under the circumstances then prevailing, including, but not limited to, the general economic conditions and anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency.”
The City Treasurer and other individuals assigned to manage the investment portfolio, acting within the intent and scope of the investment policy and other written procedures and exercising due diligence, shall be relieved of personal responsibility and liability for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments.
IV. OBJECTIVES.
The City’s funds shall be invested in a manner designed to accomplish the following objectives which are listed in priority order:
Safety of Principal
Safety of principal is the foremost objective of the City of Lincoln. Each investment transaction shall seek to ensure that capital losses are avoided, whether from securities default, broker-dealer default, or from erosion of the market value. The City shall seek to preserve principal by mitigating the two types of risk, credit risk and market risk.
Credit Risk - defined as the risk of loss due to failure of the issuer of a security, shall be mitigated by investing in investment grade securities and by diversifying the investment portfolio so that the failure of any one issuer does not unduly harm the City’s capital base and cash flow.
Market Risk - defined as market value fluctuations due to overall changes in the general level of interest rates, shall be mitigated by limiting the maximum maturity of any one security to five years, structuring the portfolio based on historic and current cash flow analysis eliminating the need to sell securities prior to maturity for cash needs and avoiding the purchase of long term securities for the sole purpose of short term speculation.
Liquidity
Because the City operates its own water, sewer, and garbage utilities and bills for these services monthly, significant cash flow is generated on a daily basis. Historical cash flow trends are compared to current cash flow requirements on an ongoing basis inan effort to ensure that the City's inv estment portfolio will remain sufficiently liquid to enable the City to meet all reasonably anticipated operating requirements.
Return on Investments
The investment portfolio should be designed to attain a market average rate of return through budgetary and economic cycles, consistent with the risk limitations, prudent 112
investment principles and cash flow characteristics identified within the financial statements.
V. MAXIMUM MATURITIES.
Maturities of investments will be selected based on liqu idity requirements to minimize interest rate risk and maximize earnings. Current and expected yield curve analysis will be monitored and the portfolio will be invested accordingly.
The City will not directly invest in securities maturing more than five years from the date of purchase. Per California Government Code Section 53601, the City may invest in maturities beyond five years after the City Council has granted express authority to make that investment either specifically or as part of an investment program approved by the City Council no less than three months prior to the investment. For purposes of compliance with this Policy, an investment’s term or remaining maturity shall be measured from the settlement date to final maturity.
VI. PERFORMANCE EVALUATION.
Investment performance is continually monitored and evaluated by the City Treasurer.
Investment performance statistics and activity reports are generated quarterly for presentation to the Fiscal & Investment Oversight Committee and the City Council.
The investment portfolio shall be designed to attain a market average rate of return through budgetary and economic cycles, taking into account the investment risk constraints and cash flow needs. The specific investment performance objective for the portfolio shall be to earn a total rate of return over a market cycle which is approximately equal to a market benchmark index.
VII. DELEGATION OF AUTHORITY AND DUTIES.
On May 14, 2019, the City Council adopted Ordinance 985B, amending Municipal Code which established the Office of the Finance Director position for the City of Lincoln. That ordinance delegated to the Finance Director those duties set forth in Sections 41001 through 41007 and 53630 through 53683 of the Government Code of the State of California.
Pursuant to City of Lincoln Ordinance number 397B, the City Manager is the Finance Director. The City Manager may delegate day to day duties to the Finance Director.
The City Treasurer is an elected official, and as such must be a resident and registered voter of the city. Desirable qualifications for the City Treasurer include:
1) Knowledge of municipal revenue sources;
2) Knowledge of methods, practices and principles related to the investment of City funds;
3) Knowledge of assessment district and bond financing techniques; 4) Knowledge of methods, practices and principles related to evaluating municipal cash flow needs;
5) Ability to invest the City’s funds in a wise and prudent manner; and 113
6) Ability to establish and maintain effective working relationships with those necessary to the performance of required duties.
The City Treasurer is tasked with acting as the general auditor of all municipal finances, and chairs and makes a quarterly report to the Fiscal Investments and Oversight Committee regarding the adequacy of existing internal controls, including reporting whether assets are being properly used, fairly stated and accounted for. And whether all liabilities and fund balances are fairly stated. Once the report is approved by the committee, the City Treasurer submits the report to the City Council for consideration.
With the assistance of the Finance Director and outside finance professionals, the City Treasurer is required to ensure funds deposited are compliant with Government Code sections 53630 -53683. The City Treasurer also is required to annually propose an investment policy to the city Council for its consideration and approval.
The City may engage the services of one or more external investment managers to assist in the management of the City's investment portfolio in a manner consistent with the City's objectives. Such external managers may be granted discretion to purchase and sell investment securities in accordance with this Investment Policy. Such managers must be registered under the Investment Advisors Act of 1940.
VIII. FISCAL & INVESTMENT OVERSIGHT COMMITTEE.
The Fiscal & Investment Oversight Committee (“FIOC”) advises the City Council on policy issues related to fiscal and investment matters. By Ordinance No. 986B enacted on May 14, 2019 FIOC is specifically tasked with (1) ensuring correct and complete financial records are maintained to accurately reflect the total financial position of the City; (2) supporting the City’s efforts to provide accurate, timely and meaningful financial statements; (3) supporting the budgeting process with review, analysis and recommendations for improvement and transparency; (4) safeguarding the City’s assets by making conservative and prudent financial planning recommendations consistent with an adopted investment policy; and (5) reviewing fund balances and reserves, and offering recommendations to ensure healthy cash flow and appropriate long-term planning.
The Committee consists of the City Treasurer and six public members appointed by the City Council. The public members are required to demonstrate knowledge, experience, training or education in municipal finance, general accounting practices, budgets and investments. The City Manager and Finance Director act in a staff advisory capacity to the FIOC. The Committee shall meet at least quarterly or as reasonably as necessary to accomplish their assigned objectives.
IX. ETHICS AND CONFLICTS OF INTEREST.
Officers and employees involved in the investment process shall refrain from personal business activity that conflicts with the proper execution of the investment program, or impairs their ability to make impartial investment decisions. Additionally, the City Treasurer and the members of the investment committee are required to annually file 114
applicable financial disclosures as required by the Fair Political Practices Commission (FPPC).
X. SAFEKEEPING OF SECURITIES.
To protect against fraud, embezzlement, or losses caused by a collapse of an individual securities dealer, all secu rity transactions, including collateral for repurchase agreements, entered into by the City shall be conducted on a delivery-versus-payment (“DVP”) basis. In addition, all securities owned by the City shall be held in safekeeping by a third party custodian designated by the City Treasurer and evidenced by safekeeping receipts.
Securities held in custody for the City shall be independently audited on an annual basis to verify investment holdings.
All exceptions to this safekeeping policy must be approved by the City Treasurer in written form and included in quarterly reporting to the City Council
GASB Statement No. 3 establishes numerical categories of risk relating to the custody and safekeeping of deposits and investments held by third party custodians. Under this Investment Policy, the City’s requirements for the safekeeping of deposits and investments fall into Category 1, the safest category. However, it is possible that if the City Treasurer approves an exception to this safekeeping policy, the City’s safekeeping policy would no longer qualify as Category 1.
XI. INTERNAL CONTROLS.
Internal controls are a set of policies and procedures to prevent deliberate or misguided use of funds for unauthorized purposes. The City of Lincoln’s Investment Policy describes and formalizes measures to minimize the risk of loss and to ensure that financial reporting of the City’s investments is accurate and timely. A common internal control element, with respect to cash management, is segregation of duties. Sec tions VI, VII, VIII and X of this Investment Policy segregate the duties of individuals involved with the management and reporting of City investments in order to improve the detection of errors or irregularities that may occur.
Multiple signatures are required to transfer money into or out of cash and investment accounts. Transfer requests shall contain three signatures, that of the person who prepared the transfer request, the person who reviewed the transfer request, and a signature approving the transfer request. Investment transactions are completed by a qualified broker/dealer, who is contractually obligated to conform to the Safety of Principal controls described in this policy. The investment portfolio and all related transactions are reviewed and balanced to appropriate general ledger accounts by the Support Services Department on a monthly basis. Every transaction will be independently confirmed by broker dealers directly to the City Treasurer, City Manager, and Finance Director via e -mail. The investment portfolio statements are included in the quarterly reporting, and are subject to the review of the Fiscal & Investment 115
Oversight Committee and of the public. These internal controls conform with prevailing auditing standards and to standard industry practices.
An independent analysis by an external auditor shall be conducted annually to review internal control, account activity, and compliance with government policies and procedures.
XII. REPORTING.
The Treasurer shall submit a monthly report of investment transactions, if any, to the legislative body, in accordance with California Government Code §53607.
Staff shall review and render reports to the City Manager, Fiscal & Investment Oversight Committee and City Council which shall include the face amount of the cash investment, the classification of the investment, the name of the institution or entity, the rate of interest, the maturity date, the current market value and accrued interest to date due for all securities.
XIII. AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS.
The City shall transact business only with qualified banks and brokers/dealers.
Investment staff shall investigate dealers who wish to do business with the City to determine if they are adequately capitalized, have pending legal action against the firm or the individual broker, and make markets in the securities appropriate to the City's needs. All securities shall be issued by organizations of either rated in a rating category of “A” or the equivalent or better by at least one nationally recognized statistical rating organization (NRSRO) or backed by the full faith of the government of the United States.
The Finance Director shall annually send a copy of the current investment policy to all broker/dealers approved to do business with the City or to the City’s investment manager, if one is engaged. Confirmation of receipt of this policy shall be considered evidence that the dealer or investment manager understands the City's investment policies and intends to sell or purchase for the City only appropriate investments authorized by this investment policy.
If the City has contracted with an investment advisor to provide investment services, the investment advisor may use their own list of approved issuers, brokers/dealers and financial institutions to conduct transactions on the City’s behalf.
XIV. COLLATERALIZATION.
Collateral is required for investments in certificates of deposit (time deposits) and repurchase (and reverse repurchase) agreements. In order to anticipate market changes and provide a level of security for all funds, the collateralization level will be 110% of market value for certificate of deposit and for repurchase agreements and reverse repurchase agreements it will be at least 102% of market value of principal and accrued interest.
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The City chooses to limit collateral to the following: securities that are the direct obligations of, or are fully guaranteed as to the principal and interest by the United States or any agency of the United States.
XV. DIVERSIFICATION.
With the exception of U.S. Treasury securities, federal agencies, and authorized pools and money market funds, no more than 5 % of the cost value of the portfolio will be invested in any one issuer or financial institution, regardless of sector.
XVI. AUTHORIZED INVESTMENTS.
Investment of City funds is governed by the California Government Code Sections 53600 et seq., within the context of the limitations, the following investments are authorized, as further limited herein. A security purchased in accordance with this section shall not have a forward settlement date exceeding 45 days from the time of investment.
1. United States Treasury Bills, Bonds, and Notes or those for which the full faith and credit of the United States are pledged for payment of principal and interest. The re is no percentage limitation on the portfolio, which can be invested in this category, although a five-year maturity limitation is applicable.
2. Federal agency or United States government -sponsored enterprise obligations, participations or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government -sponsored enterprises. There is no percentage limitation on the portfolio for these securities, although a five-year maturity limitation is applicable.
3. Local Agency Investment Fund (LAIF) which is a State of California managed investment pool may be used up to the maximum permitted by California State Law.
LAIF is a demand account so no maturity limitation is required.
4. Local Government Investment Pools. Shares of beneficial interest issued by a joint powers authority organized pursuant to Section 6509.7 that invests in the securities and obligations authorized in Section 53601 subdivisions (a) to (r), inclusive. Each share shall represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority. To be eligible under this section, the joint powers authority issuing the shares shall have retained an investment adviser that meets all of the following criteria:
(1) The adviser is registered or exempt from registration with the Securities and Exchange Commission.
(2) The adviser has not less than five years of experience investing in the securities and obligations authorized in subdivisions (a) to (q), inclusive. (3) The adviser has assets under management in excess of five hundred million dollars ($500,000,000).
There is no percentage limitation on the portfolio for these securities. 117
5. Shares of beneficial interest issued by diversified management companies that are money market funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. Sec. 80a-1 et seq.). the company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and numerical rating provided by not less than two NRSROs.
(B) Retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience managing money market mutual funds with assets under management in excess of five hundred million dollars ($500,000,000).
The purchase price of shares of beneficial interest purchased pursuant to this subdivision shall not include commission that the companies may charge and shall not exceed 20% of the cost value of the portfolio. However, no more than 10% of the portfolio may be invested in shares of beneficial interest of any one mutual fund pursuant to paragraph (1).
6. Bills of exchange or time drafts drawn on and accepted by commercial banks, otherwise known as banker’s acceptances. Bankers acceptances purchased may not exceed 180 days to maturity or 40% of the cost value of the portfolio.
7. Commercial paper of “prime” quality of the highest ranking or of the h ighest letter and number rating as provided for by a nationally recognized statistical rating organization (NRSRO). The entity that issues the commercial paper shall meet all of the following conditions in either paragraph (a) or (b):
(a) The entity meets the following criteria:
(1) Is organized and operating in the United States as a general corporation.
(2) Has total assets in excess of five hundred million dollars ($500,000,000).
(3) Has debt other than commercial paper, if any, that is rated in a rating category of “A” or its equivalent or higher by an NRSRO.
(b) The entity meets the following criteria:
(1) Is organized within the United States as a special purpose corporation, trust, or limited liability company.
(2) Has programwide credit enhancements including, but not limited to, overcollateralization, letters of credit, or a surety bond.
(3) Has commercial paper that is rated “A-1” or higher, or the equivalent, by an NRSRO.
Purchases of eligible commercial paper may not exceed 397 days to maturity. Effective until January 1, 2031, purchases of commercial paper may not exceed 40% of the cost 118
value of the portfolio. After January 1, 2031, purchases of commercial paper may not exceed 25% of the cost value of the portfolio.
8. Negotiable certificates of deposit issued by nationally or state chartered banks or state or federal savings institutions. Purchases of negotiable certificates of deposit may not exceed 30% of the cost value of the portfolio. A maturity limitation of five years is applicable.
9. Medium Term Corporate Notes, with a maximum maturity of five years may be purchased. Securities eligible for investment shall be rated in a rating category of “A” or the equivalent or higher by an NRSRO at the time of purchase. Purchase of medium term notes may not exceed 30% of the cost value of the portfolio.
10. Municipal obligations. Bonds issued by a local agency within this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the local agency, or by a department, board, agency, or authority of the local agency.
Registered state warrants or treasury notes or bonds of this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the state or by a department, board, agency, or authority of the state.
Registered treasury notes or bonds of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a revenue- producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California.
Purchases of securities authorized by this subdivision must be rated in a rating category of “A” or the equivalent or better by an NRSRO. There is no percentage limitation on the portfolio for these securities, although a five-year maturity limitation is applicable.
11. Supranationals. United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter- American Development Bank, with a maximum remaining maturity of five years or less, and eligible for purchase and sale within the United States. Investments under this subdivision shall be rated in a rating category of “AA” or its equivalent or better by an NRSRO and shall not exceed 30% of the cost value of the portfolio.
12. Asset-Backed Se curities. A mortgage passthrough security, collateralized mortgage obligation, mortgage -backed or other pay -through bond, equipment lease - backed certificate, consumer receivable passthrough certificate, or consumer receivable-backed bond. For securities e ligible for investment under this subdivision not issued or guaranteed by an agency or issuer identified in subdivision (1) or (2) of this Policy section, the following limitations apply:
(A) The security shall be rated in a rating category of “AA” or its equivalent or better by an NRSRO and have a maximum remaining maturity of five years or less.
(B) Purchase of securities authorized by this subdivision shall not exceed 20% of the cost value of the portfolio.
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13. (A) Investments in repurchase agreements or reverse repurchase agreements or securities lending agreements of securities authorized by this section, as long as the agreements are subject to this subdivision, including the delivery requirements specified in this section.
(B) Investments in repurchase agreements may be made, on an investment authorized in this section, when the term of the agreement does not exceed one year. The market value of securities that underlie a repurchase agreement shall be valued at 102 percent or greater of the funds borrowed against those securities and the value shall be adjusted no less than quarterly. Since the market value of the underlying securities is subject to daily market fluctuations, the investments in repurchase agreements shall be in compliance if the value of the underlying securities is brought back up to 102 percent no later than the next business day.
(C) Reverse repurchase agreements or securities lending agreements may be utilized only when all of the following conditions are met:
(1) The security to be sold using a reverse repurchase agreement or securities lending agreement has been owned and fully paid for by the local agency for a minimum of 30 days prior to sale.
(2) The total of all reverse repurchase agreements and securities lending agreements on investments owned by the local agency does not exceed 20 percent of the base value of the portfolio.
(3) The agreement does not exceed a term of 92 days, unless the agreement includes a written codici l guaranteeing a minimum earning or spread for the entire period between the sale of a security using a reverse repurchase agreement or securities lending agreement and the final maturity date of the same security.
(4) Funds obtained or funds within the pool of an equivalent amount to that obtained from selling a security to a counterparty using a reverse repurchase agreement or securities lending agreement shall not be used to purchase another security with a maturity longer than 92 days from the initial sett lement date of the reverse repurchase agreement or securities lending agreement, unless the reverse repurchase agreement or securities lending agreement includes a written codicil guaranteeing a minimum earning or spread for the entire period between the sale of a security using a reverse repurchase agreement or securities lending agreement and the final maturity date of the same security.
(D) (1) Investments in reverse repurchase agreements, securities lending agreements, or similar investments in which the local agency sells securities prior to purchase with a simultaneous agreement to repurchase the security may be made only upon prior approval of the governing body of the local agency and shall be made only with primary dealers of the Federal Reserve Bank of New York or with a nationally or state -chartered bank that has or has had a significant banking relationship with a local agency.
(2) For purposes of this chapter, “significant banking relationship” means any of the 120
following activities of a bank:
(i) Involvement in the creation, sale, purchase, or retirement of a local agency’s bonds, warrants, notes, or other evidence of indebtedness.
(ii) Financing of a local agency’s activities.
(iii) Acceptance of a local agency’s securities or funds as deposits.
(E) (1) “Repurchase agreement” means a purchase of securities by the local agency pursuant to an agreement by which the counterparty seller will repurchase the securities on or before a specified date and for a specified amount and the counterparty will deliver the underlying securities to the local agency by book entry, physical delivery, or by third -party custodial agreement. The transfer of underlying securities to the counterparty bank’s customer book -entry account may be used for book-entry delivery.
(2) “Securities,” for purposes of repurchase under this subdivision, means securities of the same issuer, description, issue date, and maturity.
(3) “Reverse repurchase agreement” means a sale of securities by the local agency pursuant to an agreement by which the local agency will repurchase the securities on or before a specified date and includes other comparable agreements.
(4) “Securities lending agreement” means an agreement under which a local agency agrees to transfer securities to a borrower who, in turn, agrees to provide coll ateral to the local agency. During the term of the agreement, both the securities and the collateral are held by a third party. At the conclusion of the agreement, the securities are transferred back to the local agency in return for the collateral.
(5) For purposes of this section, the base value of the local agency’s pool portfolio shall be that dollar amount obtained by totaling all cash balances placed in the pool by all pool participants, excluding any amounts obtained through selling securities by way of reverse repurchase agreements, securities lending agreements, or other similar borrowing methods.
(6) For purposes of this section, the spread is the difference between the cost of funds obtained using the reverse repurchase agreement and the earnings obtai ned on the reinvestment of the funds.
14. Commercial paper, debt securities, or other obligations of a public bank, as defined in Section 57600.
Ineligible investments are those that are not described herein, including, but not limited to: common stocks and long term (over five years maturity) notes and bonds are prohibited from use in this portfolio unless specifically allowed both by state law and City Council approval. It is noted that special circumstances may arise where the se methods of investment may become necessary. When this becomes necessary, the City Council will be asked to take the appropriate action to ratify the means of investment necessary, provided that it is allowable by California Code.
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The following table depicts the maximum percentage limitations and investment terms by instrument which shall be used for the City's pooled funds portfolio:
Investment Type
Maximum
Specified % of
Portfolio
Maximum
Maturity
US Treasury Obligations 100% 5 Years
US Gov’t Agency Obligations 100% 5 Years
Local Agency Investment Fund (LAIF) As Permitted by
Law
As Permitted by
Law
Local Government Investment Pools 100% NA
Money Market Funds 20% NA
Bankers Acceptances 40% 180 Days
Commercial Paper of Prime Quality 40%* 397 Days
Negotiable Certificates of Deposit 30% 5 Years
Medium Term Corporate Notes 30% 5 Years
Municipal Obligations 100% 5 Years
Supranationals 30% 5 Years
Asset-Backed Securities 20% 5 Years
Repurchase Agreements, Reverse
Repurchase Agreements, and
Securities Lending Agreements
See Section XVI,
Subdivision 13
Public Bank Obligations** As Permitted
by Law
5 Years
*As permitted by Senate Bills 595 and 858 (2025), the City may invest up to 40% in commercial paper until January 1, 2031. ** Amended (as amended by Stats. 2022, Ch. 427, Sec. 8) by Stats. 2023, Ch. 187, Sec. 5. (SB 882) Effective January 1, 2024. Repealed as of January 1, 2026, by its own provisions. See later operative version, as amended by Sec. 6 of Stats. 2023, Ch. 187.
XVII. REVIEW OF INVESTMENT PORTFOLIO.
At the time of purchase, the securities held by the City must be in compliance with Section XVI., Authorized Investments. Because subsequent to the date of purchase some securities may fall out of compliance with Section XVI., the City Treasurer shall at least annually review the portfolio to identify those securities that do not comply. The City Treasurer shall establish procedures to report to the City Council and to FIOC, major and critical incidences of noncompliance identified through the review of the portfolio.
XVIII. INVESTMENT POOLS/MUTUAL FUNDS.
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An annual, thorough investigation of any investment pool or money market fund in which the City in vests is required prior to investing. The review should address the following:
1. A description of eligible investment securities, and a written statement of investment policy and objectives.
2. A description of interest calculations and how it is distributed, and how gains and losses are treated.
3. A description of how the securities are safeguarded (including the settlement processes), and how often the securities are priced and the program audited.
4. A description of who may invest in the program, how often, what size deposit and withdrawal are allowed.
5. A schedule for receiving statements and portfolio listings.
6. Are reserves, retained earnings, etc. utilized by the pool/fund?
7. A fee schedule, and when and how is it assessed.
8. Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds?
XIX. LEGISLATIVE CHANGES.
Any State of California legislative action that further restricts allowable maturities, investment type, or percentage allocations will supersede any of the material presented herein. In this case, the applicable law will become part and parcel of this investment policy.
XX. INTEREST EARNINGS.
All monies earned and collected from investments authorized in this policy shall be allocated monthly to various fund accounts based on the cash balance in each fund as a percentage of the entire pooled portfolio
XXI. LIMITING MARKET VALUE EROSION.
The longer the maturity of securities, the greater their market price volatility. Therefore, it is the general policy of the City of Lincoln to limit the potential effects of market value erosion by adhering to the following guidelines:
1. All immediate and anticipated changes in liquidity requirements will be addressed prior to purchasing all investments.
2. Maturity dates for long -term investments will coinci de with significant cash flow requirements where possible to assist with short term cash requirements at maturity.
3. All long-term securities will be purchased with the intent to hold all investments to maturity under the prevailing economic conditions. How ever, economic or market conditions may change, making it in the city’s best interest to sell or trade a security prior to maturity.
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XXII. PORTFOLIO MANAGEMENT ACTIVITY.
It is the City's full intent, at the time of purchase, to hold all investments until matur ity to ensure the return of all invested principal dollars.
However, it is realized that market prices of securities will vary depending on economic and interest rate conditions at any point in time. It is further recognized that in a well - diversified investment portfolio, occasional measured losses are inevitable due to economic, bond market, or individual security credit analysis. These occasional losses must be considered within the context of the overall investment program objectives and the resultant long-term rate of return.
The investment program shall seek to augment returns consistent with the intent of this policy, identified risk limitations and prudent investment principles. These objectives will be achieved by use of the following strategies:
Active Portfolio Management: Through active fund and cash flow management, taking advantage of current economic and interest rate trends, the portfolio yield may be enhanced with limited and measurable increases in risk by extending the weight ed maturity of the total portfolio.
Portfolio Maturity Management: When structuring the maturity composition of the portfolio, the City shall evaluate the current cash flow trends, expected interest rate yields, and necessary cash flow requirements. It is recognized that in optimal market condition, longer maturities produce higher yields.
Securities Swaps: The City may take advantage of a security swap opportunity in order to improve the quality, yield, or target duration in the portfolio; address a liquidity need of the portfolio; or to remove a security with a declining credit to minimize loss of principal. A swap may be selected even if the transactions will result in an accounting loss. Documentation for swaps will be included in the City's permanent investment file documents.
Security Downgrade: If securities owned by the City are downgraded to a level below the quality required by this Investment Policy, it shall be the City’s policy to review the credit situation and make a determination as to whether to sell or retain such securities in the portfolio.
XXIII. POLICY REVIEW AND ADOPTION.
The City of Lincoln's Investment Policy shall be adopted by resolution of the City Council annually. The Investment Policy shall be reviewed at least annually to ensu re it is consistent with the objectives of safety, liquidity, yield, and relevance to current law and financial and economic trends. Any amendments to this Policy, other than State and Federal Laws, which automatically supersede the relevant sections, shal l be forwarded to the City Council for adoption by resolution. 124
GLOSSARY.
AGENCIES: Federal agency securities and/or Government-sponsored enterprises.
ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR): The official annual report of the City. It is prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance -related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section.
ASKED: The price at which securities are offered.
BANKERS’ ACCEPTANCE (BA): A draft or bill or exchange accepted by a bank or trust company. The accepting institution guarantees payment of the bill, as well as the issuer.
BENCHMARK: A comparative base for measuring the performance or risk tolerance of the investment portfolio. A benchmark should represent a close correlation to the level of risk and the average duration of the portfolio’s investments.
BID: The price offered by a buyer of securities. (When you are selling securities, you ask for a bid.) See Offer.
BROKER: A broker brings buyers and sellers together for a commission.
CERTIFICATE OF DEPOSIT (CD): A time deposit with a specific maturity evidenced by a Certificate. Large denomination CD’s are typically negotiable.
COLLATERAL: Securities, evidence of deposit or other property, which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies.
COUPON: (a) The annual rate of interest that a bond’s issuer promises to pay the bondholder on the bond’s face value. (b) A certificate attached to a bond evidencing interest due on a payment date.
DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account.
DEBENTURE: A bond secured only by the general credit of the issuer.
DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities:
delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of secu rities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities.
DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the m ovement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities).
DISCOUNT: The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount.
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DISCOUNT SECURITIES: Non -interest bearing money market instruments that are issued a discount and redeemed at maturity for full face value (e.g., U.S. Treasury Bills.)
DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns.
DURATION: A measure of the sensitivity of the price (the value of principal) of afixed- income investment to a change in interest rates. Duration is expressed as a number of years. Rising interest rates mean falling bond prices, while declining interest rates mean rising bond prices.
FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up tosupply credit to various classes of institutions and individuals, e.g., S&L’s, small business firms, students, farmers, farm cooperatives, and exporters.
FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up to $250,000 per entity.
FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open-market operations.
FEDERAL HOME LOAN BANKS (FHLB): Government sponsored wholesale banks (currently 12 regional banks), which lend funds and provide correspondent banking services to member commercial banks, thrift institutions, credit unions and insurance companies. The mission of the FHLBs is to liquefy the housing related assets of its members who must purchase stock in their district Bank.
FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA): FNMA, like GNMA was chartered under the Fe deral National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing and Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder-owned corporation. The corporation’s purchases include a variety of adjustable mortgages and second loans, in addition to fixed -rate mortgages. FNMA’s securities are also highly liquid and are wi dely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest.
FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money.
FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and consisting of a seven member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system.
GASB STATEMENT NO. 3: Governmental Accounting Standards Board (GASB) Statement No. 3 concerns deposits with financial institutions, investments, and reverse repurchase agreements. GASB Statement No. 3 establishes numerical categories of risk relating to the custody and safekeeping of deposits and investments held by third party custodians. The categories for deposits are classified as follows 126
Category 1 - Insured or collateralized with securities held by the entity or by its agent in the entity's name.
Category 2 - Collateralized with securities held by the pledging financial institution's trust department or agent in the entity's name.
Category 3 - Uncollateralized
The Statement further categorizes investment custodial risk as follows:
Category 1 - Insured or registered, or securities held by the entity or its agent in the entity's name.
Category 2 - Uninsured and unregistered, with securities held by the counterparty's trust department or agent in the entity's name.
Category 3 - Uninsured and unregistered, with securities held by the counterparty, or by its trust department or agent but not in the entity's name.
GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae):
Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions. Security holder is protected by full faith and credit of the U.S. Government.
Ginnie Mae securities are backed by the FHA, VA or FHA mortgages. The term “pass- throughs” is often used to describe Ginnie Maes.
LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes.
LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment.
MARKET VALUE: The price at which a security is trading and could presumably be purchased or sold.
MASTER REPURCHASE AGREEMENT: A written contract covering a ll future transactions between the parties to repurchase—reverse repurchase agreements that establishes each party’s rights in the transactions. A master agreement will often specify, among other things, the right of the buyer -lender to liquidate the under lying securities in the event of default by the seller borrower.
MATURITY: The date upon which the principal or stated value of an investment becomes due and payable.
MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper, bankers’ acceptances, etc.) are issued and traded.
OFFER: The price asked by a seller of securities. (When you are buying securities, you ask for an offer.) See Asked and Bid
OPEN MARKET OPERATIONS: Purchases and sales of government and certain other securities in the open market by the New York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money and credit in the economy.
Purchases inject reserves into the bank system and stimulate growth of money and 127
credit; sales have the opposite effect. Open market operations are the Federal Reserve’s most important and most flexible monetary policy tool.
PORTFOLIO: Collection of securities held by an investor.
PRIMARY DEALER: A group of government securities dealers who submit daily reports of market activity and positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC )-registered securities broker - dealers, banks, and a few unregulated firms.
PRUDENT PERSON RULE: An investment standard. In some states the law requires that a fiduciary, such as a trustee, may invest money only in a list of securities selected by the custody state—the so-called legal list. In other states the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital.
QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the benefit of the commission eligible collateral having a va lue of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits.
RATE OF RETURN: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond the current income return.
REPURCHASE AGREEMENT (REPO): A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security “buyer” in effect lends the “seller” money for the period of the agreement, and the terms of the agreement are structured to compensate him for this.
REVERSE REPURCHASE AGREEMENT (REVERSE REPO): A reverse-repurchase agreement (reverse repo) involves an investor bo rrowing cash from a financial institution in exchange for securities. The investor agrees to repurchase the securities at a specified date for the same cash value plus an agreed upon interest rate. Although the transaction is similar to a repo, the purpose of entering into a reverse repo is quite different. While a repo is a straightforward investment of public funds, the reverse repo is a borrowing.
SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank’s vaults for protection.
SECONDARY MARKET: A market made for the purchase and sale of outstanding issues following the initial distribution.
SECURITIES & EXCHANGE COMMISSION: Agency created by Congress to protect investors in securities transactions by administering securities legislation.
SEC RULE 15(C)3-1: See Uniform Net Capital Rule.
STRUCTURED NOTES: Notes issued by Government Sponsored Enterprises (FHLB, FNMA, SLMA, etc.) and Corporations, which have imbedded options (e.g., call features, step-up coupons, floating rate coupons, derivative-based returns) into their 128
debt structure. Their market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the shape of the yield curve.
TREASURY BILLS: A non -interest bearing discount security issued by the U.S.
Treasury to finance the national debt. Most bills are issued to mature in three months, six months, or one year.
TREASURY BONDS: Long -term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years.
TREASURY NOTES: Medium-term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years.
UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requi rement that member firms as well as nonmember broker -dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including ma rgin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash.
YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond.
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CITY OF LINCOLN 2024
2026 INVESTMENT POLICY
I. POLICY.
In accordance with the laws of the State of California, and under authority granted by the people of the City of Lincoln, the City Treasurer is responsible for investing and safely keeping the unexpended cash funds of the City of Lincoln.
The investment of the funds of the City of Lincoln is directed to the goals of safety of principal, liquidity, and yield in that order. The authority governing investments for municipal governments is set down in the California Government Code, Sections 53600 through 53686.
The primary objective of the investment policy of the City of Lincoln is SAFETY OF PRINCIPAL. Investments shall be placed in those securities as outlined by type and maturity sections in this document. Effective cash flow management and resulting cash investment practices are recognized as essential to good fiscal management and control. The City's portfolio shall be designed and managed in a manner responsive to the public trust and consistent with state and local law. Portfolio management requires continual analysis and as a result, the balance between the various investments and maturities may change in order to give the City of Lincoln the optimum combination of necessary liquidity and optimal yield based on cash flow projections.
II. SCOPE.
The investment policy applies to all financial assets of the City of Lincoln as accounted for in the Annual Financial Report. Policy statements outlined in this document focus on the City of Lincoln's pooled funds, but will also apply to all other funds under the City Treasurer's span of control unless specifically exempted by statute or ordinance. This policy is applicable, but not limited to all funds listed below:
1. General Fund
2. Special Revenue Funds
3. Capital Project Funds
4. Enterprise Funds
5. Trust Funds
6. Any New Funds created by the City Council unless specifically exempted Funds excluded from this policy include bond proceeds and retirement funds.
III. PRUDENCE.
The standard of prudence to be used for managing the City’s investments shall be California Government Code Section 53600.3, the prudent investor standard which states, “When investing, reinvesting, purchasing, acquiring, exchanging, selling, or managing public funds, a trustee shall act with care, skill, prudence, and diligence 130
under the circumstances then prevailing, including, but not limited to, the general economic conditions and anticipated needs of the agency, that a prudent person acting in a like capacity and familiarity with those matters would use in the conduct of funds of a like character and with like aims, to safeguard the principal and maintain the liquidity needs of the agency.”
The City Treasurer and other individuals assigned to manage the investment portfolio, acting within the intent and scope of the investment policy and other written procedures and exercising due diligence, shall be relieved of personal responsibility and liability for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely manner and appropriate action is taken to control adverse developments.
IV. OBJECTIVES.
The City’s funds shall be invested in a manner designed to accomplish the following objectives which are listed in priority order:
Safety of Principal
Safety of principal is the foremost objective of the City of Lincoln. Each investment transaction shall seek to ensure that capital losses are avoided, whether from securities default, broker-dealer default, or from erosion of the market value. The City shall seek to preserve principal by mitigating the two types of risk, credit risk and market risk.
Credit Risk - defined as the risk of loss due to failure of the issuer of a security, shall be mitigated by investing in investment grade securities and by diversifying the investment portfolio so that the failure of any one issuer does not unduly harm the City’s capital base and cash flow.
Market Risk - defined as market value fluctuations due to overall changes in the general level of interest rates, shall be mitigated by limiting the maximum maturity of any one security to five years, structuring the portfolio based on historic and current cash flow analysis eliminating the need to sell securities prior to maturity for cash needs and avoiding the purchase of long term securities for the sole purpose of short term speculation.
Liquidity
Because the City operates its own water, sewer, and garbage utilities and bills for these services monthly, significant cash flow is generated on a daily basis. Historical cash flow trends are compared to current cash flow requirements on an ongoing basis inan effort to ensure that the City's investment portfolio will remain sufficiently liquid to enable the City to meet all reasonably anticipated operating requirements.
Return on Investments
The investment portfolio should be designed to attain a market average rate of return through budgetary and economic cycles, consistent with the risk limitations, prudent 131
investment principles and cash flow characteristics identified within the financial statements.
V. MAXIMUM MATURITIES.
Maturities of investments will be selected based on liquidity requirements to minimize interest rate risk and maximize earnings. Current and expected yield curve analysis will be monitored and the portfolio will be invested accordingly.
The City will not directly invest in securities maturing more than five years from the date of purchase. Per California Government Code Section 53601, the City may invest in maturities beyond five years after the City Council has granted express authority to make that investment either specifically or as part of an investment program approved by the City Council no less than three months prior to the investment. For purposes of compliance with this Policy, an investment’s term or remaining maturity shall be measured from the settlement date to final maturity.
VI. PERFORMANCE EVALUATION.
Investment performance is continually monitored and evaluated by the City Treasurer.
Investment performance statistics and activity reports are generated quarterly for presentation to the Fiscal & Investment Oversight Committee and the City Council.
The investment portfolio shall be designed to attain a market average rate of return through budgetary and economic cycles, taking into account the investment risk constraints and cash flow needs. The specific investment performance objective for the portfolio shall be to earn a total rate of return over a market cycle which is approximately equal to a market benchmark index.
VII. DELEGATION OF AUTHORITY AND DUTIES.
On May 14, 2019, the City Council adopted Ordinance 985B, amending Municipal Code which established the Office of the Finance Director position for the City of Lincoln. That ordinance delegated to the Finance Director those duties set forth in Sections 41001 through 41007 and 53630 through 53683 of the Government Code of the State of California.
Pursuant to City of Lincoln Ordinance number 397B, the City Manager is the Finance Director. The City Manager may delegate day to day duties to the Finance Director.
The City Treasurer is an elected official, and as such must be a resident and registered voter of the city. Desirable qualifications for the City Treasurer include:
1) Knowledge of municipal revenue sources;
2) Knowledge of methods, practices and principles related to the investment of City funds;
3) Knowledge of assessment district and bond financing techniques; 4) Knowledge of methods, practices and principles related to evaluating municipal cash flow needs;
5) Ability to invest the City’s funds in a wise and prudent manner; and 132
6) Ability to establish and maintain effective working relationships with those necessary to the performance of required duties.
The City Treasurer is tasked with acting as the general auditor of all municipal finances, and chairs and makes a quarterly report to the Fiscal Investments and Oversight Committee regarding the adequacy of existing internal controls, including reporting whether assets are being properly used, fairly stated and accounted for. And wheth er all liabilities and fund balances are fairly stated. Once the report is approved by the committee, the City Treasurer submits the report to the City Council for consideration.
With the assistance of the Finance Director and outside finance professionals, the City Treasurer is required to ensure funds deposited are compliant with Government Code sections 53630 -53683. The City Treasurer also is required to annually propose an investment policy to the city Council for its consideration and approval.
The City may engage the services of one or more external investment managers to assist in the management of the City's investment portfolio in a manner consistent with the City's objectives. Such external managers may be granted discretion to purchase and sell investment securities in accordance with this Investment Policy. Such managers must be registered under the Investment Advisors Act of 1940.
VIII. FISCAL & INVESTMENT OVERSIGHT COMMITTEE.
The Fiscal & Investment Oversight Committee (“FIOC”) advises the City Council on policy issues related to fiscal and investment matters. By Ordinance No. 986B enacted on May 14, 2019 FIOC is specifically tasked with (1) ensuring correct and complete financial records are maintained to accurately reflect the total financial position of the City; (2) supporting the City’s efforts to provide accurate, timely and meaningful financial statements; (3) supporting the budgeting process with review, analysis and rec ommendations for improvement and transparency; (4) safeguarding the City’s assets by making conservative and prudent financial planning recommendations consistent with an adopted investment policy; and (5) reviewing fund balances and reserves, and offering recommendations to ensure healthy cash flow and appropriate long-term planning.
The Committee consists of the City Treasurer and six public members appointed by the City Council. The public members are required to demonstrate knowledge, experience, training or education in municipal finance, general accounting practices, budgets and investments. The City Manager and Finance Director act in a staff advisory capacity to the FIOC. The Committee shall meet at least quarterly or as reasonably as necessary to accomplish their assigned objectives.
IX. ETHICS AND CONFLICTS OF INTEREST.
Officers and employees involved in the investment process shall refrain from personal business activity that conflicts with the proper execution of the investment program, or impairs their ability to make impartial investment decisions. Additionally, the C ity Treasurer and the members of the investment committee are required to annually file 133
applicable financial disclosures as required by the Fair Political Practices Commission (FPPC).
X. SAFEKEEPING OF SECURITIES.
To protect against fraud, embezzlement, or losses caused by a collapse of an individual securities dealer, all security transactions, including collateral for repurchase agreements, entered into by the City shall be conducted on a delivery-versus-payment (“DVP”) basis. In addition, all securities owned by the City shall be held in safekeeping by a third party custodian designated by the City Treasurer and evidenced by safekeeping receipts.
Securities held in custody for the City shall be independently audited on an annual basis to verify investment holdings.
All exceptions to this safekeeping policy must be approved by the City Treasurer in written form and included in quarterly reporting to the City Council
GASB Statement No. 3 establishes numerical categories of risk relating to the custody and safekeeping of deposits and investments held by third party custodians. Under this Investment Policy, the City’s requirements for the safekeeping of deposits and investments fall into Category 1, the safest category. However, it is possible that if the City Treasurer approves an exception to this safekeeping policy, the City’s safekeeping policy would no longer qualify as Category 1.
XI. INTERNAL CONTROLS.
Internal controls are a set of policies and procedures to prevent deliberate or misguided use of funds for unauthorized purposes. The City of Lincoln’s Investment Policy describes and formalizes measures to minimize the risk of loss and to ensure that financial reporting of the City’s investments is accurate and timely. A common internal control element, with respect to cash management, is segregation of duties. Sections VI, VII, VIII and X of this Investment Policy segregate the duties of individuals involved with the management and reporting of City investments in order to improve the detection of errors or irregularities that may occur.
Multiple signatures are required to transfer money into or out of cash and investment accounts. Transfer requests shall contain three signatures, that of the person who prepared the transfer request, the person who reviewed the transfer request, and a signature approving the transfer request. Investment transactions are completed by a qualified broker/dealer, who is contractually obligated to conform to the Safety of Principal controls described in this policy. The investment portfolio and all related transactions are reviewed and balanced to appropriate general ledger accounts by the Support Services Department on a monthly basis. Every transaction will be independently confirmed by broker dealers directly to the City Treasurer, City Manager, and Finance Director via e -mail. The investment portfolio statements are included in the quarterly reporting, and are subject to the review of the Fiscal & Investment 134
Oversight Committee and of the public. These internal controls conform with prevailing auditing standards and to standard industry practices.
An independent analysis by an external auditor shall be conducted annually to review internal control, account activity, and compliance with government policies and procedures.
XII. REPORTING.
The Treasurer shall submit a monthly report of investment transactions, if any, to the legislative body, in accordance with California Government Code §53607.
Staff shall review and render reports to the City Manager, Fiscal & Investment Oversight Committee and City Council which shall include the face amount of the cash investment, the classification of the investment, the name of the institution or entity, the rate of interest, the maturity date, the current market value and accrued interest to date due for all securities.
XIII. AUTHORIZED FINANCIAL DEALERS AND INSTITUTIONS.
The City shall transact business only with qualified banks and brokers/dealers.
Investment staff shall investigate dealers who wish to do business with the City to determine if they are adequately capitalized, have pending legal action against the firm or the individual broker, and make markets in the securities appropriate to the City's needs. All securities shall be issued by organizations of either rated in a rating category of “A” or the equivalent or better by at least one nationally recognized statist ical rating organization (NRSRO) or backed by the full faith of the government of the United States.
The Finance Director shall annually send a copy of the current investment policy to all broker/dealers approved to do business with the City or to the City’s investment manager, if one is engaged. Confirmation of receipt of this policy shall be considered evidence that the dealer or investment manager understands the City's investment policies and intends to sell or purchase for the City only appropriate investments authorized by this investment policy.
If the City has contracted with an investment advisor to provide investment services, the investment advisor may use their own list of approved issuers, brokers/dealers and financial institutions to conduct transactions on the City’s behalf.
XIV. COLLATERALIZATION.
Collateral is required for investments in certificates of deposit (time deposits) and repurchase (and reverse repurchase) agreements. In order to anticipate market changes and provide a level of security for all funds, the collateralization level will be 110% of market value for certificate of deposit and for repurchase agreements and reverse repurchase agreements it will be at least 102% of market value of principal and accrued interest.
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The City chooses to limit collateral to the following: securities that are the direct obligations of, or are fully guaranteed as to the principal and interest by the United States or any agency of the United States.
XV. DIVERSIFICATION.
With the exception of U.S. Treasury securities, federal agencies, and authorized pools and money market funds, no more than 5% of the cost value of the portfolio will be invested in any one issuer or financial institution, regardless of sector.
XVI. AUTHORIZED INVESTMENTS.
Investment of City funds is governed by the California Government Code Sections 53600 et seq., within the context of the limitations, the following investments are authorized, as further limited herein. A security purchased in accordance with this section shall not have a forward settlement date exceeding 45 days from the time of investment.
1. United States Treasury Bills, Bonds, and Notes or those for which the full faith and credit of the United States are pledged for payment of principal and interest. There is no percentage limitation on the portfolio, which can be invested in this category, although a five-year maturity limitation is applicable.
2. Federal agency or United States government -sponsored enterprise obligations, participations or other instruments, including those issued by or fully guaranteed as to principal and interest by federal agencies or United States government -sponsored enterprises. There is no percentage limitation on the portfolio for these securities, although a five-year maturity limitation is applicable.
3. Local Agency Investment Fund (LAIF) which is a State of California managed investment pool may be used up to the maximum permitted by California State Law.
LAIF is a demand account so no maturity limitation is required.
4. Local Government Investment Pools. Shares of beneficial interest issued by a joint powers authority organized pursuant to Section 6509.7 that invests in the securities and obligations authorized in Section 53601 subdivisions (a) to (r), inclusive. Each share shall represent an equal proportional interest in the underlying pool of securities owned by the joint powers authority. To be eligible under this section, the joint powers authority issuing the shares shall have retained an investment adviser that meets all of the following criteria:
(1) The adviser is registered or exempt from registration with the Securities and Exchange Commission.
(2) The adviser has not less than five years of experience investing in the securities and obligations authorized in subdivisions (a) to (q), inclusive. (3) The adviser has assets under management in excess of five hundred million dollars ($500,000,000).
There is no percentage limitation on the portfolio for these securities. 136
5. Shares of beneficial interest issued by diversified management companies that are money market funds registered with the Securities and Exchange Commission under the Investment Company Act of 1940 (15 U.S.C. Sec. 80a-1 et seq.). the company shall have met either of the following criteria:
(A) Attained the highest ranking or the highest letter and numerical rating provided by not less than two NRSROs.
(B) Retained an investment adviser registered or exempt from registration with the Securities and Exchange Commission with not less than five years’ experience managing money market mutual funds with assets under management in excess of five hundred million dollars ($500,000,000).
The purchase price of shares of beneficial interest purchased pursuant to this subdivision shall not include commission that the companies may charge and shall not exceed 20% of the cost value of the portfolio. However, no more than 10% of the portfolio may be invested in shares of beneficial interest of any one mutual fund pursuant to paragraph (1).
6. Bills of exchange or time drafts drawn on and accepted by commercial banks, otherwise known as banker’s acceptances. Bankers acceptances purchased may not exceed 180 days to maturity or 40% of the cost value of the portfolio.
7. Commercial paper of “prime” quality of the highest ranking or of the highest letter and number rating as provided for by a nationally recognized statistical rating organization (NRSRO). The entity that issues the commercial paper shall meet all of the following conditions in either paragraph (a) or (b):
(a) The entity meets the following criteria:
(1) Is organized and operating in the United States as a general corporation.
(2) Has total assets in excess of five hundred million dollars ($500,000,000).
(3) Has debt other than commercial paper, if any, that is rated in a rating category of “A” or its equivalent or higher by an NRSRO.
(b) The entity meets the following criteria:
(1) Is organized within the United States as a special purpose corporation, trust, or limited liability company.
(2) Has programwide credit enhancements including, but not limited to, overcollateralization, letters of credit, or a surety bond.
(3) Has commercial paper that is rated “A-1” or higher, or the equivalent, by an NRSRO.
Purchases of eligible commercial paper may not exceed 270 397 days to maturity.
Effective until January 1, 20262031, purchases of commercial paper may not exceed 137
40% of the cost value of the portfolio. After January 1, 20262031, purchases of commercial paper may not exceed 25% of the cost value of the portfolio.
8. Negotiable certificates of deposit issued by nationally or state chartered banks or state or federal savings institutions. Purchases of negotiable certificates of deposit may not exceed 30% of the cost value of the portfolio. A maturity limitation of five years is applicable.
9. Medium Term Corporate Notes, with a maximum maturity of five years may be purchased. Securities eligible for investment shall be rated in a rating category of “A” or the equivalent or higher by an NRSRO at the time of purchase. Purchase of medium term notes may not exceed 30% of the cost value of the portfolio.
10. Municipal obligations. Bonds issued by a local agency within this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the local agency, or by a department, board, agency, or authority of the local agency.
Registered state warrants or treasury notes or bonds of this state, including bonds payable solely out of the revenues from a revenue -producing property owned, controlled, or operated by the state or by a department, board, agency, or authority of the state.
Registered treasury notes or bonds of any of the other 49 states in addition to California, including bonds payable solely out of the revenues from a revenue- producing property owned, controlled, or operated by a state or by a department, board, agency, or authority of any of the other 49 states, in addition to California.
Purchases of securities authorized by this subdivision must be rated in a rating category of “A” or the equivalent or better by an NRSRO. There is no percentage limitation on the portfolio for these securities, although a five-year maturity limitation is applicable.
11. Supranationals. United States dollar denominated senior unsecured unsubordinated obligations issued or unconditionally guaranteed by the International Bank for Reconstruction and Development, International Finance Corporation, or Inter- American Development Bank, with a maximum remaining maturity of five years or less, and eligible for purchase and sale within the United States. Investments under this subdivision shall be rated in a rating category of “AA” or its equivalent or better by an NRSRO and shall not exceed 30% of the cost value of the portfolio.
12. Asset-Backed Securities. A mortgage passthrough security, collateralized mortgage obligation, mortgage -backed or other pay -through bond, equipment lease - backed certificate, consumer receivable passthrough certificate, or consumer receivable-backed bond. F or securities eligible for investment under this subdivision not issued or guaranteed by an agency or issuer identified in subdivision (1) or (2) of this Policy section, the following limitations apply:
(A) The security shall be rated in a rating category of “AA” or its equivalent or better by an NRSRO and have a maximum remaining maturity of five years or less.
(B) Purchase of securities authorized by this subdivision shall not exceed 20% of the cost value of the portfolio.
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13. (A) Investments in repurchase agreements or reverse repurchase agreements or securities lending agreements of securities authorized by this section, as long as the agreements are subject to this subdivision, including the delivery requirements specified in this section.
