Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment in an amount up to fivethousand dollars ($5,000.00) shall be made by Payment Voucher request approved by the City Department Head.
Unbudgeted Supplies, Services and Equipment
Purchase of supplies, services and equipment not contained in the annual budget in an amount up to two thousand dollars ($5,000.00) shall be made only by approval by the Department Head and the City Manager or Finance Director.
Department heads are responsible for monitoring all purchases made using this procedure to ensure that the City is receiving a high value for its expenditures.
2. Purchases of at least $5,000 and under $25,000
Purchases of at least $5,000 and under $25,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between five thousand dollars ($5,000.00) and twenty-five thousand dollars ($25,000.00) shall be preceded by obtaining no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.
Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between five thousand dollars ($5,000.00) and twenty-five thousand dollars ($25,000.00) shall be with the approval of the City Council after presenting no less than two (2) quotations received in writing from separate vendors for compatible items. Such purchases shall be made by purchase order with the approval of the Department Head and City Manager or Finance Director.
The purchase order for the item must be provided to the City’s Finance Director within 4 days after approval of the purchase. If the selected vendor did not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.
3. Purchases of a least $25,000 and under $100,000
Purchases of at least $25,000 and under $100,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment between twenty-five thousand dollars ($25,000.00) and one -hundred thousand dollars ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed, such purchases shall be made by purchase order with the approval of the Department Head and the City Manager.
Unbudgeted Supplies, Services and Equipment
Purchases of supplies, services and equipment not contained in the annual budget between twenty-five thousand dollars ($25,000.00) and one one-hundred thousand ($100,000.00) shall be preceded by two (2) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. In either case, formal bids or not, unbudgeted purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.
4. Purchases greater than $100,000
Purchases greater than $100,000 shall be made as follows:
Budgeted Supplies, Services and Equipment
Purchases of budgeted supplies, services and equipment greater than one one-hundred thousand dollars ($100,000.00) shall be preceded by three (3) written quotations from vendors. On a case by case basis the City Manager shall direct whether or not the formal bid process shall be used. If no formal bid process is directed such purchases shall be made by purchase order with the approval of the Department Head and the City Manager. If the selected vendor does not offer the lowest price, the purchase order must include an explanation of why the vendor offering the lowest price was not chosen.
Unbudgeted Supplies, Services and Equipment:
Purchases of supplies, services and equipment not contained in the annual budget greater than one one-hundred thousand ($100,000.00) shall be selected through a formal bidding process. These purchases shall be made only with the approval of the City Council. If the selected vendor does not offer the lowest price, the City Council will be provided with an explanation of why the vendor offering the lowest price was not chosen.
Emergency Purchases Policy
When an emergency situation does not permit the use of the purchasing procedures identified above, the City Manager may determine the most appropriate method to the make the procurement of one hundred thousand dollars ($100,000.00) or less. Appropriate documentation identifying the basis for the emergency and the method of procurement will be submitted to the Finance Director within five (5) working days after making the purchase.
The City Mayor with the concurrence of one other council member may authorize the City Manager in writing to incur expenditures of more than one hundred thousand dollars ($100,000.00) but not more than two hundred fifty thousand dollars ($250,000.00) under emergency situations when the health, safety and welfare of the employees or residents of the City or their property are threatened and time constraints do not permit normal City Council expenditure approval. If the City Mayor is not available the Mayor Pro-tem of the City Council with the concurrence of one other council member may act in the City Mayor's absence to authorize the emergency expenditure. If neither the Mayor nor the Mayor Pro-tem of the City Council are available, any two council members shall have the authority to authorize any such emergency expenditure. . The City Council shall be notified of the emergency expenditure within 48 hours after the decision to make the expenditure. At the next regularly scheduled City Council meeting the City Council shall be provided with all the information and documentation regarding with expenditure including a copy of the written authorization required for the expenditure.
Purchases of Services
Any contract entered into shall comply with local, state and federal government contracting regulations. Contracts for professional and consultant services must include local, State and federal government required contract language as found in the Code of Federal Regulations 48, Part 31, to include a project budget, and to require pre-approval prior to implementation.
Contract deliverables must meet the intent of the grant application and grant requirements.
Justification is required for compensation for individual consultant services, which must be reasonable and consistent with the amount paid for similar services in the market place. Detailed invoices and time and effort reports are required for consultants. o Services is defined as the furnishing of labor, time or effort by a contractor, usually not involving the delivery of specific goods or products other than those that are the end result of and incidental to the required performance. Examples of contractor service include: refuse and recycling collection, maintenance, mailing, or delivery services. Contractor services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines. The cost shall be determined by considering the maximum total expenditure over the term of the contract.
o Construction services is defined as substantial repair, remodeling, enhancement construction or other changes to any City owned land, building or infrastructure.
Procedures found with in State of California Statute shall take precedence. In absence of guidance in these areas, construction services shall follow the competitive procurement policy for the purchase of goods subject to the same spending guidelines.
o Combined Goods and Services in situations where the purchase combines goods and services (exclusive of construction and contractor services), such as many technology projects, the purchase shall be treated as a purchase of professional services. o Professional services is defined as consulting and expert services provided by a company, organization or individual. Examples of professional services include:
attorneys, certified public accountants, appraiser, financial and economic advisors, engineers, architect, planning and design. Professional services are generally measured by the professional competence and expertise of the provider rather than cost alone.
1. If it is estimated that the service being solicited has a total cost of over $25,000 a formal Request for Proposal may be used to solicit vendor responses. The department head shall be responsible for the preparation of all Requests for Proposal specifications, notices and advertising. Prequalification of proposers may be done at the discretion of the department head.
o The Purpose of an RFP is to solicit proposals with specific information on the proposer and the service offered which will allow the City to select the best proposal. The best proposal is not necessarily the proposal with the lowest cost. o Based upon the services or project and the magnitude of the outcome a selection committee may be advisable.
o Requests for proposals shall be formally noticed. All notices and solicitations of proposals shall state the time and place of the proposal opening. o Information to be requested of the proposer should include : Number of years the proposing company has been in business, company’s experience in the area of desired services, financial strength of the company, examples of similar services/projects completed, resumes of staff that will be associated with the project/service, list of references, insurance information. In addition the proposal should provide information about the City, scope of services requested and any outcomes. The proposal should also identify evaluation factors and relative importance.
o Establish selection criteria and include this information with the RFP. It is generally advisable to establish a numeric ranking matrix. This reduces the subjective nature of the rating process.
o Proposals should be solicited from an adequate number of qualified sources.
Requests for proposal should be formally noticed. All notices and solicitations should provide the issue date, response due date, date and time of opening responses and a contact person.
o Proposals shall be opened and recorded with a tabulation of proposals received shall be available for public inspection. All proposal documentation shall be placed on file with the City Clerk. The Department Head and selection committee (if applicable) will then review the proposals and make a recommendation to the City Council. o Service contracts or agreements should be reviewed by the City Insurance Company and the City Attorney and placed on file with the City Clerk.
Sole Source Purchasing Policy
Sole source purchasing should be avoided unless it is clearly necessary and justifiable. The justification must withstand the scrutiny of the City Council and the public. The Department Head is responsible for providing written documentation justifying the valid reason to purchase from one source or that only one source is available.
Sole source purchasing criteria include:
1. Urgency due to public safety, serious injury, financial or other unusual and compelling reasons.
2. Goods or service is available from only one source and no other good or service will satisfy the City’s requirements
3. Legal services provided by an attorney
4. Lack of acceptable bids or quotes
5. An alternate product or manufacturer would not be compatible with current products resulting in additional operating or maintenance costs
6. Standardization of a specific product or manufacturer will result in a more efficient or economical operation
7. Aesthetic purposes or compatibility is an overriding consideration
8. Purchase is from another governmental body
9. Continuity achieved in a phased project
10. Supplier or service demonstrates a unique compatibility not found elsewhere Sole source purchases follow the same necessary approval process as described above under the purchasing of goods.
Petty Cash Policy
The City maintains a petty cash account to expedite the miscellaneous purchases and payment of small bills. Petty cash funds are available at City Hall.
To be eligible to use the petty cash fund, the following requirements must be met:
1. The item to be purchased must not be regularly stocked
2. The employee must have a petty cash slip completed which includes the item(s) to be purchased, the amount of petty cash needed and the account number the purchase is budgeted to.
Upon completion of the purchase, the employee must return the receipt and any change to the Finance Director/Designee. The designee in charge of the petty cash funds is responsible to enter in all the petty cash expenditures using a purchase order requisition in order to receive a replenishment of petty cash funds.
Employee Reimbursement Policy
If the need arises to purchase an item for the City with personal funds, the employee must submit the receipt and an Expense Reimbursement Form to the Finance Director. This form should include a detailed listing of the items purchased and must be signed by the employee to be reimbursed, his or her Department Head and the Finance Director. It is the responsibility of the employee making the purchase to ensure that any available discounts are applied and that sales tax is not included, when applicable.
Credit Card Policy
Purpose
This policy establishes minimum standards and procedures for use of a city credit card to ensure compliance with the policy. Credit card holders assume responsibility of the protection and proper use of the City issued card at all times and adhere to constraints.
Policy
1. The Finance Director is designated to be responsible for the City of Kingsburg’s credit card issuance, accounting, monitoring, retrieval, and for general oversight of compliance with this credit card use policy.
2. City credit cards may be used only by those authorized and only for the purchase of goods or services for the official business of the City of Kingsburg.
3. All authorized users of City credit cards shall submit documentation detailing the goods or services purchased, the cost of the goods or services, the date of the purchase, and the official business for which it was purchased.
4. Upon termination of an employee who has been issued a City credit card, that employee shall immediately return the credit card to the City of Kingsburg Finance Department.
5. An authorized employee, who is issued a credit card, is responsible for its protection and custody, and shall immediately notify the bank card issuer and the Finance Department if the credit card is lost or stolen.
6. The Finance Department will follow established Accounts Payable internal control procedures for approval, documentation, and payment of credit card charges.
7. Unauthorized use of a City credit card shall result in disciplinary measures to the fullest extent of the law.
Procedures
1. Issuance of Credit Cards
a. Credit cards will be issued to the City Manager, Assistant City Manager, Department Directors, and all others approved by the Finance Director. The cards will be issued to individuals, in the name of the individual; there will be no departmental cards. Only one card will be issued in an individual’s name. Cards are nontransferable. b. The authorized credit limit of all credit cards issued by the City of Kingsburg shall not exceed $30,000 per department. The credit limit for each individual in departments with multiple credit cards will be determined by the Department Director. c. Check Requests are required for any purchases over $30,000 and are due by 12:00 pm on the Wednesday Accounts Payables are processed.
2. Card Use
a. The credit card shall be used for the purchase of goods and services that are for the official business of the City of Kingsburg when normal Accounts Payable procedures cannot be utilized, e.g., fuel purchases, travel-related expenses, conference registration fees, etc. Misuse of the card will subject the card holder to disciplinary action in accordance with City policies and procedures relating to disciplinary action and termination for cause.
b. Purchases made via the credit card must comply with the City’s purchasing and expenditure policies. The card in no way changes such policies. c. Anyone issued a City of Kingsburg credit card shall sign a Credit Card User Agreement, thereby agreeing to abide by adopted City credit card policies and procedures. The card holder is responsible for assuring that all credit card charges are accurate and consistent with policy guidelines.
d. All rewards earned from purchases made for City business on City issued credit cards will be the property of the City and may only be redeemed for City business needs.
3. Card Holder Responsibilities
a. The card holder must:
(i) Ensure the card is used only for legitimate business purposes. (ii) Maintain the card in a secure location at all times. (iii) Not allow other individuals to use the card.
(iv) Adhere to City purchase limits and restrictions.
(v) Obtain all sales slips, register receipts, and/or credit card slips and provide same to the Finance Department for reconciliation and approval of transactions. (vi) Attempt to resolve disputes related to billing errors with the vendor directly or in conjunction with the Finance Department.
(vii) Ensure that the appropriate credit is issued for disputed items or billing errors on a subsequent credit card statement.
(viii) Immediately report a lost or stolen card to the card issuer and notify the Finance Department of the lost or stolen card at the first opportunity during business hours. (ix) Return the card to the Finance Department upon terminating employment with the City.
4. Card Holder Liability
The credit card is a corporate charge card that will not affect the card holder’s personal credit; however, it is the card holder’s responsibility to ensure that the card is used within stated guidelines, policies, and procedures of the City. Failure to comply with program guidelines may result in the permanent revocation of the card, charge-back of an improper or unsupported transaction to the card holder for reimbursement to the City, notification of the situation to management, and further disciplinary measures, which may include termination.
5. Card Holder Termination or Card Cancellation
a. The City is required to close an account if a card holder:
(i) Terminates City employment; or
(ii) Moves to a new position in which a credit card is not required. b. The City reserves the right to cancel a credit card for any of the following reasons:
(i) The card is used for personal or unauthorized purposes; (ii) The card is used to purchase any material or service that violates policy, law, or regulation pertaining to the City;
(iii) The card holder allows the card to be used by another individual; (iv) The card holder fails to provide the required receipts and supporting documentation; or
(v) The card holder does not adhere to all of the appropriate City Administrative Orders, policies, and procedures.
6. Sample of Items That Can be Purchased with the Credit Card:
a. Airfares
b. Conference registration
c. Lodging and meals – See Personnel Manual Sec. 1219 Travel and Expense. d. Rental cars and gas
e. Lunch and dinner meeting meals
f. Minor emergency office supplies
g. Training books
7. Sample of Items That Cannot be Purchased with the Credit Card:
a. Cash advances
b. Standard merchant category exclusions (e.g., liquor or tobacco products) c. Personal use
8. Credit Card Use Audits
The Finance Department will make periodic random audits of card use and charges for appropriateness. Areas to be monitored include, but are not limited to, compliance with this and other related Administrative Orders. Excessive and/or non- use by card holders will also be monitored.
