CITY OF LANCASTER
PRELIMINARY ENGINEER’S REPORT
FISCAL YEAR 2026-27
LANCASTER LANDSCAPE MAINTENANCE DISTRICT NO. 1 AND FOX FIELD
INDUSTRIAL CORRIDOR LANDSCAPE MAINTENANCE DISTRICT
May 2026
Prepared by
Harris & Associates
101 Progress, Suite 250
Irvine, CA 92618
www.weareharris.com
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
ENGINEER’S REPORT FOR
FISCAL YEAR 2026-27
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 _________, 2026.
_________________________________
ANDREA ALEXANDER
CITY CLERK
CITY OF LANCASTER
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 2026-27
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 Lancaster (the “City”), adopted a Resolution Initiating Proceedings for the Levy and Collection of Annual Assessments within Landscape Maintenance District No. 1 and Fox Field Industrial Corridor Landscape Maintenance District (the “District”) for Fiscal Year 2026-
27. Said Resolution called for the preparation and filing of an annual report (“Report”) pursuant to Chapter 1, Article 4 of the 1972 Act, beginning with section 22565, presenting plans and specifications 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 Assessor’s Office. The Los Angeles County Auditor/Controller uses APN and specific fund numbers 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 2026-27. • 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 Improvement Areas of the District, in accordance with State Law. Since its formation in June 1983, territory 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 2026-27. Properties annexed beginning Fiscal Year 2005-06 will be assessed at $148.04 per unit, which includes the established February CPI adjustment of 2.93% and will be subject to future annual CPI adjustments.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
2 Each lot or parcel within Front Row Center that was annexed will be assessed a unit assessment of $3,092.32 per acre for Fiscal Year 2026-27, which includes the established February CPI adjustment of
2.93% 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 Landscape Maintenance District, for the purpose of providing funds for the provision of landscape maintenance services 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 been annexed as indicated on the diagram, will be assessed a unit assessment of $0.4872 per Benefit Unit for Fiscal Year 2026-27, which includes the established CPI adjustment of 2.93% 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 maintenance services for landscape improvements within the Lancaster Business Park.
Each lot or parcel within the Business Park that has been annexed as indicated on the diagram, will be assessed a unit assessment of $0.300 per square foot of landscaped easement for Fiscal Year 2026-27, which includes the established CPI adjustment of 2.93% and will be subject to future annual CPI adjustments.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
3 IMPACTS OF PROPOSITION 218
On November 5, 1996 California voters approved Proposition 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 formation and administration of assessment districts.
Proposition 218 also requires that with certain specified exceptions, which are described below, all existing assessment districts must be ratified by the property owners within the district using the new procedures.
Some of these exceptions include:
1) Any assessment imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.
2) Any assessments levied pursuant to a petition signed 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 the 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 officials, attorneys, assessment engineers and Senate Bill 919, it has been determined that “streets” include all public improvements located within the street right-of-way. This would include median and parkway landscaping, safety lighting and street lighting.
It was also determined that if assessments were imposed 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 situations 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 landscape or park facilities and the resulting assessment 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 was 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 Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 2026–27
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the Lancaster City Council for Landscape Maintenance District 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 2026–27.
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 Office of the City Clerk and are incorporated herein by reference.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 on the lists thereof, attached hereto, and are on file 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 District, 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 or 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 fiscal year to which this Report applies. Part IV of 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 improvements on each benefited lot or parcel of land within the District. The proposed Assessment Roll using Fiscal Year 2026-27 assessment rates are included in this Report as Part V, and includes a separate assessment listing for the Fox Field Industrial Corridor District.