(B) Investments in repurchase agreements may be made, on an investment authorized in this section, when the term of the agreement does not exceed one year. The market value of securities that underlie a repurchase agreement shall be valued at 102 percent or greater of the funds borrowed against those securities and the value shall be adjusted no less than quarterly. Since the market value of the underlying securities is subject to daily market fluctuations, the investments in repurchase agreements shall be in compliance if the value of the underlying securities is brought back up to 102 percent no later than the next business day.
(C) Reverse repurchase agreements or securities lending agreements may be utilized only when all of the following conditions are met:
(1) The security to be sold using a reverse repurchase agreement or securities lending agreement has been owned and fully paid for by the local agency for a minimum of 30 days prior to sale.
(2) The total of all reverse repurchase agreements and securities lending agreements on investments owned by the local agency does not exceed 20 percent of the base value of the portfolio.
(3) The agreement does not exceed a term of 92 days, unless the agreement includes a written codicil guaranteeing a minimum earning or spread for the entire period between the sale of a security using a reverse repurchase agreement or securities lending agreement and the final maturity date of the same security.
(4) Funds obtained or funds within the pool of an equivalent amount to that obtained from selling a security to a counterparty using a reverse repurchase agreement or securities lending agreement shall not be used to purchase another security with a maturity longer than 92 days from the initial settlement date of the reverse repurchase agreement or securities lending agreement, unless the reverse repurchase agreement or securities lending agreement includes a written codicil guaranteeing a minimum earning or spread for the entire period between the sale of a security using a revers e repurchase agreement or securities lending agreement and the final maturity date of the same security.
(D) (1) Investments in reverse repurchase agreements, securities lending agreements, or similar investments in which the local agency sells securities prior to purchase with a simultaneous agreement to repurchase the security may be made only upon prior approval of the governing body of the local agency and shall be made only with primary dealers of the Federal Reserve Bank of New York or with a nationally or state -chartered bank that has or has had a significant banking relationship with a local agency.
(2) For purposes of this chapter, “significant banking relationship” means any of the 139
following activities of a bank:
(i) Involvement in the creation, sale, purchase, or retirement of a local agency’s bonds, warrants, notes, or other evidence of indebtedness.
(ii) Financing of a local agency’s activities.
(iii) Acceptance of a local agency’s securities or funds as deposits.
(E) (1) “Repurchase agreement” means a purchase of securities by the local agency pursuant to an agreement by which the counterparty seller will repurchase the securities on or before a specified date and for a specified amount and the counterparty will deliver the underlying securities to the local agency by book entry, physical delivery, or by third -party custodial agreement. The transfer of underlying securities to the counterparty bank’s customer book -entry account may be used for book-entry delivery.
(2) “Securities,” for purposes of repurchase under this subdivision, means securities of the same issuer, description, issue date, and maturity.
(3) “Reverse repurchase agreement” means a sale of securities by the local agency pursuant to an agreement by which the local agency will repurchase the securities on or before a specified date and includes other comparable agreements.
(4) “Securities lending agreement” means an agreement under which a local agency agrees to transfer securities to a borrower who, in turn, agrees to provide collateral to the local agency. During the term of the agreement, both the securities and the collateral are held by a third party. At the conclusion of the agreement, the securities are transferred back to the local agency in return for the collateral.
(5) For purposes of this section, the base value of the local agency’s pool portfolio shall be that dollar amount obtained by totaling all cash balances placed in the pool by all pool participants, excluding any amounts obtained through selling securities by way of reverse repurchase agreements, securities lending agreements, or other similar borrowing methods.
(6) For purposes of this section, the spread is the difference between the cost of funds obtained using the reverse repurchase agreement and the earnings obtained on the reinvestment of the funds.
14. Commercial paper, debt securities, or other obligations of a public bank, as defined in Section 57600.
Ineligible investments are those that are not described herein, including, but not limited to: common stocks and long term (over five years maturity) notes and bonds are prohibited from use in this portfolio unless specifically allowed both by state law and City Council approval. It is noted that special circumstances may arise where the se methods of investment may become necessary. When this becomes necessary, the City Council will be asked to take the appropriate action to ratify the means of investment necessary, provided that it is allowable by California Code.
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The following table depicts the maximum percentage limitations and investment terms by instrument which shall be used for the City's pooled funds portfolio:
Investment Type
Maximum
Specified % of
Portfolio
Maximum
Maturity
US Treasury Obligations 100% 5 Years
US Gov’t Agency Obligations 100% 5 Years
Local Agency Investment Fund (LAIF) As Permitted by
Law
As Permitted by
Law
Local Government Investment Pools 100% NA
Money Market Funds 20% NA
Bankers Acceptances 40% 180 Days
Commercial Paper of Prime Quality 40%* 270 397
Days
Negotiable Certificates of Deposit 30% 5 Years
Medium Term Corporate Notes 30% 5 Years
Municipal Obligations 100% 5 Years
Supranationals 30% 5 Years
Asset-Backed Securities 20% 5 Years
Repurchase Agreements, Reverse
Repurchase Agreements, and
Securities Lending Agreements
See Section XVI,
Subdivision 13
Public Bank Obligations** As Permitted
by Law
5 Years
*As permitted by Senate Bills 998 595 and 858 (20250), the City may invest up to 40% in commercial paper until January 1, 20262031.
** Amended (as amended by Stats. 2022, Ch. 427, Sec. 8) by Stats. 2023, Ch. 187, Sec. 5. (SB 882) Effective January 1, 2024. Repealed as of January 1, 2026, by its own provisions. See later operative version, as amended by Sec. 6 of Stats. 2023, Ch. 187.
XVII. REVIEW OF INVESTMENT PORTFOLIO.
At the time of purchase, the securities held by the City must be in compliance with Section XVI., Authorized Investments. Because subsequent to the date of purchase some securities may fall out of compliance with Section XVI., the City Treasurer shall at least annually review the portfolio to identify those securities that do not comply. The City Treasurer shall establish procedures to report to the City Council and to FIOC, major and critical incidences of noncompliance identified through the review of the portfolio.
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XVIII. INVESTMENT POOLS/MUTUAL FUNDS.
An annual, thorough investigation of any investment pool or money market fund in which the City invests is required prior to investing. The review should address the following:
1. A description of eligible investment securities, and a written statement of investment policy and objectives.
2. A description of interest calculations and how it is distributed, and how gains and losses are treated.
3. A description of how the securities are safeguarded (including the settlement processes), and how often the securities are priced and the program audited.
4. A description of who may invest in the program, how often, what size deposit and withdrawal are allowed.
5. A schedule for receiving statements and portfolio listings.
6. Are reserves, retained earnings, etc. utilized by the pool/fund?
7. A fee schedule, and when and how is it assessed.
8. Is the pool/fund eligible for bond proceeds and/or will it accept such proceeds?
XIX. LEGISLATIVE CHANGES.
Any State of California legislative action that further restricts allowable maturities, investment type, or percentage allocations will supersede any of the material presented herein. In this case, the applicable law will become part and parcel of this investment policy.
XX. INTEREST EARNINGS.
All monies earned and collected from investments authorized in this policy shall be allocated monthly to various fund accounts based on the cash balance in each fund as a percentage of the entire pooled portfolio
XXI. LIMITING MARKET VALUE EROSION.
The longer the maturity of securities, the greater their market price volatility. Therefore, it is the general policy of the City of Lincoln to limit the potential effects of market value erosion by adhering to the following guidelines:
1. All immediate and anticipated changes in liquidity requirements will be addressed prior to purchasing all investments.
2. Maturity dates for long -term investments will coincide with significant cash flow requirements where possible to assist with short term cash requirements at maturity.
3. All long-term securities will be purchased with the intent to hold all investments to maturity under the prevailing economic conditions. However, economic or market conditions may change, making it in the city’s best interest to sell or trade a security prior to maturity.
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XXII. PORTFOLIO MANAGEMENT ACTIVITY.
It is the City's full intent, at the time of purchase, to hold all investments until maturity to ensure the return of all invested principal dollars.
However, it is realized that market prices of securities will vary depending on economic and interest rate conditions at any point in time. It is further recognized that in a well - diversified investment portfolio, occasional measured losses are inevitable due to economic, bond market, or individual security credit analysis. These occasional losses must be considered within the context of the overall investment program objectives and the resultant long-term rate of return.
The investment program shall seek to augment returns consistent with the intent of this policy, identified risk limitations and prudent investment principles. These objectives will be achieved by use of the following strategies:
Active Portfolio Management: Through active fund and cash flow management, taking advantage of current economic and interest rate trends, the portfolio yield may be enhanced with limited and measurable increases in risk by extending the weighted maturity of the total portfolio.
Portfolio Maturity Management: When structuring the maturity composition of the portfolio, the City shall evaluate the current cash flow trends, expected interest rate yields, and necessary cash flow requirements. It is recognized that in optimal market condition, longer maturities produce higher yields.
Securities Swaps: The City may take advantage of a security swap opportunity in order to improve the quality, yield, or target duration in the portfolio; address a liquidity need of the portfolio; or to remove a security with a declining credit to minimize loss of principal. A swap may be selected even if the transactions will result in an accounting loss. Documentation for swaps will be included in the City's permanent investment file documents.
Security Downgrade: If securities owned by the City are downgraded to a level below the quality required by this Investment Policy, it shall be the City’s policy to review the credit situation and make a determination as to whether to sell or retain such securities in the portfolio.
XXIII. POLICY REVIEW AND ADOPTION.
The City of Lincoln's Investment Policy shall be adopted by resolution of the City Council annually. The Investment Policy shall be reviewed at least annually to ensure it is consistent with the objectives of safety, liquidity, yield, and relevance to current law and financial and economic trends. Any amendments to this Policy, other than State and Federal Laws, which automatically supersede the relevant sections, shall be forwarded to the City Council for adoption by resolution. 143
GLOSSARY.
AGENCIES: Federal agency securities and/or Government-sponsored enterprises.
ANNUAL COMPREHENSIVE FINANCIAL REPORT (ACFR): The official annual report of the City. It is prepared in conformity with GAAP. It also includes supporting schedules necessary to demonstrate compliance with finance -related legal and contractual provisions, extensive introductory material, and a detailed Statistical Section.
ASKED: The price at which securities are offered.
BANKERS’ ACCEPTANCE (BA): A draft or bill or exchange accepted by a bank or trust company. The accepting institution guarantees payment of the bill, as well as the issuer.
BENCHMARK: A comparative base for measuring the performance or risk tolerance of the investment portfolio. A benchmark should represent a close correlation to the level of risk and the average duration of the portfolio’s investments.
BID: The price offered by a buyer of securities. (When you are selling securities, you ask for a bid.) See Offer.
BROKER: A broker brings buyers and sellers together for a commission.
CERTIFICATE OF DEPOSIT (CD): A time deposit with a specific maturity evidenced by a Certificate. Large denomination CD’s are typically negotiable.
COLLATERAL: Securities, evidence of deposit or other property, which a borrower pledges to secure repayment of a loan. Also refers to securities pledged by a bank to secure deposits of public monies.
COUPON: (a) The annual rate of interest that a bond’s issuer promises to pay the bondholder on the bond’s face value. (b) A certificate attached to a bond evidencing interest due on a payment date.
DEALER: A dealer, as opposed to a broker, acts as a principal in all transactions, buying and selling for his own account.
DEBENTURE: A bond secured only by the general credit of the issuer.
DELIVERY VERSUS PAYMENT: There are two methods of delivery of securities:
delivery versus payment and delivery versus receipt. Delivery versus payment is delivery of securities with an exchange of money for the securities. Delivery versus receipt is delivery of securities with an exchange of a signed receipt for the securities.
DERIVATIVES: (1) Financial instruments whose return profile is linked to, or derived from, the movement of one or more underlying index or security, and may include a leveraging factor, or (2) financial contracts based upon notional amounts whose value is derived from an underlying index or security (interest rates, foreign exchange rates, equities or commodities).
DISCOUNT: The difference between the cost price of a security and its maturity when quoted at lower than face value. A security selling below original offering price shortly after sale also is considered to be at a discount.
144
DISCOUNT SECURITIES: Non -interest bearing money market instruments that are issued a discount and redeemed at maturity for full face value (e.g., U.S. Treasury Bills.)
DIVERSIFICATION: Dividing investment funds among a variety of securities offering independent returns.
DURATION: A measure of the sensitivity of the price (the value of principal) of afixed- income investment to a change in interest rates. Duration is expressed as a number of years. Rising interest rates mean falling bond prices, while declining interest rates mean rising bond prices.
FEDERAL CREDIT AGENCIES: Agencies of the Federal government set up tosupply credit to various classes of institutions and individuals, e.g., S&L’s, small business firms, students, farmers, farm cooperatives, and exporters.
FEDERAL DEPOSIT INSURANCE CORPORATION (FDIC): A federal agency that insures bank deposits, currently up to $250,000 per entity.
FEDERAL FUNDS RATE: The rate of interest at which Fed funds are traded. This rate is currently pegged by the Federal Reserve through open-market operations.
FEDERAL HOME LOAN BANKS (FHLB): Government sponsored wholesale banks (currently 12 regional banks), which lend funds and provide correspondent banking services to member commercial banks, thrift institutions, credit unions and insurance companies. The miss ion of the FHLBs is to liquefy the housing related assets of its members who must purchase stock in their district Bank.
FEDERAL NATIONAL MORTGAGE ASSOCIATION (FNMA): FNMA, like GNMA was chartered under the Federal National Mortgage Association Act in 1938. FNMA is a federal corporation working under the auspices of the Department of Housing and Urban Development (HUD). It is the largest single provider of residential mortgage funds in the United States. Fannie Mae, as the corporation is called, is a private stockholder-owned corporation. The corporation’s purchases include a variety of adjustable mortgages and second loans, in addition to fixed -rate mortgages. FNMA’s securities are also hi ghly liquid and are widely accepted. FNMA assumes and guarantees that all security holders will receive timely payment of principal and interest.
FEDERAL OPEN MARKET COMMITTEE (FOMC): Consists of seven members of the Federal Reserve Board and five of the twelve Federal Reserve Bank Presidents. The President of the New York Federal Reserve Bank is a permanent member, while the other Presidents serve on a rotating basis. The Committee periodically meets to set Federal Reserve guidelines regarding purchases and sales of Government Securities in the open market as a means of influencing the volume of bank credit and money.
FEDERAL RESERVE SYSTEM: The central bank of the United States created by Congress and consisting of a seven member Board of Governors in Washington, D.C., 12 regional banks and about 5,700 commercial banks that are members of the system.
GASB STATEMENT NO. 3: Governmental Accounting Standards Board (GASB) Statement No. 3 concerns deposits with financial institutions, investments, and reverse repurchase agreements. GASB Statement No. 3 establishes numerical categories of risk relating to the custody and safekeeping of deposits and investments held by third party custodians. The categories for deposits are classified as follows 145
Category 1 - Insured or collateralized with securities held by the entity or by its agent in the entity's name.
Category 2 - Collateralized with securities held by the pledging financial institution's trust department or agent in the entity's name.
Category 3 - Uncollateralized
The Statement further categorizes investment custodial risk as follows:
Category 1 - Insured or registered, or securities held by the entity or its agent in the entity's name.
Category 2 - Uninsured and unregistered, with securities held by the counterparty's trust department or agent in the entity's name.
Category 3 - Uninsured and unregistered, with securities held by the counterparty, or by its trust department or agent but not in the entity's name.
GOVERNMENT NATIONAL MORTGAGE ASSOCIATION (GNMA or Ginnie Mae):
Securities influencing the volume of bank credit guaranteed by GNMA and issued by mortgage bankers, commercial banks, savings and loan associations, and other institutions. Security holder is protected by full faith and credit of the U.S. Government.
Ginnie Mae securities are backed by the FHA, VA or FHA mortgages. The term “pass- throughs” is often used to describe Ginnie Maes.
LIQUIDITY: A liquid asset is one that can be converted easily and rapidly into cash without a substantial loss of value. In the money market, a security is said to be liquid if the spread between bid and asked prices is narrow and reasonable size can be done at those quotes.
LOCAL GOVERNMENT INVESTMENT POOL (LGIP): The aggregate of all funds from political subdivisions that are placed in the custody of the State Treasurer for investment and reinvestment.
MARKET VALUE: The price at which a security is trading and could presumably be purchased or sold.
MASTER REPURCHASE AGREEMENT: A written contract covering all future transactions between the parties to repurchase—reverse repurchase agreements that establishes each party’s rights in the transactions. A master agreement will often specify, among other th ings, the right of the buyer -lender to liquidate the underlying securities in the event of default by the seller borrower.
MATURITY: The date upon which the principal or stated value of an investment becomes due and payable.
MONEY MARKET: The market in which short-term debt instruments (bills, commercial paper, bankers’ acceptances, etc.) are issued and traded.
OFFER: The price asked by a seller of securities. (When you are buying securities, you ask for an offer.) See Asked and Bid
OPEN MARKET OPERATIONS: Purchases and sales of government and certain other securities in the open market by the New York Federal Reserve Bank as directed by the FOMC in order to influence the volume of money and credit in the economy.
Purchases inject reserves into the bank system and stimulate growth of money and 146
credit; sales have the opposite effect. Open market operations are the Federal Reserve’s most important and most flexible monetary policy tool.
PORTFOLIO: Collection of securities held by an investor.
PRIMARY DEALER: A group of government securities dealers who submit daily reports of market activity and positions and monthly financial statements to the Federal Reserve Bank of New York and are subject to its informal oversight. Primary dealers include Securities and Exchange Commission (SEC) -registered securities broker - dealers, banks, and a few unregulated firms.
PRUDENT PERSON RULE: An investment standard. In some states the law requires that a fiduciary, such as a trustee, may invest money only in a list of securities selected by the custody state—the so-called legal list. In other states the trustee may invest in a security if it is one which would be bought by a prudent person of discretion and intelligence who is seeking a reasonable income and preservation of capital.
QUALIFIED PUBLIC DEPOSITORIES: A financial institution which does not claim exemption from the payment of any sales or compensating use or ad valorem taxes under the laws of this state, which has segregated for the benefit of the commission eligible collateral having a value of not less than its maximum liability and which has been approved by the Public Deposit Protection Commission to hold public deposits.
RATE OF RETURN: The yield obtainable on a security based on its purchase price or its current market price. This may be the amortized yield to maturity on a bond the current income return.
REPURCHASE AGREEMENT (REPO): A holder of securities sells these securities to an investor with an agreement to repurchase them at a fixed price on a fixed date. The security “buyer” in effect lends the “seller” money for the period of the agreement, and the terms of the agreement are structured to compensate him for this.
REVERSE REPURCHASE AGREEMENT (REVERSE REPO): A reverse-repurchase agreement (reverse repo) involves an investor borrowing cash from a financial institution in exchange for securities. The investor agrees to repurchase the securities at a specified date for the same cash value plus an agreed upon interest rate. Although the transaction is similar to a repo, the purpose of entering into a reverse repo is quite different. While a repo is a straightforward investment of public funds, the reverse repo is a borrowing.
SAFEKEEPING: A service to customers rendered by banks for a fee whereby securities and valuables of all types and descriptions are held in the bank’s vaults for protection.
SECONDARY MARKET: A market made for the purchase and sale of outstanding issues following the initial distribution.
SECURITIES & EXCHANGE COMMISSION: Agency created by Congress to protect investors in securities transactions by administering securities legislation.
SEC RULE 15(C)3-1: See Uniform Net Capital Rule.
STRUCTURED NOTES: Notes issued by Government Sponsored Enterprises (FHLB, FNMA, SLMA, etc.) and Corporations, which have imbedded options (e.g., call features, step-up coupons, floating rate coupons, derivative-based returns) into their 147
debt structure. Their market performance is impacted by the fluctuation of interest rates, the volatility of the imbedded options and shifts in the shape of the yield curve.
TREASURY BILLS: A non -interest bearing discount security issued by the U.S.
Treasury to finance the national debt. Most bills are issued to mature in three months, six months, or one year.
TREASURY BONDS: Long -term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities of more than 10 years.
TREASURY NOTES: Medium-term coupon-bearing U.S. Treasury securities issued as direct obligations of the U.S. Government and having initial maturities from two to 10 years.
UNIFORM NET CAPITAL RULE: Securities and Exchange Commission requirement that member firms as well as nonmember broker -dealers in securities maintain a maximum ratio of indebtedness to liquid capital of 15 to 1; also called net capital rule and net capital ratio. Indebtedness covers all money owed to a firm, including margin loans and commitments to purchase securities, one reason new public issues are spread among members of underwriting syndicates. Liquid capital includes cash and assets easily converted into cash.
YIELD: The rate of annual income return on an investment, expressed as a percentage. (a) INCOME YIELD is obtained by dividing the current dollar income by the current market price for the security. (b) NET YIELD or YIELD TO MATURITY is the current income yield minus any premium above par or plus any discount from par in purchase price, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond.
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___
PFM Asset Management is a division of U.S. Bancorp Asset Management, Inc.
Investment observations based on the City of Lincoln’s Investment Policy, dated 2024.
Investment observations are for informational purposes only and are not intended to provide specific advice or any specific recommendations.
NOT FDIC INSURED : NO BANK GUARANTEE : MAY LOSE VALUE
April 23, 2026
Memorandum
To: Nita Wracker, MBA CPA, Assistant City Manager & Finance Director City of Lincoln
From: Michael Kronbetter, Relationship Manager
PFM Asset Management, a division of U.S. Bancorp Asset Management
Re: 2026 Investment Policy Review
PFM Asset Management has completed its review of the investment policy for the City of Lincoln.
The City’s policy aligns with the statutes of California Government Code (“Code”) that govern the investment of public funds for local agencies. We do, however, summarize changes below made to Code effective January 1, 2026, through Senate Bills 595 and 858, 827, and 852 and include a redlined draft of the City’s policy that incorporates our recommendations at this time.
Senate Bills 595 and 858 revised Section 53601 of Code as follows:
• The maximum maturity for eligible commercial paper was extended from 270 to 397 days.
Revision applied to Section XVI. Authorized Investments, Part 7 and the Summary Table. • Local agencies with at least $100 million in investment assets are permitted to invest a maximum of 40% of its portfolio in commercial paper until January 1, 2031, then reverts to a maximum of 25%.
Date revised in Section XVI. Authorized Investments, Part 7 and Summary Table footnote. • In periods of low interest rates, Code had authorized local agencies to invest in U.S. government securities that could result in zero-interest accrual if held to maturity until January 1, 2026. This provision was extended to January 1, 2031.
Policy is silent and no language is recommended as policy will follow Code.
The City is also encouraged to review the potential impacts of Senate Bills 827 and 852. SB 827 enhances training requirements for certain local agency officials with additional fiscal and financial training. SB 852 adds public officials who manage public investments to the list for whom the Fair Political Practices Commission is the filing officer for statements of economic interest and requires filers to use the Commission’s electronic filing system.
Please contact us if you have any questions or would like to schedule a call to discuss our comments further. Thank you.
149
SUBJECT:
Adopt a Resolution Accepting the I Street Rehabilitation Capital Improvement Project (CIP) 601 as Complete. (Araceli Cazarez)
SUBMITTED BY:
Araceli Cazarez
DEPARTMENT:
Engineering
DATE:
May 12, 2026
Item Number 12.G
STAFF RECOMMENDATION:
Staff recommends the City Council adopt a resolution accepting the I Street Rehabilitation Capital Improvement Project (CIP) 601 as complete and authorizing the City Clerk to file the Notice of Completion with the Placer County Recorder (Attachment B).
BACKGROUND/INTRODUCTION:
The Capital Improvement Program (CIP) for FY 2021/22 includes I Street Rehabilitation Project. The project included reconstruction of pavement, curb and gutter, sidewalk, driveway conforms, curb ramps and pavement striping on I Street between 1st Street and 6th Street.
On April 22, 2025, a Task Order with REY Engineers, Inc. was executed through the City’s On-Call Contract for professional engineering services for the design of the I Street Rehabilitation.
On July 11, 2025, REY completed the plans and technical specification, and City Staff published the invitation for bids in the Lincoln New Messenger, PlanetBids and the City website.
On August 12, 2025, the City Council approved Resolution 2025-119 authorizing the City Manager to execute a contract for construction with R&R Pacific Construction in the amount of $1,512,088 for the construction of the I Street Rehabilitation Capital Improvement Project (CIP) 601, authorizing the City Engineer to approve change orders not to exceed $266,818, and authorizing the City Manager to execute a contract with UNICO Engineering for construction management and inspection services in the amount of $363,699.
The project is complete and all change orders have been finalized for a total change order amount of $182,244 or 12% of the original amount $1,512,088. A summary of the change orders is shown below.
STAFF REPORT
150
Change Order No.
Description
Cost
1, 2, 4, 7,12
Extra Site Work: Unsuitable
subgrade was discovered during
concrete work, so the Contractor
was directed to excavate
additional 6" of subgrade and
replace with aggregate base.
Locations: I & 2
nd
, I & 3
rd
, I & 4
th
St, I & 5
th
St, I & 6
th
St
$39,083
5, 6, 8,9,10
Extra Site Work: Added warm mix
asphalt additive to accommodate
cold weather conditions, addition
of Type 3 curb at the back of curb
ramps, additional FDR-C on
eastern side of I & 4
th
St.
$27,287
3, 13, 14, 15
Extra Utility Work: Change in the
pipe material due to plan and
specs inconsistencies, additional
slurry backfill was used to protect
the shallow pipe, raising of SDMH
that was not identified on the
plans, construction of new DI at I
& 6th St, and replacement of
sewer service lateral at 384 I St.
$24,104
11 Extra Work: Unsuitable subgrade
was found, pavement grading
adjustment due to existing
condition being higher than
expected, and removal &
replacement of DI at I & 6th St.
$91,770
Total
$182,244
FINDINGS/ANALYSIS:
Final inspection of the improvements was performed on April 7, 2026. Staff has determined that the work performed by R&R Pacific Construction is complete and in conformance with the contract terms. R&R Pacific Construction has provided Guarantee Letter (Attachment D) and Warranty Bond (Attachment C) to guarantee the work for a period of one-year from the filing of the attached Notice of Completion.
ENVIRONMENTAL REVIEW:
The proposed project qualifies for a categorical/statutory exemption under C.C.R. section § 15301 and thereby is exempt from further environmental review under the California Environmental Quality Act Guidelines.
LEVINE ACT COMPLIANCE:
FISCAL IMPACT:
151
Budgeted
Fund 2210 & 2230
CIP 601 I Street Rehabilitation
R&R Pacific Construction – Construction $1,512,088 UNICO – Construction Management/Inspection $ 363,699 Contingency (15%) $ 266,818 Total $2,142,605
Project Costs
Construction – R&R Pacific Construction $ 1,584,615 Contingency (12%) $ 182,244 CM Inspection – UNICO Engineering $ 363,699 Total $ 2,130,558
Budget Remaining
Fund 2210 $ 0 Fund 2230 $ 12,047
ATTACHMENTS:
I Street CIP601_NOC.DOC2.Attachment A_Resolution.2026May12.jespartero.docx I Street CIP601_NOC.DOC3.Attachment B_Notice of Completion.2026May12.jespartero.docx I Street CIP601_NOC.DOC4.Attachment C_Warranty Bond.2026May12.jespartero.pdf I Street CIP601_NOC.DOC5.Attachment D_Guarantee Letter.2026May12.jespartero.pdf 152
Resolution No. 2026-XXX
RESOLUTION 2026-XXX
A RESOLUTION ACCEPTING I STREET REHABILITATION PROJECT, CIP 601,
AS COMPLETE AND AUTHORIZING THE CITY CLERK TO FILE THE NOTICE OF
COMPLETION WITH THE PLACER COUNTY RECORDER
WHEREAS, on August 12, 2025, the City Council authorized the City Manager to execute a construction contract with R&R Pacific Construction for the construction of the I Street Rehabilitation Project; and
WHEREAS, all work with the above contract was completed on April 7, 2026, in accordance with the contract documents; and
WHEREAS, staff recommends to the City Council that said project be accepted and a Notice of Completion be filed by the City Clerk with the Placer County Recorder.
NOW THEREFORE BE IT RESOLVED:
Section 1. The City Council of the City of Lincoln authorizes:
a. Construction on the above-mentioned contract to be accepted as complete in accordance with the plans and specifications.
b. The City Clerk to execute and record the Notice of Completion on said contract and project on behalf of the City of Lincoln.
c. Finance to release remaining/available funds from the completed project upon notification from the City Engineer or designee.
PASSED AND ADOPTED this 12th day of May, 2026 by the following vote:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
ABSTAIN: Councilmembers:
___________________________
Richard Pearl, Mayor
ATTEST:
153
Resolution No. 2026-XXX
Hope Ithurburn, City Clerk
154
RECORDING REQUEST BY:
City Clerk
City of Lincoln
WHEN RECORDED MAIL TO:
City Clerk
City of Lincoln
600 Sixth Street
Lincoln, California 95648
(Exempt from recording fees Govt. Code 27383)
NOTICE OF COMPLETION
I Street Rehabilitation CIP 601
Owner: City of Lincoln
600 6th Street
Lincoln, CA 95648
County of Placer
State of California
NOTICE IS HEREBY GIVEN that on the 7th day of April, 2026, a Final Inspection on the I Street Rehabilitation Project of the certain work described and awarded in contract to R&R Pacific Construction , and which was entered into on August 12, 2025 , was performed, and all work was found to be in accordance with the specifications of said work filed with the City Clerk and adopted by the City Council of said City.
That said work of the I Street Rehabilitation Project was completed on April 7, 2026, and accepted by the City Council of the City of Lincoln on May 12, 2026.
That the name of the surety on the contractor’s bond for payment on said contract is Old Republic Surety Company, a Wisconsin corporation. The scope of work for this project included reconstruction of pavement, curb and gutter, sidewalk, driveway conforms, curb ramps and pavement striping on I Street between 1st Street to 6th Street.
CITY OF LINCOLN
BY:
Hope Ithurburn, City Clerk
I certify (or declare) under penalty of perjury that the foregoing is true and correct.
Date Signature
City of Lincoln
600 6th Street
Lincoln, CA 95648_________
Place
155
156
157
158
159
160
SUBJECT:
Waive Full Reading and Adopt by Title Only an Ordinance Amending the Zone Text of the Special Use District B
Northeast Quadrant General Development Plan. (Thomas
Cruickshank)
SUBMITTED BY:
Tom Cruickshank
DEPARTMENT:
Community Development
DATE:
May 12, 2026
Item Number 12.H
STAFF RECOMMENDATION:
Staff recommends that the City Council determine that an Addendum to the Special Use District B Northeast Quadrant (SUD B NEQ) Specific Plan EIR (SCH #2015032102) for the West Lincoln Square Commercial Project was previously adopted by the City Council, and therefore, no additional environmental review is required; and waive second reading and adopt an Ordinance approving an Amendment to the SUD B NEQ General Development Plan in association with the West Lincoln Square Commercial Project.
BACKGROUND/INTRODUCTION:
On April 28, 2026, the City Council held a public hearing, waived first reading, and introduced by title only an Ordinance amending the Zone Text of the SUD B NEQ General Development Plan in association with the West Lincoln Square Commercial Project. Along with this approval, the City Council adopted resolutions certifying the Addendum to the SUD B NEQ Specific Plan EIR, and approving an amendment to the commercial portion of a Tentative Parcel Map for the West Lincoln Square Commercial Project.
ENVIRONMENTAL REVIEW:
No further environmental analysis is required because the Addendum to the SUD B NEQ Specific Plan EIR (SCH #2015032102) was previously approved and adopted by the City Council was intended to be used in connection with each of the entitlements and subsequent approvals needed for the project consistent with other CEQA policies and requirements applicable to tiered EIRs, and the action is further exempted by CEQA Guidelines Sections 15182 (Projects Pursuant to a Specific Plan) and 15183 (Projects Consistent with Zoning).
ATTACHMENTS:
Attachment_1_GDP_Ordinance.doc
Attachment_1_Exhibit A.pdf
STAFF REPORT
161
Ordinance No.
ORDINANCE XXXX
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LINCOLN APPROVING A
ZONE TEXT AMENDMENT TO THE ADOPTED SUD-B NEQ GENERAL DEVELOPMENT PLAN (CITY COUNCIL RESOLUTION NO. 2019-099)
WHEREAS, the City of Lincoln adopted Ordinance No. 988B on May 28, 2019 approving the Special Use District -B Northeast Quadrant (SUD -B NEQ) General Development Plan (GDP); and
WHEREAS, Title 18, Chapter 18.32 of the Lincoln Municipal Code provides for the review of the City’s Planning Commission on all Specific Devel opment Plans and Development Permits (Design Review); and
WHEREAS, the City of Lincoln has received a request to amend the Special Use District-B Northeast Quadrant General Development Plan in conjunction with entitlements requested for the West Lincoln S quare Commercial Project (Project). The amendment involves a text change to the Permitted Uses Table 2.1 on page 2 -4 of the SUD B NEQ GDP which requires an entitlement (Conditional Use Permit) for an oil change facility; and WHEREAS, the City of Lincoln Ci ty Council adopted Resolution No. 2019 -098 on May 14, 2019, making findings concerning mitigation measures and alternatives, making a statement of overriding considerations, adopting a Mitigation Monitoring and Reporting Program, and certifying the Special Use District -B Northeast Quadrant Specific Plan Environmental Impact Report (EIR) (SCH # 2015032102) pursuant to the California Environmental Quality Act (CEQA); and
WHEREAS, the City, as a Lead Agency, has prepared an Addendum to the SUD-B NEQ Specific P lan EIR certified on May 14, 2019 (SCH # 2015032102), and has concluded the preparation of an additional supplemental or subsequent EIR is not required prior to approval of the proposed; and
WHEREAS, the Planning Commission of the City of Lincoln did hold a duly noticed public hearing and following discussion and public testimony on March 18, 2026, vote d to recommend the City of Lincoln City Council determine the Project would not result in any new significant environmental effects or substantial increases in the severity of significant effects previously identified in the EIR; and
WHEREAS, the Planning Commission of the City of Lincoln did hold a duly noticed public hearing and following discussion and public testimony and did on March 18, 2026 vote to recommend the City Council amend the SUD B General Development Plan; and WHEREAS, a notice describing the proposed West Lincoln Square Commercial Project in the SUD -B NEQ Specific Plan area was placed in the Lincoln News Messenger and were sent to neighboring property owners pursuant to Section 18.80.30 of the Lincoln Municipal Code; and
162
Ordinance No.
WHEREAS, the City Council has reviewed the Zone Text Amendment to the SUD B NEQ General Development Plan and conducted a public hearing on April 28, 2026.
NOW THEREFORE, THE C ITY COUNCIL OF THE CITY OF LINCOLN does ordain as follows:
Section 1 . Incorporation of Recitals. The City Council hereby incorporates by reference the recitals set forth above.
Section 2. CEQA Analysis. This Ordinance will not cause any environmenta l damage or substantially and avoidably injure fish or wildlife or their habitat because all potential impacts related to the environment have been mitigated as set forth in the Final Environmental Impact Report for the SUD -B NEQ Specific Plan, processed u nder SCH No. 2015032102 as documented in the SUD -B Northeast Quadrant Specific Plan Environmental Impact Report Addendum consistent with State CEQA Guidelines Section 5164 (Addendum to an EIR or Negative Declaration).
Section 3. Severability. If any sec tion, sub -section, sentence, clause, phrase or portion of this Ordinance is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of the Ordinance. City Council hereby declares that it would have adopted the Ordinance and each section, sub-section, sentence, clause, phrase or portion thereof, irrespective of the fact that any one or more sections, sub -sections, sentences, clauses, phrases or portions to be declared invalid or unconstitutional.
Section 4. Publication. Within fifteen days of passage of this Ordinance, the City Clerk shall cause the full text of the Ordinance, with the names of those City Councilmembers voting for and against the Ordinance, to be published in the Lincoln News Messenger. In lieu of publishing the full text of the Ordinance, the City Clerk, if so directed by the City Attorney and within fifteen days, shall cause a summary of the Ordinance, prepared by th e City Attorney and with the names of the City Councilmembers voting for and against the Ordinance, to be published in the Lincoln News Messenger, and shall post in the office of the City Clerk a certified copy of the City Councilmembe rs voting for and aga inst the Ordinance. The publication of a summary of the Ordinance in lieu of the full text of the Ordinance is authorized only where the requirements of Government Code § 36933(c)(1) are met.
Section 6. Text Amendment . Table 2.1 (Exhibit A) of the Special Use District -B Northeast Quadrant General Development Plan is modified as follows:
stations, Smog Centers, no including major repair or overall is changed f rom “Prohibited Use” to “Conditional Use Permit Required” for commercial zone only.
163
Ordinance No.
INTRODUCED at a regular meeting of the City Council of the City of Lincoln held on April 28, 2026, by the following vote:
AYES: Councilmembers: Andreatta, Brown, Eklund, Pearl, Reedy NOES: Councilmembers: None
ABSENT: Councilmembers: None
ABSTAIN: Councilmembers: None
PASSED AND ADOPTED at a regular meeting of the City Council of the City of Lincoln held on _____ day of __________________, 2026, by the following vote:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
ABSTAIN: Councilmembers:
_____
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
164
SUD-B Northeast Quadrant General Development Plan
SUD-B NEQ
General Development Plan
2 | Development
Regulations
and Standards
2-4
P = Permitted by Right
C = Conditional Use Permit Required
X = Prohibited Use
Zoning Categories
RESIDENTIAL ZONE COMMERCIAL ZONE PUBLIC/OPEN
SPACE ZONES
Land Uses LDR COMM PARK OS
Schools, K-12, private C X X X
Schools, K-12, public C X X X
Schools, vocational X X X X
Office and Health Care Uses
Business and professional offices X P X X
Hospitals X X X X
Medical and dental offices X P X X
Research and development; provided,
however, that such uses must occur
entirely within an enclosed building
X P X X
Indoor veterinary clinics and animal
hospitals X P X X
Outdoor veterinary clinics and animal
hospitals X C X X
Commercial Uses
Apparel and jewelry stores X P X X
Alcohol Sales (greater than 10k sf) X P X X
Automobile body, paint, maintenance
and/or repair shops (w/ dealership) X P X X
Automobile parts stores, retail only X P X X
Automobile and motorcycle sales and
rentals X P X X
Automobile service stations, Smog
Centers, not including major repair or
overhaul
X X X X
Bakeries and delicatessens X P X X
Bars, taverns and cocktail lounges X C X X
Barber shops, beauty, nail and tanning
salons and similar uses X P X X
165
SUBJECT:
Adopt a Resolution Authorizing the City Manager and/or his Designee(s) to Augment the FY 25/26 Budget in the amount of $250,000 from Community Services Administration Public
Facilities Element (PFE) fund 2430 for the Reconfiguration of Office Space at City Hall and Execute Related Professional Service agreements. (Scott Boynton)
SUBMITTED BY:
Scott Boynton
DEPARTMENT:
Public Works
DATE:
May 12, 2026
Item Number 12.I
STAFF RECOMMENDATION:
Staff recommends that the City Council adopt a resolution authorizing the City Manager and/or his designee(s) to:
1 .
Augment the FY 25/26 budget in the amount of $250,000 from Community Services Administration Public Facilities Element (PFE) fund 2430 for the reconfiguration of office space and installation of new cubicles at City Hall; and 2 .
Execute necessary professional service agreements, materials purchases, and related administrative tasks necessary to execute the project.
BACKGROUND/INTRODUCTION:
As part of ongoing efforts to optimize workspace utilization and support departmental operational needs, the City is proposing a reconfiguration of office space within City Hall.
The Human Resources (HR) Department will be relocated to the south side of the third floor to better support its operational functions. Due to the confidential nature of HR activities, this relocation includes enclosing the south side of the third floor to create a secure workspace that ensures privacy and confidentiality.
FINDINGS/ANALYSIS:
The proposed project includes several key components to accommodate departmental needs and support future organizational growth:
HR Relocation and Security Enhancements:
The south side of the third floor will be enclosed to create a secure area dedicated to HR operations. This modification will enhance confidentiality and align with best practices for
STAFF REPORT
166
handling sensitive personnel matters.
Installation of New Cubicles:
A total of ten (10) new cubicles will be installed to support staffing needs and improve space efficiency within City Hall.
Staff Relocations:
The reconfiguration will result in the relocation of three (3) existing staff currently housed on the south side of the third floor:
Two (2) staff members will be relocated to the second floor One (1) staff member will be relocated to an office on the north side of the third floor
North Side Reconfiguration for Future Growth:
The existing cubicle layout on the north side of the third floor will be reconfigured to maximize efficiency and create additional capacity for future expansion, particularly for Information Technology and Engineering staff.
Consequently, this project represents a proactive approach to space planning, ensuring that City Hall facilities can accommodate current operational needs while allowing for future growth.
FISCAL IMPACT:
The total cost of the project is estimated at $250,000. Funding for this project will be provided through available funds within the PFE Community Services Administration Fund 2430.
Approval of this budget augmentation will allocate the necessary funding to complete the office reconfiguration and cubicle installation project.
ATTACHMENTS:
ATTACHMENT_1_Resolution__1_.doc
167
Resolution No. 2026-XXX
RESOLUTION 2026 – XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY LINCOLN APPROVING A
BUDGET AUGMENTATION FOR THE CITY HALL WORKSPACE OPTIMIZATION AND RECONFIGURATION PROJECT FROM FUND 2430 PFE COMMUNITY SERVICES –
ADMIN AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE
PROFESSIONAL SERVICES AGREEMENTS FOR THE CITY HALL WORKPLACE
OPTIMIZATION AND RECONFIGURATION PROJECT
WHEREAS, the City of Lincoln is committed to maintaining efficient and functional workspace environments to support City operations and service delivery; and WHEREAS, the City has identified the need to reconfigure office space within City Hall to better accommodate departmental needs, including the relocation of the Human Resources Department to the south side of the third floor; and WHEREAS, due to the confidential nature of Human Resources operations, modifications are necessary to create a secure and e nclosed workspace to ensure privacy and confidentiality; and
WHEREAS, the proposed project includes the installation of ten (10) new cubicles, the relocation of existing staff, and the reconfiguration of the north side of the third floor to improve space efficiency and allow for future expansion of Information Technology and Engineering staff; and
WHEREAS, the total estimated cost of the proje ct is $250,000, and sufficient funds are available through the Public Facilities E lement (PFE) Community Services- Admin fund 2430; and
WHEREAS, approval of a budget augmentation is necessary to appropriate the required funding and proceed with the project.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lincoln hereby:
1. Authorizes the City Manager and/or his designee(s) to approve a budget augmentation from the FY 25/26 budget in the amount of $250,000 from the PFE Community Services – Admin fund 2430 for the City Hall Workspace Optimization and Reconfiguration Project.
2. Authorizes the City Manager and/or his designee(s) to execute any professional services agreement s, approve materials purchases, and related administrative tasks necessary to execute the project within the budgeted amount for the City Hall Workspace Optimization and Reconfiguration Project.
PASSED AND ADOPTED this 12th day of May, 2026 by the following vote:
AYES: Councilmembers:
NOES: Councilmembers:
168
Resolution No. 2026-XXX
ABSENT: Councilmembers:
ABSTAIN: Councilmembers:
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
169
SUBJECT:
Adopt a Resolution Authorizing the City Manager to Grant a Utility Easement to Pacific Gas and Electric Company (PG&E) over City-Owned Property for the Executive Hangars of Lincoln Project. (Matthew Medill)
SUBMITTED BY:
Matthew Medill
DEPARTMENT:
Public Works
DATE:
May 12, 2026
Item Number 12.J
STAFF RECOMMENDATION:
Staff recommends that the City Council adopt a resolution authorizing the City Manager to grant a utility easement to Pacific Gas and Electric Company (PG&E) over City-owned property for the Executive Hangars of Lincoln Project, based on the attached easement exhibit, and to execute and record any documents necessary to effectuate the easement, including any non-substantive revisions, in a form approved by the City Attorney.
BACKGROUND/INTRODUCTION:
The Executive Hangars of Lincoln Project requires utility infrastructure to support development at the Lincoln Airport. In coordination with the project, PG&E has requested a utility easement over a portion of City-owned property to install, operate, and maintain utility facilities.
PG&E has completed a review of existing records and determined that no existing easement exists within the proposed easement area, including the identified pad locations. As a result, a new easement is required to accommodate the proposed utility improvements.
The proposed easement area is depicted in the attached exhibit and parcel map.
FINDINGS/ANALYSIS:
The proposed easement area and associated parcel maps have been provided and reviewed by staff. The easement will be granted based on the attached exhibit, which defines the location and limits of the easement area.
No separate easement agreement is required for this action. The executed easement document, incorporating the exhibit, will be recorded to formalize PG&E’s rights to install, operate, and maintain utility infrastructure necessary to serve the Executive Hangars of Lincoln Project.
Advance authorization to execute this easement grant will provide the developer of the
STAFF REPORT
170
Executive Hangars of Lincoln project the best opportunity to satisfy PG&E’s preconstruction requirements, maintain the construction schedule, and complete project paving in advance of the Lincoln Regional Airport Wings and Wheels event on August 28 and 29.
ATTACHMENTS:
Attachment 1 Resolution.docx
Attachment 2 Proposed Easement Exhibit.pdf
171
Resolution No. 2026-XXX
RESOLUTION 2026-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN
AUTHORIZING THE GRANT OF A UTILITY EASEMENT PACIFIC GAS AND
ELECTRIC COMPANY (PG&E) FOR THE EXECUTIVE HANGARS OF
LINCOLN PROJECT
WHEREAS, the Executive Hangars of Lincoln Project requires utility infrastructure to support development at the Lincoln Airport; and
WHEREAS, PG&E has requested a utility easement over a portion of City- owned property for the installation, operation, and maintenance of utility facilities; and
WHEREAS, PG&E has determined that no existing easement exists within the proposed easement area, including the identified pad locations; and
WHEREAS, the location and extent of the easeme nt area are depicted in the attached easement exhibit and parcel map; and
WHEREAS, the City Council finds that granting the easement is in the best interest of the City and supports necessary infrastructure improvements associated with the project.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Lincoln hereby authorizes the grant of a utility easement to Pacific Gas and Electric Company over City-owned property, as depicted in the attached easement exhibit, and further authorizes the City Manager to execute and record all documents necessary to effectuate the easement, including any non-substantive revisions, in a form approved by the City Attorney.
PASSED AND ADOPTED this 12th day of May, 2026 by the following vote:
AYES: Councilmembers:
NOES: Councilmembers:
ABSENT: Councilmembers:
ABSTAIN: Councilmembers:
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
172
PROPERTY LINES ARE APPROXIMATE AND FOR REFERENCE PURPOSES ONLY.UNLESS OTHERWISE SHOWN, ALL COURSES EXTEND TO OR ALONG BOUNDARIES OR LINES.
PLAT MAPREFERENCES
EXHIBIT "A"SHEET OF
MERIDIANRANGETOWNSHIPSECTIONCOUNTY OF:F.B.:DR.BY:CH.BY:CITY OF:PG&E
SCALEDATE
DIVISIONAUTHORIZEDRAWING NO.
LEGEND
EXECUTIVE HANGARS OF LINCOLN, LLC
APN: 021-590-021CITY OF LINCOLN400'+/-405'+/-80'+/-FLIGHT~
UNLESS OTHERWISE SHOWN, ALL COURSES EXTEND TO OR ALONG ALL BOUNDARIES OR LINES DEF
DRIVEPCL. BPCL.
PCL. G
PCL. I
LINE
22 PM 13
20'14'
FRONT
PCL. HAPN: 021-590-017APN: 021-590-016
APN: 021-590-008APN: 021-590-006APN: 021-590-007APN: 021-590-005APN: 021-590-003APN: 021-590-013 PCL. A
~~~~~APN: 021-590-00274'
6' PUECITY OF LINCOLNAPN: 021-590-020
~APN: 021-590-01428 PM 17
~
~PCL 1PCL 2
SEE DETAIL
DETAILNO SCALE3'8'3'3'
APN: 021-121-042CITY OF LINCOLN
AIRPORT RD.
APN: 021-590-011AIRWAYSENTERPRISESLIMITED
50' NICOLAUS RD.60'
ARE CITY OF LINCOLNNOTE: ALL INTERIOR PARCELS
173
SUBJECT:
Adopt a Resolution for the Benefit Assessment District No. 1 Annual Update (1) Initiating Proceedings and Ordering the Preparation of the Fiscal Year 2026/27 Preliminary Engineer's Report for Benefit Assessment District No. 1 and (2) Approving the Preliminary Engineer's Report, Declaring the Intention to Order Improvements, Levy and Collect Assessments, and
Setting the Public Hearing for June 9, 2026. (Matthew Medill) SUBMITTED BY:
Matthew Medill
DEPARTMENT:
Public Works
DATE:
May 12, 2026
Item Number 12.K
STAFF RECOMMENDATION:
Staff recommends the City Council adopt two resolutions for the Benefit Assessment District No. 1 Annual Update: 1) a resolution initiating proceedings and ordering the preparation of the Fiscal Year 2026/27 Preliminary Engineer’s Report for Benefit Assessment District No. 1; and subject to approval of the first resolution, staff is recommending adoption of a second resolution 2) a resolution approving the Preliminary Engineers’ Report, declaring the intention to order improvements, levy and collect assessments, and setting the Public Hearing for June 9, 2026.
The Fiscal Year 2026/27 collection of assessments is estimated to be $95,430, which provides the funds necessary for maintenance and repair activities benefitting properties within Benefit Assessment District No. 1.
BACKGROUND/INTRODUCTION:
Benefit Assessment District No. 1 (District) was formed on June 14, 2005 via Resolution 2005- 151 pursuant to the Benefit Assessment Act of 1982 (1982 Act) to provide funding for the maintenance of flood and storm drain facilities required of new subdivisions as they are constructed within the City of Lincoln. The following developments have been annexed into the District: Lincoln Crossing (Zone 1), Aitken Ranch/Sorrento (Zone 2), Cresleigh Grove (Zone 3), and Lincoln Highlands (Old Zone 4 was merged into Zone 5). Attachment B is a map showing the Benefit Zone Diagram.
The assessments collected through the District provide funding for maintenance and operations of storm water retention facilities, drainage outfalls, and storm water conveyances benefitting the properties within the District.
STAFF REPORT
174
City Council annually initiates assessment proceedings and orders the preparation of an annual Engineer's Report for each fiscal year that assessments are to be levied. This initiation process associated with the first resolution (Resolution of Initiation) is the first action required to authorize the annual levy of assessments for the operation, maintenance, and servicing of improvements within the District for Fiscal Year 2026/27.
The Fiscal Year 2026/27 assessments in the District Engineer’s Report will be placed on the Fiscal Year 2026/27 property tax roll and are calculated by considering all anticipated expenditures for maintenance, utilities, and administration that benefit each Zone. The levied assessment rates may change from fiscal year to fiscal year, depending upon maintenance to be performed, but cannot exceed the maximum amount set when the District was originally formed, plus an annual adjustment for inflation. The amounts proposed to be assessed for Fiscal Year 2026/27 are at the authorized maximum assessment.