Receiving and Inspection Policy
Department Heads, or their designees, are responsible for receiving to their departments to ensure that items received conform to the specifications and quantities set forth in the purchase order requisition. All deliveries should be thoroughly inspected to ensure that materials are received in satisfactory condition. If there are any discrepancies, the Department Head or designee should contact the vendor and resolve the issue before submitting the invoice for payment. When items are sent in multiple shipments, the department should clearly indicate which items have been received and accepted when approving the invoice for payment.
Billings
All billings are to be handled through the Finance Director. It is the responsibility of each department to notify the Finance Director of all billings that need to occur.
Purchasing Authority
• The City Manager may approve purchases for the amounts outlined in the policy above. • The City Manager has the authority with the advice and consent of the City attorney to settle property damage claims against the City which are less than $5,000 and for which the City would appear in the opinion of the City attorney to have partial or total liability providing the claimant signs a release of liability in form approved by the City attorney.
Any such claims under $5,000 which are settled by the City Manager shall be routinely reported to the City Council for informational purposes. • purchase equipment, replacement and capital items up to the amount approved by the City Council and reflected in budget supplementary information. • The City Manager has the authority to make payment of accounting and auditor fees not to exceed the amount provided in the budget supplementary information.
BILLING/ACCOUNTS RECEIVABLE COLLECTION POLICY
The establishment of a formal Billing/Accounts Receivable Collection policy is an important component of the City’s financial policy and management efforts.
A. The City shall not sell municipal materials (goods or supplies) to third parties unless authorized by the City Manager.
B. The City reserves the right to require cash payment prior to the sale of any goods or services.
C. Due diligence will be conducted by City staff for the collection of receivables. Accounts will be considered delinquent upon reaching 30 days beyond the date of the invoice or upon the first day after the due date as per the invoice. Invoices overdue will accrue appropriate penalties as defined by the Clerk/Treasurer and/or the Finance Committee.
D. Accounts considered for writing-off are those that cannot be collected because of the inability to locate the party owing the City money, the party has filed for bankruptcy, or the expense of collected the delinquent funds owed to the City exceed the amount of the delinquency.
E. Delinquent personal property tax bills that become a year overdue and are determined to be uncollectible by the Clerk/Treasurer will be presented to the Finance Committee and authorization to write-off will be required for any amounts over $1,000. Delinquent personal property is exempt from any administrative fees or interest charges, as the interest and penalties associated with delinquent personal property taxes are set forth in state statutes.
SEGREGATION OF DUTIES & FINANCIAL CONTROLS POLICY
The City has established a system of internal financial controls to carry out its operations in an economical, efficient, effective and orderly manner. The primary objective of the internal control system is appropriate segregation of duties.
A. Staff who create purchase orders shall not approve those purchase orders. That is, a person independent of the purchase order creation, must approve the purchase order.
B. Staff who create purchase orders may approve receipt of goods for those purchase orders. However, where a variation to the original purchase order occurs, it must be approved by a person independent of the variation to the order.
C. Staff who enter accounts payable invoices shall not approve payment of those invoices. A person independent of the invoice entry process must approve invoice payments.
Payable checks shall be mailed by a person other than the person who created the checks.
D. Staff who create accounts receivable invoices may also process credit notes and debt write-offs. However, these transactions are supported by documentation with sign-off authorized delegates, who do not have access to create account receivable invoices.
E. Staff who create general journals and other system journals shall not approve those journals for posting to the general ledger. The City Manager, who is independent of the journal creation process, shall approve the posting of journals.
F. Users with access to create accounts receivable invoices have retained access to add or change customer records in the address book. The City understands and recognizes the risk associated with this particular duty.
G. Staff shall have a preference for system controlled on-line transactional environments with appropriate security and audit trails.
H. Staff shall have end to end responsibility for any series of financially related transactions to be distributed among two or more staff members or departments.
I. Non-compliance with established procedures are reported directly to the City Manager and the Finance Committee.
J. At a minimum, payroll shall be reviewed by the appropriate designee by: Scanning the names of those paid for people who have been terminated or not hired, scanning the amounts paid to people to make sure they look reasonable in amount, and to review hours worked to validate that they are reasonable hours for the person doing the job.
K. No one individual is to handle a cash transaction from receipt to deposit. If a department is unable to separate the receipt of cash and deposit function due to staffing limitations, a responsible employee independent from these functions (normally a department head or administrative senior employee) must be designated to verify that the total amount received equals the total amount deposited. This should be done daily, but no less than once a week.
L. All deposits should be made intact; department receipts should never be used to replenish petty cash or other funds.
M. All security and bid deposits received in negotiable form and escrowed funds or other funds requiring specialized handling should be held in the main vault at City Hall.
N. The general operating standard for deposit of negotiable funds, cash and checks, to the primary depository shall be within twenty-four hours of receipt of those funds.
Departments should weigh reasonableness and practicality versus security in determining the timing for the deposit of smaller amounts. All deposits not made daily should be held in a secured location such as a safe or vault.
O. Segregation of deposit duties: The Finance Director shall have the responsibility for creating all deposits for the City. The actual delivery of the deposits (in a sealed envelope) shall be the responsibility of the Finance Director or their designee.
GLOSSARY
Glossary:
Accounts Payable. A liability
account reflecting amounts owed
to per-sons/organizations for
goods and services received
Accounts Receivable. An asset
account reflecting amounts
owing from persons and
organizations for goods and
services provided
Accrual Basis. A method of
accounting that recognizes the
financial effect of transactions
when they occur as opposed to
when cash is actually received or
spent
Adopted Budget. A budget that has
been prepared and reviewed in
accordance with State law and
has been duly adopted by City
Council
Allocate. To set aside portions of
budgeted expenditures that are
specifically designated for a
certain purpose
Annual Budget. A budget
covering a single fiscal year
(July 1 to June 30)
Appropriation. A legal
authorization by the City
Council to make expenditures
and incur obligations for a
specific purpose
Assess. To establish an official
property value for taxation
Assets. Property owned by the City
which has monetary value
Attrition. A method of achieving a
reduction in personnel by not
refilling the position vacated
through resignation,
reassignment, transfer,
retirement, or means other than
layoffs
Authorized Positions. Employee
positions that are authorized in
the adopted budget for the
fiscal year
Balanced Budget
A budget in which each fund’s
beginning of the year cash balances plus the fund’s projected annual revenues are equal to the
annual expenditure appropriation
of each fund
Base Rate. A fixed monthly utility
charge that includes customer
charges and usage charges that
are independent of other charges
and/or adjustments such as riders
Basis of Accounting. A term used to
describe when revenues,
expenditures, expenses and
transfers are recognized in the
accounts and reported on the
financial statements, specifically
relating to the timing of
measurements
Basis of Budgeting - Basis of
budgeting refers to the method
used for recognizing revenues and
expenditures in budget. The City
uses the modified accrual basis of
accounting for budgetary
purposes, which is in compliance
with Generally Accepted
Accounting Principles.
Beginning Fund Balance - Fund
balance available in a fund from
the end of the prior year for use
in the following year.
Bond. A written promise to pay a
specified sum of money (called
the face value or principal
amount) at a specified date or
dates in the future called the
maturity date(s), together with
periodic interest at a specified
rate
Bond Market. The term used to
describe the method of obtaining
financing by issuing bonds
through either competitive or
negotiated methods. The market
rate for bonds is determined by
prevailing rate of similar issues
from other municipalities
Bond Rating. A rating (made by an
established bond rating
company) from a schedule of
grades, indicating the probability
of timely repayment of principal
and interest on bonds issued
Bond Indenture. A legal and binding
contract between a bond issuer
and the bondholders. The
indenture specifies all the
important features of a bond,
such as its maturity date, timing
of interest payments, method of
interest calculation, callable/
convertible features if applicable
and so on. The indenture also
contains all the terms and conditions applicable to the bond issue.
Glossary:
Bond Refinancing (Refunding). The
payoff and re-issuance of bonds, to
obtain better interest rates and/or
bond conditions
Budget. A plan of financial operation
comprised of an estimate of
proposed expenditures for a given
period and the proposed means of
financing them.
Budget Calendar. The schedule of
key dates, which the City follows
in preparation and adoption of its
budget
Capital Assets. Items that are
tangible, have an economic life
greater than one year, and
maintain their identities
throughout their useful lives. Also
known as fixed assets
Capital Improvements. Additions
and/or replacements to the City’s
buildings, and infrastructure
assets (e.g., highways, sewer and
water lines, pumping stations,
etc.)
Capital Outlay. Represents an
expenditure designated for the
purchase of fixed assets such as
depreciation, machinery,
equipment, or vehicles
Capital Project Fund. A fund created
to account for financial resources
to be used for acquisition or
construction of major capital
facilities
Capital Reserve. An account used to
segregate a portion of the
government’s equity to be used
for future capital program
expenditures
Carry Over Balance. An amount of
cash remaining at the end of a
fiscal year after all of the year’s
financial obligations have been
satisfied. The cash balance is
“carried over” as the beginning
cash balance of the next year
Cash Basis. A basis of accounting
under which transactions are
recognized only when cash is
received or disbursed
CDBG. Community Development
Block Grant; Federal entitlement
program designed to benefit low
and moderate income persons,
specifically in the areas of housing
and community development
Charges for Services. A charge or
fixed rate for the purchase of an
article or service including a
variety of fees and charges.
Examples include purchase of
birth certificates, planning review
fees, utility bills, etc.
Chart of Accounts. The
classification system used by a
city to organize the accounting
for various funds
City Charter - Legal authority
approved by the voters of the City
of Kingsburg under the State of
California Constitution
establishing the government
organization
City Council. The governing body of
the City of Kingsburg. There are
currently seven City Council
members including one Mayor
City Manager. The chief executive
officer of the City of Kingsburg
appointed by City Council
City Manager’s Letter. The opening
section of the budget, which
provides the City Council and the
public with a general summary of
the most important aspects of
the budgets, major changes, and
the views and recommendations
of the City Manager
CIP. Capital Improvements Program;
A plan for capital outlay to be
incurred each year over a fixed
number of years to meet capital
needs arising from the
government’s long-term needs
Collective Bargaining Agreement. A
legal contract between the
employer and a verified
representative of a recognized
bargaining unit for specific terms
and conditions of employment
(e.g., hours, working conditions,
salary, fringe benefits)
Contingency. A budgetary reserve
set aside for emergencies or
unforeseen expenditures not
otherwise budgeted
Contractual Services. An expenditure
category that includes all services
provided by outside and internal
consultants and vendors.
CPI. Consumer Price Index; A
statistical description of price
levels provided by the U.S.
Department of Labor. The index is
used as a measure of the increase
in the cost of living (i.e., economic
inflation)
Glossary:
Cost of Service. A rate-making
concept used for the design
and development of rate
schedules to ensure that the
fixed rate schedules recover
only the cost of providing the
electric service at issue. This
concept attempts to correlate
the utility’s costs and revenue
with the service provided to
each of the various customer
classes
Crandall Swim Complex: Public
Pool complex operated by
the City with expenses
funded through a JPA with
the Kingsburg Joint Union
High School District.
Debt Service. Debt service
expenditures which include
principal, interest, and
collection fees
Debt Service Fund. A fund created
to account for financial resources
to be used for the payment of
debt obligations of the City.
Payments made by a Debt Service
Fund include principal, interest,
and trustee fees (if applicable) on
City bonds
Deficit. The excess of an entity’s
liabilities over its assets or the
excess of expenditures or
expenses over revenues during a
single accounting period
Department. A major unit of
organization in the City
comprised of subunits
Depreciation. Expiration in the
service life of capital assets
attributable to wear and tear,
deterioration, action of the
physical elements, inadequacy or
obsolescence. Depreciation is
determined by allocating the cost
of capital assets over the estimated useful lives of the assets on a straight-line basis
Distinguished Budget Presentation
Awards Program. A voluntary
program administered by
Government Finance Officers
Association to encourage
governments to prepare
effective budget documents.
This award is the highest form of
recognition in governmental
budgeting and represents a
significant achievement
Distribution System. The portion of
the transmission and facilities of
an electric system that is
dedicated to delivering electric
energy to an end-user
Employee (or Fringe) Benefits.
Contributions made by a
government to meet
commitments or obligations for
employee fringe benefits. Included are the government’s share of costs for Medicare and the
various pension, medical, and life
insurance plans
Encumbrances. Commitments
related to unperformed contracts
for goods or services
Enterprise Fund. A fund created to
account for operations financed
and operated in a manner similar
to private business enterprises
(e.g., water, electric, golf course).
The expenses of an Enterprise
Fund are usually financed or
recovered through user charges
(e.g., golf fees)
Entitlements. Payments to which
local governmental units are
entitled, pursuant to an allocation
formula determined by the
agency providing the money,
usually the State or the Federal
government.
Estimated Revenue. Amount of
projected revenue to be
collected during the fiscal year
Expenditures. Cash payments for
goods received, services
rendered, or debt obligations
Fees - A charge to cover the cost of
services (e.g., building inspection
fee, zoning fee, etc.).
Final Budget. Term used to describe
revenues and expenditures for the
year beginning January 1 and
ending December 31 adopted by
Council
Financial Plan. A multi-year
financial forecast of all revenues
and expenditures of the City for
all major funds. This forecast is
the basis of the City’s annual
budget
Fiscal Policy. A government’s policies
with respect to revenues,
spending, and debt management
as these relate to government
services, programs and capital
investment. Fiscal policy provides
an agreed-upon set of principles
for the planning and programming
of government budgets and their
funding
Glossary:
Fiscal Year. A twelve-month period
designated as the operating year
for accounting and budgeting
purposes in an organization. The
City’s fiscal year runs from July 1 –
June 30.
