CITY OF LANCASTER
FINAL ENGINEER’S REPORT
FISCAL YEAR 2025-26
LANCASTER LANDSCAPE MAINTENANCE DISTRICT NO. 1 AND FOX FIELD
INDUSTRIAL CORRIDOR LANDSCAPE MAINTENANCE DISTRICT
June 2025
Prepared by
Harris & Associates
101 Progress, Suite 250
Irvine, CA 92618
www.weareharris.com
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
ENGINEER’S REPORT FOR
FISCAL YEAR 2025-26
LANDSCAPE MAINTENANCE DISTRICT NO. 1
AND FOX FIELD INDUSTRIAL CORRIDOR LANDSCAPE MAINTENANCE DISTRICT
CITY OF LANCASTER
STATE OF CALIFORNIA
I HEREBY CERTIFY THAT THE ANNUAL REPORT, TOGETHER WITH THE ASSESSMENT ROLL THERETO ATTACHED,
WAS CONFIRMED BY THE CITY COUNCIL OF THE CITY OF LANCASTER, STATE OF CALIFORNIA AND FILED WITH ME ON THE _____ DAY OF _________, 2025.
_________________________________
ANDREA ALEXANDER
CITY CLERK
CITY OF LANCASTER
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
TABLE OF CONTENTS
Table of Contents
Introduction 1
Impacts of Proposition 218 3
Statement of Assessment Engineer 4
Part I – Plans and Specifications 6
Part II – Cost Estimate 7
Part III – Method of Apportionment 11
Part IV – Assessment Diagrams 13
Part V – Assessment Roll 16
Appendix A – Assessment List of New Parcels for 2025-26
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
1 INTRODUCTION
Purpose
Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (the “1972 Act”), and in compliance with the substantive and procedural requirements of the California State Constitution Article XIII D (the “California Constitution”) the City Council of the City of Lanc aster (the “City”), adopted a Resolution Initiating Proceedings for the Levy and Collection of Annual A ssessments within Landscape Maintenance District No. 1 and Fox Field Industrial Corridor Landscape Maintenance District (the “District”) for Fiscal Year 2025-
26. Said Resolution called for the preparation and filing of an annual report (“Report”) pursuant to Chapter 1, Article 4 of the 1972 Act, beginning wit h section 22565, presenting plans and specification s describing the general nature, location and extent of the improvements to be maintained and an estimate of the costs to maintain said improvements within the District.
The word “parcel”, for purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Los Angeles County Ass essor’s Office. The Los Angeles County Auditor/Controller uses APN and specific fund numbe rs to identify properties to be assessed on the tax roll for special benefit assessments.
This Report consists of five sections and identifies the following items:
• Plans and Specifications. The location of the District and the specific improvements to be maintained.
• Estimate of Costs. The District costs and proposed assessments to be levied for 2025-26. • Method of Apportionment. How the District costs are allocated and apportioned to the assessable parcels based upon the benefit received.
• District Diagram. A Diagram showing the District boundaries. • Assessment Roll. A listing of properties to be assessed by APN and corresponding assessment amounts.
Overview
The City Council of the City of Lancaster approved the formation of Lancaster Landscape Maintenance District No. 1 in June 1983, for the purpose of providing funds for the provision of landscape maintenance services for landscape improvements within the Impr ovement Areas of the District, in accordance with State Law. Since its formation in June 1983, terri tory has been annexed into the District each year, increasing the improvement areas and the size of the district.
Each lot or parcel within the District that was annexed prior to Fiscal Year 2005-06 will be assessed a unit assessment of $80.00 for Fiscal Year 2025-26. Prope rties annexed beginning Fiscal Year 2005-06 will be assessed at $143.83 per unit, which includes the es tablished February CPI adjustment of 3.11% and will be subject to future annual CPI adjustments.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
2 Each lot or parcel within Front Row Center that was annexed will be assessed a unit assessment of $3,004.30 per acre for Fiscal Year 2025-26, which i ncludes the established February CPI adjustment of
3.11% and will be subject to future annual CPI adjustments.
In February 2007, in accordance with State law, the City Council of the City of Lancaster approved the formation of Fox Field Industrial Corridor Landscap e Maintenance District, for the purpose of providin g funds for the provision of landscape maintenance se rvices for landscape improvements within the Fox Field area of the District.