Harris and Associates is performing the administrative function of preparing this Report and submitting the assessment amounts to Los Angeles County for the 2026-27 tax year, based on previous City Council approvals.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 are 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 the District are voluminous and are not bound in this 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 for the improvements on file with the City and are incorporated herein by reference.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
7 PART II – COST ESTIMATE
Landscape Maintenance District No. 1 Cost Estimate
There were 18,610 parcels being assessed prior to the effective date of Proposition 218, which was July 1, 1997. These assessments, imposed pursuant to petitions 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 2026-27. 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 that have been annexed into the District since the effective date of Proposition 218. All of these parcels receive a Special Benefit from the improvements 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 2026-27 include legal advertising, tree and plant material, horticultural service, landscape maintenance, grounds maintenance, soil and weed control, graffiti abatement, electricity, water, transfer/city administration costs which includes salaries, benefits, equipment, and overhead. The total estimated operating cost to the District for Fiscal Year 2026- 27 is $3,775,143 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, 2027.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
8 District Fund Accounting
DISTRICT FUND ACCOUNTINGEXPENSESREVENUESBALANCEFund Balance as of July 1, 2025($248,243)FY 2025-26 Estimated RevenuesAssessments from Annexed Properties$2,111,014Interest, Developers Fees for New Annexations$12,000Transfers In$1,391,650Total Revenue FY 2025-26$3,514,664Projected Exepenses through June 30, 2025$3,134,578Capital Encumbrances FY 2025-26$0Transfers Out$110,537Total Expenditures FY 2025-26$3,245,115Projected Fund Balance as of July 1, 2026$21,305FY 2026-27 Projected RevenuesAssessments from Properties$2,133,549Interest, Developers Fees for New Annexations$12,000Property Damage $0Transfers In$0Total Revenue FY 2026-27$2,145,549Budgeted Expenses FY 2026-27Operating Expenses$3,664,801Capital Encumbrances$0Capital Adjustment$0Transfers Out$110,342Total Expenditures FY 2026-27 $3,775,143Projected Fund Balance as of July 1, 2027($1,608,289)Lancaster Landcape Maintenance District No. 1Total Parcels to be Assessed @ $80.00 per Benefit Unit 18,610Total Parcels to be Assessed @ $148.04 per Benefit Unit3,408Fox Field Industrial CorridorTotal Parcels to be Assessed @ $0.4872 per Benefit Unit 7Front Row CenterTotal Parcels to be Assessed @ $3,092.32 per Acre 2Lancaster Business ParkTotal Parcels to be Assessed @ $0.30 per Square Foot 68
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 from the landscape improvements and services, and therefore the cost are apportioned to the lots created by development. In accordance with the Fox Field Industrial Corridor Specific Plan, Avenue G was designed with a 10-foot 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 determined 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 units calculated for each of the proposed land uses in the Fox Field Industrial Corridor Landscape Maintenance District.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 $0.4872 per Benefit Unit for Fiscal Year 2026-27.
Unit Assessment Rate = Total Costs / Total Benefit Units
The annual assessment for a given parcel is equal to 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 Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
11 PART III – METHOD OF APPORTIONMENT
General
The 1972 Act allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements as detailed in Section I of this Report. The 1972 Act also requires 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, and utilizes commonly accepted engineering 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 special benefit received by each lot or parcel. The special 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 maintenance of landscaping provides direct and special benefit to those properties located within the District. Each lot or parcel within the District receives a particular and distinct benefit from the continued operation, maintenance, and servicing of the improvements over and above any general benefits conferred on the public at large.
The improvements were originally installed as conditions of approval for the development of the parcels within the District. As part of the development process, the City required the developer to install and provide for the ongoing maintenance of the improvements and appurtenant facilities serving the parcels within the District. Therefore, the parcels within the District were approved and developed with the expectation that the improvements would be permanently maintained to preserve the planned character and functionality of the development.
The maintained improvements continue to confer special benefits upon parcels within the District by preserving and enhancing the desirability, attractiveness, marketability, and functionality of the properties. The improvements also provide visual enhancement, community identity, and functional integration of the parcels within the development, thereby directly benefiting the assessed properties.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
12 These benefits directly affect the use, enjoyment, desirability, and value of the parcels within the District and are uniquely associated with ownership of property within the development area served by the improvements.
The maintenance and servicing of landscaping and appurtenant improvements further protect the use and enjoyment of the parcels within the District by preserving the appearance and condition of landscaped areas and related facilities that specifically serve the development. These benefits are immediate, particular, and distinct to the properties within the District.
General Benefit
Although the improvements may be visible to or incidentally used by members of the public or properties outside the District, the improvements were installed to serve and benefit the properties within the District as part of the approved development. The improvements are specifically designed to provide benefit to the parcels within the District and are maintained for that purpose.