Fixed Assets. Assets of long-term
character that are intended to
continue to be held or used, such
as land, buildings, machinery,
furniture, and other equipment.
Also known as Capital
Expenditures
Forecasting. A process of analyzing
data to determine future trends
FTE. Full Time Equivalent; Ratio of
total number of paid hours (part
time or grant employees) to the
number of working hours (2,080
hours for a full time employee)
per year
Fund Balance. The difference
between assets and liabilities
reported in a fund. Also known as
a Carry-over Balance or Retained
Earnings
GAAP. Generally Accepted
Accounting Principles; Rules and
procedures that serve as the norm
for the fair presentation of
financial statements
Gas Tax Fund – This fund is required
by State law to account for gas tax
revenues received from the State
and expended for construction
and maintenance of City streets.
General Fund. Fund used to account
for all financial resources except
those required to be accounted
for in another fund. The General
Fund balance is available to the
City for any purpose provided it is
expended or transferred
according to the general laws of
California and the Charter of the
City
GFOA. Government Finance Officers
Association; An organization that
supports the advancement of
governmental accounting,
auditing, and financial reporting
GIS. Geographic Information
System; Computer system that
illustrates geographic details of
land and/or property
Goal. A statement of broad
direction, purpose or intent based
on the needs of the community.
Governmental Fund. Fund
generally used to account for
tax-supported activities
Grants. A contribution by a
government or other
organization to support a
particular function., depending
upon the grantee
Independent Auditor’s Report. The
official written communication of
the results of an audit. In a
financial audit, the independent
auditor’s report typically will
offer an opinion on whether a
set of financial statements is
fairly presented in conformity
with GAAP
Indirect Cost. A cost necessary for
the functioning of the
organization as a whole, but which
cannot be directly assigned to one
service.
Infrastructure. An asset such as
streets, water and sewer lines,
treatment facilities, traffic signals,
etc.
Interfund Transfer. Flow of cash
between funds of the same
governmental entity
Intergovernmental Revenue.
Revenue received from other
governmental entities such as the
county, state or federal
government, most generally in
the form of grants, taxes, or
subsidies
Line-Item Budget. A budget
prepared along departmental
lines that focuses on individual
accounts within each
department, such as supplies
Long-Term Debt. Debt with a
maturity of more than one year
after the date of issuance
Maturities. The dates on which the
principal or stated values of
investments or debt obligation
mature and may be reclaimed
Mission. A description of the
scope and purpose of a
specific entity
Modified Accrual Accounting. A
basis of accounting in which
expenditures are accrued but
revenues are accounted for when
they become measurable and
available
Net Budget. The legally adopted
budget less all interfund
transfers and interdepartmental
charges
Glossary:
Note. A written promise to pay a
certain amount of money on a
specific date with interest; a
short-term debt. Most notes are
one year or less
Obligations. Amounts which are
owed including liabilities and
encumbrances
Operating Expenses. Day-to-day
expenses necessary for the
maintenance of the enterprise.
Operating expenses include
payroll, employee benefits,
depreciation, repairs, etc.
Operating Revenue. Revenue or
funds received as income to pay
for ongoing day-to-day operations
Output Indicator. A unit of work
accomplished, without reference
to the resources required to do
the work. Output indicators do
not reflect the effectiveness or
efficiency of the work performed.
(e.g., number of permits issued,
number of refuse collections
made, or number of burglary
arrests made)
Performance Indicators. Specific
quantitative and qualitative
measures of work performed as
an objective of specific
departments or programs
Performance Measure. Data
collected to determine how
effective or efficient a program
is in achieving its objectives
PERS. Public Employees Retirement
System
Personal Services. An expenditure
category which includes all City
employee salary and fringe
benefit costs
Prior-Year Encumbrances.
Obligations from previous fiscal
years in the form of purchase
orders, contracts, or salary
commitments which are
chargeable to an appropriation,
and for which a part of the appropriation is reserved. They cease to be encumbrances when the
obligations are paid or otherwise
terminated
Program. A group of related
activities performed by one or
more organizational units for the
purpose of accomplishing a
function for which the
government is responsible
Program Budget. A budget which
allocates money to the functions
or activities of a government
rather than to specific items of
cost or to specific departments
Program Performance Budget. A
method of budgeting whereby the
services provided to the residents
are broken down in identifiable
service programs or performance
indicators
Program Revenue (Income).
Revenues earned by a program,
including fees for services, license
and permit fees, and fines
P3 Model. Public/Private partnership
program that joins funding
sources to reinvest in current
infrastructure.
Real Property. Property which is
land, buildings, or other capital
improvement which become an
integral and connected part to
the real property (an example is
playground equipment).
Reserve. An account used either to
set aside budgeted revenues that
are not required for expenditure
in the current budget year or to
earmark revenues for a specific
future purpose
Resolution. A special or temporary
order of a legislative body; an
order of a legislative body
requiring less legal formality than
an ordinance or statute
Resources. Total amounts available
for appropriation including
estimated revenues, fund
transfers and beginning balances
Retained Earnings. The historically
accumulated earnings of an
enterprise fund less any
amounts transferred to other
funds not deemed for
operational purposes
Revaluation. The process used by
the assessor to place a new value
on real property and
improvements for determining
the parcel’s assessed value for
property tax purposes. A
revaluation is performed on all
taxable properties in the same
year
Revenue. Sources of income
financing the operations of
government
RFP. Request for Proposal
Glossary:
ROI. Return on Investment
Service Level. Services or products
which comprise actual or expected
output of a given program. Focus is
on results, not measures of
workload
Special Assessment. A levy made
against certain properties to defray
all or part of the cost of a specific
capital improvement or service
deemed to benefit primarily those
properties
Special Assessment Fund. A fund
created to account for the use of
special assessment receipts
Special Revenue Fund. A fund created
to account for financial resources
which are designated for a specific
operational purpose by local or
state regulations
Strategic Plan. The document prepared by the City which defines the major issues and establishes a
process to continually review and
improve the City organization’s
vision of the community. The Strategic Plan provides the framework within which the overall direction of
the City will be guided and against
which policy decisions and issues
will be measured
Structurally Balanced Budget. A
budget in which all funds’
expenditures are equal to or less
than the amount of revenue
projected for each budget year
Subsidy. Monetary assistance
granted by a government to a
person or group in support of a
project or enterprise being in the
public interest
Supplemental Appropriation. A legal
authorization by the City Council
to make expenditures and to incur
obligations which are additional to
the authorization contained in the
City’s original annual
appropriation
Taxes. Compulsory charges levied by a
government for the purpose of
financing services performed for
the common benefit of the people.
This term does not include specific
charges made against particular
persons or property for benefit,
such as special assessments
Transient Occupancy Tax. A 12% tax is
levied on charges for occupancy of
hotel and motel rooms for stays of
30 days or less.
Transfers In/Out. Amounts
transferred from one fund to
another to assist in financing the
services or purchases for the
recipient fund transferring electric
energy in bulk between points of
supply and points at which it is
transformed for delivery over the
distribution system lines to
consumers or is delivered to other
electric systems
Trust Funds. Funds established to
account for assets held for other
City funds
Unencumbered Balance. The
amount of money in a fund that is
neither expended nor
encumbered and is still available
for future purposes
Unreserved Fund Balance. Portion of a
fund’s balance that is not restricted
for a specified purpose and is available for general appropriation User Charge or User Fees. Charges for
service, the payments of a fee for
direct receipt of a public service by
the party benefiting from the
service (e.g., greens fees, water bill
payments)
Utility. A service or commodity used
for generation and transmission or
distribution to the general public
such as electricity, gas, or water.
The City of Kingsburg has utility
charges for water, gas, electric, and
wastewater
Variable Cost. A cost that increases/
decreases with increases/decreases in the amount of service provided
Working Cash. Excess of readily available assets over current liabilities, or cash on hand equivalents which
may be used to satisfy cash flow
needs
Workload Indicator. A unit of work
to be done (e.g., number of
permit applications received or
the number of burglaries to be
investigated)
Year-End. This terms means as of June
30th (end of the fiscal year).
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AP AGENDA ITEM: Consider Approval of Engineer’s Report and Levy and Collection of Assessments within District No. 93.01 for Fiscal Year 2025-2026
ACTION REQUESTED:___Ordinance __ Resolution _ Motion ______Receive/File
EXECUTIVE SUMMARY
The Landscape and Lighting Act of 1972 authorizes cities to impose assessments on benefitted properties to finance construction of street landscaping, street lighting, traffic signals, parks, street trees, sidewalk repair, and recreational improvements as well as maintenance and servicing of any of these improvements within public places within the boundaries of the District.
The engineering firm of Willdan Financial Services has prepared and filed with the Clerk the “Engineer’s Report” that has reviewed all the maintenance costs and administration and overhead collections in maintaining the District. The expenses incurred included servicing turf, ground cover, shrubs, trees, irrigation lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances located in public places within the boundaries of the District.
The total levy is $116,840.89 for FY 2025/26, which is a $2,508.17 increase from the current fiscal year.
PUBLIC HEARING
A public hearing notice was published in the Business Journal on June 4, 2025.
RECOMMENDED ACTION BY CITY COUNCIL
1. Council to conduct a public hearing to receive public testimony in regard to the proposed Fiscal Year 2025/26 assessments and to, following the hearing, take action to adopt Resolution No. 2025-034 ordering the levy and collection of assessments within the City’s Landscaping and Lighting Assessments Districts.
POLICY ALTERNATIVE(S)
N/A
REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES
1. Preserve the Kingsburg Experience
2. Financial Stability
Meeting Date: 06/18/2025
Agenda Item: 11
FINANCIAL INFORMATION
ATTACHED INFORMATION
1 Resolution 2025-034
2 Engineer’s Report from Willdan Financial Services
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. Budgeted, Which Line? Varies
RESOLUTION NO. 2025-034
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF KINGSBURG, COUNTY OF FRESNO, STATE OF CALIFORNIA APPROVING THE ENGINEER’S REPORT FOR THE CITY ASSESSMENT DISTRICT NO. 93-01 AND THE LEVY AND COLLECTION OF ASSESSMENTS WITHIN SUCH DISTRICT FOR FISCAL YEAR 2025/26 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF
THE CALIFORNIA STREETS AND HIGHWAYS CODE AND AS PROVIDED BY
ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION
WHEREAS, the City Council by its Resolution No. 2025-028 initiated proceedings, and by its Resolution No. 2025-030 declared its intention to levy annual assessments for the City Assessment District No. 93-01 (hereinafter referred to as the "District"), and to levy and collect assessments against lots and parcels of land within such District pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”), to pay for the costs and expenses of operating, maintaining and servicing ornamental structures, landscaping and appurtenant facilities located within public places within the boundaries of the District; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a report in connection with the annual levy of assessments against lots and parcels of land within the District, and the City Council did by previous resolution approve such report (hereinafter referred to as the “Engineer’s Report”); and
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the District for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of operating, maintaining and servicing turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and
WHEREAS, a mailed ballot election in connection with the levy of assessments within the District was not required in accordance with Article XIII D of the California Constitution.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:
Section 1. Following notice duly given, the City Council has held a full and fair public hearing regarding its Resolution No. 2025-034, the Engineer's Report prepared in connection with the District and the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.
Section 2. The City Council hereby finds that a majority protest does not exist as defined in Section 4(e) of Article XIII D of the California Constitution with respect to the District. All oral and written protests and objections to the annual levy of assessments for the District and the proposed collection of assessments are hereby overruled by the City Council.
Section 3. Based upon its review of the Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, and other reports and information, the City Council hereby finds and determines with respect to the District included in the Engineer’s Report, that:
(i) the land within the District will be specially benefited by the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District; and (ii) the District include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the District in accordance with the assessment for the fiscal year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and (iv) only special benefits are assessed and no assessment is imposed on any parcel, which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.
Section 4. The City Council hereby orders the proposed improvements to be made as set forth in the Engineer’s Report, which improvements are briefly described as follows: the operation, maintenance and servicing of turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances, located in public places within the boundaries of the District. These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.
Section 5. The City Council hereby confirms the diagrams and assessments set forth in the Engineer's Report. The maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities shall be performed pursuant to law. Commencing with fiscal year 2025/2026, the County Auditor of Fresno County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due the County for collection shall be paid to the City Treasurer. For fiscal year 2025/2026, the City’s representative is hereby authorized and directed to collect such assessments.
Section 6. The assessments are in compliance with the provisions of the Act and Article XIII D of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIII D of the California Constitution.
Section 7. The assessments are levied for the purpose of paying the costs and expenses of the improvements described in Section 4, above, for fiscal year 2025/2026.
Section 8. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of a special fund known as "Improvement Fund, City of Kingsburg Assessment Districts No. 93-01” and such money shall be expended only for the maintenance, operation and servicing of the ornamental structures, landscaping and appurtenant facilities as described in Section 4 above.
Section 9. The adoption of this resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2025 and ending June 30, 2026.
Section 10. A certified copy of the diagrams and assessments shall be filed in the office of the City Clerk and shall be open for public inspection. ******
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 18th day of June 2025, by the following vote:
Ayes: Councilmembers
Noes: Councilmembers
Absent: Councilmembers
Abstain: Councilmembers
______
Abigail Palsgaard, City Clerk
City of Kingsburg
CLERK’S CERTIFICATION TO COUNTY AUDITOR
ASSESSMENT DISTRICT NO. 93-01
FOR FISCAL YEAR 2025/2026
(Pursuant to Landscaping and Lighting Act of 1972)
Pheasant Grove, Phases 1 and 2, Tracts 4210 and 4635
Goldcreek Estates, Tract 4659
Pheasant Grove, Phases 3 and 4, Tracts 4751 and 4769
Kingsburg Country Estates, Phases 1 and 2, Tracts 4900 and 5005 Sierra Ranch West, Phase 1, Tract 4950
Kingsburg Country Estates, Phase 3, Tract 5068
Sierra Ranch West, Phase 2, Tract 5089
Sierra Ranch, Unit No. 6, Tract 5151
Sierra Annexation, No. 9, Tract 5177
Annexation No. 10, Tract 5087
Annexation No. 11, Tract 5610
Annexation No. 12
Annexation No. 13
Annexation No. 14, Tract 6094
TO THE COUNTY AUDITOR OF THE COUNTY OF FRESNO:
I, Abigail Palsgaard, hereby certify that the attached document is a true copy of that certain Engineer’s Report, including assessment and assessment diagram, for the City Assessment District No. 93-01, City of Kingsburg, confirmed by the City Council of the City of Kingsburg on the 18th day of June, 2025, by its Resolution No. 2025-034.