Each lot or parcel within the Fox Field Industrial Corridor Landscape Maintenance District that has be en annexed as indicated on the diagram, will be assess ed a unit assessment of $0.4734 per Benefit Unit fo r Fiscal Year 2025-26, which includes the established CPI adjustment of 3.11% and will be subject to future annual CPI adjustments.
In February 2007, in accordance with State law, the City Council of the City of Lancaster approved the annexation of the Lancaster Business Park into Landscape Maintenance District No. 1, for the purpose of providing funds for the provision of landscape main tenance services for landscape improvements within the Lancaster Business Park.
Each lot or parcel within the Business Park that ha s been annexed as indicated on the diagram, will be assessed a unit assessment of $0.292 per square foo t of landscaped easement for Fiscal Year 2025-26, which includes the established CPI adjustment of 3. 11% and will be subject to future annual CPI adjustments.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
3 IMPACTS OF PROPOSITION 218
On November 5, 1996 California voters approved Prop osition 218 entitled "Right to Vote on Taxes Act" which added Article XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the for mation and administration of assessment districts.
Proposition 218 also requires that with certain spe cified exceptions, which are described below, all existing assessment districts must be ratified by t he property owners within the district using the ne w procedures.
Some of these exceptions include:
1) Any assessment imposed exclusively to finance th e capital cost or maintenance and operation expenses for streets.
2) Any assessments levied pursuant to a petition si gned by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.
However, even if assessments are initially exempt from Proposition 218, if the assessments are increased in the future, the City will need to comply with th e provisions of Proposition 218 for that portion of the increased assessment, unless the increase in assessment was anticipated in the assessment formula (e.g., CPI increase).
Proposition 218 does not define this term “streets” , however, following the passage of Proposition 218 based on conversations with other public agency off icials, attorneys, assessment engineers and Senate Bill 919, it has been determined that “streets” inc lude all public improvements located within the str eet right-of-way. This would include median and parkway landscaping, safety lighting and street lighting.
It was also determined that if assessments were imp osed as a condition of development and property owners agreed to the imposition of assessments and subsequently signed a development agreement confirming so, this would suffice for the requirement of signing a petition to annex into the District.
The more difficult question arose in those situatio ns where the levy of assessments was imposed as a condition of approval for land development or subdivision where the property owner did not enter into a development agreement. In those cases, if the land scape or park facilities and the resulting assessme nt were a condition of the land development or subdivision approval and the property owner acquiesces to the levy of assessment, it is reasoned that this wa s a functional equivalent of giving express consent or signing a petition requesting the imposition of the assessment. Even the Howard Jarvis Taxpayers' Association seems to tacitly support this conclusion in its "Statement of Drafters' Intent". When discussing the exemption for existing assessments imposed pursuant to a petition, the taxpayers' association said:
"This provision exempts most land secured financing arrangements used by developers." Clearly acceptance of a condition of approval of a development or subdivision which requires that imposition of assessments is a common form of land secured financing used by developers to fund landscape maintenance.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
4 STATEMENT OF ASSESSMENT ENGINEER
Statement of Assessment Engineer
AGENCY: THE CITY OF LANCASTER
PROJECT: LANDSCAPE MAINTENANCE DISTRICT NO. 1 AND
FOX FIELD INDUSTRIAL CORRIDOR LANDSCAPE MAINTENANCE DISTRICT TO: CITY COUNCIL
CITY OF LANCASTER, STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2025–26
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the Lancaster City Council for Landscape Maintenance Di strict No. 1 and Fox Field Industrial Corridor Landscape Maintenance District of the City of Lancaster to provide landscape maintenance services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2025–26.
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, and in accordance with the City of Lancaster’s Resolution being adopted by the City Council, this Report has been ordered for:
LANDSCAPE MAINTENANCE DISTRICT NO. 1
AND FOX FIELD INDUSTRIAL CORRIDOR LANDSCAPE MAINTENANCE DISTRICT (Hereinafter referred to as the “District”),
This Report consists of the following five (5) parts and Appendices:
PART I
Plans and Specifications: Plans and specifications for the improvements are as set forth on the lists thereof, attached hereto, and are on file in the Of fice of the City Clerk and are incorporated herein by reference.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
5 PART II
Estimate of Costs: An estimate of the costs of the proposed improvements, including incidental costs and expenses in connection therewith, is as set forth o n the lists thereof, attached hereto, and are on fi le in the Office of the City Clerk and incorporated herein by reference.
