Agenda — Kingsburg City Council, June 17, 2026 (part 2 of 2)

CalPERS Unfunded Accrued Liability (UAL) Fund (70%)
◦ Fund will be used to help pay down existing pension
liability. Council can decide to use the fund to help
stabilize future budgets, provide additional payments
to lower long-term liability, or to invest in a 115 Trust.

Economic Stabilization Fund (15%)
◦ Fund will be used to help stabilize future budgets in the instance of lower than anticipated revenues (including
more volatile revenues: sales tax, transient occupancy, and building related fees). Use of the funds would only be with the approval of Council as part of budget
adoption.

Equipment Reserve Fund (15%)
◦ Fund to be used as a ‘drop account’ to help fund larger capital equipment items or to provided needed capital
during revenue shortfall years. This will help avoid the deferral of capital items which then requires significant ‘catch-up’ years.
*Anticipating a surplus from FY26 to be transferred in
FY27 (finalized with audit).
23 Insurance Costs
• Risk Management
- Each department pays fair share into a fund to pay for property insurance, worker’s compensation liability,
Employee Asst. Program, General Liability, Vehicle
insurance, etc. (helps protect any fund from paying
more than its fair share)
- FY26 Total Amount is $1,334,606; FY22 amount was
$742,457. Total is down slightly (5.8%) from FY26.

Higher amounts are a factor of total employees, overall compensation, and changes in the insurance market.
- We participate in a Local Government pool to minimize risk/costs.
- Workers Comp., General Liability, Property and Vehicle Ins. have seen rates increase. Highest amounts are in
WC and Gen. Liability.
24 Employer Contributions
Normal Cost
(% of Payroll)
25 • Normal Cost is percentage of salaries
• Designed to cover current employees cost of future retirement. • Unfunded Actuarial Liability (UAL)
• Market value of plan assets is less than the present value of accrued benefits (i.e. liability).

Total Contribution
UAL Amortization Payment
($ Amount)
◦ UAL cost distribution is based upon respective plans amounts and current employee salary allocations. - Use of UAL reserve funds helps prevent large swings from year to year in particular areas of the budget. - More appropriately disburses costs to lessen the impact on any one fund (i.e. General Fund taking on more than it should.)
26 2026/2027 PROPOSED Capital
Improvement Projects (not all Inclusive)
◦ EV Charging Stations (Downtown Locations)
◦ Park Amenities Updates (Swings, Fitness Court)
◦ Developer Impact Fee Nexus Study Update (State Mandated) ◦ Summer 2026 Street Projects (Various Locations)
◦ Gilroy/Mariposa/18th Ave. Roundabout (Design Work Only) ◦ Pool Heater Replacement (2 of 2)
◦ Patrol Car Replacements
◦ Well #10 TCP-123 Treatment
◦ Downtown Banner Replacement (Holiday Design)
◦ Measure E Renewal Election Costs
◦ SB1383 Procurement Requirement
◦ Senior Center Roof Repair
◦ City-Owned Backflow Replacements
◦ KFD Personal Protective Equipment Replacement
27 Financial Policies
 Budget includes Council approved financial, monetary and budget policies. - These policies are examined by credit rating agencies and our auditors to ensure we are following Generally Accepted Accounting Principles (GAAP) and Government Finance Officer’s Association (GFOA) best practices.
- Outlines financial procedures and investment policies - Outlines purchasing and expenditure/expense program
- Budget amendment policy
- Sets credit card policy for purchasing and reimbursements - Segregation of duties requirement
- Fund balance reserve policy
28 First Reading: Summary ◦ All-Funds Budget of $37,339,647. $6.1M for capital projects, including Well #10 treatment (~$3.25M).
◦ Figures are mostly final; however, any final Council/public input or comments can be incorporated for consideration for the Public Hearing set for June 17, 2026.
◦ An adopted Budget marks an end of the annual process of evaluating the City’s fiscal health, community priorities, infrastructure needs, and daily operations. ◦ The City is in healthy position thanks to prudent and conservative planning by the City Council. Reductions in revenue can quickly shift forecasting. ◦ Use of a portion of PERS UAL fund balance for intended purpose (help soften UAL impacts on departmental budgets year to year; negative CalPERS return in FY22.)
◦ Continues to address infrastructure and quality of life improvements needs for now and the future through careful capital improvement investments (27 projects totaling ~$6.1M)
29 QUESTIONS?

PUBLIC HEARING
SET FOR:

JUNE 17, 2026
30 CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith & 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 2026-2027
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 $119,142 for FY 2026/27, which is a $2,301 increase from the current fiscal year.

PUBLIC HEARING
A public hearing notice was published in the Business Journal on June 1, 2026.

RECOMMENDED ACTION BY CITY COUNCIL

1. Council to conduct a public hearing to receive public testimony in regard to the proposed Fiscal Year 2026/27 assessments and to, following the hearing, take action to adopt Resolution No. 2026-021 ordering the levy and collection of assessments within the City’s Landscaping and Lighting Assessments Districts.

POLICY ALTERNATIVE(S)
N/A

FINANCIAL INFORMATION

ATTACHED INFORMATION
1 Resolution 2026-021
2 Engineer’s Report from Willdan Financial Services
Meeting Date: 06/17/2026
Agenda Item: 12
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. Budgeted, Which Line? Varies

RESOLUTION NO. 2026-021

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 2026/27 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. 2026-012 initiated proceedings, and by its Resolution No. 2026-014 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, 2026 and ending June 30, 2027, 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. 2026-021, 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. 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, 2026 and ending June 30, 2027 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 2026/2027, 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 2026/2027, 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 2026/2027.

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, 2026 and ending June 30, 2027.

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 2026-021 was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 17th day of June 2026, 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 2026/2027
(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 17th day of June, 2026, by its Resolution No. 2026-021.

This document is certified, and is filed with you, pursuant to Section 22641 of the Streets and Highways Code.

Dated: June 17, 2026
______
Abigail Palsgaard, City Clerk
City of Kingsburg

City of Kingsburg
Assessment District No. 93-01

2026/2027 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: May 20, 2026
Public Hearing: June 17, 2026
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION ..................................................................................................................... 1 B. PROVISIONS OF THE 1972 ACT (IMPROVEMENTS AND SERVICES) ................................................. 2 C. COMPLIANCE WITH THE CALIFORNIA CONSTITUTION ..................................................................... 3 D. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES ............................................................ 3 E. BUDGET AND LEVY SUMMARY ..................................................................................................... 5 II. DESCRIPTION OF THE DISTRICT 6
A. GENERAL IMPROVEMENTS AND SERVICES WITHIN THE DISTRICT ................................................... 6 B. DISTRICT ZONES AND SPECIFIC AREAS OF IMPROVEMENT ............................................................ 6 III. CHANGES TO THE DISTRICT 9
A. ANNEXATIONS TO THE DISTRICT ................................................................................................. 9 B. DISTRICT RATE CHANGES .......................................................................................................... 9 IV. METHOD OF APPORTIONMENT 10
A. BACKGROUND .......................................................................................................................... 10 B. SPECIAL BENEFIT ..................................................................................................................... 10 C. GENERAL BENEFIT ................................................................................................................... 11 D. APPORTIONMENT ..................................................................................................................... 11 V. ZONE BUDGETS AND HISTORICAL RATES 13
A. DESCRIPTION OF BUDGET ITEMS .............................................................................................. 13 B. ZONE BUDGETS ....................................................................................................................... 15 C. ASSESSMENT RATE HISTORICAL INFORMATION ......................................................................... 16 APPENDIX A — DISTRICT BOUNDARY MAPS 17
APPENDIX B — 2026/2027 ASSESSMENT ROLL 18
2026/2027 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”) 2026/2027. 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 2026/2027 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 2026/2027.
2026/2027 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.
2026/2027 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 2026/2027 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 41
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: 696
2026/2027 City of Kingsburg Assessment District 93-01 Page 5 E. BUDGET AND LEVY SUMMARY
Table II shows a comparison of the FY 2025/2026 District Budgets and the proposed FY 2026/2027 District Budgets for each Zone.

TABLE II:

BUDGET AND LEVY SUMMARY
Fiscal Year 2026/2027
*Totals may not foot due to county’s even cent levy requirement.

BUDGET AND LEVY SUMMARY
Fiscal Year 2025/2026
*Totals may not foot due to county’s even cent levy requirement. 2026/2027 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.
2026/2027 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.
2026/2027 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.
2026/2027 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 2026/2027.

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.
2026/2027 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.

2026/2027 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 2026/2027 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

2026/2027 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 2026/2027, 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 2026/2027 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.
2026/2027 City of Kingsburg Assessment District 93-01 Page 15 B. ZONE BUDGETS
Table III is the budget of the District Zones for Fiscal Year 2026/2027:

TABLE III:

ZONE BUDGETS
FY 2026/2027
1) Totals may not foot due to rounding. 2) Zone Budget totals have been reduced by any General Benefit. 2026/2027 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 2026/2027 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
2026/27 $67.42 $80.60 $76.28 $79.20 $83.42 $145.34 $153.12 $153.12 $155.12 $188.60 $229.38 $80.20 $153.24 $39.22 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 $38.282024/25 $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 $37.282023/24 $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 $36.422022/23 $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 $29.382016/17 $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/A2014/15 $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 2026/2027 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.
2026/2027 City of Kingsburg Assessment District 93-01 Page 18 Appendix B — 2026/2027 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 2026/2027. 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.

Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge 393-370-11 2885 25TH AVE Annexation 11 $229.38 1.0 $229.38 393-370-12 2864 25TH AVE Annexation 11 229.38 1.0 229.38 393-370-13 2858 25TH AVE Annexation 11 229.38 1.0 229.38 393-370-14 2850 25TH AVE Annexation 11 229.38 1.0 229.38 393-370-15 2851 25TH AVE Annexation 11 229.38 1.0 229.38 393-370-16 2855 25TH AVE Annexation 11 229.38 1.0 229.38 393-370-17 2859 25TH AVE Annexation 11 229.38 1.0 229.38 393-370-18 2887 25TH AVE Annexation 11 229.38 1.0 229.38 393-370-19 2872 24TH CT Annexation 11 229.38 1.0 229.38 393-370-20 2866 24TH CT Annexation 11 229.38 1.0 229.38 393-370-21 2858 24TH CT Annexation 11 229.38 1.0 229.38 393-370-22 2850 24TH CT Annexation 11 229.38 1.0 229.38 393-370-23 2853 24TH CT Annexation 11 229.38 1.0 229.38 393-370-24 2857 24TH CT Annexation 11 229.38 1.0 229.38 393-370-25 2879 24TH CT Annexation 11 229.38 1.0 229.38 393-370-26 2875 24TH CT Annexation 11 229.38 1.0 229.38 393-370-27 2876 23RD CT Annexation 11 229.38 1.0 229.38 393-370-28 2868 23RD CT Annexation 11 229.38 1.0 229.38 393-370-29 2856 23RD CT Annexation 11 229.38 1.0 229.38 393-370-30 2852 23RD CT Annexation 11 229.38 1.0 229.38 393-370-31 2855 23RD CT Annexation 11 229.38 1.0 229.38 393-370-32 2859 23RD CT Annexation 11 229.38 1.0 229.38 393-370-33 2861 23RD CT Annexation 11 229.38 1.0 229.38 393-370-34 2877 23RD CT Annexation 11 229.38 1.0 229.38 393-370-35 2880 22ND CT Annexation 11 229.38 1.0 229.38 393-370-36 2874 22ND CT Annexation 11 229.38 1.0 229.38 393-370-37 2860 22ND CT Annexation 11 229.38 1.0 229.38 393-370-38 2858 22ND CT Annexation 11 229.38 1.0 229.38 393-370-39 2857 22ND CT Annexation 11 229.38 1.0 229.38 393-370-40 2865 22ND CT Annexation 11 229.38 1.0 229.38 393-370-41 2871 22ND CT Annexation 11 229.38 1.0 229.38 393-370-42 2883 22ND CT Annexation 11 229.38 1.0 229.38 393-380-01 2487 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-02 2461 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-03 2443 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-04 2439 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-05 2425 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-06 2401 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-07 2399 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-08 2379 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-09 2375 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-10 2367 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-11 2363 SOLIG ST Annexation 11 229.38 1.0 229.38 393-380-12 2360 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-13 2366 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-14 2378 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-15 2382 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-16 2398 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-17 2400 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-18 2424 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-19 2442 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-20 2448 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-21 2464 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-22 2490 AZALEA ST Annexation 11 229.38 1.0 229.38 393-380-23 2988 25TH AVE Annexation 11 229.38 1.0 229.38 393-380-24 2952 25TH AVE Annexation 11 229.38 1.0 229.38 393-380-25 2936 25TH AVE Annexation 11 229.38 1.0 229.38 393-380-26 2904 25TH AVE Annexation 11 229.38 1.0 229.38 393-390-01 2988 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-02 2976 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-03 2964 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-04 2950 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-05 2948 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-06 2934 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-07 2916 17TH AVE Annexation 10 188.60 1.0 188.60 City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 1 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
393-390-08 1750 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-09 1720 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-10 1688 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-11 1630 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-12 1592 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-13 1564 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-14 1528 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-15 1518 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-16 1486 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-17 1462 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-18 1458 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-19 1434 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-20 1426 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-21 1410 AZALEA ST Annexation 10 188.60 1.0 188.60 393-390-22 2996 14TH AVE Annexation 10 188.60 1.0 188.60 393-390-23 2970 14TH AVE Annexation 10 188.60 1.0 188.60 393-390-24 2968 14TH AVE Annexation 10 188.60 1.0 188.60 393-390-25 2946 14TH AVE Annexation 10 188.60 1.0 188.60 393-390-26 2934 14TH AVE Annexation 10 188.60 1.0 188.60 393-390-27 2918 14TH AVE Annexation 10 188.60 1.0 188.60 393-390-28 2913 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-29 2925 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-30 2957 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-31 2975 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-32 2979 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-35 1542 BELLFLOWER ST Annexation 10 188.60 1.0 188.60 393-390-36 1556 BELLFLOWER ST Annexation 10 188.60 1.0 188.60 393-390-39 2972 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-40 2960 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-41 2958 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-42 2936 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-43 2912 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-44 2911 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-45 2939 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-46 2949 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-47 2963 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-48 2967 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-49 2975 17TH AVE Annexation 10 188.60 1.0 188.60 393-390-50 2965 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-51 2959 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-52 2931 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-53 2915 16TH AVE Annexation 10 188.60 1.0 188.60 393-390-54 2914 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-55 2930 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-56 2952 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-57 2966 15TH AVE Annexation 10 188.60 1.0 188.60 393-390-61 1512 BELLFLOWER ST Annexation 10 188.60 1.0 188.60 393-390-62 1520 BELLFLOWER ST Annexation 10 188.60 1.0 188.60 393-390-64 1594 BELLFLOWER ST Annexation 10 188.60 1.0 188.60 393-390-65 1558 BELLFLOWER ST Annexation 10 188.60 1.0 188.60 394-021-49 2545 SIMPSON ST Annexation 12 80.21 17.4 1,395.60 394-021-50 NO SITUS AVAILABLE Annexation 12 80.21 13.5 1,082.78 394-021-57 NO SITUS AVAILABLE Annexation 12 80.21 7.02 563.04 394-042-05 NO SITUS AVAILABLE Annexation 9 155.13 12.48 1,936.06 394-042-06 NO SITUS AVAILABLE Annexation 9 155.13 7.32 1,135.56 394-042-07 2231 LUNGREN Annexation 9 155.13 5.52 856.32 394-042-08 NO SITUS AVAILABLE Annexation 9 155.13 11.46 1,777.82 394-043-14 2491 SIMPSON Annexation 12 80.21 76.32 6,121.42 394-080-45 2644 14TH AVE Annexation 14 39.22 1.0 39.22
394-080-46 2640 14TH AVE Annexation 14 39.22 1.0 39.22
394-080-47 2634 14TH AVE Annexation 14 39.22 1.0 39.22
394-080-48 2622 14TH AVE Annexation 14 39.22 1.0 39.22
394-080-49 2623 15TH AVE Annexation 14 39.22 1.0 39.22
394-080-50 2633 15TH AVE Annexation 14 39.22 1.0 39.22
394-080-51 2649 15TH AVE Annexation 14 39.22 1.0 39.22
394-080-52 1429 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-53 1455 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-54 1473 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-55 1497 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-56 1521 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-57 1555 HOWARD ST Annexation 14 39.22 1.0 39.22 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 2 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
394-080-58 1627 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-59 1631 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-60 1649 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-61 1653 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-62 1681 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-63 1711 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-64 1735 HOWARD ST Annexation 14 39.22 1.0 39.22 394-080-65 2727 18TH AVE Annexation 14 39.22 1.0 39.22
394-080-66 2705 18TH AVE Annexation 14 39.22 1.0 39.22
394-080-67 2647 18TH AVE Annexation 14 39.22 1.0 39.22
394-080-68 2625 18TH AVE Annexation 14 39.22 1.0 39.22
394-080-69 2624 17TH AVE Annexation 14 39.22 1.0 39.22
394-080-70 2632 17TH AVE Annexation 14 39.22 1.0 39.22
394-080-71 2627 17TH AVE Annexation 14 39.22 1.0 39.22
394-080-72 2613 17TH AVE Annexation 14 39.22 1.0 39.22
394-080-73 2610 16TH AVE Annexation 14 39.22 1.0 39.22
394-080-74 2622 16TH AVE Annexation 14 39.22 1.0 39.22
394-080-75 2615 16TH AVE Annexation 14 39.22 1.0 39.22
394-080-76 2609 16TH AVE Annexation 14 39.22 1.0 39.22
394-080-77 2620 15TH AVE Annexation 14 39.22 1.0 39.22
394-080-78 2638 15TH AVE Annexation 14 39.22 1.0 39.22
394-331-18 1000 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-19 1030 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-20 1060 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-21 1080 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-22 1100 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-23 1130 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-24 1150 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-25 1170 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-26 1190 KAMM AVE Goldcreek Estates 80.60 1.0 80.60 394-331-27 1191 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-28 1171 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-29 1151 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-30 1131 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-31 1101 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-32 1081 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-33 1061 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-34 1031 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-331-35 1001 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-01 1000 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-02 1030 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-03 1060 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-04 1080 SILVERBROOKE Goldcreek Estates 80.60 1.0 80.60 394-333-06 1090 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-07 1100 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-08 1120 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-09 1130 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-10 1150 SILVERBROOKE CIR Goldcreek Estates 80.60 1.0 80.60 394-333-11 2741 12TH AVE Goldcreek Estates 80.60 1.0 80.60 394-333-12 2731 12TH AVE Goldcreek Estates 80.60 1.0 80.60 394-333-13 2721 12TH AVE Goldcreek Estates 80.60 1.0 80.60 394-333-14 2701 12TH AVE Goldcreek Estates 80.60 1.0 80.60 394-390-03 169 W VENTURA Annexation 9 155.13 2.5752 399.48 394-390-06 NO SITUS AVAILABLE Annexation 9 155.13 4.6 713.60 394-390-07 2025 AVE B Annexation 9 155.13 4.5972 713.16 394-390-10 126 W VENTURA Annexation 9 155.13 8.04 1,247.26 394-390-11 2037 MORGAN DR Annexation 9 155.13 8.04 1,247.26 394-390-12 NO SITUS AVAILABLE Annexation 9 155.13 1.6776 260.24 394-390-13 NO SITUS AVAILABLE Annexation 9 155.12 1.6422 254.74 394-390-14 NO SITUS AVAILABLE Annexation 9 155.13 3.5808 555.50 394-390-15 NO SITUS AVAILABLE Annexation 9 155.13 3.5808 555.50 394-390-16 NO SITUS AVAILABLE Annexation 9 155.13 2.0364 315.90 394-390-17 NO SITUS AVAILABLE Annexation 9 155.13 1.6776 260.24 394-390-18 NO SITUS AVAILABLE Annexation 9 155.13 2.2194 344.30 394-390-19 NO SITUS AVAILABLE Annexation 9 155.13 2.6934 417.82 394-390-20 NO SITUS AVAILABLE Annexation 9 155.13 3.5238 546.64 394-390-21 183 W VENTURA Annexation 9 155.13 5.1504 798.98 394-390-30 NO SITUS AVAILABLE Annexation 9 155.13 3.18 493.32 394-390-31 2004 W BRATTON Annexation 9 155.13 5.94 921.48 394-390-32 2088 W VENTURA Annexation 9 155.13 7.02 1,089.02 394-400-01 NO SITUS AVAILABLE Annexation 9 155.13 4.5972 713.16 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 3 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
394-400-02 NO SITUS AVAILABLE Annexation 9 155.13 4.5972 713.16 394-400-03 NO SITUS AVAILABLE Annexation 9 155.13 4.5972 713.16 394-400-07 NO SITUS AVAILABLE Annexation 9 155.13 8.52 1,321.72 394-400-08 NO SITUS AVAILABLE Annexation 9 155.13 1.6776 260.24 394-400-09 NO SITUS AVAILABLE Annexation 9 155.12 1.6422 254.74 394-400-10 NO SITUS AVAILABLE Annexation 9 155.13 3.8388 595.52 394-400-11 NO SITUS AVAILABLE Annexation 9 155.13 3.6912 572.62 394-400-12 NO SITUS AVAILABLE Annexation 9 155.13 2.2038 341.88 394-400-13 NO SITUS AVAILABLE Annexation 9 155.13 2.8992 449.76 394-400-17 191 SIERRA ST Annexation 9 155.13 4.26 660.86 394-400-21 NO SITUS AVAILABLE Annexation 9 155.13 4.02 623.62 394-400-22 NO SITUS AVAILABLE Annexation 9 155.13 4.02 623.62 394-400-23 NO SITUS AVAILABLE Annexation 9 155.13 3.66 567.78 394-400-24 NO SITUS AVAILABLE Annexation 9 155.13 3.6 558.46 394-400-25 NO SITUS AVAILABLE Annexation 9 155.13 6.72 1,042.48 394-400-26 121 W SIERRA ST Annexation 9 155.13 10.02 1,554.42 394-400-28 NO SITUS AVAILABLE Annexation 9 155.13 7.98 1,237.96 394-400-29 NO SITUS AVAILABLE Annexation 9 155.13 13.26 2,057.06 394-411-01 2756 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-02 2716 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-03 2702 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-04 994 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-05 988 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-06 966 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-07 932 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-08 910 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-09 878 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-10 852 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-11 844 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-12 826 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-13 806 LINGONBERRY ST Annexation 13 153.24 1.0 153.24 394-411-14 2703 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-15 2725 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-16 2737 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-17 2751 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-18 2779 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-19 2793 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-20 801 SILVERBROOKE ST Annexation 13 153.24 1.0 153.24 394-411-21 825 SILVERBROOKE ST Annexation 13 153.24 1.0 153.24 394-411-22 847 SILVERBROOKE ST Annexation 13 153.24 1.0 153.24 394-411-23 859 SILVERBROOKE ST Annexation 13 153.24 1.0 153.24 394-411-24 905 SILVERBROOKE ST Annexation 13 153.24 1.0 153.24 394-411-25 NO SITUS AVAILABLE Annexation 13 153.24 1.0 153.24 394-411-26 969 SILVERBROOKE ST Annexation 13 153.24 1.0 153.24 394-411-27 NO SITUS AVAILABLE Annexation 13 153.24 1.0 153.24 394-411-28 993 SILVERBROOKE ST Annexation 13 153.24 1.0 153.24 394-411-29 2790 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-411-30 2782 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-01 2799 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-02 2773 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-03 2757 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-04 2705 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-05 2700 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-06 2736 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-07 2768 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-412-08 2792 SEVENTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-01 2795 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-02 2779 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-03 2747 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-04 2715 NINTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-05 2712 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-06 2748 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-07 2764 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 394-413-08 2788 EIGHTH AVE DR Annexation 13 153.24 1.0 153.24 395-211-01 1897 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-02 1877 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-03 1857 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-04 1837 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-05 1817 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-06 1795 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-07 1775 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 4 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
395-211-08 1755 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-09 1735 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-10 1715 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-11 1683 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-12 1663 MORGAN DR Pheasant Grove 1 67.42 1.0 67.42 395-211-13S 1688 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-14S 1708 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-15S 1726 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-16S 1736 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-17S 1756 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-18S 1788 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-19S 1806 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-20S 1826 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-21S 1846 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-22S 1886 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-23S 1877 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-24S 1867 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-25S 1847 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-26S 1827 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-27S 1807 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-28S 1787 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-29S 1747 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-30S 1727 AVE A Pheasant Grove 4 76.28 1.0 76.28 395-211-31S 1726 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-32S 1756 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-33S 1776 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-34S 1806 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-35S 1826 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-36S 1846 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-37S 1868 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-211-38S 1886 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-212-01 120 SIERRA ST Pheasant Grove 1 67.42 1.0 67.42 395-212-02 140 SIERRA ST Pheasant Grove 1 67.42 1.0 67.42 395-212-03 150 SIERRA ST Pheasant Grove 1 67.42 1.0 67.42 395-212-04 121 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-05 131 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-06 141 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-07 151 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-08 161 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-09 171 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-10 181 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-11 191 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-12 192 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-13 182 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-14 172 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-15 162 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-16 152 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-17 142 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-18 132 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-19 122 FOREST DR Pheasant Grove 1 67.42 1.0 67.42 395-212-20 121 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-21 131 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-22 141 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-23 151 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-24 161 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-25 171 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-26 181 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-27 191 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-28 192 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-29 182 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-30 172 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-31 162 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-32 152 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-33 142 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-34 132 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-212-35 122 MEADOW LN Pheasant Grove 1 67.42 1.0 67.42 395-213-01S 1887 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-02S 1867 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-03S 1845 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-04S 1825 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-05S 1807 AVE B Pheasant Grove 4 76.28 1.0 76.28 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 5 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
395-213-06S 1777 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-07S 1757 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-213-08S 1727 AVE B Pheasant Grove 4 76.28 1.0 76.28 395-214-01S 296 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-02S 276 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-03S 256 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-04S 236 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-05S 216 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-06S 196 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-07S 178 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-214-08S 158 W MEADOW LN Pheasant Grove 4 76.28 1.0 76.28 395-221-01 121 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-02 131 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-03 141 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-04 151 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-05 161 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-06 171 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-07 181 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-08 191 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-09 192 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-10 182 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-11 172 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-12 162 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-13 152 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-14 142 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-15 132 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-16 122 SUNSET ST Pheasant Grove 2 67.42 1.0 67.42 395-221-17 121 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-18 131 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-19 141 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-20 151 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-21 161 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-22 171 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-23 181 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-221-24 191 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-01 182 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-02 172 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-03 162 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-04 152 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-05 142 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-06 132 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-07 122 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-08 112 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-09 106 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-10 100 ORANGE ST Pheasant Grove 2 67.42 1.0 67.42 395-222-11S 1504 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-222-12S 1520 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-01 1515 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-02 1535 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-03 1555 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-04 1575 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-05 1595 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-06 1623 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-07 1643 MORGAN DR Pheasant Grove 2 67.42 1.0 67.42 395-223-08S 1668 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-09S 1650 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-10S 1630 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-11S 1612 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-12S 1596 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-13S 1578 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-223-14S 1560 AVE A Pheasant Grove 3 76.28 1.0 76.28 395-224-01S 271 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-02S 251 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-03S 233 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-04S 215 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-05S 197 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-06S 179 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-224-07S 159 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-01S 271 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-02S 251 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-03S 233 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 6 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
395-225-04S 215 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-05S 197 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-06S 179 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-07S 159 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-225-08S 158 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-09S 178 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-10S 196 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-11S 216 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-12S 236 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-13S 256 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-225-14S 276 W SUNSET ST Pheasant Grove 3 76.28 1.0 76.28 395-226-01S 158 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-02S 178 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-03S 196 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-04S 216 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-05S 236 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-06S 256 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-226-07S 276 W ORANGE ST Pheasant Grove 3 76.28 1.0 76.28 395-230-43S 572 W SIERRA AVE Sierra Ranch 1 83.42 1.0 83.42 395-230-44S 566 W SIERRA AVE Sierra Ranch 1 83.42 1.0 83.42 395-230-45S 567 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-46S 571 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-47S 1836 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-48S 1866 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-49S 1896 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-50S 1897 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-51S 1867 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-52S 1837 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-53S 643 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-54S 663 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-55S 683 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-56S 682 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-57S 662 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-58S 642 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-59S 622 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-60S 1726 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-61S 1756 AVE F Sierra Ranch 1 83.42 1.0 83.42
395-230-62S 1776 F Sierra Ranch 1 83.42 1.0 83.42
395-230-63S 572 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-64S 566 W FOREST ST Sierra Ranch 1 83.42 1.0 83.42 395-230-65S 567 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-66S 571 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-67S 623 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-68S 643 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-69S 663 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-70S 683 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-71S 682 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-72S 662 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-73S 642 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-74S 622 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-75S 602 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-76S 596 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-77S 580 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-230-78S 566 W MEADOW LN Sierra Ranch 1 83.42 1.0 83.42 395-240-23S 567 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-24S 581 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-25S 597 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-26S 603 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-27S 623 W SUNSET Sierra Ranch 1 83.42 1.0 83.42 395-240-28S 643 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-29S 663 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-30S 683 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-31S 682 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-32S 662 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-33S 642 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-34S 622 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-35S 602 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-36S 596 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-37S 580 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-38S 572 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 395-240-39S 566 W SUNSET ST Sierra Ranch 1 83.42 1.0 83.42 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 7 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
395-240-40S 563 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-41S 571 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-42S 583 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-43S 593 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-44S 601 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-45S 625 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-46S 641 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-47S 665 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-48S 681 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-49S 684 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-50S 668 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-51S 644 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-52S 626 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-53S 600 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-54S 594 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-55S 586 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-56S 574 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-57S 564 W ORANGE ST Sierra Ranch 2 153.12 1.0 153.12 395-240-58S 565 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-59S 577 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-60S 585 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-61S 591 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-62S 603 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-63S 627 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-64S 643 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-65S 661 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-240-66S 683 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-251-01S 101 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-02S 107 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-03S 117 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-04S 127 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-05S 137 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-06S 147 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-07S 157 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-08S 167 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-09S 177 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-10S 187 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-251-11S 197 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-252-01S 1221 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-02S 1241 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-03S 1251 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-04S 1301 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-05S 1331 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-06S 1351 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-252-07S 1371 MORGAN DR Country Estates 1 79.20 1.0 79.20 395-253-01S 198 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-02S 188 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-03S 178 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-04S 168 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-05S 158 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-06S 148 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-07S 138 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-08S 128 LINDQUIST ST Country Estates 1 79.20 1.0 79.20 395-253-09S 127 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-10S 137 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-11S 147 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-12S 157 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-13S 167 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-14S 177 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-15S 187 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-253-16S 197 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-01S 198 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-02S 188 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-03S 178 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-04S 168 Nevada St Country Estates 1 79.20 1.0 79.20 395-254-05S 158 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-06S 148 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-07S 138 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-254-08S 128 NEVADA ST Country Estates 1 79.20 1.0 79.20 395-270-01S 1161 MORGAN DR Country Estates 2 79.20 1.0 79.20 395-270-02S 1171 MORGAN DR Country Estates 2 79.20 1.0 79.20 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 8 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
395-270-03S 1181 MORGAN DR Country Estates 2 79.20 1.0 79.20 395-270-04S 1191 MORGAN DR Country Estates 2 79.20 1.0 79.20 395-270-05S 1201 MORGAN DR Country Estates 2 79.20 1.0 79.20 395-270-06S 1211 MORGAN DR Country Estates 2 79.20 1.0 79.20 395-270-07S 127 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-08S 137 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-09S 147 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-10S 157 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-11S 167 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-12S 177 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-13S 187 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-14S 197 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-15S 198 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-16S 188 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-17S 178 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-18S 168 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-19S 158 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-20S 148 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-25S 138 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-26S 128 MARIPOSA ST Country Estates 2 79.20 1.0 79.20 395-270-27S 1101 MORGAN DR Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-28S 1111 MORGAN DR Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-29S 1121 MORGAN DR Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-30S 1131 MORGAN DR Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-31S 1141 MORGAN DR Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-32S 1151 MORGAN DR Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-33S 125 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-34S 135 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-35S 145 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-36S 155 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-37S 165 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-38S 175 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-39S 185 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-40S 195 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-41S 194 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-42S 184 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-43S 174 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-44S 164 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-45S 154 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-46S 144 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-47S 134 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-48S 124 LAKE ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-49S 121 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-50S 131 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-51S 141 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-52S 151 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-53S 161 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-54S 171 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-55S 181 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-270-56S 191 KERN ST Kingsburg Country Est. 3 145.34 1.0 145.34 395-280-01S 684 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-02S 668 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-03S 646 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-04S 628 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-05S 606 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-06S 596 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-07S 586 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-08S 587 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-09S 595 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-10S 605 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-11S 623 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-12S 647 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-13S 661 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-14S 683 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-15S 684 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-16S 662 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-17S 648 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-18S 622 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-19S 608 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-20S 598 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-21S 588 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 9 of 10 Assessor's Parcel Number Situs Address Subdivision Subdivision Rate EDU Charge City of Kingsburg
Landscape Maintenance Assessment District No. 93-01
Fiscal Year 2026/2027 Preliminary Asssessment Roll
(Sorted by APN)
395-280-22S 576 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-23S 568 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-25S 353 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-26S 365 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-27S 377 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-28S 425 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-29S 437 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-30S 465 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-31S 533 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-32S 1510 AVE F Sierra Ranch 2 153.12 1.0 153.12 395-280-33S 1508 AVE F Sierra Ranch 2 153.12 1.0 153.12 395-280-34S 566 W LINDQUIST ST Sierra Ranch 2 153.12 1.0 153.12 395-280-35s 536 W NEVADA ST Sierra Ranch 2 153.12 1.0 153.12 395-280-36S 1217 DIANE AVE Sierra Ranch 6 153.12 1.5 229.68 395-280-37S 1203 DIANE AVE Sierra Ranch 6 153.12 1.5 229.68 395-280-38S 561 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-39S 573 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-40S 581 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-41S 599 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-42S 607 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-43S 629 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-44S 645 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-45S 667 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-280-46S 689 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-01S 686 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-02S 664 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-03S 642 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-04S 620 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-05S 592 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-06S 584 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-07S 578 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-08S 560 W MARIPOSA ST Sierra Ranch 6 153.12 1.0 153.12 395-290-09S 1181 DIANE AVE Sierra Ranch 6 153.12 1.5 229.68 395-290-10S 1179 DIANE AVE Sierra Ranch 6 153.12 1.5 229.68 395-290-11S 567 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-12S 575 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-13S 583 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-14S 597 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-15S 621 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-16S 649 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-17S 663 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-18S 685 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-19S 688 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-20S 668 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-21S 644 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-22S 626 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-23S 600 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-24S 594 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-25S 584 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-26S 576 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-27S 562 W LAKE ST Sierra Ranch 6 153.12 1.0 153.12 395-290-28S 1157 DIANE AVE Sierra Ranch 6 153.12 1.5 229.68 395-290-29S 1135 DIANE AVE Sierra Ranch 6 153.12 1.5 229.68 395-290-30S 1103 DIANE AVE Sierra Ranch 6 153.12 1.5 229.68 395-290-31S 563 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 395-290-32S 577 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 395-290-33S 585 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 395-290-34S 591 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 395-290-35S 609 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 395-290-36S NO SITUS AVAILABLE Sierra Ranch 6 153.12 1.0 153.12 395-290-37S 641 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 395-290-38S 667 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 395-290-39S 687 W KERN ST Sierra Ranch 6 153.12 1.0 153.12 Total: $119,142.20
Parcel Count: 696.00
AD No. 93-01 Fiscal Year 2026/2027 Preliminary Assessment Roll Page 10 of 10

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith and Council Members
REPORT FROM: Alma Colado, Finance Director REVIEWED BY: AJH AGENDA ITEM: Gann Limit Adoption for 2026-27 Fiscal Year-Budget ACTION REQUESTED: ___Ordinance _√_Resolution _√___Motion ______Receive/File

EXECUTIVE SUMMARY
Each year the City Council must approve a resolution to adopt 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. 2026-022 approving the Gann Limit calculation for 2026-27 Fiscal Year using the County Growth percentage.