The approval of the Preliminary Engineer’s Report, declaring the intention to levy and collect assessments, and setting the date of the Public Hearing for June 9, 2026 is the purpose of the second resolution (Resolution of Intention).
FINDINGS/ANALYSIS:
The maintenance costs assigned to the District are spread to the parcels that benefit directly from the improvements maintained by the District and there is no general benefit to the public at large. The table below shows the proposed Fiscal Year 2026/27 assessment rates and assessment revenue. The assessments are adequate to fund the maintenance of improvements benefitting the District.
FY 2026/27 Summary of Estimated Revenue by Zone
Benefit Zone Description
FY 2026/27 Assessment
Rate per EDU
Estimated FY 2026/27
Revenue
Benefit Zone 1 - Lincoln
Crossing Phases II, IIIA & IIIB
$23.56
$56,718.02
Benefit Zone 2 - Aitken Ranch
- Sorrento
$23.57
$11,709.32
Benefit Zone 3 - Cresleigh
Grove
$23.58
$1,957.14
Benefit Zone 5 - Lincoln
Highlands
$139.15
$25,045.20
Total
N/A
$95,429.68
The first step in approving assessments for Fiscal Year 2026/27 is for City Council to adopt a Resolution of Initiation. The Resolution of Initiation generally describes proposed new improvements or any substantial changes in existing improvements and orders the Engineer to prepare and file a Preliminary Engineer’s Report with the City Clerk. City Council may approve the Preliminary Engineer’s Report as filed or may modify the report so long as the assessments are not increased above their authorized maximum amounts.
Staff has reviewed the Preliminary Engineer’s Report (Attachment C) and is satisfied with the Report, including the budget items and diagram. Staff is satisfied that the levy amounts, on a preliminary basis, have been spread in accordance with the special benefit received from 175
operation, maintenance and servicing of the public improvements benefitting properties within the District, as set forth in the Engineer’s Report. Staff recommends Council approve the Preliminary Engineer’s Report and adopt the Resolution of Intention which would set June 9, 2026 as the Public Hearing Date.
Up through the end of the Public Hearing, City Council may order changes to the Engineer’s Report, including changes in the improvements, benefit zones or the proposed assessment rates. Upon conclusion of the Public Hearing, City Council may adopt a resolution confirming the diagram and assessment, either as originally proposed or as modified. The adoption of this resolution shall constitute the levy of assessments for Fiscal Year 2026/27.
In order to meet Placer County Tax Collector deadlines, both of these steps must be completed prior to June 30, 2026. The maximum assessment rates have been increased each fiscal year by the annual change in the February Consumer Price Index (CPI), which is 2.48% for Fiscal Year 2026-27.
Consequently, staff recommends the City Council take the following action:
1. Adopt a resolution initiating proceedings and ordering the preparation of the Fiscal Year 2026/27 Preliminary Engineer’s Report for Benefit Assessment District No.1; and
2. Adopt a resolution approving the Preliminary Engineer’s Report, declaring the intention to order improvements, levy and collect assessments, and setting the Public Hearing for June 9, 2026.
The next action item will be to prepare the Fiscal Year 2026/27 Final Engineer’s Report and submit the Report to City Council for approval at the Public Hearing on June 9, 2026.
ENVIRONMENTAL REVIEW:
This project is exempt from the California Environmental Quality Act (Pub. Resources Code, 21000 et seq., “CEQA”) pursuant to CEQA Guidelines section 15301(c), existing highways and streets, sidewalks, gutters, bicycle and pedestrian trails, and similar facilities and section 15301(h), maintenance of existing landscaping, native growth, and water supply reservoirs.
Since this project will continue to maintain existing facilities, no further environmental analysis is required.
FISCAL IMPACT:
The projected Fiscal Year 2026/27 collection of assessments is estimated to be $95,430, which provides funds necessary for maintenance and repair activities benefitting properties within the District (Fund 2770). Without the collection of these assessments, maintenance activities would be reduced, and the funding would be a burden on the General Fund. The Fiscal Year 2026/27 assessment rates have been increased 2.48% over the Fiscal Year 2025/26 assessment rates. This increase is based upon the prior year’s CPI increase (February 2025 to February 2026) for All Urban Consumers in the San Francisco Bay Area.
ATTACHMENTS:
ATTACHMENT A Resolutions.docx
ATTACHMENT B Benefit Zone Diagram.pdf
176
ATTACHMENT C Lincoln FY 2026/27 BAD Preliminary Engineer's Report.pdf 177
Resolution No. 2026-XXX
RESOLUTION 2026 - XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN, COUNTY
OF PLACER, STATE OF CALIFORNIA, INITIATING PROCEEDINGS FOR THE
LEVY AND COLLECTION OF ASSESSMENTS AND ORDERING THE CITY ENGINEER TO PREPARE THE ANNUAL ENGINEER’S REPORT FOR THE BENEFIT ASSESSMENT DISTRICT NO. 1 FOR FISCAL YEAR 2026/27
WHEREAS, the City Council has by previous Resolutions formed, annexed territory to, and levied annual assessments fo r the Benefit Assessment District No. 1 (hereafter referred to as the “District”), pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter 6.4, of the California Government Code (commencing with Section 54703) (the “1982 Act”), Article);
WHEREAS, the City Council proposes to levy and collect assessments for Fiscal Year 2026/27 from properties located within the District to pay for the construction, maintenance and servicing of all public improvements and facilities authorized under the Act;
WHEREAS, the City Council has retained a qualified engineering firm for the purpose of assisting the City with the annual administration of the District, and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act; and
WHEREAS, the project does not have a significant effect on the environment and is categorically exempt from the requirement for the preparation of environmental documents per CEQA Guidelines sections 15301(c) and 15301(h).
NOW THEREFORE BE IT RESOLVED:
Section 1 District Improvements: The improvements include all authorized public improvements pursuant to Section 54710 of the Act, which include but are not limited to the maintenance and operation costs of drainage, and flood control services.
Section 2 Annual Levy Report: The City Council hereby orders the preparation and filing, with the City Clerk, an Engineer’s Report concerning the collection of assessments for the District for the fiscal year commencing July 1, 2026, and ending June 30, 2027.
PASSED AND ADOPTED this 12th day of May, 2026 by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
178
Resolution No. 2026-XXX
RESOLUTION 2026 - XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN, COUNTY
OF PLACER, STATE OF CALIFORNIA, DECLARING THE INTENTION TO ORDER IMPROVEMENTS FOR BENEFIT ASSESSMENT DISTRICT NUMBER 1, LEVY AND COLLECT ASSESSMENTS, APPROVING PRELIMINARY ENGINEER’S REPORT AND SETTING A PUBLIC HEARING FOR JUNE 9, 2026 OR AT SUCH
TIME THEREAFTER THAT THE MATTER CAN BE HEARD FOR THE PUBLIC
HEARING IN ACCORDANCE WITH THE PROVISIONS OF THE BENEFIT ASSESSMENT ACT OF 1982 AND CALIFORNIA PROPOSITION NO. 218.
WHEREAS, the City Council has by previous Resolutions formed, annexed territory to, and levied annual assessments for the Benefit Assessment District No. 1 (hereafter referred to as the “District”), pursuant to the provisions of the Benefit Assessment Act of 1982, Chapter of the California Government Code (commencing with Section 54703) (hereafter referred to as the “Act”) and California Proposition 218;
WHEREAS, the project does not have a significant effect on the environment and is categorically exempt from the requirement for the preparation of environmental documents per CEQA Guidelines sections 15301(c) and 15301(h);
WHEREAS, the City Council by approval of Resolution of Initiation has described any proposed improvements to be included for the determination of annual assessments levied for any assessment district created under the Act; ordered the preparation of an Engineer’s Report to determine the annual levy of assessments for any such district the intention to levy assessments for the District;
WHEREAS, there has now been presented to this City Council the Preliminary Engineer’s Report for Fiscal Year 2026/27 as required by the Act; and
WHEREAS, this City Council has carefully examined and reviewed the Preliminary Engineer’s Report as presented and is preliminarily satisfied with the Report, each and all of the budget items and documents as set forth therei n, and is satisfied that the levy amounts, on a preliminary basis, have been spread in accordance with the special benefit received from construction, operation, maintenance and servicing of public improvements to be performed within the District, as set forth in said Report.
NOW THEREFORE BE IT RESOLVED:
Section 1 Intention: The City Council hereby declares that it is its intention to seek the annual levy and collection of assessments of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay the annual costs associated with the public improvements. The City Council finds that the public’s best interest requires such levy and collection.
Section 2 District Boundaries: The boundaries of the District are described as the boundaries p reviously defined in the formation documents of the original District, and subsequent and proposed annexations, within the boundaries of the City of Lincoln, within the County of Placer, State of California.
Section 3 District Improvements: The public imp rovements include drainage and flood control facilities, and associated appurtenant facilities within the District. Services provided 179
Resolution No. 2026-XXX
include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory working condition.
Section 4 Benefit Assessment District name and Location: Benefit Assessment District No. 1 is generally located as set forth in the Benefit Zone Diagram, as attached hereto.
Section 5 Assessment: The maximum assessment is not proposed to increase from the previous year above that amount previously approved by the property owners. The assessment would only be subject to the annual Consumer Price Index increase.
Section 6 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with the Act.
Section 7 Notice: The City shall give notice of the time and place of the Public Hearing to all property owners within the District by causing the publishing of this Resolution once in the local newspaper not less than ten (10) days before the date of the Public Hearing, and by posting a copy of this resolution on the official bulletin board customarily used by the City Council for the posting of notices. Any interested person may file a written protest with the City Clerk prior to the conclusion of the Public Hearing, or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection and a protest by a property owner shall contain a description sufficient to identify the property owned by such propert y owner. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard.
Section 8 Notice of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesday, June 9, 2026 at 6:00 p.m. or as soon thereafter as feasible at Lincoln City Hall, 600 6 th Street, 3rd Floor Meeting Room, Lincoln, California.
Section 9 The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law.
PASSED AND ADOPTED this 12th day of May, 2026 by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
180
City of Lincoln
Benefit Assessment District No.1
Benefit Zone Diagram
¯
4,700 0 4,700 9,400 Feet
3 12
5 1
£¤193
£¤65
Legend
City Limits
Parcel Lines
Benefit Zone 1
Benefit Zone 2
Benefit Zone 3
Benefit Zone 4
181
City of Lincoln
Benefit Assessment District No. 1
Fiscal Year 2026-27
Preliminary Engineer’s Report
May 12, 2026
182
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 TABLE OF CONTENTS
i
Page No.
Agency Directory ................................................................................................... ii
Certificates ........................................................................................................... iii
SECTION I In troduction ..................................................................................... 1
SECTION II Engi neer’s Report ............................................................................ 3
Part A - Description of the Service .............................................................. 5
Part B - Description of each Lot or Parcel .................................................. 6 Assessment Diagram .................................................................... 7
Part C - Amount of Proposed Assessment and Estimate of Cost ............... 8 Table No. 1 – Summary of Estimated Revenue by Zone .............. 8
Part D - Basis and Schedule of Assessment .............................................. 9 Special vs. General Benefit ......................................................... 10
Appendix A - Detailed Zone Cost Estimate
Appendix B - Assessment Roll
183
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 AGENCY DIRECTORY
ii
CITY OF LINCOLN
CITY COUNCILMEMBERS AND CITY STAFF
FISCAL YEAR 2026-27
City Councilmembers
Richard Pearl
Mayor
Whitney Eklund Holly Andreatta
Mayor Pro Tem Councilmember
Ben Brown John Reedy
Councilmember Councilmember
Agency Staff Members
Sean Scully
City Manager
Matthew Medill
Public Works Director
Vin Cay
City Engineer
Nita Wracker
Assistant City Manager
Francisco & Associates
Assessment Engineer
184
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 CERTIFICATES
iii
ENGINEER'S REPORT
CITY OF LINCOLN
ENGINEER’S REPORT FOR THE CITY’S
BENEFIT ASSESSMENT DISTRICT NO. 1
FISCAL YEAR 2026-27
The undersigned, acting on behalf of the City of Lincoln, respectfully submits the enclosed Engineer’s Report as directed by the City of Lincoln City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972, and Section 22500 et seq of the California Streets and Highways Code. The undersigned certifie s that he is a Pr ofessional Engineer, registered in the State of California.
Dated: April 28, 2026 By:
Eduardo R. Espinoza, P.E.
RCE No. 83709
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment District Diagram thereto attached, was filed with me on the day of , 2026.
Hope Ithurburn, City Clerk
City of Lincoln
Placer County, California
By:
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and the Assessment District Diagram thereto attached, was approved and confirmed by the City Council of the City of Lincoln, Placer County, California, on the day of , 2026.
Hope Ithurburn, City Clerk
City of Lincoln
Placer County, California
By:
185
Lincoln Benefit Assessment District No. 1 SECTION I
Fiscal Year 2026-27 INTRODUCTION
1 SECTION I
INTRODUCTION
CITY OF LINCOLN
ENGINEER’S REPORT FOR THE CITY’S
BENEFIT ASSESSMENT DISTRICT NO. 1
FISCAL YEAR 2026-27
Background Information
In June 2005 by City Council Resolution 2005-151, the City of Lincoln formed the Benefit Assessment District No. 1 to recover co sts associated with the operation and maintenance of storm drai nage (detention basins), flood control improvements, and associated appurtenant improvements within the public rights-of-way and public parcels of developments within the City. This district is pursuant to the Benefit Assessment Act of 1982 (“1982 Act”) as defined by Sections 54703- 54720 of the California Government Code.
Section 54710 of the California Government Code outlining t he rules and regulations of the 1982 Act states:
“(a) Any local agency which is authorized by law to provide one or more of the following services may impose a benefit assessment pur suant to this chapter to finance the maintenance and operation costs of these services:
(1) Drainage.
(2) Flood control.
(3) Streetlighting.
(b) Any local agency which is authorized by law to maintain streets, roads, or highways may impose a benefit assessment pursuant to this chapter to pay for the maintenance of those streets, roads, or highways.”
Although the 1982 Act allows for the maintenance of streetlighting (Section 54710(a)(3)), the City of Lincoln funds t he operation and maintenance of streetlights through its Landscape and Lighting Assessment District and has not used this assessment district to fund those expenses. As additional developments occur within the City that are required to install storm drain, or flood control that specific ally benefit t hose properties, developments may be annexed into this district. It is the intent of this district to annex new developments into this district each as separate zones.
Currently there are 4 separate zones as follows:
1. Zone 1 – Lincoln Crossing – Formed June 2005
2. Zone 2 – Sorrento – Annexed June 12, 2007
3. Zone 3 – Cresleigh Grove – Annexed June 12, 2007
4. Zone 4 – Dissolved
5. Zone 5 – Lincoln Highlands – Annexed August 24, 2010 186
Lincoln Benefit Assessment District No. 1 SECTION I
Fiscal Year 2026-27 INTRODUCTION
2 Current Annual Administration
As required by the Benefit A ssessment Act of 1982, in its in itial year of formation and when any new assessment is proposed to be le vied, Section 54716 (a) of the California Government Code requires the City to have a written report prep ared and filed with the City Clerk. The Report includes for the ensui ng fiscal year: (1) a general description of the service proposed to be financed through t he revenue derived from the assessment, (2) a description of each lot or parcel proposed to be in the district, (3) the amount of the proposed assessment for each parcel, (4) and the basis or methodology of the assessment.
The City of Lincoln will hold a Public Hearing on June 9, 2026, regarding the Fiscal Year (FY) 2026-27 annual levy and collection of asse ssments for all benefit zones within the District. At the Public Heari ng, all property owners and intere sted persons will be given an opportunity to be heard. At the conclusion of the Public Hearing, the City Council may adopt a resolution confirming the Fiscal Year 2026-27 levy and collection of assessments for all benefit zones as originally proposed or as modified.
Payment of these annual assessments for each parcel will be made in the same manner and at the same time as pay ments are made for their annua l property taxes. All funds collected through the assessments must be placed in a special fund and can only be used for the purposes stated within this Report.
187
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 ENGINEER'S REPORT
3 SECTION II
ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF THE BENEFIT ASSESSMENT ACT OF 1982 SECTION 54703 THROUGH 54720
OF THE CALIFORNIA GOVERNMENT CODE
Pursuant to the Benefit Assessment Act of 1982 (Part 1 of Division 2 of Title 5 of the Government Code of the Stat e of California), and in acco rdance with Resolution No. 2026-___ initiating proceedings for the levy and collection of assessments and ordering the preparation of the annual Engineer’s Report and Resolution No. 2026-___ approving the Preliminary Engineer’s Report and Declaring the Intention for Levy and Collection of Assessments, adopted by the City Council of the City of Lincoln, on May 12, 2026, and in connection with the proceedings for:
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Herein after referred to as the “District" , I, Eduardo R. Espinoz a, the duly appointed ENGINEER OF WORK, submit herewith the "Repor t" consisting of four (4) parts as follows:
PART A: DESCRIPTION OF THE SERVICE
This part describes the improvements to be financed by the District. 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 Public Services Department and are incorporated herein by reference.
PART B: DESCRIPTION OF EACH LOT OR PARCEL
This part incorporates by reference a diagr am of the District showing the boundaries of any benefit zones within 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 Placer County Assessor for the year when this Report was prepared. The Assessor's maps and records are incorporated by reference and made part of this Report.
PART C: AMOUNT OF PROPOSED ASSESSMENT & ESTIMATE OF COST
This part contains an estimate of the co st of the proposed improvements, including incidental costs and expenses, and is on file in the Development Services Department.
PART D: BASIS AND SCHEDULE OF ASSESSMENT
This part contains the method of apporti onment of assessments, based upon parcel classification of land within the District, in proportion to the estimated benefits to be 188
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 ENGINEER'S REPORT
4 received. This part also contains a list of the Placer County Assessor’s parcel numbers, and the amount to be assessed upon the benef ited lands within the District. The Assessment Roll is filed in the Office of the Lincoln City Clerk and is incorporated in this Report by reference. The list is keyed to the records of the Placer County Assessor, which are incorporated herein by reference.
189
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART A
5 PART A
DESCRIPTION OF THE SERVICE
The facilities, which have been constructed wit hin the City of Lincoln, and those which may be subsequently constructed, operated, maintained, and serviced are generally described as follows:
Storm Drainage and Flood Control Facilities
Storm drainage and flood control facilities consist of, but are not limited to: construction, land acquisition, operation, maintenance, and servicing of storm drainage and flood control facilities and detention basins which include personnel, electrical energy, utilities such as water, gas, electricity, material , contractual services and equipment, repair, removal or replacement of all or any part of any improvements, the removal of trimmings, rubbish, debris and other solid waste, and ot her appurtenant facilities within the public rights-of-way and easements that benefit the District.
For Zones 1, 2, & 3 specific improvements include the operation and maintenance of the storm water retention facility constructed adjacent to the City’s Wastewater Reclamation Facility as well as the maintenance of pipelines and the natural water courses that convey storm water to the retention facility. In addition to the above, the services in Zone 5 include a detention basin, concrete retaining walls, fencing, gates, ou tfall structures, and appurtenant storm drains and inlets that benefit the parcels Zone 5.
190
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART B
6 PART B
DESCRIPTION OF EACH LOT OR PARCEL
The boundary of the District is completely within the boundaries of the City of Lincoln. The Assessment Diagram for the 4 benefit zones is on file in the Office of the City Clerk of the City of Lincoln and shown on the following page of this Report. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Placer County Assessor, for the y ear when this Report was prepared, and are incorporated by reference herein and made part of this Report. 191
City of Lincoln
Benefit Assessment District No.1
Benefit Zone Diagram
¯
4,700 0 4,700 9,400 Feet
3 12
5 1
£¤193
£¤65
Legend
City Limits
Parcel Lines
Benefit Zone 1
Benefit Zone 2
Benefit Zone 3
Benefit Zone 4
192
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART C
8 PART C
AMOUNT OF PROPOSED ASSESSMENT & ESTIMATE OF COST
The 1982 Act requires that a sp ecial fund be set up for the collection of revenues and expenditures for the District. The Act provides that the to tal cost of construction, operation, maintenance and servicing of the drainage and flood control can be recovered by the District. Incidental expenses including administration of the District, engineering fees, legal fees, and all other costs associated with the District can also be included.
Revenues collected from the assessment s shall be used only for the expenditures authorized under the 1982 Act. A contribution to the District by the City may be made to reduce assessments, as the City Council deems appropriate. Any balance remaining at the end of the fiscal year must be carried over to the next fiscal year.
Table 1 below provides a summary of the total estimated revenues for Fiscal Year 2026- 27, by benefit zone.
For a detailed estimate on the revenues an d expenditures for each benefit zone within the District please refer to both Appendix A in this report, and the City’s adopted budget for Fiscal Year 2026-27.
Benefit Zone Description
Estimated FY 2026-27
Revenue
Benefit Zone 1 - Lincoln Crossing Phases II, IIIA & IIIB $56,718.02 Benefit Zone 2 - Aitken Ranch - Sorrento $11,709.32
Benefit Zone 3 - Cresleigh Grove $1,957.14
Benefit Zone 5 - Lincoln Highlands $25,045.20
Total $95,429.68
Table No. 1: Summary of Estimated Revenue by Zone
193
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART D
9 PART D
BASIS AND SCHEDULE OF ASSESSMENT
This section explains the benefits to be derived from the improvements and the methodology used to apportion the total assessments to the properties within the District.
The method used for apportioning the assessm ent is based upon the relative special benefits to be derived by the properties in ea ch Benefit Zone of the District over and above the general benefits conferred on real property and the public at large. The assessment is apportioned to each parcel in proportion to the relative cost of the special benefits from the improvements.
Discussion of Special Benefit
The Benefit Assessment Act of 1982 permits th e establishment of assessment districts by Agencies for the purpose of providing certain public improvements and services which include the construction, operation, maint enance, and servicing of drainage and flood control improvements.
Section 54711 of the Benefit Assessment Act of 1982 requires that maintenance assessments must be levied according to benef it rather than according to assessed value. This Section states:
“The amount of the assessment imposed on any parcel of property shall be related to the benefit to the par cel which will be derived from the provision of the service.”
In addition, the 1982 Act permits the designation of zones or areas of benefit within any individual assessment district. Thus, the 1982 Act requires the levy of a true "assessment" rather than a "special tax."
Article XIIID, Section 4(a) of the California Constitution (also known as Proposition 218, approved by the California vo ters in November 1996) limits the amount of any assessment to the proportional special benefit conferred on the property.
“No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
Article XIIID provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those proper ties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public driv es, public courts, public alleys, public easements and rights-of-ways, p ublic greenbelts and public par kways, and that portion of public property that is not developed and used for business purposes similar to private residential, commercial, industrial, and institutional activities. 194
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART D
10 SPECIAL VS. GENERAL BENEFIT
Drainage Facility Benefit Determination
The proper functioning of st orm drainage and flood control improvements is imperative for the safety of properties throughout the District. Proper operation, maintenance, and servicing of storm drainage and flood control improvement s benefit properties by providing erosion control, landslide abatement, other ty pes of water drainage, and protection of property from overflow by storm water.
Special Benefit
In the absence of an annual assessment, t he drainage and flood control improvements that benefit each benefit zone of the District would not be provided, therefore these improvements are “over and above” what otherwise would be provided in other portions of the City as part of General Services. All assessment proceeds derived from each benefit zone will be utilized to fund the cost of providing a level of tangible “special benefits” in the form of property related services which benefit individual properties to which the services are provided. The Assessments are also structured to provide specific improvements within each benefit zone, further ensuring t hat the improvements funded by the assessments are of s pecific and special benefit to property within each benefit zone.
The storm drainage and flood c ontrol improvements in each benefit zone of the District were specifically designed, located and created to provide additional and improved storm water drainage and flood control protection of property from overflow by water for the direct advantage of property in side the benefit zone, and not t he public at large. In addition, they provide the following special and direct benefit to parcels within the District:
Allowing individual parcel s to be developed and used to their fullest extent by ensuring adequate drainage and vehicular a ccess during period of heavy rainfall which is essential to the use of those properties;
Improving the livability, appearance, and desirability fo r properties within the District; and
Ensuring that storm drainage and flood cont rol facilities do not reach a state of deterioration or disrepair so as to be materially detrimental to the properties within the District.
The boundaries of the benefit zones have been narrowly drawn to include those parcels that receive a direct advantage from the improvements. Other properties that are outside a benefit zone do not benefit from those pr operty related improvements and services described previously.
It is therefore concluded that all the drainage and flood c ontrol improvements funded by the assessments are of 100% special benefit to the parcels within the District and that the value of the special benefits from such improvements to pr operty in the benefit zones reasonably exceeds the cost of the assessments for every assessed parcel in the benefit zones. (In other words, as required by Pr oposition 218, the reas onable cost of the proportional special benefit conf erred on each parcel does not exceed the cost of the assessments.)
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Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART D
11 General Benefit
Although the improvements may include public streets and drainage facilities that connect to similar facilities outside the District boundaries, the construction, maintenance, and operation of these improvement s are only necessary for the parcels within the District.
Therefore it has been determined that the ongoing maintenance, servicing and operation of the improvements that benef it the District provide 0% of general benefit to parcels outside the District, or to the public at large.
Assessment Methodology
The total construction, operation, maintenance, and servicing costs for the storm drainage and flood control facilities are apportioned in accordance with a methodology that is consistent with standard assessment engineering practices.
As new subdivisions develop throughout the Cit y, a new zone of benef it may be formed and annexed to the District. This process ensures that there is a viable funding source to construct, operate, maintain, and service the facilities listed above. Each new subdivision is evaluated to determine which improvements ar e of a specific and di rect benefit to the parcels within the subdivision and then a benef it assessment methodology is developed to allocate the costs of the improvements to the benefiting parcels.
Since the assessments are levied on the owners of properties as shown on the secured property tax rolls, the final charges must be assigned by Assessor's Parcel Number. If assessments were to be allocated by parcel, not considering land use, this would not be equitable, because a single-family parcel w ould be paying the same as a 50-unit apartment parcel or a la rge commercial establishment. T herefore, the total assessment costs are allocated to each parcel of land based on the benefit received by each particular parcel.
The single-family residential parcel has been selected as the basic unit for the calculation of assessments since it represents over 80% of the parcels within the City. Therefore, the single-family residential parcel is defined as one (1.00) Equivalent Dwelling Unit (EDU).
The assessment methodology used to assign ED Us to other types of land uses in proportion to the special benefit they receive relative to the single-family residential parcel for each zone of benefit is explained below.
Exempted from the assessment would be the areas of all public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, all easements and rights-of-ways, all public parks, greenbelts , parkways and all other public property designated open space.
Below is a listing of each of the benefit zones, their corre sponding number and type of parcels/units/acres within each benefit zone, and the method of apportioning the costs of the improvements to the benefiting parcels.
196
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART D
12 Benefit Zone 1 – Lincoln Crossing Phases II, IIIA & IIIB Benefit Zone 1 is comprised of 1,899 si ngle-family residential parcels, 174 condominium residential parcels, and 47.77 acres of commercial parcels. This benefit zone was formed in Fiscal Year 2005-06 wit h an allowance for a CPI increase each fiscal year. February 2005 is the base year for calculating annual CPI increases. The CPI increase is based upon the prior year’s change in the Consumer Price Index for the San Francisco-Oakland-San Jose All Urban Consumers which is 2.48% for Fiscal Year 2026-27. Single-fam ily and condominium parcel s are assessed at 1.00 EDU/parcel and commercial parcels are assessed at 7.00 EDUs/acre.
In Fiscal Year 2026-27 there are 2,407.39 EDUs, and the total assessment revenue needed to operate and maintain the facilities t hat benefit the parcels within Zone 1 is $56,718. This results in the following assessments that will be levied:
Maximum Rate $23.56 / EDU
Fiscal Year 2026-27 Rate: $23.56 / EDU
Benefit Zone 2 – Aitken Ranch – Sorrento
Benefit Zone 2 is comprised of 497 single-family residential parcels. This benefit zone was formed in Fiscal Year 2006-07 with an allowance for a CPI increase each fiscal year. February 2006 is the base year for ca lculating annual CPI increases. The CPI increase is based upon the prio r year’s change in the Consumer Price Index for the San Francisco-Oakland-San Jose All Urba n Consumers which is 2.48% for Fiscal Year 2026-27. Single-family parcels are assessed at 1.00 EDU/parcel and multi-family residential parcels are assessed at 0.50 EDU/unit.
In Fiscal Year 2026-27 there are 497.00 E DUs, and the total assessment revenue needed to operate and maintain the facilities t hat benefit the parcels within Zone 2 is $11,709. This results in the following assessments to be levied:
Maximum Rate $23.57 / EDU
Fiscal Year 2026-27 Rate: $23.57 / EDU
Benefit Zone 3 – Cresleigh Grove
Benefit Zone 3 is comprised of 83 single-family residential parcels. This benefit zone was formed in Fiscal Year 2007-08 with an allowance for a CPI increase each fiscal year. February 2007 is the base year for ca lculating annual CPI increases. The CPI increase is based upon the prio r year’s change in the Consumer Price Index for the San Francisco-Oakland-San Jose All Urba n Consumers which is 2.48% for Fiscal Year 2026-27. Single-family parcels are assessed at 1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 83.00 E DUs, and the total assessment revenue needed to operate and maintain the facilities t hat benefit the parcels within Zone 3 is $1,957. This results in the following assessments to be levied:
Maximum Rate $23.58 / EDU
Fiscal Year 2026-27 Rate: $23.58 / EDU
197
Lincoln Benefit Assessment District No. 1 SECTION II
Fiscal Year 2026-27 PART D
13 Benefit Zone 4 – DISSOLVED
This Zone was dissolved in Fiscal Year 2010-11 and merged with the formation of Zone 5.
Benefit Zone 5 – Lincoln Highlands
Benefit Zone 5 is comprised of 180 single-family residential parcels. This benefit zone was formed in Fiscal Year 2010-11 and r eplaced Zone 4, which has since been dissolved. This benefit zone includes an allowance for a CPI increase each fiscal year.
February 2010 is the base year for calculating annual CPI increases. The CPI increase is based upon the prior year ’s change in the Consumer Price Index for the San Francisco-Oakland-San Jose All Urban Consumers which is 2.48% for Fiscal Year 2026-27. Single-family parcels are assessed at 1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 180.00 E DUs, and the total assessment revenue needed to operate and maintain the facilitie s that benefit the par cels within Zone 5 and accumulate adequate reserves is $25, 045. This results in the following assessments to be levied:
Maximum Rate $139.15 / EDU
Fiscal Year 2026-27 Rate: $139.15 / EDU
ASSESSMENT ROLL
A list of all parcels, and the description of each lot or parce l within each of the Benefit Zones of Lincoln’s Benefit Assessment District No. 1 is shown on the last equalized Property Tax Roll of the Placer County Asse ssor, which by reference is hereby made a part of this Report.
This list is keyed to the Assessor's Parcel Numbers as shown on the Assessment Roll, which includes the proposed am ount of assessments apportioned to each lot or parcel for Fiscal Year 2026-27. The Assessment Roll is on file in the Office of the City Clerk of the City of Lincoln and is shown in this Report as Appendix B. 198
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
APPENDIX A
DETAILED ZONE COST ESTIMATE
199
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 2,407.39 EDUs
Proposed FY 2026-27
Estimated Beginning Fund Balance $796,711
Projected Assessment Revenue $56,718
Estimated Operating Expenses
Local Drainage Facilities Maintenance ($31,707)
Materials and Supplies ($38,003)
Repairs and Replacement ($65,365)
Subtotal: ($135,074)
Incidental Expenses
City Administration & Assessment Engineering ($18,543)
Total Expenses: ($153,617)
Reserve Collection: ($96,899)
Estimated Ending Fund Balance $699,812
Maximum FY 2026-27 Assessment Rate
Maximum assmt. rate per equivalent dwelling unit is $23.56 per EDU FY 2026-27 Assessment Rate
Assessment Rate per equivalent dwelling unit is $23.56 per EDU Land Use EDU No. of FY 2026-27
Category No. of Units/Acres Rate EDUs Revenue 1
Single Family Residential 1,899 1.00 1,899.00 $44,740.44 Condominium Residential 174 1.00 174.00 $4,099.44
Commercial 47.77 acres 7.00 334.39
$7,878.23
2,407.39 $56,718.11
1 The County only accepts assessment levies for each parcel in even pennies so that the property tax bill can be split evenly in two installment payments. Therefore the total revenue may differ slightly from that shown in Table 1 and on the Assessment Roll in Appendix B.
COST ESTIMATE FY 2026-27
Benefit Zone 1 (Annexed FY 2005-06)
Lincoln Crossing Phases II, IIIA & IIIB
200
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 497.00 EDUs
Proposed FY 2026-27
Estimated Beginning Fund Balance $164,479
Projected Assessment Revenue $11,709
Estimated Operating Expenses
Local Drainage Facilities Maintenance ($6,546)
Materials and Supplies ($7,846)
Repairs and Replacement ($13,494)
Subtotal: ($27,886)
Incidental Expenses
City Administration & Assessment Engineering ($3,828)
Total Expenses: ($31,714)
Reserve Collection: ($20,005)
Estimated Ending Fund Balance $144,475
Maximum FY 2026-27 Assessment Rate
Maximum assmt. rate per equivalent dwelling unit is $23.57 per EDU FY 2026-27 Assessment Rate
Assessment Rate per equivalent dwelling unit is $23.57 per EDU EDU No. of FY 2026-27
Development No. of Unit s/Acres Rate EDUs Revenue 1
Village 1 (built out) 102.00 1.00 102.00 $2,404.14
Village 2 (FM Aug 2013) 41.00 1.00 41.00 $966.37
Village 3 (FM Aug 2013) 46.00 1.00 46.00 $1,084.22
Village 4 (FM Nov 2013) 42.00 1.00 42.00 $989.94
Village 5 37.00 1.00 37.00 $872.09
Village 6 (FM June 24, 2014) 44.00 1.00 44.00 $1,037.08 Village 7 (FM June 24, 2014) 48.00 1.00 48.00 $1,131.36 Village 8 (FM Nov 2013) 57.00 1.00 57.00 $1,343.49
Village 9 (FM June 24, 2014) 41.00 1.00 41.00 $966.37
Village 10 MDR 39.00
1.00 39.00 $919.23
497 497.00 $11,714.29
1 The County only accepts assessment levies for each parcel in even pennies so that the property tax bill can be split evenly in two installment payments. Therefore the total revenue may differ slightly from that shown in Table 1 and on the Assessment Roll in Appendix B.
COST ESTIMATE FY 2026-27
Benefit Zone 2 (Annexed FY 2006-07)
Aitken Ranch - Sorrento
201
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 83.00 EDUs
Proposed FY 2026-27
Estimated Beginning Fund Balance $27,468
Projected Assessment Revenue $1,957
Estimated Operating Expenses
Local Drainage Facilities Maintenance ($1,093)
Materials and Supplies ($1,310)
Repairs and Replacement ($2,254)
Subtotal: ($4,657)
Incidental Expenses
City Administration & Assessment Engineering ($639)
Total Expenses: ($5,296)
Reserve Collection: ($3,339)
Estimated Ending Fund Balance $24,129
Maximum FY 2026-27 Assessment Rate
Maximum assmt. rate per equivalent dwelling unit is $23.58 per EDU FY 2026-27 Assessment Rate $23.58 per EDU
Assessment Rate per equivalent dwelling unit is
Land Use EDU No. of FY 2026-27
Category No. of Units/Acres Rate EDUs Revenue 1
Single Family Residential 83.00 1.00 83.00 $1,957.14
1 The County only accepts assessment levies for each parcel in even pennies so that the property tax bill can be split evenly in two installment payments. Therefore the total revenue may differ slightly from that shown in Table 1 and on the Assessment Roll in Appendix B.
COST ESTIMATE FY 2026-27
Benefit Zone 3 (Annexed FY 2007-08)
Cresleigh Grove
202
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 180.00 EDUs
Proposed FY 2026-27
Estimated Beginning Fund Balance $59,570
Projected Assessment Revenue $25,045
Estimated Operating Expenses
Local Drainage Facilities Maintenance ($2,371)
Materials and Supplies ($2,841)
Repairs and Replacement ($4,887)
Subtotal: ($10,099)
Incidental Expenses
City Administration & Assessment Engineering ($1,386)
Total Expenses: ($11,486)
Reserve Collection: $13,559
Estimated Ending Fund Balance $73,129
Maximum FY 2026-27 Assessment Rate
Maximum assmt. rate per equivalent dwelling unit is $139.15 per EDU FY 2026-27 Assessment Rate
Assessment Rate per equivalent dwelling unit is $139.15 per EDU Land Use EDU No. of FY 2026-27
Category No. of Units/Acres Rate EDUs Revenue 1
Single Family Residential 180.00 1.00 180.00 $25,047.00 1 The County only accepts assessment levies for each parcel in even pennies so that the property tax bill can be split evenly in two installment payments. Therefore the total revenue may differ slightly from that shown in Table 1 and on the Assessment Roll in Appendix B.