PART III
Method of Apportionment: The method of apportionment indicates the proposed levy of the net amount of the costs and expenses of the improvements to be levied upon the parcels of land within the Distric t, in proportion to the estimated benefits to be received by such parcels.
PART IV
Assessment Diagram: The diagram of the district boundaries showing the exterior boundaries of the District and the lines and dimensions of each lot o r parcel of land within the District. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Los Angeles for the f iscal year to which this Report applies. Part IV o f this Report provides the Landscape Maintenance District No. 1 and Fox Field Industrial Corridor Landscape Maintenance District Diagrams.
PART V
Assessment Roll: An assessment of the estimated cost of the improve ments on each benefited lot or parcel of land within the District. The proposed A ssessment Roll using Fiscal Year 2025-26 assessment rates are included in this Report as Part V, and in cludes a separate assessment listing for the Fox Fi eld Industrial Corridor District.
Harris and Associates is performing the administrat ive function of preparing this Report and submittin g the assessment amounts to Los Angeles County for th e 2025-26 tax year, based on previous City Council approvals.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
6 PART I – PLANS AND SPECIFICATIONS
Description of the District and Boundaries
The District was formed for the purpose of ensuring the ongoing maintenance, operation and servicing of certain landscape improvements within the boundaries of the District. Said improvements are detailed below under “Improvements and Services Provided”.
The parcels in the District are located throughout the City of Lancaster.
Improvements and Services Provided
The improvements for the District be generally described as follows:
The maintenance, and servicing of landscaping, graffiti abatement, water and electrical power and appurtenant facilities.
Plans and Specifications for the improvements for t he District are voluminous and are not bound in thi s report but by this reference are incorporated and made a part of this report. The Plans and Specifications are on file in the office of the City Clerk and the City Engineer where they are available for public inspection.
The Lancaster Business Park includes 68 properties and encompasses 410,856 square feet of landscaping along the public streets, medians and easements within the business park.
The maintenance, and servicing within the Lancaster Business Park includes but is not limited to mowing, trimming tumbleweed and trash removal, aeration, weed control, pest control, tree staking and tying, dethatching, hedge pruning and cleanup of drainage facilities.
Reference is made to the plans and specifications f or the improvements on file with the City and are incorporated herein by reference.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
7 PART II – COST ESTIMATE
Landscape Maintenance District No. 1 Cost Estimate
There were 18,610 parcels being assessed prior to t he effective date of Proposition 218, which was Jul y 1, 1997. These assessments, imposed pursuant to pe titions signed by the owners of the properties, are exempted from the requirements of Proposition 218. Those 18,610 parcels will be assessed a unit assessment of $80.00 for Fiscal Year 2025-26. The unit assessment rate of $80.00 has not been increased, as there is no provision for an annual escalator for those parcels existing at the time Proposition 218 was adopted.
There are an estimated 3,451 additional parcels tha t have been annexed into the District since the effective date of Proposition 218. All of these pa rcels receive a Special Benefit from the improvemen ts and services provided and will be assessed in accordance with the requirements of Proposition 218.
The District costs for maintenance and incidentals for Fiscal Year 2025-26 include legal advertising, tree and plant material, horticultural service, landscap e maintenance, grounds maintenance, soil and weed control, graffiti abatement, electricity, water, tr ansfer/city administration costs which includes sal aries, benefits, equipment, and overhead. The total estimated operating cost to the District for Fiscal Year 2025- 26 is $3,245,114 and is proposed to be paid from the monies in the Landscape Maintenance District Fund.