POLICY ALTERNATIVE(S)
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 -0.08% and the County percentage is -0.03%. The larger percentage gives us a higher limit. For the figures below I have used the County Growth percentage.

SPENDING LIMIT CALCULATION FY 2026-2027
2026-27 Gann Limit based on budget figures $12,619,247
Appropriations subject to limitations $5,797,285
----------------
Under the limit for the 2026-27 fiscal year budget $6,821,962 Meeting Date: 06/17/2026
Agenda Item: 11

FINANCIAL INFORMATION

FINANCIAL SUMMARY
The financial impact that results from this action is that the appropriations subject to limitations is below the established Gann limit 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. 2026-022 Resolution for Adoption of 2026-27 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. 2026-022

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG,

CALIFORNIA ESTABLISHING THE APPROPRIATION LIMIT
FOR FISCAL YEAR 2026-2027
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 2026-2027 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

Page 2 of 2 ends

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 2026-022 was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the 17th day of June, 2026 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 Smith & City Council
REPORT FROM: Alexander Henderson, City Manager REVIEWED BY: AP AGENDA ITEM: Community Facilities District 2017-01 FY2026-27 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, staff anticipate that preventative roadwork will take place in the Summerlyn subdivision in the coming year. Public Works and Engineering staff are working to establish a scope of work, timeline and budget. This work is not currently programmed in the FY27 budget due to timing constraints. Staff will return with a proposed amendment when further information about the project is available.

RECOMMENDED ACTION BY CITY COUNCIL

1. The Kingsburg City Council, by motion, adopt Resolution No. 2026-023 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 2026-2027 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: 06/17/2026
Agenda Item: 12

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 2026-2027. The Rate and Method of Apportionment of the CFD has calculated those impacts as $864.33 per year for a single-family dwelling unit and $576.21 for a multi-family dwelling unit in Tax Zone 1 and $1,755.98 per year for a single-family dwelling unit and $1,053.58 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 twenty (320) units on 315 parcels assessed in Fiscal Year 2026-2027, with a total levy of $284,652.13.

It should be noted that 147 properties in Tulare County will also be assessed $1,755.98 for FY27. The levy of $258,129.06 will be collected by Tulare County and remitted to the City per the MOU between the City and Tulare County.

ATTACHMENTS:

1. Resolution No. 2026-023 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 2026-2027.

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 Assessment Summary
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? Yes

3. If Budgeted, Which Line? 760- CFD
RESOLUTION 2026-023

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 2026-2027 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 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”); 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 preliminary Special Tax Roll for Fiscal Year 2026-2027 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 2026-2027.

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
FY 2026-2027
Maximum Special Tax
1 Single Family Residential Property $864.33 per Dwelling Unit 2 Multi-Family Residential Property $576.21 per Dwelling Unit 3 Retail and Office Property
$0.30 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
FY 2026-2027
Maximum Special Tax
1 Single Family Residential Property $1,755.98 per Dwelling Unit 2 Multi-Family Residential Property $1,053.58 per Dwelling Unit Section 4. The Special Tax levy is authorized to be filed with the County of Fresno to meet its August 31, 2026 deadline for the Fiscal Year 2026-2027.

ATTACHMENT 1:

CFD No. 2017-1 FY 26-27 Special Tax Roll
******
I, Abigail Palsgaard, City Clerk of the City of Kingsburg, do hereby certify that the foregoing resolution 2026-023 was duly passed and adopted at a regular meeting of the Kingsburg City Council held on the ____ day of June 2026, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Abigail Palsgaard, City Clerk

APN APN
Formatted
Land Use
Code Units RMALand Use
Final
Levy
39442001 394-420-01 S01 1 Residential $864.33
39442002 394-420-02 S01 1 Residential $864.33
39442003 394-420-03 S01 1 Residential $864.33
39442004 394-420-04 S01 1 Residential $864.33
39442005 394-420-05 S01 1 Residential $864.33
39442006 394-420-06 S01 1 Residential $864.33
39442007 394-420-07 S01 1 Residential $864.33
39442008 394-420-08 S01 1 Residential $864.33
39442009 394-420-09 S01 1 Residential $864.33
39442010 394-420-10 S01 1 Residential $864.33
39442011 394-420-11 S01 1 Residential $864.33
39442012 394-420-12 S01 1 Residential $864.33
39442013 394-420-13 S01 1 Residential $864.33
39442014 394-420-14 S01 1 Residential $864.33
39442015 394-420-15 S01 1 Residential $864.33
39442016 394-420-16 S01 1 Residential $864.33
39442017 394-420-17 S01 1 Residential $864.33
39442018 394-420-18 S01 1 Residential $864.33
39442019 394-420-19 S01 1 Residential $864.33
39442063 394-420-63 S01 1 Residential $864.33
39442064 394-420-64 S01 1 Residential $864.33
39442022 394-420-22 S01 1 Residential $864.33
39442023 394-420-23 S01 1 Residential $864.33
39442024 394-420-24 S01 1 Residential $864.33
39442025 394-420-25 S01 1 Residential $864.33
39442070 394-420-70 S01 1 Residential $864.33
39442069 394-420-69 S01 1 Residential $864.33
39442028 394-420-28 S01 1 Residential $864.33
39442029 394-420-29 S01 1 Residential $864.33
39442031 394-420-31 S01 1 Residential $864.33
39442032 394-420-32 S01 1 Residential $864.33
39442033 394-420-33 S01 1 Residential $864.33
39442034 394-420-34 S01 1 Residential $864.33
39442035 394-420-35 S01 1 Residential $864.33
39442036 394-420-36 S01 1 Residential $864.33
39442037 394-420-37 S01 1 Residential $864.33
39442038 394-420-38 S01 1 Residential $864.33
39442039 394-420-39 S01 1 Residential $864.33
39442040 394-420-40 S01 1 Residential $864.33
39442041 394-420-41 S01 1 Residential $864.33
39442042 394-420-42 S01 1 Residential $864.33
39442043 394-420-43 S01 1 Residential $864.33
39442044 394-420-44 S01 1 Residential $864.33
39442045 394-420-45 S01 1 Residential $864.33
39442046 394-420-46 S01 1 Residential $864.33
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Special Tax Roll

APN APN
Formatted
Land Use
Code Units RMALand Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Special Tax Roll
39442047 394-420-47 S01 1 Residential $864.33
39442048 394-420-48 S01 1 Residential $864.33
39442049 394-420-49 S01 1 Residential $864.33
39442067 394-420-67 S01 1 Residential $864.33
39442066 394-420-66 S01 1 Residential $864.33
39442052 394-420-52 S01 1 Residential $864.33
39442053 394-420-53 S01 1 Residential $864.33
39442054 394-420-54 S01 1 Residential $864.33
39442055 394-420-55 S01 1 Residential $864.33
39442056 394-420-56 S01 1 Residential $864.33
39442057 394-420-57 S01 1 Residential $864.33
39442058 394-420-58 S01 1 Residential $864.33
39442059 394-420-59 S01 1 Residential $864.33
39442060 394-420-60 S01 1 Residential $864.33
39622001 396-220-01 S02 1 Residential $1,755.98
39622002 396-220-02 S02 1 Residential $1,755.98
39622003 396-220-03 S02 1 Residential $1,755.98
39622004 396-220-04 S02 1 Residential $1,755.98
39622005 396-220-05 S02 1 Residential $1,755.98
39622006 396-220-06 S02 1 Residential $1,755.98
39622007 396-220-07 S02 1 Residential $1,755.98
39622009 396-220-09 S02 1 Residential $1,755.98
39623002 396-230-02 S02 1 Residential $1,755.98
39623003 396-230-03 S02 1 Residential $1,755.98
39623004 396-230-04 S02 1 Residential $1,755.98
39623005 396-230-05 S02 1 Residential $1,755.98
39623006 396-230-06 S02 1 Residential $1,755.98
39623007 396-230-07 S02 1 Residential $1,755.98
39623008 396-230-08 S02 1 Residential $1,755.98
39623009 396-230-09 S02 1 Residential $1,755.98
39623010 396-230-10 S02 1 Residential $1,755.98
39340061 393-400-61 S01 1 Residential $864.33
39340020 393-400-20 S01 1 Residential $864.33
39340007 393-400-07 S01 1 Residential $864.33
39340008 393-400-08 S01 1 Residential $864.33
39340047 393-400-47 S01 1 Residential $864.33
39340021 393-400-21 S01 1 Residential $864.33
39340066 393-400-66 S01 1 Residential $864.33
39340022 393-400-22 S01 1 Residential $864.33
39340009 393-400-09 S01 1 Residential $864.33
39340046 393-400-46 S01 1 Residential $864.33
39340010 393-400-10 S01 1 Residential $864.33
39340058 393-400-58 S01 1 Residential $864.33
39340045 393-400-45 S01 1 Residential $864.33
39340011 393-400-11 S01 1 Residential $864.33

APN APN
Formatted
Land Use
Code Units RMALand Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Special Tax Roll
39340023 393-400-23 S01 1 Residential $864.33
39340024 393-400-24 S01 1 Residential $864.33
39340044 393-400-44 S01 1 Residential $864.33
39340043 393-400-43 S01 1 Residential $864.33
39340042 393-400-42 S01 1 Residential $864.33
39340056 393-400-56 S01 1 Residential $864.33
39340041 393-400-41 S01 1 Residential $864.33
39340012 393-400-12 S01 1 Residential $864.33
39340025 393-400-25 S01 1 Residential $864.33
39340026 393-400-26 S01 1 Residential $864.33
39340013 393-400-13 S01 1 Residential $864.33
39340027 393-400-27 S01 1 Residential $864.33
39340014 393-400-14 S01 1 Residential $864.33
39340028 393-400-28 S01 1 Residential $864.33
39340040 393-400-40 S01 1 Residential $864.33
39340015 393-400-15 S01 1 Residential $864.33
39340029 393-400-29 S01 1 Residential $864.33
39340055 393-400-55 S01 1 Residential $864.33
39340039 393-400-39 S01 1 Residential $864.33
39340054 393-400-54 S01 1 Residential $864.33
39340016 393-400-16 S01 1 Residential $864.33
39340030 393-400-30 S01 1 Residential $864.33
39340053 393-400-53 S01 1 Residential $864.33
39340038 393-400-38 S01 1 Residential $864.33
39340031 393-400-31 S01 1 Residential $864.33
39340017 393-400-17 S01 1 Residential $864.33
39340037 393-400-37 S01 1 Residential $864.33
39340052 393-400-52 S01 1 Residential $864.33
39340032 393-400-32 S01 1 Residential $864.33
39340036 393-400-36 S01 1 Residential $864.33
39340018 393-400-18 S01 1 Residential $864.33
39340051 393-400-51 S01 1 Residential $864.33
39340019 393-400-19 S01 1 Residential $864.33
39340033 393-400-33 S01 1 Residential $864.33
39340035 393-400-35 S01 1 Residential $864.33
39340050 393-400-50 S01 1 Residential $864.33
39340034 393-400-34 S01 1 Residential $864.33
39340049 393-400-49 S01 1 Residential $864.33
39340001 393-400-01 S01 1 Residential $864.33
39340002 393-400-02 S01 1 Residential $864.33
39340003 393-400-03 S01 1 Residential $864.33
39340004 393-400-04 S01 1 Residential $864.33
39340005 393-400-05 S01 1 Residential $864.33
39340006 393-400-06 S01 1 Residential $864.33
39340057 393-400-57 S01 1 Residential $864.33

APN APN
Formatted
Land Use
Code Units RMALand Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Special Tax Roll
39443003 394-430-03 S01 1 Residential $864.33
39443010 394-430-10 S01 1 Residential $864.33
39443011 394-430-11 S01 1 Residential $864.33
39443012 394-430-12 S01 1 Residential $864.33
39443013 394-430-13 S01 1 Residential $864.33
39443014 394-430-14 S01 1 Residential $864.33
39443016 394-430-16 S01 1 Residential $864.33
39443017 394-430-17 S01 1 Residential $864.33
39443018 394-430-18 S01 1 Residential $864.33
39443019 394-430-19 S01 1 Residential $864.33
39443020 394-430-20 S01 1 Residential $864.33
39443021 394-430-21 S01 1 Residential $864.33
39443022 394-430-22 S01 1 Residential $864.33
39443023 394-430-23 S01 1 Residential $864.33
39443024 394-430-24 S01 1 Residential $864.33
39443025 394-430-25 S01 1 Residential $864.33
39443026 394-430-26 S01 1 Residential $864.33
39443027 394-430-27 S01 1 Residential $864.33
39443028 394-430-28 S01 1 Residential $864.33
39443029 394-430-29 S01 1 Residential $864.33
39443030 394-430-30 S01 1 Residential $864.33
39443031 394-430-31 S01 1 Residential $864.33
39443033 394-430-33 S01 1 Residential $864.33
39443034 394-430-34 S01 1 Residential $864.33
39443035 394-430-35 S01 1 Residential $864.33
39443036 394-430-36 S01 1 Residential $864.33
39443037 394-430-37 S01 1 Residential $864.33
39443038 394-430-38 S01 1 Residential $864.33
39443039 394-430-39 S01 1 Residential $864.33
39443040 394-430-40 S01 1 Residential $864.33
39443041 394-430-41 S01 1 Residential $864.33
39443042 394-430-42 S01 1 Residential $864.33
39443043 394-430-43 S01 1 Residential $864.33
39443044 394-430-44 S01 1 Residential $864.33
39443045 394-430-45 S01 1 Residential $864.33
39443046 394-430-46 S01 1 Residential $864.33
39443047 394-430-47 S01 1 Residential $864.33
39443048 394-430-48 S01 1 Residential $864.33
39443049 394-430-49 S01 1 Residential $864.33
39443050 394-430-50 S01 1 Residential $864.33
39443051 394-430-51 S01 1 Residential $864.33
39443056 394-430-56 S01 1 Residential $864.33
39443057 394-430-57 S01 1 Residential $864.33
39341001 393-410-01 S01 1 Residential $864.33
39341002 393-410-02 S01 1 Residential $864.33

APN APN
Formatted
Land Use
Code Units RMALand Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Special Tax Roll
39341003 393-410-03 S01 1 Residential $864.33
39341004 393-410-04 S01 1 Residential $864.33
39341005 393-410-05 S01 1 Residential $864.33
39341006 393-410-06 S01 1 Residential $864.33
39341007 393-410-07 S01 1 Residential $864.33
39341008 393-410-08 S01 1 Residential $864.33
39341009 393-410-09 S01 1 Residential $864.33
39341010 393-410-10 S01 1 Residential $864.33
39341011 393-410-11 S01 1 Residential $864.33
39341013 393-410-13 S01 1 Residential $864.33
39341015 393-410-15 S01 1 Residential $864.33
39341017 393-410-17 S01 1 Residential $864.33
39341023 393-410-23 S01 1 Residential $864.33
39341024 393-410-24 S01 1 Residential $864.33
39341029 393-410-29 S01 1 Residential $864.33
39341039 393-410-39 S01 1 Residential $864.33
39341041 393-410-41 S01 1 Residential $864.33
39341042 393-410-42 S01 1 Residential $864.33
39341045 393-410-45 S01 1 Residential $864.33
39341049 393-410-49 S01 1 Residential $864.33
39341050 393-410-50 S01 1 Residential $864.33
39341055 393-410-55 S01 1 Residential $864.33
39341062 393-410-62 S01 1 Residential $864.33
39341067 393-410-67 S01 1 Residential $864.33
39443001 394-430-01 S01 1 Residential $864.33
39443002 394-430-02 S01 1 Residential $864.33
39443004 394-430-04 S01 1 Residential $864.33
39443005 394-430-05 S01 1 Residential $864.33
39443006 394-430-06 S01 1 Residential $864.33
39443007 394-430-07 S01 1 Residential $864.33
39443008 394-430-08 S01 1 Residential $864.33
39443009 394-430-09 S01 1 Residential $864.33
39443015 394-430-15 S01 1 Residential $864.33
39443052 394-430-52 S01 1 Residential $864.33
39443053 394-430-53 S01 1 Residential $864.33
39443054 394-430-54 S01 1 Residential $864.33
39443055 394-430-55 S01 1 Residential $864.33
39443058 394-430-58 S01 1 Residential $864.33
39443059 394-430-59 S01 1 Residential $864.33
39443060 394-430-60 S01 1 Residential $864.33
39443061 394-430-61 S01 1 Residential $864.33
39443062 394-430-62 S01 1 Residential $864.33
39443063 394-430-63 S01 1 Residential $864.33
39443064 394-430-64 S01 1 Residential $864.33
39341048 393-410-48 S01 1 Residential $864.33

APN APN
Formatted
Land Use
Code Units RMALand Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Special Tax Roll
39342005 393-420-05 S01 1 Residential $864.33
39341028 393-410-28 S01 1 Residential $864.33
39341046 393-410-46 S01 1 Residential $864.33
39342003 393-420-03 S01 1 Residential $864.33
39341016 393-410-16 S01 1 Residential $864.33
39341030 393-410-30 S01 1 Residential $864.33
39341044 393-410-44 S01 1 Residential $864.33
39341047 393-410-47 S01 1 Residential $864.33
39341012 393-410-12 S01 1 Residential $864.33
39341031 393-410-31 S01 1 Residential $864.33
39341043 393-410-43 S01 1 Residential $864.33
39341061 393-410-61 S01 1 Residential $864.33
39341014 393-410-14 S01 1 Residential $864.33
39341068 393-410-68 S01 1 Residential $864.33
39341038 393-410-38 S01 1 Residential $864.33
39341069 393-410-69 S01 1 Residential $864.33
39341040 393-410-40 S01 1 Residential $864.33
39341018 393-410-18 S01 1 Residential $864.33
39342002 393-420-02 S01 1 Residential $864.33
39341022 393-410-22 S01 1 Residential $864.33
39341035 393-410-35 S01 1 Residential $864.33
39341026 393-410-26 S01 1 Residential $864.33
39342004 393-420-04 S01 1 Residential $864.33
39342001 393-420-01 S01 1 Residential $864.33
39341032 393-410-32 S01 1 Residential $864.33
39341037 393-410-37 S01 1 Residential $864.33
39341021 393-410-21 S01 1 Residential $864.33
39341034 393-410-34 S01 1 Residential $864.33
39341033 393-410-33 S01 1 Residential $864.33
39341027 393-410-27 S01 1 Residential $864.33
39341025 393-410-25 S01 1 Residential $864.33
39341020 393-410-20 S01 1 Residential $864.33
39341019 393-410-19 S01 1 Residential $864.33
39341036 393-410-36 S01 1 Residential $864.33
39342008 393-420-08 S01 1 Residential $864.33
39342031 393-420-31 S01 1 Residential $864.33
39342030 393-420-30 S01 1 Residential $864.33
39342038 393-420-38 S01 1 Residential $864.33
39342037 393-420-37 S01 1 Residential $864.33
39342033 393-420-33 S01 1 Residential $864.33
39342007 393-420-07 S01 1 Residential $864.33
39342022 393-420-22 S01 1 Residential $864.33
39342051 393-420-51 S01 1 Residential $864.33
39342032 393-420-32 S01 1 Residential $864.33
39342046 393-420-46 S01 1 Residential $864.33