COST ESTIMATE FY 2026-27
Benefit Zone 5 (Annexed FY 2010-11)
Lincoln Highlands
203
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX B
APPENDIX B
ASSESSMENT ROLL
204
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
021-274-052 $808.10 1000 GROVELAND LNCOM
021-283-036 $230.88 1000 GROVELAND LNVCOM
021-283-037 $395.80 1000 GROVELAND LNVCOM
021-344-001 $1,764.64 950 GROVELAND LNCOM
021-344-002 $577.22 920 GROVELAND LNCOM
021-344-003 $313.34 155 FERRARI RANCH RDCOM
021-344-004 $164.92 145 FERRARI RANCH RDVCOM
021-344-005 $214.40 850 GROVELAND LNCOM
021-344-006 $122.04 890 GROVELAND LNCOM
021-344-007 $181.40 900 GROVELAND LNCOM
021-344-009 $461.78 1000 GROVELAND LNVCOM
021-345-001 $164.92 129 FERRARI RANCH RDCOM
021-345-002 $181.40 131 FERRARI RANCH RDCOM
021-345-003 $164.92 101 FERRARI RANCH RDCOM
021-345-004 $181.40 105 FERRARI RANCH RDCOM
021-345-005 $181.40 107 FERRARI RANCH RDCOM
021-345-006 $150.08 109 FERRARI RANCH RDCOM
021-345-007 $181.40 111 FERRARI RANCH RDCOM
021-345-008 $973.02 113 FERRARI RANCH RDCOM
021-345-009 $214.40 121 FERRARI RANCH RDVCOM
021-345-010 $131.94 125 FERRARI RANCH RDVCOM
021-345-011 $118.74 127 FERRARI RANCH RDCOM
327-020-001 $23.56 1950 HAMERSLEY LNSFR
327-020-002 $23.56 1944 HAMERSLEY LNSFR
327-020-003 $23.56 1938 HAMERSLEY LNSFR
327-020-004 $23.56 1932 HAMERSLEY LNSFR
327-020-005 $23.56 1926 HAMERSLEY LNSFR
327-020-006 $23.56 1920 HAMERSLEY LNSFR
327-020-007 $23.56 1914 HAMERSLEY LNSFR
327-020-008 $23.56 1908 HAMERSLEY LNSFR
327-020-009 $23.56 1902 HAMERSLEY LNSFR
327-020-010 $23.56 1890 HAMERSLEY LNSFR
327-020-011 $23.56 1884 HAMERSLEY LNSFR
327-020-012 $23.56 1878 HAMERSLEY LNSFR
327-020-013 $23.56 1872 HAMERSLEY LNSFR
327-020-014 $23.56 1374 HILLWOOD LPSFR
327-020-015 $23.56 1368 HILLWOOD LPSFR
327-020-016 $23.56 1329 HILLWOOD LPSFR
327-020-017 $23.56 1335 HILLWOOD LPSFR
327-020-018 $23.56 1310 EARLTON LNSFR
327-020-019 $23.56 1304 EARLTON LNSFR
327-020-020 $23.56 408 HEARTLAND CTSFR
327-020-021 $23.56 410 HEARTLAND CTSFR
327-020-022 $23.56 409 HEARTLAND CTSFR
327-020-023 $23.56 407 HEARTLAND CTSFR
327-020-024 $23.56 405 HEARTLAND CTSFR
327-020-025 $23.56 504 HEATHMORE CTSFR
327-020-026 $23.56 506 HEATHMORE CTSFR
327-020-027 $23.56 505 HEATHMORE CTSFR
327-020-028 $23.56 1301 EARLTON LNSFR
327-020-029 $23.56 1899 HAMERSLEY LNSFR
327-020-030 $23.56 1905 HAMERSLEY LNSFR
327-020-031 $23.56 1911 HAMERSLEY LNSFR
327-020-032 $23.56 1917 HAMERSLEY LNSFR
327-020-033 $23.56 1923 HAMERSLEY LNSFR
327-020-034 $23.56 1929 HAMERSLEY LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-020-035 $23.56 1935 HAMERSLEY LNSFR
327-020-036 $23.56 1941 HAMERSLEY LNSFR
327-020-037 $23.56 1119 HILLWOOD LPSFR
327-020-038 $23.56 1125 HILLWOOD LPSFR
327-020-039 $23.56 1131 HILLWOOD LPSFR
327-020-040 $23.56 1137 HILLWOOD LPSFR
327-030-001 $23.56 1362 HILLWOOD LPSFR
327-030-002 $23.56 1356 HILLWOOD LPSFR
327-030-003 $23.56 1350 HILLWOOD LPSFR
327-030-004 $23.56 1344 HILLWOOD LPSFR
327-030-005 $23.56 1338 HILLWOOD LPSFR
327-030-006 $23.56 705 HAVEN CTSFR
327-030-007 $23.56 703 HAVEN CTSFR
327-030-008 $23.56 701 HAVEN CTSFR
327-030-009 $23.56 1320 HILLWOOD LPSFR
327-030-010 $23.56 1314 HILLWOOD LPSFR
327-030-011 $23.56 1308 HILLWOOD LPSFR
327-030-012 $23.56 1302 HILLWOOD LPSFR
327-030-013 $23.56 1296 HILLWOOD LPSFR
327-030-014 $23.56 1290 HILLWOOD LPSFR
327-030-015 $23.56 1284 HILLWOOD LPSFR
327-030-016 $23.56 1278 HILLWOOD LPSFR
327-030-017 $23.56 1272 HILLWOOD LPSFR
327-030-018 $23.56 1266 HILLWOOD LPSFR
327-030-019 $23.56 1260 HILLWOOD LPSFR
327-030-020 $23.56 1254 HILLWOOD LPSFR
327-030-021 $23.56 1248 HILLWOOD LPSFR
327-030-022 $23.56 1227 HILLWOOD LPSFR
327-030-023 $23.56 1233 HILLWOOD LPSFR
327-030-024 $23.56 1239 HILLWOOD LPSFR
327-030-025 $23.56 1245 HILLWOOD LPSFR
327-030-026 $23.56 1257 HILLWOOD LPSFR
327-030-027 $23.56 1263 HILLWOOD LPSFR
327-030-028 $23.56 1269 HILLWOOD LPSFR
327-030-029 $23.56 1275 HILLWOOD LPSFR
327-030-030 $23.56 1281 HILLWOOD LPSFR
327-030-031 $23.56 1287 HILLWOOD LPSFR
327-030-032 $23.56 1293 HILLWOOD LPSFR
327-030-033 $23.56 1299 HILLWOOD LPSFR
327-030-034 $23.56 1305 HILLWOOD LPSFR
327-030-035 $23.56 1311 HILLWOOD LPSFR
327-030-036 $23.56 1317 HILLWOOD LPSFR
327-030-037 $23.56 1323 HILLWOOD LPSFR
327-030-038 $23.56 1298 EARLTON LNSFR
327-030-039 $23.56 1292 EARLTON LNSFR
327-030-040 $23.56 1286 EARLTON LNSFR
327-030-041 $23.56 1280 EARLTON LNSFR
327-030-042 $23.56 1274 EARLTON LNSFR
327-030-043 $23.56 1268 EARLTON LNSFR
327-030-044 $23.56 1262 EARLTON LNSFR
327-030-045 $23.56 1256 EARLTON LNSFR
327-030-046 $23.56 1250 EARLTON LNSFR
327-030-047 $23.56 1244 EARLTON LNSFR
327-030-048 $23.56 1232 EARLTON LNSFR
327-030-049 $23.56 1226 EARLTON LNSFR
327-030-050 $23.56 1220 EARLTON LNSFR
1 04/28/26
205
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-030-051 $23.56 1214 EARLTON LNSFR
327-030-052 $23.56 403 HEARTLAND CTSFR
327-030-053 $23.56 401 HEARTLAND CTSFR
327-030-054 $23.56 1235 EARLTON LNSFR
327-030-055 $23.56 1241 EARLTON LNSFR
327-030-056 $23.56 503 HEATHMORE CTSFR
327-030-057 $23.56 501 HEATHMORE CTSFR
327-030-058 $23.56 1289 EARLTON LNSFR
327-030-059 $23.56 1295 EARLTON LNSFR
327-040-001 $23.56 1242 HILLWOOD LPSFR
327-040-002 $23.56 1236 HILLWOOD LPSFR
327-040-003 $23.56 1230 HILLWOOD LPSFR
327-040-004 $23.56 1224 HILLWOOD LPSFR
327-040-005 $23.56 1218 HILLWOOD LPSFR
327-040-006 $23.56 1212 HILLWOOD LPSFR
327-040-007 $23.56 1206 HILLWOOD LPSFR
327-040-008 $23.56 1200 HILLWOOD LPSFR
327-040-009 $23.56 1194 HILLWOOD LPSFR
327-040-010 $23.56 1188 HILLWOOD LPSFR
327-040-011 $23.56 1182 HILLWOOD LPSFR
327-040-012 $23.56 1176 HILLWOOD LPSFR
327-040-013 $23.56 1167 HILLWOOD LPSFR
327-040-014 $23.56 1173 HILLWOOD LPSFR
327-040-015 $23.56 1179 HILLWOOD LPSFR
327-040-016 $23.56 1185 HILLWOOD LPSFR
327-040-017 $23.56 1191 HILLWOOD LPSFR
327-040-018 $23.56 1197 HILLWOOD LPSFR
327-040-019 $23.56 1203 HILLWOOD LPSFR
327-040-020 $23.56 1209 HILLWOOD LPSFR
327-040-021 $23.56 1215 HILLWOOD LPSFR
327-040-022 $23.56 1221 HILLWOOD LPSFR
327-040-023 $23.56 1208 EARLTON LNSFR
327-040-024 $23.56 1202 EARLTON LNSFR
327-040-025 $23.56 1196 EARLTON LNSFR
327-040-026 $23.56 1190 EARLTON LNSFR
327-040-027 $23.56 1184 EARLTON LNSFR
327-040-028 $23.56 1178 EARLTON LNSFR
327-040-029 $23.56 1175 EARLTON LNSFR
327-040-030 $23.56 1181 EARLTON LNSFR
327-040-031 $23.56 1187 EARLTON LNSFR
327-040-032 $23.56 1193 EARLTON LNSFR
327-040-033 $23.56 400 HEARTLAND CTSFR
327-040-034 $23.56 402 HEARTLAND CTSFR
327-040-035 $23.56 404 HEARTLAND CTSFR
327-040-036 $23.56 406 HEARTLAND CTSFR
327-040-037 $23.56 1143 HILLWOOD LPSFR
327-040-038 $23.56 1155 HILLWOOD LPSFR
327-040-039 $23.56 1161 HILLWOOD LPSFR
327-050-001 $23.56 207 HAMBLEDON CTSFR
327-050-002 $23.56 208 HAMBLEDON CTSFR
327-050-003 $23.56 101 HOLLINS CTSFR
327-050-004 $23.56 103 HOLLINS CTSFR
327-050-005 $23.56 105 HOLLINS CTSFR
327-050-006 $23.56 102 HOLLINS CTSFR
327-050-007 $23.56 100 HOLLINS CTSFR
327-050-008 $23.56 1020 HILLSDALE LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-050-009 $23.56 1026 HILLSDALE LNSFR
327-050-010 $23.56 1032 HILLSDALE LNSFR
327-050-011 $23.56 1038 HILLSDALE LNSFR
327-060-001 $23.56 1980 HAMERSLEY LNSFR
327-060-002 $23.56 1986 HAMERSLEY LNSFR
327-060-003 $23.56 1992 HAMERSLEY LNSFR
327-060-004 $23.56 201 HAMBLEDON CTSFR
327-060-005 $23.56 203 HAMBLEDON CTSFR
327-060-006 $23.56 205 HAMBLEDON CTSFR
327-060-007 $23.56 206 HAMBLEDON CTSFR
327-060-008 $23.56 2016 HAMERSLEY LNSFR
327-060-009 $23.56 1041 HILLSDALE LNSFR
327-060-010 $23.56 1035 HILLSDALE LNSFR
327-060-011 $23.56 1044 HILLSDALE LNSFR
327-060-012 $23.56 1050 HILLSDALE LNSFR
327-060-013 $23.56 1056 HILLSDALE LNSFR
327-060-014 $23.56 1062 HILLSDALE LNSFR
327-060-015 $23.56 1068 HILLSDALE LNSFR
327-060-016 $23.56 1074 HILLSDALE LNSFR
327-060-017 $23.56 1080 HILLSDALE LNSFR
327-060-018 $23.56 1086 HILLSDALE LNSFR
327-060-019 $23.56 302 HOWLAND CTSFR
327-060-020 $23.56 300 HOWLAND CTSFR
327-060-021 $23.56 1065 HILLSDALE LNSFR
327-060-022 $23.56 1059 HILLSDALE LNSFR
327-060-023 $23.56 1053 HILLSDALE LNSFR
327-060-024 $23.56 2013 HAMERSLEY LNSFR
327-060-025 $23.56 2007 HAMERSLEY LNSFR
327-060-026 $23.56 2001 HAMERSLEY LNSFR
327-060-027 $23.56 1995 HAMERSLEY LNSFR
327-070-001 $23.56 1962 HAMERSLEY LNSFR
327-070-002 $23.56 1968 HAMERSLEY LNSFR
327-070-003 $23.56 1974 HAMERSLEY LNSFR
327-070-004 $23.56 1092 HILLSDALE LNSFR
327-070-005 $23.56 1098 HILLSDALE LNSFR
327-070-006 $23.56 1104 HILLSDALE LNSFR
327-070-007 $23.56 1110 HILLSDALE LNSFR
327-070-008 $23.56 1116 HILLSDALE LNSFR
327-070-009 $23.56 1131 HILLSDALE LNSFR
327-070-010 $23.56 1125 HILLSDALE LNSFR
327-070-011 $23.56 1119 HILLSDALE LNSFR
327-070-012 $23.56 1113 HILLSDALE LNSFR
327-070-013 $23.56 1107 HILLSDALE LNSFR
327-070-014 $23.56 1089 HILLSDALE LNSFR
327-070-015 $23.56 1083 HILLSDALE LNSFR
327-070-016 $23.56 1077 HILLSDALE LNSFR
327-070-017 $23.56 301 HOWLAND CTSFR
327-070-018 $23.56 303 HOWLAND CTSFR
327-070-019 $23.56 1989 HAMERSLEY LNSFR
327-070-020 $23.56 1983 HAMERSLEY LNSFR
327-080-001 $23.56 200 CHESLEY CTSFR
327-080-002 $23.56 202 CHESLEY CTSFR
327-080-003 $23.56 204 CHESLEY CTSFR
327-080-004 $23.56 206 CHESLEY CTSFR
327-080-005 $23.56 208 CHESLEY CTSFR
327-080-006 $23.56 209 CHESLEY CTSFR
2 04/28/26
206
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-080-007 $23.56 207 CHESLEY CTSFR
327-080-008 $23.56 205 CHESLEY CTSFR
327-080-009 $23.56 203 CHESLEY CTSFR
327-080-010 $23.56 201 CHESLEY CTSFR
327-080-011 $23.56 1578 AINSWORTH LNSFR
327-080-012 $23.56 1572 AINSWORTH LNSFR
327-080-013 $23.56 1566 AINSWORTH LNSFR
327-080-014 $23.56 1560 AINSWORTH LNSFR
327-080-015 $23.56 1554 AINSWORTH LNSFR
327-080-016 $23.56 1548 AINSWORTH LNSFR
327-080-017 $23.56 110 MONTROSE CTSFR
327-080-018 $23.56 112 MONTROSE CTSFR
327-080-019 $23.56 114 MONTROSE CTSFR
327-080-020 $23.56 116 MONTROSE CTSFR
327-080-021 $23.56 117 MONTROSE CTSFR
327-080-022 $23.56 115 MONTROSE CTSFR
327-080-023 $23.56 113 MONTROSE CTSFR
327-080-024 $23.56 111 MONTROSE CTSFR
327-080-025 $23.56 109 MONTROSE CTSFR
327-080-026 $23.56 107 MONTROSE CTSFR
327-080-027 $23.56 105 MONTROSE CTSFR
327-080-028 $23.56 103 MONTROSE CTSFR
327-080-029 $23.56 101 MONTROSE CTSFR
327-090-001 $23.56 1541 MONTROSE LNSFR
327-090-002 $23.56 1547 MONTROSE LNSFR
327-090-003 $23.56 1553 MONTROSE LNSFR
327-090-004 $23.56 1559 MONTROSE LNSFR
327-090-005 $23.56 1565 MONTROSE LNSFR
327-090-006 $23.56 1571 MONTROSE LNSFR
327-090-007 $23.56 1577 MONTROSE LNSFR
327-090-008 $23.56 1069 CHESLEY LNSFR
327-090-009 $23.56 1063 CHESLEY LNSFR
327-090-010 $23.56 1060 MULLINGER LNSFR
327-090-011 $23.56 1066 MULLINGER LNSFR
327-090-012 $23.56 1561 MIDFORD LNSFR
327-090-013 $23.56 1555 MIDFORD LNSFR
327-090-014 $23.56 1549 MIDFORD LNSFR
327-090-015 $23.56 1568 MONTROSE LNSFR
327-090-016 $23.56 1574 MONTROSE LNSFR
327-090-017 $23.56 1540 MIDFORD LNSFR
327-090-018 $23.56 1546 MIDFORD LNSFR
327-090-019 $23.56 1552 MIDFORD LNSFR
327-090-020 $23.56 1558 MIDFORD LNSFR
327-090-021 $23.56 1564 MIDFORD LNSFR
327-090-022 $23.56 1570 MIDFORD LNSFR
327-090-023 $23.56 1576 MIDFORD LNSFR
327-090-024 $23.56 1582 MIDFORD LNSFR
327-090-025 $23.56 1588 MIDFORD LNSFR
327-090-026 $23.56 1587 AINSWORTH LNSFR
327-090-027 $23.56 1581 AINSWORTH LNSFR
327-090-028 $23.56 1575 AINSWORTH LNSFR
327-090-029 $23.56 1569 AINSWORTH LNSFR
327-090-030 $23.56 1563 AINSWORTH LNSFR
327-090-031 $23.56 1557 AINSWORTH LNSFR
327-090-032 $23.56 1551 AINSWORTH LNSFR
327-090-033 $23.56 1545 AINSWORTH LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-100-001 $23.56 1583 MONTROSE LNSFR
327-100-002 $23.56 1589 MONTROSE LNSFR
327-100-003 $23.56 1595 MONTROSE LNSFR
327-100-004 $23.56 1601 MONTROSE LNSFR
327-100-005 $23.56 1607 MONTROSE LNSFR
327-100-006 $23.56 1613 MONTROSE LNSFR
327-100-007 $23.56 1619 MONTROSE LNSFR
327-100-008 $23.56 1625 MONTROSE LNSFR
327-100-009 $23.56 1631 MONTROSE LNSFR
327-100-010 $23.56 1637 MONTROSE LNSFR
327-100-011 $23.56 1643 MONTROSE LNSFR
327-100-012 $23.56 1649 MONTROSE LNSFR
327-100-013 $23.56 1655 MONTROSE LNSFR
327-100-014 $23.56 1658 MONTROSE LNSFR
327-100-015 $23.56 1664 MONTROSE LNSFR
327-100-016 $23.56 1114 CHESLEY LNSFR
327-100-017 $23.56 1108 CHESLEY LNSFR
327-100-018 $23.56 1102 CHESLEY LNSFR
327-100-019 $23.56 603 NORRIS CTSFR
327-100-020 $23.56 604 NORRIS CTSFR
327-100-021 $23.56 602 NORRIS CTSFR
327-100-022 $23.56 600 NORRIS CTSFR
327-100-023 $23.56 1111 CHESLEY LNSFR
327-100-024 $23.56 1105 CHESLEY LNSFR
327-100-025 $23.56 1099 CHESLEY LNSFR
327-100-026 $23.56 1093 CHESLEY LNSFR
327-100-027 $23.56 1087 CHESLEY LNSFR
327-100-028 $23.56 1081 CHESLEY LNSFR
327-100-029 $23.56 1075 CHESLEY LNSFR
327-100-030 $23.56 1072 MULLINGER LNSFR
327-100-031 $23.56 1078 MULLINGER LNSFR
327-100-032 $23.56 1084 MULLINGER LNSFR
327-100-033 $23.56 1090 MULLINGER LNSFR
327-100-034 $23.56 1096 MULLINGER LNSFR
327-100-035 $23.56 1102 MULLINGER LNSFR
327-100-036 $23.56 1108 MULLINGER LNSFR
327-100-037 $23.56 1097 MULLINGER LNSFR
327-100-038 $23.56 1091 MULLINGER LNSFR
327-100-039 $23.56 1085 MULLINGER LNSFR
327-100-040 $23.56 1079 MULLINGER LNSFR
327-100-041 $23.56 1073 MULLINGER LNSFR
327-100-042 $23.56 1067 MULLINGER LNSFR
327-100-043 $23.56 702 MISTY MOOR CTSFR
327-100-044 $23.56 703 MISTY MOOR CTSFR
327-100-045 $23.56 1604 MONTROSE LNSFR
327-100-046 $23.56 1610 MONTROSE LNSFR
327-110-001 $23.56 1751 MONTROSE LNSFR
327-110-002 $23.56 1745 MONTROSE LNSFR
327-110-003 $23.56 1739 MONTROSE LNSFR
327-110-004 $23.56 1733 MONTROSE LNSFR
327-110-005 $23.56 1727 MONTROSE LNSFR
327-110-006 $23.56 1721 MONTROSE LNSFR
327-110-007 $23.56 1715 MONTROSE LNSFR
327-110-008 $23.56 1709 MONTROSE LNSFR
327-110-009 $23.56 1703 MONTROSE LNSFR
327-110-010 $23.56 1697 MONTROSE LNSFR
3 04/28/26
207
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-110-011 $23.56 1691 MONTROSE LNSFR
327-110-012 $23.56 1685 MONTROSE LNSFR
327-110-013 $23.56 1679 MONTROSE LNSFR
327-110-014 $23.56 1673 MONTROSE LNSFR
327-110-015 $23.56 1667 MONTROSE LNSFR
327-110-016 $23.56 1682 MONTROSE LNSFR
327-110-017 $23.56 1688 MONTROSE LNSFR
327-110-018 $23.56 1694 MONTROSE LNSFR
327-110-019 $23.56 1700 MONTROSE LNSFR
327-110-020 $23.56 501 PICKERING CTSFR
327-110-021 $23.56 503 PICKERING CTSFR
327-110-022 $23.56 505 PICKERING CTSFR
327-110-023 $23.56 507 PICKERING CTSFR
327-110-024 $23.56 509 PICKERING CTSFR
327-110-025 $23.56 508 PICKERING CTSFR
327-110-026 $23.56 506 PICKERING CTSFR
327-110-027 $23.56 504 PICKERING CTSFR
327-110-028 $23.56 502 PICKERING CTSFR
327-110-029 $23.56 500 PICKERING CTSFR
327-110-030 $23.56 1135 MONTAGUE LNSFR
327-110-031 $23.56 1129 MONTAGUE LNSFR
327-110-032 $23.56 1123 MONTAGUE LNSFR
327-110-033 $23.56 1117 MONTAGUE LNSFR
327-110-034 $23.56 1111 MONTAGUE LNSFR
327-110-035 $23.56 1114 MONTAGUE LNSFR
327-110-036 $23.56 1120 MONTAGUE LNSFR
327-110-037 $23.56 1126 MONTAGUE LNSFR
327-110-038 $23.56 1132 MONTAGUE LNSFR
327-110-039 $23.56 1138 MONTAGUE LNSFR
327-120-001 $23.56 1700 MARKDALE LNSFR
327-120-002 $23.56 1694 MARKDALE LNSFR
327-120-003 $23.56 1688 MARKDALE LNSFR
327-120-004 $23.56 1682 MARKDALE LNSFR
327-120-005 $23.56 1676 MARKDALE LNSFR
327-120-006 $23.56 1670 MARKDALE LNSFR
327-120-007 $23.56 1664 MARKDALE LNSFR
327-120-008 $23.56 1658 MARKDALE LNSFR
327-120-009 $23.56 1652 MARKDALE LNSFR
327-120-010 $23.56 1647 MARKDALE LNSFR
327-120-011 $23.56 1653 MARKDALE LNSFR
327-120-012 $23.56 1659 MARKDALE LNSFR
327-120-013 $23.56 1665 MARKDALE LNSFR
327-120-014 $23.56 1671 MARKDALE LNSFR
327-120-015 $23.56 1677 MARKDALE LNSFR
327-120-016 $23.56 1683 MARKDALE LNSFR
327-120-017 $23.56 1689 MARKDALE LNSFR
327-120-018 $23.56 1695 MARKDALE LNSFR
327-120-019 $23.56 1645 MIDFORD LNSFR
327-120-020 $23.56 1639 MIDFORD LNSFR
327-120-021 $23.56 1633 MIDFORD LNSFR
327-120-022 $23.56 1627 MIDFORD LNSFR
327-120-023 $23.56 1621 MIDFORD LNSFR
327-120-024 $23.56 1615 MIDFORD LNSFR
327-120-025 $23.56 1609 MIDFORD LNSFR
327-120-026 $23.56 1603 MIDFORD LNSFR
327-120-027 $23.56 1597 MIDFORD LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-120-028 $23.56 1591 MIDFORD LNSFR
327-120-029 $23.56 1600 MIDFORD LNSFR
327-120-030 $23.56 1606 MIDFORD LNSFR
327-120-031 $23.56 1612 MIDFORD LNSFR
327-120-032 $23.56 1618 MIDFORD LNSFR
327-120-033 $23.56 1624 MIDFORD LNSFR
327-120-034 $23.56 1630 MIDFORD LNSFR
327-120-035 $23.56 1636 MIDFORD LNSFR
327-120-036 $23.56 1642 MIDFORD LNSFR
327-120-037 $23.56 1648 MIDFORD LNSFR
327-120-038 $23.56 1654 MIDFORD LNSFR
327-120-039 $23.56 1066 MONTAGUE LNSFR
327-120-040 $23.56 1072 MONTAGUE LNSFR
327-120-041 $23.56 1078 MONTAGUE LNSFR
327-120-042 $23.56 1084 MONTAGUE LNSFR
327-120-043 $23.56 1090 MONTAGUE LNSFR
327-120-044 $23.56 1096 MONTAGUE LNSFR
327-120-045 $23.56 1102 MONTAGUE LNSFR
327-120-046 $23.56 1108 MONTAGUE LNSFR
327-130-001 $23.56 1653 AINSWORTH LNSFR
327-130-002 $23.56 1647 AINSWORTH LNSFR
327-130-003 $23.56 1641 AINSWORTH LNSFR
327-130-004 $23.56 1635 AINSWORTH LNSFR
327-130-005 $23.56 1629 AINSWORTH LNSFR
327-130-006 $23.56 1623 AINSWORTH LNSFR
327-130-007 $23.56 1617 AINSWORTH LNSFR
327-130-008 $23.56 1611 AINSWORTH LNSFR
327-130-009 $23.56 1605 AINSWORTH LNSFR
327-130-010 $23.56 1599 AINSWORTH LNSFR
327-130-011 $23.56 301 MILLRACE CTSFR
327-130-012 $23.56 303 MILLRACE CTSFR
327-130-013 $23.56 305 MILLRACE CTSFR
327-130-014 $23.56 307 MILLRACE CTSFR
327-130-015 $23.56 309 MILLRACE CTSFR
327-130-016 $23.56 308 MILLRACE CTSFR
327-130-017 $23.56 306 MILLRACE CTSFR
327-130-018 $23.56 304 MILLRACE CTSFR
327-130-019 $23.56 302 MILLRACE CTSFR
327-130-020 $23.56 300 MILLRACE CTSFR
327-130-021 $23.56 401 MILLBROOK CTSFR
327-130-022 $23.56 403 MILLBROOK CTSFR
327-130-023 $23.56 405 MILLBROOK CTSFR
327-130-024 $23.56 407 MILLBROOK CTSFR
327-130-025 $23.56 409 MILLBROOK CTSFR
327-130-026 $23.56 411 MILLBROOK CTSFR
327-130-027 $23.56 413 MILLBROOK CTSFR
327-130-028 $23.56 415 MILLBROOK CTSFR
327-130-029 $23.56 414 MILLBROOK CTSFR
327-130-030 $23.56 412 MILLBROOK CTSFR
327-130-031 $23.56 410 MILLBROOK CTSFR
327-130-032 $23.56 1644 AINSWORTH LNSFR
327-130-033 $23.56 1650 AINSWORTH LNSFR
327-130-034 $23.56 1656 AINSWORTH LNSFR
327-130-035 $23.56 1662 AINSWORTH LNSFR
327-130-036 $23.56 1054 MONTAGUE LNSFR
327-130-037 $23.56 1060 MONTAGUE LNSFR
4 04/28/26
208
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-140-001 $23.56 1528 REGENT CISFR
327-140-002 $23.56 1522 REGENT CISFR
327-140-003 $23.56 1516 REGENT CISFR
327-140-004 $23.56 1510 REGENT CISFR
327-140-005 $23.56 1504 REGENT CISFR
327-140-006 $23.56 1498 REGENT CISFR
327-140-007 $23.56 1492 REGENT CISFR
327-140-008 $23.56 1486 REGENT CISFR
327-140-009 $23.56 1480 REGENT CISFR
327-140-010 $23.56 1474 REGENT CISFR
327-140-011 $23.56 1468 REGENT CISFR
327-140-012 $23.56 1462 REGENT CISFR
327-140-013 $23.56 1456 REGENT CISFR
327-140-014 $23.56 1450 REGENT CISFR
327-140-015 $23.56 1453 REGENT CISFR
327-140-016 $23.56 1459 REGENT CISFR
327-140-017 $23.56 1465 REGENT CISFR
327-140-018 $23.56 1471 REGENT CISFR
327-140-019 $23.56 1477 REGENT CISFR
327-140-020 $23.56 1483 REGENT CISFR
327-140-021 $23.56 1489 REGENT CISFR
327-140-022 $23.56 1495 REGENT CISFR
327-140-023 $23.56 1500 ALBERTON CISFR
327-140-024 $23.56 1494 ALBERTON CISFR
327-140-025 $23.56 1488 ALBERTON CISFR
327-140-026 $23.56 1482 ALBERTON CISFR
327-140-027 $23.56 1476 ALBERTON CISFR
327-140-028 $23.56 1470 ALBERTON CISFR
327-140-029 $23.56 1464 ALBERTON CISFR
327-150-001 $23.56 1444 REGENT CISFR
327-150-002 $23.56 1438 REGENT CISFR
327-150-003 $23.56 1432 REGENT CISFR
327-150-004 $23.56 1426 REGENT CISFR
327-150-005 $23.56 1420 REGENT CISFR
327-150-006 $23.56 1363 REGENT CISFR
327-150-007 $23.56 1369 REGENT CISFR
327-150-008 $23.56 1375 REGENT CISFR
327-150-009 $23.56 1381 REGENT CISFR
327-150-010 $23.56 1387 REGENT CISFR
327-150-011 $23.56 1393 REGENT CISFR
327-150-012 $23.56 1399 REGENT CISFR
327-150-013 $23.56 1405 REGENT CISFR
327-150-014 $23.56 1411 REGENT CISFR
327-150-015 $23.56 1417 REGENT CISFR
327-150-016 $23.56 1423 REGENT CISFR
327-150-017 $23.56 1429 REGENT CISFR
327-150-018 $23.56 1435 REGENT CISFR
327-150-019 $23.56 1441 REGENT CISFR
327-150-020 $23.56 1447 REGENT CISFR
327-150-021 $23.56 1458 ALBERTON CISFR
327-150-022 $23.56 1452 ALBERTON CISFR
327-150-023 $23.56 1446 ALBERTON CISFR
327-150-024 $23.56 1440 ALBERTON CISFR
327-150-025 $23.56 1434 ALBERTON CISFR
327-150-026 $23.56 1428 ALBERTON CISFR
327-150-027 $23.56 1422 ALBERTON CISFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-150-028 $23.56 1416 ALBERTON CISFR
327-150-029 $23.56 1410 ALBERTON CISFR
327-150-030 $23.56 1404 ALBERTON CISFR
327-150-031 $23.56 1398 ALBERTON CISFR
327-150-032 $23.56 1392 ALBERTON CISFR
327-150-033 $23.56 1386 ALBERTON CISFR
327-150-034 $23.56 1380 ALBERTON CISFR
327-150-035 $23.56 1401 ALBERTON CISFR
327-150-036 $23.56 1407 ALBERTON CISFR
327-150-037 $23.56 1413 ALBERTON CISFR
327-150-038 $23.56 1419 ALBERTON CISFR
327-150-039 $23.56 1425 ALBERTON CISFR
327-150-040 $23.56 1431 ALBERTON CISFR
327-150-041 $23.56 1437 ALBERTON CISFR
327-150-042 $23.56 1443 ALBERTON CISFR
327-150-043 $23.56 1449 ALBERTON CISFR
327-160-001 $23.56 1455 ALBERTON CISFR
327-160-002 $23.56 1461 ALBERTON CISFR
327-160-003 $23.56 1467 ALBERTON CISFR
327-160-004 $23.56 1473 ALBERTON CISFR
327-160-005 $23.56 1479 ALBERTON CISFR
327-160-006 $23.56 1485 ALBERTON CISFR
327-160-007 $23.56 1491 ALBERTON CISFR
327-160-008 $23.56 1497 ALBERTON CISFR
327-160-009 $23.56 1503 ALBERTON CISFR
327-160-010 $23.56 1450 RAWLINGS LNSFR
327-160-011 $23.56 1444 RAWLINGS LNSFR
327-160-012 $23.56 1438 RAWLINGS LNSFR
327-160-013 $23.56 1432 RAWLINGS LNSFR
327-160-014 $23.56 1426 RAWLINGS LNSFR
327-160-015 $23.56 1420 RAWLINGS LNSFR
327-160-016 $23.56 1414 RAWLINGS LNSFR
327-160-017 $23.56 1408 RAWLINGS LNSFR
327-160-018 $23.56 1402 RAWLINGS LNSFR
327-160-019 $23.56 1396 RAWLINGS LNSFR
327-160-020 $23.56 1390 RAWLINGS LNSFR
327-160-021 $23.56 1384 RAWLINGS LNSFR
327-160-022 $23.56 1378 RAWLINGS LNSFR
327-160-023 $23.56 1372 RAWLINGS LNSFR
327-160-024 $23.56 1366 RAWLINGS LNSFR
327-160-025 $23.56 1360 RAWLINGS LNSFR
327-160-026 $23.56 1375 RAWLINGS LNSFR
327-160-027 $23.56 1381 RAWLINGS LNSFR
327-160-028 $23.56 1387 RAWLINGS LNSFR
327-160-029 $23.56 1393 RAWLINGS LNSFR
327-160-030 $23.56 1399 RAWLINGS LNSFR
327-160-031 $23.56 1405 RAWLINGS LNSFR
327-160-032 $23.56 1411 RAWLINGS LNSFR
327-160-033 $23.56 1417 RAWLINGS LNSFR
327-160-034 $23.56 1423 RAWLINGS LNSFR
327-160-035 $23.56 1429 RAWLINGS LNSFR
327-160-036 $23.56 1435 RAWLINGS LNSFR
327-160-037 $23.56 1441 RAWLINGS LNSFR
327-160-038 $23.56 1447 RAWLINGS LNSFR
327-160-039 $23.56 1453 RAWLINGS LNSFR
327-160-040 $23.56 1459 RAWLINGS LNSFR
5 04/28/26
209
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-160-041 $23.56 1465 RAWLINGS LNSFR
327-160-042 $23.56 1471 RAWLINGS LNSFR
327-160-043 $23.56 1477 RAWLINGS LNSFR
327-160-044 $23.56 1483 RAWLINGS LNSFR
327-170-001 $23.56 1395 ROSSMERE LNSFR
327-170-002 $23.56 1401 ROSSMERE LNSFR
327-170-003 $23.56 1407 ROSSMERE LNSFR
327-170-004 $23.56 1413 ROSSMERE LNSFR
327-170-005 $23.56 1419 ROSSMERE LNSFR
327-170-006 $23.56 1425 ROSSMERE LNSFR
327-170-007 $23.56 101 ROSSMERE CTSFR
327-170-008 $23.56 103 ROSSMERE CTSFR
327-170-009 $23.56 105 ROSSMERE CTSFR
327-170-010 $23.56 107 ROSSMERE CTSFR
327-170-011 $23.56 109 ROSSMERE CTSFR
327-170-012 $23.56 108 ROSSMERE CTSFR
327-170-013 $23.56 106 ROSSMERE CTSFR
327-170-014 $23.56 104 ROSSMERE CTSFR
327-170-015 $23.56 1255 RENISON LNSFR
327-170-016 $23.56 1261 RENISON LNSFR
327-170-017 $23.56 1267 RENISON LNSFR
327-170-018 $23.56 1273 RENISON LNSFR
327-170-019 $23.56 1279 RENISON LNSFR
327-170-020 $23.56 1285 RENISON LNSFR
327-170-021 $23.56 1291 RENISON LNSFR
327-170-022 $23.56 1297 RENISON LNSFR
327-170-023 $23.56 1303 RENISON LNSFR
327-170-024 $23.56 1309 RENISON LNSFR
327-170-025 $23.56 1300 RENISON LNSFR
327-170-026 $23.56 1294 RENISON LNSFR
327-170-027 $23.56 1288 RENISON LNSFR
327-170-028 $23.56 1282 RENISON LNSFR
327-170-029 $23.56 1276 RENISON LNSFR
327-170-030 $23.56 1270 RENISON LNSFR
327-170-031 $23.56 1410 ROSSMERE LNSFR
327-170-032 $23.56 1404 ROSSMERE LNSFR
327-170-033 $23.56 1398 ROSSMERE LNSFR
327-170-034 $23.56 1392 ROSSMERE LNSFR
327-170-035 $23.56 1293 ALBERTON CISFR
327-170-036 $23.56 1299 ALBERTON CISFR
327-170-037 $23.56 1305 ALBERTON CISFR
327-170-038 $23.56 1311 ALBERTON CISFR
327-170-039 $23.56 1266 ALBERTON CISFR
327-170-040 $23.56 1260 ALBERTON CISFR
327-170-041 $23.56 1254 ALBERTON CISFR
327-180-001 $23.56 1315 RENISON LNSFR
327-180-002 $23.56 1321 RENISON LNSFR
327-180-003 $23.56 1327 RENISON LNSFR
327-180-004 $23.56 1348 RENISON LNSFR
327-180-005 $23.56 1342 RENISON LNSFR
327-180-006 $23.56 1336 RENISON LNSFR
327-180-007 $23.56 1330 RENISON LNSFR
327-180-008 $23.56 1324 RENISON LNSFR
327-180-009 $23.56 1318 RENISON LNSFR
327-180-010 $23.56 1312 RENISON LNSFR
327-180-011 $23.56 1306 RENISON LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-180-012 $23.56 1317 ALBERTON CISFR
327-180-013 $23.56 1323 ALBERTON CISFR
327-180-014 $23.56 1329 ALBERTON CISFR
327-180-015 $23.56 1335 ALBERTON CISFR
327-180-016 $23.56 1341 ALBERTON CISFR
327-180-017 $23.56 1347 ALBERTON CISFR
327-180-018 $23.56 1353 ALBERTON CISFR
327-180-019 $23.56 1359 ALBERTON CISFR
327-180-020 $23.56 1365 ALBERTON CISFR
327-180-021 $23.56 1371 ALBERTON CISFR
327-180-022 $23.56 1377 ALBERTON CISFR
327-180-023 $23.56 1383 ALBERTON CISFR
327-180-024 $23.56 1389 ALBERTON CISFR
327-180-025 $23.56 1314 ALBERTON CISFR
327-180-026 $23.56 1308 ALBERTON CISFR
327-180-027 $23.56 1302 ALBERTON CISFR
327-180-028 $23.56 1296 ALBERTON CISFR
327-180-029 $23.56 1290 ALBERTON CISFR
327-180-030 $23.56 1284 ALBERTON CISFR
327-180-031 $23.56 1278 ALBERTON CISFR
327-180-032 $23.56 1272 ALBERTON CISFR
327-190-001 $23.56 1368 ALBERTON CISFR
327-190-002 $23.56 1362 ALBERTON CISFR
327-190-003 $23.56 1356 ALBERTON CISFR
327-190-004 $23.56 1350 ALBERTON CISFR
327-190-005 $23.56 1344 ALBERTON CISFR
327-190-006 $23.56 1338 ALBERTON CISFR
327-190-007 $23.56 1252 REGENT CISFR
327-190-008 $23.56 1258 REGENT CISFR
327-190-009 $23.56 1264 REGENT CISFR
327-190-010 $23.56 1270 REGENT CISFR
327-190-011 $23.56 1276 REGENT CISFR
327-190-012 $23.56 1282 REGENT CISFR
327-190-013 $23.56 1303 REGENT CISFR
327-190-014 $23.56 1309 REGENT CISFR
327-190-015 $23.56 1315 REGENT CISFR
327-190-016 $23.56 1321 REGENT CISFR
327-190-017 $23.56 1327 REGENT CISFR
327-190-018 $23.56 1333 REGENT CISFR
327-190-019 $23.56 1339 REGENT CISFR
327-190-020 $23.56 1345 REGENT CISFR
327-190-021 $23.56 1351 REGENT CISFR
327-190-022 $23.56 1285 REGENT CISFR
327-190-023 $23.56 1279 REGENT CISFR
327-190-024 $23.56 1273 REGENT CISFR
327-190-025 $23.56 1267 REGENT CISFR
327-190-026 $23.56 1261 REGENT CISFR
327-190-027 $23.56 1255 REGENT CISFR
327-190-028 $23.56 1249 REGENT CISFR
327-190-029 $23.56 1243 REGENT CISFR
327-190-030 $23.56 1237 REGENT CISFR
327-200-001 $23.56 1648 LOMBARD LNSFR
327-200-002 $23.56 1654 LOMBARD LNSFR
327-200-003 $23.56 1184 FOREBRIDGE LNSFR
327-200-004 $23.56 1190 FOREBRIDGE LNSFR
327-200-005 $23.56 1196 FOREBRIDGE LNSFR
6 04/28/26
210
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-200-006 $23.56 805 LANGTON CTSFR
327-200-007 $23.56 803 LANGTON CTSFR
327-200-008 $23.56 801 LANGTON CTSFR
327-200-009 $23.56 1214 FOREBRIDGE LNSFR
327-200-010 $23.56 1220 FOREBRIDGE LNSFR
327-200-011 $23.56 1226 FOREBRIDGE LNSFR
327-200-012 $23.56 1232 FOREBRIDGE LNSFR
327-200-013 $23.56 1238 FOREBRIDGE LNSFR
327-200-014 $23.56 1244 FOREBRIDGE LNSFR
327-200-015 $23.56 1250 FOREBRIDGE LNSFR
327-200-016 $23.56 1256 FOREBRIDGE LNSFR
327-200-017 $23.56 1262 FOREBRIDGE LNSFR
327-200-018 $23.56 1268 FOREBRIDGE LNSFR
327-200-019 $23.56 1274 FOREBRIDGE LNSFR
327-200-020 $23.56 1280 FOREBRIDGE LNSFR
327-200-021 $23.56 1223 FOREBRIDGE LNSFR
327-200-022 $23.56 1217 FOREBRIDGE LNSFR
327-200-023 $23.56 1211 FOREBRIDGE LNSFR
327-200-024 $23.56 1205 FOREBRIDGE LNSFR
327-200-025 $23.56 1199 FOREBRIDGE LNSFR
327-200-026 $23.56 1193 FOREBRIDGE LNSFR
327-200-027 $23.56 1187 FOREBRIDGE LNSFR
327-200-028 $23.56 1186 DAVMORE LNSFR
327-200-029 $23.56 1192 DAVMORE LNSFR
327-200-030 $23.56 1198 DAVMORE LNSFR
327-200-031 $23.56 1204 DAVMORE LNSFR
327-200-032 $23.56 1222 DAVMORE LNSFR
327-200-033 $23.56 1228 DAVMORE LNSFR
327-200-034 $23.56 1234 DAVMORE LNSFR
327-200-035 $23.56 1237 DAVMORE LNSFR
327-200-036 $23.56 1231 DAVMORE LNSFR
327-200-037 $23.56 1225 DAVMORE LNSFR
327-200-038 $23.56 1657 LOMBARD LNSFR
327-200-039 $23.56 1651 LOMBARD LNSFR
327-210-001 $23.56 1660 LOMBARD LNSFR
327-210-002 $23.56 1666 LOMBARD LNSFR
327-210-003 $23.56 1672 LOMBARD LNSFR
327-210-004 $23.56 1678 LOMBARD LNSFR
327-210-005 $23.56 1684 LOMBARD LNSFR
327-210-006 $23.56 1690 LOMBARD LNSFR
327-210-007 $23.56 1696 LOMBARD LNSFR
327-210-008 $23.56 1702 LOMBARD LNSFR
327-210-009 $23.56 1708 LOMBARD LNSFR
327-210-010 $23.56 1714 LOMBARD LNSFR
327-210-011 $23.56 1726 LOMBARD LNSFR
327-210-012 $23.56 1732 LOMBARD LNSFR
327-210-013 $23.56 1738 LOMBARD LNSFR
327-210-014 $23.56 1744 LOMBARD LNSFR
327-210-015 $23.56 1750 LOMBARD LNSFR
327-210-016 $23.56 1160 FOREBRIDGE LNSFR
327-210-017 $23.56 1166 FOREBRIDGE LNSFR
327-210-018 $23.56 1172 FOREBRIDGE LNSFR
327-210-019 $23.56 1178 FOREBRIDGE LNSFR
327-210-020 $23.56 1181 FOREBRIDGE LNSFR
327-210-021 $23.56 1175 FOREBRIDGE LNSFR
327-210-022 $23.56 1169 FOREBRIDGE LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-210-023 $23.56 1163 FOREBRIDGE LNSFR
327-210-024 $23.56 1162 DAVMORE LNSFR
327-210-025 $23.56 1168 DAVMORE LNSFR
327-210-026 $23.56 1174 DAVMORE LNSFR
327-210-027 $23.56 1180 DAVMORE LNSFR
327-210-028 $23.56 1219 DAVMORE LNSFR
327-210-029 $23.56 1213 DAVMORE LNSFR
327-210-030 $23.56 1207 DAVMORE LNSFR
327-210-031 $23.56 1177 DAVMORE LNSFR
327-210-032 $23.56 1171 DAVMORE LNSFR
327-210-033 $23.56 1165 DAVMORE LNSFR
327-210-034 $23.56 1159 DAVMORE LNSFR
327-210-035 $23.56 1705 LOMBARD LNSFR
327-210-036 $23.56 1699 LOMBARD LNSFR
327-210-037 $23.56 1693 LOMBARD LNSFR
327-210-038 $23.56 1687 LOMBARD LNSFR
327-210-039 $23.56 1669 LOMBARD LNSFR
327-210-040 $23.56 1663 LOMBARD LNSFR
327-220-001 $23.56 1318 WOODFORD LNSFR
327-220-002 $23.56 1312 WOODFORD LNSFR
327-220-003 $23.56 1306 WOODFORD LNSFR
327-220-004 $23.56 1300 WOODFORD LNSFR
327-220-005 $23.56 1292 TORRINGTON LNSFR
327-220-006 $23.56 1286 TORRINGTON LNSFR
327-220-007 $23.56 1280 TORRINGTON LNSFR
327-220-008 $23.56 1274 TORRINGTON LNSFR
327-220-009 $23.56 1268 TORRINGTON LNSFR
327-220-010 $23.56 1262 TORRINGTON LNSFR
327-220-011 $23.56 1256 TORRINGTON LNSFR
327-220-012 $23.56 1250 TORRINGTON LNSFR
327-220-013 $23.56 1244 TORRINGTON LNSFR
327-220-014 $23.56 1238 TORRINGTON LNSFR
327-220-015 $23.56 1208 TORRINGTON LNSFR
327-220-016 $23.56 1202 TORRINGTON LNSFR
327-220-017 $23.56 1196 TORRINGTON LNSFR
327-220-018 $23.56 1419 STONEY CROSS LNSFR
327-220-019 $23.56 1425 STONEY CROSS LNSFR
327-220-020 $23.56 1431 STONEY CROSS LNSFR
327-220-021 $23.56 1437 STONEY CROSS LNSFR
327-220-022 $23.56 1443 STONEY CROSS LNSFR
327-220-023 $23.56 1449 STONEY CROSS LNSFR
327-220-024 $23.56 1455 STONEY CROSS LNSFR
327-220-025 $23.56 1461 STONEY CROSS LNSFR
327-220-026 $23.56 1467 STONEY CROSS LNSFR
327-220-027 $23.56 1473 STONEY CROSS LNSFR
327-220-028 $23.56 1479 STONEY CROSS LNSFR
327-220-029 $23.56 1488 STONEY CROSS LNSFR
327-220-030 $23.56 1482 STONEY CROSS LNSFR
327-220-031 $23.56 1476 STONEY CROSS LNSFR
327-220-032 $23.56 1470 STONEY CROSS LNSFR
327-220-033 $23.56 1464 STONEY CROSS LNSFR
327-220-034 $23.56 1458 STONEY CROSS LNSFR
327-220-035 $23.56 1452 STONEY CROSS LNSFR
327-220-036 $23.56 1446 STONEY CROSS LNSFR
327-220-037 $23.56 1440 STONEY CROSS LNSFR
327-220-038 $23.56 1434 STONEY CROSS LNSFR
7 04/28/26
211
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-220-039 $23.56 1428 STONEY CROSS LNSFR
327-220-040 $23.56 1422 STONEY CROSS LNSFR
327-230-001 $23.56 1065 BARNHILL LNSFR
327-230-002 $23.56 1071 BARNHILL LNSFR
327-230-003 $23.56 1077 BARNHILL LNSFR
327-230-004 $23.56 1083 BARNHILL LNSFR
327-230-005 $23.56 1089 BARNHILL LNSFR
327-230-006 $23.56 1095 BARNHILL LNSFR
327-230-007 $23.56 1101 BARNHILL LNSFR
327-230-008 $23.56 1107 BARNHILL LNSFR
327-230-009 $23.56 1113 BARNHILL LNSFR
327-230-010 $23.56 1119 BARNHILL LNSFR
327-230-011 $23.56 1125 BARNHILL LNSFR
327-230-012 $23.56 1131 BARNHILL LNSFR
327-230-013 $23.56 1137 BARNHILL LNSFR
327-230-014 $23.56 1143 BARNHILL LNSFR
327-230-015 $23.56 1149 BARNHILL LNSFR
327-230-016 $23.56 1155 BARNHILL LNSFR
327-230-017 $23.56 1161 BARNHILL LNSFR
327-230-018 $23.56 1170 BARNHILL LNSFR
327-230-019 $23.56 1164 BARNHILL LNSFR
327-230-020 $23.56 1158 BARNHILL LNSFR
327-230-021 $23.56 1152 BARNHILL LNSFR
327-230-022 $23.56 1165 WAVERTON LNSFR
327-230-023 $23.56 1171 WAVERTON LNSFR
327-230-024 $23.56 1177 WAVERTON LNSFR
327-230-025 $23.56 1183 WAVERTON LNSFR
327-230-026 $23.56 1204 WAVERTON LNSFR
327-230-027 $23.56 1198 WAVERTON LNSFR
327-230-028 $23.56 1192 WAVERTON LNSFR
327-230-029 $23.56 1186 WAVERTON LNSFR
327-230-030 $23.56 1199 TORRINGTON LNSFR
327-230-031 $23.56 1205 TORRINGTON LNSFR
327-230-032 $23.56 1211 TORRINGTON LNSFR
327-230-033 $23.56 1217 TORRINGTON LNSFR
327-240-001 $23.56 502 WELSFORD CTSFR
327-240-002 $23.56 500 WELSFORD CTSFR
327-240-003 $23.56 1211 BARNHILL LNSFR
327-240-004 $23.56 1217 BARNHILL LNSFR
327-240-005 $23.56 1223 BARNHILL LNSFR
327-240-006 $23.56 1229 BARNHILL LNSFR
327-240-007 $23.56 1235 BARNHILL LNSFR
327-240-008 $23.56 1241 BARNHILL LNSFR
327-240-009 $23.56 1247 BARNHILL LNSFR
327-240-010 $23.56 1253 BARNHILL LNSFR
327-240-011 $23.56 1259 BARNHILL LNSFR
327-240-012 $23.56 1265 BARNHILL LNSFR
327-240-013 $23.56 1271 BARNHILL LNSFR
327-240-014 $23.56 1277 BARNHILL LNSFR
327-240-015 $23.56 1283 BARNHILL LNSFR
327-240-016 $23.56 1289 BARNHILL LNSFR
327-240-017 $23.56 1295 BARNHILL LNSFR
327-240-018 $23.56 1307 BARNHILL LNSFR
327-240-019 $23.56 1313 BARNHILL LNSFR
327-240-020 $23.56 1372 WOODFORD LNSFR
327-240-021 $23.56 1366 WOODFORD LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-240-022 $23.56 1360 WOODFORD LNSFR
327-240-023 $23.56 1354 WOODFORD LNSFR
327-240-024 $23.56 1348 WOODFORD LNSFR
327-240-025 $23.56 1342 WOODFORD LNSFR
327-240-026 $23.56 1336 WOODFORD LNSFR
327-240-027 $23.56 1330 WOODFORD LNSFR
327-240-028 $23.56 1324 WOODFORD LNSFR
327-240-029 $23.56 1296 BARNHILL LNSFR
327-240-030 $23.56 1290 BARNHILL LNSFR
327-240-031 $23.56 1284 BARNHILL LNSFR
327-240-032 $23.56 1278 BARNHILL LNSFR
327-240-033 $23.56 1272 BARNHILL LNSFR
327-240-034 $23.56 1266 BARNHILL LNSFR
327-240-035 $23.56 1260 BARNHILL LNSFR
327-240-036 $23.56 1254 BARNHILL LNSFR
327-240-037 $23.56 1248 BARNHILL LNSFR
327-240-038 $23.56 1242 BARNHILL LNSFR
327-240-039 $23.56 1236 BARNHILL LNSFR
327-240-040 $23.56 1230 BARNHILL LNSFR
327-240-041 $23.56 1224 BARNHILL LNSFR
327-240-042 $23.56 1218 BARNHILL LNSFR
327-240-043 $23.56 1212 BARNHILL LNSFR
327-240-044 $23.56 1206 BARNHILL LNSFR
327-240-045 $23.56 1213 WAVERTON LNSFR
327-240-046 $23.56 1219 WAVERTON LNSFR
327-240-047 $23.56 1225 WAVERTON LNSFR
327-240-048 $23.56 1231 WAVERTON LNSFR
327-240-049 $23.56 1237 WAVERTON LNSFR
327-240-050 $23.56 1243 WAVERTON LNSFR
327-240-051 $23.56 1249 WAVERTON LNSFR
327-240-052 $23.56 1255 WAVERTON LNSFR
327-240-053 $23.56 1261 WAVERTON LNSFR
327-240-054 $23.56 1267 WAVERTON LNSFR
327-240-055 $23.56 1273 WAVERTON LNSFR
327-240-056 $23.56 1279 WAVERTON LNSFR
327-240-057 $23.56 1285 WAVERTON LNSFR
327-240-058 $23.56 1291 WAVERTON LNSFR
327-240-059 $23.56 1297 WAVERTON LNSFR
327-240-060 $23.56 1294 WAVERTON LNSFR
327-240-061 $23.56 1288 WAVERTON LNSFR
327-240-062 $23.56 1282 WAVERTON LNSFR
327-240-063 $23.56 1276 WAVERTON LNSFR
327-240-064 $23.56 1270 WAVERTON LNSFR
327-240-065 $23.56 1264 WAVERTON LNSFR
327-240-066 $23.56 1258 WAVERTON LNSFR
327-240-067 $23.56 1252 WAVERTON LNSFR
327-240-068 $23.56 1246 WAVERTON LNSFR
327-240-069 $23.56 1240 WAVERTON LNSFR
327-240-070 $23.56 1234 WAVERTON LNSFR
327-240-071 $23.56 1228 WAVERTON LNSFR
327-240-072 $23.56 1222 WAVERTON LNSFR
327-240-073 $23.56 1229 TORRINGTON LNSFR
327-240-074 $23.56 1235 TORRINGTON LNSFR
327-240-075 $23.56 1241 TORRINGTON LNSFR
327-240-076 $23.56 1247 TORRINGTON LNSFR
327-240-077 $23.56 1253 TORRINGTON LNSFR
8 04/28/26
212
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-240-078 $23.56 1259 TORRINGTON LNSFR
327-240-079 $23.56 1265 TORRINGTON LNSFR
327-240-080 $23.56 1271 TORRINGTON LNSFR
327-240-081 $23.56 1277 TORRINGTON LNSFR
327-240-082 $23.56 1283 TORRINGTON LNSFR
327-240-083 $23.56 1289 TORRINGTON LNSFR
327-240-084 $23.56 1295 TORRINGTON LNSFR
327-250-001 $23.56 1167 BARNHILL LNSFR
327-250-002 $23.56 1173 BARNHILL LNSFR
327-250-003 $23.56 1179 BARNHILL LNSFR
327-250-004 $23.56 1185 BARNHILL LNSFR
327-250-005 $23.56 1191 BARNHILL LNSFR
327-250-006 $23.56 501 WELSFORD CTSFR
327-250-007 $23.56 503 WELSFORD CTSFR
327-250-008 $23.56 505 WELSFORD CTSFR
327-250-009 $23.56 504 WELSFORD CTSFR
327-250-010 $23.56 1200 BARNHILL LNSFR
327-250-011 $23.56 1194 BARNHILL LNSFR
327-250-012 $23.56 1188 BARNHILL LNSFR
327-250-013 $23.56 1182 BARNHILL LNSFR
327-250-014 $23.56 1176 BARNHILL LNSFR
327-250-015 $23.56 1189 WAVERTON LNSFR
327-250-016 $23.56 1195 WAVERTON LNSFR
327-250-017 $23.56 1201 WAVERTON LNSFR
327-250-018 $23.56 1207 WAVERTON LNSFR
327-250-019 $23.56 1216 WAVERTON LNSFR
327-250-020 $23.56 1210 WAVERTON LNSFR
327-250-021 $23.56 1223 TORRINGTON LNSFR
327-260-001 $23.56 1404 STONEY CROSS LNSFR
327-260-002 $23.56 1398 STONEY CROSS LNSFR
327-260-003 $23.56 1392 STONEY CROSS LNSFR
327-260-004 $23.56 1386 STONEY CROSS LNSFR
327-260-005 $23.56 1380 STONEY CROSS LNSFR
327-260-006 $23.56 1374 STONEY CROSS LNSFR
327-260-007 $23.56 1253 TAVISTOCK LNSFR
327-260-008 $23.56 1259 TAVISTOCK LNSFR
327-260-009 $23.56 1265 TAVISTOCK LNSFR
327-260-010 $23.56 1271 TAVISTOCK LNSFR
327-260-011 $23.56 1277 TAVISTOCK LNSFR
327-260-012 $23.56 1283 TAVISTOCK LNSFR
327-260-013 $23.56 1274 TAVISTOCK LNSFR
327-260-014 $23.56 1268 TAVISTOCK LNSFR
327-260-015 $23.56 1262 TAVISTOCK LNSFR
327-260-016 $23.56 1256 TAVISTOCK LNSFR
327-260-017 $23.56 1255 TIVERTON LNSFR
327-260-018 $23.56 1261 TIVERTON LNSFR
327-260-019 $23.56 1267 TIVERTON LNSFR
327-260-020 $23.56 1273 TIVERTON LNSFR
327-260-021 $23.56 1276 TIVERTON LNSFR
327-260-022 $23.56 1270 TIVERTON LNSFR
327-260-023 $23.56 1264 TIVERTON LNSFR
327-260-024 $23.56 1258 TIVERTON LNSFR
327-260-025 $23.56 1252 TIVERTON LNSFR
327-260-026 $23.56 1246 TIVERTON LNSFR
327-260-027 $23.56 1371 STONEY CROSS LNSFR
327-260-028 $23.56 1377 STONEY CROSS LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-260-029 $23.56 1383 STONEY CROSS LNSFR
327-260-030 $23.56 1389 STONEY CROSS LNSFR
327-260-031 $23.56 1395 STONEY CROSS LNSFR
327-260-032 $23.56 1075 THORNHILL LNSFR
327-260-033 $23.56 1069 THORNHILL LNSFR
327-260-034 $23.56 1063 THORNHILL LNSFR
327-260-035 $23.56 1057 THORNHILL LNSFR
327-260-036 $23.56 1042 THORNHILL LNSFR
327-260-037 $23.56 1048 THORNHILL LNSFR
327-260-038 $23.56 1054 THORNHILL LNSFR
327-260-039 $23.56 1060 THORNHILL LNSFR
327-260-040 $23.56 1066 THORNHILL LNSFR
327-260-041 $23.56 1072 THORNHILL LNSFR
327-260-042 $23.56 1078 THORNHILL LNSFR
327-260-043 $23.56 1084 THORNHILL LNSFR
327-260-044 $23.56 1090 THORNHILL LNSFR
327-260-045 $23.56 1096 THORNHILL LNSFR
327-260-046 $23.56 1102 THORNHILL LNSFR
327-260-047 $23.56 1108 THORNHILL LNSFR
327-270-001 $23.56 1368 STONEY CROSS LNSFR
327-270-002 $23.56 1362 STONEY CROSS LNSFR
327-270-003 $23.56 1356 STONEY CROSS LNSFR
327-270-004 $23.56 1350 STONEY CROSS LNSFR
327-270-005 $23.56 1344 STONEY CROSS LNSFR
327-270-006 $23.56 1338 STONEY CROSS LNSFR
327-270-007 $23.56 1151 TAVISTOCK LNSFR
327-270-008 $23.56 1157 TAVISTOCK LNSFR
327-270-009 $23.56 1163 TAVISTOCK LNSFR
327-270-010 $23.56 1169 TAVISTOCK LNSFR