The operating costs for the Fox Field Industrial Corridor are included in the overall District budget shown on the following page. Budgeted expenses are estimated through June 30, 2026.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
8 District Fund Accounting
DISTRICT FUND ACCOUNTING EXPENSES REVENUES BALANCE
Fund Balance as of July 1, 2024 $695,269
FY 2024-25 Estimated Revenues
Assessments from Annexed Properties $2,040,295
Interest, Developers Fees for New Annexations $7,128
Transfers In $60,000
Total Revenue FY 2024-25 $2,107,423
Projected Exepenses through June 30, 2024 $2,934,881
Capital Encumbrances FY 2024-25 $0
Transfers Out $116,054
Total Expenditures FY 2024-25 $3,050,935
Projected Fund Balance as of July 1, 2025 ($248,243)
FY 2025-26 Projected Revenues
Assessments from Properties $2,106,335
Interest, Developers Fees for New Annexations $12,00 0
Property Damage $0 Transfers In $1,391,650
Total Revenue FY 2025-26 $3,509,985
Budgeted Expenses FY 2025-26
Operating Expenses $3,134,578
Capital Encumbrances $0
Capital Adjustment $0
Transfers Out $110,537
Total Expenditures FY 2025-26 $3,245,114
Projected Fund Balance as of July 1, 2026 $16,627
Lancaster Landcape Maintenance District No. 1
Total Parcels to be Assessed @ $80.00 per Benefit Unit 18,610 Total Parcels to be Assessed @ $143.83 per Benefit Unit 3,376 Fox Field Industrial Corridor
Total Parcels to be Assessed @ $0.4734 per Benefit Unit 7 Front Row Center
Total Parcels to be Assessed @ $3,004.30 per Acre 2 Lancaster Business Park
Total Parcels to be Assessed @ $0.292 per Square Foot 67
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
9 Fox Field Industrial Corridor Landscape Maintenance District Cost Estimate The total cost shall be assessed proportionally to each individual parcel based upon the benefit received.
As a condition of development within the Fox Field Industrial Corridor, the developers are required to provide street trees and parkway landscaping along Avenue G in accordance with the requirements of the Fox Field Industrial Corridor Specific Plan. The District provides for the maintenance and servicing of the landscape improvements and all incidentals thereto. All parcels receive direct and special benefit fr om the landscape improvements and services, and therefore the cost are apportioned to the lots created by development.
In accordance with the Fox Field Industrial Corrido r Specific Plan, Avenue G was designed with a 10-fo ot wide landscaping easement on both sides with shrubs and canopy trees, as well as a 14-foot wide median, (7' of median included in cost calculation).
Determining the Cost per Benefit Unit
Benefit Units (BUs) for each parcel have been deter mined as a function of gross acreage and a Benefit Factor, related as shown in the following equation:
BUs = Gross Acres x Benefit Factor
Table 1 on the following page summarizes the total area, assigned benefit factor, and total benefit un its calculated for each of the proposed land uses in the Fox Field Industrial Corridor Landscape Maintenance District.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
10 TABLE 1: Summary of Benefit Units by Land Use
Land Use Land Use Code Gross Acres Benefit Factor Benefit Units Business Park BPK 598.60 556 per acre 332,821
Commercial COM 76.90 1,931 per acre 148,494
Fairgrounds/Business Park FRG/BPK 198.80 556 per acre 110,533 Light Industrial IND 206.40 304 per acre 62,746
Manufacturing/Distribution MFG 85.30 166 per acre 14,160 Office OFF 12.60 480 per acre 6,048
Office/Commercial OFF/COM 29.90 480 per acre 14,352 Research & Development R&D 126.00 353 per acre 44,478 Golf Course GLF 183.70 220 per acre 40,414
Open Space OSP 164.00 0 per acre 0
Roads RDS 244.60 0 per acre 0
TOTAL 1,926.80 774,046
The Unit Assessment Rate (annual assessment per BU) is $0.4734 per Benefit Unit for Fiscal Year 2025-26.
Unit Assessment Rate = Total Costs / Total Benefit Units
The annual assessment for a given parcel is equal t o the parcel’s total BUs multiplied by the Unit Assessment Rate, as shown in the following equation:
Total Assessment = Total BUs x Unit Assessment Rate
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
11 PART III – METHOD OF APPORTIONMENT
General
The 1972 Act allows for the establishment of assess ment districts by public agencies for the purpose o f providing certain public improvements as detailed in Section I of this Report. The 1972 Act also requ ires that the cost of these improvements and services be assessed based on benefit received rather than by assessed value of the properties being assessed. In accordance with the 1972 Act, Section 22573:
“
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.
— Streets and Highways Code Section 22573
The method of apportionment described in this Report and confirmed by the City Council at the time the District was formed, utilizes commonly accepted eng ineering practices which have been established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments.
The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the speci al benefit received by each lot or parcel. The spe cial benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.