APN APN
Formatted
Land Use
Code Units RMALand Use
Final
Levy
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Special Tax Roll
39342044 393-420-44 S01 1 Residential $864.33
39342029 393-420-29 S01 1 Residential $864.33
39342039 393-420-39 S01 1 Residential $864.33
39342059 393-420-59 S01 1 Residential $864.33
39342050 393-420-50 S01 1 Residential $864.33
39342028 393-420-28 S01 1 Residential $864.33
39342017 393-420-17 S01 1 Residential $864.33
39342021 393-420-21 S01 1 Residential $864.33
39342056 393-420-56 S01 1 Residential $864.33
39342023 393-420-23 S01 1 Residential $864.33
39342024 393-420-24 S01 1 Residential $864.33
39342025 393-420-25 S01 1 Residential $864.33
39342026 393-420-26 S01 1 Residential $864.33
39342020 393-420-20 S01 1 Residential $864.33
39342060 393-420-60 S01 1 Residential $864.33
39342057 393-420-57 S01 1 Residential $864.33
39342012 393-420-12 S01 1 Residential $864.33
39342054 393-420-54 S01 1 Residential $864.33
39342058 393-420-58 S01 1 Residential $864.33
39342061 393-420-61 S01 1 Residential $864.33
39342052 393-420-52 S01 1 Residential $864.33
39342053 393-420-53 S01 1 Residential $864.33
39342062 393-420-62 S01 1 Residential $864.33
39342045 393-420-45 S01 1 Residential $864.33
39342013 393-420-13 S01 1 Residential $864.33
39342048 393-420-48 S01 1 Residential $864.33
39342055 393-420-55 S01 1 Residential $864.33
39342027 393-420-27 S01 1 Residential $864.33
39342041 393-420-41 S01 1 Residential $864.33
39342042 393-420-42 S01 1 Residential $864.33
39342016 393-420-16 S01 1 Residential $864.33
39342009 393-420-09 S01 1 Residential $864.33
39342047 393-420-47 S01 1 Residential $864.33
39342043 393-420-43 S01 1 Residential $864.33
39342049 393-420-49 S01 1 Residential $864.33
39342040 393-420-40 S01 1 Residential $864.33
39342035 393-420-35 S01 1 Residential $864.33
39342019 393-420-19 S01 1 Residential $864.33
39342010 393-420-10 S01 1 Residential $864.33
39342018 393-420-18 S01 1 Residential $864.33
39342011 393-420-11 S01 1 Residential $864.33
39342034 393-420-34 S01 1 Residential $864.33
39342014 393-420-14 S01 1 Residential $864.33
39312137 393-121-37 S01 7 Residential $6,050.31
NA NA NA NA NA $291,743.95

DTA has been retained by the City of Kingsburg (the “City”) as the administrative consultant for Community Facilities District (“CFD”) No. 2017-01 (Public Services District) and is sending you this letter in that capacity. You are receiving this letter because you have been identified as an authorized representative for the City (“Authorized Representative”) and DTA requires confirmation from you to levy special taxes for fiscal year (“FY”) 2026-27. The following tables identify the FY 2026-27 maximum CFD special taxes applicable for CFD No. 2017-01:

Table 1: CFD No. 2017-01 (Public Services District) Tax Zone 1 Land Use
Class
Description
FY 2026-2027
Maximum Special Tax
1 Single-Family Residential Property $864.33 per Dwelling Unit 2 Multi-Family Residential Property $576.21 per Dwelling Unit 3 Retail and Office Property $0.30 per Sq. Ft. of Non-Residential Floor Area
4 Industrial and Institutional Property $0.09 per Sq. Ft. of Non-Residential Floor Area
Table 2: CFD No. 2017-01 (Public Services District) Tax Zone 2 (Anderson Village) Land Use
Class
Description
FY 2026-2027
Maximum Special Tax
1 Single-Family Residential Property $1,755.98 per Dwelling Unit 2 Multi-Family Residential Property $1,053.58 per Dwelling Unit It is important that DTA receive confirmation that the City intends to levy special taxes for the upcoming fiscal year. Please return a copy of this letter of this letter to DTA with Table 3 on the following page completed and signed.
2 City of Kingsburg June 12, 2026
CFD No. 2017-01 (Public Services District) FY 2025-26 Intent to Levy Table 3: Signature of Authorized Representative
District Name
Intend to Levy Special
Taxes for FY 2026-27
Total Required Special Tax
FY 2026-27 (Estimated)
City of Kingsburg
CFD No. 2017-01
(Public Services District)
[YES] [NO] $291,743.95
Authorized Representative’s Signature: Date:

Authorized Representative’s Full Name:

Please do not hesitate to contact me at (800) 969-4DTA if you have any questions.

Sincerely,
Kuda Wekwete
Managing Director
DTA
[email protected]

Land FY 2026-27
Use Maximum
Class Special Tax
1 $864.33 303
2 $576.21 0
3 $0.30 0
4 $0.09 0
Land FY 2026-27
Use Maximum
Class Special Tax
1 $1,755.98 17
2 $1,053.58 0
Land FY 2026-27
Use Maximum
Class Special Tax
1 $1,755.98 147
2 $1,053.59 0
3 $877.99 0
4 $7,049.50 0
Land FY 2026-27
Use Maximum
Class Special Tax
1 $7,049.50 1.93
$536,281
Kingsburg CFD No. 2017-01 Zone 1 $255,529
Kingsburg CFD No. 2017-01 Zone 2 $29,126
Tulare CFD No. 2019-01 Zone 1 $248,789
Tulare CFD No. 2019-01 Zone 2 $2,837
Administrative Expense Obligations $16,536
Kingsburg CFD No. 2017-01 (Zone 1 & Zone 2) $7,089
Tulare CFD No. 2019-01 (Zone 1 & Zone 2) $9,447
Total Levy Requirement $552,817
$552,817
Kingsburg CFD No. 2017-01 Zone 1 $864.33 per SFR $261,892 Kingsburg CFD No. 2017-01 Zone 2 $1,755.98 per SFR $29,852 Tulare CFD No. 2019-01 Zone 1 $1,755.98 per SFR $258,129 Tulare CFD No. 2019-01 Zone 2 $1,525.35 per Acre $2,944 Kingsburg CFD No. 2017-01 Zone 1 $864.33 per SFR
Kingsburg CFD No. 2017-01 Zone 2 $1,755.98 per SFR
Tulare CFD No. 2019-01 Zone 1 $1,755.98 per SFR
Tulare CFD No. 2019-01 Zone 2 $1,525.35 per SFR
Non-Residential Property
FY 2026-27 Budgeted Public Services
Authorized Services (Maximum Special Taxes)
Final Levy Final Special Tax Rates
County of Tulare
Community Facilities District No. 2019-01 (Public Services) Fiscal Year 2026-2027 Maximum Special Tax Rates - Tax Zone 2 Acres Description
Non-Residential Property
City of Kingsburg
Community Facilities District No. 2017-01 (Public Services) Fiscal Year 2026-2027 Maximum Special Tax Rates - Tax Zone 2 Community Facilities District No. 2017-01 (Public Services) Age-Restricted Residential Property
Residential - Single Family
Residential - Multi-Family
Residential - Multi-Family
City of Kingsburg
Lots
Lots
County of Tulare
Community Facilities District No. 2019-01 (Public Services) Fiscal Year 2026-2027 Maximum Special Tax Rates - Tax Zone 1 Retail and Office Property
Description
Industrial and Institutional Property
Description
Residential - Single Family
Residential - Multi-Family
Fiscal Year 2026-2027 Maximum Special Tax Rates - Tax Zone 1 Description Lots
Residential - Single Family
Authorized Services ($251,626.03)
Administrative Expense Obligations ($9,447.00)
Annual District Administration ($9,000.00)
County Enrollment Charge ($447.00)
Fiscal Year 2026-2027 Levy Requirement $261,073.03
Fiscal Year 2026-2027 Actual Levy $261,072.96
Number of Parcels Assessed for Fiscal Year 2026-2027 149 County of Tulare
Community Facilities District No. 2019-01 (Public Services) Fiscal Year 2026-2027 Special Tax Requirement
2011 2013
Land FY 2026-2027
Use Maximum
Class Special Tax
1 $1,755.98
2 $1,053.59
3 $877.99
4 $7,049.50
2010
Land Units / Maximum FY 2026-2027 Percent
Use Acres as FY 2026-2027 Special Tax Levy of
Class of 5/1/2025 Special Taxes Tax Levy Tax Levy $2 Maximum 1 147 $258,129.10 $258,129.10 $258,129.10 100.00%
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 $258,129.10 $258,129.10 $258,129.10 NA
Land FY 2026-2027
Use Maximum
Class Special Tax
1 $1,525.35
Land Acre Maximum FY 2026-2027 Percent
Use as FY 2026-2027 Special Tax Levy of
Class of 5/1/2024 Special Taxes Tax Levy Tax Levy Maximum 1 1.93 $2,943.93 $2,943.93 $2,943.93 100.00%
TOTAL NA $2,943.93 $2,943.93 $2,943.93 NA
Non-Residential Property
Description
Non-Residential Property
Fiscal Year 2026-2027 Special Tax Levy - Tax Zone 2
Rate and Method of
Apportionment
Fiscal Year 2026-2027 Maximum Special Tax Rates - Tax Zone 2 Fiscal Year 2026-2027 Special Tax Levy - Tax Zone 1
Rate and Method of
Apportionment
Multi-Family Residential Property
Age-Restricted Residential Property
County of Tulare
Community Facilities District No. 2019-01 (Public Services) Fiscal Year 2026-2027 Maximum Special Tax Rates - Tax Zone 1 Description
Single Family Residential Property

CITY COUNCIL MEETING STAFF REPORT
REPORT TO: Mayor Smith & City Council
REPORT FROM: Alexander J. Henderson, ICMA-CM REVIEWED BY: MJN AGENDA ITEM: APN: 39610216; 1600 Draper St.

Purchase and Sale Agreement and Escrow Instructions
Resolution 2026 -
ACTION REQUESTED: ___Ordinance ___Resolution __ Motion ___Receive/File

EXECUTIVE SUMMARY
Kingsburg’s City Hall building is comprised of three separate spaces. This includes the main building, originally built as a bank in 1913. This space currently has finance/utilities staff, City Clerk and City Manager’s office. The adjacent space, which is our Community Development Dept., also includes administration, finance and support staff. And finally, the building that has Council Chamber, conference room and storage. The city owns the former bank building; the other two buildings are leased.

Currently, the buildings are fully occupied with limited options for adding staff. During the city’s most recent Strategic Planning session, council discussed the need to examine long-term options. This coincided with the city entering into a development agreement with a landowner for the exchange of 3 acres for future city use.

As part of the effort to see this to fruition, the City was successful in securing federal community project funding for a City Hall/EOC Project through the Ag-FDA bill sponsored by Congressman Jim Costa in the amount of $1,000,000.

Design/Planning Efforts
In mid-2024, the Council authorized staff to advertise for a request for proposal for a consultant to complete a City Hall Needs Assessment including an existing building conditions report, an analysis of existing operations, staff survey, 20-year population projections, and identified needs. In early 2025, the city hired local architecture, engineering, interior design and project management firm, Integrated Designs by Soman to complete an Assessment and Conceptual Design for a new City Hall/Emergency Operations Center. The potential City Hall/Emergency Operations Center project would consist of a new City Council Chamber, office space and work areas for staff, restrooms, conference rooms, and spaces to support the facility. Phase one of the project includes site plans, floor plans, elevations, renderings, and conceptual cost estimates for a newly constructed facility to be located on the city-owned 3 acre parcel located just north of the Kingsburg Business Park. We have included a draft of the conceptual design as an attachment for review (Attachment #4).

In conjunction with the design aspect of the new City Hall project, Kingsburg staff has met with staff from the California Infrastructure and Economic Development Bank (“IBANK”) to discuss financing for the project through the Infrastructure State Revolving Fund (ISRF) Program. The Financing would provide funds necessary to complete the City Hall/EOC Project, including but not limited to design, engineering, architecture, construction, landscaping, permitting, construction management, project administration, and general project development activities. Total estimated costs at this stage of design are approximately $11.2 million. This does not include any solar energy facilities and is assuming a full buildout of the parking lot and some of the surrounding site. During the Finance Committee’s regular meeting on January 26, 2026, direction was given to continue staff efforts to explore financing options available for future Council consideration. Staff submitted Meeting Date: 06/17/2026
Agenda Item: 13
information requested by IBANK in April 2026 for review.

Existing Building Option
Concurrently, staff engaged in informal discussions with a local property owner about the potential availability of an existing commercial building. As a result of these discussions, a tentative agreement for the purchase by the City of the building located at 1600 Draper St., known colloquially as the “Van Beurden Building,” which has housed Van Beurden Insurance Services and several other co-located companies since it was constructed in 1991. The property is .69 acres and includes an existing commercial building of 19,088 sq. ft., private parking including approximately 48 spaces (including EV and ADA) with access from Washington St. and owned solar system.

For consideration this evening is a proposed Purchase and Sale Agreement and Escrow Instructions that provides for the purchase of the land, building and other improvements by the City with the intent of relocating the current City Hall, Community Development and Council Chambers to the building located at 1600 Draper St. The substantive provisions of the agreement include:

1. Purchase price of $4,500,000
- $1,500,000 down payment
- Seller financing for the remaining $3,000,000 pursuant to a Secured Promissory Note with interest at 5%
- City retains the right to pay off the outstanding balance of the Promissory Note at any point (should the City find more competitive financing)

2. Purchase price includes existing furniture

3. a 60 day Feasibility period and closing 15 days thereafter - City to complete a Phase 1 Environmental Study and Property Condition Assessment during the Feasibility period.

4. City will engage space consultants to examine the building and provide recommendations for tenant improvements that will need to be made. These improvements will be redesigned as necessary to accommodate the public for regular business, as well as incorporate a council chamber.

Through a deliberate and strategic process, the City identified an opportunity to purchase an existing commercial building that offers ample room for current operations and future expansion at a fraction of the cost of new construction. Equally important, this opportunity allows the City Hall to remain on Draper Street, preserving its longstanding presence in the heart of the community for generations to come. By partnering with the current property owner during the transition and securing a facility that can grow alongside the community, the City is making a prudent investment that balances financial stewardship, operational efficiency, and long-term service to Kingsburg residents.

As such, staff is recommending the Council approve Resolution 2026-024 approving the Purchase and Sale Agreement and Escrow Instructions for the purchase and sale of that certain real property commonly known as 1600 draper street Kingsburg, California (APN: 396-102-16) and authorize the City Manager to execute the Purchase and Sale Agreement, the Secured Promissory Note and Deed of Trust securing the Promissory Note and any other documents required to consummate the purchase and sale transaction.

RECOMMENDED ACTION BY CITY COUNCIL

1. Staff recommends that the Council adopt Resolution 2026-024 approving the Purchase and Sale Agreement and Escrow Instructions for the purchase and sale of that certain real property commonly known as 1600 Draper Street Kingsburg, California (APN: 396-102-16) and authorize the City Manager to execute the Purchase and Sale Agreement, the Secured Promissory Note and Deed of Trust securing the Promissory Note and any other documents required to consummate the purchase and sale transaction.

POLICY ALTERNATIVE(S)

1. The Council could choose to not approve Resolution 2026-024 and provide guidance.

REASON FOR RECOMMENDATION/KEY METRIC

1. Preserve the Kingsburg Experience

2. Community Engagement

3. Support Businesses

4. Community Safety

5. Financial Stability

FINANCIAL INFORMATION
The financial impacts of the proposed purchase include both an initial payment as well as monthly principal and interest payments made to the seller, pursuant to the terms of the Promissory Note.

Should the transaction close, the initial payment of $1,500,000 will be made from eligible developer impact fees. These fees are paid via eligible development (both residential and commercial) and are collected for these purposes and supported via a previously approved developer impact fee nexus study.

Regular principal and interest payments on the remaining $3,000,000 (at 5% interest) are estimated to be $237,548 annually. Staff is proposing to make these payments via a combination of the reallocation of existing programs, including use of Redevelopment Property Tax Trust Fund, funds that are currently designated to the city’s Forgivable Loan program. For FY26, revenue received was $161,000. The fund is anticipated to have a fund balance of $320,090 at the close of FY26. The city also pays $36,000 annually in lease payments for the current council chambers and Community Development space. The remaining fund balance for FY27 is anticipated to be offset via lease arrangements with the Van Beurden Insurance Agency. For future years, staff anticipates utilizing the funds mentioned above, with the final difference achieved through the regular budget prioritization process.

BACKGROUND INFORMATION
City Hall/EOC Planning
Over the past several years, the City has evaluated a variety of options to address our long-term facility needs, including renovations to existing facilities, the potential construction of a new City Hall, and the acquisition of existing commercial properties.