327-270-011 $23.56 1175 TAVISTOCK LNSFR
327-270-012 $23.56 1181 TAVISTOCK LNSFR
327-270-013 $23.56 1187 TAVISTOCK LNSFR
327-270-014 $23.56 1193 TAVISTOCK LNSFR
327-270-015 $23.56 1199 TAVISTOCK LNSFR
327-270-016 $23.56 1205 TAVISTOCK LNSFR
327-270-017 $23.56 1211 TAVISTOCK LNSFR
327-270-018 $23.56 1217 TAVISTOCK LNSFR
327-270-019 $23.56 1223 TAVISTOCK LNSFR
327-270-020 $23.56 1229 TAVISTOCK LNSFR
327-270-021 $23.56 1235 TAVISTOCK LNSFR
327-270-022 $23.56 1241 TAVISTOCK LNSFR
327-270-023 $23.56 1247 TAVISTOCK LNSFR
327-270-024 $23.56 1250 TAVISTOCK LNSFR
327-270-025 $23.56 1244 TAVISTOCK LNSFR
327-270-026 $23.56 1238 TAVISTOCK LNSFR
327-270-027 $23.56 1232 TAVISTOCK LNSFR
327-270-028 $23.56 1226 TAVISTOCK LNSFR
327-270-029 $23.56 1220 TAVISTOCK LNSFR
327-270-030 $23.56 1214 TAVISTOCK LNSFR
327-270-031 $23.56 1213 TIVERTON LNSFR
327-270-032 $23.56 1219 TIVERTON LNSFR
327-270-033 $23.56 1225 TIVERTON LNSFR
327-270-034 $23.56 1231 TIVERTON LNSFR
327-270-035 $23.56 1237 TIVERTON LNSFR
327-270-036 $23.56 1243 TIVERTON LNSFR
327-270-037 $23.56 1249 TIVERTON LNSFR
9 04/28/26
213
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-270-038 $23.56 1240 TIVERTON LNSFR
327-270-039 $23.56 1234 TIVERTON LNSFR
327-270-040 $23.56 1228 TIVERTON LNSFR
327-270-041 $23.56 1222 TIVERTON LNSFR
327-270-042 $23.56 1216 TIVERTON LNSFR
327-270-043 $23.56 1210 TIVERTON LNSFR
327-270-044 $23.56 1335 STONEY CROSS LNSFR
327-270-045 $23.56 1341 STONEY CROSS LNSFR
327-270-046 $23.56 1347 STONEY CROSS LNSFR
327-270-047 $23.56 1353 STONEY CROSS LNSFR
327-270-048 $23.56 1359 STONEY CROSS LNSFR
327-270-049 $23.56 1365 STONEY CROSS LNSFR
327-280-001 $23.56 100 SNOWDOWN CTSFR
327-280-002 $23.56 102 SNOWDOWN CTSFR
327-280-003 $23.56 104 SNOWDOWN CTSFR
327-280-004 $23.56 1220 STANSBURY LNSFR
327-280-005 $23.56 1214 STANSBURY LNSFR
327-280-006 $23.56 1208 STANSBURY LNSFR
327-280-007 $23.56 1202 STANSBURY LNSFR
327-280-008 $23.56 1196 STANSBURY LNSFR
327-280-009 $23.56 1190 STANSBURY LNSFR
327-280-010 $23.56 1184 STANSBURY LNSFR
327-280-011 $23.56 1178 STANSBURY LNSFR
327-280-012 $23.56 1172 STANSBURY LNSFR
327-280-013 $23.56 1353 STANSBURY CISFR
327-280-014 $23.56 1347 STANSBURY CISFR
327-280-015 $23.56 1341 STANSBURY CISFR
327-280-016 $23.56 1335 STANSBURY CISFR
327-280-017 $23.56 1362 STANDISH CISFR
327-280-018 $23.56 1368 STANDISH CISFR
327-280-019 $23.56 1374 STANDISH CISFR
327-280-020 $23.56 1380 STANDISH CISFR
327-280-021 $23.56 1386 STANDISH CISFR
327-280-022 $23.56 1392 STANDISH CISFR
327-280-023 $23.56 1398 STANDISH CISFR
327-280-024 $23.56 1401 STANDISH CISFR
327-280-025 $23.56 1395 STANDISH CISFR
327-280-026 $23.56 1389 STANDISH CISFR
327-280-027 $23.56 1383 STANDISH CISFR
327-280-028 $23.56 1377 STANDISH CISFR
327-280-029 $23.56 1371 STANDISH CISFR
327-280-030 $23.56 1365 STANDISH CISFR
327-280-031 $23.56 1359 STANDISH CISFR
327-280-032 $23.56 1353 STANDISH CISFR
327-280-033 $23.56 1347 STANDISH CISFR
327-280-034 $23.56 1341 STANDISH CISFR
327-280-035 $23.56 1354 SEYMOUR CISFR
327-280-036 $23.56 1360 SEYMOUR CISFR
327-280-037 $23.56 1366 SEYMOUR CISFR
327-280-038 $23.56 1372 SEYMOUR CISFR
327-280-039 $23.56 1378 SEYMOUR CISFR
327-280-040 $23.56 1384 SEYMOUR CISFR
327-280-041 $23.56 1390 SEYMOUR CISFR
327-280-042 $23.56 1396 SEYMOUR CISFR
327-280-043 $23.56 1402 SEYMOUR CISFR
327-280-044 $23.56 1408 SEYMOUR CISFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-280-045 $23.56 1414 SEYMOUR CISFR
327-280-046 $23.56 1420 SEYMOUR CISFR
327-280-047 $23.56 1426 SEYMOUR CISFR
327-280-048 $23.56 1432 SEYMOUR CISFR
327-280-049 $23.56 1435 SEYMOUR CISFR
327-280-050 $23.56 1429 SEYMOUR CISFR
327-280-051 $23.56 1423 SEYMOUR CISFR
327-280-052 $23.56 1417 SEYMOUR CISFR
327-280-053 $23.56 1411 SEYMOUR CISFR
327-280-054 $23.56 1405 SEYMOUR CISFR
327-280-055 $23.56 1399 SEYMOUR CISFR
327-280-056 $23.56 1393 SEYMOUR CISFR
327-280-057 $23.56 1387 SEYMOUR CISFR
327-280-058 $23.56 1381 SEYMOUR CISFR
327-280-059 $23.56 1375 SEYMOUR CISFR
327-280-060 $23.56 1369 SEYMOUR CISFR
327-280-061 $23.56 1363 SEYMOUR CISFR
327-280-062 $23.56 1357 SEYMOUR CISFR
327-280-063 $23.56 1351 SEYMOUR CISFR
327-280-064 $23.56 1345 SEYMOUR CISFR
327-280-065 $23.56 1339 SEYMOUR CISFR
327-280-066 $23.56 1333 SEYMOUR CISFR
327-290-001 $23.56 102 MARSHFIELD CTSFR
327-290-002 $23.56 100 MARSHFIELD CTSFR
327-290-003 $23.56 1560 STONEY CROSS LNSFR
327-290-004 $23.56 1554 STONEY CROSS LNSFR
327-290-005 $23.56 1548 STONEY CROSS LNSFR
327-290-006 $23.56 1542 STONEY CROSS LNSFR
327-290-007 $23.56 1536 STONEY CROSS LNSFR
327-290-008 $23.56 1530 STONEY CROSS LNSFR
327-290-009 $23.56 1524 STONEY CROSS LNSFR
327-290-010 $23.56 1518 STONEY CROSS LNSFR
327-290-011 $23.56 1512 STONEY CROSS LNSFR
327-290-012 $23.56 1506 STONEY CROSS LNSFR
327-290-013 $23.56 1521 STONEY CROSS LNSFR
327-290-014 $23.56 1527 STONEY CROSS LNSFR
327-290-015 $23.56 1533 STONEY CROSS LNSFR
327-290-016 $23.56 1539 STONEY CROSS LNSFR
327-290-017 $23.56 203 WESTREE CTSFR
327-290-018 $23.56 205 WESTREE CTSFR
327-290-019 $23.56 204 WESTREE CTSFR
327-290-020 $23.56 202 WESTREE CTSFR
327-290-021 $23.56 200 WESTREE CTSFR
327-290-022 $23.56 1557 STONEY CROSS LNSFR
327-290-023 $23.56 1563 STONEY CROSS LNSFR
327-290-024 $23.56 1263 EARLHAM LNSFR
327-290-025 $23.56 1269 EARLHAM LNSFR
327-290-026 $23.56 1275 EARLHAM LNSFR
327-290-027 $23.56 1281 EARLHAM LNSFR
327-290-028 $23.56 1287 EARLHAM LNSFR
327-290-029 $23.56 1293 EARLHAM LNSFR
327-290-030 $23.56 1299 EARLHAM LNSFR
327-290-031 $23.56 1305 EARLHAM LNSFR
327-290-032 $23.56 1311 EARLHAM LNSFR
327-290-033 $23.56 1317 EARLHAM LNSFR
327-290-034 $23.56 1323 EARLHAM LNSFR
10 04/28/26
214
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-290-035 $23.56 1310 UNDERWOOD LNSFR
327-290-036 $23.56 1304 UNDERWOOD LNSFR
327-290-037 $23.56 1298 UNDERWOOD LNSFR
327-290-038 $23.56 1301 UNDERWOOD LNSFR
327-290-039 $23.56 1307 UNDERWOOD LNSFR
327-290-040 $23.56 1313 UNDERWOOD LNSFR
327-290-041 $23.56 304 MIDDLEFORK CTSFR
327-290-042 $23.56 302 MIDDLEFORK CTSFR
327-290-043 $23.56 300 MIDDLEFORK CTSFR
327-290-044 $23.56 1278 EARLHAM LNSFR
327-290-045 $23.56 1272 EARLHAM LNSFR
327-290-046 $23.56 1266 EARLHAM LNSFR
327-290-047 $23.56 1260 EARLHAM LNSFR
327-290-048 $23.56 101 MARSHFIELD CTSFR
327-290-049 $23.56 103 MARSHFIELD CTSFR
327-300-001 $23.56 1319 UNDERWOOD LNSFR
327-300-002 $23.56 1325 UNDERWOOD LNSFR
327-300-003 $23.56 1331 UNDERWOOD LNSFR
327-300-004 $23.56 1337 UNDERWOOD LNSFR
327-300-005 $23.56 1343 UNDERWOOD LNSFR
327-300-006 $23.56 1349 UNDERWOOD LNSFR
327-300-007 $23.56 1355 UNDERWOOD LNSFR
327-300-008 $23.56 1405 EAGLESFIELD LNSFR
327-300-009 $23.56 1411 EAGLESFIELD LNSFR
327-300-010 $23.56 1417 EAGLESFIELD LNSFR
327-300-011 $23.56 1423 EAGLESFIELD LNSFR
327-300-012 $23.56 1429 EAGLESFIELD LNSFR
327-300-013 $23.56 1435 EAGLESFIELD LNSFR
327-300-014 $23.56 1441 EAGLESFIELD LNSFR
327-300-015 $23.56 1447 EAGLESFIELD LNSFR
327-300-016 $23.56 1453 EAGLESFIELD LNSFR
327-300-017 $23.56 1459 EAGLESFIELD LNSFR
327-300-018 $23.56 1465 EAGLESFIELD LNSFR
327-300-019 $23.56 1471 EAGLESFIELD LNSFR
327-300-020 $23.56 401 REDCLIFFE CTSFR
327-300-021 $23.56 403 REDCLIFFE CTSFR
327-300-022 $23.56 404 REDCLIFFE CTSFR
327-300-023 $23.56 402 REDCLIFFE CTSFR
327-300-024 $23.56 400 REDCLIFFE CTSFR
327-300-025 $23.56 1356 REDCLIFFE LNSFR
327-300-026 $23.56 1350 REDCLIFFE LNSFR
327-300-027 $23.56 1344 REDCLIFFE LNSFR
327-300-028 $23.56 1338 REDCLIFFE LNSFR
327-300-029 $23.56 1332 REDCLIFFE LNSFR
327-300-030 $23.56 1326 REDCLIFFE LNSFR
327-300-031 $23.56 1320 REDCLIFFE LNSFR
327-300-032 $23.56 1314 REDCLIFFE LNSFR
327-300-033 $23.56 1480 EAGLESFIELD LNSFR
327-300-034 $23.56 1474 EAGLESFIELD LNSFR
327-300-035 $23.56 1468 EAGLESFIELD LNSFR
327-300-036 $23.56 1462 EAGLESFIELD LNSFR
327-300-037 $23.56 1456 EAGLESFIELD LNSFR
327-300-038 $23.56 1450 EAGLESFIELD LNSFR
327-300-039 $23.56 1444 EAGLESFIELD LNSFR
327-300-040 $23.56 1438 EAGLESFIELD LNSFR
327-300-041 $23.56 1432 EAGLESFIELD LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-300-042 $23.56 1426 EAGLESFIELD LNSFR
327-300-043 $23.56 1420 EAGLESFIELD LNSFR
327-300-044 $23.56 1391 WYNDHAM LNSFR
327-300-045 $23.56 1397 WYNDHAM LNSFR
327-300-046 $23.56 1403 WYNDHAM LNSFR
327-300-047 $23.56 1409 WYNDHAM LNSFR
327-300-048 $23.56 1415 WYNDHAM LNSFR
327-300-049 $23.56 1421 WYNDHAM LNSFR
327-300-050 $23.56 1427 WYNDHAM LNSFR
327-300-051 $23.56 1433 WYNDHAM LNSFR
327-300-052 $23.56 1439 WYNDHAM LNSFR
327-300-053 $23.56 1445 WYNDHAM LNSFR
327-300-054 $23.56 1442 WYNDHAM LNSFR
327-300-055 $23.56 1436 WYNDHAM LNSFR
327-300-056 $23.56 1430 WYNDHAM LNSFR
327-300-057 $23.56 1424 WYNDHAM LNSFR
327-300-058 $23.56 1418 WYNDHAM LNSFR
327-300-059 $23.56 1412 WYNDHAM LNSFR
327-300-060 $23.56 1406 WYNDHAM LNSFR
327-300-061 $23.56 1400 WYNDHAM LNSFR
327-300-062 $23.56 1332 EARLHAM LNSFR
327-300-063 $23.56 1326 EARLHAM LNSFR
327-300-064 $23.56 1320 EARLHAM LNSFR
327-300-065 $23.56 1314 EARLHAM LNSFR
327-300-066 $23.56 1308 EARLHAM LNSFR
327-300-067 $23.56 1302 EARLHAM LNSFR
327-300-068 $23.56 1296 EARLHAM LNSFR
327-300-069 $23.56 301 MIDDLEFORK CTSFR
327-300-070 $23.56 303 MIDDLEFORK CTSFR
327-300-071 $23.56 305 MIDDLEFORK CTSFR
327-310-001 $23.56 700 STONEY POINT CTSFR
327-310-002 $23.56 702 STONEY POINT CTSFR
327-310-003 $23.56 704 STONEY POINT CTSFR
327-310-004 $23.56 703 STONEY POINT CTSFR
327-310-005 $23.56 701 STONEY POINT CTSFR
327-310-006 $23.56 1220 ASHFORD LNSFR
327-310-007 $23.56 1214 ASHFORD LNSFR
327-310-008 $23.56 1208 ASHFORD LNSFR
327-310-009 $23.56 1202 ASHFORD LNSFR
327-310-010 $23.56 1196 ASHFORD LNSFR
327-310-011 $23.56 1190 ASHFORD LNSFR
327-310-012 $23.56 1184 ASHFORD LNSFR
327-310-013 $23.56 1178 ASHFORD LNSFR
327-310-014 $23.56 1172 ASHFORD LNSFR
327-310-015 $23.56 1166 ASHFORD LNSFR
327-310-016 $23.56 1160 ASHFORD LNSFR
327-310-017 $23.56 1154 ASHFORD LNSFR
327-310-018 $23.56 1148 ASHFORD LNSFR
327-310-019 $23.56 1142 ASHFORD LNSFR
327-310-020 $23.56 1136 ASHFORD LNSFR
327-310-021 $23.56 1145 ASHFORD LNSFR
327-310-022 $23.56 1151 ASHFORD LNSFR
327-310-023 $23.56 1157 ASHFORD LNSFR
327-310-024 $23.56 1163 ASHFORD LNSFR
327-310-025 $23.56 1169 ASHFORD LNSFR
327-310-026 $23.56 1175 ASHFORD LNSFR
11 04/28/26
215
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-310-027 $23.56 1181 ASHFORD LNSFR
327-310-028 $23.56 1187 ASHFORD LNSFR
327-310-029 $23.56 1143 SOMERSWORTH LNSFR
327-310-030 $23.56 1149 SOMERSWORTH LNSFR
327-310-031 $23.56 1155 SOMERSWORTH LNSFR
327-310-032 $23.56 800 SEAFORTH CTSFR
327-310-033 $23.56 802 SEAFORTH CTSFR
327-310-034 $23.56 804 SEAFORTH CTSFR
327-310-035 $23.56 806 SEAFORTH CTSFR
327-310-036 $23.56 808 SEAFORTH CTSFR
327-310-037 $23.56 810 SEAFORTH CTSFR
327-310-038 $23.56 812 SEAFORTH CTSFR
327-310-039 $23.56 809 SEAFORTH CTSFR
327-310-040 $23.56 807 SEAFORTH CTSFR
327-310-041 $23.56 805 SEAFORTH CTSFR
327-310-042 $23.56 803 SEAFORTH CTSFR
327-310-043 $23.56 801 SEAFORTH CTSFR
327-310-044 $23.56 1073 ASHFORD LNSFR
327-310-045 $23.56 1079 ASHFORD LNSFR
327-310-046 $23.56 1085 ASHFORD LNSFR
327-310-047 $23.56 1091 ASHFORD LNSFR
327-310-048 $23.56 1097 ASHFORD LNSFR
327-310-049 $23.56 1103 ASHFORD LNSFR
327-310-050 $23.56 1109 ASHFORD LNSFR
327-310-051 $23.56 1115 ASHFORD LNSFR
327-310-052 $23.56 1121 ASHFORD LNSFR
327-310-053 $23.56 1127 ASHFORD LNSFR
327-310-054 $23.56 1133 ASHFORD LNSFR
327-310-055 $23.56 1094 ASHFORD LNSFR
327-310-056 $23.56 1088 ASHFORD LNSFR
327-310-057 $23.56 1082 ASHFORD LNSFR
327-310-058 $23.56 1076 ASHFORD LNSFR
327-310-059 $23.56 1070 ASHFORD LNSFR
327-310-060 $23.56 1152 SOMERSWORTH LNSFR
327-310-061 $23.56 1146 SOMERSWORTH LNSFR
327-310-062 $23.56 1140 SOMERSWORTH LNSFR
327-310-063 $23.56 1275 STONEY CROSS LNSFR
327-310-064 $23.56 1281 STONEY CROSS LNSFR
327-310-065 $23.56 606 SWIFT CTSFR
327-310-066 $23.56 604 SWIFT CTSFR
327-310-067 $23.56 602 SWIFT CTSFR
327-310-068 $23.56 600 SWIFT CTSFR
327-320-001 $23.56 1064 ASHFORD LNSFR
327-320-002 $23.56 1058 ASHFORD LNSFR
327-320-003 $23.56 1052 ASHFORD LNSFR
327-320-004 $23.56 1046 ASHFORD LNSFR
327-320-005 $23.56 1040 ASHFORD LNSFR
327-320-006 $23.56 1034 ASHFORD LNSFR
327-320-007 $23.56 1028 ASHFORD LNSFR
327-320-008 $23.56 1022 ASHFORD LNSFR
327-320-009 $23.56 1016 ASHFORD LNSFR
327-320-010 $23.56 1010 ASHFORD LNSFR
327-320-011 $23.56 1004 ASHFORD LNSFR
327-320-012 $23.56 998 ASHFORD LNSFR
327-320-013 $23.56 992 ASHFORD LNSFR
327-320-014 $23.56 986 ASHFORD LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-320-015 $23.56 980 ASHFORD LNSFR
327-320-016 $23.56 974 ASHFORD LNSFR
327-320-017 $23.56 968 ASHFORD LNSFR
327-320-018 $23.56 959 ASHFORD LNSFR
327-320-019 $23.56 965 ASHFORD LNSFR
327-320-020 $23.56 971 ASHFORD LNSFR
327-320-021 $23.56 977 ASHFORD LNSFR
327-320-022 $23.56 983 ASHFORD LNSFR
327-320-023 $23.56 989 ASHFORD LNSFR
327-320-024 $23.56 995 ASHFORD LNSFR
327-320-025 $23.56 1001 ASHFORD LNSFR
327-320-026 $23.56 1007 ASHFORD LNSFR
327-320-027 $23.56 1013 ASHFORD LNSFR
327-320-028 $23.56 1019 ASHFORD LNSFR
327-320-029 $23.56 1212 SOMERSWORTH LNSFR
327-320-030 $23.56 1206 SOMERSWORTH LNSFR
327-320-031 $23.56 1200 SOMERSWORTH LNSFR
327-320-032 $23.56 1194 SOMERSWORTH LNSFR
327-320-033 $23.56 1188 SOMERSWORTH LNSFR
327-320-034 $23.56 1182 SOMERSWORTH LNSFR
327-320-035 $23.56 1176 SOMERSWORTH LNSFR
327-320-036 $23.56 1170 SOMERSWORTH LNSFR
327-320-037 $23.56 1164 SOMERSWORTH LNSFR
327-320-038 $23.56 1158 SOMERSWORTH LNSFR
327-320-039 $23.56 1287 STONEY CROSS LNSFR
327-320-040 $23.56 1293 STONEY CROSS LNSFR
327-320-041 $23.56 1299 STONEY CROSS LNSFR
327-320-042 $23.56 1320 STONEY CROSS LNSFR
327-320-043 $23.56 1314 STONEY CROSS LNSFR
327-320-044 $23.56 1308 STONEY CROSS LNSFR
327-320-045 $23.56 1302 STONEY CROSS LNSFR
327-320-046 $23.56 601 SWIFT CTSFR
327-320-047 $23.56 603 SWIFT CTSFR
327-330-001 $23.56 1213 SEYMOUR CISFR
327-330-002 $23.56 1219 SEYMOUR CISFR
327-330-003 $23.56 1225 SEYMOUR CISFR
327-330-004 $23.56 1231 SEYMOUR CISFR
327-330-005 $23.56 1237 SEYMOUR CISFR
327-330-006 $23.56 1243 SEYMOUR CISFR
327-330-007 $23.56 1249 SEYMOUR CISFR
327-330-008 $23.56 1255 SEYMOUR CISFR
327-330-009 $23.56 1264 SEYMOUR CISFR
327-330-010 $23.56 1258 SEYMOUR CISFR
327-330-011 $23.56 1252 SEYMOUR CISFR
327-330-012 $23.56 1246 SEYMOUR CISFR
327-330-013 $23.56 1240 SEYMOUR CISFR
327-330-014 $23.56 1263 STANDISH CISFR
327-330-015 $23.56 1269 STANDISH CISFR
327-330-016 $23.56 1275 STANDISH CISFR
327-330-017 $23.56 1281 STANDISH CISFR
327-330-018 $23.56 1287 STANDISH CISFR
327-330-019 $23.56 1300 STANDISH CISFR
327-330-020 $23.56 1294 STANDISH CISFR
327-330-021 $23.56 1288 STANDISH CISFR
327-330-022 $23.56 1282 STANDISH CISFR
327-330-023 $23.56 1299 STANSBURY CISFR
12 04/28/26
216
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-330-024 $23.56 1305 STANSBURY CISFR
327-330-025 $23.56 1160 STANSBURY LNSFR
327-330-026 $23.56 1154 STANSBURY LNSFR
327-330-027 $23.56 1148 STANSBURY LNSFR
327-330-028 $23.56 1142 STANSBURY LNSFR
327-330-029 $23.56 1136 STANSBURY LNSFR
327-330-030 $23.56 1130 STANSBURY LNSFR
327-330-031 $23.56 1124 STANSBURY LNSFR
327-330-032 $23.56 1118 STANSBURY LNSFR
327-330-033 $23.56 1112 STANSBURY LNSFR
327-330-034 $23.56 1106 STANSBURY LNSFR
327-330-035 $23.56 207 STANTON CTSFR
327-330-036 $23.56 205 STANTON CTSFR
327-330-037 $23.56 203 STANTON CTSFR
327-330-038 $23.56 201 STANTON CTSFR
327-340-001 $23.56 1261 SEYMOUR CISFR
327-340-002 $23.56 1267 SEYMOUR CISFR
327-340-003 $23.56 1273 SEYMOUR CISFR
327-340-004 $23.56 1279 SEYMOUR CISFR
327-340-005 $23.56 1285 SEYMOUR CISFR
327-340-006 $23.56 1291 SEYMOUR CISFR
327-340-007 $23.56 1297 SEYMOUR CISFR
327-340-008 $23.56 1303 SEYMOUR CISFR
327-340-009 $23.56 1309 SEYMOUR CISFR
327-340-010 $23.56 1315 SEYMOUR CISFR
327-340-011 $23.56 1318 SEYMOUR CISFR
327-340-012 $23.56 1312 SEYMOUR CISFR
327-340-013 $23.56 1306 SEYMOUR CISFR
327-340-014 $23.56 1300 SEYMOUR CISFR
327-340-015 $23.56 1294 SEYMOUR CISFR
327-340-016 $23.56 1288 SEYMOUR CISFR
327-340-017 $23.56 1282 SEYMOUR CISFR
327-340-018 $23.56 1276 SEYMOUR CISFR
327-340-019 $23.56 1270 SEYMOUR CISFR
327-340-020 $23.56 1293 STANDISH CISFR
327-340-021 $23.56 1299 STANDISH CISFR
327-340-022 $23.56 1305 STANDISH CISFR
327-340-023 $23.56 1311 STANDISH CISFR
327-340-024 $23.56 1317 STANDISH CISFR
327-340-025 $23.56 1323 STANDISH CISFR
327-340-026 $23.56 1329 STANDISH CISFR
327-340-027 $23.56 1324 STANDISH CISFR
327-340-028 $23.56 1318 STANDISH CISFR
327-340-029 $23.56 1312 STANDISH CISFR
327-340-030 $23.56 1306 STANDISH CISFR
327-340-031 $23.56 1311 STANSBURY CISFR
327-340-032 $23.56 1317 STANSBURY CISFR
327-340-033 $23.56 1323 STANSBURY CISFR
327-350-001 $23.56 1042 KINNERLY LNSFR
327-350-002 $23.56 1036 KINNERLY LNSFR
327-350-003 $23.56 1030 KINNERLY LNSFR
327-350-004 $23.56 100 KINNERLY CTSFR
327-350-005 $23.56 102 KINNERLY CTSFR
327-350-006 $23.56 105 KINNERLY CTSFR
327-350-007 $23.56 103 KINNERLY CTSFR
327-350-008 $23.56 101 KINNERLY CTSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-350-009 $23.56 1027 KINNERLY LNSFR
327-350-010 $23.56 1033 KINNERLY LNSFR
327-350-011 $23.56 1039 KINNERLY LNSFR
327-350-012 $23.56 1034 KIRKLAND LNSFR
327-350-013 $23.56 1028 KIRKLAND LNSFR
327-350-014 $23.56 200 KIRKLAND CTSFR
327-350-015 $23.56 202 KIRKLAND CTSFR
327-350-016 $23.56 204 KIRKLAND CTSFR
327-350-017 $23.56 206 KIRKLAND CTSFR
327-350-018 $23.56 207 KIRKLAND CTSFR
327-350-019 $23.56 205 KIRKLAND CTSFR
327-350-020 $23.56 203 KIRKLAND CTSFR
327-350-021 $23.56 201 KIRKLAND CTSFR
327-350-022 $23.56 300 LAMBETH CTSFR
327-350-023 $23.56 302 LAMBETH CTSFR
327-350-024 $23.56 304 LAMBETH CTSFR
327-350-025 $23.56 306 LAMBETH CTSFR
327-350-026 $23.56 308 LAMBETH CTSFR
327-350-027 $23.56 310 LAMBETH CTSFR
327-350-028 $23.56 312 LAMBETH CTSFR
327-350-029 $23.56 314 LAMBETH CTSFR
327-350-030 $23.56 311 LAMBETH CTSFR
327-350-031 $23.56 309 LAMBETH CTSFR
327-350-032 $23.56 307 LAMBETH CTSFR
327-350-033 $23.56 305 LAMBETH CTSFR
327-350-034 $23.56 303 LAMBETH CTSFR
327-350-035 $23.56 301 LAMBETH CTSFR
327-350-036 $23.56 1868 GARINGTON LNSFR
327-350-037 $23.56 1862 GARINGTON LNSFR
327-350-038 $23.56 1856 GARINGTON LNSFR
327-350-039 $23.56 1871 GARINGTON LNSFR
327-350-040 $23.56 1877 GARINGTON LNSFR
327-350-041 $23.56 1883 GARINGTON LNSFR
327-350-042 $23.56 1889 GARINGTON LNSFR
327-350-043 $23.56 1895 GARINGTON LNSFR
327-350-044 $23.56 1901 GARINGTON LNSFR
327-360-001 $23.56 1096 KINNERLY LNSFR
327-360-002 $23.56 1090 KINNERLY LNSFR
327-360-003 $23.56 1084 KINNERLY LNSFR
327-360-004 $23.56 1078 KINNERLY LNSFR
327-360-005 $23.56 1072 KINNERLY LNSFR
327-360-006 $23.56 1066 KINNERLY LNSFR
327-360-007 $23.56 1060 KINNERLY LNSFR
327-360-008 $23.56 1054 KINNERLY LNSFR
327-360-009 $23.56 1048 KINNERLY LNSFR
327-360-010 $23.56 1045 KINNERLY LNSFR
327-360-011 $23.56 1051 KINNERLY LNSFR
327-360-012 $23.56 1057 KINNERLY LNSFR
327-360-013 $23.56 1063 KINNERLY LNSFR
327-360-014 $23.56 1069 KINNERLY LNSFR
327-360-015 $23.56 1075 KINNERLY LNSFR
327-360-016 $23.56 1081 KINNERLY LNSFR
327-360-017 $23.56 1087 KINNERLY LNSFR
327-360-018 $23.56 1094 KIRKLAND LNSFR
327-360-019 $23.56 1088 KIRKLAND LNSFR
327-360-020 $23.56 1076 KIRKLAND LNSFR
13 04/28/26
217
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-360-021 $23.56 1070 KIRKLAND LNSFR
327-360-022 $23.56 1064 KIRKLAND LNSFR
327-360-023 $23.56 1058 KIRKLAND LNSFR
327-360-024 $23.56 1052 KIRKLAND LNSFR
327-360-025 $23.56 1046 KIRKLAND LNSFR
327-360-026 $23.56 1040 KIRKLAND LNSFR
327-360-027 $23.56 1865 GARINGTON LNSFR
327-360-028 $23.56 1898 LORING LNSFR
327-360-029 $23.56 1892 LORING LNSFR
327-360-030 $23.56 1886 LORING LNSFR
327-360-031 $23.56 1880 LORING LNSFR
327-360-032 $23.56 1874 LORING LNSFR
327-360-033 $23.56 1868 LORING LNSFR
327-360-034 $23.56 1862 LORING LNSFR
327-360-035 $23.56 1859 LORING LNSFR
327-360-036 $23.56 1865 LORING LNSFR
327-360-037 $23.56 406 KENLEY CTSFR
327-360-038 $23.56 404 KENLEY CTSFR
327-360-039 $23.56 402 KENLEY CTSFR
327-360-040 $23.56 400 KENLEY CTSFR
327-360-041 $23.56 1895 LORING LNSFR
327-360-042 $23.56 1901 LORING LNSFR
327-360-043 $23.56 1067 KIRKLAND LNSFR
327-360-044 $23.56 1073 KIRKLAND LNSFR
327-360-045 $23.56 1079 KIRKLAND LNSFR
327-360-046 $23.56 1085 KIRKLAND LNSFR
327-360-047 $23.56 1091 KIRKLAND LNSFR
327-360-048 $23.56 1097 KIRKLAND LNSFR
327-360-049 $23.56 1100 LAWRENCE LNSFR
327-360-050 $23.56 1094 LAWRENCE LNSFR
327-360-051 $23.56 1088 LAWRENCE LNSFR
327-360-052 $23.56 1055 LAWRENCE LNSFR
327-360-053 $23.56 1061 LAWRENCE LNSFR
327-360-054 $23.56 1067 LAWRENCE LNSFR
327-360-055 $23.56 1073 LAWRENCE LNSFR
327-360-056 $23.56 1079 LAWRENCE LNSFR
327-360-057 $23.56 1085 LAWRENCE LNSFR
327-360-058 $23.56 1091 LAWRENCE LNSFR
327-360-059 $23.56 1097 LAWRENCE LNSFR
327-360-060 $23.56 1103 LAWRENCE LNSFR
327-370-001 $23.56 1099 KINNERLY LNSFR
327-370-002 $23.56 1105 KINNERLY LNSFR
327-370-003 $23.56 1111 KINNERLY LNSFR
327-370-004 $23.56 1117 KINNERLY LNSFR
327-370-005 $23.56 1123 KINNERLY LNSFR
327-370-006 $23.56 1129 KINNERLY LNSFR
327-370-007 $23.56 1135 KINNERLY LNSFR
327-370-008 $23.56 1141 KINNERLY LNSFR
327-370-009 $23.56 1130 LAWRENCE LNSFR
327-370-010 $23.56 1124 LAWRENCE LNSFR
327-370-011 $23.56 1118 LAWRENCE LNSFR
327-370-012 $23.56 1118 KIRKLAND LNSFR
327-370-013 $23.56 1112 KIRKLAND LNSFR
327-370-014 $23.56 1106 KIRKLAND LNSFR
327-370-015 $23.56 1100 KIRKLAND LNSFR
327-370-016 $23.56 1106 LAWRENCE LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
327-370-017 $23.56 1109 LAWRENCE LNSFR
327-370-018 $23.56 1115 LAWRENCE LNSFR
327-370-019 $23.56 1121 LAWRENCE LNSFR
327-370-020 $23.56 1127 LAWRENCE LNSFR
327-370-021 $23.56 1133 LAWRENCE LNSFR
327-370-022 $23.56 1180 KINNERLY LNSFR
327-370-023 $23.56 1174 KINNERLY LNSFR
327-370-024 $23.56 1168 KINNERLY LNSFR
327-370-025 $23.56 1162 KINNERLY LNSFR
327-370-026 $23.56 1156 KINNERLY LNSFR
327-370-027 $23.56 1150 KINNERLY LNSFR
327-370-028 $23.56 1144 KINNERLY LNSFR
327-370-029 $23.56 1138 KINNERLY LNSFR
327-370-030 $23.56 1132 KINNERLY LNSFR
327-370-031 $23.56 1126 KINNERLY LNSFR
327-370-032 $23.56 1120 KINNERLY LNSFR
327-370-033 $23.56 1114 KINNERLY LNSFR
327-370-034 $23.56 1108 KINNERLY LNSFR
328-211-001 $23.56 920 EQUINOX LPSFR
328-211-002 $23.56 914 EQUINOX LPSFR
328-211-003 $23.56 908 EQUINOX LPSFR
328-211-004 $23.56 902 EQUINOX LPSFR
328-211-005 $23.56 896 EQUINOX LPSFR
328-211-006 $23.56 890 EQUINOX LPSFR
328-211-007 $23.56 884 EQUINOX LPSFR
328-211-008 $23.56 878 EQUINOX LPSFR
328-211-009 $23.56 872 EQUINOX LPSFR
328-211-010 $23.56 866 EQUINOX LPSFR
328-211-011 $23.56 860 EQUINOX LPSFR
328-211-012 $23.56 854 EQUINOX LPSFR
328-211-013 $23.56 848 EQUINOX LPSFR
328-211-014 $23.56 842 EQUINOX LPSFR
328-211-015 $23.56 836 EQUINOX LPSFR
328-211-016 $23.56 830 EQUINOX LPSFR
328-211-017 $23.56 824 EQUINOX LPSFR
328-211-018 $23.56 818 EQUINOX LPSFR
328-211-019 $23.56 812 EQUINOX LPSFR
328-211-020 $23.56 806 EQUINOX LPSFR
328-211-021 $23.56 800 EQUINOX LPSFR
328-211-022 $23.56 794 EQUINOX LPSFR
328-211-023 $23.56 788 EQUINOX LPSFR
328-211-024 $23.56 782 EQUINOX LPSFR
328-211-025 $23.56 776 EQUINOX LPSFR
328-211-026 $23.56 770 EQUINOX LPSFR
328-211-027 $23.56 764 EQUINOX LPSFR
328-211-028 $23.56 758 EQUINOX LPSFR
328-211-029 $23.56 752 EQUINOX LPSFR
328-211-030 $23.56 746 EQUINOX LPSFR
328-211-031 $23.56 740 EQUINOX LPSFR
328-211-032 $23.56 734 EQUINOX LPSFR
328-211-033 $23.56 728 EQUINOX LPSFR
328-211-034 $23.56 722 EQUINOX LPSFR
328-211-035 $23.56 716 EQUINOX LPSFR
328-211-036 $23.56 710 EQUINOX LPSFR
328-211-037 $23.56 704 EQUINOX LPSFR
328-211-038 $23.56 698 EQUINOX LPSFR
14 04/28/26
218
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-211-039 $23.56 692 EQUINOX LPSFR
328-211-040 $23.56 686 EQUINOX LPSFR
328-211-041 $23.56 680 EQUINOX LPSFR
328-211-042 $23.56 674 EQUINOX LPSFR
328-211-043 $23.56 668 EQUINOX LPSFR
328-211-044 $23.56 662 EQUINOX LPSFR
328-211-045 $23.56 656 EQUINOX LPSFR
328-211-046 $23.56 650 EQUINOX LPSFR
328-211-047 $23.56 644 EQUINOX LPSFR
328-211-048 $23.56 638 EQUINOX LPSFR
328-211-049 $23.56 632 EQUINOX LPSFR
328-211-050 $23.56 626 EQUINOX LPSFR
328-212-001 $23.56 773 EQUINOX LPSFR
328-212-002 $23.56 779 EQUINOX LPSFR
328-212-003 $23.56 785 EQUINOX LPSFR
328-212-004 $23.56 791 EQUINOX LPSFR
328-212-005 $23.56 797 EQUINOX LPSFR
328-212-006 $23.56 803 EQUINOX LPSFR
328-212-007 $23.56 809 EQUINOX LPSFR
328-212-008 $23.56 815 EQUINOX LPSFR
328-212-009 $23.56 821 EQUINOX LPSFR
328-212-010 $23.56 827 EQUINOX LPSFR
328-212-011 $23.56 833 EQUINOX LPSFR
328-212-012 $23.56 839 EQUINOX LPSFR
328-212-013 $23.56 845 EQUINOX LPSFR
328-212-014 $23.56 851 EQUINOX LPSFR
328-212-015 $23.56 857 EQUINOX LPSFR
328-212-016 $23.56 863 EQUINOX LPSFR
328-212-017 $23.56 869 EQUINOX LPSFR
328-212-018 $23.56 875 EQUINOX LPSFR
328-212-019 $23.56 881 EQUINOX LPSFR
328-212-020 $23.56 887 EQUINOX LPSFR
328-212-021 $23.56 893 EQUINOX LPSFR
328-212-022 $23.56 899 EQUINOX LPSFR
328-212-023 $23.56 905 EQUINOX LPSFR
328-212-024 $23.56 911 EQUINOX LPSFR
328-212-025 $23.56 917 EQUINOX LPSFR
328-212-026 $23.56 923 EQUINOX LPSFR
328-212-027 $23.56 623 EQUINOX LPSFR
328-212-028 $23.56 629 EQUINOX LPSFR
328-212-029 $23.56 635 EQUINOX LPSFR
328-212-030 $23.56 641 EQUINOX LPSFR
328-212-031 $23.56 647 EQUINOX LPSFR
328-212-032 $23.56 653 EQUINOX LPSFR
328-212-033 $23.56 659 EQUINOX LPSFR
328-212-034 $23.56 665 EQUINOX LPSFR
328-212-035 $23.56 671 EQUINOX LPSFR
328-212-036 $23.56 677 EQUINOX LPSFR
328-212-037 $23.56 683 EQUINOX LPSFR
328-212-038 $23.56 689 EQUINOX LPSFR
328-212-039 $23.56 695 EQUINOX LPSFR
328-212-040 $23.56 701 EQUINOX LPSFR
328-212-041 $23.56 707 EQUINOX LPSFR
328-212-042 $23.56 713 EQUINOX LPSFR
328-212-043 $23.56 719 EQUINOX LPSFR
328-212-044 $23.56 725 EQUINOX LPSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-212-045 $23.56 731 EQUINOX LPSFR
328-212-046 $23.56 737 EQUINOX LPSFR
328-212-047 $23.56 743 EQUINOX LPSFR
328-212-048 $23.56 749 EQUINOX LPSFR
328-212-049 $23.56 755 EQUINOX LPSFR
328-212-050 $23.56 761 EQUINOX LPSFR
328-212-051 $23.56 767 EQUINOX LPSFR
328-221-001 $23.56 614 EQUINOX LPSFR
328-221-002 $23.56 608 EQUINOX LPSFR
328-221-003 $23.56 602 EQUINOX LPSFR
328-221-004 $23.56 596 EQUINOX LPSFR
328-221-005 $23.56 590 EQUINOX LPSFR
328-221-006 $23.56 584 EQUINOX LPSFR
328-221-007 $23.56 587 EQUINOX LPSFR
328-221-008 $23.56 593 EQUINOX LPSFR
328-221-009 $23.56 599 EQUINOX LPSFR
328-221-010 $23.56 605 EQUINOX LPSFR
328-221-011 $23.56 611 EQUINOX LPSFR
328-221-012 $23.56 953 LATITUDE LNSFR
328-221-013 $23.56 959 LATITUDE LNSFR
328-221-014 $23.56 965 LATITUDE LNSFR
328-221-015 $23.56 971 LATITUDE LNSFR
328-221-016 $23.56 977 LATITUDE LNSFR
328-221-017 $23.56 983 LATITUDE LNSFR
328-221-018 $23.56 1420 LANDMARK CISFR
328-221-019 $23.56 989 LATITUDE LNSFR
328-221-020 $23.56 1408 LANDMARK CISFR
328-221-021 $23.56 1402 LANDMARK CISFR
328-221-022 $23.56 1396 LANDMARK CISFR
328-221-023 $23.56 1390 LANDMARK CISFR
328-221-024 $23.56 1384 LANDMARK CISFR
328-221-025 $23.56 1378 LANDMARK CISFR
328-221-026 $23.56 1372 LANDMARK CISFR
328-221-027 $23.56 1366 LANDMARK CISFR
328-221-028 $23.56 1360 LANDMARK CISFR
328-221-029 $23.56 1354 LANDMARK CISFR
328-221-030 $23.56 1342 LANDMARK CISFR
328-221-031 $23.56 1336 LANDMARK CISFR
328-221-032 $23.56 1330 LANDMARK CISFR
328-221-033 $23.56 1324 LANDMARK CISFR
328-221-034 $23.56 1318 LANDMARK CISFR
328-221-035 $23.56 1312 LANDMARK CISFR
328-221-036 $23.56 1306 LANDMARK CISFR
328-221-037 $23.56 1300 LANDMARK CISFR
328-221-038 $23.56 1294 LANDMARK CISFR
328-221-039 $23.56 1288 LANDMARK CISFR
328-221-040 $23.56 1282 LANDMARK CISFR
328-221-041 $23.56 1276 LANDMARK CISFR
328-221-042 $23.56 1270 LANDMARK CISFR
328-222-001 $23.56 950 LATITUDE LNSFR
328-222-002 $23.56 956 LATITUDE LNSFR
328-222-003 $23.56 962 LATITUDE LNSFR
328-222-004 $23.56 968 LATITUDE LNSFR
328-222-005 $23.56 974 LATITUDE LNSFR
328-222-006 $23.56 980 LATITUDE LNSFR
328-222-007 $23.56 1438 LANDMARK CISFR
15 04/28/26
219
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-222-008 $23.56 1444 LANDMARK CISFR
328-222-009 $23.56 1450 LANDMARK CISFR
328-222-010 $23.56 1456 LANDMARK CISFR
328-222-011 $23.56 1462 LANDMARK CISFR
328-222-012 $23.56 1432 LANDMARK CISFR
328-223-001 $23.56 1078 LANDMARK CISFR
328-223-002 $23.56 1072 LANDMARK CISFR
328-223-003 $23.56 1066 LANDMARK CISFR
328-223-004 $23.56 1060 LANDMARK CISFR
328-223-005 $23.56 1054 LANDMARK CISFR
328-223-006 $23.56 1048 LANDMARK CISFR
328-223-007 $23.56 1042 LANDMARK CISFR
328-223-008 $23.56 1036 LANDMARK CISFR
328-223-009 $23.56 1030 LANDMARK CISFR
328-223-010 $23.56 1024 LANDMARK CISFR
328-223-011 $23.56 1018 LANDMARK CISFR
328-223-012 $23.56 1012 LANDMARK CISFR
328-223-013 $23.56 1006 LANDMARK CISFR
328-223-014 $23.56 1000 LANDMARK CISFR
328-224-001 $23.56 1051 LANDMARK CISFR
328-224-002 $23.56 1057 LANDMARK CISFR
328-224-003 $23.56 1063 LANDMARK CISFR
328-224-004 $23.56 1069 LANDMARK CISFR
328-224-005 $23.56 1075 LANDMARK CISFR
328-224-006 $23.56 1263 LANDMARK CISFR
328-224-007 $23.56 1269 LANDMARK CISFR
328-224-008 $23.56 1275 LANDMARK CISFR
328-224-009 $23.56 1281 LANDMARK CISFR
328-224-010 $23.56 1287 LANDMARK CISFR
328-224-011 $23.56 1293 LANDMARK CISFR
328-224-012 $23.56 1299 LANDMARK CISFR
328-224-013 $23.56 1305 LANDMARK CISFR
328-224-014 $23.56 1393 LANDMARK CISFR
328-224-015 $23.56 1399 LANDMARK CISFR
328-224-016 $23.56 1405 LANDMARK CISFR
328-224-017 $23.56 1411 LANDMARK CISFR
328-224-018 $23.56 1423 LANDMARK CISFR
328-224-019 $23.56 1417 LANDMARK CISFR
328-224-020 $23.56 1387 LANDMARK CISFR
328-224-025 $23.56 1081 LANDMARK CISFR
328-230-001 $23.56 1264 LANDMARK CISFR
328-230-002 $23.56 1258 LANDMARK CISFR
328-230-003 $23.56 1252 LANDMARK CISFR
328-230-004 $23.56 1246 LANDMARK CISFR
328-230-005 $23.56 1240 LANDMARK CISFR
328-230-006 $23.56 1234 LANDMARK CISFR
328-230-007 $23.56 1228 LANDMARK CISFR
328-230-008 $23.56 1222 LANDMARK CISFR
328-230-009 $23.56 1216 LANDMARK CISFR
328-230-010 $23.56 1210 LANDMARK CISFR
328-230-011 $23.56 1204 LANDMARK CISFR
328-230-012 $23.56 1198 LANDMARK CISFR
328-230-013 $23.56 101 PELLEGRINO CTSFR
328-230-014 $23.56 103 PELLEGRINO CTSFR
328-230-015 $23.56 105 PELLEGRINO CTSFR
328-230-016 $23.56 107 PELLEGRINO CTSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-230-017 $23.56 109 PELLEGRINO CTSFR
328-230-018 $23.56 111 PELLEGRINO CTSFR
328-230-019 $23.56 113 PELLEGRINO CTSFR
328-230-020 $23.56 115 PELLEGRINO CTSFR
328-230-021 $23.56 117 PELLEGRINO CTSFR
328-230-022 $23.56 119 PELLEGRINO CTSFR
328-230-023 $23.56 121 PELLEGRINO CTSFR
328-230-024 $23.56 123 PELLEGRINO CTSFR
328-230-025 $23.56 110 PELLEGRINO CTSFR
328-230-026 $23.56 108 PELLEGRINO CTSFR
328-230-027 $23.56 106 PELLEGRINO CTSFR
328-230-028 $23.56 104 PELLEGRINO CTSFR
328-230-029 $23.56 102 PELLEGRINO CTSFR
328-230-030 $23.56 100 PELLEGRINO CTSFR
328-230-031 $23.56 1186 LANDMARK CISFR
328-230-032 $23.56 1180 LANDMARK CISFR
328-230-033 $23.56 1174 LANDMARK CISFR
328-230-034 $23.56 1168 LANDMARK CISFR
328-230-035 $23.56 1162 LANDMARK CISFR
328-230-036 $23.56 1156 LANDMARK CISFR
328-230-037 $23.56 1150 LANDMARK CISFR
328-230-038 $23.56 1144 LANDMARK CISFR
328-230-039 $23.56 1138 LANDMARK CISFR
328-230-040 $23.56 1132 LANDMARK CISFR
328-230-041 $23.56 1126 LANDMARK CISFR
328-230-042 $23.56 1120 LANDMARK CISFR
328-230-043 $23.56 1114 LANDMARK CISFR
328-230-044 $23.56 1108 LANDMARK CISFR
328-230-045 $23.56 1102 LANDMARK CISFR
328-230-046 $23.56 1096 LANDMARK CISFR
328-230-047 $23.56 1090 LANDMARK CISFR
328-230-048 $23.56 1084 LANDMARK CISFR
328-230-049 $23.56 1087 LANDMARK CISFR
328-230-050 $23.56 1093 LANDMARK CISFR
328-230-051 $23.56 1099 LANDMARK CISFR
328-230-052 $23.56 1105 LANDMARK CISFR
328-230-053 $23.56 1111 LANDMARK CISFR
328-230-054 $23.56 1117 LANDMARK CISFR
328-230-055 $23.56 1123 LANDMARK CISFR
328-230-056 $23.56 1191 LANDMARK CISFR
328-230-057 $23.56 1197 LANDMARK CISFR
328-230-058 $23.56 1203 LANDMARK CISFR
328-230-059 $23.56 1209 LANDMARK CISFR
328-230-060 $23.56 1215 LANDMARK CISFR
328-230-061 $23.56 1221 LANDMARK CISFR
328-230-062 $23.56 1227 LANDMARK CISFR
328-230-063 $23.56 1233 LANDMARK CISFR
328-230-064 $23.56 1239 LANDMARK CISFR
328-230-065 $23.56 1245 LANDMARK CISFR
328-230-066 $23.56 1251 LANDMARK CISFR
328-230-067 $23.56 1257 LANDMARK CISFR
328-250-001 $23.56 1010 SIERRA VIEW CI #3CON
328-250-002 $23.56 1010 SIERRA VIEW CI #2CON
328-250-003 $23.56 1010 SIERRA VIEW CI #1CON
328-250-004 $23.56 1000 SIERRA VIEW CI #1CON
328-250-005 $23.56 1000 SIERRA VIEW CI #2CON
16 04/28/26
220
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-250-006 $23.56 1000 SIERRA VIEW CI #3CON
328-250-007 $23.56 990 SIERRA VIEW CI #1CON
328-250-008 $23.56 990 SIERRA VIEW CI #3CON
328-250-009 $23.56 990 SIERRA VIEW CI #2CON
328-250-010 $23.56 980 SIERRA VIEW CI #2CON
328-250-011 $23.56 980 SIERRA VIEW CI #3CON
328-250-012 $23.56 980 SIERRA VIEW CI #1CON
328-250-013 $23.56 1030 SIERRA VIEW CI #3CON
328-250-014 $23.56 1030 SIERRA VIEW CI #2CON
328-250-015 $23.56 1030 SIERRA VIEW CI #1CON
328-250-016 $23.56 1020 SIERRA VIEW CI #1CON
328-250-017 $23.56 1020 SIERRA VIEW CI #2CON
328-250-018 $23.56 1020 SIERRA VIEW CI #3CON
328-260-001 $23.56 1050 SIERRA VIEW CI #3CON
328-260-002 $23.56 1050 SIERRA VIEW CI #2CON
328-260-003 $23.56 1050 SIERRA VIEW CI #1CON
328-260-004 $23.56 1040 SIERRA VIEW CI #1CON
328-260-005 $23.56 1040 SIERRA VIEW CI #2CON
328-260-006 $23.56 1040 SIERRA VIEW CI #3CON
328-260-007 $23.56 1070 SIERRA VIEW CI #1CON
328-260-008 $23.56 1070 SIERRA VIEW CI #3CON
328-260-009 $23.56 1070 SIERRA VIEW CI #2CON
328-260-010 $23.56 1060 SIERRA VIEW CI #1CON
328-260-011 $23.56 1060 SIERRA VIEW CI #2CON
328-260-012 $23.56 1060 SIERRA VIEW CI #3CON
328-260-013 $23.56 1090 SIERRA VIEW CI #3CON
328-260-014 $23.56 1090 SIERRA VIEW CI #2CON
328-260-015 $23.56 1090 SIERRA VIEW CI #1CON
328-260-016 $23.56 1080 SIERRA VIEW CI #1CON
328-260-017 $23.56 1080 SIERRA VIEW CI #2CON
328-260-018 $23.56 1080 SIERRA VIEW CI #3CON
328-270-001 $23.56 2010 SIERRA VIEW CI #1CON
328-270-002 $23.56 2010 SIERRA VIEW CI #3CON
328-270-003 $23.56 2010 SIERRA VIEW CI #2CON
328-270-004 $23.56 2000 SIERRA VIEW CI #1CON
328-270-005 $23.56 2000 SIERRA VIEW CI #2CON
328-270-006 $23.56 2000 SIERRA VIEW CI #3CON
328-270-007 $23.56 2030 SIERRA VIEW CI #3CON
328-270-008 $23.56 2030 SIERRA VIEW CI #2CON
328-270-009 $23.56 2030 SIERRA VIEW CI #1CON
328-270-010 $23.56 2020 SIERRA VIEW CI #1CON
328-270-011 $23.56 2020 SIERRA VIEW CI #2CON
328-270-012 $23.56 2020 SIERRA VIEW CI #3CON
328-270-013 $23.56 2050 SIERRA VIEW CI #1CON
328-270-014 $23.56 2050 SIERRA VIEW CI #3CON
328-270-015 $23.56 2050 SIERRA VIEW CI #2CON
328-270-016 $23.56 2040 SIERRA VIEW CI #1CON
328-270-017 $23.56 2040 SIERRA VIEW CI #2CON
328-270-018 $23.56 2040 SIERRA VIEW CI #3CON
328-270-019 $23.56 2060 SIERRA VIEW CI #2CON
328-270-020 $23.56 2060 SIERRA VIEW CI #3CON
328-270-021 $23.56 2060 SIERRA VIEW CI #1CON
328-280-001 $23.56 2070 SIERRA VIEW CI #1CON
328-280-002 $23.56 2070 SIERRA VIEW CI #3CON
328-280-003 $23.56 2070 SIERRA VIEW CI #2CON
328-280-004 $23.56 2080 SIERRA VIEW CI #2CON
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-280-005 $23.56 2080 SIERRA VIEW CI #1CON
328-280-006 $23.56 2080 SIERRA VIEW CI #3CON
328-280-007 $23.56 2090 SIERRA VIEW CI #3CON
328-280-008 $23.56 2090 SIERRA VIEW CI #1CON
328-280-009 $23.56 2090 SIERRA VIEW CI #2CON
328-280-010 $23.56 3000 SIERRA VIEW CI #2CON
328-280-011 $23.56 3000 SIERRA VIEW CI #3CON
328-280-012 $23.56 3000 SIERRA VIEW CI #1CON
328-280-013 $23.56 3010 SIERRA VIEW CI #1CON
328-280-014 $23.56 3010 SIERRA VIEW CI #3CON
328-280-015 $23.56 3010 SIERRA VIEW CI #2CON
328-280-016 $23.56 3020 SIERRA VIEW CI #2CON
328-280-017 $23.56 3020 SIERRA VIEW CI #1CON
328-280-018 $23.56 3020 SIERRA VIEW CI #3CON
328-290-001 $23.56 3030 SIERRA VIEW CI #3CON
328-290-002 $23.56 3030 SIERRA VIEW CI #1CON
328-290-003 $23.56 3030 SIERRA VIEW CI #2CON
328-290-004 $23.56 3040 SIERRA VIEW CI #2CON
328-290-005 $23.56 3040 SIERRA VIEW CI #3CON
328-290-006 $23.56 3040 SIERRA VIEW CI #1CON
328-290-007 $23.56 3050 SIERRA VIEW CI #3CON
328-290-008 $23.56 3050 SIERRA VIEW CI #1CON
328-290-009 $23.56 3050 SIERRA VIEW CI #2CON
328-290-010 $23.56 3060 SIERRA VIEW CI #2CON
328-290-011 $23.56 3060 SIERRA VIEW CI #3CON
328-290-012 $23.56 3060 SIERRA VIEW CI #1CON
328-290-013 $23.56 3070 SIERRA VIEW CI #1CON
328-290-014 $23.56 3070 SIERRA VIEW CI #3CON
328-290-015 $23.56 3070 SIERRA VIEW CI #2CON
328-290-016 $23.56 3080 SIERRA VIEW CI #2CON
328-290-017 $23.56 3080 SIERRA VIEW CI #1CON
328-290-018 $23.56 3080 SIERRA VIEW CI #3CON
328-300-001 $23.56 850 SIERRA VIEW CI #3CON
328-300-002 $23.56 850 SIERRA VIEW CI #1CON
328-300-003 $23.56 850 SIERRA VIEW CI #2CON
328-300-004 $23.56 860 SIERRA VIEW CI #2CON
328-300-005 $23.56 860 SIERRA VIEW CI #3CON
328-300-006 $23.56 860 SIERRA VIEW CI #1CON
328-300-007 $23.56 870 SIERRA VIEW CI #1CON
328-300-008 $23.56 870 SIERRA VIEW CI #3CON
328-300-009 $23.56 870 SIERRA VIEW CI #2CON
328-300-010 $23.56 880 SIERRA VIEW CI #2CON
328-300-011 $23.56 880 SIERRA VIEW CI #1CON
328-300-012 $23.56 880 SIERRA VIEW CI #3CON
328-300-013 $23.56 890 SIERRA VIEW CI #3CON
328-300-014 $23.56 890 SIERRA VIEW CI #1CON
328-300-015 $23.56 890 SIERRA VIEW CI #2CON
328-300-016 $23.56 900 SIERRA VIEW CI #2CON
328-300-017 $23.56 900 SIERRA VIEW CI #3CON
328-300-018 $23.56 900 SIERRA VIEW CI #1CON
328-310-001 $23.56 910 SIERRA VIEW CI #1CON
328-310-002 $23.56 910 SIERRA VIEW CI #3CON
328-310-003 $23.56 910 SIERRA VIEW CI #2CON
328-310-004 $23.56 920 SIERRA VIEW CI #2CON
328-310-005 $23.56 920 SIERRA VIEW CI #1CON
328-310-006 $23.56 920 SIERRA VIEW CI #3CON
17 04/28/26
221
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-310-007 $23.56 930 SIERRA VIEW CI #3CON
328-310-008 $23.56 930 SIERRA VIEW CI #1CON
328-310-009 $23.56 930 SIERRA VIEW CI #2CON
328-310-010 $23.56 940 SIERRA VIEW CI #2CON
328-310-011 $23.56 940 SIERRA VIEW CI #3CON
328-310-012 $23.56 940 SIERRA VIEW CI #1CON
328-310-013 $23.56 950 SIERRA VIEW CI #1CON
328-310-014 $23.56 950 SIERRA VIEW CI ## 3CON
328-310-015 $23.56 950 SIERRA VIEW CI #2CON
328-310-016 $23.56 960 SIERRA VIEW CI #2CON
328-310-017 $23.56 960 SIERRA VIEW CI #1CON
328-310-018 $23.56 960 SIERRA VIEW CI #3CON
328-320-001 $23.56 1350 INCLINE DR #1CON
328-320-002 $23.56 1350 INCLINE DR #2CON
328-320-003 $23.56 1350 INCLINE DR #3CON
328-320-004 $23.56 1340 INCLINE DR #2CON
328-320-005 $23.56 1340 INCLINE DR #1CON
328-320-006 $23.56 1340 INCLINE DR #3CON
328-320-007 $23.56 1330 INCLINE DR #2CON
328-320-008 $23.56 1330 INCLINE DR #1CON
328-320-009 $23.56 1330 INCLINE DR #3CON
328-320-010 $23.56 1320 INCLINE DR #2CON
328-320-011 $23.56 1320 INCLINE DR #3CON
328-320-012 $23.56 1320 INCLINE DR #1CON
328-320-013 $23.56 1325 INCLINE DR #1CON
328-320-014 $23.56 1325 INCLINE DR #3CON
328-320-015 $23.56 1325 INCLINE DR #2CON
328-320-016 $23.56 1335 INCLINE DR #3CON
328-320-017 $23.56 1335 INCLINE DR #1CON
328-320-018 $23.56 1335 INCLINE DR #2CON
328-320-019 $23.56 1345 INCLINE DR #3CON
328-320-020 $23.56 1345 INCLINE DR #1CON
328-320-021 $23.56 1345 INCLINE DR #2CON
328-330-001 $23.56 1295 INCLINE DR #3CON
328-330-002 $23.56 1295 INCLINE DR #1CON
328-330-003 $23.56 1295 INCLINE DR #2CON
328-330-004 $23.56 1285 INCLINE DR #2CON
328-330-005 $23.56 1285 INCLINE DR #3CON
328-330-006 $23.56 1285 INCLINE DR #1CON
328-330-007 $23.56 1270 INCLINE DR #1CON
328-330-008 $23.56 1270 INCLINE DR #2CON
328-330-009 $23.56 1270 INCLINE DR #3CON
328-330-010 $23.56 1280 INCLINE DR #2CON
328-330-011 $23.56 1280 INCLINE DR #1CON
328-330-012 $23.56 1280 INCLINE DR #3CON
328-330-013 $23.56 1290 INCLINE DR #2CON
328-330-014 $23.56 1290 INCLINE DR #1CON
328-330-015 $23.56 1290 INCLINE DR #3CON
328-330-016 $23.56 1300 INCLINE DR #2CON
328-330-017 $23.56 1300 INCLINE DR #1CON