Special Benefit
The improvements and associated costs have been all ocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as nec essary, were installed and are being maintained as part of the development plans specifically for each tract. As such, the improvements and continuing maintenance and servicing of those improvements are strictly the obligation of those properties.
General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development and are for the benefit of properties within the District and development. It has been determined therefore, any access or use by properties or individuals outside the District is incidental and the costs of operati ng, maintaining, and servicing said improvements therefore provides no measurable benefit to those outside properties or individuals.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
12 Definition of Special Benefit
The method of apportionment described in this Repor t is based on the premise that each assessable lot or parcel receives distinct and special benefits fr om the improvements and services provided, includin g the visual desirability provided by well-maintained landscaping. In accordance with Article XIII D, Section 4 of the California Constitution:
“
Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large.
— Article XIII D, Section 4 of the California Constitution Basis of Special Benefit Proportioning
The City of Lancaster requires a ten-foot wide landscape area for all residential development adjacent to all primary and secondary arterials. This requirement produces quarter square mile sections of residential development, with a ten foot wide landscape strip a round the perimeter. The perimeter landscaping improves the appearance of the residential development and provides a benefit to all parcels within th e area. The landscaping also helps control erosion, provides shade, and reduces heat buildup in the development. These benefits are considered a Speci al Benefit to all of the parcels within the quarter square mile section.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
13 PART IV – ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown below. The lines and dimensions shown on maps of the Los Angeles County Assessor, for the current year, are incorporated by reference herein and made a part of this Report.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
14 FOX FIELD BOUNDARY MAP
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
15 LANCASTER BUSINESS PARK BOUNDARY MAP
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
16 PART V – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the Los Angeles County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.
A complete listing of parcels assessed within the D istrict for Fiscal Year 2025-26, is too voluminous to include in the Report but is incorporated herein by reference and is on file with the City Clerk’s Office. If any parcel submitted for collection is identified b y the County Auditor/Controller to be an invalid pa rcel number for the current fiscal year, a corrected par cel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Co ntroller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be ba sed on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.
Non-assessable lots or parcels include areas of pub lic streets and other roadways (typically not assig ned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; com mon areas; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions.
These types of parcels are considered to receive li ttle or no benefit from the improvements and are therefore, exempted from assessment.
The Fiscal Year 2025-26 Assessment Rolls for the Fox Field Industrial Corridor, the Lancaster Business Park and the parcels known as “Front Row Center” are shown on the following pages.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
17 FOX FIELD ASSESSMENT ROLL
FISCAL YEAR 2025-26
Parcels 3105-001-915 and 3105-001-916 are City-owned parcels. The City pays for the maintenance costs shared by these two parcels and therefore are not a ssessed. The County does not generate a tax bill f or government owned parcels.
Project No. APN Lot No.
Square
Feet Acres
Assessment
Rate
Benefit
Units
2025-26
Assessment
PM 060916-01 3105-001-046 3 46,174 1.06 $0.473 589.36 $278 .96 3105-001-047 4 23,958 0.55 $0.473 305.80 $144.74
3105-001-048 5 21,344 0.49 $0.473 272.44 $128.96
3105-001-050 7 26,572 0.61 $0.473 339.16 $160.54
3105-001-051 8 23,522 0.54 $0.473 300.24 $142.12
3105-001-915 & 916 1 47,480 1.09 $0.473 606.04 $286.86
2 49,658 1.14 $0.473 633.84 $300.02
3 29,185 0.67 $0.473 372.52 $176.32
4 20,473 0.47 $0.473 261.32 $123.68
5 36,155 0.83 $0.473 461.48 $218.44
6 43,560 1 $0.473 556.00 $263.18
7 50,965 1.17 $0.473 650.52 $307.92
8 52,708 1.21 $0.473 672.76 $318.44
9 45,302 1.04 $0.473 578.24 $273.70
10 38,333 0.88 $0.473 489.28 $231.60
11 1,742,400 40 $0.473 22,240.00 $0.00
SPR 23-003 3105-001-042* 32.00 $0.473 17,792.00 $0.00
SPR 23-004 3105-001-054* 40.00 $0.473 22,240.00 $0.00
SPR 21-15 3114-011-033* 68.91 $0.473 38,313.96 $0.00
SPR 21-09 3114-010-011* 11 1,742,400
40.00 $0.473 22,240.00 $0.00
4,040,190 $3,355.48
*Parcel is vacant as of June 2025. Property will not be asseseed until such time as it develops.