This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.
Dated: June 18, 2025
______
Abigail Palsgaard, City Clerk
City of Kingsburg
City of Kingsburg
Assessment District No. 93-01
2025/2026 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 21, 2025
Public Hearing: June 18, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Assessments for the:
Landscape Maintenance Assessment District No. 93-01
City of Kingsburg
Fresno County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Fresno County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2025.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Kingsburg
By: ________________________________
Chonney Gano, Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
P.E. # C 81888
2025/2026 City of Kingsburg Assessment District 93-01 Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Kingsburg (the “City”) annually levies and collects special assessments in order to maintain the improvements that provide a special benefit to properties within Assessment District 93-01 (the “District”). The District was formed by the adoption of Resolution 93-50, on September 15, 1993. The assessments within the District are levied annually for the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).
The Engineer’s Annual Levy Report (the “Report”) describes the District, any annexations, or changes to the District, and the proposed assessments for Fiscal Year (“FY”) 2025/2026. The assessments are based on the historical and estimated cost to maintain the improvements that provide a special benefit to properties within the District and Zones, as described below in subsection D. The improvements within the District and the corresponding costs, including all expenditures, deficits, surpluses, revenues, and reserves, are budgeted and assessed for each Zone.
For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessment Number by the Fresno County (the “County”) Assessor’s Office. The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll.
Following consideration of all public comments and written protests at a noticed public hearing and review of the Report, the City Council of the City of Kingsburg (the ”City Council”) may order amendments to the Report or confirm as submitted.
Following final approval of the Report and confirmation of the assessments, the Council may then order the levy and collection of assessments for FY 2025/2026 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in FY 2025/2026.
2025/2026 City of Kingsburg Assessment District 93-01 Page 2 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) The Method of Apportionment described for the District utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of the California Constitution. As generally defined, the improvements and the associated assessments for any district formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
i. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. ii. Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
i. Repair, removal, or replacement of all or any part of any improvements;
ii. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
iii. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
iv. The removal of trimmings, rubbish, debris, and other solid waste; v. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
vi. Electric current or energy, gas, or other agent for the lighting or operation of any other improvements; and,
vii. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
2025/2026 City of Kingsburg Assessment District 93-01 Page 3 8) Incidental expenses associated with the improvements including, but not limited to:
i. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
ii. The costs of printing, advertising, and the publishing, posting and mailing of notices;
iii. Compensation payable to the County for collection of assessments; iv. Compensation of any engineer or attorney employed to render services;
v. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and,
vi. Costs associated with any elections held for the approval of a new or increased assessment.
C. COMPLIANCE WITH THE CALIFORNIA CONSTITUTION
All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was added to the California Constitution with the passage of state-wide Proposition 218 in 1996.
The assessments contained in this report were imposed in accordance with voter approval pursuant to the establishment of the District and annexations. As such, the City has determined that the assessments are compliant with the substantive and procedural requirements of Article XIIID. The proposed assessments for the current fiscal year may be less than or equal to the maximum assessment rates previously approved and adopted for the District and annexations. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4, including a property owner protest proceeding (property owner assessment balloting).
D. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES
The District provides for the maintenance, servicing and operation of landscape and lighting improvements within public easements and right-of-ways, parks, open spaces and appurtenant facilities throughout the District. The District consists of fourteen (14) district benefit Zones (“Zones”).
Each Zone has specific improvements that provide a special benefit to the parcels within the Zone. In general, improvements within the District are open space areas; parkways; and slopes; neighborhood, passive, and community parks. The improvements include: turf, ground cover, shrubs, trees, irrigation systems, lighting 2025/2026 City of Kingsburg Assessment District 93-01 Page 4 systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.
All parcels identified as being within a Zone share in both the cost and the benefits of the improvements. The costs associated with the improvements are equitably spread between all benefiting parcels within that Zone. Only parcels that receive benefit from the improvements are assessed, and each parcel is assessed in proportion to the estimated special benefit received.
Table I is a list of the District Zones within the District along with related tracts and the number of parcels:
TABLE I:
DISTRICT ZONES
Zone Description Tract(s) Parcels
Pheasant Grove, Phases 1 and 2 4210 and 4635 88
Goldcreek Estates 4659 31
Pheasant Grove, Phases 3 and 4 4751 and 4769 79
Kingsburg Country Estates, Phases 1 and 2 4900 and 5005 64 Sierra Ranch West, Phase 1 4950 53
Kingsburg Country Estates, Phase 3 5068 30
Sierra Ranch, Phase 2 5089 61
Sierra Ranch, Unit No. 6 5151 50
Sierra Annexation, No. 9 5177 42
Annexation No. 10 5087 57
Annexation No. 11 5610 58
Annexation No. 12 N/A 4
Annexation No. 13 N/A 46
Annexation No. 14 6094 34
Total: 697
2025/2026 City of Kingsburg Assessment District 93-01 Page 5 E. BUDGET AND LEVY SUMMARY
Table II shows a comparison of the FY 2024/2025 District Budgets and the proposed FY 2025/2026 District Budgets for each Zone.
TABLE II:
BUDGET AND LEVY SUMMARY
Fiscal Year 2025/2026
*Totals may not foot due to county’s even cent levy requirement.
BUDGET AND LEVY SUMMARY
Fiscal Year 2024/2025
*Totals may not foot due to county’s even cent levy requirement.
Costs
PHEASANT
GROVE 1
AND 2
GOLDCREEK
ESTATES
PHEASANT
GROVE 3
AND 4
KINGSBURG
COUNTRY
ESTATES 1
AND 2
SIERRA
RANCH
WEST 1
KINGSBURG
COUNTRY
ESTATES 3
SIERRA
RANCH
WEST 2
SIERRA
RANCH
UNIT 6
SIERRA
ANNEX NO. 9
ANNEX NO.
10 ANNEX NO.
11 ANNEX
NO. 12
ANNEX NO.
13 ANNEX
NO. 14 TOTAL*
Total Maintenance
Costs $3,766.40 $1,735.07 $4,080.35 $3,492.48 $3,115.87 $2,932.05 $6,423.56 $5,511.12 $21,328.79 $7,232.78 $8,949.48 $5,166.94 $5,212.46 1,216.10 $80,163.45 Incidental Expenses
for Administration
and Overhead
Allocation
$2,166.56 $763.53 $1,945.77 $1,576.32 $1,305.39 $1,322.55 $2,691.06 $2,482.92 $9,607.53 $3,257.50 $4,032.07 $3,774.45 $1,666.37 85.43 $36,677.45 Total Balance to Levy $5,932.96 $2,498.60 $6,026.12 $5,068.80 $4,421.26 $4,254.60 $9,114.62 $7,994.04 $30,936.32 $10,490.28 $12,981.56 $8,941.38 $6,878.84 $1,301.52 $116,840.89 Number of Equivalent
Dwelling Units (EDUs) 88.00 31.00 79.00 64.00 53.00 30.00 61.00 53.50 204.36 57.00 58.00 114.24 46.00 34.00 973.10 Levy per EDU $67.42 $80.60 $76.28 $79.20 $83.42 $141.84 $149.42 $149.42 $151.38 $184.04 $223.84 $78.26 $149.54 $38.28 Max Rate Per EDU $67.42 $80.60 $76.28 $79.20 $83.42 $141.84 $149.43 $149.43 $151.38 $184.04 $223.84 $78.27 $149.55 $38.28 Costs
PHEASANT
GROVE 1
AND 2
GOLDCREEK
ESTATES
PHEASANT
GROVE 3
AND 4
KINGSBURG
COUNTRY
ESTATES 1
AND 2
SIERRA
RANCH
WEST 1
KINGSBURG
COUNTRY
ESTATES 3
SIERRA
RANCH
WEST 2
SIERRA
RANCH
UNIT 6
SIERRA
ANNEX NO. 9
ANNEX NO.
10 ANNEX NO.
11 ANNEX
NO. 12
ANNEX NO.
13 ANNEX
NO. 14 TOTAL*
Total Maintenance
Costs $3,766.40 $1,735.07 $4,080.35 $3,492.48 $3,115.87 $2,855.56 $6,255.90 $5,367.23 $20,770.29 $7,043.36 $8,715.97 $5,031.64 $5,075.97 1,184.25 $78,490.32 Incidental Expenses
for Administration
and Overhead
Allocation
$2,166.56 $763.53 $1,945.77 $1,576.32 $1,305.39 $1,288.04 $2,620.82 $2,418.09 $9,276.39 $3,172.18 $3,926.87 $3,675.68 $1,623.47 83.27 $35,842.40 Total Balance to Levy $5,932.96 $2,498.60 $6,026.12 $5,068.80 $4,421.26 $4,143.60 $8,876.72 $7,785.32 $30,046.68 $10,215.54 $12,642.84 $8,707.32 $6,699.44 $1,267.52 $114,332.72 Number of Equivalent
Dwelling Units (EDUs) 88.00 31.00 79.00 64.00 53.00 30.00 61.00 53.50 203.82 57.00 58.00 114.24 46.00 34.00 972.56 Levy per EDU $67.42 $80.60 $76.28 $79.20 $83.42 $138.12 $145.52 $145.52 $147.42 $179.22 $217.98 $76.22 $145.64 $37.28 Max Rate Per EDU $67.42 $80.60 $76.28 $79.20 $83.42 $138.13 $145.52 $145.53 $147.43 $179.22 $217.98 $76.22 $145.65 $37.28 2025/2026 City of Kingsburg Assessment District 93-01 Page 6 II. DESCRIPTION OF THE DISTRICT
A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT Landscape and lighting improvements provided in the District include turf, ground cover, shrubs, trees, irrigation, lighting systems, entry monuments, walls, drainage systems, park facilities, and associated appurtenances.
These improvements include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.
The costs associated with all improvements in each Zone are collected through annual assessments for each parcel receiving benefit. The funds collected for each Zone are dispersed and used for only the services and operations provided to that Zone. The special benefits associated with the landscaping improvements and facilities have specifically:
• Enhanced desirability of properties through association with the improvements.
• Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• An enhanced sense of pride in ownership of property within the District and increased business opportunities resulting from well-maintained improvements associated with the properties.
• Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. • Enhanced environmental quality of the parcels within the District by moderating temperatures, providing oxygenation and attenuating noise.
B. DISTRICT ZONES AND SPECIFIC AREAS OF IMPROVEMENT
Pheasant Grove, Phases 1 and 2 – Zone consists of residential tract numbers 4210 and 4635. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Rafer Johnson Drive adjacent to and fronting the Pheasant Grove Subdivisions.
Goldcreek Estates – Zone consists of residential tract number 4659.
Improvements include maintenance of turf area, trees, shrubs, landscape and irrigation system, and fence surrounding the temporary ponding basin and park area located along 10th Avenue south of Silverbrooke Street within said subdivision.
2025/2026 City of Kingsburg Assessment District 93-01 Page 7 Pheasant Grove, Phases 3 and 4 – Zone consists of residential tract numbers 4751 and 4769. Improvements include maintenance of shrubs, trees, landscape and irrigation system, and wall along Sierra Street fronting Phase 4 of the Pheasant Grove subdivision, and maintenance of the special concrete crosswalks at intersections within the boundaries of the subdivision.
Kingsburg Country Estates, Phases 1 and 2 – Zone consists of residential tract numbers 4900 and 5005. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Rafer Johnson Drive adjacent to and fronting the Kingsburg Country Estates Subdivision.
Sierra Ranch West, Phase 1 – Zone consists of residential tract 4950.
Improvements include maintenance of landscape and irrigation improvements and decorative masonry wall along Sierra Street and Bethel Avenue, adjacent to and fronting the subdivision.
Kingsburg Country Estates, Phase 3 – Zone consists of residential tract number 5068. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Magnolia Avenue and Rafer Johnson Drive adjacent to and fronting the subdivision.
Sierra Ranch West, Phase 2 – Zone consists of residential tract 5089.
Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Bethel Avenue adjacent to and fronting the subdivision.
Sierra Ranch, Unit No. 6 – Zone consists of residential tract 5151. This tract includes forty-three (43) single family and seven (7) multifamily parcels (lots 2, 3, 21, 22, 40, 41, and 42). Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along Kern Street (formerly Magnolia Avenue) and South Bethel Avenue adjacent to and fronting the subdivision.
Sierra Annexation, No. 9 – Zone consists of commercial tract 5177.
Improvements include maintenance of turf area, trees, landscape and irrigations systems, along W. Sierra Street fronting the development.
Annexation No. 10 – Zone consists of residential tract 5087. Improvements include maintenance of turf area, trees, landscape and irrigation system, and wall along 18th Avenue and the landscaping and maintenance of a drainage basin along 14th Avenue in the northwest corner of the development.
2025/2026 City of Kingsburg Assessment District 93-01 Page 8 Annexation No. 11 – Zone consists of residential tract 5610. Improvements include maintenance of turf area, trees, landscape and irrigation system within a multi-purpose trail along Azalea Street, and the landscaping and maintenance of a drainage basin along 23rd Avenue in the northwest corner of the development.