328-330-018 $23.56 1300 INCLINE DR #3CON
328-330-019 $23.56 1310 INCLINE DR #2CON
328-330-020 $23.56 1310 INCLINE DR #1CON
328-330-021 $23.56 1310 INCLINE DR #3CON
328-330-022 $23.56 2015 SIERRA VIEW CI #3CON
328-330-023 $23.56 2015 SIERRA VIEW CI #2CON
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-330-024 $23.56 2015 SIERRA VIEW CI #1CON
328-340-001 $23.56 986 COURTYARDS LPSFR
328-340-002 $23.56 990 COURTYARDS LPSFR
328-340-003 $23.56 982 COURTYARDS LPSFR
328-340-004 $23.56 978 COURTYARDS LPSFR
328-340-005 $23.56 970 COURTYARDS LPSFR
328-340-006 $23.56 974 COURTYARDS LPSFR
328-340-007 $23.56 966 COURTYARDS LPSFR
328-340-008 $23.56 962 COURTYARDS LPSFR
328-340-009 $23.56 954 COURTYARDS LPSFR
328-340-010 $23.56 958 COURTYARDS LPSFR
328-340-011 $23.56 950 COURTYARDS LPSFR
328-340-012 $23.56 946 COURTYARDS LPSFR
328-340-013 $23.56 798 COURTYARDS LPSFR
328-340-014 $23.56 802 COURTYARDS LPSFR
328-340-015 $23.56 794 COURTYARDS LPSFR
328-340-016 $23.56 790 COURTYARDS LPSFR
328-340-017 $23.56 782 COURTYARDS LPSFR
328-340-018 $23.56 786 COURTYARDS LPSFR
328-340-019 $23.56 778 COURTYARDS LPSFR
328-340-020 $23.56 774 COURTYARDS LPSFR
328-340-021 $23.56 766 COURTYARDS LPSFR
328-340-022 $23.56 770 COURTYARDS LPSFR
328-340-023 $23.56 762 COURTYARDS LPSFR
328-340-024 $23.56 758 COURTYARDS LPSFR
328-340-025 $23.56 754 COURTYARDS LPSFR
328-340-026 $23.56 750 COURTYARDS LPSFR
328-340-027 $23.56 746 COURTYARDS LPSFR
328-340-028 $23.56 742 COURTYARDS LPSFR
328-340-029 $23.56 738 COURTYARDS LPSFR
328-340-030 $23.56 730 COURTYARDS LPSFR
328-340-031 $23.56 734 COURTYARDS LPSFR
328-340-032 $23.56 726 COURTYARDS LPSFR
328-340-033 $23.56 722 COURTYARDS LPSFR
328-340-034 $23.56 714 COURTYARDS LPSFR
328-340-035 $23.56 718 COURTYARDS LPSFR
328-340-036 $23.56 710 COURTYARDS LPSFR
328-340-037 $23.56 706 COURTYARDS LPSFR
328-340-038 $23.56 698 COURTYARDS LPSFR
328-340-039 $23.56 702 COURTYARDS LPSFR
328-340-040 $23.56 694 COURTYARDS LPSFR
328-340-041 $23.56 690 COURTYARDS LPSFR
328-340-042 $23.56 682 COURTYARDS LPSFR
328-340-043 $23.56 686 COURTYARDS LPSFR
328-340-044 $23.56 683 COURTYARDS LPSFR
328-340-045 $23.56 687 COURTYARDS LPSFR
328-340-046 $23.56 977 COURTYARDS LPSFR
328-340-047 $23.56 973 COURTYARDS LPSFR
328-340-048 $23.56 969 COURTYARDS LPSFR
328-340-049 $23.56 957 COURTYARDS LPSFR
328-340-050 $23.56 961 COURTYARDS LPSFR
328-340-051 $23.56 965 COURTYARDS LPSFR
328-340-052 $23.56 953 COURTYARDS LPSFR
328-340-053 $23.56 949 COURTYARDS LPSFR
328-340-054 $23.56 945 COURTYARDS LPSFR
328-340-055 $23.56 933 COURTYARDS LPSFR
18 04/28/26
222
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN CROSSING (PHASES II, IIIA & IIIB)
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-340-056 $23.56 937 COURTYARDS LPSFR
328-340-057 $23.56 941 COURTYARDS LPSFR
328-340-058 $23.56 929 COURTYARDS LPSFR
328-340-059 $23.56 925 COURTYARDS LPSFR
328-340-060 $23.56 789 COURTYARDS LPSFR
328-340-061 $23.56 785 COURTYARDS LPSFR
328-340-062 $23.56 777 COURTYARDS LPSFR
328-340-063 $23.56 781 COURTYARDS LPSFR
328-340-064 $23.56 773 COURTYARDS LPSFR
328-340-065 $23.56 769 COURTYARDS LPSFR
328-340-066 $23.56 765 COURTYARDS LPSFR
328-340-067 $23.56 753 COURTYARDS LPSFR
328-340-068 $23.56 757 COURTYARDS LPSFR
328-340-069 $23.56 761 COURTYARDS LPSFR
328-340-070 $23.56 749 COURTYARDS LPSFR
328-340-071 $23.56 731 COURTYARDS LPSFR
328-340-072 $23.56 727 COURTYARDS LPSFR
328-340-073 $23.56 723 COURTYARDS LPSFR
328-340-074 $23.56 715 COURTYARDS LPSFR
328-340-075 $23.56 719 COURTYARDS LPSFR
328-340-076 $23.56 695 COURTYARDS LPSFR
328-340-077 $23.56 691 COURTYARDS LPSFR
328-350-001 $23.56 938 COURTYARDS LPSFR
328-350-002 $23.56 942 COURTYARDS LPSFR
328-350-003 $23.56 934 COURTYARDS LPSFR
328-350-004 $23.56 930 COURTYARDS LPSFR
328-350-005 $23.56 922 COURTYARDS LPSFR
328-350-006 $23.56 926 COURTYARDS LPSFR
328-350-007 $23.56 918 COURTYARDS LPSFR
328-350-008 $23.56 914 COURTYARDS LPSFR
328-350-009 $23.56 906 COURTYARDS LPSFR
328-350-010 $23.56 910 COURTYARDS LPSFR
328-350-011 $23.56 902 COURTYARDS LPSFR
328-350-012 $23.56 898 COURTYARDS LPSFR
328-350-013 $23.56 886 COURTYARDS LPSFR
328-350-014 $23.56 878 COURTYARDS LPSFR
328-350-015 $23.56 882 COURTYARDS LPSFR
328-350-016 $23.56 874 COURTYARDS LPSFR
328-350-017 $23.56 870 COURTYARDS LPSFR
328-350-018 $23.56 862 COURTYARDS LPSFR
328-350-019 $23.56 866 COURTYARDS LPSFR
328-350-020 $23.56 858 COURTYARDS LPSFR
328-350-021 $23.56 854 COURTYARDS LPSFR
328-350-022 $23.56 846 COURTYARDS LPSFR
328-350-023 $23.56 850 COURTYARDS LPSFR
328-350-024 $23.56 842 COURTYARDS LPSFR
328-350-025 $23.56 838 COURTYARDS LPSFR
328-350-026 $23.56 830 COURTYARDS LPSFR
328-350-027 $23.56 834 COURTYARDS LPSFR
328-350-028 $23.56 826 COURTYARDS LPSFR
328-350-029 $23.56 822 COURTYARDS LPSFR
328-350-030 $23.56 814 COURTYARDS LPSFR
328-350-031 $23.56 818 COURTYARDS LPSFR
328-350-032 $23.56 810 COURTYARDS LPSFR
328-350-033 $23.56 806 COURTYARDS LPSFR
328-350-034 $23.56 917 COURTYARDS LPSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
328-350-035 $23.56 921 COURTYARDS LPSFR
328-350-036 $23.56 913 COURTYARDS LPSFR
328-350-037 $23.56 909 COURTYARDS LPSFR
328-350-038 $23.56 901 COURTYARDS LPSFR
328-350-039 $23.56 905 COURTYARDS LPSFR
328-350-040 $23.56 897 COURTYARDS LPSFR
328-350-041 $23.56 893 COURTYARDS LPSFR
328-350-042 $23.56 885 COURTYARDS LPSFR
328-350-043 $23.56 889 COURTYARDS LPSFR
328-350-044 $23.56 881 COURTYARDS LPSFR
328-350-045 $23.56 873 COURTYARDS LPSFR
328-350-046 $23.56 869 COURTYARDS LPSFR
328-350-047 $23.56 865 COURTYARDS LPSFR
328-350-048 $23.56 829 COURTYARDS LPSFR
328-350-049 $23.56 825 COURTYARDS LPSFR
328-350-050 $23.56 821 COURTYARDS LPSFR
328-350-051 $23.56 817 COURTYARDS LPSFR
328-350-052 $23.56 809 COURTYARDS LPSFR
328-350-053 $23.56 813 COURTYARDS LPSFR
328-350-054 $23.56 805 COURTYARDS LPSFR
328-350-055 $23.56 801 COURTYARDS LPSFR
328-350-056 $23.56 793 COURTYARDS LPSFR
328-350-057 $23.56 797 COURTYARDS LPSFR
2,095Total Parcels:
$56,718.02
Subtotal
Zone Assessment:
19 04/28/26
223
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
AITKEN RANCH - SORRENTO
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-160-001 $23.56 1785 BENVENITO LNSFR
009-160-002 $23.56 1773 BENVENITO LNSFR
009-160-003 $23.56 1761 BENVENITO LNSFR
009-160-004 $23.56 1749 BENVENITO LNSFR
009-160-005 $23.56 1711 FLORA WYSFR
009-160-006 $23.56 1699 FLORA WYSFR
009-160-007 $23.56 1687 FLORA WYSFR
009-160-008 $23.56 1675 FLORA WYSFR
009-160-009 $23.56 1663 FLORA WYSFR
009-160-010 $23.56 1651 FLORA WYSFR
009-160-011 $23.56 1639 FLORA WYSFR
009-160-012 $23.56 1627 FLORA WYSFR
009-160-013 $23.56 1615 FLORA WYSFR
009-160-014 $23.56 1603 FLORA WYSFR
009-160-015 $23.56 1591 FLORA WYSFR
009-160-016 $23.56 1579 FLORA WYSFR
009-160-017 $23.56 500 SCALA PLSFR
009-160-018 $23.56 502 SCALA PLSFR
009-160-019 $23.56 507 SCALA PLSFR
009-160-020 $23.56 505 SCALA PLSFR
009-160-021 $23.56 503 SCALA PLSFR
009-160-022 $23.56 501 SCALA PLSFR
009-160-023 $23.56 1567 FLORA WYSFR
009-160-024 $23.56 1555 FLORA WYSFR
009-160-025 $23.56 1543 FLORA WYSFR
009-160-026 $23.56 1531 FLORA WYSFR
009-160-027 $23.56 1540 FLORA WYSFR
009-160-028 $23.56 1552 FLORA WYSFR
009-160-029 $23.56 1564 FLORA WYSFR
009-160-030 $23.56 1576 FLORA WYSFR
009-160-031 $23.56 1588 FLORA WYSFR
009-160-032 $23.56 1600 FLORA WYSFR
009-160-033 $23.56 1612 FLORA WYSFR
009-160-034 $23.56 1624 FLORA WYSFR
009-160-035 $23.56 1636 FLORA WYSFR
009-160-036 $23.56 1648 FLORA WYSFR
009-160-037 $23.56 1660 FLORA WYSFR
009-160-038 $23.56 1672 FLORA WYSFR
009-160-039 $23.56 1684 FLORA WYSFR
009-160-040 $23.56 1696 FLORA WYSFR
009-160-041 $23.56 1708 FLORA WYSFR
009-160-042 $23.56 1720 FLORA WYSFR
009-160-043 $23.56 1701 BENVENITO LNSFR
009-160-044 $23.56 1689 BENVENITO LNSFR
009-160-045 $23.56 1677 BENVENITO LNSFR
009-160-046 $23.56 1665 BENVENITO LNSFR
009-160-047 $23.56 1653 BENVENITO LNSFR
009-160-048 $23.56 1641 BENVENITO LNSFR
009-160-049 $23.56 1629 BENVENITO LNSFR
009-160-050 $23.56 1617 BENVENITO LNSFR
009-160-051 $23.56 1605 BENVENITO LNSFR
009-160-052 $23.56 1593 BENVENITO LNSFR
009-160-053 $23.56 1581 BENVENITO LNSFR
009-160-054 $23.56 1590 BENVENITO LNSFR
009-160-055 $23.56 201 NAPOLI CTSFR
009-160-056 $23.56 1662 BENVENITO LNSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-160-057 $23.56 1674 BENVENITO LNSFR
009-160-058 $23.56 1686 BENVENITO LNSFR
009-160-059 $23.56 103 ROSA PLSFR
009-160-060 $23.56 105 ROSA PLSFR
009-160-061 $23.56 102 ROSA PLSFR
009-160-062 $23.56 100 ROSA PLSFR
009-160-063 $23.56 1734 BENVENITO LNSFR
009-160-064 $23.56 1746 BENVENITO LNSFR
009-160-065 $23.56 1758 BENVENITO LNSFR
009-160-066 $23.56 1770 BENVENITO LNSFR
009-160-067 $23.56 1782 BENVENITO LNSFR
009-170-001 $23.56 1519 FLORA WYSFR
009-170-002 $23.56 1507 FLORA WYSFR
009-170-003 $23.56 1495 FLORA WYSFR
009-170-004 $23.56 1483 FLORA WYSFR
009-170-005 $23.56 401 FLORA CTSFR
009-170-006 $23.56 403 FLORA CTSFR
009-170-007 $23.56 405 FLORA CTSFR
009-170-008 $23.56 407 FLORA CTSFR
009-170-009 $23.56 409 FLORA CTSFR
009-170-010 $23.56 411 FLORA CTSFR
009-170-011 $23.56 408 FLORA CTSFR
009-170-012 $23.56 406 FLORA CTSFR
009-170-013 $23.56 404 FLORA CTSFR
009-170-014 $23.56 402 FLORA CTSFR
009-170-015 $23.56 400 FLORA CTSFR
009-170-016 $23.56 1516 FLORA WYSFR
009-170-017 $23.56 1528 FLORA WYSFR
009-170-018 $23.56 1569 BENVENITO LNSFR
009-170-019 $23.56 1557 BENVENITO LNSFR
009-170-020 $23.56 301 BENVENITO PLSFR
009-170-021 $23.56 303 BENVENITO PLSFR
009-170-022 $23.56 305 BENVENITO PLSFR
009-170-023 $23.56 307 BENVENITO PLSFR
009-170-024 $23.56 300 BENVENITO PLSFR
009-170-025 $23.56 1542 BENVENITO LNSFR
009-170-026 $23.56 1554 BENVENITO LNSFR
009-170-027 $23.56 1566 BENVENITO LNSFR
009-170-028 $23.56 1578 BENVENITO LNSFR
009-170-029 $23.56 203 NAPOLI CTSFR
009-170-030 $23.56 205 NAPOLI CTSFR
009-170-031 $23.56 207 NAPOLI CTSFR
009-170-032 $23.56 209 NAPOLI CTSFR
009-170-033 $23.56 208 NAPOLI CTSFR
009-170-034 $23.56 206 NAPOLI CTSFR
009-170-035 $23.56 204 NAPOLI CTSFR
009-260-001 $23.56 1957 LUCCA LNSFR
009-260-002 $23.56 1945 LUCCA LNSFR
009-260-003 $23.56 1933 LUCCA LNSFR
009-260-004 $23.56 1921 LUCCA LNSFR
009-260-005 $23.56 1909 LUCCA LNSFR
009-260-006 $23.56 1897 LUCCA LNSFR
009-260-007 $23.56 1885 LUCCA LNSFR
009-260-008 $23.56 1873 LUCCA LNSFR
009-260-009 $23.56 1874 SOLARA WYSFR
009-260-010 $23.56 1886 SOLARA WYSFR
20 04/28/26
224
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
AITKEN RANCH - SORRENTO
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-260-011 $23.56 1898 SOLARA WYSFR
009-260-012 $23.56 1910 SOLARA WYSFR
009-260-013 $23.56 104 AMALFI CTSFR
009-260-014 $23.56 102 AMALFI CTSFR
009-260-015 $23.56 100 AMALFI CTSFR
009-260-016 $23.56 201 SOLARA PLSFR
009-260-017 $23.56 203 SOLARA PLSFR
009-260-018 $23.56 205 SOLARA PLSFR
009-260-019 $23.56 207 SOLARA PLSFR
009-260-020 $23.56 206 SOLARA PLSFR
009-260-021 $23.56 204 SOLARA PLSFR
009-260-022 $23.56 202 SOLARA PLSFR
009-260-023 $23.56 200 SOLARA PLSFR
009-260-024 $23.56 1849 LUCCA LNSFR
009-260-025 $23.56 1837 LUCCA LNSFR
009-260-026 $23.56 1825 LUCCA LNSFR
009-260-027 $23.56 301 AMALFI PLSFR
009-260-028 $23.56 302 AMALFI PLSFR
009-260-029 $23.56 300 AMALFI PLSFR
009-260-030 $23.56 1876 LUCCA LNSFR
009-260-031 $23.56 1888 LUCCA LNSFR
009-260-032 $23.56 1900 LUCCA LNSFR
009-260-033 $23.56 403 POLERMO PLSFR
009-260-034 $23.56 405 POLERMO PLSFR
009-260-035 $23.56 407 POLERMO PLSFR
009-260-036 $23.56 410 POLERMO PLSFR
009-260-037 $23.56 408 POLERMO PLSFR
009-260-038 $23.56 406 POLERMO PLSFR
009-260-039 $23.56 404 POLERMO PLSFR
009-260-040 $23.56 402 POLERMO PLSFR
009-260-041 $23.56 400 POLERMO PLSFR
009-270-001 $23.56 800 MARINA GRANDE WYSFR
009-270-002 $23.56 806 MARINA GRANDE WYSFR
009-270-003 $23.56 812 MARINA GRANDE WYSFR
009-270-004 $23.56 818 MARINA GRANDE WYSFR
009-270-005 $23.56 824 MARINA GRANDE WYSFR
009-270-006 $23.56 830 MARINA GRANDE WYSFR
009-270-007 $23.56 836 MARINA GRANDE WYSFR
009-270-008 $23.56 842 MARINA GRANDE WYSFR
009-270-009 $23.56 848 MARINA GRANDE WYSFR
009-270-010 $23.56 854 MARINA GRANDE WYSFR
009-270-011 $23.56 860 MARINA GRANDE WYSFR
009-270-012 $23.56 866 MARINA GRANDE WYSFR
009-270-013 $23.56 872 MARINA GRANDE WYSFR
009-270-014 $23.56 878 MARINA GRANDE WYSFR
009-270-015 $23.56 884 MARINA GRANDE WYSFR
009-270-016 $23.56 2017 LUCCA LNSFR
009-270-017 $23.56 2005 LUCCA LNSFR
009-270-018 $23.56 1993 LUCCA LNSFR
009-270-019 $23.56 1981 LUCCA LNSFR
009-270-020 $23.56 1969 LUCCA LNSFR
009-270-021 $23.56 501 ALESSANDRIA PLSFR
009-270-022 $23.56 503 ALESSANDRIA PLSFR
009-270-023 $23.56 505 ALESSANDRIA PLSFR
009-270-024 $23.56 507 ALESSANDRIA PLSFR
009-270-025 $23.56 509 ALESSANDRIA PLSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-270-026 $23.56 511 ALESSANDRIA PLSFR
009-270-027 $23.56 513 ALESSANDRIA PLSFR
009-270-028 $23.56 516 ALESSANDRIA PLSFR
009-270-029 $23.56 514 ALESSANDRIA PLSFR
009-270-030 $23.56 512 ALESSANDRIA PLSFR
009-270-031 $23.56 510 ALESSANDRIA PLSFR
009-270-032 $23.56 508 ALESSANDRIA PLSFR
009-270-033 $23.56 506 ALESSANDRIA PLSFR
009-270-034 $23.56 504 ALESSANDRIA PLSFR
009-270-035 $23.56 1988 LUCCA LNSFR
009-270-036 $23.56 2000 LUCCA LNSFR
009-270-037 $23.56 2012 LUCCA LNSFR
009-270-038 $23.56 851 MARINA GRANDE WYSFR
009-270-039 $23.56 845 MARINA GRANDE WYSFR
009-270-040 $23.56 839 MARINA GRANDE WYSFR
009-270-041 $23.56 833 MARINA GRANDE WYSFR
009-270-042 $23.56 827 MARINA GRANDE WYSFR
009-270-043 $23.56 821 MARINA GRANDE WYSFR
009-270-044 $23.56 815 MARINA GRANDE WYSFR
009-270-045 $23.56 809 MARINA GRANDE WYSFR
009-270-046 $23.56 803 MARINA GRANDE WYSFR
009-280-001 $23.56 1189 PORTELLO WYSFR
009-280-002 $23.56 1205 PORTELLO WYSFR
009-280-003 $23.56 1221 PORTELLO WYSFR
009-280-004 $23.56 1237 PORTELLO WYSFR
009-280-005 $23.56 1253 PORTELLO WYSFR
009-280-006 $23.56 1269 PORTELLO WYSFR
009-280-007 $23.56 1285 PORTELLO WYSFR
009-280-008 $23.56 1301 PORTELLO WYSFR
009-280-009 $23.56 1317 PORTELLO WYSFR
009-280-010 $23.56 1333 PORTELLO WYSFR
009-280-011 $23.56 1349 PORTELLO WYSFR
009-280-012 $23.56 1365 PORTELLO WYSFR
009-280-013 $23.56 1381 PORTELLO WYSFR
009-280-014 $23.56 1802 ROSELLA WYSFR
009-280-015 $23.56 1814 ROSELLA WYSFR
009-280-016 $23.56 1826 ROSELLA WYSFR
009-280-017 $23.56 1838 ROSELLA WYSFR
009-280-018 $23.56 1850 ROSELLA WYSFR
009-280-019 $23.56 100 ROSELLA PLSFR
009-280-020 $23.56 106 ROSELLA PLSFR
009-280-021 $23.56 815 ENTRATA WYSFR
009-280-022 $23.56 827 ENTRATA WYSFR
009-280-023 $23.56 839 ENTRATA WYSFR
009-280-024 $23.56 851 ENTRATA WYSFR
009-280-025 $23.56 863 ENTRATA WYSFR
009-280-026 $23.56 1627 TORINO LPSFR
009-280-027 $23.56 1615 TORINO LPSFR
009-280-028 $23.56 1603 TORINO LPSFR
009-280-029 $23.56 880 ENTRATA WYSFR
009-280-030 $23.56 868 ENTRATA WYSFR
009-280-031 $23.56 856 ENTRATA WYSFR
009-280-032 $23.56 844 ENTRATA WYSFR
009-280-033 $23.56 832 ENTRATA WYSFR
009-280-034 $23.56 820 ENTRATA WYSFR
009-280-035 $23.56 808 ENTRATA WYSFR
21 04/28/26
225
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
AITKEN RANCH - SORRENTO
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-280-036 $23.56 1308 PORTELLO WYSFR
009-280-037 $23.56 1292 PORTELLO WYSFR
009-280-038 $23.56 1276 PORTELLO WYSFR
009-280-039 $23.56 1260 PORTELLO WYSFR
009-280-040 $23.56 1244 PORTELLO WYSFR
009-280-041 $23.56 1228 PORTELLO WYSFR
009-280-042 $23.56 1212 PORTELLO WYSFR
009-290-001 $23.56 121 MONACO CTSFR
009-290-002 $23.56 119 MONACO CTSFR
009-290-003 $23.56 117 MONACO CTSFR
009-290-004 $23.56 115 MONACO CTSFR
009-290-005 $23.56 113 MONACO CTSFR
009-290-006 $23.56 111 MONACO CTSFR
009-290-007 $23.56 109 MONACO CTSFR
009-290-008 $23.56 107 MONACO CTSFR
009-290-009 $23.56 105 MONACO CTSFR
009-290-010 $23.56 103 MONACO CTSFR
009-290-011 $23.56 101 MONACO CTSFR
009-290-012 $23.56 1892 TORINO WYSFR
009-290-013 $23.56 1904 TORINO WYSFR
009-290-014 $23.56 1916 TORINO WYSFR
009-290-015 $23.56 1928 TORINO WYSFR
009-290-016 $23.56 1940 TORINO WYSFR
009-290-017 $23.56 1952 TORINO WYSFR
009-290-018 $23.56 758 VERONA CISFR
009-290-019 $23.56 770 VERONA CISFR
009-290-020 $23.56 2003 TORINO WYSFR
009-290-021 $23.56 1991 TORINO WYSFR
009-290-022 $23.56 1979 TORINO WYSFR
009-290-023 $23.56 1967 TORINO WYSFR
009-290-024 $23.56 1955 TORINO WYSFR
009-290-025 $23.56 1943 TORINO WYSFR
009-290-026 $23.56 200 LIVORNO PLSFR
009-290-027 $23.56 202 LIVORNO PLSFR
009-290-028 $23.56 204 LIVORNO PLSFR
009-290-029 $23.56 302 POTENZA PLSFR
009-290-030 $23.56 304 POTENZA PLSFR
009-290-031 $23.56 306 POTENZA PLSFR
009-290-032 $23.56 308 POTENZA PLSFR
009-290-033 $23.56 307 POTENZA PLSFR
009-290-034 $23.56 305 POTENZA PLSFR
009-290-035 $23.56 303 POTENZA PLSFR
009-290-036 $23.56 301 POTENZA PLSFR
009-290-037 $23.56 212 LIVORNO PLSFR
009-290-038 $23.56 214 LIVORNO PLSFR
009-290-039 $23.56 217 LIVORNO PLSFR
009-290-040 $23.56 215 LIVORNO PLSFR
009-290-041 $23.56 213 LIVORNO PLSFR
009-290-042 $23.56 211 LIVORNO PLSFR
009-290-043 $23.56 209 LIVORNO PLSFR
009-290-044 $23.56 207 LIVORNO PLSFR
009-290-045 $23.56 205 LIVORNO PLSFR
009-290-046 $23.56 203 LIVORNO PLSFR
009-290-047 $23.56 201 LIVORNO PLSFR
009-290-048 $23.56 100 MONACO CTSFR
009-290-049 $23.56 102 MONACO CTSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-290-050 $23.56 104 MONACO CTSFR
009-290-051 $23.56 106 MONACO CTSFR
009-290-052 $23.56 108 MONACO CTSFR
009-290-053 $23.56 110 MONACO CTSFR
009-290-054 $23.56 112 MONACO CTSFR
009-290-055 $23.56 114 MONACO CTSFR
009-290-056 $23.56 116 MONACO CTSFR
009-290-057 $23.56 118 MONACO CTSFR
009-300-001 $23.56 200 CAPRI PLSFR
009-300-002 $23.56 206 CAPRI PLSFR
009-300-003 $23.56 212 CAPRI PLSFR
009-300-004 $23.56 218 CAPRI PLSFR
009-300-005 $23.56 224 CAPRI PLSFR
009-300-006 $23.56 219 CAPRI PLSFR
009-300-007 $23.56 213 CAPRI PLSFR
009-300-008 $23.56 207 CAPRI PLSFR
009-300-009 $23.56 201 CAPRI PLSFR
009-300-010 $23.56 300 TASSO PLSFR
009-300-011 $23.56 306 TASSO PLSFR
009-300-012 $23.56 312 TASSO PLSFR
009-300-013 $23.56 318 TASSO PLSFR
009-300-014 $23.56 319 TASSO PLSFR
009-300-015 $23.56 313 TASSO PLSFR
009-300-016 $23.56 307 TASSO PLSFR
009-300-017 $23.56 301 TASSO PLSFR
009-300-018 $23.56 112 ROSELLA PLSFR
009-300-019 $23.56 118 ROSELLA PLSFR
009-300-020 $23.56 124 ROSELLA PLSFR
009-300-021 $23.56 130 ROSELLA PLSFR
009-300-022 $23.56 136 ROSELLA PLSFR
009-300-023 $23.56 139 ROSELLA PLSFR
009-300-024 $23.56 133 ROSELLA PLSFR
009-300-025 $23.56 127 ROSELLA PLSFR
009-300-026 $23.56 121 ROSELLA PLSFR
009-300-027 $23.56 115 ROSELLA PLSFR
009-300-028 $23.56 109 ROSELLA PLSFR
009-300-029 $23.56 1687 TORINO LPSFR
009-300-030 $23.56 1675 TORINO LPSFR
009-300-031 $23.56 101 CAPRI CTSFR
009-300-032 $23.56 107 CAPRI CTSFR
009-300-033 $23.56 113 CAPRI CTSFR
009-300-034 $23.56 116 CAPRI CTSFR
009-300-035 $23.56 110 CAPRI CTSFR
009-300-036 $23.56 104 CAPRI CTSFR
009-300-037 $23.56 1639 TORINO LPSFR
009-310-001 $23.56 902 PESARO PLSFR
009-310-002 $23.56 904 PESARO PLSFR
009-310-003 $23.56 906 PESARO PLSFR
009-310-004 $23.56 908 PESARO PLSFR
009-310-005 $23.56 910 PESARO PLSFR
009-310-006 $23.56 912 PESARO PLSFR
009-310-007 $23.56 914 PESARO PLSFR
009-310-008 $23.56 916 PESARO PLSFR
009-310-009 $23.56 918 PESARO PLSFR
009-310-010 $23.56 911 PESARO PLSFR
009-310-011 $23.56 909 PESARO PLSFR
22 04/28/26
226
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
AITKEN RANCH - SORRENTO
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-310-012 $23.56 907 PESARO PLSFR
009-310-013 $23.56 905 PESARO PLSFR
009-310-014 $23.56 903 PESARO PLSFR
009-310-015 $23.56 901 PESARO PLSFR
009-310-016 $23.56 746 VERONA CISFR
009-310-017 $23.56 734 VERONA CISFR
009-310-018 $23.56 722 VERONA CISFR
009-310-019 $23.56 710 VERONA CISFR
009-310-020 $23.56 698 VERONA CISFR
009-310-021 $23.56 686 VERONA CISFR
009-310-022 $23.56 674 VERONA CISFR
009-310-023 $23.56 662 VERONA CISFR
009-310-024 $23.56 650 VERONA CISFR
009-310-025 $23.56 638 VERONA CISFR
009-310-026 $23.56 626 VERONA CISFR
009-310-027 $23.56 614 VERONA CISFR
009-310-028 $23.56 602 VERONA CISFR
009-310-029 $23.56 590 VERONA CISFR
009-310-030 $23.56 578 VERONA CISFR
009-310-031 $23.56 566 VERONA CISFR
009-310-032 $23.56 554 VERONA CISFR
009-310-033 $23.56 557 VERONA CISFR
009-310-034 $23.56 569 VERONA CISFR
009-310-035 $23.56 581 VERONA CISFR
009-310-036 $23.56 641 VERONA CISFR
009-310-037 $23.56 653 VERONA CISFR
009-310-038 $23.56 665 VERONA CISFR
009-310-039 $23.56 677 VERONA CISFR
009-310-040 $23.56 689 VERONA CISFR
009-310-041 $23.56 701 VERONA CISFR
009-320-001 $23.56 1891 TORINO LPSFR
009-320-002 $23.56 1879 TORINO LPSFR
009-320-003 $23.56 1867 TORINO LPSFR
009-320-004 $23.56 1855 TORINO LPSFR
009-320-005 $23.56 1843 TORINO LPSFR
009-320-006 $23.56 1831 TORINO LPSFR
009-320-007 $23.56 1819 TORINO LPSFR
009-320-008 $23.56 1807 TORINO LPSFR
009-320-009 $23.56 1795 TORINO LPSFR
009-320-010 $23.56 1783 TORINO LPSFR
009-320-011 $23.56 1771 TORINO LPSFR
009-320-012 $23.56 1754 TORINO LPSFR
009-320-013 $23.56 1766 TORINO LPSFR
009-320-014 $23.56 1778 TORINO LPSFR
009-320-015 $23.56 1790 TORINO LPSFR
009-320-016 $23.56 1802 TORINO LPSFR
009-320-017 $23.56 1814 TORINO LPSFR
009-320-018 $23.56 1826 TORINO LPSFR
009-320-019 $23.56 1761 VENETO WYSFR
009-320-020 $23.56 1749 VENETO WYSFR
009-320-021 $23.56 1737 VENETO WYSFR
009-320-022 $23.56 1725 VENETO WYSFR
009-320-023 $23.56 1713 VENETO WYSFR
009-320-024 $23.56 1701 VENETO WYSFR
009-320-025 $23.56 1698 VENETO WYSFR
009-320-026 $23.56 1710 VENETO WYSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-320-027 $23.56 1722 VENETO WYSFR
009-320-028 $23.56 1734 VENETO WYSFR
009-320-029 $23.56 1746 VENETO WYSFR
009-320-030 $23.56 1758 VENETO WYSFR
009-320-031 $23.56 1770 VENETO WYSFR
009-320-032 $23.56 1782 VENETO WYSFR
009-320-033 $23.56 1794 VENETO WYSFR
009-320-034 $23.56 1806 VENETO WYSFR
009-320-035 $23.56 1818 VENETO WYSFR
009-320-036 $23.56 1830 VENETO WYSFR
009-320-037 $23.56 1410 PORTELLO WYSFR
009-320-038 $23.56 1426 PORTELLO WYSFR
009-320-039 $23.56 1442 PORTELLO WYSFR
009-320-040 $23.56 1458 PORTELLO WYSFR
009-320-041 $23.56 1474 PORTELLO WYSFR
009-320-042 $23.56 1490 PORTELLO WYSFR
009-320-043 $23.56 1493 PORTELLO WYSFR
009-320-044 $23.56 1477 PORTELLO WYSFR
009-320-045 $23.56 1461 PORTELLO WYSFR
009-320-046 $23.56 1445 PORTELLO WYSFR
009-320-047 $23.56 1429 PORTELLO WYSFR
009-320-048 $23.56 1413 PORTELLO WYSFR
009-330-001 $23.56 1735 TORINO LPSFR
009-330-002 $23.56 1747 TORINO LPSFR
009-330-003 $23.56 1759 TORINO LPSFR
009-330-004 $23.56 1742 TORINO LPSFR
009-330-005 $23.56 1730 TORINO LPSFR
009-330-006 $23.56 1718 TORINO LPSFR
009-330-007 $23.56 1706 TORINO LPSFR
009-330-008 $23.56 1694 TORINO LPSFR
009-330-009 $23.56 1605 VENETO WYSFR
009-330-010 $23.56 1617 VENETO WYSFR
009-330-011 $23.56 1629 VENETO WYSFR
009-330-012 $23.56 1641 VENETO WYSFR
009-330-013 $23.56 1653 VENETO WYSFR
009-330-014 $23.56 1665 VENETO WYSFR
009-330-015 $23.56 1677 VENETO WYSFR
009-330-016 $23.56 1689 VENETO WYSFR
009-330-017 $23.56 1686 VENETO WYSFR
009-330-018 $23.56 1674 VENETO WYSFR
009-330-019 $23.56 1662 VENETO WYSFR
009-330-020 $23.56 1650 VENETO WYSFR
009-340-001 $23.56 1699 TORINO LPSFR
009-340-002 $23.56 1711 TORINO LPSFR
009-340-003 $23.56 1723 TORINO LPSFR
009-340-004 $23.56 1682 TORINO LPSFR
009-340-005 $23.56 1670 TORINO LPSFR
009-340-006 $23.56 1658 TORINO LPSFR
009-340-007 $23.56 1646 TORINO LPSFR
009-340-008 $23.56 1545 VENETO WYSFR
009-340-009 $23.56 1557 VENETO WYSFR
009-340-010 $23.56 1569 VENETO WYSFR
009-340-011 $23.56 1581 VENETO WYSFR
009-340-012 $23.56 1593 VENETO WYSFR
009-340-013 $23.56 1566 VENETO WYSFR
009-340-014 $23.56 1554 VENETO WYSFR
23 04/28/26
227
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
AITKEN RANCH - SORRENTO
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
009-340-015 $23.56 1542 VENETO WYSFR
009-340-016 $23.56 1530 VENETO WYSFR
009-340-017 $23.56 502 VENETO PLSFR
009-340-018 $23.56 504 VENETO PLSFR
009-340-019 $23.56 506 VENETO PLSFR
009-340-020 $23.56 505 VENETO PLSFR
009-340-021 $23.56 503 VENETO PLSFR
009-340-022 $23.56 501 VENETO PLSFR
009-340-023 $23.56 367 PINO WYSFR
009-340-024 $23.56 355 PINO WYSFR
009-350-001 $23.56 1810 SALERNO PLSFR
009-350-002 $23.56 1814 SALERNO PLSFR
009-350-003 $23.56 1818 SALERNO PLSFR
009-350-004 $23.56 1830 SALERNO PLSFR
009-350-005 $23.56 1834 SALERNO PLSFR
009-350-006 $23.56 1838 SALERNO PLSFR
009-350-007 $23.56 1842 SALERNO PLSFR
009-350-008 $23.56 1846 SALERNO PLSFR
009-350-009 $23.56 1850 SALERNO PLSFR
009-350-010 $23.56 1854 SALERNO PLSFR
009-350-011 $23.56 1858 SALERNO PLSFR
009-350-012 $23.56 1862 SALERNO PLSFR
009-350-013 $23.56 1866 SALERNO PLSFR
009-350-014 $23.56 1870 SALERNO PLSFR
009-350-015 $23.56 1874 SALERNO PLSFR
009-350-016 $23.56 1878 SALERNO PLSFR
009-350-017 $23.56 1882 SALERNO PLSFR
009-350-018 $23.56 1886 SALERNO PLSFR
009-350-019 $23.56 1890 SALERNO PLSFR
009-350-020 $23.56 1894 SALERNO PLSFR
009-350-021 $23.56 1891 SALERNO PLSFR
009-350-022 $23.56 1887 SALERNO PLSFR
009-350-023 $23.56 1883 SALERNO PLSFR
009-350-024 $23.56 1879 SALERNO PLSFR
009-350-025 $23.56 1875 SALERNO PLSFR
009-350-026 $23.56 1871 SALERNO PLSFR
009-350-027 $23.56 1867 SALERNO PLSFR
009-350-028 $23.56 1863 SALERNO PLSFR
009-350-029 $23.56 1859 SALERNO PLSFR
009-350-030 $23.56 1855 SALERNO PLSFR
009-350-031 $23.56 1851 SALERNO PLSFR
009-350-032 $23.56 1847 SALERNO PLSFR
009-350-033 $23.56 1843 SALERNO PLSFR
009-350-034 $23.56 1839 SALERNO PLSFR
009-350-035 $23.56 1835 SALERNO PLSFR
009-350-036 $23.56 1831 SALERNO PLSFR
009-350-037 $23.56 1827 SALERNO PLSFR
009-350-038 $23.56 1823 SALERNO PLSFR
009-350-039 $23.56 1819 SALERNO PLSFR
497Total Parcels:
$11,709.32
Subtotal
Zone Assessment:
24 04/28/26
228
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 03
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
CRESLEIGH GROVE
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
025-070-001 $23.58 786 HAVENWOOD DRVSFR
025-070-002 $23.58 790 HAVENWOOD DRVSFR
025-070-003 $23.58 794 HAVENWOOD DRSFR
025-070-004 $23.58 798 HAVENWOOD DRSFR
025-070-005 $23.58 802 HAVENWOOD DRSFR
025-070-006 $23.58 806 HAVENWOOD DRSFR
025-070-007 $23.58 810 HAVENWOOD DRSFR
025-070-008 $23.58 814 HAVENWOOD DRSFR
025-070-009 $23.58 845 CROSS CREEK LNSFR
025-070-010 $23.58 841 CROSS CREEK LNSFR
025-070-011 $23.58 837 CROSS CREEK LNSFR
025-070-012 $23.58 833 CROSS CREEK LNSFR
025-070-013 $23.58 829 CROSS CREEK LNVSFR
025-070-014 $23.58 825 CROSS CREEK LNVSFR
025-070-015 $23.58 821 CROSS CREEK LNVSFR
025-070-016 $23.58 809 CROSS CREEK LNVSFR
025-070-017 $23.58 805 CROSS CREEK LNSFR
025-070-018 $23.58 801 CROSS CREEK LNSFR
025-070-019 $23.58 797 CROSS CREEK LNSFR
025-070-020 $23.58 793 CROSS CREEK LNSFR
025-070-021 $23.58 789 CROSS CREEK LNSFR
025-070-022 $23.58 785 CROSS CREEK LNSFR
025-070-023 $23.58 206 VELVET BLOOM CTVSFR
025-070-024 $23.58 204 VELVET BLOOM CTVSFR
025-070-025 $23.58 787 HAVENWOOD DRVSFR
025-070-026 $23.58 791 HAVENWOOD DRVSFR
025-070-027 $23.58 795 HAVENWOOD DRSFR
025-070-028 $23.58 799 HAVENWOOD DRSFR
025-070-029 $23.58 303 SCARLET OAK CTSFR
025-070-030 $23.58 305 SCARLET OAK CTSFR
025-070-033 $23.58 300 SCARLET OAK CTSFR
025-070-039 $23.58 808 CROSS CREEK LNSFR
025-070-040 $23.58 804 CROSS CREEK LNSFR
025-070-041 $23.58 800 CROSS CREEK LNSFR
025-070-042 $23.58 796 CROSS CREEK LNSFR
025-070-043 $23.58 792 CROSS CREEK LNSFR
025-070-044 $23.58 788 CROSS CREEK LNSFR
025-070-045 $23.58 784 CROSS CREEK LNVSFR
025-070-048 $23.58 304 SCARLET OAK CTSFR
025-070-049 $23.58 302 SCARLET OAK CTSFR
025-070-050 $23.58 816 CROSS CREEK LNVSFR
025-070-051 $23.58 812 CROSS CREEK LNSFR
025-070-052 $23.58 832 CROSS CREEK LNSFR
025-070-053 $23.58 828 CROSS CREEK LNSFR
025-070-054 $23.58 824 CROSS CREEK LNSFR
025-080-001 $23.58 750 HAVENWOOD DRSFR
025-080-002 $23.58 754 HAVENWOOD DRSFR
025-080-003 $23.58 758 HAVENWOOD DRSFR
025-080-004 $23.58 762 HAVENWOOD DRVSFR
025-080-005 $23.58 770 HAVENWOOD DRVSFR
025-080-006 $23.58 774 HAVENWOOD DRVSFR
025-080-007 $23.58 778 HAVENWOOD DRVSFR
025-080-008 $23.58 782 HAVENWOOD DRVSFR
025-080-009 $23.58 100 BARLEY CTVSFR
025-080-010 $23.58 102 BARLEY CTVSFR
025-080-011 $23.58 105 BARLEY CTVSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
025-080-012 $23.58 103 BARLEY CTVSFR
025-080-013 $23.58 101 BARLEY CTVSFR
025-080-018 $23.58 521 HOLLYWOOD WYVSFR
025-080-019 $23.58 517 HOLLYWOOD WYVSFR
025-080-020 $23.58 513 HOLLYWOOD WYVSFR
025-080-021 $23.58 509 HOLLYWOOD WYVSFR
025-080-022 $23.58 505 HOLLYWOOD WYVSFR
025-080-023 $23.58 501 HOLLYWOOD WYVSFR
025-080-024 $23.58 755 HAVENWOOD DRVSFR
025-080-025 $23.58 759 HAVENWOOD DRVSFR
025-080-026 $23.58 763 HAVENWOOD DRVSFR
025-080-027 $23.58 767 HAVENWOOD DRVSFR
025-080-028 $23.58 771 HAVENWOOD DRVSFR
025-080-029 $23.58 201 VELVET BLOOM CTVSFR
025-080-030 $23.58 203 VELVET BLOOM CTVSFR
025-080-031 $23.58 205 VELVET BLOOM CTVSFR
025-080-032 $23.58 780 CROSS CREEK LNVSFR
025-080-033 $23.58 776 CROSS CREEK LNVSFR
025-080-034 $23.58 772 CROSS CREEK LNVSFR
025-080-035 $23.58 768 CROSS CREEK LNVSFR
025-080-036 $23.58 764 CROSS CREEK LNVSFR
025-080-037 $23.58 760 CROSS CREEK LNVSFR
025-080-038 $23.58 756 CROSS CREEK LNVSFR
025-080-040 $23.58 757 CROSS CREEK LNVSFR
025-080-041 $23.58 522 HOLLYWOOD WYVSFR
025-080-042 $23.58 526 HOLLYWOOD WYVSFR
025-080-043 $23.58 761 CROSS CREEK LNVSFR
83Total Parcels:
$1,957.14
Subtotal
Zone Assessment:
25 04/28/26
229
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 05
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN HIGHLANDS
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
025-040-001 $139.14 300 PALO VERDE WYSFR
025-040-002 $139.14 308 PALO VERDE WYSFR
025-040-003 $139.14 316 PALO VERDE WYSFR
025-040-004 $139.14 324 PALO VERDE WYSFR
025-040-005 $139.14 332 PALO VERDE WYSFR
025-040-006 $139.14 340 PALO VERDE WYSFR
025-040-007 $139.14 348 PALO VERDE WYSFR
025-040-008 $139.14 356 PALO VERDE WYSFR
025-040-009 $139.14 364 PALO VERDE WYSFR
025-040-010 $139.14 372 PALO VERDE WYSFR
025-040-011 $139.14 380 PALO VERDE WYSFR
025-040-012 $139.14 388 PALO VERDE WYSFR
025-040-013 $139.14 404 PALO VERDE WYSFR
025-040-014 $139.14 412 PALO VERDE WYSFR
025-040-015 $139.14 420 PALO VERDE WYSFR
025-040-016 $139.14 421 PALO VERDE WYSFR
025-040-017 $139.14 413 PALO VERDE WYSFR
025-040-018 $139.14 405 PALO VERDE WYSFR
025-040-019 $139.14 397 PALO VERDE WYSFR
025-040-020 $139.14 389 PALO VERDE WYSFR
025-040-021 $139.14 381 PALO VERDE WYSFR
025-040-022 $139.14 373 PALO VERDE WYSFR
025-040-023 $139.14 365 PALO VERDE WYSFR
025-040-024 $139.14 357 PALO VERDE WYSFR
025-040-025 $139.14 1299 CIMMERON WYSFR
025-040-026 $139.14 1297 CIMMERON WYSFR
025-040-027 $139.14 1296 CIMMERON WYSFR
025-040-028 $139.14 1298 CIMMERON WYSFR
025-040-029 $139.14 317 PALO VERDE WYSFR
025-040-030 $139.14 309 PALO VERDE WYSFR
025-040-031 $139.14 301 PALO VERDE WYSFR
025-050-001 $139.14 428 PALO VERDE WYSFR
025-050-002 $139.14 436 PALO VERDE WYSFR
025-050-003 $139.14 452 PALO VERDE WYSFR
025-050-004 $139.14 460 PALO VERDE WYSFR
025-050-005 $139.14 468 PALO VERDE WYSFR
025-050-006 $139.14 476 PALO VERDE WYSFR
025-050-007 $139.14 484 PALO VERDE WYSFR
025-050-008 $139.14 492 PALO VERDE WYSFR
025-050-009 $139.14 500 PALO VERDE WYSFR
025-050-010 $139.14 516 PALO VERDE WYSFR
025-050-011 $139.14 524 PALO VERDE WYSFR
025-050-012 $139.14 532 PALO VERDE WYSFR
025-050-013 $139.14 600 BLUE ASH CTSFR
025-050-014 $139.14 610 BLUE ASH CTSFR
025-050-015 $139.14 620 BLUE ASH CTSFR
025-050-016 $139.14 730 WEEPING WILLOW WYSFR
025-050-017 $139.14 738 WEEPING WILLOW WYSFR
025-050-018 $139.14 746 WEEPING WILLOW WYSFR
025-050-019 $139.14 743 WEEPING WILLOW WYSFR
025-050-020 $139.14 735 WEEPING WILLOW WYSFR
025-050-021 $139.14 727 WEEPING WILLOW WYSFR
025-050-022 $139.14 690 COSTA LNSFR
025-050-023 $139.14 698 COSTA LNSFR
025-050-024 $139.14 706 COSTA LNSFR
025-050-025 $139.14 625 BLUE ASH CTSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
025-050-026 $139.14 615 BLUE ASH CTSFR
025-050-027 $139.14 605 BLUE ASH CTSFR
025-050-028 $139.14 1279 TAMARISK DRSFR
025-050-029 $139.14 1265 TAMARISK DRSFR
025-050-030 $139.14 1261 TAMARISK DRSFR
025-050-031 $139.14 1257 TAMARISK DRSFR
025-050-032 $139.14 1260 TAMARISK DRSFR
025-050-033 $139.14 1264 TAMARISK DRSFR
025-050-034 $139.14 1268 TAMARISK DRSFR
025-050-035 $139.14 1272 TAMARISK DRSFR
025-050-036 $139.14 1276 TAMARISK DRSFR
025-050-037 $139.14 1280 TAMARISK DRSFR
025-050-038 $139.14 1284 TAMARISK DRSFR
025-050-039 $139.14 1287 BANYAN WYSFR
025-050-040 $139.14 1283 BANYAN WYSFR
025-050-041 $139.14 1279 BANYAN WYSFR
025-050-042 $139.14 1275 BANYAN WYSFR
025-050-043 $139.14 1267 BANYAN WYSFR
025-050-044 $139.14 1263 BANYAN WYSFR
025-050-045 $139.14 1259 BANYAN WYSFR
025-050-046 $139.14 1262 BANYAN WYSFR
025-050-047 $139.14 1266 BANYAN WYSFR
025-050-048 $139.14 1270 BANYAN WYSFR
025-050-049 $139.14 1265 WHITE PINE LNSFR
025-050-050 $139.14 1261 WHITE PINE LNSFR
025-050-051 $139.14 1257 WHITE PINE LNSFR
025-050-052 $139.14 1258 WHITE PINE LNSFR
025-050-053 $139.14 1262 WHITE PINE LNSFR
025-050-054 $139.14 1266 WHITE PINE LNSFR
025-050-055 $139.14 717 HAVENWOOD DRSFR
025-050-056 $139.14 713 HAVENWOOD DRSFR
025-050-057 $139.14 709 HAVENWOOD DRSFR
025-050-058 $139.14 706 HAVENWOOD DRSFR
025-050-059 $139.14 710 HAVENWOOD DRSFR
025-050-060 $139.14 714 HAVENWOOD DRSFR
025-050-061 $139.14 722 HAVENWOOD DRSFR
025-050-062 $139.14 726 HAVENWOOD DRSFR
025-050-063 $139.14 730 HAVENWOOD DRSFR
025-050-064 $139.14 734 HAVENWOOD DRSFR
025-060-001 $139.14 754 WEEPING WILLOW WYSFR
025-060-002 $139.14 762 WEEPING WILLOW WYSFR
025-060-003 $139.14 770 WEEPING WILLOW WYSFR
025-060-004 $139.14 778 WEEPING WILLOW WYSFR
025-060-005 $139.14 786 WEEPING WILLOW WYSFR
025-060-006 $139.14 794 WEEPING WILLOW WYSFR
025-060-007 $139.14 802 WEEPING WILLOW WYSFR
025-060-008 $139.14 810 WEEPING WILLOW WYSFR
025-060-009 $139.14 818 WEEPING WILLOW WYSFR
025-060-010 $139.14 826 HEARTWOOD STSFR
025-060-011 $139.14 834 HEARTWOOD STSFR
025-060-012 $139.14 842 HEARTWOOD STSFR
025-060-013 $139.14 850 HEARTWOOD STSFR
025-060-014 $139.14 858 HEARTWOOD STSFR
025-060-015 $139.14 866 HEARTWOOD STSFR
025-060-016 $139.14 874 HEARTWOOD STSFR
025-060-017 $139.14 882 HEARTWOOD STSFR
26 04/28/26
230
CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 05
PRELIMINARY ASSESSMENT ROLL
FISCAL YEAR 2026-27
LINCOLN HIGHLANDS
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
025-060-018 $139.14 890 HEARTWOOD STSFR
025-060-019 $139.14 839 HEARTWOOD STSFR
025-060-020 $139.14 831 HEARTWOOD STSFR
025-060-021 $139.14 823 HEARTWOOD STSFR
025-060-022 $139.14 783 WEEPING WILLOW WYSFR
025-060-023 $139.14 775 WEEPING WILLOW WYSFR
025-060-024 $139.14 767 WEEPING WILLOW WYSFR
025-060-025 $139.14 759 WEEPING WILLOW WYSFR
025-060-026 $139.14 751 WEEPING WILLOW WYSFR
025-060-027 $139.14 1253 TAMARISK DRSFR
025-060-028 $139.14 1249 TAMARISK DRSFR
025-060-029 $139.14 1245 TAMARISK DRSFR
025-060-030 $139.14 1241 TAMARISK DRSFR
025-060-031 $139.14 1237 TAMARISK DRSFR
025-060-032 $139.14 1240 TAMARISK DRSFR
025-060-033 $139.14 1244 TAMARISK DRSFR
025-060-034 $139.14 1248 TAMARISK DRSFR
025-060-035 $139.14 1252 TAMARISK DRSFR
025-060-036 $139.14 1256 TAMARISK DRSFR
025-060-037 $139.14 1255 BANYAN WYSFR
025-060-038 $139.14 1251 BANYAN WYSFR
025-060-039 $139.14 1247 BANYAN WYSFR
025-060-040 $139.14 1243 BANYAN WYSFR
025-060-041 $139.14 1239 BANYAN WYSFR
025-060-042 $139.14 871 HEARTWOOD STSFR
025-060-043 $139.14 863 HEARTWOOD STSFR
025-060-044 $139.14 855 HEARTWOOD STSFR
025-060-045 $139.14 906 HEARTWOOD STSFR
025-060-046 $139.14 914 HEARTWOOD STSFR
025-060-047 $139.14 922 HEARTWOOD STSFR
025-060-048 $139.14 930 HEARTWOOD STSFR
025-060-049 $139.14 938 HEARTWOOD STSFR
025-060-050 $139.14 946 HEARTWOOD STSFR
025-060-051 $139.14 954 HEARTWOOD STSFR
025-060-052 $139.14 903 HEARTWOOD STSFR
025-060-053 $139.14 895 HEARTWOOD STSFR
025-060-054 $139.14 887 HEARTWOOD STSFR
025-060-055 $139.14 1242 BANYAN WYSFR
025-060-056 $139.14 1246 BANYAN WYSFR
025-060-057 $139.14 1250 BANYAN WYSFR
025-060-058 $139.14 1254 BANYAN WYSFR
025-060-059 $139.14 1258 BANYAN WYSFR
025-060-060 $139.14 1253 WHITE PINE LNSFR
025-060-061 $139.14 1249 WHITE PINE LNSFR
025-060-062 $139.14 1245 WHITE PINE LNSFR
025-060-063 $139.14 1241 WHITE PINE LNSFR
025-060-064 $139.14 1237 WHITE PINE LNSFR
025-060-065 $139.14 1230 WHITE PINE LNSFR
025-060-066 $139.14 1234 WHITE PINE LNSFR
025-060-067 $139.14 1238 WHITE PINE LNSFR
025-060-068 $139.14 1242 WHITE PINE LNSFR
025-060-069 $139.14 1246 WHITE PINE LNSFR
025-060-070 $139.14 1250 WHITE PINE LNSFR
025-060-071 $139.14 1254 WHITE PINE LNSFR
025-060-072 $139.14 705 HAVENWOOD DRSFR
025-060-073 $139.14 701 HAVENWOOD DRSFR
Assessor's
Parcel
Number
Use
Class
Assessment
AmountProperty Address
025-060-074 $139.14 697 HAVENWOOD DRSFR
025-060-075 $139.14 693 HAVENWOOD DRSFR
025-060-076 $139.14 689 HAVENWOOD DRSFR
025-060-077 $139.14 685 HAVENWOOD DRSFR
025-060-078 $139.14 681 HAVENWOOD DRSFR
025-060-079 $139.14 678 HAVENWOOD DRSFR
025-060-080 $139.14 682 HAVENWOOD DRSFR
025-060-081 $139.14 686 HAVENWOOD DRSFR
025-060-082 $139.14 690 HAVENWOOD DRSFR
025-060-083 $139.14 694 HAVENWOOD DRSFR
025-060-084 $139.14 698 HAVENWOOD DRSFR
025-060-085 $139.14 702 HAVENWOOD DRSFR
180Total Parcels:
$25,045.20
Subtotal
Zone Assessment:
$95,429.68
Total
Assessment:
27 04/28/26
231
SUBJECT:
Adopt a Resolution Initiating Proceedings and Ordering the Preparation of the Fiscal Year 2026/27 Engineer's Report for Landscaping and Lighting District No. 1 and (2) Approving the Preliminary Engineer's Report, Declaring the Intention to Order Improvements, Levy and Collect Assessments, and Setting the Public Hearing for June 9, 2026. (Matthew Medill)
SUBMITTED BY:
Matthew Medill
DEPARTMENT:
Public Works
DATE:
May 12, 2026
Item Number 12.L
STAFF RECOMMENDATION:
Staff recommends City Council adopt two resolutions for the Landscaping and Lighting District No. 1 Annual Update: 1) a resolution initiating proceedings and ordering the preparation of the Fiscal Year 2026/27 Engineer’s Report for Landscaping and Lighting District No. 1; and subject to approval of the first resolution, staff is recommending adoption of a second resolution 2) a resolution approving the Preliminary Engineer’s Report, declaring the intention to order improvements, levy and collect assessments, and setting the Public Hearing for June 9, 2026.
The Fiscal Year 2026/27 collection of assessments is estimated to be $3,916,760, which provides funds that are necessary for maintenance activities and reserve collection associated with Landscaping and Lighting District No. 1.
BACKGROUND/INTRODUCTION:
In 1982, City Council adopted Resolution No. 82-71 ordering the formation of Landscaping and Lighting District No. 1 (the “District”). The original District established the Original Zone of Benefit with one multi-family residential parcel as its boundaries. As new development in the City occurred, more territory was annexed into the Original Zone in subsequent years.
Beginning with Fiscal Year 2004/05, thirty-two (32) other Zones of Benefit have been created within the District to ensure the operation, maintenance, and servicing of certain improvements are specifically paid for by those property owners who directly benefit from those improvements.
On November 10, 2020, City Council adopted Resolution No. 2020-209 ordering the detachment of territory known as the Cresleigh Grove development (Benefit Zone 23) from the District. The services previously provided by the District for Benefit Zone 23 are now provided by Community Facilities District No. 2018-1 (City Maintenance Services).
STAFF REPORT
232