ATTACHMENTS

1. PowerPoint Presentation

2. Resolution 2026-024

3. Purchase and Sale Agreement and Escrow Instructions

4. New Construction Site Plan & Cost Estimate
FISCAL IMPACT:

1. Is There A Fiscal Impact? Yes

2. Is it Currently Budgeted? No – Proposed For FY27

3. If Budgeted, Which Line? 210 – Developer Impact Fees Purchase and Sale
Agreement;
1600 Draper St.

Consideration of Purchase for the Purpose of Relocating City Hall/Emergency Operations Center
June 17, 2026
Current City Hall
• Main Building: Built in 1913 (Bank); City owned
• Two Leased Spaces (3,400 sq. ft.)
- Community Development Dept.
- Council Chambers
• Fully occupied/limited to no space for future growth
• Council identified a need to explore options for
future generations during the most recent Strategic
Planning endeavor.

New Construction
Option
• Council entered into a development agreement on 3
acres north of the Business Park (2022).
• Secured a $1,000,000 Federal Community Projects
Grant through Congressman Jim Costa.
• In 2024, solicited RFPs to complete a City Hall
Needs Assessment.
• In 2025, hired local architecture, engineering,
interior design and project management firm,
Integrated Design by Soman to complete an
assessment and conceptual design.

Future Option –
New Construction
• Estimated Price of $11.2 million
• 20–26-month timeline (design, construction documents, approvals, Bid and award, construction)
• Finance Committee Update in January 2026; staff
continued to work on financing options (IBANK).

Existing Building
• Concurrently, staff re-engaged in informal discussions with a local property owner about the availability of an existing commercial building. This followed previous discussion that took place in 2024 as the City explored options.
• Secured a $1,000,000 Federal Community Projects Grant through Congressman Jim Costa. • Subsequently, the parties have come to a tentative agreement to purchase the building located at 1600 Draper St., known colloquially as the “Van Beurden Building.” Existing Building
• 1600 Draper St. • 19,088 sq. ft. • .69-acre lot size • Constructed in 1991• Private Parking Lot; 48 spaces (including EV and ADA) accessible off Washington
St.
• Commercial Offices (last remodeled in
2020)
• Owned Solar
Purchase Agreement
Details

1. Purchase price of $4,500,000
 $1,500,000 down payment
 Seller financing for the remaining $3,000,000 pursuant to a Secured Promissory Note with interest at 5%
 City retains the right to pay off the outstanding balance of the Promissory Note at any point (should the City find more competitive financing)

2. Purchase price includes existing furniture

3. 60-day Feasibility period and closing 15 days thereafter  City to complete a Phase 1 Environmental Study and Property Condition Assessment during the Feasibility period.

4. City will engage space consultants to examine the building and provide recommendations for tenant improvements that will need to be made. These improvements will be
redesigned as necessary to accommodate the public for
regular business, as well as incorporate a council chamber.

5. City and Van Beurden Insurance will negotiate terms of a lease agreement wherein the City agrees to lease space in the building to Van Beurden Insurance for a term and at a rental amount as set forth in the Lease Agreement.
(Leaseback)
Financing
Purchase price of $4,500,000
- Includes $1,500,000 down payment
- Seller has agreed to carry the remaining $3,000,000 note at 5% interest (more cost beneficial option for the City when compared to the borrowing market). - City retains the right to pay off the outstanding balance at any point without penalty (should they find a more competitive interest rate)
• Should the transaction close, the down payment of $1,500,000 will be made from eligible developer impact fees. These fees are paid via eligible development (both residential and commercial) and are collected for these purposes and supported via a previously approved developer impact fee nexus study.
• Regular principal and interest payments on the remaining $3,000,000 (at 5% interest) are $19,798.67 per month ($237,548 annually). Staff is proposing to make these payments via a combination of the reallocation of existing programs, including use of Redevelopment Property Tax Trust Fund. For FY26, revenue received was $161,000. The fund is anticipated to have a fund balance of $320,090 at the end of FY26. • The city also pays ~$36,000 annually in lease payments for the current council chambers and Community Development space. The remaining fund balance for FY27 is anticipated to be offset via lease arrangements with the seller.
• For future years, staff anticipate utilizing the funds mentioned above, with the final difference achieved through the regular budget prioritization process.

Benefits of Proposed Building
Purchase vs. New Construction

1. Purchase price, including tenant improvements, will be approximately 60% of new construction costs. Fiscal stewardship through adaptive reuse of an existing business.

2. Can still utilize $1M Federal Project Grant

3. City Hall remains on Draper St. for future generations, continuing the civic investment in the revitalization of our Downtown Core.

4. Dedicated private parking takes City employees off Draper St. and side streets.

5. Current city buildings will become additional commercial options on Draper St. after relocation

6. Building is +19,000 sq. ft., offering capacity for future growth, if necessary.

7. Includes office furniture that can be immediately utilized, lowering additional city expense.

8. Timing – new construction is estimated to take 2+ years for occupancy. Staff anticipates moving into the new space in the first half of 2027, depending upon tenant improvement construction.

9. Owned solar and recent building systems investments by the seller offer additional long-term value.

RECOMMENDED ACTION

BY CITY COUNCIL
Staff recommends that the Council approve
Resolution 2026-024 approving the Purchase and
Sale Agreement and Escrow Instructions for the
purchase and sale of that certain real property
commonly known as 1600 Draper Street, Kingsburg,
California (APN: 396-102-16) and authorize the City
Manager to execute the Purchase and Sale
Agreement, the Secured Promissory Note and Deed
of Trust securing the Promissory Note and any other
documents required to consummate the purchase and
sale transaction.
1 RESOLUTION NO. 2026-024

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF KINGSBURG

APPROVING THE PURCHASE AND SALE AGREEMENT AND ESCROW INSTRUCTIONS

FOR THE PURCHAE AND SALE OF THAT CERTAIN REAL PROPERTY
COMMONLY KNOWN AS 1600 DRAPER STREET KINGSBURG, CALIFORNIA (APN: 396-102-16) AND AUTHORIZATION TO EXECUTE DOCUMENTS At a regularly scheduled meeting of the City Council of the City of Kingsburg, held June 17, 2026 at the hour of 6:00 p.m. in the City Council Chambers located at 1401 Draper Street, Kingsburg, California, the following resolutions were adopted:

WHEREAS, VB Investments, a California general partnership (“Seller”) has agreed to sell to the City of Kingsburg (“City”) and the City has agreed to purchase from the Seller that certain real property and all structures and improvements thereon, commonly known as 1600 Draper Street, Kingsburg, California (APN: 396-102-16) (“Property”) in accordance with the provisions of that certain Purchase and Sale Agreement and Escrow Instructions attached hereto as Exhibit “A” and made a part of this Resolution (“Purchase Agreement”); and
WHEREAS, The Purchase Agreement has been executed by the Seller; and WHEREAS, the Kingsburg City Council has reviewed all of the terms and conditions of the Purchase Agreement and finds that the purchase of the Property in accordance with the terms and conditions of the Purchase Agreement is in the best interests of the City; and WHEREAS, The Kingsburg City Council finds that the purchase of the Property by the City is not a project as defined in California Public Resource Code Section 21065 and is therefore exempt from the California Environmental Quality Act.

NOW, THEREFORE, BE IT RESOLVED, that the Kingsburg City Council hereby approves all of the terms and conditions of the Purchase Agreement and all Exhibits attached to the Purchase Agreement including, without limitation the Secured Promissory Note attached as Exhibit “B” to the Purchase Agreement.

RESOLVED FURTHER, that the Kingsburg City Council hereby authorizes the City Manager to execute the Purchase Agreement on behalf of the City.

RESOLVED FURTHER, that the Kingsburg City Council authorizes the City Manager and City Attorney on behalf of the City to approve the form of the Deed of Trust identified in the Purchase Agreement, the escrow instructions and any and all other documents associated with purchase and sale of the Property in accordance with the terms and conditions of the Purchase Agreement (collectively “Sale Documents”) and hereby authorizes the City Manager to execute the Secured Promissory Note and all of the Sale Documents on behalf of the City.

RESOLVED FURTHER, that the City Manager is hereby authorized to execute any and all other documents and take any further actions that may be required or necessary, as determined by the City Manager, to consummate the purchase and sale of the Property. 2 PASSED AND ADOPTED at a regular meeting of the City Council of the City of Kingsburg duly called and held on the 17th day of June, 2026 by the following vote:

AYES: Council Member(s)
NOES: Council Member(s)
ABSTAIN: Council Member(s)
ABSENT: Council Member(s)
3 EXHIBIT “A”
Purchase and Sale Agreement

PURCHASE AND SALE AGREEMENT

AND ESCROW INSTRUCTIONS
THIS PURCHASE AND SALE AGREEMENT (“Agreement”) is entered into on June ____, 2026 (“Effective Date”), by and between VB Investments, a California general partnership (“Seller”), the CITY OF KINGSBURG, a Charter City and a Municipal corporation, the (“Buyer”).

RECITALS
A. Seller is the owner of certain real property building and related improvements located at 1600 Draper Street, Kingsburg, California and more particularly described in Exhibit “A” attached hereto and made a part hereof (collectively “Property”).

B. Seller desires to sell the Property to Buyer and Buyer desires to purchase the Property from Seller on the terms and conditions set forth in this Agreement.

NOW, THEREFORE, for good and valuable consideration, the receipt and adequacy of which are acknowledged, the parties agree as follows:

1. Purchase and Sale. Seller agrees to sell and Buyer agrees to purchase the Property and all of Seller’s interest and rights to all development rights, entitlements and contract rights related to the Property and interest in and to adjacent streets, roads, highways, rights-of-way, and other appurtenances owned by Seller and used in connection with the use and enjoyment of the Property.

2. Purchase Price. The purchase price for the Property shall be $4,500,000.00 (“Purchase Price”). The Purchase Price shall be paid as follows:
(a) Within 5 days after the Effective Date, Buyer shall deposit with Escrow Agent (as hereinafter defined) the sum of $50,000.00 as earnest money (“Deposit”), and applied against the Purchase Price.
(b) On the Closing Date (as hereinafter defined), Buyer shall deposit with Escrow Agent the sum of $1,450,000.00 (“Cash Payment”) and a secured installment promissory note in the principal amount of $3,000,000.00 and in the form of Exhibit “B” which is attached hereto and made a part hereof (“Note”). Buyer’s obligations under the Note shall be secured by a first deed of trust in the form of Escrow Agent’s standard form Short Form Deed of Trust with Assignment of Rents (“Deed of Trust”). Should Buyer find alternate financing at a lower interest rate either prior to or after the Close of Escrow, Buyer may provide Seller with written notice (“Financing Notice”) of the alternate financing. Seller shall have seven (7) days after the date of receipt of the Financing Notice to advise Buyer in writing of Seller’s election to modify the interest rate identified in the Note to the interest identified in the Financing Notice.

The provisions of this Section 2.(b) shall survive the Closing Date (as hereinafter defined).

3. Escrow. By this Agreement, Buyer and Seller establish an escrow (“Escrow”) with Old Republic Title Company, Kingsburg, California 93631 (“Escrow Agent”).

4. Feasibility Period.
(a) During the period commencing on the Effective Date of this Agreement, and terminating at 5:00 p.m. Pacific Time on the 60th day after the Effective Date (“Feasibility Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 2 4918-2586-6419, v. 3
Period”), Buyer may undertake at Buyer's expense an inspection of the Property, including, without limitation, reviewing the physical condition of the Property, including zoning, landscape, permits, uses and other aspects, the location and adequacy of utilities and engineering studies and performing inspections, examinations and testing of soils and other environmental factors, including, without limitation, hazardous substances. Within 5 days after Buyer's request, Seller shall deliver to Buyer copies of all information in Seller's possession or control pertaining to the Property, including, without limitation, surveys, specifications, environmental reports, and other documents pertaining to the physical, geological or environmental condition of the Property that are owned by or in the possession of Seller.
(b) If Buyer's environmental consultant requires additional time to determine the existence and extent of any hazardous substances on or about the Property, Buyer shall have the right, exercisable by delivering written notice to Seller prior to the expiration of the Feasibility Period, to extend the Feasibility Period and the last day of the Closing Date up to 30 days to complete its review of the Property.
(c) If Buyer, in its sole and absolute discretion, disapproves of the results of any aspect of Buyer's inspection and review of the Property, Buyer may elect to terminate this Agreement by giving Seller written notification prior to the expiration of the Feasibility Period, and the Deposit and any additional funds in Escrow, shall be returned to Buyer and all parties hereto shall be relieved of all further liabilities and obligations hereunder, except as otherwise provided in this Agreement. If Buyer fails to properly notify Seller of its intent to terminate this Agreement, Buyer shall be deemed to be satisfied with the results of the inspection and review and shall be deemed to have waived the right to terminate this Agreement pursuant to the provision of this Section 4.
(d) During the Feasibility Period, Buyer and Van Beurden Insurance Services, Inc. (“Van Beurden Insurance”) will negotiate the terms and conditions of a lease agreement in a form acceptable to Buyer and Van Beurden Insurance (“Lease Agreement”) wherein Buyer agrees to lease to Van Beurden Insurance space in the building located on the Property for a term and at a rental amount as set forth in the Lease Agreement. The Lease Agreement shall include other terms and conditions normally present in a commercial lease as agreed by Van Beurden Insurance and Buyer. If the parties fail to execute the Lease Agreement on or before the last day of the Feasibility Period, either party may terminate this Agreement upon written notice to the other party and to Escrow Agent, whereupon the Deposit shall be returned to Buyer and the parties shall have no further obligations hereunder.

5. Access. Buyer and Buyer's contractors, agents, representatives and consultants shall have the right, after the Effective Date and until the expiration of the Feasibility Period, to enter onto the Property at their own cost and risk, for any purpose of inspection and review as provided in Section 4 of this Agreement. Seller agrees to cooperate with Buyer in the inspection of the Property. Buyer shall indemnify, defend and hold Seller harmless from any and all damages, losses and claims (including, without limitation, reasonable attorneys fees and expenses) resulting from the activities of Buyer or Buyer’s contractors, agents, representatives and consultants while on the Property. The Buyer’s indemnity shall survive the Closing Date.

6. Conditions to Performance.
(a) Buyer's obligation to perform under this Agreement is subject to the following conditions:

Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 3 4918-2586-6419, v. 3
(i) Buyer's approval of the Property as provided in Section 4 of this Agreement:
(ii) Seller's representations and warranties in this Agreement being correct as of the Effective Date and as of the Closing Date; (iii) Seller's performance of all its obligations under this Agreement; and
(iv) Escrow Agent being prepared to issue the Title Policy (as hereinafter defined) on the Closing Date, insuring the Property for the full amount of the Purchase Price, and subject only to the Approved Exceptions (as hereinafter defined). (b) Seller’s obligation to perform under this Agreement is subject to the following conditions:
(i) Buyer's representations and warranties in this Agreement being correct as of the Effective Date and as of the Closing Date; and (ii) Buyer's performance of all its obligations under this Agreement. (iii) Execution of the Lease Agreement by and between Van Beurden Insurance and Buyer.

7. Title.
(a) Within 10 days after the Effective Date, Seller, at its sole cost and expense, shall cause Escrow Agent to issue to Buyer, a preliminary title report for the Property (“Preliminary Report”), together with complete and legible copies of all documents relating to title exceptions referred to in the Preliminary Report. (b) Buyer shall approve or disapprove each exception shown on the Preliminary Report and any other matter that affects title to the Property (each an “Exception”) within 15 days following the receipt of the Preliminary Report by providing written notice to Seller of Buyer’s disapproval of any Exception.
(c) If any Exception is disapproved (each a “Disapproved Exception”), Seller shall, within ten (10) days following expiration of the 15 day period provided under Section 7(b) above, use its commercially reasonable efforts to cause each Disapproved Exception to be discharged, satisfied, released or terminated, as the case may be, of record, and in a form that is reasonably satisfactory to Buyer, all at Seller’s sole cost and expense. If Seller is unable to obtain a discharge, satisfaction, release or termination of a Disapproved Exception within the time period specified in this paragraph (c), Buyer shall have the right to:
(i) waive the Disapproved Exception and proceed with Closing, accepting title to the Property subject to the Disapproved Exception, or (ii) terminate this Agreement, in which event Seller shall pay all cancellation charges of the Escrow Agent; Buyer and Seller shall be relieved of all further obligation and liability to each other under this Agreement, except as otherwise provided herein; and the Deposit, and any additional funds in Escrow shall be returned to Buyer and all documents deposited with Escrow Agent shall be promptly returned by Escrow Agent to the Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 4 4918-2586-6419, v. 3
depositing party.