Annexation No. 12 – Zone consists of a commercial development located on 19.12 acres. Improvements include maintenance of turf area, trees, landscape and irrigation systems, along Simpson Street fronting the development and landscape and irrigation systems surrounding a drainage basin along Highway 99 to the south of the development.
Annexation No. 13 – Zone consists of a residential subdivision consisting of 46 lots on over 11 acres. Improvements include maintenance of turf area, trees, landscape and irrigation system, along East Kamm Avenue and South Academy Avenue fronting the development, as well as entryway landscaping into the development on South Academy Avenue.
Annexation No. 14 – Zone consists of residential tract 6094 subdivision consisting of 34 lots on over 9.75 acres. Improvements include maintenance and provision of street lighting within and surrounding the Annexation area consisting of 8 streetlights. The APN’s within the District consist of the land within and associated with the development located on the Southeast corner of Howard Street and 14th Avenue.
2025/2026 City of Kingsburg Assessment District 93-01 Page 9 III. CHANGES TO THE DISTRICT
A. ANNEXATIONS TO THE DISTRICT
The annexation of Annexation No. 10 and Annexation No. 11 was approved by the property owners on June 20, 2007. FY 2007/2008 was the first year these Zones were assessed. The annexation of Annexation No. 12 was approved by the property owners on August 4, 2010. FY 2010/2011 was the first year this Zone was assessed. Annexation No. 13 was approved by property owners on December 3, 2014. FY 2015/2016 was the first year this Zone was assessed. Annexation No. 14 was approved by property owners on August 3, 2016. FY 2016/2017 was the first year this Zone was assessed. There are no planned annexations for FY 2025/2026.
B. DISTRICT RATE CHANGES
The rate per EDU for Pheasant Grove Phases 1 and 2, Goldcreek Estates, Pheasant Grove Phases 3 and 4, Kingsburg Country Estates Phases 1 and 2 and Sierra Ranch West Phase 1, will remain the same as the previous fiscal year. For Kingsburg Country Estates 3, Sierra Ranch Phase West 2, Sierra Ranch Unit No. 6, and Sierra Annexations No’s. 9 through 14, the maximum assessment amount allowed for each fiscal year shall be increased in an amount equal to the annual percentage increase of the Local Consumer Price Index (“CPI”) for “All Urban Consumers” for the San Francisco-Oakland-Hayward California.
Each fiscal year the administrator for the District shall identify the percentage difference between the CPI for February and the CPI for the previous February. This percentage difference shall then establish the range of increased assessments allowed based on CPI. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.
2025/2026 City of Kingsburg Assessment District 93-01 Page 10 IV. METHOD OF APPORTIONMENT
A. BACKGROUND
The Landscaping and Lighting Act of 1972 provides that assessments may be apportioned upon all assessable lots or parcels of land within a district or annexation in proportion to the estimated benefits to be received by each lot or parcel from the improvements. In addition, Article XIIID of the California Constitution (Proposition 218) requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Proposition provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is different from a general benefit in that it is a particular and distinct benefit over and above general benefits. General benefits are conferred on the public at large, including real property within the district. The general enhancement of property value does not constitute a special benefit.
B. SPECIAL BENEFIT
Each and every parcel within the District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.
The proper maintenance of landscaping and appurtenant facilities specially benefit parcels within the District by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets, and controlling dust for those properties in close proximity to the landscaping, thereby enhancing the environmental quality of the parcels and making them more desirable. Properly maintained landscaping also deters the erosion of slopes and thereby minimizes the risk of instability and the potential destruction of property within the District. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the properties within the District. The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District through the abatement of graffiti and the screening of properties within the District from arterial streets. Finally, the proper maintenance of landscaping and ornamental structures improves the attractiveness of the properties within the District and provides a positive visual experience each and every time a trip is made to or from the property. All of the above-mentioned contributes to a specific enhancement of the property values of each of the parcels within the District.
2025/2026 City of Kingsburg Assessment District 93-01 Page 11 C. GENERAL BENEFIT
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the proposed improvements.
The proper maintenance of landscaping and appurtenant facilities within the District will not only control dust from blowing onto properties within the District, but will also control dust from blowing onto properties outside of the District. Also, the control of slope erosion will not only protect properties within the District, but will also reduce runoff into the City's storm drain system. The proper maintenance of drainage basin and similar landscaped areas not only facilitates proper drainage of properties within the District, but also reduces the potential for flooding damage to properties on the downward slope from the District. The spraying and treating of landscaping within the District for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout other properties within the City. Finally, the proper maintenance of landscaping and ornamental structures provides a positive visual experience to persons passing by the District. All of the above-mentioned constitute incidental general benefits conferred by the improvements.
The total benefits are thus a combination of the special benefits to the parcels within the District and the general benefits to the public at large and to adjacent property owners. The portion of the total landscape maintenance costs which are associated with general benefits will not be assessed to the parcels in the District but will be paid from other City Funds.
Because the landscaping is located immediately adjacent to properties within the District and is maintained solely for the benefit of the properties within the District, any benefit received by properties outside of the District is merely incidental. It is estimated that the general benefit portion of the benefit received from the improvements for any District is less than one (1) percent of the total benefit. Nonetheless, the City has agreed to contribute a percentage of the total cost of the improvements for the District to ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.
D. APPORTIONMENT
Pursuant to the 1972 Act, the costs of the maintenance of the improvements may be apportioned by any formula or method that fairly distributes the net amount to be assessed among all assessable dwelling units in proportion to the estimated benefits to be received by each parcel from the improvements. The benefit formula used within the District may vary. The formula used for the District reflects the composition of the parcels, and the 2025/2026 City of Kingsburg Assessment District 93-01 Page 12 improvements and services provided, to accurately proportion the costs based on estimated special benefit to each parcel.
Each parcel within the District is assigned a weighting factor known as an Equivalent Dwelling Unit (“EDU”).
Single-family residential (“SFR”) units consist of one unit per parcel, and receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements.
Therefore, each parcel or dwelling unit is assessed an equal amount or one (1) EDU per parcel.
The multi-family residential units consist of three units per parcel and are specifically located on seven parcels within the Sierra Ranch, Unit No. 6 District zone. These parcels also receive the same benefit from the improvements. However, the multi-family parcels are of a larger size, approximately 1.5 times that of a single-family parcel. Therefore, the multifamily parcel is equal to 1.5 times the single-family parcel and is assessed based on (1.5) EDUs per parcel.
All the commercial parcels are currently located in the District zone of Sierra Annexation No. 9 and receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements. Each acre is equivalent in size to six residential parcels. Therefore, each parcel is assessed based on six (6) EDUs per acre.
The following formula is used to arrive at a levy amount for parcels in each Zone:
Property Type EDU Value
Single Family Residential (SFR) 1.00
Multi-Family Residential 1.50
Commercial (per acre) 6.00
The Total EDUs in a Zone is the sum of all parcel’s individual EDUs that receive benefit from the improvements in that Zone.
Total Balance to Levy in a Zone / Total EDUs in a Zone = Levy per EDU in a Zone
Parcel’s EDUs x Levy per EDUs = Parcel’s Levy Amount
2025/2026 City of Kingsburg Assessment District 93-01 Page 13 V. ZONE BUDGETS AND HISTORICAL RATES
A. DESCRIPTION OF BUDGET ITEMS
The Act provides that the estimated costs of the improvements shall include the total cost of the improvements for the entire Fiscal Year 2025/2026, including incidentals, which may include reserves to operate the Zones.
The following describes the costs that are funded through the District shown in the Zone Budgets.
Electricity - Utility costs for electricity required to run irrigation systems and ornamental lighting for landscaped areas.
Water - Utility costs for water required to irrigate landscaped areas.
Maintenance - Includes all contracted labor, material and equipment required to properly maintain the improvements within the Zone. All improvements within the Zone are maintained and serviced on a regular basis. The frequency and specific maintenance operations required within the Zone are determined by City staff, but are generally scheduled weekly.
Fertilizer - Costs for annual fertilizing of landscaped areas.
Graffiti Removal - This item includes repairs that are generally unforeseen and may not be included in the yearly maintenance contract costs. This includes repair of damaged improvements due to vandalism.
Concrete and Sprinkler Repairs - These items include repairs that are generally unforeseen and may not be included in the yearly maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, earthquakes, etc. Also included may be planned upgrades that provide a direct benefit to the Zone.
Incidental Expenses for Administration and Overhead Allocation - The cost to all particular departments and staff of the City, for providing the coordination of Zone services and operations, response to public concerns and education, as well as procedures associated with the levy and collection of assessments. This item also includes the costs of contracting with professionals to provide any additional administrative, legal or engineering services specific to the Zone including any required notices, mailings or property owner protest ballot proceedings.
Total Balance to Levy - This is the total amount to be levied to the parcels within the Zone. The Balance to Levy represents the total maintenance and 2025/2026 City of Kingsburg Assessment District 93-01 Page 14 administration costs. This dollar amount represents the funds that are to be collected for the Fiscal Year from the property owners.
Total Equivalent Dwelling Units - The Equivalent Dwelling Unit (EDUs) is a numeric value calculated for each parcel based on the parcel’s land use and size as compared to a single family residence. The EDUs shown in the Zone budgets represent the sum of all parcel EDUs that receive benefit from the improvements in each Zone.
Levy per EDU - The amount levied for each EDU. For a more detailed explanation please refer to Section IV. Method of Apportionment.
Max Rate per EDU - The maximum rate per EDU is the maximum assessment that the Council can levy per EDU based on the approved assessment range formula for the Zone. The maximum amounts are typically rounded down and levied at the nearest even penny for the purpose of the County.
Historical Max Rate History - This table shows the history of the max tax by Zone over the prior ten years of the District.
2025/2026 City of Kingsburg Assessment District 93-01 Page 15 B. ZONE BUDGETS
Table III is the budget of the District Zones for Fiscal Year 2025/2026:
TABLE III:
ZONE BUDGETS
FY 2025/2026
1 Totals may not foot due to rounding.
2 Zone Budget totals have been reduced by any General Benefit.
Maintenance Costs
Electricity $72.00 $72.00 $72.00 $72.00 $72.00 $128.96 $128.97 $242.38 $937.41 $318.36 $394.59 $109.60 $139.01 $1,161.92 Water 516.00 516.00 357.60 516.00 471.60 844.65 844.74 1,587.60 6,144.34 2,082.62 2,576.42 829.85 973.15 0.00 Maintenance 2,328.40 797.07 2,100.75 1,754.48 1,422.27 1,018.20 3,389.97 1,913.79 7,406.63 2,512.07 3,108.61 2,035.54 2,780.41 0.00 Fertilizer 200.00 200.00 200.00 200.00 200.00 358.20 358.23 673.28 2,604.99 883.79 1,094.23 313.13 278.03 0.00 Graffiti Removal 350.00 0.00 350.00 350.00 350.00 313.43 626.91 589.11 2,280.14 772.69 956.62 469.70 485.82 54.18 Sprinkler Repair 300.00 150.00 500.00 300.00 300.00 268.63 537.36 504.96 1,955.28 663.25 819.02 1,409.12 417.06 0.00 Concrete Repair 0.00 0.00 500.00 300.00 300.00 0.00 537.36 0.00 0.00 0.00 0.00 0.00 138.99 0.00 Subtotal 1 $3,766.40 $1,735.07 $4,080.35 $3,492.48 $3,115.87 $2,932.05 $6,423.56 $5,511.12 $21,328.79 $7,232.78 $8,949.48 $5,166.94 $5,212.46 $1,216.10 $80,163.45 Incidental Expenses
for Administration and
Overhead Allocation $2,166.56 $763.53 $1,945.77 $1,576.32 $1,305.39 $1,322.55 $2,691.06 $2,482.92 $9,607.53 $3,257.50 $4,032.07 $3,774.45 $1,666.37 $85.43 $36,677.45 Total Balance to
Levy* 1 $5,932.96 $2,498.60 $6,026.12 $5,068.80 $4,421.26 $4,254.60 $9,114.62 $7,994.04 $30,936.32 $10,490.28 $12,981.56 $8,941.38 $6,878.84 $1,301.52 $116,840.89 Total Equivalent
Dwelling Units (EDUs) 88.00 31.00 79.00 64.00 53.00 30.00 61.00 53.50 204.36 57.00 58.00 114.24 46.00 34.00 973.10 Levy per EDU $67.42 $80.60 $76.28 $79.20 $83.42 $141.84 $149.42 $149.42 $151.38 $184.04 $223.84 $78.26 $149.54 $38.28 Max Rate per EDU $67.42 $80.60 $76.28 $79.20 $83.42 $141.84 $149.43 $149.43 $151.38 $184.04 $223.84 $78.27 $149.55 $38.28 ZONE Annex No. 11
Pheasant
Grove, 1
and 2
Goldcreek
Estates
Pheasant
Grove, 3
and 4
Total Annex No. 1,2
12 Sierra Ranch
Unit 6
Sierra
Annex No. 9
Kingsburg
Country
Estates 1
and 2
Annex No. 10 Annex No.
14 Kingsburg
Country
Estates 3
Annex No. 13
Sierra
Ranch
West 1
Sierra
Ranch West
2 2025/2026 City of Kingsburg Assessment District 93-01 Page 16 C. ASSESSMENT RATE HISTORICAL INFORMATION
Table IV portrays historical rate information for the District Zones since Fiscal Year 1993/1994 through Fiscal Year 2025/2026 proposed charge.