Any territory annexed into Community Facilities District No. 2018-1, and previously part of the District, will not be assessed under the District because the ongoing construction, operation, maintenance, and servicing of specific improvements associated with said annexed territory will be funded through Community Facilities District No. 2018-1.
For Fiscal Year 2026/27, it is estimated the District will have approximately 10,050 assessable parcels, which will generate $3,916,760 in revenue. Attachment A is a map showing the Benefit Zone Diagram. The assessments collected through the District provide funding for maintenance and operations of City of Lincoln parks, open space, landscape frontage, landscape medians, streetlighting, traffic signals and associated appurtenant facilities.
The Landscaping and Lighting Act of 1972 (1972 Act) requires that an annual review and updated Engineer’s Report be prepared to set assessment rates each fiscal year. The assessment rates may change from fiscal year to fiscal year, depending upon maintenance to be performed, but cannot exceed the maximum amount set when the district was originally formed or additional territory was annexed in, plus an annual adjustment for inflation. City Council is required to annually initiate assessment proceedings and order the preparation of an annual Engineer's Report each year by adopting the first resolution (Resolution of Initiation) as the first step in the process.
Staff has reviewed the Preliminary Engineer’s Report (Attachment B) and is satisfied with the Report, including the budget items and diagram, and that the levy amounts have been spread in accordance with the special benefit received from operation, maintenance and servicing of the public improvements associated with the District. Therefore, staff recommends Council approve the Preliminary Engineer’s Report, and adopt the second resolution (Resolution of Intention) which would set June 9, 2026 as the date of the Public Hearing.
Upon conclusion of the Public Hearing on June 9th, City Council may adopt a resolution confirming the diagram and assessments, either as originally proposed or as modified. The adoption of this resolution shall be the final Council action in the annual process and authorize the levy of assessments for Fiscal Year 2026/27. The approved Fiscal Year 2026/27 assessments in the Final Engineer’s Report will be placed on the Fiscal Year 2026/27 property tax roll and shall be collected at the same time and in the same manner as ordinary ad valorem property taxes.
FINDINGS/ANALYSIS:
Each Zone of Benefit is responsible for the maintenance costs associated with the local landscaping, park, and streetlighting improvements they benefit from. In addition, each Zone of Benefit is allocated their proportionate share of the maintenance costs associated with improvements that are of “Citywide” benefit, which include Arterial Roadway Landscaping & Streetlighting, Community Parks, and Regional Parks.
The City is responsible for the portion of maintenance costs determined to benefit the public at large and the portion of maintenance costs determined to benefit parcels in the City and not in the District. For Fiscal Year 2026/27, the maintenance costs associated with benefit attributed to the public at large and benefit attributed to parcels in the City that are not in the District is estimated to be $828,600. Also, there are Zones of Benefit that cannot generate sufficient assessment revenue to cover their share of annual maintenance costs (the Deficit Zones). 233
The Deficit Zones for Fiscal Year 2026/27 consist of the Original Zone and Zones 1, 4, 6, 9, 13, 15, 19, 26, 29 and 30 with an estimated total annual deficit of $1,406,000. Therefore, a total of approximately $2,234,600 will need to be covered from funds other than the District assessment revenue that is expected to be generated for Fiscal Year 2026/27. As outlined in the fiscal impact section below, the City intends on utilizing a combination of funding sources to cover this shortfall, including Community Facilities District No. 2018-1 revenue to fund a portion of operation and maintenance expenditures associated with the City’s “Citywide” improvements (e.g., Regional Parks, Arterial Roadway Landscaping, and Arterial Roadway Streetlighting), available Deficit Zone fund balances, and the City’s General Fund.
Increasing District assessments to alleviate the City’s growing annual contribution to cover the annual deficit for the Deficit Zones requires property owner majority protest proceedings in accordance with Proposition 218. In December of 2019, the City’s consultant, Strategic Research Institute, conducted a phone survey of property owners within the City to determine if property owners were amenable to an assessment increase at that time. The results of the survey indicated that majority support from property owners to increase assessments was unlikely. Therefore, City staff recommended not undertaking such an effort and committed to revisiting this issue in the future at a time deemed appropriate. City staff are continuing to evaluate viable options to improve the financial sustainability of the Landscaping and Lighting District No. 1 and plan to explore options with the City Council in the near future.
Staff recommends Council adopt a resolution of initiation ordering the Engineer to prepare and to file a Preliminary Engineer’s Report with the City Clerk.
Staff also recommends Council approve the Preliminary Engineer’s Report as filed, or it may modify the Preliminary Engineer’s Report and approve it as modified.
After approval of the Preliminary Engineer’s Report, staff recommends the City Council adopt a resolution of intention as follows:
a
.
Declares the intention of City Council to authorize the levy and collection of assessments;
b
.
Generally describes the improvements to be constructed, operated, and maintained by the assessments;
c
.
Refers to the proposed assessment district by its distinctive designation and indicates the general location of the improvements;
d
.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment District and any Zones therein, and the proposed assessments upon assessable lots and parcels of land within the District; and
e
.
Gives notice of, and sets June 9, 2026 at 6:00 pm, or soon thereafter as the Public Hearing on the levy of the proposed assessment.
The next action item will be to prepare the Fiscal Year 2026/27 Final Engineer’s Report and submit the Report to City Council for approval at the Public Hearing on June 9, 2026, pursuant to the 1972 Act.
ENVIRONMENTAL REVIEW:
234
This project is exempt from the California Environmental Quality Act (Pub. Resources Code, 21000 et seq., “CEQA”) pursuant to CEQA Guidelines section 15301(c), existing highways and streets, sidewalks, gutters, bicycle and pedestrian trails, and similar facilities and section 15301(h), maintenance of existing landscaping, native growth, and water supply reservoirs.
Since this project will continue to maintain existing facilities, no further environmental analysis is required.
FISCAL IMPACT:
Without the collection of District assessments, maintenance activities would either cease or be further reduced. The Landscaping and Lighting District No. 1 maintenance activities and reserves are proposed to be funded as follows for Fiscal Year 2026/27:
Projected Fiscal Year 2026/27 District assessments $3,916,760
Deficit Zone Fund Balances to cover $181,480 Fiscal Year 2026/27 Deficits
CFD No. 2018-1 revenue to fund a portion of maintenance $1,200,000 of “Citywide” improvements (e.g., Arterials, Regional Parks)
City contribution to cover benefit attributed to non-District parcels, $853,140 benefit to the public at large, and Fiscal Year 2026/27 Deficit Zones
The Fiscal Year 2026/27 maximum assessment rates have been increased 2.48% over the Fiscal Year 2025/26 maximum assessment rates for all Zones except the Original Zone, which does not include provisions for assessment rate increases. This increase is based upon the prior year’s Consumer Price Index increase (February 2025 to February 2026) for all Urban Consumers in the San Francisco Bay area. The City is proposing to assess all Zones at their respective maximum assessment rates except Zones 11, 12, 16, 21, 22, 27, 28, and 32 because for Fiscal Year 2026/27, lower revenues in these Zones are sufficient to cover their respective expenditure and reserve requirements.
ATTACHMENTS:
ATTACHMENT A Resolutions.docx
ATTACHMENT B LLAD Benefit Zone Diagram.pdf
235
ATTACHMENT C Lincoln 26-27 LLAD Preliminary Engineer's Report.pdf 236
Resolution No. 2026-XXX
RESOLUTION NO. 2026 - __________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN, COUNTY
OF PLACER, STATE OF CALIFORNIA, INITIATING PROCEEDINGS FOR THE
LEVY AND COLLECTION OF ASSESSMENTS AND ORDERING THE CITY ENGINEER TO PREPARE THE ANNUAL ENGINEER’S REPORT FOR THE LANDSCAPING AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2026/27
WHEREAS, the City Council has by previous Resolutions formed, annexed territory to, and levied annual assessments for the Landscaping and Lighting District No. 1 (hereafter referred to as the “District”), pursuant to the provisions of the Landscape and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (hereafter referred to as the “Act”);
WHEREAS, the City Council proposes to levy and collect assessments for F iscal Year 2025/26 from properties located within the District to pay the construction, maintenance, and servicing of all public improvements and facilities authorized under the Act;
WHEREAS, City Council has previously adopted Resolution No. 2020-209 which determined that it was necessary to detach certain territory known as the Cresleigh Grove development (Benefit Zone 23) from the District because the services provided by the District to Benefit Zone 23 will now be provided by the City’s Community Facilities District No. 2018-1 (City Maintenance Services);
WHEREAS, any territory annexed into Community Facilities District No. 2018-1, and previously part of the District, will not be assessed under the District because the ongoing construction, operation, maintenance, and servicing of specific improvements associated with said annexed territory will be funded through Community Facilities District No. 2018-1;
WHEREAS, the City Council has retained a qualified engineering firm , Francisco and Associates, for the purpose of assisting the City with the annual administration of the District, and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act; and
WHEREAS, the project does not have a significant effect on the environment and is categorically exempt from the requirement for the preparation of environmental documents per CEQA Guidelines sections 15301(c) and 15301(h).
NOW THEREFORE BE IT RESOLVED:
Section 1 District Improvements: The improvements include all authorized public improvements pursuant to Section 22525 of the Act, which include but are not limited to the construction, operation, maintenance and servicing of landscaped areas, trees, sidewalks, open space, and park and recreational facilities within the District and the operation, maintenance and servicing of the streetlighting and traffic signal systems within the District.
Section 2 Annual Levy Report: The City Council hereby orders the preparation and filing, with the City Clerk, an Engineer’s Report concerning the collection of assessments for the 237
Resolution No. 2026-XXX
District for the fiscal year commencing July 1, 20 26 and ending June 30, 20 27 in accordance with Section 22622 of the Act.
PASSED AND ADOPTED this 12th day of May, 2026 by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
Richard Pearl, Mayor
ATTEST:
Hope Ithurburn, City Clerk
238
Resolution No. 2026-XXX
RESOLUTION NO. 2026 - _______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN, COUNTY
OF PLACER, STATE OF CALIFORNIA, DECLARING THE INTENTION TO ORDER IMPROVEMENTS FOR LANDSCAPE AND LIGHTING DISTRICT NUMBER 1, LEVY AND COLLECT ASSESSMENTS, APPROVING PRELIMINARY ENGINEER’S REPORT AND SETTING A PUBLIC HEARING FOR JUNE 9, 2026 OR AT SUCH
TIME THEREAFTER THAT THE MATTER CAN BE HEARD FOR THE PUBLIC
HEARING IN ACCORDANCE WITH THE PROVISIONS OF THE STREETS & HIGHWAYS CODE “LANDSCAPING AND LIGHTING ACT OF 1972” AND CALIFORNIA PROPOSITION NO. 218.
WHEREAS, the City Council has by previous Resolutions formed, annexed territory to, and levied annual assessments for the Landscaping and Lighting District No. 1 (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (hereafter referred to as the “Act”) and California Proposition 218;
WHEREAS, the District does not have a significant effect on the environment and is categorically exempt from the requirement for the preparation of environmental documents per CEQA Guidelines sections 15301(c) and 15301(h);
WHEREAS, Section 22622 of the Streets and Highways C ode requires the City Council by approval of Resolution of Initiation to describe any proposed new improvements or any substantial changes to existing improvements to be included for the determination of annual assessments levied for any assessment district created under the Landscaping and Lighting Act of 1972; and order the preparation of an Engineer’s Report to determine the annual levy of assessments for any such assessment district;
WHEREAS, City Council has previously adopted Resolution No. 2020-209 which determined that it was necessary to detach certain territory known as the Cresleigh Grove development (Benefit Zone 23) from the District because the services provided by the District to Benefit Zone 23 will now be provided by the City’s Community Facilities District No. 2018-1 (City Maintenance Services);
WHEREAS, any territory annexed into Community Facilities District No. 2018-1, and previously part of the District, will not be assessed under the District because the ongoing construction, operation, maintenance, and servicing of specific improvements associated with said annexed territory will be funded through Community Facilities District No. 2018-1;
WHEREAS, there has now been presented to this City Council the Preliminary Engineer’s Report for Fiscal Year 2026/27 as required by Section 22623 of the Act; and
WHEREAS, this City Council has carefully examined and reviewed the Preliminary Engineer’s Report as presented and is preliminarily satisfied with the Report, each and all of the budgets items and documents as set forth therein, and is satisfied that the levy amounts, on a preliminary basis, have been spread in accordance with the special benefit received from construction, operation, maintenance and servicing of public improvements to be performed, as set forth in said Report.
239
Resolution No. 2026-XXX
NOW THEREFORE BE IT RESOLVED:
Section 1 Intention: The City Council hereby declares that it is its intention to seek the annual levy and collection of assessments of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay the annual costs associated with the public improvements. The City Council finds that the public’s best interest requires such levy and collection.
Section 2 District Boundaries : The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District, and subsequent and proposed annexations and de -annexations of territory , within the boundaries of the City of Lincoln, within the County of Placer, State of California.
Section 3 District Improvements : The public improvements include the construction, operation, maintenance and servicing of landscaped parkways, medians, slopes, open space areas, parks and park facilities, trees, sidewalks and trails benefitting property in the District and the construction, operation, maintenance and servicing of the streetlighting and traffic signal systems benefitting properties in the District.
Section 4 Landscaping and Lighting District name and Location : Landscaping and Lighting Assessment District No. 1 is generally located as set forth in the Benefit Zone Diagram, as attached hereto.
Section 5 Assessment: The maximum assessments will increase from the previous year based on the annual Consumer Price Index adjustment for Fiscal Year 2026/27.
Section 6 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22624 of the Act.
Section 7 Notice: The City shall give notice of the time and place of the Public Hearing to all property owners within the District by causing the publishing of this Resolution once in the local newspaper not less than ten (10) days before the date of the Public Hearing, and by posting a copy of this resolution on t he official bulletin board customarily used by the City Council for the posting of notices. Any interested person may file a written protest with the City Clerk prior to the conclusion of the Public Hearing, or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection and a protest by a property owner shall contain a description sufficient to identify the property owned by such property owner. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard.
Section 8 Notice of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesday, June 9, 2026 at 6:00 p.m. or as soon thereafter as feasible at Lincoln City Hall 3rd Floor Conference Room, 600 6th Street, Lincoln, California.
Section 9 The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law.
240
Resolution No. 2026-XXX
PASSED AND ADOPTED this 12th day of May, 2026 by the following vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
ABSTAIN: COUNCILMEMBERS:
Richard Pearl, Mayor
_________________________
Hope Ithurburn, City Clerk
241
City of Lincoln
Landscaping & Lighting District No.1
Benefit Zone Diagram
¯
4,900 0 4,900 9,800 Feet
* Zone 23 was detached from the Landscaping &
Lighting District No. 1 on November 10, 2020.
£¤193
£¤65
ORIG01
ORIG03
ORIG03
ORIG02
ORIG06
4 5
ORIG04
ORIG05
31 32
ORIG01
28 18
21 30
23 22
6 5
27 26
11 16
24 8
10 2
12 20
19 25
17 9
13 1
3 1429
15 7
Legend*
City Limits
Parcel Lines
Original Zone
Zone 1
Zone 2
Zone 3
Zone 4
Zone 5
Zone 6
Zone 7
Zone 8
Zone 9
Zone 10
Zone 11
Zone 12
Zone 13
Zone 14
Zone 15
Zone 16
Zone 17
Zone 18
Zone 19
Zone 20
Zone 21
Zone 22
Zone 24
Zone 25
Zone 26
Zone 27
Zone 28
Zone 29
Zone 30
Zone 31
Zone 32
242
City of Lincoln
Landscaping and LighƟng District No. 1
Fiscal Year 2026-27
Preliminary Engineer’s Report
May 12, 2026
243
Lincoln Landscaping and Lighting District No. 1
Fiscal Year 2026-27 TABLE OF CONTENTS
i
Page No.
Agency Directory ................................................................................................... ii
Certificates ........................................................................................................... iii
SECTION I In troduction ..................................................................................... 1
SECTION II Engi neer’s Report ............................................................................ 3
Part A - Plans and Specifications ............................................................... 5
Part B - Estimate of Cost .......................................................................... 18 Table 1 – Summary of Es timated Revenue by Zone ................... 19
Part C - Assessment District Diagram ...................................................... 20
Part D - Method of Apportionment of Assessment .................................... 22
Part E - Property List and Assessment Roll .............................................. 44
Appendix A - Detailed Project Cost Breakdown
Appendix B - Assessment Roll (on file with the City Clerk) 244
Lincoln Landscaping and Lighting District No. 1
Fiscal Year 2026-27 AGENCY DIRECTORY
ii
CITY OF LINCOLN
CITY COUNCIL MEMBERS AND CITY STAFF
FISCAL YEAR 2026-27
City Councilmembers
Richard Pearl
Mayor
Whitney Eklund Holly Andreatta
Mayor Pro Tem Councilmember
Ben Brown John Reedy
Councilmember Councilmember
Agency Staff Members
Sean Scully
City Manager
Nita Wracker
Assistant City Manager
Matthew Medill
Public Works Director
Vin Cay
City Engineer
Francisco & Associates
Assessment Engineer
245
Lincoln Landscaping and Lighting District No. 1
Fiscal Year 2026-27 CERTIFICATES
iii
ENGINEER'S REPORT
CITY OF LINCOLN
ENGINEER’S REPORT FOR THE CITY’S
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1
FISCAL YEAR 2026-27
The undersigned, acting on behalf of the City of Lincoln, respectfully submits the enclosed Engineer’s Report as directed by the City of Lincoln City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972, and Section 22500 et seq of the California Streets and Highways Code. The undersigned certifie s that he is a Pr ofessional Engineer, registered in the State of California.
Dated: May 7, 2026 By:
Eduardo R. Espinoza, P.E.
RCE No. 83709
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and the Assessment Diagram thereto attached, was filed with me on the day of , 2026.
Hope Ithurburn, City Clerk
City of Lincoln
Placer County, California
By:
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and the Assessment Diagram thereto attached was directed and adopted by the City Council of the City of Lincoln, Placer County, California, on the day of , 2026.
Hope Ithurburn, City Clerk
City of Lincoln
Placer County, California
By:
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Lincoln Landscaping and Lighting District No. 1 SECTION I Fiscal Year 2026-27 INTRODUCTION
1 SECTION I
INTRODUCTION
ENGINEER'S REPORT
CITY OF LINCOLN
ENGINEER’S REPORT FOR THE CITY’S
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1
FISCAL YEAR 2026-27
Background Information
Generally, as part of their development condi tions of approval, developers are required to construct improvements which benefit th eir development and establish a financing mechanism to fund the ongoing operation, maintenance, and servicing of these improvements. To provide funding for the ongoing construction, operation, maintenance, and servicing of specific improvements within the boundaries of the City of Lincoln (“City”), the City Council, through the Landscaping and Lighting Act of 1972, previously approved the formation of Landscaping and Lighting Assessment District No. 1 (the “District”) with the Original Zone of Benefit.
As new development in the City occurred, thirty-two (32) ot her Zones of Benefit were created within the District to ensure the operation, maintenance, and servicing of certain improvements are specifically paid for by those property owners who directly benefit from those improvements. On November 10, 2020, City Council approved Resolution No. 2020-209 ordering the detachment of territory known as the Cresleigh Grove development (Benefit Zone 23) from the District. The services previously provided by the District for Benefit Zone 23 are now provided by Community Facilities District No. 2018-1 (City Maintenance Services) (“CFD No. 2018-1”). It is City policy that any territory annexed into CFD No. 2018-1, and previously part of the District, will not be assessed under the District because the ongoing cons truction, operation, maintenance, and servicing of specific improvements associated with said annexed territory will be funded through CFD No. 2018-1.
The District is currently comprised of the Original Zone of Benefit and thirty-one (31) other Zones of Benefit as described in this Repor t. Improvements, which may be constructed, operated, maintained, and serviced by the District, include, but are not limited to:
Maintenance of Parks, Open Spac e Areas, Landscaping and Lighting improvements, Traffic Signals, and associated appurtenant facilities.
Current Annual Administration
As required by the Landscaping and Lighting Act of 1972, the Engineer's Report includes for the ensuing fiscal year: (1) a general description of the im provements to be constructed, operated, maintained and servic ed by the District, (2) an estimated budget to construct, operate, maintain and servic e the improvements, (3 ) the method used to distribute the costs of services to the bene fiting property owners, (4) a diagram of the 247
Lincoln Landscaping and Lighting District No. 1 SECTION I Fiscal Year 2026-27 INTRODUCTION
2 District and associated Zones of Benefit, and (5) a listing of the proposed Fiscal Year (FY) 2026-27 assessments to be levied upon each assessable lot or parcel within the District.
The City of Lincoln will hold a Public Hearing on June 9, 2026, regarding the Fiscal Year 2026-27 annual levy and collection of assessments for all Zone s of Benefit within the District. At the Public Hearing all property owners and interested persons will be given an opportunity to be heard. At the conclusion of the Public H earing, the City Council may adopt a resolution confirming the Fiscal Year 2026-27 levy and collection of assessments for all Zones of Benefit as originally proposed or as modified.
Payment of these annual assessments for each parcel will be made in the same manner and at the same time as pay ments are made for their annua l property taxes. All funds collected through the assessments must be placed in a special fund and can only be used for the purposes stated within this Report.
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 ENGINEER'S REPORT
3 SECTION II
ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF THE LANDSCAPING AND LIGHTING ACT OF 1972
SECTION 22500 THROUGH 22679
OF THE CALIFORNIA STREETS AND HIGHWAYS CODE
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 of Division 15 of the Streets and Highways Code of the State of Californi a), and in accordance with Resolution No. 2026-___ initiating proceedings for the levy and collection of assessments and ordering the preparation of the annual Engineer’s Report and Resolution No. 2026-___ approving the Preliminary Engineer’s Report and Declaring the Intention for Levy and Collection of Assessments, adopted by the City Council of the City of Lincoln, on May 12, 2026, and in connection with the proceedings for:
CITY OF LINCOLN
LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1
Herein after referred to as the “District" , I, Eduardo R. Espinoz a, the duly appointed ENGINEER OF WORK, submit herewith the "R eport" consisting of five (5) parts as follows:
PART A: PLANS AND SPECIFICATIONS
This part describes the improvements to be financed by the District. Plans and specifications for the improvements are as set forth on the lists thereof, attached hereto, and are on file in the Office of Public Serv ices Department and are incorporated herein by reference.
PART B: ESTIMATE OF COST
This part contains an estimate of the co st of the proposed improvements, including incidental costs and expenses, and is on file in the Development Services Department.
PART C: ASSESSMENT DISTRICT DIAGRAM
This part incorporates by reference a diagr am of the District showing the boundaries of any Zones of Benefit within 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 Placer County Assessor for the year when this Report was prepared. The Assessor's maps and records are incorporated by reference and made part of this Report.
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 ENGINEER'S REPORT
4 PART D: METHOD OF APPORTIONMENT OF ASSESSMENT
This part contains the method of apporti onment of assessments, based upon parcel classification of land within the District, in proportion to the estimated benefits to be received.
PART E: PROPERTY LIST AND ASSESSMENT ROLL
This part contains a list of the Placer County Assessor’s Parcel Numbers, and the amount to be assessed upon the benefited lands within the District. The Assessment Roll is filed in the Office of the Lincoln City Clerk and is incorporated in this Report by reference. The list is keyed to the records of the Placer County Assessor, which are incorporated herein by reference.
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART A
5 PART A
PLANS AND SPECIFICATIONS
The facilities, both within the City of Lincoln and which may be subsequently constructed within the City, that will be operated, maintained, and serviced are generally described as follows:
Landscaped parkways, medians, sl opes, open space areas, parks and park facilities, trees, sidewalk, trails, streetlight ing and traffic signal systems and associated appurt enant facilities including but not limited to: personnel, electrical energy, utilities such as water, materials, contractual services, and other items necessary for the satisfactory construction, operati on, maintenance of these services and facilities as described below.
Parks, Open Space, and Trail Facilities
Park, open space, and trail facilities consist of, but are not limited to: construction, operation, maintenance and serv icing of parks, park facilities, open space areas, trails, drainage areas, creeks, ponds, et c. including landscaping, irrigation, hardscapes, play equipment, pathway materials, removal of trash and debris, sediment, natural and manmade vegetation and other appurtenant facilities within the public rights-of-way and easements within the boundaries of the District.
The City park facilities currently maintained through the district are the following:
12 Bridges Park
Aitken Park
Atkinson Park
Auburn Ravine Park
Brown Park
Coyote Pond Park
Joiner Park
Lincoln Highlands Park
Machado Park
Markham Ravine Park
Nathan Dubin Park
Palo Verde Park
Pete Demas Park
Peter Singer Park
Robert Jimenez
Scheiber Park
Sheffield Park
Wilson Park
Foskett Regional Park
McBean Park
The open space and trail facilities currently maintained through the district are the following:
3-D South Preserve
Brookview Estates Preserve
Foskett Ranch Preserve
Joiner Park Preserve
Lincoln Air Park/Markham Ravine
Preserve
Lincoln Crossing Nature Preserve
Lincoln Palisades Preserve
McBean Park Preserve
Rodeo Grounds
Sterling Pointe Preserve
Twelve Bridges Preserve
Wastewater Treatment Plant
Mitigation Area
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6 Landscaping Facilities
Landscaping facilities consist of, but are not limited to: construction, operation, maintenance and servicing of landscaping, irri gation, planting, shrubbery, ground cover, trees, pathways, hardscapes, sidewalks, wa lls, fences, and other appurtenant facilities required to provide landscaping within the public rights-of-way and easements within the boundaries of the City.
The landscaping facilities currently maintained through the district are the following:
12 Bridges Dr at East Joiner Parkway,
SE corner
12 Bridges Dr from Eastridge Dr to end
of landscape East of Dunlewy Dr
12 Bridges Dr from Hwy 65 to East
Joiner Parkway
12 Bridges Dr open space from East
Joiner Parkway to South Creek Dr
12 Bridges entry at Sierra College Blvd
12 Bridges median from East Joiner
Parkway to Eastridge
3D entry, Moore and Delancy
3D South, Moore Rd frontage
3rd Street sound wall
Airport office
Aviation Parkway
Bradborne Dr
Catta Verdera frontage
City Corp yard
City Parking lot- corner of 4th and H St
City Parking lot- corner of F and 6th St
City parking lot - F Street between 6th
and 7th St
City Parking lot - next to Fire House 1
Cobble area- East Ave from 193 to 6th
St
Drainage channel at Southcreek entry
Eastridge Dr Ext. from Old Kenmare to
end of Eastridge Dr
Eastridge Dr from 12 Bridges to South
Creek Dr
Eastridge Dr open space frontage -
South Creek to Old Kenmare
East side of Eastridge from 12 Bridges
Dr to Old Kenmare (Pulte Homes)
Foxworth Estates- Virginiatown and
McCourtney Rd
1st and Fuller median
Gateway Dr and E St
Joiner Pkwy from Nicolaus Rd to
Lakeside Dr
Joiner Pkwy Overpass
Joiner Pkwy islands from Nicolaus Rd to
Moore Rd
Lakeside Dr from Nicolaus Rd to
Venture Dr
Lakeside Green belt
Lakeside Dr/Joiner Pkwy streetscape
Lincoln Blvd from McBean Park Drive to
7th Street
Mariner Circle
Nicolaus Rd from Joiner Pkwy to Teal
Hollow Dr
Nicolaus Rd/Aviation cobble area
Ravine Meadows pump station- end of
Ferrari Way
Sorrento, Ferrari Ranch Rd
Southcreek Dr
Sterling Parkway
Teal Hollow South from Nicolaus Rd to
Floradale Way
Teal Hollow North from Venture Dr to
Meadowland Way
The Grove - East 12th St
Veneto Way Street Frontage
Venture Dr from Teal Hollow Dr North to
Lakeside Dr
Venture Dr/McClain Dr corridor
Westview Dr and East Joiner Parkway,
South end of East Joiner Parkway
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART A
7 Streetlighting Facilities
Streetlighting facilities consist of, but ar e not limited to: construction, operation, maintenance, and servicing of poles, fixtures, bulbs, conduits, equipment including guys, anchors, posts and pedestals, metering devices, and other appurtenant facilities within the public rights-of-way and easements within the boundaries of the City.
Traffic Signal Facilities
Traffic signal facilities consist of, but are not limited to: cons truction, operation, maintenance, and servicing of poles, fixtures, bulbs, conduits, equipment including guys, anchors, posts and pedestals, metering devices , electricity, and other appurtenant facilities within the public rights-of-way and easements within the boundaries of the City.
Traffic signal facilities that are located at State Highway ramps jo ining City streets are owned by the State; however, maintenance of t hese traffic signals is partially shared by the City.
Below is a detailed description of the improvements that are being constructed, operated, maintained, and serviced for each Zone of Benefit within the District.
Original Benefit Zone
The Original Benefit Zone is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Machado, Ma rkham, Palo Verde, and Scheiber;
6. Localized median and fr ontage landscaping – Lakesi de Drive from Nicholas Road to Venture Drive, Venture Drive from Teal Hollow Drive North to Lakeside Drive, Teal Hollow North from Venture Drive to Meadowland Way, Teal Hollow South from Nicholas Road to Floradale Way, Lakeside Drive Green Belt, Lakeside and Joiner streetscape, 3
rd Street sound wall, Mariner Circle, 3D entry
on Moore Rd and Delancy Way, Southcreek Drive, Westview Drive and south end of East Joiner Parkway, Foxw orth estates (Virginiatown Rd and McCourtney Rd), First Street and Fulle r Lane median, and Cobble area on Fieldstone Drive; and
7. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 1 – Lincoln Crossing Phase I
Benefit Zone 1 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
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8 2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Peter Singer , Machado, and Sheffield; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 2 – Twelve Bridges & Verdera at Twelve Bridges (Villages 13-1, 13-2, 13-3, 14-1, 14-2, 15, 16, 17, 18 & 20)
Benefit Zone 2 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas.
Benefit Zone 3 – Twelve Bridges (Village 8-4)
Benefit Zone 3 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Twelve Bridges Park;
6. Localized median and fr ontage landscaping – Eastridge Drive from Twelve Bridges Drive to South Creek Drive; and
7. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 4 – Clayton Village
Benefit Zone 4 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City O pen Space and Trails areas; and
5. Localized interior Streetlight ing including future LED upgrades.
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9 Benefit Zone 5 – Lincoln Crossing Phases II, IIIA & IIIB Benefit Zone 5 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Nathan Dubin, Pete Demas, and Peter Singer; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 6 – Foskett Ranch
Benefit Zone 6 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Localized median and frontage landscaping – Joiner Road from Nicholas Road to Lakeside Drive; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 7 – Joiner Village (Beazer Homes)
Benefit Zone 7 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas; and
5. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 8 – Lincoln Terrace Apartments
Benefit Zone 8 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas. 255
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10 Benefit Zone 9 – Twelve Bridges (Village 8, Units 5 & 6) Benefit Zone 9 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Coyote Pond, and Twelve Bridges;
6. Localized median and frontage landscaping – Eastridge Drive open space frontage (South Creek Drive to Old Kenmare Road) and east side of Eastridge Drive from Twelve Bridges Drive to Old Kenmare Road; and
7. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 10 – Twelve Bridges (Village 19, Units A & B) Benefit Zone 10 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas.
Benefit Zone 11 – Sterling Pointe (Parcel A)
Benefit Zone 11 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Localized median and frontage landscaping – Sterling Parkway; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 12 – Sterling Pointe (Parcel B)
Benefit Zone 12 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
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11 3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Localized median and frontage landscaping – Sterling Parkway; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 13 – Lakeside 6 (Units 1 thru 5)
Benefit Zone 13 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Atkinson and Brown;
6. Localized median and fr ontage landscaping – Lakesi de Drive from Nicholas Road to Venture Drive, Venture Drive from Teal Hollow Drive North to Lakeside Drive, Venture McClain corridor, Lakeside Drive Greenbelt, Lakeside Drive and Venture Drive streetscape, and Orly Court; and
7. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 14 – Roznowski Parcel Map
Benefit Zone 14 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas.
Benefit Zone 15 – Lincoln Gateway Residential
Benefit Zone 15 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Localized median and fr ontage landscaping – Ravine Meadows pump station (end of Ferrari Way) and Gateway Drive and E Street; and
6. Localized interior Streetlight ing including future LED upgrades.
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12 Benefit Zone 16 – Aviation Business Park
Benefit Zone 16 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas; and
5. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 17 – 3D South
Benefit Zone 17 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Localized median and fr ontage landscaping – 3D South Moore Road frontage; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 18 – Aitken Ranch – Sorrento (Villages 1-9) Benefit Zone 18 is currently responsible for the maint enance and operation of the following improvements. Additional improvements may be maintained by this zone at buildout, in the future.
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Aitken;
6. Localized median and frontage landscapi ng – intersection of Moore Road and Sorrento Parkway, Sorrento Parkway, and Veneto Way; and
7. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 19 – Twelve Bridges (Village 9, Units 1-4) Benefit Zone 19 is responsible for the maintenance and operation of the following improvements:
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13 1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Coyo te Pond and Twelve Bridges;
6. Localized median and frontage landscaping – Eastridge Drive open space frontage (South Creek Drive to Old Kenmare Road), Eastridge Drive extension from Old Kenmare Road to end of Eastridge Drive, Bradborne Drive, east side of Eastridge Drive from Twelve Bridges Drive to Old Kenmare Road; and
7. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 20 – Twelve Bridges (Village 12)
Benefit Zone 20 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas.