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
18 LANCASTER BUSINESS PARK ASSESSMENT ROLL
FISCAL YEAR 2025-26
APN
Assessment
Rate Acreage
2025-26
Assessment
3126009116 $0.292 12,588.53 $3,676.04
3126009124 $0.292 44,309.96 $12,939.18
3126009132 $0.292 6,932.95 $2,024.52
3126009136 $0.292 3,916.44 $1,143.66
3126009137 $0.292 5,213.76 $1,522.48
3126009138 $0.292 4,938.70 $1,442.16
3126009139 $0.292 3,734.30 $1,090.46
3126009140 $0.292 2,172.00 $634.24
3126009141 $0.292 2,274.00 $664.04
3126009145 $0.292 15,681.80 $4,579.32
3126009146 $0.292 4,356.00 $1,272.00
3126009147 $0.292 21,403.00 $6,250.00
3126009154 $0.292 1,201.95 $350.98
3126009155 $0.292 1,201.95 $350.98
3126009156 $0.292 1,201.95 $350.98
3126009157 $0.292 1,201.95 $350.98
3126009158 $0.292 1,201.95 $350.98
3126009159 $0.292 1,201.95 $350.98
3126009160 $0.292 1,201.95 $350.98
3126009161 $0.292 1,201.95 $350.98
3126009162 $0.292 1,201.95 $350.98
3126009163 $0.292 1,201.95 $350.98
3126009164 $0.292 1,201.95 $350.98
3126009165 $0.292 1,201.95 $350.98
3126009166 $0.292 1,201.95 $350.98
3126009167 $0.292 1,201.95 $350.98
3126009168 $0.292 1,201.95 $350.98
3126009169 $0.292 1,201.95 $350.98
3126009170 $0.292 1,201.95 $350.98
3126009171 $0.292 1,201.95 $350.98
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
19 LANCASTER BUSINESS PARK ASSESSMENT ROLL
FISCAL YEAR 2025-26
APN
Assessment
Rate
Acreage/
Sq. Ft.
2025-26
Assessment
3126009172 $0.292 1,201.95 $350.98
3126009173 $0.292 1,201.95 $350.98
3126009174 $0.292 1,201.95 $350.98
3126009175 $0.292 6,622.67 $1,933.92
3126027055 $0.292 5,271.35 $1,539.30
3126027084 $0.292 4,354.18 $1,271.48
3126027085 $0.292 2,280.00 $665.78
3126027086 $0.292 1,560.00 $455.54
3126027093 $0.292 1,560.00 $455.54
3126027094 $0.292 2,280.00 $665.78
3126027095 $0.292 4,491.24 $1,311.50
3126027105 $0.292 5,639.40 $1,646.78
3126027109 $0.292 3,300.00 $963.64
3126027113 $0.292 1,560.00 $455.54
3126027114 $0.292 1,395.39 $407.46
3126027115 $0.292 16,461.72 $4,807.06
3126027118 $0.292 1,590.00 $464.30
3126027119 $0.292 12,025.01 $3,511.48
3126027120 $0.292 3,895.55 $1,137.56
3126027123 $0.292 5,077.35 $1,482.66
3126027124 $0.292 2,039.89 $595.66
3126027127 $0.292 15,448.80 $4,511.28
3126027129 $0.292 2,879.78 $840.94
3126027131 $0.292 4,686.52 $1,368.52
3126027132 $0.292 2,187.96 $638.90
3126027135 $0.292 3,624.25 $1,058.32
3126027136 $0.292 9,410.79 $2,748.08
3126027138 $0.292 25,812.19 $7,537.56
3126027140 $0.292 5,476.80 $1,599.30
3126027142 $0.292 3,392.40 $990.62
3126027143 $0.292 4,760.08 $1,390.00
3126027145 $0.292 11,734.09 $3,426.52
3126027150 $0.292 25,820.80 $7,540.06
3126027151 $0.292 2,369.99 $692.06
3126027153 $0.292 19,059.85 $5,565.76
3126027154 $0.292 19,012.77 $5,552.02
3126027155 $0.292 5,867.58 $1,713.42
$115,553.02
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
20 FRONT ROW CENTER ASSESSMENT ROLL
FISCAL YEAR 2025-26
APN Acres Parcel Type/Use
Assessment
Rate
2025-26
Assessment
3153-015-041 2.16 Hampton Inn & Suites Hotel $3,004.30 $6,489.28 3153-015-042 3.051 Homewood Suites Hotel $3,004.30 $9,1 66.12 $15,655.40
Engineer’s Report
Lancaster Lighting Maintenance District
City of Lancaster
Fiscal Year 2025-26
21 APPENDIX A – ASSESSMENT ROLL FOR NEW PARCELS
Appendix A is a list of the new parcels to be assessed for landscaping services within the District as of the date this report was prepared. The property owner of these parcels agreed to be annexed into the District and the City Council will conduct a public hearing to memorialize and approve the annexations. The proceedings for annexation will be held and conducted in compliance with Proposition 218. Each property owner has signed an assessment ballot and waiver, a greeing to the annexation, assessment and annual CPI increase associated with the District.