Table IV
Assessment Rate Historical Information
ZONE
Pheasant
Grove, 1
and 2
Goldcreek
Estates
Pheasant
Grove, 3
and 4
Kingsburg
Country
Estates 1
and 2
Sierra
Ranch
West
1 Kingsburg
Country
Estates 3
Sierra
Ranch
West 2
Sierra
Ranch,
Unit 6
Sierra
Annex
No. 9
Annex
No. 10
Annex
No. 11
Annex
No. 12
Annex
No. 13
Annex
No. 14
HISTORICAL
INFORMATION
2025/26 $67.42 $80.60 $76.28 $79.20 $83.42 $141.84 $149.42 $149.42 $151.38 $184.04 $223.84 $78.26 $149.54 $38.28 2024/25 $67.42 $80.60 $76.28 $79.20 $83.42 $138.12 $145.52 $145.52 $147.42 $179.22 $217.98 $76.22 $145.64 $37.28 2023/24 $67.42 $80.60 $76.28 $79.20 $83.43 $134.94 $142.16 $142.16 $144.02 $175.08 $212.94 $74.46 $142.28 $36.42 2022/23 $67.42 $80.60 $76.28 $79.20 $83.42 $128.16 $135.00 $135.00 $136.78 $166.26 $202.20 $70.72 $135.12 $34.58 2021/22 $67.42 $80.60 $76.28 $79.20 $83.42 $121.83 $128.35 $128.35 $130.04 $158.07 $192.24 $67.23 $128.46 $32.89 2020/21 $67.42 $80.60 $76.28 $79.20 $83.42 $119.96 $126.38 $126.38 $128.05 $155.64 $189.30 $66.20 $126.48 $32.38 2019/20 $67.42 $80.60 $76.28 $79.20 $83.42 $116.58 $122.82 $122.82 $124.44 $151.26 $183.98 $64.34 $122.92 $31.48 2018/19 $67.42 $80.60 $76.28 $79.20 $83.42 $112.62 $118.65 $118.65 $120.20 $146.12 $177.71 $62.15 $118.74 $30.42 2017/18 $67.42 $80.60 $76.28 $79.20 $83.42 $108.75 $114.57 $114.57 $116.07 $141.10 $171.60 $60.02 $114.66 $29.38 2016/17 $67.42 $80.60 $76.28 $79.20 $83.42 $105.14 $110.76 $110.76 $112.21 $136.41 $165.90 $58.03 $110.85 $28.41 2015/16 $67.42 $80.60 $76.28 $79.20 $83.42 $102.07 $107.52 $107.52 $108.93 $132.42 $161.05 $56.34 $107.61 N/A 2014/15 $67.42 $80.60 $76.28 $79.20 $83.42 $99.55 $104.87 $104.87 $106.24 $129.15 $157.08 $54.95 N/A N/A 2013/14 $67.42 $80.60 $76.28 $79.20 $83.42 $97.18 $102.37 $102.37 $103.71 $126.07 $153.33 $53.64 N/A N/A 2012/13 $67.42 $80.60 $76.28 $79.20 $83.42 $94.86 $99.93 $99.93 $101.24 $123.06 $149.67 $52.36 N/A N/A 2011/12 $67.42 $80.60 $76.28 $79.20 $83.42 $92.10 $97.02 $97.02 $98.30 $119.48 $145.32 $50.84 N/A N/A 2010/11 $67.42 $80.60 $76.28 $79.20 $83.42 $90.57 $95.41 $95.41 $96.67 $117.49 $142.90 $50.00 N/A N/A 2009/10 $67.42 $80.60 $76.28 $79.20 $83.42 $88.98 $93.73 $93.73 $94.97 $115.42 $140.39 N/A N/A N/A 2008/09 $67.42 $80.60 $76.28 $79.20 $83.42 $87.96 $92.66 $92.66 $93.88 $114.10 $138.78 N/A N/A N/A 2007/08 $67.42 $80.60 $76.28 $79.20 $83.42 $85.57 $90.15 $90.15 $91.33 $111.00 $135.00 N/A N/A N/A 2006/07 $67.43 $80.60 $76.28 $79.20 $83.42 $82.92 $87.35 $87.35 $88.49 N/A N/A N/A N/A N/A 2005/06 $67.43 $80.60 $76.28 $79.20 $83.42 $80.59 $84.89 $84.89 N/A N/A N/A N/A N/A N/A 2004/05 $67.43 $80.60 $76.28 $79.20 $83.42 $79.34 $83.58 $83.58 N/A N/A N/A N/A N/A N/A 2003/04 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2002/03 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2001/02 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 2000/01 $67.43 $80.60 $76.28 $79.20 $83.42 N/A N/A N/A N/A N/A N/A N/A N/A N/A 1999/00 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1998/99 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1997/98 $67.43 $80.60 $76.28 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1996/97 $67.43 $80.60 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1995/96 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1994/95 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 1993/94 $67.43 N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A 2025/2026 City of Kingsburg Assessment District 93-01 Page 17 Appendix A — DISTRICT BOUNDARY MAPS
The Boundary Maps for the District, reflecting the various non-contiguous residential tracts within the City that represent the District Zones, have previously been submitted to the Clerk of the City in the format required under the 1972 Act and by reference are made part of this Report. The Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.
2025/2026 City of Kingsburg Assessment District 93-01 Page 18 Appendix B — 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Fresno County Assessor Parcel Maps and/or the Fresno County Secured Tax Roll for the year in which this Report is prepared.
Non-assessable lots or parcels may include government owned land, public utility owned property, land principally encumbered with public right-of-ways or easements and dedicated common areas. These parcels will not be assessed.
Upon approval of the Engineer’s Annual Levy Report and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller, and included on the property tax roll in Fiscal Year 2025/2026. If the parcels or assessment numbers within the District and referenced in this Report are renumbered, re-apportioned or changed by the County Assessor’s Office after approval of the Report, the new parcel or assessment numbers with the appropriate assessment amount will be submitted to the County Auditor/Controller. If the parcel change made by the County includes a parcel split, parcel merger or tax status change, the assessment amount submitted on the new parcels or assessment numbers will be based on the method of apportionment and levy amount approved in this Report by the City Council.
CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell, Jr. and Council Members
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AJH AGENDA ITEM: Gann Limit Adoption for 2025-26 Fiscal Year-Budget ACTION REQUESTED: ___Ordinance _√_Resolution _√___Motion ____Receive/File
EXECUTIVE SUMMARY
Each year the City Council must approve a resolution to adopt the Gann Limit for the City for the new fiscal year budget figures using the County or City Growth percentage for calculations.
RECOMMENDED ACTION BY CITY COUNCIL
1. Staff recommends that the City Council adopt Resolution No. 2025-035 approving the Gann Limit calculation for 2025-26 Fiscal Year using the City Growth percentage.
POLICY ALTERNATIVE(S)
1. None.
REASON FOR RECOMMENDATION/KEY METRIC
The statutes regarding the adoption of the Gann Appropriation Limit are contained in Government Code Section 7910. The adoption of the limit must be by resolution prior to the fiscal year in question and Prop 111 requires a recorded vote of the Council regarding which of the annual adjustment factors should be chosen (City Growth or County Growth). Once the Limit is adopted the public has 45 days from the effective date of the resolution to challenge the calculation. If there is no protest within 45 days the resolution is automatically passed.
We have the choice of using the City Growth percentage or the County Growth percentage for the calculation.
The City growth percentage is .90% and the County percentage is .84%. The larger percentage gives us a higher limit. For the figures below I have used the City Growth percentage.
SPENDING LIMIT CALCULATION FY 2025-2026
2025-26 Gann Limit based on budget figures $12,027,494
Appropriations subject to limitations $5,519,615
----------------
Under the limit for the 2025-26 fiscal year budget $6,507,879
REASON FOR RECOMMENDATION/STRATEGIC INITIATIVES
1. Financial Stability
Meeting Date: 06/18/2025
Agenda Item:
FINANCIAL INFORMATION
The financial impact that results from this action is that the appropriations subject to limitations are below the established Gann limit, and resolve that we do not have excess funds and do not need to return any funds.
If we do not take action, the City would be out of compliance with State of California’s statutes.
ATTACHED INFORMATION
1. 2025-035 Resolution for Adoption of 2025-26 Gann Limit FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. Budgeted, Which Line? All funds
RESOLUTION NO. 2025-035
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG,
CALIFORNIA ESTABLISHING THE APPROPRIATION LIMIT
FOR FISCAL YEAR 2025-2026
WHEREAS, Section 7900 of the Government Code provides for the implementation of Article XIII B of the California Constitution; and
WHEREAS, Section 7901 through 7913 of the Government code provides that each year the governing body of each local jurisdiction shall, by resolution, establish its proceeds of taxes appropriation limit at a City Council meeting, and
WHEREAS, all documentation used in the determination of the proceeds of taxes appropriation limit for the 2025-2026 Fiscal Year is calculated by using the annual adjustment factors used in making such calculation based on the percentage changes in California per capita income and the annual population for the City of Kingsburg.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG AS FOLLOWS:
APPROPRIATIONS LIMIT
Budget 2024/25
Amount
FY 2023/2024 Appropriation Limit $10,971,899
Adjustment Factors
1. Population % 1.04 1.0104
(based on change in City population)
2. Inflation % 3.62 1.0362
Total Adjustment % 1.0470
Annual Adjustment $ 515,679
2024/2025 Appropriation Limit $11,487,578
APPROPRIATIONS LIMIT
Budget 2025/26
Amount
Appropriations subject to limit
FY 2025/2026 Revenues
Total Appropriations Subject To Limit $5,519,615
FY 2024/2025 Appropriation Limit $11,487,578
Adjustment Factors
A. Population % .90 1.009
(based on change in City population)
B. Percent growth in per capita income 6.44 1.0644
Total Annual Adjustment = (A multiplied by B) 1.0740
Increase In Appropriation Limit $539,916
FY 2025/2026 Appropriation Limit $12,027,494
Remining Appropriation Capacity $6,507,879
The City Council of the City of the Kingsburg hereby adopts these factors and the limitation calculations set forth herein.
*************
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing Resolution 2025-035 was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 18th day of June, 2025 by the following vote:
Ayes: Councilmembers:
Noes: Councilmembers:
Absent: Councilmembers:
Abstain: Councilmembers:
Abigail Palsgaard, City Clerk
City of Kingsburg
1 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Pursell & City Council
REPORT FROM: Alexander Henderson, City Manager REVIEWED BY: AJH AGENDA ITEM: Community Facilities District 2017-01 FY2025-26 Levy
ACTION REQUESTED: ___Ordinance ___√__Resolution __√_Motion ___Receive/File
EXECUTIVE SUMMARY
On June 7, 2017, the City Council adopted Resolution No. 2017-023, entitled “Resolution of Formation of Kingsburg Community Facilities District No. 2017-01 (Public Services District),” (the “CFD”) ordering the formation of the CFD, authorizing the levy of a special tax on property within the CFD, and establishing an appropriations limit for the CFD, all pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, constituting California Government Code Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 (the “Mello-Roos Act”).
The public services that will be financed by the CFD levy include, without limitation, police services, fire and ambulance and emergency response services, parks and open space maintenance, lighting and landscape maintenance, alley maintenance and repair, administrative fees of the City and reimbursement of costs related to the formation of CFD 2017-01 advanced by the City.
Of note, after discussion during the 6/3/2025 regular meeting, staff did an audit of revenues on the Tulare County (Summerlyn) CFD fund balance. It was discovered that retro tax revenue from Tulare County was inadvertently deposited in the CFD fund, as opposed to the General Fund. This was attributed to the fact that Tulare County made a combined payment with CFD funds (one check). Those funds have been properly distributed, and the fund balance now reflects accurate totals. Staff regret the oversight.
RECOMMENDED ACTION BY CITY COUNCIL
1. The Kingsburg City Council, by motion, adopt Resolution No. 2025–036 Resolution of the City Council of the City of Kingsburg, Acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2025-2026 authorize the City Manager to execute the Intent to Levy Letter.
POLICY ALTERNATIVE(S)
1. N/A
REASON FOR RECOMMENDATION/KEY METRIC
1. Financial Stability
Meeting Date: 06/18/2025
Agenda Item: 13
2 FINANCIAL INFORMATION
The proposed levy will provide resources that are needed to fund the services outlined above for residents of the CFD in Fiscal Year 2025-2026. The Rate and Method of Apportionment of the CFD has calculated those impacts as $831.09 per year for a single-family dwelling unit and $554.05 for a multi-family dwelling unit in Tax Zone 1 and $1,688.44 per year for a single-family dwelling unit and $1,013.05 for a multi-family dwelling unit in Tax Zone 2. Other land use types have a value related to the single-family dwelling unit amount, based on square footage. There will be three hundred and two (302) parcels assessed in Fiscal Year 2024-2025, with a total levy of $265,563.46
It should be noted that 147 properties in Tulare County will also be assessed $1,688.44 for FY26. The levy of $248,200.68 will be collected by Tulare County and remitted to the City per the MOU between the City and Tulare County.
ATTACHMENTS:
1. Resolution No. 2025-036 Resolution of the City Council of the City of Kingsburg, Acting in its Capacity as the Legislative Body of Community Facilities District No. 2017-1 (Public Services District) Authorizing the Levy of a Special Tax for Fiscal Year 2024-2025.