Any benefit received by the public at large or by properties outside the District is incidental, secondary, and not separable from the special benefits conferred upon the assessed parcels. Therefore, the operation, maintenance, and servicing of the improvements provide only incidental and minimal general benefit to the public at large and properties outside the District, which is not reasonably separate from the special benefits conferred upon the assessed parcels.
Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable lot or parcel receives distinct and special benefits from the improvements and services provided, including the enhanced aesthetic appearance and 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 perimeter landscaping serves the residential development as an integrated neighborhood feature that enhances the appearance, identity, and environmental quality of the entire development area.
Although certain parcels may be located closer to particular landscaped areas, the improvements collectively contribute to the desirability and functionality of all parcels within the benefited area by maintaining a cohesive community character and protecting the quality of the development environment.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
13 Accordingly, the special benefits derived from the improvements are distributed throughout the benefited residential area, and the assessment methodology proportionately apportions costs among parcels based upon the relative special benefit received.
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 Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
14 FOX FIELD BOUNDARY MAP
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
15 LANCASTER BUSINESS PARK BOUNDARY MAP
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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 District for Fiscal Year 2026-27, 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 by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based 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 public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common 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 little or no benefit from the improvements and are therefore, exempted from assessment.
The Fiscal Year 2026-27 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 Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
17 FOX FIELD ASSESSMENT ROLL
FISCAL YEAR 2026-27
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 assessed. The County does not generate a tax bill for government owned parcels.
Project No. APN Lot No.Square FeetAcresAssessment RateBenefit Units2026-27 AssessmentPM 060916-01 3105-001-046 3 46,174 1.06 $0.487 589.36 $287.003105-001-047 4 23,958 0.55 $0.487 305.80 $148.923105-001-048 5 21,344 0.49 $0.487 272.44 $132.663105-001-050 7 26,572 0.61 $0.487 339.16 $165.163105-001-051 8 23,522 0.54 $0.487 300.24 $146.203105-001-915 & 916 1 47,480 1.09 $0.487 606.04 $295.142 49,658 1.14 $0.487 633.84 $308.683 29,185 0.67 $0.487 372.52 $181.404 20,473 0.47 $0.487 261.32 $127.265 36,155 0.83 $0.487 461.48 $224.746 43,560 1 $0.487 556.00 $270.767 50,965 1.17 $0.487 650.52 $316.808 52,708 1.21 $0.487 672.76 $327.629 45,302 1.04 $0.487 578.24 $281.6010 38,333 0.88 $0.487 489.28 $238.2611 1,742,400 40 $0.487 22,240.00 $0.00SPR 23-003 3105-001-055* 13.24 $0.487 7,361.44 $0.00SPR 23-003 3105-001-056* 18.76 $0.487 10,430.56 $0.00SPR 23-004 3105-001-054* 40.00 $0.487 22,240.00 $0.00SPR 21-15 3114-011-033* 68.91 $0.487 38,313.96 $0.00SPR 21-09 3114-010-011* 11 1,742,40040.00 $0.487 22,240.00 $0.004,040,190 $3,452.20*Parcel is vacant as of June 2026. Property will not be asseseed until such time as it develops.