8. Opening and Close of Escrow. Buyer shall open escrow on June 18, 2026 (“Escrow Open Date”) and should Buyer not terminate this Agreement in accordance with the provisions of Section 4 of this Agreement, escrow shall close (“Closing Date”) on the day that is fifteen (15) days after the last day of the Feasibility Period, unless Seller and Buyer agree to an earlier Closing Date.
(a) Simultaneously with the Closing Date, Escrow Agent shall issue an CLTA Owner’s Policy of Title Insurance (Buyer shall have the option to require that Escrow Agent issue a Survey and ALTA Extended Policy of Title Insurance, the additional premium cost and survey costs for such ALTA upgrade above the base CLTA policy premium to be paid by Buyer) (collectively “Title Policy”) insuring the Property and any easements appurtenant to or located at the Property in an amount equal to the Purchase Price, subject only to exceptions approved by Buyer in accordance with Section 7 of this Agreement (“Approved Exceptions”). (b) Seller shall deposit with Escrow Agent on or prior to the Closing Date the following documents:
(i) A grant deed executed and acknowledged by Seller conveying to Buyer good, insurable and marketable fee simple title to the Property, free, clear and unencumbered, subject only to the Exceptions as approved by Buyer (“Deed”); (ii) Seller's affidavit of nonforeign status as contemplated by Sections 7701 and 1445 of the Internal Revenue Code of 1986, as amended; (iii) Seller's Affidavits stating that (1) Except for the Lease Agreement with Van Beurden Insurance, vacant possession of the Property is being delivered, (2) there are no unrecorded leases or agreements affecting the Property, (3) there are no unrecorded mechanic's or statutory liens related to the Property; and (4) any other Disapproved Exception. (iv) Evidence satisfactory to Buyer and Escrow Agent that Seller is exempt from the provisions of the withholding requirements of the California Revenue and Taxation Code, as amended, and that neither Buyer nor Escrow Agent is required to withhold any amounts from the Purchase Price pursuant to such provisions. (v) Such additional documentation as Escrow Agent may reasonably deem necessary in order to effectuate the transaction set forth in this Agreement. (c) Buyer shall deposit with Escrow Agent the following:
(i) At least one (1) business day prior to the Closing Date, Buyer shall deposit or cause to be deposited with Escrow Agent, the Cash Payment, less the Deposit and, plus or minus Buyer's share of closing costs, charges, and prorations payable pursuant to this Agreement, the Note executed by Buyer and the Deed of Trust executed by Buyer and in recordable form.
(d) Escrow Agent shall allocate the following costs at the Closing Date. (i) Seller shall pay:

Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 5 4918-2586-6419, v. 3
(A) All real property and personal property taxes due as of the Closing Date and all supplemental taxes related to the period of Seller's ownership of the Property;
(B) All existing bonds and assessments levied or assessed with respect to the Property through and including the Closing Date. (C) All charges in connection with the issuance of a Standard ALTA Owners Policy of Title Insurance in the amount of the Purchase Price. (D) All documentary transfer taxes due upon transfer of the Property; provided, however, that Buyer, as a municipal corporation, shall claim all available exemptions from documentary transfer taxes under California Revenue and Taxation Code § 11922 or any other applicable provision, and Buyer shall indemnify and hold Seller harmless from any documentary transfer tax, penalty, or interest assessed against or resulting from Buyer’s failure to timely claim such exemption.
(E) One-half (1/2) of all escrow fees charged by Escrow Agent. (ii) Buyer shall pay:
(A) One-half (1/2) of all escrow fees charged by Escrow Agent. (e) On the Closing Date:
(i) The cost of utilities servicing the Property shall be prorated and Buyer shall contact any utility companies to place the utility accounts in Buyer’s name. (ii) If requested by Buyer prior to the Closing Date, Seller shall cancel any and all service contracts, vendor contracts or other contracts and agreements in any way related to the Property.

9. Possession and Maintenance.
(a) Possession of the Property shall be delivered to Buyer at the Closing Date, unobstructed and free and clear of all tenants and other occupants except for than Van Beurden Insurance under the Lease Agreement.
(b) Seller shall be responsible for normal and customary maintenance of the Property in its present condition, and shall pay any and all expenses incurred in connection therewith prior to the Closing Date. The building on the Property shall be in good condition and the HVAC system, plumbing system and electrical system shall be in good working order.

10. Damage and Destruction.
(a) In the event of damage or destruction of the Property or any portion of the Property prior to the Closing Date in an amount not exceeding $10,000.00, Seller shall promptly notify Buyer and Buyer and Seller shall consummate this Agreement and the Purchase Price shall be reduced by the amount of such damage or destruction. (b) In the event of damage or destruction of the Property or any portion of the Property prior to the Closing Date in an amount in excess of $10,000.00, Seller shall promptly Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 6 4918-2586-6419, v. 3
notify Buyer and Buyer may either, at its option, elect to terminate this Agreement upon written notice to Seller and Escrow Agent or consummate this Agreement and the Purchase Price shall be reduced by the amount of such damage or destruction. If Buyer elects to terminate this Agreement pursuant to this provision, Escrow Agent shall, within 5 days following receipt of Buyer's notice, return the Deposit, and any additional funds in Escrow, to Buyer. Upon termination, neither party shall have any further obligations and liabilities under this Agreement except as otherwise provided in this Agreement.

11. Liquidated Damages.
(a) IF BUYER FAILS TO COMPLETE THE PURCHASE OF THE

PROPERTY PROVIDED FOR IN THIS AGREEMENT BY REASON OF ANY DEFAULT OF

BUYER, SELLER SHALL BE RELEASED FROM SELLER'S OBLIGATION TO SELL THE PROPERTY TO BUYER AND BUYER AND SELLER AGREE THAT INCURRED BY SELLER:
(A) IT WOULD BE IMPRACTICAL OR EXTREMELY DIFFICULT TO FIX ACTUAL DAMAGES; (B) AN AMOUNT EQUAL TO THE DEPOSIT SHALL CONSTITUTE LIQUIDATED DAMAGES PAYABLE TO SELLER; (C) THE PAYMENT OF THE LIQUIDATED DAMAGES TO SELLER

SHALL CONSTITUTE THE SOLE AND EXCLUSIVE REMEDY OF SELLER FOR ANY DEFAULT OR BREACH BY BUYER; AND (D) PAYMENT OF SAID AMOUNT TO SELLER AS

LIQUIDATED DAMAGES IS NOT INTENDED AS A FORFEITURE OR PENALTY WITHIN THE MEANING OF CALIFORNIA CIVIL CODE SECTIONS 3275 OR 3369, BUT INSTEAD, IS INTENDED TO CONSTITUTE LIQUIDATED DAMAGES TO SELLER SECTIONS 1671,1676 AND 1677 OF THE CALIFORNIA CIVIL CODE.

Seller Buyer
__________ __________
(b) If Escrow fails to close by reason of any default by Seller, Buyer shall be entitled to: (i) exercise all of its rights and remedies available at law and equity, including, without limitation, the remedy of specific performance; or (ii) terminate this Agreement and receive the return of the Deposit, and any additional funds in Escrow. If Buyer elects to terminate this Agreement, Seller shall pay all cancellation charges of the Escrow Agent.

12. Seller's Representations and Warranties. In consideration of Buyer entering into this Agreement, and as an inducement to Buyer to purchase the Property, Seller makes the following representations and warranties, each of which is material and is being relied upon by Buyer (and the continued truth and accuracy of which shall constitute a condition precedent to Buyer's obligation hereunder and which shall be true on the Effective Date and on the Closing Date). Except for the Seller’s representations and warranties set forth in this Section 12, Buyer is purchasing the Property in its ‘AS IS, WHERE IS” condition. Seller’s representations and warranties in this Section 12 shall survive the Closing Date for a period of twelve (12) months only, after which Seller shall have no further liability for breach of any representation or warranty set forth in this Section 12.
(a) Seller's Authority.
(i) Seller is the sole owner of the Property and has the legal power, right and authority to enter into this Agreement and the instruments referenced herein, and to consummate the transaction contemplated hereby;
(ii) All requisite action has been taken by Seller in connection with the Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 7 4918-2586-6419, v. 3
entering into this Agreement, the instruments referenced herein, and the consummation of the transaction contemplated hereby. No consent of any party, trustee, trustor, beneficiary, creditor, investor, partner, judicial or administrative body, governmental authority or other party is required;
(iii) The individuals executing this Agreement and the instruments referenced herein on behalf of Seller have the legal power, right and actual authority to bind the Seller to the terms and conditions hereof;
(iv) This Agreement and all documents required hereby executed by Seller are and shall be valid, legally binding obligations of and enforceable Seller in accordance with their terms subject to any limitation under applicable law; and (v) Neither the execution and delivery of this Agreement and the documents and instruments referenced herein, nor the occurrence of the obligations set forth herein, nor the consummation of the transaction contemplated herein, nor compliance with the terms of this Agreement and the documents and instruments referenced herein conflict with or result in the material breach of any terms, conditions or provisions of, or constitute a default under, any instrument to which Seller is a party or affecting the Property. (b) Proceedings. Except as disclosed to Buyer in writing by Seller, there are no actions, suits, proceedings or governmental investigations pending or affecting the Property, in law or equity.
(c) Compliance with Laws. Seller has received no notice and has no violation of any applicable law, ordinance, rules, regulation or requirement of agency, body or subdivision affecting or relating to the Property.
(d) Leases. There are no Leases or other agreements (whether oral or written) affecting or relating to the rights of any party with respect to the possession of the Property or any portion thereof which will be in effect after the Closing Date other than the Approved Exceptions.
(e) Documents. All documents delivered to Buyer by Seller pursuant to this Agreement are true and correct copies of originals.
(f) Encumbrances. Seller shall not voluntarily subject any right, title and interest in or to the Property to any mortgage, pledge, lien or other hypothecation or encumbrance that is not in effect on the date of this Agreement, and if the Property involuntarily becomes subject to any such encumbrances, Seller shall immediately remove said encumbrance from title to the Property.
(g) Hazardous Materials. To Seller's actual knowledge, there is no contamination, hazardous waste, contaminants, pollutants, waste, hazardous substances, hazardous materials, toxic substances or petroleum based products as those terms are defined under any local, state or federal law, regulation or ordinance in existence on or below the surface of the Property, including, without limitation, impacts to the soil, subsoil or ground water, which constitutes a violation of any law, rule or regulation of any governmental entity having jurisdiction thereof.
(h) Operation of the Property. Seller hereby agrees, through and including Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 8 4918-2586-6419, v. 3
the Closing Date, at the Seller's sole cost and expense, to keep all existing insurance policies affecting the Property in full force and effect and maintain the Property and all systems serving the Property in good condition, repair and working order.

13. Seller Covenants. Commencing on the date hereof and until the Closing Date, Seller shall not: (i) permit any act of waste or act that would tend to diminish the value of the Property for any reason, except that caused by ordinary wear and tear; (ii) store, manufacture, use or sell any hazardous substances on, in or under the Property; or (iii) permit any liens, encumbrances or easements to be placed on the Property, other than the Approved Exceptions, or enter into any agreement regarding the sale, rental, management, repair, improvement or any other matter affecting the Property that would be binding on Buyer or the Property after the Closing Date.

14. Buyer's Representations and Warranties. In consideration of Seller entering into this Agreement, and as an inducement to Seller to sell the Property to Buyer, Buyer makes the following representations and warranties, each of which is material and is being relied upon by Seller (the continued truth and accuracy of which shall constitute a condition precedent to Seller's obligation hereunder and which shall be):
(a) Buyer's Authority. The Buyer has the legal right, power, and authority to enter into this Agreement and to consummate the transactions contemplated hereby, the execution, delivery and performance of this Agreement has been duly authorized and approved by the governing body of the Buyer, and no other action is requisite to the valid and binding execution, delivery and performance of this Agreement by each Buyer. As evidence of such authorization, Buyer shall deliver to Seller, on or before the Closing Date, a certified copy of the City Council resolution authorizing the execution of this Agreement, the Note, and the Deed of Trust on behalf of the City of Kingsburg.

15. Brokers. All real estate broker commissions related to the purchase and sale of the Property shall be paid by Seller.

16. Attorneys' Fees. If an action at law or in equity is necessary to enforce or interpret the terms of this Agreement, the prevailing party shall be entitled to reasonable attorneys fees, costs and necessary disbursements in addition to any other reasonable relief to which he may be entitled. With respect to any suit, action or proceeding arising out of or related to this Agreement, or the documentation related hereto, the parties hereby submit to the jurisdiction and venue of the Superior Court in the County of Fresno, State of California for any proceeding arising hereunder.

17. Notices. Any notice, consent, authorization, or other communication to be given hereunder shall be in writing and shall be deemed duly given and received when delivered personally, when transmitted by e-mail if receipt is verified, one (1) business day after being deposited for next-day delivery with a nationally recognized overnight delivery service, or three (3) business days after being mailed by first class mail, charges and postage prepaid, properly addressed to the party to receive such notice at the last address furnished for such purpose by the party to whom notice is directed and addressed as follows:

If to Buyer: City of Kingsburg
Attn: City Manager
1401 Draper Street
Kingsburg, CA 93631
Telephone: (559) 897-5821
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 9 4918-2586-6419, v. 3
E-mail: [email protected]
If to Seller:

VB Investments
Attn: Chris Van Beurden
1600 Draper Street
Kingsburg, CA 93631
Telephone: 559-634-7106
E-mail: [email protected]
The parties hereto may change their address as set forth in this paragraph by providing the other party with written notice thereof.

18. Sole and Only Agreement. This Agreement supersedes any and all other agreements, either oral or in writing, between the parties hereto with respect to the matters set forth herein and contains all of the covenants and agreements between the parties regarding said matters. Each party to this Agreement acknowledges that no representations, inducements, promises or agreements, orally or in writing, have been made by any party or anyone acting on behalf of any party which are not embodied in this Agreement and no other agreement, statement or promise shall be valid or binding.

19. Amendment. No change, amendment or modification of this Agreement shall be valid unless the same be in writing and signed by the parties hereto.

20. Invalidity. If any provision of this Agreement is held by a court of competent jurisdiction to be invalid, void or unenforceable, the remaining provisions shall nevertheless continue in full force and effect without being impaired or invalidated in any way.

21. Waivers. A waiver of a breach of a covenant or other provision of this Agreement shall not be deemed a waiver of any other covenant or provision in this Agreement, and no waiver shall be valid unless in writing and executed by the waiving party. An extension of time for performance of any obligation or act shall not be deemed an extension of the time for performance of any other obligation or act. This Agreement shall not be construed as if it had been prepared by one of the parties, but rather as if both parties have prepared it.

22. Counterparts. This Agreement may be executed in one or more counterparts.

Each shall be deemed an original and all, taken together, shall constitute one and the same instrument.

23. Time of the Essence. Time is of the essence in this Agreement.

24. Successors. This Agreement shall inure to the benefit of and shall be binding upon the parties to this Agreement and their respective heirs, successors and assigns.

25. Governing Law. This Agreement shall be governed and construed by the laws of the State of California.

26. Exhibits. This Agreement contains the following Exhibits which are attached hereto and made a part of this Agreement:

27. Indemnification of Escrow Holder. Escrow Holder shall be indemnified and held harmless by Seller and Buyer against any and all costs, damages, attorneys fees, Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 10 4918-2586-6419, v. 3
expenses and liabilities which it incurs or sustains in connection with the Escrow, except for such items as may be caused by Escrow Holder’s misconduct or negligence.

28. Tax Deferred Exchange. If Seller wishes to enter into a tax-deferred exchange transaction with respect to the Property pursuant to Section 1031 of the Internal Revenue Code of 1986, as amended, Buyer agrees to cooperate with Seller in connection with such exchange, including, without limitation, executing such documents as may reasonably necessary to effectuate the exchange; provided, however, that (i) such exchange shall not delay the Close of Escrow; (ii) all costs and expenses in connection with the exchange shall be borne by the Seller; (iii) Seller’s rights under this Agreement, but not Seller’s duties or obligations, may be assigned to a qualified intermediary under Section 1031 for the purposes of completing such an exchange; (iv) Seller shall nonetheless convey title to the Property directly to Buyer as provided in this Agreement; and (v) Seller’s covenants, duties, obligations, liabilities, representations and warranties herein shall remain with Seller and not pass to, or be undertaken or assumed by, the intermediary. In no event shall Buyer’s cooperation increase the obligations or potential liability of Buyer hereunder.

Exhibit “A” - Legal Description of Property.

Exhibit “B” - Promissory Note.

The parties have executed this Agreement as of the date first written above.

SELLER: BUYER:

VB INVESTMENTS, CITY OF KINGSBURG,
a California general partnership a Charter City and municipal corporation BY:__________________________
Chris Van Beurden, general partner Alexander J. Henderson, City Manager _____________________________
Bill Van Beurden, general partner
_____________________________
Erik Van Beurden, general partner
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 11 4918-2586-6419, v. 3
Escrow Holder’s Acknowledgement
Escrow Holder hereby acknowledges the foregoing and agrees to act as Escrow Holder as set forth hereinabove.

Old Republic Title Company
Date: June ____, 2026
By:________________________

Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 12 4918-2586-6419, v. 3
EXHIBIT “A”
Legal Description of Property
All of the right, title and interest in and to the real property in the City of Kingsburg, County of Fresno, State of California, described as:

PARCEL 1:

Lots 29, 30, 31 and 32 in Block M of Kingsburg, according to the map thereof recorded in Book 3 Page 59 of Plats, Fresno County Records.

Except the Northeasterly 90 feet of the Southeast 15 feet of said Lot 29.

PARCEL 2:

Lots 27 and 28 and the Northeasterly 90 feet of the Southeasterly 15 feet of Lot 29 in Block "M" of City of Kingsburg, according to the amended plat thereof recorded in April 3, 1888, in Book 3

Page 69 ends

PARCEL 3:

Lots 25 and 26 in Block "M" of Kingsburg, according to the map thereof recorded in Book 3

Page 59 ends

Fresno County APN: 396-102-16
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 13 4918-2586-6419, v. 3
EXHIBIT “B”
Form of Promissory Note follows this page
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 14 4918-2586-6419, v. 3

SECURED PROMISSORY NOTE
(“Note”)
Principal: $3,000,000.00 __________________ __, 2026
For value received, CITY OF KINGSBURG, a Charter City and a municipal corporation ("Maker") promises to pay to VB INVESTMENTS, a California general partnership ("Holder") the principal sum of Three Million Dollars ($3,000,000.00) (the "Principal"). Maker and Holder are sometimes referred to herein individually as a "party" and collectively as the "parties".

1. Payments. Unless accelerated by Holder as a result of a default under this Note, the Principal, together with interest, shall be due and payable in equal monthly installments of principal and interest as set forth on the amortization schedule attached hereto as Exhibit A.

From the date of this Note until the Maturity Date (as hereinafter defined), interest will accrue on the unpaid principal balance at the fixed rate equal to 5.0% per annum (the "Rate").

Maker shall make two hundred forty (240) consecutive monthly installments of principal and interest, each in the amount of $19,798.67 (except that the final installment shall be in the amount necessary to pay all then-remaining principal and accrued interest in full), in accordance with the amortization schedule attached hereto as Exhibit A. The installments shall commence on the date one (1) month after the date of this Note and continue on the same day of each successive month thereafter until the Maturity Date. Each installment shall be applied first to accrued and unpaid interest, and the remainder to Principal, with interest accruing on the unpaid principal balance at the Rate (computed at one-twelfth (1/12) of the Rate per month). The entire unpaid principal balance, together with all accrued and unpaid interest and any other sums due under this Note, shall be due and payable in full on the date that is twenty (20) years after the date of this Note (the "Maturity Date").

2. Method of Payment. All payments of Principal, interest, and any other sums due hereunder shall be made payable to VB Investments and delivered to Holder at the following address:
1600 Draper Street, Kingsburg, California 93631 (or at such other place, and/or to such other holder of this Note, as Holder may designate in writing from time to time).