2. CFD No 2017-01 Intent to Levy Letter
3. CFD Estimated Budget for Services
4. Summerlyn - County of Tulare Levy (FYI Only; no action being taken)
5. CFD Fund Balance Summaries
FISCAL IMPACT:
1. Is There A Fiscal Impact? Yes
2. Is it Currently Budgeted? Yes
3. If Budgeted, Which Line? 760- CFD
RESOLUTION 2025-036
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2017-1 (PUBLIC SERVICES DISTRICT), AUTHORIZING THE LEVY OF A SPECIAL TAX FOR FISCAL YEAR 2025-2026
WHEREAS, on June 7, 2017, the City Council adopted Resolution No. 2017-023, entitled “Resolution of Formation of Kingsburg Community Facilities District No. 2017-01 (Public Services District)” (the “Resolution of Formation”), ordering the formation of the CFD and a "City of Kingsburg Community Facilities District No. 2017-1 (Public Services District)” authorizing the levy of a special tax on property within the CFD and establishing an appropriations limit for the CFD, all pursuant to the MelloRoos Community Facilities Act of 1982, as amended, constituting California Government Code Chapter
2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 (the “Mello-Roos Act”); and WHEREAS, approval of the special tax prior to the County of Fresno’s deadline for inclusion of special taxes on consolidated property tax bills is required pursuant to Government Code Section 43340 of the Mello-Roos Community Facilities Act of 1982; and
WHEREAS, the City’s Ordinance 2017-003 authorized the levy of special taxes within the CFD pursuant to the Mello-Roos Act, at the rate and in accordance with the rate and method of apportionment of special tax (the "Rate and Method") set forth in the Resolution of Formation, and further ordered that the provisions of the Special Tax Ordinance shall apply not only to the initial territory included in the CFD but also to parcels included in the Future Annexation Area that are annexed to the CFD at the rate or rates as set forth by supplements to the Rate and Method to be approved unanimously by the owner or owners of each parcel or parcels to be annexed to the CFD; and,
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF KINGSBURG, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2017-1 (PUBLIC
SERVICES DISTRICT), DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. The Special Tax Roll for Fiscal Year 2025-2026 for Community Facilities District No. 2017-1 is approved (see attachment 1).
Section 2. Without further action of the Council, the Finance Director is authorized to levy the Special Tax for Community Facilities District No. 2017-1 (Public Services District) of the City of Kingsburg and send the special tax roll to the County of Fresno to be included in the County’s tax roll for collection for Fiscal Year 2025-2026.
Section 3. The Finance Director or designee is hereby authorized to place the assessment, charge, or tax on the property tax roll with the following per unit, per square foot, or per acre amounts identified in the tables below:
CFD No. 2017-01 (Public Services District) Tax Zone 1
Land Use
Class Description
FY2025-2026
Maximum Special Tax
1 Single Family Residential Property $831.09 per Dwelling Unit 2 Multi-Family Residential Property $554.05 per Dwelling Unit 3 Retail and Office Property
$0.29 per Sq. Ft. of NonResidential Floor Area
4 Industrial and Institutional Property
$0.09 per Sq. Ft. of NonResidential Floor Area
CFD No. 2017-01 (Public Services District) Tax Zone 2 (Anderson Village) Land Use
Class Description
FY2025-2026
Maximum Special Tax
1 Single Family Residential Property $1,688.44 per Dwelling Unit 2 Multi-Family Residential Property $1,013.05 per Dwelling Unit Section 4. The Special Tax levy is authorized to be filed with the County of Fresno to meet its August 31, 2025 deadline for the Fiscal Year 2025-2026.
ATTACHMENT 1:
CFD No. 2017-1 FY 25-26 Special Tax Roll
******
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution 2025-036 was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 18th day of June 2025, by the following vote:
Ayes: Councilmembers:
Noes: Councilmembers:
Absent: Councilmembers:
Abstain: Councilmembers:
______
Abigail Palsgaard, City Clerk
City of Kingsburg
APN APN
Formatted
Land Use
Code
RMA
Land Use
Final
Levy
39442001 394-420-01 S01 Residential $831.08
39442002 394-420-02 S01 Residential $831.08
39442003 394-420-03 S01 Residential $831.08
39442004 394-420-04 S01 Residential $831.08
39442005 394-420-05 S01 Residential $831.08
39442006 394-420-06 S01 Residential $831.08
39442007 394-420-07 S01 Residential $831.08
39442008 394-420-08 S01 Residential $831.08
39442009 394-420-09 S01 Residential $831.08
39442010 394-420-10 S01 Residential $831.08
39442011 394-420-11 S01 Residential $831.08
39442012 394-420-12 S01 Residential $831.08
39442013 394-420-13 S01 Residential $831.08
39442014 394-420-14 S01 Residential $831.08
39442015 394-420-15 S01 Residential $831.08
39442016 394-420-16 S01 Residential $831.08
39442017 394-420-17 S01 Residential $831.08
39442018 394-420-18 S01 Residential $831.08
39442019 394-420-19 S01 Residential $831.08
39442063 394-420-63 S01 Residential $831.08
39442064 394-420-64 S01 Residential $831.08
39442022 394-420-22 S01 Residential $831.08
39442023 394-420-23 S01 Residential $831.08
39442024 394-420-24 S01 Residential $831.08
39442025 394-420-25 S01 Residential $831.08
39442070 394-420-70 S01 Residential $831.08
39442069 394-420-69 S01 Residential $831.08
39442028 394-420-28 S01 Residential $831.08
39442029 394-420-29 S01 Residential $831.08
39442031 394-420-31 S01 Residential $831.08
39442032 394-420-32 S01 Residential $831.08
39442033 394-420-33 S01 Residential $831.08
39442034 394-420-34 S01 Residential $831.08
39442035 394-420-35 S01 Residential $831.08
39442036 394-420-36 S01 Residential $831.08
39442037 394-420-37 S01 Residential $831.08
39442038 394-420-38 S01 Residential $831.08
39442039 394-420-39 S01 Residential $831.08
39442040 394-420-40 S01 Residential $831.08
39442041 394-420-41 S01 Residential $831.08
39442042 394-420-42 S01 Residential $831.08
39442043 394-420-43 S01 Residential $831.08
39442044 394-420-44 S01 Residential $831.08
39442045 394-420-45 S01 Residential $831.08
39442046 394-420-46 S01 Residential $831.08
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Roll
Attachment 1
APN APN
Formatted
Land Use
Code
RMA
Land Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Roll
39442047 394-420-47 S01 Residential $831.08
39442048 394-420-48 S01 Residential $831.08
39442049 394-420-49 S01 Residential $831.08
39442067 394-420-67 S01 Residential $831.08
39442066 394-420-66 S01 Residential $831.08
39442052 394-420-52 S01 Residential $831.08
39442053 394-420-53 S01 Residential $831.08
39442054 394-420-54 S01 Residential $831.08
39442055 394-420-55 S01 Residential $831.08
39442056 394-420-56 S01 Residential $831.08
39442057 394-420-57 S01 Residential $831.08
39442058 394-420-58 S01 Residential $831.08
39442059 394-420-59 S01 Residential $831.08
39442060 394-420-60 S01 Residential $831.08
39622001 396-220-01 S02 Residential $1,688.44
39622002 396-220-02 S02 Residential $1,688.44
39622003 396-220-03 S02 Residential $1,688.44
39622004 396-220-04 S02 Residential $1,688.44
39622005 396-220-05 S02 Residential $1,688.44
39622006 396-220-06 S02 Residential $1,688.44
39622007 396-220-07 S02 Residential $1,688.44
39622009 396-220-09 S02 Residential $1,688.44
39623002 396-230-02 S02 Residential $1,688.44
39623003 396-230-03 S02 Residential $1,688.44
39623004 396-230-04 S02 Residential $1,688.44
39623005 396-230-05 S02 Residential $1,688.44
39623006 396-230-06 S02 Residential $1,688.44
39623007 396-230-07 S02 Residential $1,688.44
39623008 396-230-08 S02 Residential $1,688.44
39623009 396-230-09 S02 Residential $1,688.44
39623010 396-230-10 S02 Residential $1,688.44
39340061 393-400-61 S01 Residential $831.08
39340020 393-400-20 S01 Residential $831.08
39340007 393-400-07 S01 Residential $831.08
39340008 393-400-08 S01 Residential $831.08
39340047 393-400-47 S01 Residential $831.08
39340021 393-400-21 S01 Residential $831.08
39340066 393-400-66 S01 Residential $831.08
39340022 393-400-22 S01 Residential $831.08
39340009 393-400-09 S01 Residential $831.08
39340046 393-400-46 S01 Residential $831.08
39340010 393-400-10 S01 Residential $831.08
39340058 393-400-58 S01 Residential $831.08
39340045 393-400-45 S01 Residential $831.08
39340011 393-400-11 S01 Residential $831.08
Attachment 1
APN APN
Formatted
Land Use
Code
RMA
Land Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Roll
39340023 393-400-23 S01 Residential $831.08
39340024 393-400-24 S01 Residential $831.08
39340044 393-400-44 S01 Residential $831.08
39340043 393-400-43 S01 Residential $831.08
39340042 393-400-42 S01 Residential $831.08
39340056 393-400-56 S01 Residential $831.08
39340041 393-400-41 S01 Residential $831.08
39340012 393-400-12 S01 Residential $831.08
39340025 393-400-25 S01 Residential $831.08
39340026 393-400-26 S01 Residential $831.08
39340013 393-400-13 S01 Residential $831.08
39340027 393-400-27 S01 Residential $831.08
39340014 393-400-14 S01 Residential $831.08
39340028 393-400-28 S01 Residential $831.08
39340040 393-400-40 S01 Residential $831.08
39340015 393-400-15 S01 Residential $831.08
39340029 393-400-29 S01 Residential $831.08
39340055 393-400-55 S01 Residential $831.08
39340039 393-400-39 S01 Residential $831.08
39340054 393-400-54 S01 Residential $831.08
39340016 393-400-16 S01 Residential $831.08
39340030 393-400-30 S01 Residential $831.08
39340053 393-400-53 S01 Residential $831.08
39340038 393-400-38 S01 Residential $831.08
39340031 393-400-31 S01 Residential $831.08
39340017 393-400-17 S01 Residential $831.08
39340037 393-400-37 S01 Residential $831.08
39340052 393-400-52 S01 Residential $831.08
39340032 393-400-32 S01 Residential $831.08
39340036 393-400-36 S01 Residential $831.08
39340018 393-400-18 S01 Residential $831.08
39340051 393-400-51 S01 Residential $831.08
39340019 393-400-19 S01 Residential $831.08
39340033 393-400-33 S01 Residential $831.08
39340035 393-400-35 S01 Residential $831.08
39340050 393-400-50 S01 Residential $831.08
39340034 393-400-34 S01 Residential $831.08
39340049 393-400-49 S01 Residential $831.08
39340001 393-400-01 S01 Residential $831.08
39340002 393-400-02 S01 Residential $831.08
39340003 393-400-03 S01 Residential $831.08
39340004 393-400-04 S01 Residential $831.08
39340005 393-400-05 S01 Residential $831.08
39340006 393-400-06 S01 Residential $831.08
39340057 393-400-57 S01 Residential $831.08
Attachment 1
APN APN
Formatted
Land Use
Code
RMA
Land Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Roll
39443003 394-430-03 S01 Residential $831.08
39443010 394-430-10 S01 Residential $831.08
39443011 394-430-11 S01 Residential $831.08
39443012 394-430-12 S01 Residential $831.08
39443013 394-430-13 S01 Residential $831.08
39443014 394-430-14 S01 Residential $831.08
39443016 394-430-16 S01 Residential $831.08
39443017 394-430-17 S01 Residential $831.08
39443018 394-430-18 S01 Residential $831.08
39443019 394-430-19 S01 Residential $831.08
39443020 394-430-20 S01 Residential $831.08
39443021 394-430-21 S01 Residential $831.08
39443022 394-430-22 S01 Residential $831.08
39443023 394-430-23 S01 Residential $831.08
39443024 394-430-24 S01 Residential $831.08
39443025 394-430-25 S01 Residential $831.08
39443026 394-430-26 S01 Residential $831.08
39443027 394-430-27 S01 Residential $831.08
39443028 394-430-28 S01 Residential $831.08
39443029 394-430-29 S01 Residential $831.08
39443030 394-430-30 S01 Residential $831.08
39443031 394-430-31 S01 Residential $831.08
39443033 394-430-33 S01 Residential $831.08
39443034 394-430-34 S01 Residential $831.08
39443035 394-430-35 S01 Residential $831.08
39443036 394-430-36 S01 Residential $831.08
39443037 394-430-37 S01 Residential $831.08
39443038 394-430-38 S01 Residential $831.08
39443039 394-430-39 S01 Residential $831.08
39443040 394-430-40 S01 Residential $831.08
39443041 394-430-41 S01 Residential $831.08
39443042 394-430-42 S01 Residential $831.08
39443043 394-430-43 S01 Residential $831.08
39443044 394-430-44 S01 Residential $831.08
39443045 394-430-45 S01 Residential $831.08
39443046 394-430-46 S01 Residential $831.08
39443047 394-430-47 S01 Residential $831.08