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
18 LANCASTER BUSINESS PARK ASSESSMENT ROLL
FISCAL YEAR 2026-27
APNAssessment RateAcreage2026-27 Assessment3126009116 $0.300 12,588.53 $3,776.543126009124 $0.300 44,309.96 $13,292.983126009132 $0.300 6,932.95 $2,079.883126009136 $0.300 3,916.44 $1,174.923126009137 $0.300 5,213.76 $1,564.123126009138 $0.300 4,938.70 $1,481.603126009139 $0.300 3,734.30 $1,120.283126009140 $0.300 2,172.00 $651.603126009141 $0.300 2,274.00 $682.203126009145 $0.300 15,681.80 $4,704.543126009146 $0.300 4,356.00 $1,306.803126009147 $0.300 21,403.00 $6,420.903126009154 $0.300 1,201.95 $360.583126009155 $0.300 1,201.95 $360.583126009156 $0.300 1,201.95 $360.583126009157 $0.300 1,201.95 $360.583126009158 $0.300 1,201.95 $360.583126009159 $0.300 1,201.95 $360.583126009160 $0.300 1,201.95 $360.583126009161 $0.300 1,201.95 $360.583126009162 $0.300 1,201.95 $360.583126009163 $0.300 1,201.95 $360.583126009164 $0.300 1,201.95 $360.583126009165 $0.300 1,201.95 $360.583126009166 $0.300 1,201.95 $360.583126009167 $0.300 1,201.95 $360.583126009168 $0.300 1,201.95 $360.583126009169 $0.300 1,201.95 $360.583126009170 $0.300 1,201.95 $360.583126009171 $0.300 1,201.95 $360.58
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
19 LANCASTER BUSINESS PARK ASSESSMENT ROLL
FISCAL YEAR 2026-27
APNAssessment RateAcreage/ Sq. Ft.2026-27 Assessment3126009172 $0.300 1,201.95 $360.583126009173 $0.300 1,201.95 $360.583126009174 $0.300 1,201.95 $360.583126009175 $0.300 6,622.67 $1,986.803126027055 $0.300 5,271.35 $1,581.403126027084 $0.300 4,354.18 $1,306.243126027085 $0.300 2,280.00 $684.003126027086 $0.300 1,560.00 $468.003126027093 $0.300 1,560.00 $468.003126027094 $0.300 2,280.00 $684.003126027095 $0.300 4,491.24 $1,347.363126027105 $0.300 5,639.40 $1,691.823126027109 $0.300 3,300.00 $990.003126027113 $0.300 1,560.00 $468.003126027114 $0.300 1,395.39 $418.603126027115 $0.300 16,461.72 $4,938.503126027118 $0.300 1,590.00 $477.003126027119 $0.300 12,025.01 $3,607.503126027120 $0.300 3,895.55 $1,168.663126027123 $0.300 5,077.35 $1,523.203126027124 $0.300 2,039.89 $611.963126027127 $0.300 15,448.80 $4,634.643126027129 $0.300 2,879.78 $863.923126027131 $0.300 4,686.52 $1,405.943126027132 $0.300 2,187.96 $656.383126027135 $0.300 3,624.25 $1,087.263126027136 $0.300 9,410.79 $2,823.223126027138 $0.300 25,812.19 $7,743.643126027140 $0.300 5,476.80 $1,643.043126027142 $0.300 3,392.40 $1,017.723126027143 $0.300 4,760.08 $1,428.023126027145 $0.300 11,734.09 $3,520.223126027150 $0.300 25,820.80 $7,746.243126027151 $0.300 2,369.99 $710.983126027153 $0.300 19,059.85 $5,717.943126027154 $0.300 19,012.77 $5,703.823126027155 $0.300 5,867.58 $1,760.263126027969 $0.300 15,145.24 $4,543.56$123,256.38
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
20 FRONT ROW CENTER ASSESSMENT ROLL
FISCAL YEAR 2026-27
APN Acres Parcel Type/UseAssessment Rate2026-27 Assessment3153-015-041 2.16 Hampton Inn & Suites Hotel $3,092.32 $6,679.403153-015-042 3.051 Homewood Suites Hotel $3,092.32 $9,434.66$16,114.06
Engineer’s Report
Lancaster Landscaping Maintenance District
City of Lancaster
Fiscal Year 2026-27
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, agreeing to the annexation, assessment and annual CPI increase associated with the District.
Annexation No.'s APN(s) ProjectCalculated EDU'sEstimated 1st Year Assessment LMDLMD 26-013153-025-0453153-025-046TR 83573 (GRA24-03486)68 SFR LAND DEVELOPMENT OF AMERICA LLC68.00 $9,780.44LMD 26-053203-033-021TR 82208-01 (GRA25-06738)7 SFR SHAYAN CAPITAL LLC75.00 $10,787.25LMD 26-063204-003-0463204-003-0473204-003-0483204-003-049TR 62403 (GRA25-04934)235 SFR BAYSHORE LLC CROWN JEWELS LLC235.00 $33,800.05LMD 26-073150-021-019TR 60367 (GRA25-03150)109 SFR WESTERN FUNDING LLC109.00 $15,677.47LMD 26-083111-021-022PMT25-07408 4038 Derby Cir, Lancaster, 93536GARCIA FAVIOLA1.00 $143.83LMD 26-093153-009-007TR 70892-01 (GRA25-05204)9 SFR WKR360 6 LLC9.00 $1,294.47