3. Electronic Payments. If directed in writing by Holder, payments due under this Note shall be made by electronic funds transfer to Holder’s accounts. Maker shall, at Maker’s sole cost and expense, direct its bank in writing to permit and initiate an electronic fund transfer to Holder.

4. Prepayment. Maker reserves the right at any time, and from time to time, to prepay all of the amounts outstanding hereunder without penalty.

5. Application of Payments. Except for regularly scheduled monthly installments, which shall be applied as provided in Section 1, all other payments received under this Note shall be applied in the following order: (a) first, to any costs, expenses, and other amounts (other than principal and interest) then due under this Note; (b) second, to any late charges or other fees then due under this Note; (c) third, to accrued and unpaid interest; and (d) fourth, to principal. Any prepayment of principal shall be applied to the unpaid principal balance and shall not postpone the due date of any scheduled installment unless Holder otherwise agrees in writing.

6. Certain Preferential Payments. To the extent that Maker makes any payment hereunder or Holder receives any payment or proceeds for Holder’s benefit, which are subsequently invalidated, declared to be fraudulent or preferential, set aside or required to be repaid to trustee, debtor in possession, receiver, custodian or any other party under any bankruptcy law, common law or equitable cause, then, to Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 15 4918-2586-6419, v. 3
such extent, the obligations of Holder hereunder intended to be satisfied shall be revived and continue as if such payment or proceeds had not been received by Holder.

7. Security. Maker acknowledges and understands that this Note and the obligations hereunder are secured by a first priority deed of trust (“Deed of Trust”) on the real property identified as Fresno County APN: 396-102-16.

8. Waiver of Presentment, Demand. Maker waives, for itself and for all endorsers and any party who now or may hereafter become liable with respect to this Note, the defense of the statute of limitations in any action hereunder or for the collection or performance of this Note, as well as presentment, demand, notice of dishonor, notice of default or delinquency, notice of acceleration, notice of protest and nonpayment, and diligence in taking any action to collect any amount owing under this Note, without in any way affecting the liability of Maker and any other party who now or may hereafter become liable with respect to this Note. Upon any change in the terms of this Note, and unless otherwise expressly stated in writing, no party who signs this Note, whether as maker, guarantor, accommodation maker or endorser, shall be released from liability. All such parties agree that Holder may renew or extend (repeatedly and for any length of time) this loan or release any party or guarantor or collateral; or impair, fail to realize upon or perfect Holder's security interest in the collateral; and take any other action deemed necessary by Holder without the consent of or notice to anyone.

9. Legal Costs. In the event that Holder engages attorneys to represent Holder in connection with (i) any breach, violation or Event of Default by Maker under this Note, (ii) the enforcement of any of Holder’s rights and remedies under this Note, (iii) bankruptcy or other insolvency proceedings commenced by or against Maker and/or (iv) any litigation arising out of or related to any of the foregoing, then Maker shall be liable to and shall reimburse Holder on demand for all attorneys’ fees, costs and expenses (including costs of experts) incurred by Holder in connection with any of the foregoing. For the purposes of this section, attorneys’ and experts’ fees and costs shall include, without limitation, fees and costs incurred in the following: (a) post-judgment motions; (b) contempt proceedings; (c) garnishment, levy, and debtor and third party examinations; (d) discovery; (e) bankruptcy litigation; and (f) appeals.

10. Amendment and Waiver; Cumulative Remedies. This Note may not be amended, modified or changed except only by written instrument signed by the party against whom enforcement of any amendment, change, modification or discharge is sought. No failure or delay on the part of Holder in the exercise of any power, right or privilege hereunder shall operate as a waiver thereof, nor shall any single or partial exercise of any such power, right or privilege preclude other or further exercise thereof or of any other right, power or privilege. A waiver of any term of this Note must be made in writing and shall be limited to the express written terms of such waiver. The rights, powers and remedies of Holder permitted by law or contract or as set forth herein shall be cumulative and concurrent, and may be pursued singularly, successively or together against Maker, in the sole discretion of Holder, and such rights, powers and remedies shall not be exhausted by any exercise thereof but may be exercised as often as occasion therefore shall occur. Additionally, the failure to exercise any such rights, powers and remedies or the acceptance by Holder of any payment hereunder which is less than payment in full shall not constitute a waiver of the right to exercise any of Holder’ rights, powers or remedies at that time or any subsequent time.

11. Time of the Essence; Dates. Time is of the essence of each provision of this Note. For purposes of this Note, “Business Day” means any day other than a Saturday, Sunday, or legal holiday on which banks located in California are authorized or required by law to close. If any date on which a payment or other performance is due under this Note falls on a day that is not a Business Day, such date shall be deemed to be the next succeeding Business Day.

12. Governing Law. This Note shall be construed and enforced in accordance with the laws of the State of California.

Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 16 4918-2586-6419, v. 3

13. Default. Each of the following shall constitute an “Event of Default” under this Note: (a) Maker fails to make any payment when due under this Note and fails to cure the non-payment within ten (10) days after written notice of the non-payment is given to the Maker; (b) Maker sells, transfers or assigns all or substantially all of its assets; (c) Maker (i) applies for or consents to the appointment of a receiver, trustee, liquidator or custodian of itself or of all or a substantial part of its property, (ii) makes a general assignment for the benefit of its or any of its creditors, (iii) dissolves or liquidates in full or in substantial part, (iv) commences a voluntary case or other proceeding seeking liquidation, reorganization or other relief with respect to itself or its debts under any bankruptcy, insolvency or other similar law now or hereafter in effect or consents to any such relief or to the appointment of or taking possession of its property by any official in an involuntary case or other proceeding commenced against it, (v) takes any action for the purpose of effecting any of the foregoing; (vi) the commencement of an involuntary case or other proceedings seeking liquidation, reorganization or other relief with respect to Maker or the debts thereof under any bankruptcy, insolvency or other similar law now or hereafter in effect and an order for relief entered or such proceeding shall not be dismissed or discharged within thirty (30) days of commencement; or (d) Maker fails to timely perform any obligation under the Note or the Deed of Trust.

14. Certain Remedies, Including Acceleration. Upon the occurrence of any Event of Default, Holder may do any one or all of the following: (a) accelerate the Maturity Date of this Note and all sums evidenced hereby shall immediately become due and payable; (b) exercise all of the rights, benefits, privileges and remedies set forth under this Note; and (c) exercise Holder’s rights, benefits, privileges and remedies under any applicable law or allowed in equity.

15. Successor Interests. This Note shall be binding upon and inure to the benefit of the parties, their successors, and assigns. Holder shall have the right to assign this Note and the obligations of Maker hereunder at any time without notice to Maker. Maker shall not have the right to assign its obligations under this Note without the written consent of Holder, which consent may be withheld by Holder in its sole and absolute discretion.

16. Severability. In case any provision of this Note is held by a court of competent jurisdiction to be excessive in scope or otherwise invalid or unenforceable, such provision shall be adjusted rather than voided, if possible, so that it is enforceable to the maximum extent possible, and the validity and enforceability of the remaining provisions of this Note will not in any way be affected or impaired thereby. If such adjustment is not legally permissible, then the offending provision shall be ineffective to the extent of the prohibition or invalidity without invalidating the remainder of such or the remaining provisions of this Note.

17. Authorization and Binding Effect. Maker represents and warrants that (a) Maker is a duly organized and validly existing charter city and municipal corporation under the laws of the State of California; (b) the execution, delivery, and performance of this Note by Maker have been duly authorized by all necessary governmental action; (c) the individual executing this Note on behalf of Maker is duly authorized to do so and to bind Maker to the terms of this Note; and (d) this Note constitutes the legal, valid, and binding obligation of Maker, enforceable against Maker in accordance with its terms, except as enforcement may be limited by applicable bankruptcy, insolvency, reorganization, moratorium, or other laws affecting creditors’ rights generally and by general principles of equity.

18. Captions. The captions and headings in this Note are merely for convenience and substantively are not a part of this Note.

19. Notices. All notices and other communications required or permitted under this Note shall be in writing and shall be deemed given: (a) on the date of delivery if delivered personally; (b) on the first Business Day after deposit with a nationally recognized overnight delivery service, postage prepaid; or (c) three (3) Business Days after being deposited in the United States mail, certified or registered mail, postage prepaid, return receipt requested, in each case addressed to the applicable party at its address set forth below (or at such other address as a party may designate by notice given in accordance with this Section).

Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 17 4918-2586-6419, v. 3

20. WAIVER OF TRIAL BY JURY. MAKER BY ITS EXECUTION HEREOF AND NOTE

HOLDER BY ITS ACCEPTANCE HEREOF HEREBY WAIVE TO THE FULLEST EXTENT

PERMITTED BY LAW, THE RIGHT TO TRIAL BY JURY IN ANY ACTION, PROCEEDING OR

COUNTER CLAIM, WHETHER IN CONTRACT, TORT OR OTHERWISE, RELATING DIRECTLY

OR INDIRECTLY TO THE LOAN EVIDENCED BY THIS NOTE, THE APPLICATION FOR THE

LOAN EVIDENCED BY THIS NOTE, THIS NOTE, OR ANY OTHER LOAN DOCUMENT OR ANY

ACTS OR OMISSIONS OF HOLDER OR ITS OFFICERS, EMPLOYEES, DIRECTORS OR AGENTS IN CONNECTION THEREWITH.

21. Further Action. Maker shall perform all further acts, and shall execute, acknowledge, and deliver any other documents, which may be reasonably necessary, appropriate or desirable to carry out the provisions of this Note.

22. Ambiguities or Uncertainties. This Note and any ambiguities or uncertainties herein or therein, shall be equally and fairly interpreted and construed without reference to the identity of the party or parties preparing this document or the documents referred to herein, on the express understanding and agreement that the parties participated equally in the negotiation and preparation of the Note and the documents referred to herein, or have had equal opportunity to do so. Accordingly, the parties hereby waive the benefit of California Civil Code Section 1654 and any successor or amended statute, providing that in cases of uncertainty, language of a contract should be interpreted most strongly against the party who caused the uncertainty to exist.

IN WITNESS WHEREOF, the undersigned has executed this Note at _________________, California as of the date set forth above.
“Maker”

CITY OF KINGSBURG

By:

Its:

Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 18 4918-2586-6419, v. 3

EXHIBIT A
Amortization Schedule
to Secured Promissory Note
Maker: City of Kingsburg
Holder: VB Investments
Date of Note / Closing Date: ______________, 2026 (to be completed at Closing) Original Principal: $3,000,000.00
Interest Rate: 5.00% per annum
Term: 240 months (20 years), fully amortizing
Monthly Payment (P&I): $19,798.67 (final installment $19,799.54) First Payment Date: the day one (1) month after the date of the Note Payment
No. Payment Amount Interest Principal Remaining Balance — Original Principal — — $3,000,000.00
1 $19,798.67 $12,500.00 $7,298.67 $2,992,701.33
2 $19,798.67 $12,469.59 $7,329.08 $2,985,372.25
3 $19,798.67 $12,439.05 $7,359.62 $2,978,012.63
4 $19,798.67 $12,408.39 $7,390.28 $2,970,622.35
5 $19,798.67 $12,377.59 $7,421.08 $2,963,201.27
6 $19,798.67 $12,346.67 $7,452.00 $2,955,749.27
7 $19,798.67 $12,315.62 $7,483.05 $2,948,266.22
8 $19,798.67 $12,284.44 $7,514.23 $2,940,751.99
9 $19,798.67 $12,253.13 $7,545.54 $2,933,206.45
10 $19,798.67 $12,221.69 $7,576.98 $2,925,629.47
11 $19,798.67 $12,190.12 $7,608.55 $2,918,020.92
12 $19,798.67 $12,158.42 $7,640.25 $2,910,380.67
13 $19,798.67 $12,126.59 $7,672.08 $2,902,708.59
14 $19,798.67 $12,094.62 $7,704.05 $2,895,004.54
15 $19,798.67 $12,062.52 $7,736.15 $2,887,268.39
16 $19,798.67 $12,030.28 $7,768.39 $2,879,500.00
17 $19,798.67 $11,997.92 $7,800.75 $2,871,699.25
18 $19,798.67 $11,965.41 $7,833.26 $2,863,865.99
19 $19,798.67 $11,932.77 $7,865.90 $2,856,000.09
20 $19,798.67 $11,900.00 $7,898.67 $2,848,101.42
21 $19,798.67 $11,867.09 $7,931.58 $2,840,169.84
22 $19,798.67 $11,834.04 $7,964.63 $2,832,205.21
23 $19,798.67 $11,800.86 $7,997.81 $2,824,207.40
24 $19,798.67 $11,767.53 $8,031.14 $2,816,176.26
25 $19,798.67 $11,734.07 $8,064.60 $2,808,111.66
26 $19,798.67 $11,700.47 $8,098.20 $2,800,013.46
27 $19,798.67 $11,666.72 $8,131.95 $2,791,881.51
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 19 4918-2586-6419, v. 3
Payment
No. Payment Amount Interest Principal Remaining Balance 28 $19,798.67 $11,632.84 $8,165.83 $2,783,715.68
29 $19,798.67 $11,598.82 $8,199.85 $2,775,515.83
30 $19,798.67 $11,564.65 $8,234.02 $2,767,281.81
31 $19,798.67 $11,530.34 $8,268.33 $2,759,013.48
32 $19,798.67 $11,495.89 $8,302.78 $2,750,710.70
33 $19,798.67 $11,461.29 $8,337.38 $2,742,373.32
34 $19,798.67 $11,426.56 $8,372.11 $2,734,001.21
35 $19,798.67 $11,391.67 $8,407.00 $2,725,594.21
36 $19,798.67 $11,356.64 $8,442.03 $2,717,152.18
37 $19,798.67 $11,321.47 $8,477.20 $2,708,674.98
38 $19,798.67 $11,286.15 $8,512.52 $2,700,162.46
39 $19,798.67 $11,250.68 $8,547.99 $2,691,614.47
40 $19,798.67 $11,215.06 $8,583.61 $2,683,030.86
41 $19,798.67 $11,179.30 $8,619.37 $2,674,411.49
42 $19,798.67 $11,143.38 $8,655.29 $2,665,756.20
43 $19,798.67 $11,107.32 $8,691.35 $2,657,064.85
44 $19,798.67 $11,071.10 $8,727.57 $2,648,337.28
45 $19,798.67 $11,034.74 $8,763.93 $2,639,573.35
46 $19,798.67 $10,998.22 $8,800.45 $2,630,772.90
47 $19,798.67 $10,961.55 $8,837.12 $2,621,935.78
48 $19,798.67 $10,924.73 $8,873.94 $2,613,061.84
49 $19,798.67 $10,887.76 $8,910.91 $2,604,150.93
50 $19,798.67 $10,850.63 $8,948.04 $2,595,202.89
51 $19,798.67 $10,813.35 $8,985.32 $2,586,217.57
52 $19,798.67 $10,775.91 $9,022.76 $2,577,194.81
53 $19,798.67 $10,738.31 $9,060.36 $2,568,134.45
54 $19,798.67 $10,700.56 $9,098.11 $2,559,036.34
55 $19,798.67 $10,662.65 $9,136.02 $2,549,900.32
56 $19,798.67 $10,624.58 $9,174.09 $2,540,726.23
57 $19,798.67 $10,586.36 $9,212.31 $2,531,513.92
58 $19,798.67 $10,547.97 $9,250.70 $2,522,263.22
59 $19,798.67 $10,509.43 $9,289.24 $2,512,973.98
60 $19,798.67 $10,470.72 $9,327.95 $2,503,646.03
61 $19,798.67 $10,431.86 $9,366.81 $2,494,279.22
62 $19,798.67 $10,392.83 $9,405.84 $2,484,873.38
63 $19,798.67 $10,353.64 $9,445.03 $2,475,428.35
64 $19,798.67 $10,314.28 $9,484.39 $2,465,943.96
65 $19,798.67 $10,274.77 $9,523.90 $2,456,420.06
66 $19,798.67 $10,235.08 $9,563.59 $2,446,856.47
67 $19,798.67 $10,195.24 $9,603.43 $2,437,253.04
68 $19,798.67 $10,155.22 $9,643.45 $2,427,609.59
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 20 4918-2586-6419, v. 3
Payment
No. Payment Amount Interest Principal Remaining Balance 69 $19,798.67 $10,115.04 $9,683.63 $2,417,925.96
70 $19,798.67 $10,074.69 $9,723.98 $2,408,201.98
71 $19,798.67 $10,034.17 $9,764.50 $2,398,437.48
72 $19,798.67 $9,993.49 $9,805.18 $2,388,632.30
73 $19,798.67 $9,952.63 $9,846.04 $2,378,786.26
74 $19,798.67 $9,911.61 $9,887.06 $2,368,899.20
75 $19,798.67 $9,870.41 $9,928.26 $2,358,970.94
76 $19,798.67 $9,829.05 $9,969.62 $2,349,001.32
77 $19,798.67 $9,787.51 $10,011.16 $2,338,990.16
78 $19,798.67 $9,745.79 $10,052.88 $2,328,937.28
79 $19,798.67 $9,703.91 $10,094.76 $2,318,842.52
80 $19,798.67 $9,661.84 $10,136.83 $2,308,705.69
81 $19,798.67 $9,619.61 $10,179.06 $2,298,526.63
82 $19,798.67 $9,577.19 $10,221.48 $2,288,305.15
83 $19,798.67 $9,534.60 $10,264.07 $2,278,041.08
84 $19,798.67 $9,491.84 $10,306.83 $2,267,734.25
85 $19,798.67 $9,448.89 $10,349.78 $2,257,384.47
86 $19,798.67 $9,405.77 $10,392.90 $2,246,991.57
87 $19,798.67 $9,362.46 $10,436.21 $2,236,555.36
88 $19,798.67 $9,318.98 $10,479.69 $2,226,075.67
89 $19,798.67 $9,275.32 $10,523.35 $2,215,552.32
90 $19,798.67 $9,231.47 $10,567.20 $2,204,985.12
91 $19,798.67 $9,187.44 $10,611.23 $2,194,373.89
92 $19,798.67 $9,143.22 $10,655.45 $2,183,718.44
93 $19,798.67 $9,098.83 $10,699.84 $2,173,018.60
94 $19,798.67 $9,054.24 $10,744.43 $2,162,274.17
95 $19,798.67 $9,009.48 $10,789.19 $2,151,484.98
96 $19,798.67 $8,964.52 $10,834.15 $2,140,650.83
97 $19,798.67 $8,919.38 $10,879.29 $2,129,771.54
98 $19,798.67 $8,874.05 $10,924.62 $2,118,846.92
99 $19,798.67 $8,828.53 $10,970.14 $2,107,876.78
100 $19,798.67 $8,782.82 $11,015.85 $2,096,860.93
101 $19,798.67 $8,736.92 $11,061.75 $2,085,799.18
102 $19,798.67 $8,690.83 $11,107.84 $2,074,691.34
103 $19,798.67 $8,644.55 $11,154.12 $2,063,537.22
104 $19,798.67 $8,598.07 $11,200.60 $2,052,336.62
105 $19,798.67 $8,551.40 $11,247.27 $2,041,089.35
106 $19,798.67 $8,504.54 $11,294.13 $2,029,795.22
107 $19,798.67 $8,457.48 $11,341.19 $2,018,454.03
108 $19,798.67 $8,410.23 $11,388.44 $2,007,065.59
109 $19,798.67 $8,362.77 $11,435.90 $1,995,629.69
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 21 4918-2586-6419, v. 3
Payment
No. Payment Amount Interest Principal Remaining Balance 110 $19,798.67 $8,315.12 $11,483.55 $1,984,146.14
111 $19,798.67 $8,267.28 $11,531.39 $1,972,614.75
112 $19,798.67 $8,219.23 $11,579.44 $1,961,035.31
113 $19,798.67 $8,170.98 $11,627.69 $1,949,407.62
114 $19,798.67 $8,122.53 $11,676.14 $1,937,731.48
115 $19,798.67 $8,073.88 $11,724.79 $1,926,006.69
116 $19,798.67 $8,025.03 $11,773.64 $1,914,233.05
117 $19,798.67 $7,975.97 $11,822.70 $1,902,410.35
118 $19,798.67 $7,926.71 $11,871.96 $1,890,538.39
119 $19,798.67 $7,877.24 $11,921.43 $1,878,616.96
120 $19,798.67 $7,827.57 $11,971.10 $1,866,645.86
121 $19,798.67 $7,777.69 $12,020.98 $1,854,624.88
122 $19,798.67 $7,727.60 $12,071.07 $1,842,553.81
123 $19,798.67 $7,677.31 $12,121.36 $1,830,432.45
124 $19,798.67 $7,626.80 $12,171.87 $1,818,260.58
125 $19,798.67 $7,576.09 $12,222.58 $1,806,038.00
126 $19,798.67 $7,525.16 $12,273.51 $1,793,764.49
127 $19,798.67 $7,474.02 $12,324.65 $1,781,439.84
128 $19,798.67 $7,422.67 $12,376.00 $1,769,063.84
129 $19,798.67 $7,371.10 $12,427.57 $1,756,636.27
130 $19,798.67 $7,319.32 $12,479.35 $1,744,156.92
131 $19,798.67 $7,267.32 $12,531.35 $1,731,625.57
132 $19,798.67 $7,215.11 $12,583.56 $1,719,042.01
133 $19,798.67 $7,162.68 $12,635.99 $1,706,406.02
134 $19,798.67 $7,110.03 $12,688.64 $1,693,717.38
135 $19,798.67 $7,057.16 $12,741.51 $1,680,975.87
136 $19,798.67 $7,004.07 $12,794.60 $1,668,181.27
137 $19,798.67 $6,950.76 $12,847.91 $1,655,333.36
138 $19,798.67 $6,897.22 $12,901.45 $1,642,431.91
139 $19,798.67 $6,843.47 $12,955.20 $1,629,476.71
140 $19,798.67 $6,789.49 $13,009.18 $1,616,467.53
141 $19,798.67 $6,735.28 $13,063.39 $1,603,404.14
142 $19,798.67 $6,680.85 $13,117.82 $1,590,286.32
143 $19,798.67 $6,626.19 $13,172.48 $1,577,113.84
144 $19,798.67 $6,571.31 $13,227.36 $1,563,886.48
145 $19,798.67 $6,516.19 $13,282.48 $1,550,604.00
146 $19,798.67 $6,460.85 $13,337.82 $1,537,266.18
147 $19,798.67 $6,405.28 $13,393.39 $1,523,872.79
148 $19,798.67 $6,349.47 $13,449.20 $1,510,423.59
149 $19,798.67 $6,293.43 $13,505.24 $1,496,918.35
150 $19,798.67 $6,237.16 $13,561.51 $1,483,356.84
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 22 4918-2586-6419, v. 3
Payment
No. Payment Amount Interest Principal Remaining Balance 151 $19,798.67 $6,180.65 $13,618.02 $1,469,738.82
152 $19,798.67 $6,123.91 $13,674.76 $1,456,064.06
153 $19,798.67 $6,066.93 $13,731.74 $1,442,332.32
154 $19,798.67 $6,009.72 $13,788.95 $1,428,543.37
155 $19,798.67 $5,952.26 $13,846.41 $1,414,696.96
156 $19,798.67 $5,894.57 $13,904.10 $1,400,792.86
157 $19,798.67 $5,836.64 $13,962.03 $1,386,830.83
158 $19,798.67 $5,778.46 $14,020.21 $1,372,810.62
159 $19,798.67 $5,720.04 $14,078.63 $1,358,731.99
160 $19,798.67 $5,661.38 $14,137.29 $1,344,594.70
161 $19,798.67 $5,602.48 $14,196.19 $1,330,398.51
162 $19,798.67 $5,543.33 $14,255.34 $1,316,143.17
163 $19,798.67 $5,483.93 $14,314.74 $1,301,828.43
164 $19,798.67 $5,424.29 $14,374.38 $1,287,454.05
165 $19,798.67 $5,364.39 $14,434.28 $1,273,019.77
166 $19,798.67 $5,304.25 $14,494.42 $1,258,525.35
167 $19,798.67 $5,243.86 $14,554.81 $1,243,970.54
168 $19,798.67 $5,183.21 $14,615.46 $1,229,355.08
169 $19,798.67 $5,122.31 $14,676.36 $1,214,678.72
170 $19,798.67 $5,061.16 $14,737.51 $1,199,941.21
171 $19,798.67 $4,999.76 $14,798.91 $1,185,142.30
172 $19,798.67 $4,938.09 $14,860.58 $1,170,281.72
173 $19,798.67 $4,876.17 $14,922.50 $1,155,359.22
174 $19,798.67 $4,814.00 $14,984.67 $1,140,374.55
175 $19,798.67 $4,751.56 $15,047.11 $1,125,327.44
176 $19,798.67 $4,688.86 $15,109.81 $1,110,217.63
177 $19,798.67 $4,625.91 $15,172.76 $1,095,044.87
178 $19,798.67 $4,562.69 $15,235.98 $1,079,808.89
179 $19,798.67 $4,499.20 $15,299.47 $1,064,509.42
180 $19,798.67 $4,435.46 $15,363.21 $1,049,146.21
181 $19,798.67 $4,371.44 $15,427.23 $1,033,718.98
182 $19,798.67 $4,307.16 $15,491.51 $1,018,227.47
183 $19,798.67 $4,242.61 $15,556.06 $1,002,671.41
184 $19,798.67 $4,177.80 $15,620.87 $987,050.54
185 $19,798.67 $4,112.71 $15,685.96 $971,364.58
186 $19,798.67 $4,047.35 $15,751.32 $955,613.26
187 $19,798.67 $3,981.72 $15,816.95 $939,796.31
188 $19,798.67 $3,915.82 $15,882.85 $923,913.46
189 $19,798.67 $3,849.64 $15,949.03 $907,964.43
190 $19,798.67 $3,783.19 $16,015.48 $891,948.95
191 $19,798.67 $3,716.45 $16,082.22 $875,866.73
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 23 4918-2586-6419, v. 3
Payment
No. Payment Amount Interest Principal Remaining Balance 192 $19,798.67 $3,649.44 $16,149.23 $859,717.50
193 $19,798.67 $3,582.16 $16,216.51 $843,500.99
194 $19,798.67 $3,514.59 $16,284.08 $827,216.91
195 $19,798.67 $3,446.74 $16,351.93 $810,864.98
196 $19,798.67 $3,378.60 $16,420.07 $794,444.91
197 $19,798.67 $3,310.19 $16,488.48 $777,956.43
198 $19,798.67 $3,241.49 $16,557.18 $761,399.25
199 $19,798.67 $3,172.50 $16,626.17 $744,773.08
200 $19,798.67 $3,103.22 $16,695.45 $728,077.63
201 $19,798.67 $3,033.66 $16,765.01 $711,312.62
202 $19,798.67 $2,963.80 $16,834.87 $694,477.75
203 $19,798.67 $2,893.66 $16,905.01 $677,572.74
204 $19,798.67 $2,823.22 $16,975.45 $660,597.29
205 $19,798.67 $2,752.49 $17,046.18 $643,551.11
206 $19,798.67 $2,681.46 $17,117.21 $626,433.90
207 $19,798.67 $2,610.14 $17,188.53 $609,245.37
208 $19,798.67 $2,538.52 $17,260.15 $591,985.22
209 $19,798.67 $2,466.61 $17,332.06 $574,653.16
210 $19,798.67 $2,394.39 $17,404.28 $557,248.88
211 $19,798.67 $2,321.87 $17,476.80 $539,772.08
212 $19,798.67 $2,249.05 $17,549.62 $522,222.46
213 $19,798.67 $2,175.93 $17,622.74 $504,599.72
214 $19,798.67 $2,102.50 $17,696.17 $486,903.55
215 $19,798.67 $2,028.76 $17,769.91 $469,133.64
216 $19,798.67 $1,954.72 $17,843.95 $451,289.69
217 $19,798.67 $1,880.37 $17,918.30 $433,371.39
218 $19,798.67 $1,805.71 $17,992.96 $415,378.43
219 $19,798.67 $1,730.74 $18,067.93 $397,310.50
220 $19,798.67 $1,655.46 $18,143.21 $379,167.29
221 $19,798.67 $1,579.86 $18,218.81 $360,948.48
222 $19,798.67 $1,503.95 $18,294.72 $342,653.76
223 $19,798.67 $1,427.72 $18,370.95 $324,282.81
224 $19,798.67 $1,351.18 $18,447.49 $305,835.32
225 $19,798.67 $1,274.31 $18,524.36 $287,310.96
226 $19,798.67 $1,197.13 $18,601.54 $268,709.42
227 $19,798.67 $1,119.62 $18,679.05 $250,030.37
228 $19,798.67 $1,041.79 $18,756.88 $231,273.49
229 $19,798.67 $963.64 $18,835.03 $212,438.46
230 $19,798.67 $885.16 $18,913.51 $193,524.95
231 $19,798.67 $806.35 $18,992.32 $174,532.63
232 $19,798.67 $727.22 $19,071.45 $155,461.18
Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12 24 4918-2586-6419, v. 3
Payment
No. Payment Amount Interest Principal Remaining Balance 233 $19,798.67 $647.75 $19,150.92 $136,310.26
234 $19,798.67 $567.96 $19,230.71 $117,079.55
235 $19,798.67 $487.83 $19,310.84 $97,768.71
236 $19,798.67 $407.37 $19,391.30 $78,377.41
237 $19,798.67 $326.57 $19,472.10 $58,905.31
238 $19,798.67 $245.44 $19,553.23 $39,352.08
239 $19,798.67 $163.97 $19,634.70 $19,717.38
240 $19,799.54 $82.16 $19,717.38 $0.00
Totals $4,751,681.67 $1,751,681.67 $3,000,000.00 $0.00
Because the actual Closing Date is not yet known, payment due dates are stated by payment number rather than by calendar date. Payment No. 1 is due on the date one (1) month after the date of the Note, and each subsequent payment is due on the same day of each successive month thereafter. Interest is computed at one-twelfth (1/12) of the annual Interest Rate on the outstanding principal balance. The final payment has been adjusted for rounding.

Docusign Envelope ID: EF66FCB6-3632-893F-83E8-7A6EBAAC1A12

Date: January 14, 2026
Preliminary Budget Quantity Unit Unit Cost Total
Off Site
Clear & grub 13128 SF 0.81 10,634
Rough grading 13128 SF 0.53 6,958
Road cut & fill 950 CY 4.77 4,532
Scarify & compact 13128 SF 1.27 16,673
Curb and gutter 650 LF 47.56 30,914
AC paving 13100 SF 9.32 122,092
Concrete Walk 1633 SF 25.70 41,968
Striping 650 LF 2.11 1,372
Bus stop 1 LS 2000.00 2,000
Sewer 270 LF 90.17 24,346
Water 270 LF 62.50 16,875
Storm drain 270 LF 99.77 26,938
Power 270 LF 150.00 40,500
Data 270 LF 125.00 33,750
$ 379,550

SITE DEVELOPMENT
Clear & grub 88642 SF 0.81 71,800
Rough grading 88642 SF 0.53 46,980
fine grading 88642 SF 0.88 78,005
Fire lane cut & fill 1889 CY 4.77 9,011
Building cut & fill 998 CY 32.92 32,854
Scarify & compact 88642 SF 1.27 112,575
Curb and gutter 2767 LF 47.56 131,599
ADA Ramp w/ Truncated Domes 8 EA 650.00 5,200
Drive approach 670 SF 35.75 23,953
AC paving fire lane 16945 SF 9.32 157,927
AC Paving 30630 SF 6.58 201,545
Striping 27687 LF 1.01 27,964
Decorative Fence 825 LF 200.00 165,000
Man Gate 2 EA 2,936.90 5,874
Rolling gate 2 EA 5,873.81 11,748
Concrete Walk 5580 SF 25.70 143,406
Mow Strip 825 SF 25.70 21,203
Signs 8 EA 408.26 3,266
Flag pole 1 EA 9763.21 9,763
monument 1 LS 10000.00 10,000
Generator 150 kw 1 LS 155,735.19 155,735
Trash enclosure 1 LS 10,000.00 10,000
Site water 150 LF 62.50 9,375
Site fire water 150 LF 62.50 9,375
Site irrigation water 100 LF 62.50 6,250
Back flow, thrust blocks for all water utilities 3 EA 1,500.00 4,500 Storm Drain 900 LF 99.77 89,793
Site sewer 400 LF 90.17 36,068
New PG&E service 1 LS 49588.00 49,588
Site power 1 LS 150000.00 150,000
Light poles 47575 SF 3.12 148,434
irrigation 22166 SF 4.38 97,087
Landscape-grass 13322 SF 2.44 32,506
Ground cover, shrubs 5030 SF 1.07 5,382
Tree 21 EA 2957.70 62,112
2,135,877

BUILDING
Footings 92 CY 1274.37 117,242
SOG 10392 SF 17.00 176,664
Structural Steel 10392 SF 52.18 542,255
Kingsburg
New City/Emergency Operations Center
Exterior Walls 6539 SF 19.97 130,584
Interior Walls 8228 SF 17.66 145,306
Hard Lids 495 SF 17.49 8,658
Plywood Shear Walls 66 MBF 6110.13 403,269
Roof Deck 10000 SF 9.89 98,900
Roof- Single ply 100 SQ 1025.64 102,564
Roof- Metal 3250 SF 28.58 92,885
Roof insulation 10392 SF 4.21 43,750
Insulation Exterior Walls 6539 SF 1.74 11,378
Insulation Sound 500 SF 1.13 565
Cement Plaster 727 SY 349.36 253,985
Run Mold at parapets and frames 500 LF 100.81 50,405
Gyp Board- Wall 22485 SF 7.08 159,194
Gyp Board- Ceiling 495 SF 5.40 2,673
Storefront Doors glazibng system 100 SF 84.17 8,417
Storefront Doors 2 EA 3887.68 7,775
Hollow Metal Door- Exterior 6 EA 1675.31 10,052
Interior solid core doors, pre hung 30 EA 424.51 12,735 Hollow Metal Doors and Frames 3x7 6 EA 873.49 5,241
Hollow Metal Doors and Frames 6x7 3 EA 765.69 2,297
Door hardware 37 EA 626.16 23,168
Windows 33 EA 606.90 20,028
Paint Exterior 5654 SF 2.89 16,340
Paint walls, ceiling 22845 SF 2.19 50,031
Paint doors and frames 36 EA 165.00 5,940
Casework lower w/ counter top 140 LF 367.69 51,477
Upper casework 50 LF 290.01 14,501
Building Signs per letter 24 EA 146.85 3,524
Room Signs 45 EA 26.68 1,201
T-bar ceiling 8960 SF 12.49 111,910
Ceramic Tile- floor 543 SF 23.16 12,576
Ceramic Tile- wall 2011 SF 23.29 46,836
Carpet 877 SY 49.20 43,148
RTB 1640 LF 5.02 8,233
Sheet vinyl 30 SY 110.00 3,300
Toilet Partitions 3 EA 1502.97 4,509
Urinal Screen 1 EA 666.37 666
Toilet Accessories, incl. install 31 EA 348.66 10,808
Water 10392 SF 4.65 48,323
Sewer 10392 SF 3.45 35,852
Gas 10392 SF 2.23 23,174
Plumbing fixtures in place 21 EA 7595.10 159,497
Water heater10827. 1 EA 10828.00 10,828
HVAC 10392 SF 54.89 570,417
Electrical Work 10392 SF 50.04 520,016
Lighting Fixtures 10392 SF 7.16 74,407
Low Voltage- Data 10392 SF 20.15 209,399
Fire Alarm 10392 SF 20.15 209,399
Fire Riser- alarm and valves 1 EA 7469.62 7,470
Fire Sprinklers 10392 SF 12.36 128,445
4,812,215
Subtotal: $ 7,327,642
General Conditions: 15% $1,099,146
General Contractor Overhead & Profit: 15% 1,099,146
Total Hard Cost (Construction Cost) $ 9,525,935
Soft Cost- DSA, A&E, Testing, Inspection, Furniture: 15% 1,428,890 Project Contingency: 3% 285,778
Total Project Cost: $ 11,240,603
Solar not included.

Kingsburg City CouncilJune 17, 2026

Kingsburg City Council
June 17, 2026