39443048 394-430-48 S01 Residential $831.08
39443049 394-430-49 S01 Residential $831.08
39443050 394-430-50 S01 Residential $831.08
39443051 394-430-51 S01 Residential $831.08
39443056 394-430-56 S01 Residential $831.08
39443057 394-430-57 S01 Residential $831.08
39341001 393-410-01 S01 Residential $831.08
39341002 393-410-02 S01 Residential $831.08
Attachment 1
APN APN
Formatted
Land Use
Code
RMA
Land Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Roll
39341003 393-410-03 S01 Residential $831.08
39341004 393-410-04 S01 Residential $831.08
39341005 393-410-05 S01 Residential $831.08
39341006 393-410-06 S01 Residential $831.08
39341007 393-410-07 S01 Residential $831.08
39341008 393-410-08 S01 Residential $831.08
39341009 393-410-09 S01 Residential $831.08
39341010 393-410-10 S01 Residential $831.08
39341011 393-410-11 S01 Residential $831.08
39341013 393-410-13 S01 Residential $831.08
39341015 393-410-15 S01 Residential $831.08
39341017 393-410-17 S01 Residential $831.08
39341023 393-410-23 S01 Residential $831.08
39341024 393-410-24 S01 Residential $831.08
39341029 393-410-29 S01 Residential $831.08
39341039 393-410-39 S01 Residential $831.08
39341041 393-410-41 S01 Residential $831.08
39341042 393-410-42 S01 Residential $831.08
39341045 393-410-45 S01 Residential $831.08
39341049 393-410-49 S01 Residential $831.08
39341050 393-410-50 S01 Residential $831.08
39341055 393-410-55 S01 Residential $831.08
39341058 393-410-58 S01 Residential $831.08
39341051 393-410-51 S01 Residential $831.08
39443001 394-430-01 S01 Residential $831.08
39443002 394-430-02 S01 Residential $831.08
39443004 394-430-04 S01 Residential $831.08
39443005 394-430-05 S01 Residential $831.08
39443006 394-430-06 S01 Residential $831.08
39443007 394-430-07 S01 Residential $831.08
39443008 394-430-08 S01 Residential $831.08
39443009 394-430-09 S01 Residential $831.08
39443015 394-430-15 S01 Residential $831.08
39443052 394-430-52 S01 Residential $831.08
39443053 394-430-53 S01 Residential $831.08
39443054 394-430-54 S01 Residential $831.08
39443055 394-430-55 S01 Residential $831.08
39443058 394-430-58 S01 Residential $831.08
39443059 394-430-59 S01 Residential $831.08
39443060 394-430-60 S01 Residential $831.08
39443061 394-430-61 S01 Residential $831.08
39443062 394-430-62 S01 Residential $831.08
39443063 394-430-63 S01 Residential $831.08
39443064 394-430-64 S01 Residential $831.08
39341048 393-410-48 S01 Residential $831.08
Attachment 1
APN APN
Formatted
Land Use
Code
RMA
Land Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Roll
39342005 393-420-05 S01 Residential $831.08
39341028 393-410-28 S01 Residential $831.08
39341046 393-410-46 S01 Residential $831.08
39342003 393-420-03 S01 Residential $831.08
39341016 393-410-16 S01 Residential $831.08
39341030 393-410-30 S01 Residential $831.08
39341044 393-410-44 S01 Residential $831.08
39341047 393-410-47 S01 Residential $831.08
39341012 393-410-12 S01 Residential $831.08
39341031 393-410-31 S01 Residential $831.08
39341043 393-410-43 S01 Residential $831.08
39341056 393-410-56 S01 Residential $831.08
39341014 393-410-14 S01 Residential $831.08
39341052 393-410-52 S01 Residential $831.08
39341038 393-410-38 S01 Residential $831.08
39341054 393-410-54 S01 Residential $831.08
39341040 393-410-40 S01 Residential $831.08
39341018 393-410-18 S01 Residential $831.08
39342002 393-420-02 S01 Residential $831.08
39341022 393-410-22 S01 Residential $831.08
39341035 393-410-35 S01 Residential $831.08
39341026 393-410-26 S01 Residential $831.08
39342004 393-420-04 S01 Residential $831.08
39342001 393-420-01 S01 Residential $831.08
39341032 393-410-32 S01 Residential $831.08
39341037 393-410-37 S01 Residential $831.08
39341021 393-410-21 S01 Residential $831.08
39341034 393-410-34 S01 Residential $831.08
39341033 393-410-33 S01 Residential $831.08
39341027 393-410-27 S01 Residential $831.08
39341025 393-410-25 S01 Residential $831.08
39341020 393-410-20 S01 Residential $831.08
39341019 393-410-19 S01 Residential $831.08
39341036 393-410-36 S01 Residential $831.08
39342008 393-420-08 S01 Residential $831.08
39342031 393-420-31 S01 Residential $831.08
39342030 393-420-30 S01 Residential $831.08
39342038 393-420-38 S01 Residential $831.08
39342037 393-420-37 S01 Residential $831.08
39342033 393-420-33 S01 Residential $831.08
39342007 393-420-07 S01 Residential $831.08
39342022 393-420-22 S01 Residential $831.08
39342051 393-420-51 S01 Residential $831.08
39342032 393-420-32 S01 Residential $831.08
39342046 393-420-46 S01 Residential $831.08
Attachment 1
APN APN
Formatted
Land Use
Code
RMA
Land Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Roll
39342044 393-420-44 S01 Residential $831.08
39342029 393-420-29 S01 Residential $831.08
39342039 393-420-39 S01 Residential $831.08
39342059 393-420-59 S01 Residential $831.08
39342050 393-420-50 S01 Residential $831.08
39342028 393-420-28 S01 Residential $831.08
39342017 393-420-17 S01 Residential $831.08
39342021 393-420-21 S01 Residential $831.08
39342056 393-420-56 S01 Residential $831.08
39342023 393-420-23 S01 Residential $831.08
39342024 393-420-24 S01 Residential $831.08
39342025 393-420-25 S01 Residential $831.08
39342026 393-420-26 S01 Residential $831.08
39342020 393-420-20 S01 Residential $831.08
39342060 393-420-60 S01 Residential $831.08
39342057 393-420-57 S01 Residential $831.08
39342012 393-420-12 S01 Residential $831.08
39342054 393-420-54 S01 Residential $831.08
39342058 393-420-58 S01 Residential $831.08
39342061 393-420-61 S01 Residential $831.08
39345052 393-450-52 S01 Residential $831.08
39342053 393-420-53 S01 Residential $831.08
39342062 393-420-62 S01 Residential $831.08
39342045 393-420-45 S01 Residential $831.08
39342013 393-420-13 S01 Residential $831.08
39342048 393-420-48 S01 Residential $831.08
39342055 393-420-55 S01 Residential $831.08
39342027 393-420-27 S01 Residential $831.08
39342041 393-420-41 S01 Residential $831.08
39342042 393-420-42 S01 Residential $831.08
39342016 393-420-16 S01 Residential $831.08
39342009 393-420-09 S01 Residential $831.08
Attachment 1
Authorized Services ($258,477.12)
Administrative Expense Obligations ($7,086.34)
Annual District Administration ($7,035.00)
County Enrollment Charge ($51.34)
Fiscal Year 2025-2026 Levy Requirement $265,563.46
Fiscal Year 2025-2026 Actual Levy $265,561.28
Number of Parcels Assessed for Fiscal Year 2025-2026 302 Fiscal Year 2025-2026 Actual Levy $265,561.28
Annual District Administration (DTA) ($7,035.00)
County Enrollment Charge ($51.34)
Budget for Authorized Services for Fiscal Year 2025-2026 $258,474.94 Authorized Service Percent Allocated Estimated Budget
Police 25% $64,618.73
Fire and Ambulance 25% $64,618.73
Park and Landscaping 18% $46,525.49
Streets, Alley, and Lighting 18% $46,525.49
Other Authorized Services and Fees 9% $23,262.74
City's Administrative Costs 5% $12,923.75
Total 100% $258,474.94
*Authorized Services as outlined in the Resolution of Formation of CFD 2017-01 (Public Services District). Budget estimates are based on approximate overall City budget percentages and are subject to change based on needs of the District.
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Special Tax Requirement
Estimated Budget for Authorized Services for Fiscal Year 2025-2026 2011 2013
Land FY 2025-2026
Use Maximum
Class Special Tax
1 $831.09
2 Residential - Multi-Family $554.05
3 $0.29
4 Industrial and Institutional Property $0.09
2010
Land Units / Maximum FY 2025-2026 Percent
Use Sq. Ft. as FY 2025-2026 Special Tax Levy of
Class of 5/1/2024 Special Taxes Tax Levy Tax Levy $2 Maximum 1 285 $236,859.89 $236,859.89 $236,859.89 100.00%
2 0 $0.00 $0.00 $0.00 NA
TOTAL NA $236,859.90 $236,859.90 $236,859.90 NA
Land FY 2025-2026
Use Maximum
Class Special Tax
1 $1,688.44
2 Residential - Multi-Family $1,013.05
Land Units / Maximum FY 2025-2026 Percent
Use Sq. Ft. as FY 2025-2026 Special Tax Levy of
Class of 5/1/2024 Special Taxes Tax Levy Tax Levy Maximum 1 17 $28,703.55 $28,703.55 $28,703.55 100.00%
2 0 $0.00 $0.00 $0.00 NA
TOTAL NA $28,703.56 $28,703.56 $28,703.56 NA
Rate and Method of Apportionment
Residential - Single Family
Fiscal Year 2025-2026 Maximum Special Tax Rates - Tax Zone 2 Fiscal Year 2025-2026 Special Tax Levy - Tax Zone 2
Fiscal Year 2025-2026 Special Tax Levy - Tax Zone 1
Description
Rate and Method of Apportionment
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2025-2026 Maximum Special Tax Rates - Tax Zone 1 Residential - Single Family
Retail and Office Property
Description
Authorized Services ($238,760.06)
Administrative Expense Obligations ($9,441.00)
Annual District Administration ($9,000.00)
County Enrollment Charge ($441.00)
Fiscal Year 2025-2026 Levy Requirement $248,201.06
Fiscal Year 2025-2026 Actual Levy $248,200.68
Number of Parcels Assessed for Fiscal Year 2025-2026 147 County of Tulare
Community Facilities District No. 2019-01 (Public Services) Fiscal Year 2025-2026 Special Tax Requirement
2011 2013
Land FY 2025-2026
Use Maximum
Class Special Tax
1 $1,688.44
2 $1,013.06
3 $844.23
4 $6,778.37
2010
Land Units / Maximum FY 2025-2026 Percent
Use Acres as FY 2025-2026 Special Tax Levy of
Class of 5/1/2025 Special Taxes Tax Levy Tax Levy $2 Maximum 1 147 $248,201.06 $248,201.06 $248,201.06 100.00%
2 0 $0.00 $0.00 $0.00 NA
3 0 $0.00 $0.00 $0.00 NA
4 0.00 $0.00 $0.00 $0.00 NA
TOTAL NA $248,201.06 $248,201.06 $248,201.06 NA
Land FY 2025-2026
Use Maximum
Class Special Tax
1 $1,466.68
Land Units / Maximum FY 2025-2026 Percent
Use Acres as FY 2025-2026 Special Tax Levy of
Class of 5/1/2024 Special Taxes Tax Levy Tax Levy Maximum 1 0.00 $0.00 $0.00 $0.00 NA
TOTAL NA $0.00 $0.00 $0.00 NA
Multi-Family Residential Property
Age-Restricted Residential Property
County of Tulare
Community Facilities District No. 2019-01 (Public Services) Fiscal Year 2025-2026 Maximum Special Tax Rates - Tax Zone 1 Description
Single Family Residential Property
Non-Residential Property
Description
Non-Residential Property
Fiscal Year 2025-2026 Special Tax Levy - Tax Zone 2
Rate and Method of
Apportionment
Fiscal Year 2025-2026 Maximum Special Tax Rates - Tax Zone 2 Fiscal Year 2025-2026 Special Tax Levy - Tax Zone 1
Rate and Method of
Apportionment
Land FY 2025- 26
Use Maxi mum
Cl ass Speci al Tax
1 $831. 09 285
2 $554. 05 0
3 $0. 29 0
4 $0. 09 0
Land FY 2025- 26
Use Maxi mum
Cl ass Speci al Tax
1 $1, 688. 44 17
2 $1, 013. 05 0
Land FY 2025- 26
Use Maxi mum
Cl ass Speci al Tax
1 $1, 688. 44 147
2 $1, 013. 06 0
3 $844. 23 0
4 $6, 778. 37 0
$497, 237
Ki ngsbur g CFD No. 2017- 01 Zone 1 $230, 172
Ki ngsbur g CFD No. 2017- 01 Zone 2 $28, 305
Tul ar e CFD No. 2019- 01 Zone 1 $238, 760
Admi ni st r at i ve Expense Obl i gat i ons $16, 527
Ki ngsbur g CFD No. 2017- 01 ( Zone 1 & Zone 2) $7, 086 Tul ar e CFD No. 2019- 01 ( Zone 1 & Zone 2) $9, 441
Tot al Levy Requi r ement $513, 764
$513, 764
Ki ngsbur g CFD No. 2017- 01 Zone 1 $831. 09 per SFR $236, 860 Ki ngsbur g CFD No. 2017- 01 Zone 2 $1, 688. 44 per SFR $28, 704 Tul ar e CFD No. 2019- 01 Zone 1 $1, 688. 44 per SFR $248, 201 Ki ngsbur g CFD No. 2017- 01 Zone 1 $831. 09 per SFR
Ki ngsbur g CFD No. 2017- 01 Zone 2 $1, 688. 44 per SFR Tul ar e CFD No. 2019- 01 Zone 1 $1, 688. 44 per SFR
Ci t y of Ki ngsbur g
Lot s
Lot s
Count y of Tul ar e
Communi t y Faci l i t i es Di st r i ct No. 2019- 01 ( Publ i c Ser vi ces) Fi scal Year 2025- 2026 Maxi mum Speci al Tax Rat es - Tax Zone 1 Ret ai l and Of f i ce Pr oper t y
Descr i pt i on
ndust r i al and I nst i t ut i onal Pr oper t y
Descr i pt i on
Resi dent i al - Si ngl e Fami l y
Resi dent i al - Mul t i - Fami l y
Fi scal Year 2025- 2026 Maxi mum Speci al Tax Rat es - Tax Zone 1 Descr i pt i on Lot s
Resi dent i al - Si ngl e Fami l y
Ci t y of Ki ngsbur g
Communi t y Faci l i t i es Di st r i ct No. 2017- 01 ( Publ i c Ser vi ces) Fi scal Year 2025- 2026 Maxi mum Speci al Tax Rat es - Tax Zone 2 Communi t y Faci l i t i es Di st r i ct No. 2017- 01 ( Publ i c Ser vi ces) Age- Rest r i ct ed Resi dent i al Pr oper t y
Resi dent i al - Si ngl e Fami l y
Resi dent i al - Mul t i - Fami l y
Resi dent i al - Mul t i - Fami l y
Non- Resi dent i al Pr oper t y
FY 2025- 26 Budget ed Publ i c Ser vi ces
Aut hor i zed Ser vi ces ( Maxi mum Speci al Taxes)
Fi nal Levy Fi nal Speci al Tax Rat es