Annexation
No.'s APN(s) Project Calculated
EDU's
Estimated
1st Year
Assessment
LLMD
LMD 24-06 3203-016-037 TR 61920 55th Ave W and Ave K NG SIEW HUAT CHIA JENNY 162.00 $22,599.00 LMD 24-07
3204-006-025 thru 027
3204-006-031
3204-006-067
3204-006-071
3204-006-075
3204-006-081
3204-006-085
3204-006-088
3204-006-113 thru 115
TR 66680 52nd St E and Ave K-8 SOUTHWOOD LIMITED, LP 2 15.00 $29,853.00 LMD 24-08 3153-007-004 TR 70180 45th St W., north of Lancaster Blvd CA LANCO 109, LLC 109.00 $15,205.50 LMD 24-09 3203-018-064 TR 72534 Ave. J-8, between 70th and 65th W. GID LANCASTER 80, LLC 98.00 $13,671.00 LMD 24-10 3203-018-110 TR 72739 NE corner of 65th W & Ave. K HAVERIM BEHROOZ K TR. HAVERIM 39TH AND HILL, LLC 73. 00 $10,183.50 LMD 24-11 3153-005-088 TR 74996-01 40th St W and Ave J (PHASE 1 ONLY) HATZLACHA DEVELOPMENT, LLC 24.00 $3,348.00 LMD 24-12
3150-018-014
3150-018-044
3150-018-045
3150-018-046
TR 83497 Ave I and 42nd St W PRIME 40 WEST, LLC 163.00 $22,738.50 LMD 24-13 3150-021-028 TR 83572 Lancaster Blvd and 35th St E. LA MAIN CENTER, LLC ET AL, TIFERET, LLC 118.00 $16,46 1.00 LMD 24-14 3150-012-025 & 026 TR 63786 N/W corner of 30th Street East and Avenue J-8 HILL VIEW HOMES 36.00 $5,022.00 LMD 25-01 3150-008-072 TR 83231 20th St. east and Nugent Shayan Capital LLC et al, 26 Global Infinity LLC 39. 00 $5,440.50 LMD 25-02 3150-027-008 TR 62485 30th E. & Ave. J (south of Nugent) 26 GLOBAL INFINITY, LLC & PACIFIC SIERRA ASSOCIATES, LLC 39.00 $5,440.50 LMD 25-03 3150-027-026 TR 62484 SE corner of 25th St E. and Nugent 26 GLOBAL INFINITY, LLC & PACIFIC SIERRA ASSOCIATES, LLC 37.00 $5,161.50 LMD 25-04 3170-002-058 TR 61970 NE corner of Carol Dr & E Avenue K8 25 AND K LLC AND TIFERET LLC 9.00 $3,111.50 LMD 25-05 3204-004-024 TR 84283 Ave L & 70th St W WAGNER, SANDRA 56.00 $9,668. 00 LMD 25-06 3150-028-005 TR 83315 Southeast corner of 30th Street East and Nugent Street FIDELITY COAST LLC 103.00 $8,034.00 FF 24-01 3114-011-033 SPR 21-15 SW corner of Ave G and Hwy 14 AMAZON COMMERCIAL SVCS, LLC 38313.96 $17,589.32 FF 25-01 3105-001-042 SPR 24-014 SE corner of William J Barnes Avenue and 47th Street West NPF Lancaster LLC 9728.00 $4,465.97
LANDSCAPE MAINTENANCE DISTRICT