Benefit Zone 21 – Twelve Bridges – Main Village Commercial Benefit Zone 21 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas; and
5. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 22 – Sterling Pointe (Parcel C)
Benefit Zone 22 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas. 259
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14 Benefit Zone 23 – Cresleigh Grove
On November 10, 2020, City Council approved Resolution No. 2020-209 ordering the detachment of the Creslei gh Grove development from t he District. The services previously provided by the District for Benefit Zone 23 are now provided by CFD No. 2018-1.
Benefit Zone 24 – Lincoln Highlands
Benefit Zone 24 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Neighborhood Parks – Palo Verde;
6. Localized median and fr ontage landscaping – KB Home frontage & outfall at McCourtney Road and Virginiatown Road; and
7. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 25 – Verdera (Village 23)
Benefit Zone 25 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas.
Benefit Zone 26 – Lincoln Gateway Commercial
Benefit Zone 26 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas; and
5. Localized median and fr ontage landscaping – Gateway Drive and E Street.
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15 Benefit Zone 27 – Lincoln Square Commercial
Benefit Zone 27 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas;
5. Localized median and frontage landscaping – Sterling Parkway; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 28 – Lincoln 270 Industrial
Benefit Zone 28 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas.
Benefit Zone 29 – Village Walk Town Houses
Benefit Zone 29 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas; and
5. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 30 – Venture Drive Business Condominiums
Benefit Zone 30 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas; 261
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART A
16 5. Localized median and frontage landscaping – Teal Hollow North from Venture Drive to Meadowland Way; and
6. Localized interior Streetlight ing including future LED upgrades.
Benefit Zone 31 – Clover Meadows
Benefit Zone 31 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean; and
4. Prorated share of all City Open Space and Trails areas.
Benefit Zone 32 – Lincoln Stake Center
Benefit Zone 32 is responsible for the maintenance and operation of the following improvements:
1. Prorated share of all City arterial/major roadway landscape, streetlighting, and traffic signal improvements;
2. Prorated share of City Community Pa rks – Auburn Ravine, Joiner, Robert Jimenez, and Wilson;
3. Prorated share of City Region al Parks – Foskett and McBean;
4. Prorated share of all City Open Space and Trails areas; and
5. Localized interior Streetlight ing including future LED upgrades. 262
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART B
17 PART B
ESTIMATE OF COST
The 1972 Act requires that a sp ecial fund be set up for the collection of revenues and expenditures for the District. The Act provides that the to tal cost of construction, operation, maintenance, and servicing of the public landscaping, parks, park facilities, open space, trails, streetlighting, traffic sig nal facilities, etc. can be recovered by the District. Incidental expenses including admin istration of the District, engineering fees, legal fees, and all other costs associated with the District can also be included.
Revenues collected from the assessment s shall be used only for the expenditures authorized under the 1972 Act. A contribution to the District by the City may be made to reduce assessments, as the City Council deems appropriate. Any balance remaining at the end of the fiscal year must be carried over to the next fiscal year.
Table 1 on the following page provides a summa ry of the total estimated revenues for Fiscal Year 2026-27, by Zone.
For a detailed breakdown of the revenues and expenditures for each Zone of Benefit within the District please refer to both Appendi x A in this report, and the City’s adopted budget for Fiscal Year 2026-27.
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18 *County only accepts assessments in even pennies. Therefore, the assessment revenue shown above may differ than what is placed on the property tax rolls.
Benefit Zone
Description
Estimated FY 2026-27
Revenue*
Original Benefit Zone $497,153
Benefit Zone 1 - Lincoln Crossing Phase I $303,959
Benefit Zone 2 - Twelve Bridges & Verderas at Twelve Bridges (Villages 13-1, 13-2, 13-3, 14-1, 14-2, 15, 16, 17, 18 & 20) $164,716 Benefit Zone 3 - Twelve Bridges (Village 8-4) $70,156
Benefit Zone 4 - Clayton Village $4,260
Benefit Zone 5 - Lincoln Crossing Phases II, IIIA & IIIB $923,764 Benefit Zone 6 - Foskett Ranch $260,660
Benefit Zone 7 - Joiner Village (Beazer Homes) $35,485
Benefit Zone 8 - Lincoln Terrace Apartments $23,367
Benefit Zone 9 - Twelve Bridges (Village 8, Units 5 & 6) $147,226 Benefit Zone 10 - Twelve Bridges (Village 19, Units A & B) $16,432 Benefit Zone 11 - Sterling Pointe (Parcel A) $28,086
Benefit Zone 12 - Sterling Pointe (Parcel B) $30,244
Benefit Zone 13 - Lakeside 6 (Units 1 thru 5) $212,169
Benefit Zone 14 - Rozonwski Parcel Map $1,947
Benefit Zone 15 - Lincoln Gateway Residential $24,440
Benefit Zone 16 - Aviation Business Park $33,546
Benefit Zone 17 - 3D South $99,463
Benefit Zone 18 - Aitken Ranch - Sorrento (Villages 1 - 9) $478,372 Benefit Zone 19 - Twelve Bridges (Village 9, Units 1 - 4) $258,767 Benefit Zone 20 - Twelve Bridges (Village 12) $13,487
Benefit Zone 21 - Twelve Bridges - Main Village Commercial $32,217 Benefit Zone 22 - Sterling Pointe (Parcel C) $37,287
Benefit Zone 23 - Cypress Meadows/Cresleigh Grove $0
Benefit Zone 24 - Lincoln Highlands $104,506
Benefit Zone 25 - Verderas (Village 23) $26,103
Benefit Zone 26 - Lincoln Gateway Commercial $13,174
Benefit Zone 27 - Lincoln Square Commercial $6,593
Benefit Zone 28 - Lincoln 270 Industrial $22,050
Benefit Zone 29 - Village Walk Town Houses $986
Benefit Zone 30 - Venture Drive Business Condominiums $20,647 Benefit Zone 31 - Clover Meadows $13,341
Benefit Zone 32 - Lincoln Stake Center $12,180
$3,916,781
Table No. 1: Summary of Estimated Revenue by Zone
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19 PART C
ASSESSMENT DISTRICT DIAGRAM
The boundary of the District is completely within the boundaries of the City of Lincoln. The Assessment Diagram for the Original Zone and the 31 Zones of Benefit are on file in the Office of the City Clerk of the City of Linc oln and shown on the following page of this Report. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Placer County A ssessor, for the year when this Report was prepared, and are incorporated by reference herein and made part of this Report.
265
City of Lincoln
Landscaping & Lighting District No.1
Benefit Zone Diagram
¯
4,900 0 4,900 9,800 Feet
* Zone 23 was detached from the Landscaping &
Lighting District No. 1 on November 10, 2020.
£¤193
£¤65
ORIG01
ORIG03
ORIG03
ORIG02
ORIG06
4 5
ORIG04
ORIG05
31 32
ORIG01
28 18
21 30
23 22
6 5
27 26
11 16
24 8
10 2
12 20
19 25
17 9
13 1
3 1429
15 7
Legend*
City Limits
Parcel Lines
Original Zone
Zone 1
Zone 2
Zone 3
Zone 4
Zone 5
Zone 6
Zone 7
Zone 8
Zone 9
Zone 10
Zone 11
Zone 12
Zone 13
Zone 14
Zone 15
Zone 16
Zone 17
Zone 18
Zone 19
Zone 20
Zone 21
Zone 22
Zone 24
Zone 25
Zone 26
Zone 27
Zone 28
Zone 29
Zone 30
Zone 31
Zone 32
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21 PART D
METHOD OF APPORTIONMENT OF ASSESSMENT
This section explains the benefits to be derived from the improvements and the methodology used to apportion the total assessments to the properties within the District.
The method used for apportioning the assessm ent is based upon the relative special benefits to be derived by the proper ties in each Zone of Benef it of the District over and above the general benefits confe rred on real property to the public at large. The assessment is apportioned to each parcel in proportion to the relative cost of the special benefits from the improvements.
Discussion of Benefit
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of assessment districts by Agencies for the purpose of providing certain public impr ovements which include the construction, operation, maintenance and serv icing of landscaping, parks, open space, streetlighting, and traffic signal improvements.
Section 22573 of the Landscaping and Lighting Act of 1972 requires that maintenance assessments must be levied according to benef it rather than according to assessed value. This Section states:
“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 benefit to be received by each such lot or parcel from the improvements.”
In addition, the 1972 Act permits the designation of Zones of Benefit within any individual assessment district if "by reasons or variati ons in the nature, loca tion, and extent of the improvements, the various ar eas will receive different degrees of benefit from the improvement" (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax."
Article XIIID, Section 4(a) of the California Constitution (also known as Proposition 218) limits the amount of any assessment to the proportional special benefit conferred on the property.
“No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
Article XIIID provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those proper ties receive no special benefit from the 267
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
22 assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public driv es, public courts, public alleys, public easements and rights-of-way, public greenbelts, and public parkways, and that portion of public property that is not developed and used for business purposes similar to private residential, commercial, industrial, and institutional activities.
Arterial/Major Roadway Landscape and Streetlighting Benefit Determination Arterial/major roadways allow property owne rs and residents to easily and efficiently access all areas of the City and therefore provide a special and direct benefit to properties in the City. The arterial/major roadways with in the City that fall into this category are Aviation Blvd, East Ave, Ferrari Ranch Rd, Jo iner Pkwy, Lincoln Blvd, McBean Park Dr, Nicolaus Rd, Twelve Bridges Dr, and Virginiatown Rd.
The special and direct benefit conferred on property within the City from the roadside and median landscaping consis ts of enhanced beautificati on throughout the City and enhanced beautification to entrances of the newer developments. If these landscape improvements were not installe d, the property would not l ook as appealing to property owners, patrons, and prospective buyers which would adversely affect the desirability of their property. Therefore, these landscape improvements provide a specific enhancement to their property values and not a general enhancement of property values.
The special and direct benefit conferred on property within the City from streetlights located along the arterial/major roadways consists of safer pedestrian and vehicular access, improved aesthetics, and crime deterrence during nighttime hours.
In addition to the special and direct benefits the property owners within the City of Lincoln receive from these enhanced landscaping and streetlighting improvements, there are also general benefits received by pr operty owners and residents loca ted outside of the City.
These general benefits occur when vehicu lar and pedestrian flow-through traffic originates from outside the City’s limits from individuals who use the City’s arterial/major roadways to travel to another destination outside of the City without stopping at a property within the City. These general benefits cannot be assessed to the properties within the City. It has been determined that vehicular and pedestrian flow-through traffic along the City’s arterial/major roadways, which originates from outside the City’s limits and ends at another destination outside of the City, is minimal becaus e State Highway 65 provides the best and quickest access to and from nei ghboring cities. It is estimated that arterial/major roadway landscape and str eetlighting improvements provide 1% general benefit to the public at large and to the parcels outside of the City and therefore 1% of the annual cost to operate and mainta in these arterial/major roadway improvements is paid for by the City and is not assessed to the parcels within the LLAD.
Arterial/Major Roadway Traffic Signals Benefit Determination When properly located and operated, traffic signals on arteri al/major roadways are an invaluable tool for the safe and efficient movement of vehicles and pedestrian traffic throughout the City. Pr oper operation, maintenance, and se rvicing of a traffic signal system benefits properties by providing effi cient ingress and egress from and to each development and safe traveling at night. T herefore, traffic signals on arterial/major 268
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
23 roadways provide a special and direct benefit to all properties in the City.
In addition to the special and direct benefits the property owners within the City of Lincoln receive from traffic signal improvements, t here are also general benefits received by property owners and residents located outside of the City. These general benefits occur when vehicular and pedestrian flow-through traffic originates from outside the City’s limits from individuals who use the City’s arterial/major roadways to travel to another destination outside of the City without stopping at a property within the City. These general benefits cannot be assessed to the properties within the City. It has been determined that vehicular and pedestrian flow-through traffic along the Cit y’s arterial/major roadways, which originates from outside the City’s limits and ends at another destination outside of the City, is minimal because State Highway 65 provides the best and quickest access to and from neighboring cities. It is estimated that traffic signal improvements provide 1% general benefit to the public at large and to the parcels outside of the City and therefore 1% of the annual cost to operate and maintain these traffi c signal improvements is paid for by the City and is not assessed to the parcels within the LLAD.
Public Park and Recreation Benefit Determination
Park and recreational facilities enable property owners to participate in sporting events, leisure activities, picnics, organized social events, and other neighborly activities. Studies in a number of neighborhoods and communities, including counties and cities throughout the United States, have indicated that park and recreational facilities, if well maintained, have caused an increase in the desirability to live within these communities. These studies confirm the opinion long held by planning authorities as to the economic value to parcels from park and recreational facilities located nearby. T herefore, parcels realize a direct enhancement of property values from having direct access to park and recreational facilities. In addition, studies have also shown that direct enhancement of property values increase more when the park and recreational facilities are in place, improved, operable, safe, clean, and well maintained near their parcels. Conversely, property values decrease when park and recreational facilit ies are non-existent, unsaf e, or destroyed by the elements or vandalism. Park and Recreational facilities in the City are separated into four categories: Community Parks, Large Neig hborhood Parks, Small Neighborhood Parks, and Regional Parks. A summary of the City’ s parks with the corresponding category is provided in Table 2 below.
Table No. 2: City of Lincoln Parks
Community Parks
Auburn Ravine Park, Joiner Park, Robert Jimenez Park, and Wilson Park Large Neighborhood Parks
Aitken Park, Coyote Pond Park, Peter Singer Park, Twelve Bridges Park, and Nathan Dubin Park
Small Neighborhood Parks
Atkinson Park, Brown Park, Machado Park, Markham Park, Pete Demas Park, Scheiber Park, Sheffield Park, and Palo Verde Park
Regional Parks
Foskett Regional Park and McBean Park
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24 Community and Regional Parks provide ameniti es and recreational facilities that can be utilized by property owners th roughout the City for sporting ev ents, leisure activities, organized City-wide social events, etc. Therefore, Regional and Community Parks confer special benefits on all property within the City. In addition, it is possible, but not likely due to limited accessibility, that Regional and Community Parks will be utilized by people who reside outside the City limits. This incidental use, which may not be paid for by the LLAD property owners, is considered to be the general benefit and is estimated to be 2% of the annual cost to operate and maintain Regional and Community Park improvements.
Neighborhood Parks are generally much sma ller in size and provide amenities and recreational facilities that are designed to serve the adjacent neighborhood parcels within developments. Therefore, they are of special benefit to the properties within the corresponding development. Neighborhood parks have limited parking and visibility to the public at large which makes use of these parks by people that reside out of the respective developments highly unlikely. The general benef it is estimated to be 2% of the annual cost to operate and maintain large Neighbor hood Parks and 1% of the annual cost to operate and maintain small Neighborhood Parks.
Open Space and Trail Benefit Determination
Open space and trail facilities are located throughout the City and provide a special and direct benefit to all properties within the City. The overall quality of life and desirability of the City is enhanced when open space and trail facilities are safe, clean, and well- maintained. Property desirabilit y in an area also increases when there is an increased number of open space and trail fa cilities. These open space and trail facilities enable property owners to participate in leisure activities such as picnics and other miscellaneous activities. It is possible, but not likely due to limited accessibility, that the City’s open space areas and trails will be utilized by people who reside outside the City limits. This incidental use, which may not be paid for by the LLAD property owners, is considered to be the general benefit and is estimated to be 2% of the annual cost to operate and maintain City open space and trail improvements.
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25 In-Tract or Localized Landscape and Streetlighting Benefit Determination The in-tract landscaping and st reetlighting improv ements provide a special and direct benefit to all parcels within their respective Zones of Benefit. The special and direct benefit conferred on property from roadside and entryway landscaping consists of enhanced beautification throughout t he neighborhood. If these landsc ape improvements were not installed, the property woul d not look as appealing to property owners and prospective buyers which would adversely affect the desirabi lity of their proper ty. Therefore, these landscape improvements provide a specific enhancement to their property values and not a general enhancement of property values. The special and direct benefit conferred on property from streetlights lo cated along the roadways consis ts of safer pedestrian and vehicular access, improved aesthetics, and crime deterrence during nighttime hours.
It is anticipated that there will be minimal flow through traffic within the in-tract or local streets associated with the Zones of Benef it. However, there is a possibility for pedestrians and vehicles to access a destination outside of the development through the in-tract streets and therefore the in-tract streetlighting and land scape improvements provide a minimal general benefit to the public at large or to the parcels outside of each neighborhood Zone. Based on the industry standard for comparable neighborhoods, 1% of the annual cost to operate and maintain t he in-tract streetli ghting and landscape improvements is considered to be general benefit.
Assessment Methodology
The total cost to construct, operate, main tain, and service the landscaping, parks, park facilities, open spaces, trails, streetlighting, and traffic signal facilities are apportioned in accordance with a methodology that is consistent with standard assessment engineering practices.
As new development occurs throughout the City, the new development may be annexed into an existing Zone of Benefit or a new Zone of Benefit may be formed within the District.
This process ensures that there is a viable funding source to construct, operate, maintain, and service the facilities listed above. Each new development is evaluated to determine which improvements are of a specific and direct benef it to the parcels within the development and then a benefit assessment me thodology is developed to allocate the costs of the improvements to the benefiting parcels.
Since the assessments are levied on the owners of properties as shown on the secured property tax rolls, the final charges must be assigned by Assessor's Parcel Number. If assessments were to be allocated by parcel, not considering land use, this would not be equitable, because a single-family parcel w ould be paying the same as a 50-unit apartment parcel or a large comm ercial establishment. Therefore, as previously stated, the total assessment costs are allocated to each parcel of land based on the special benefit they receive from the improvements.
The single-family residential parcel has been selected as the basic unit for the calculation of assessments since it represents over 80% of the parcels within the City. Therefore, the single-family residential parcel is defined as one (1.00) Equivalent Dwelling Unit (EDU). 271
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
26 The assessment methodology used to assign ED Us to other types of land uses in proportion to the special benefit they receive relative to the single-family residential parcel for each Zone of Benefit is explained on the following pages.
Exempted from the assessments would be the areas of all public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, all easements and rights-of-way, all public parks, greenbelts , parkways, and all other public property designated as open space.
City-wide Improvements
City-wide improvements provide a special and direct benefit to properties within City limits and consist of the following: arterial/major roadway landscape and lighting improvements, regional and community parks, and open space/trail areas. The special benefit boundary for city-wide improvements is contiguous with City limits and is therefore comprised of parcels both within the LLAD and not in the LLAD (non-LLAD parcels).
To allocate costs associated with City-wi de improvements proportionately and equitably to each parcel within the City the Equivalent Dwelling Unit (EDU) methodology will be used. The EDU methodology is described below.
Single-Family Residential (SFR)
Since the developed single-fam ily residential parcel represent s over 80% of the total parcels within the City, it is used as the basic unit for calcul ation of EDUs and is defined as 1.00 EDU. Developed SFR parcels are defined as parcels that have a land use classification as single-family residential with the Placer County Assessor’s Office.
Residential Condominiums (CON)
The building square footage of a residential condominium unit is typically 75% of the building square footage of an SFR home. Therefore, this can correlate to a condominium unit having 25% less residents on average per unit than an SFR home. Since there are 25% fewer residents, the impact to improvement s is less. Therefore, the benefit for a condominium unit is equal to 75% of a single-family home, or 0.75 EDUs/parcel. CON parcels are defined as parcels that have a l and use classification as condominium or townhome, with the Placer County Assessor’s Office.
Multi-Family Residential & Mobile Home Parks (MFR)
The building square footage of a multi-family unit (e.g. apartment, duplex, tri-plex, mobile home, etc.) is typically 50% of the building square footage of a SFR home. Therefore, this can correlate to a multi-family unit having 50% less residents on average per unit than an SFR home. Since there are 50% fewer resident s the impact to improvements is less.
Therefore, the benefit fo r a multi-family unit is equal to 50% of a single-family home, or
0.50 EDUs/unit. MFR parcels are defined as parcels that have a land use classification as multi-family, which includes duplexes, triplexes, apartments, mobile homes, etc., with the Placer County Assessor’s Office.
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27 Non-Residential Property (including Public Property) Non-residential properties such as commerc ial (COM), industrial (IND), institutional (INST), office (OFC), and medical (MED) properties also benefit from the City-wide improvements. The special benef it arises from t he opportunity for employees to utilize arterial/major roadway improvements to get to and from work, utilize park and recreational facilities before work, during lunch or afte r work, etc. Non-residential properties are assigned EDUs based on their employee populat ion compared to a typical single-family home. To determine the number of employees for a non-residential parcel, the building square footage was obtained from the County Assessor’ s office. The employee population can then be estimated by multiplying by the employee density shown in Table No. 3 below by the parcel’s building square footage.
The SFR home has an average of 2.85 residents per home. Table No. 4 below shows the EDU calculations for each class of property.
Example Commercial Parcel calculation: A commercial building that is 1,000 sq. ft. in size has 2 employees on average (see Table No. 3 above) compared to 2.85 residents per SFR home. Therefore, the co mmercial building would have 0.702 EDUs/1,000 sq. ft. of building space (2.00 employees/2.85 residents = 0.702 EDUs).
To further apportion costs equitably bas ed on the benefit received from City-wide improvements, the following benefit reduction factors have been applied:
Land use Employee Density
COM 2 per 1,000 SF
IND 1 per 1,000 SF
INST 2 per 1,000 SF
OFC 3 per 1,000 SF
Table No. 3: Non-residential
Employee Density
Residential Property
Single-Family 1.000 EDUs/Unit
Condominium 0.750 EDUs/Unit
Multi-Family 0.500 EDUs/Unit
Non-Residential Property
Commercial 0.702 EDUs/1,000 SF
Industrial 0.351 EDUs/1,000 SF
Institutional 0.702 EDUs/1,000 SF
Medical 1.053 EDUs/1,000 SF
Office 1.053 EDUs/1,000 SF
Table No. 4:
EDUs by Property Class
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28 Arterial/Major Roadway Landscaping
Parcels located within a LLAD Zone of Benefit have enhanced landscaping installed along the Arterial/Major Roadways accessing their developments. Parcels in the City of Lincoln that are not in a LLAD Zone of Benefit are generally located in the older parts of the City and do not have this enhanced level of landscaping located at the entrances to their developments. Therefore, an enhanced beautification benefit factor of 0.5 is applied to all parcels in the City that are not located in a LLAD Zone of Benefit.
Community Parks, Regional Parks, Open Space/Trail areas Non-residential parcels benefit less than the residential parcels because their employees have less time/opportunity to use the parks and open space/trail facilities than residents who live in the City. Employees can typically use the parks and open space/trail facilities before work, during lunch, and after work . Residents can use the parks and open space/trail facilities during the same time and on weekends since they live in the area.
This reduction in employee usage is demonstr ated by the typical park construction standards which are to build 3.0 acres of pa rk per 1,000 residents vs. 0.5 acres of park per 1,000 employees. Based on this information, it is reasonable to assume that for non- residential properties the opportunity to use and benefit from the park and open space/trail facilities is approximately 16.7% (0.5 acres / 3.0 acres) of that for residential properties.
Therefore, a non-residential benefit factor of 0.167 is applied to non-residential properties within the City.
Vacant (Unimproved) Land
The underlying benefit of City-wide improvements accrues to the land and relates to the permanent nature of certain improvements. The maintenance effort is of benefit to all land within the City. The minimum le vel of service required to maintain improvements in the City is estimated to be 25% of that required for build-out maintenance costs. Accordingly, the estimated benefit received by an unimp roved parcel of la nd with an approved development potential is 25% of that rece ived by an improved parcel, equal in size assuming that the unimproved land will have no use of the facilit ies. Therefore, an undeveloped benefit factor of 0. 25 is applied to vacant (unimproved) properties in the City.
Based on the assessment methodology described above for City-wide improvements, the maintenance cost responsibility is summarized in Table No. 5 below:
Maintenance/Improvement Type
% Special Benefit
(LLAD Parcels)
% Special Benefit*
(Non-LLAD Parcels)
% General*
Benefit
Arterial/Major Roadway Street Lighting and Traffic
Signal Improvements 46.7% 52.3% 1%
Arterial/Major Roadway Landscape Improvements 71.1% 27.9% 1% Community Parks 66.0% 32.0% 2%
Regional Parks 66.0% 32.0% 2%
Open Space Areas 66.0% 32.0% 2%
*The % Special Benefit (Non-LLAD Parcels) and % General Benefit should not be paid with LLAD assessment revenue Table No. 5: City-wide Improvements Maintenance Responsibility 274
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
29 Below is a listing of each of the Zones of Benefit, their corresponding number and type of parcels/units/acres within each Zone of Benefit and the method of apportioning the costs of the improvements (both pro-rated share of Cit y-wide improvements and local improvements excluding the general benefit portion) to the benefiting parcels.
Original Benefit Zone
The Original Benefit Zone is comprised of approximately 3,500 parcels which include single-family residential, multi-family residential, condominiums, town houses, commercial, industrial, and vacant (undev eloped) parcels. This Zone of Benefit includes all parcels in Landscaping and Lighting District No. 1 that were annexed prior to Fiscal Year 2004-05. The maximum assessment per equivalent dwelling unit (EDU) vary for each development within the Orig inal Benefit Zone. The maximum rates per development were established based upon t he estimated cost to construct, operate, maintain and service the improvements within each development. These maximum assessment rates do not increase each fiscal year.
City Council has approved the annexation of the Twelve Bridges Village 11, 1401 Aviation Blvd, Lakeside 6, Twelve Bridges Village 1, Twelve Bridges Village 2, Cresleigh Grove, and M agnolia Village developments into CFD No. 2018-1. The ongoing maintenance of park, landscaping, streetlighting, open space, and trail improvements associated with these devel opments will be funded through CFD No. 2018-1.
In Fiscal Year 2026-27 the total assessment revenue that will be collected to construct, operate, maintain and service the facilitie s benefiting the Original Benefit Zone is $497,153.
The maximum assessment rates for Benefit Zones No. 1 through 32 include an approved annual adjustment for inflation. The annual adjustment is based upon the Consumer Price Index (CPI) for the San Francisco Bay Area - All Urban Consumers. The maximum rates for Fiscal Year 2026-27 include a 2.48% inflat ion adjustment over the Fiscal Year 2025- 26 maximum assessment rates.
Benefit Zone 1 – Lincoln Crossing Phase I
Benefit Zone 1 is comprised of 828 single-f amily residential parcels. This Zone of Benefit was formed in Fiscal Year 2004- 05 and the maximum assessment rate was set at $200.22 per EDU with an allowance fo r a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2004. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 828.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 303,959. This results in the following assessments that will be levied:
Maximum Rate: $367.10 / EDU
Fiscal Year 2026-27 Rate: $367.10 / EDU
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30 Benefit Zone 2 – Twelve Bridges & Verdera at Twelve Bridges (Villages 13-1, 13-2, 13-3, 14-1, 14-2, 15, 16, 17, 18 & 20
Benefit Zone 2 is comprised of 454 single-f amily residential parcels. This Zone of Benefit was formed in Fiscal Year 2004- 05 and the maximum assessment rate was set at $197.88 per EDU with an allowance fo r a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2004. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 454.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 164,716. This results in the following assessments that will be levied:
Maximum Rate: $362.81 / EDU
Fiscal Year 2026-27 Rate: $362.81 / EDU
Benefit Zone 3 - Twelve Bridges (Village 8-4)
Benefit Zone 3 is comprised of 146 single-f amily residential parcels. This Zone of Benefit was formed in Fiscal Year 2004- 05 and the maximum assessment rate was set at $262.08 per EDU with an allowance fo r a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2004. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 146.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $70, 156. This results in the following assessments to be levied:
Maximum Rate: $480.52 / EDU
Fiscal Year 2026-27 Rate: $480.52 / EDU
Benefit Zone 4 – Clayton Village
Benefit Zone 4 is comprised of 13 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2004- 05 and the maximum assessment rate was set at $178.74 per EDU with an allowance fo r a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2004. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 13.00 EDUs that are assessable, and the total assessment revenue to be collected is $4, 260. This results in the following assessments to be levied:
Maximum Rate: $327.71 / EDU
Fiscal Year 2026-27 Rate: $327.71 / EDU
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
31 Benefit Zone 5 – Lincoln Crossing Phases II, IIIA & IIIB Benefit Zone 5 is comprised of 1,899 si ngle-family residential parcels, 174 condominium residential parcels and 47.77 acres of commercial parcels. This Zone of Benefit was formed in Fiscal Year 2005- 06 and the maximum assessment rate was set at $212.56 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2005. Single-family and condominium parcels are assessed at 1.00 EDU/parcel and comme rcial parcels are assessed at 7.00 EDUs/acre.
In Fiscal Year 2026-27 there are 2,407.39 EDUs t hat are assessable, and the total assessment revenue to be collected is $ 923,764. This results in the following assessments that will be levied:
Maximum Rate: $383.72 / EDU
Fiscal Year 2026-27 Rate: $383.72 / EDU
Benefit Zone 6 – Foskett Ranch
Benefit Zone 6 is comprised of 322 single-family residential parcels, 113 condominium residential parcels and 11.90 ac res of commercial parcels. This Zone of Benefit was formed in Fiscal Year 2005-06 and the maximum assessment rate was set at $306.76 per EDU, with an allowance fo r a CPI increase each fiscal year. The CPI increase is based upon the Consumer Pric e Index for the San Francisco Bay Area - All Urban Consumers as of February 2005. Sing le-family and condominium parcels are assessed at 1.00 EDU/parcel and commerc ial parcels are assessed at 3.00 EDUs/acre.
In Fiscal Year 2026-27 there are 470.70 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 260,660. This results in the following assessments to be levied:
Maximum Rate: $553.77 / EDU
Fiscal Year 2026-27 Rate: $553.77 / EDU
Benefit Zone 7 – Joiner Village (Beazer Homes)
Benefit Zone 7 is comprised of 96 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2005- 06 and the maximum assessment rate was set at $204.76 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2005. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 96.00 EDUs that are assessable, and the total assessment revenue to be collected is $35, 485. This results in the following assessments to be levied:
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
32 Maximum Rate: $369.64 / EDU
Fiscal Year 2026-27 Rate: $369.64 / EDU
Benefit Zone 8 – Lincoln Terrace Apartments
Benefit Zone 8 is comprised of two (2) multi-family residential parcels consisting of 80 apartment units combined. This Zone of B enefit was formed in Fiscal Year 2005-06 and the maximum assessment rate was set at $161.80 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2005. Each multi-family unit is assessed at 1.00 EDU/unit.
In Fiscal Year 2026-27 there are 80.00 EDUs that are assessable, and the total assessment revenue to be collected is $23, 367. This results in the following assessments to be levied:
Maximum Rate: $292.09 / EDU
Fiscal Year 2026-27 Rate: $292.09 / EDU
Benefit Zone 9 – Twelve Bridges (Village 8, Units 5 & 6) Benefit Zone 9 is comprised of 306 single-f amily residential parcels. This Zone of Benefit was formed in Fiscal Year 2005- 06 and the maximum assessment rate was set at $266.52 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2005. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 306.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 147,226. This results in the following assessments to be levied:
Maximum Rate: $481.13 / EDU
Fiscal Year 2026-27 Rate: $481.13 / EDU
Benefit Zone 10 – Twelve Bridges (Village 19, Units A & B) Benefit Zone 10 is comprised of 46 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2005- 06 and the maximum assessment rate was set at $197.88 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2005. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 46.00 EDUs that are assessable, and the total assessment revenue to be collected is $16, 432. This results in the following assessments to be levied:
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33 Maximum Rate: $357.22 / EDU
Fiscal Year 2026-27 Rate: $357.22 / EDU
Benefit Zone 11 – Sterling Pointe (Parcel A)
Benefit Zone 11 is comprised of commerci al and industrial parcels totaling 16.348 acres. This Zone of Benefit was form ed in Fiscal Year 2005-06 and the maximum assessment rate was set at $253.78 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is bas ed upon the Consumer Pr ice Index for the San Francisco Bay Area - All Urban Cons umers as of February 2005. Commercial and industrial parcels are assessed at 5.00 EDU/acre.
In Fiscal Year 2026-27 there are 81.74 EDUs that are assessable, and the total assessment revenue to be collected is $28, 086. This results in the following assessments to be levied:
Maximum Rate: $458.13 / EDU
Fiscal Year 2026-27 Rate: $343.60 / EDU
Benefit Zone 12 – Sterling Pointe (Parcel B)
Benefit Zone 12 is comprised of commercial parcels totaling 17.199 acres. This Zone of Benefit was formed in Fiscal Year 2005-06 and the maximum assessment rate was set at $259.76 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2005. Commercial parcels are assessed at
5.00 EDU/acre.
City Council approved the annexat ion of the 871 Sterling Pa rkway development into CFD No. 2018-1. The ongoing maintenance of park, landscaping, streetlighting, open space, and trail improvements associated with this development will be funded through CFD No. 2018-1.
In Fiscal Year 2026-27 there are 86.00 EDUs that are assessable, and the total assessment revenue to be collected is $30, 244. This results in the following assessments that will be levied:
Maximum Rate: $468.92 / EDU
Fiscal Year 2026-27 Rate: $351.69 / EDU
Benefit Zone 13 – Lakeside 6 (Units 1, 3, 4 & 5)
Benefit Zone 13 is comprised of 458 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2006- 07 and the maximum assessment rate was set at $264.14 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2006. Single-family parcels are assessed at
1.00 EDU/parcel.
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34 In Fiscal Year 2026-27 there are 458.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 212,169. This results in the following assessments to be levied:
Maximum Rate: $463.25 / EDU
Fiscal Year 2026-27 Rate: $463.25 / EDU
Benefit Zone 14 – Roznowski Parcel Map
Benefit Zone 14 is comprised of 5 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2006- 07 and the maximum assessment rate was set at $222.00 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2006. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 ther e are 5.00 EDUs t hat are assessable, and the total assessment revenue to be collected is $1, 947. This results in the following assessments to be levied:
Maximum Rate: $389.34 / EDU
Fiscal Year 2026-27 Rate: $389.34 / EDU
Benefit Zone 15 - Lincoln Gateway Residential
Benefit Zone 15 is comprised of 51 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2006- 07 and the maximum assessment rate was set at $273.24 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2006. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 51.00 EDUs that are assessable, and the total assessment revenue to be collected is $24, 440. This results in the following assessments to be levied:
Maximum Rate: $479.21 / EDU
Fiscal Year 2026-27 Rate: $479.21 / EDU
Benefit Zone 16 – Aviation Business Park
Benefit Zone 16 is comprised of industrial pa rcels totaling 31.2 acres. This Zone of Benefit was formed in Fiscal Year 2006- 07 and the maximum assessment rate was set at $272.48 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2006. Industrial parc els are assessed at 3.00 EDU/acre.
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
35 In Fiscal Year 2026-27 there are 93.60 EDUs that are assessable, and the total assessment revenue to be collected is $33, 546. This results in the following assessments to be levied:
Maximum Rate: $477.87 / EDU
Fiscal Year 2026-27 Rate: $358.40 / EDU
Benefit Zone 17 – 3D South
Benefit Zone 17 is comprised of 185 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2006- 07 and the maximum assessment rate was set at $306.56 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2006. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 185.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $99, 463. This results in the following assessments to be levied:
Maximum Rate: $537.64 / EDU
Fiscal Year 2026-27 Rate: $537.64 / EDU
Benefit Zone 18 – Aitken Ranch – Sorrento (Villages 1-10) Benefit Zone 18 is comprised of 458 single-family residential parcels and 39 medium density residential units. This Zone of Benefit was formed in Fiscal Year 2006-07 and the maximum assessment rate was set at $252.04 per EDU. However, in Fiscal Year 2007-08 park improvements were added to th is Zone of Benefit and the maximum assessment rate was increased through a Proposition 218 ballot process to $566.28 per equivalent dwelling unit with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2007. Single-family parcels are assessed at
1.00 EDU/parcel, multi-family residential parcels are asse ssed at 0.50 EDU/unit and vacant residential parcels that have not subdivided are not assessed.
In Fiscal Year 2026-27 there are 497.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 478,372. This results in the following assessments to be levied:
Maximum Rate: $962.52 / EDU
Fiscal Year 2026-27 Rate: $962.52 / EDU
Benefit Zone 19 – Twelve Bridges (Village 9, Units 1-4) Benefit Zone 19 is comprised of 485 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2006- 07 and the maximum assessment rate was set at $304.22 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area 281
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
36 - All Urban Consumers as of February 2006. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 485.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 258,767. This results in the following assessments to be levied:
Maximum Rate: $533.54 / EDU
Fiscal Year 2026-27 Rate: $533.54 / EDU
Benefit Zone 20 – Twelve Bridges (Village 12)
Benefit Zone 20 is comprised of 38 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2006- 07 and the maximum assessment rate was set at $202.38 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2006. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 38.00 EDUs that are assessable, and the total assessment revenue to be collected is $13, 487. This results in the following assessments to be levied:
Maximum Rate: $354.93 / EDU
Fiscal Year 2026-27 Rate: $354.93 / EDU
Benefit Zone 21 – Twelve Bridges – Main Village Commercial Benefit Zone 21 is comprised of commercial parcels totaling 66.05 acres. This Zone of Benefit was formed in Fiscal Year 2006-07 and the maximum assessment rate was set at $428.62 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2006. Commercial parcels are assessed at
7.00 EDU/acre.
In Fiscal Year 2026-27 there are 462.35 EDUs that are a ssessable, and the total assessment revenue to be collected is $32, 217. This results in the following assessments to be levied below the maximum rate:
Maximum Rate: $751.71 / EDU
Fiscal Year 2026-27 Rate: $69.68 / EDU
Benefit Zone 22 – Sterling Pointe (Parcel C)
Benefit Zone 22 is comprised of commercial parcels totaling 21.028 acres. This Zone of Benefit was formed in Fiscal Year 2006-07 and the maximum assessment rate was set at $269.62 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area 282
Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
37 - All Urban Consumers as of February 2006. Commercial parcels are assessed at
5.00 EDU/acre.
In Fiscal Year 2026-27 there are 105.14 EDUs that are a ssessable, and the total assessment revenue to be collected is $37, 287. This results in the following assessments to be levied:
Maximum Rate: $472.86 / EDU
Fiscal Year 2026-27 Rate: $354.65 / EDU
Benefit Zone 23 – Cypress Meadows/Cresleigh Grove
This Zone of Benefit was formed in Fiscal Year 2007-08 and formally detached from the District on November 10, 2020.
Benefit Zone 24 – Lincoln Highlands
Benefit Zone 24 is comprised of 180 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2007- 08 and the maximum assessment rate was set at $341.58 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2007. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 180.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $ 104,506. This results in the following assessments to be levied:
Maximum Rate: $580.59 / EDU
Fiscal Year 2026-27 Rate: $580.59 / EDU
Benefit Zone 25 – Verdera (Village 23)
Benefit Zone 25 is comprised of 75 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2007- 08 and the maximum assessment rate was set at $204.76 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2007. Single-family parcels are assessed at
1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 75.00 EDUs that are assessable, and the total assessment revenue to be collected is $26, 103. This results in the following assessments to be levied:
Maximum Rate: $348.04 / EDU
Fiscal Year 2026-27 Rate: $348.04 / EDU
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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D
38 Benefit Zone 26 – Lincoln Gateway Commercial
Benefit Zone 26 is comprised of commercial parcels totaling 4.743 acres. This Zone of Benefit was formed in Fiscal Year 2008-09 and the maximum assessment rate was set at $335.89 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of April 2008. Co mmercial parcels are assessed at 5.00 EDU/acre.
In Fiscal Year 2026-27 there are 23.72 EDUs that are assessable, and the total assessment revenue to be collected is $13, 174. This results in the following assessments to be levied:
Maximum Rate: $555.52 / EDU
Fiscal Year 2026-27 Rate: $555.52 / EDU
Benefit Zone 27 – Lincoln Square Commercial
Benefit Zone 27 is comprised of commercial parcels totaling 8.70 acres. This Zone of Benefit was formed in Fiscal Year 2008- 09 and the maximum assessment rate was set at $366.54 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of April 2008. Industrial parc els are assessed at 5.00 EDU/acre.
In Fiscal Year 2026-27 there are 43.50 EDUs that are assessable, and the total assessment revenue to be collected is $6, 593. This results in the following assessments to be levied:
Maximum Rate: $606.21 / EDU
Fiscal Year 2026-27 Rate: $151.55 / EDU
Benefit Zone 28 – Lincoln 270 Industrial
Benefit Zone 28 is comprised of industria l parcels totaling up to 139.20 acres (or a total of 105.00 acres if Phase E is not developed). This Zone of Benefit was formed in Fiscal Year 2010-11 and the maximum assessment rate was set at $170.33 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2010. Industrial parcels are assessed at 5.00 EDUs/acre.
In Fiscal Year 2026-27 there are 525.00 EDUs that are a ssessable, and the total assessment revenue to be collected is $22, 050. This results in the following assessments to be levied:
Maximum Rate: $273.57 / EDU
Fiscal Year 2026-27 Rate: $42.00 / EDU
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39 Benefit Zone 29 – Village Walk Town Houses
Benefit Zone 29 is comprised of four (4) town house parcels. This Zone of Benefit was formed in Fiscal Year 2010-11 and the maximum assessment rate was set at $153.42 per EDU, with an allowance fo r a CPI increase each fiscal year. The CPI increase is based upon the Consumer Pric e Index for the San Francisco Bay Area - All Urban Consumers as of February 2010. Town houses are assessed at 1.00 EDU/parcel.
In Fiscal Year 2026-27 ther e are 4.00 EDUs t hat are assessable, and the total assessment revenue to be collected is $986. This results in the following assessments to be levied:
Maximum Rate: $246.41 / EDU
Fiscal Year 2026-27 Rate: $246.41 / EDU
Benefit Zone 30 – Venture Drive Business Condominiums
Benefit Zone 30 is comprised of business condominium parcels totaling 38.6 acres.
This Zone of Benefit was formed in Fiscal Year 2015-16 and the maximum assessment rate has been set at $112.90 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of February 2011. Business Condominiums are assessed at 3.00 EDUs/acre.
In Fiscal Year 2026-27 there are 115.80 EDUs that are a ssessable, and the total assessment revenue to be collected is $20, 647. This results in the following assessments to be levied:
Maximum Rate: $178.30 / EDU
Fiscal Year 2026-27 Rate: $178.30 / EDU
Benefit Zone 31 – Clover Meadows
Benefit Zone 31 is comprised of 29 single-fa mily residential parcels. This Zone of Benefit was formed in Fiscal Year 2015- 16 and the maximum assessment rate has been set at $319.51 per EDU, with an allowance for a CPI increase each fiscal year.
The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of Decem ber 2014. Single-fa mily parcels are assessed at 1.00 EDU/parcel.
In Fiscal Year 2026-27 there are 29.00 EDUs that are assessable, and the total assessment revenue to be collected is $13, 341. This results in the following assessments to be levied:
Maximum Rate: $460.02 / EDU
Fiscal Year 2026-27 Rate: $460.02 / EDU
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40 Benefit Zone 32 – Lincoln Stake Center
Benefit Zone 32 is comprised of commercial parcels totaling 5.09 acres. This Zone of Benefit was formed in Fiscal Year 2015- 16 and the maximum assessment rate was set at $457.73 per EDU, with an allowance for a CPI increase each fiscal year. The CPI increase is based upon the Consumer Price Index for the San Francisco Bay Area - All Urban Consumers as of December 2015. Commercial parcels are assessed at
5.00 EDU/acre.
In Fiscal Year 2026-27 there are 25.43 EDUs that are assessable, and the total assessment revenue to be collected is $12, 180. This results in the following assessments to be levied:
Maximum Rate: $638.72 / EDU
Fiscal Year 2026-27 Rate: $479.04 / EDU
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41 PART E
PROPERTY LIST AND ASSESSMENT ROLL
A list of the addresses of all parcels and the description of each lot or parcel within each benefit zone of the City of Lincoln’s Landscape and Lighting District is shown on the last equalized Property Tax Roll of the Placer County Assessor, which by reference is hereby made a part of this Report.
This list is keyed to the Assessor's Parcel Numbers as shown on the Assessment Roll, which includes the maximum proposed am ount of assessments apportioned to each lot or parcel. The Assessment Roll is on file in the Office of the City Clerk of the City of Lincoln as shown in this Report in Appendix B.
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Fiscal Year 2026-27 APPENDIX A
APPENDIX A
DETAILED PROJECT COST BREAKDOWN
288
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 4,146.50 EDUs
COST ESTIMATE FY 2026-27
Original Benefit Zone
Proposed FY 2026-27
Estimated Beginning Fund Balance ($1,030,830)
Projected Assessment Revenue $497,153
City Contribution (Non-LLAD funds) $301,668
$798,821
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($208,423) Parks (Community, Neighborhood, Regional) and Open Space ($675,900) Localized Landscaping ($110,579)
Localized Streetlighting ($77,400)
($1,072,302)
Incidental Expenses
City Administration and Personnel ($470,626)
Materials, Supplies, Equipment, and Contingencies ($389,101) County Collection Fees ($4,972)
($864,699)
Total Expenses: ($1,937,001)
Reserve Collection: ($1,138,180)
Estimated Ending Fund Balance ($2,169,010)
Assessment Rate Varies
A - 1
289
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Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 828.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 1 (Annexed FY 2004-05)
Lincoln Crossing Phase I
Proposed FY 2026-27
Estimated Beginning Fund Balance $426,892
Projected Assessment Revenue $303,959
City Contribution (Non-LLAD funds) $62,135
$366,094
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($37,666) Parks (Community, Neighborhood, Regional) and Open Space ($159,618) Localized Landscaping $0
Localized Streetlighting ($20,700)
($217,984)
Incidental Expenses
City Administration and Personnel ($95,672)
Materials, Supplies, Equipment, and Contingencies ($79,099) County Collection Fees ($3,040)
($177,810)
Total Expenses: ($395,794)
Reserve Collection: ($29,700)
Estimated Ending Fund Balance $397,192
Assessment Rate $367.10/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $367.10 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $367.10 per EDU Subdivision No. of Units EDU Rate
Single-Family Residential 828 1.00
No. of EDUs Revenue
828.00 $303,958.80
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 2
290
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Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 454.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 2 (Annexed FY 2004-05)
Twelve Bridges & Verderas at Twelve Bridges
Proposed FY 2026-27
Estimated Beginning Fund Balance $591,993
Projected Assessment Revenue $164,716
City Contribution (Non-LLAD funds) $30,671
$195,387
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($19,004) Parks (Community, Neighborhood, Regional) and Open Space ($67,307) Localized Landscaping $0
Localized Streetlighting $0
($86,310)
Incidental Expenses
City Administration and Personnel ($37,881)
Materials, Supplies, Equipment, and Contingencies ($31,319) County Collection Fees ($1,647)
($70,847)
Total Expenses: ($157,157)
Reserve Collection: $38,230
Estimated Ending Fund Balance $630,223
Assessment Rate $362.81/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $362.81 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $362.81 per EDU Subdivision No. of Units EDU Rate
Single-Family Residential 454 1.00
No. of EDUs Revenue
454.00 $164,715.74
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 3
291
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Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 146.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 3 (Annexed FY 2004-05)
Twelve Bridges (Village 8-4)
Proposed FY 2026-27
Estimated Beginning Fund Balance $34,179
Projected Assessment Revenue $70,156
City Contribution (Non-LLAD funds) $11,154
$81,310
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($6,642) Parks (Community, Neighborhood, Regional) and Open Space ($30,277) Localized Landscaping ($2,850)
Localized Streetlighting ($4,500)
($44,268)
Incidental Expenses
City Administration and Personnel ($19,429)
Materials, Supplies, Equipment, and Contingencies ($16,063) County Collection Fees ($702)
($36,194)
Total Expenses: ($80,462)
Reserve Collection: $848
Estimated Ending Fund Balance $35,026
Assessment Rate $480.52/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $480.52 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $480.52 per EDU Subdivision No. of Units EDU Rate
Single-Family Residential 146 1.00
No. of EDUs Revenue
146.00 $70,155.92
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 4
292
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 13.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 4 (Annexed FY 2004-05)
Clayton Village
Proposed FY 2026-27
Estimated Beginning Fund Balance $37,195
Projected Assessment Revenue $4,260
City Contribution (Non-LLAD funds) $961
$5,222
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($591) Parks (Community, Neighborhood, Regional) and Open Space ($2,095) Localized Landscaping $0
Localized Streetlighting ($270)
($2,956)
Incidental Expenses
City Administration and Personnel ($1,297)
Materials, Supplies, Equipment, and Contingencies ($1,073) County Collection Fees ($43)
($2,413)
Total Expenses: ($5,369)
Reserve Collection: ($147)
Estimated Ending Fund Balance $37,048
Assessment Rate $327.71/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $327.71 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $327.71 per EDU Subdivision No. of Units EDU Rate
Single-Family Residential 13 1.00
No. of EDUs Revenue
13.00 $4,260.23
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 5
293
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 2,407.39 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 5 (Annexed FY 2005-06)
Lincoln Crossing Phases II, IIIA & IIIB
Proposed FY 2026-27
Estimated Beginning Fund Balance $1,898,234
Projected Assessment Revenue $923,764
City Contribution (Non-LLAD funds) $163,932
$1,087,696
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($112,130) Parks (Community, Neighborhood, Regional) and Open Space ($418,277) Localized Landscaping ($1,219)
Localized Streetlighting ($40,680)
($572,305)
Incidental Expenses
City Administration and Personnel ($251,181)
Materials, Supplies, Equipment, and Contingencies ($207,669) County Collection Fees ($9,238)
($468,088)
Total Expenses: ($1,040,393)
Reserve Collection: $47,303
Estimated Ending Fund Balance $1,945,537
Assessment Rate $383.72/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $383.72 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $383.72 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 1899 1.00
Condominium Residential 174 1.00
Commercial 47.77 7.00
No. of EDUs Revenue
Single-Family Residential 1,899.00 $728,684.28
Condominium Residential 174.00 $66,767.28
Commercial 334.39 $128,312.13
2,407.39 $923,763.69
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 6
294
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 470.70 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 6 (Annexed FY 2005-06)
Foskett Ranch
Proposed FY 2026-27
Estimated Beginning Fund Balance $464,142
Projected Assessment Revenue $260,660
City Contribution (Non-LLAD funds) $33,710
$294,370
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($21,546) Parks (Community, Neighborhood, Regional) and Open Space ($67,334) Localized Landscaping ($75,320)
Localized Streetlighting ($6,570)
($170,770)
Incidental Expenses
City Administration and Personnel ($74,950)
Materials, Supplies, Equipment, and Contingencies ($61,966) County Collection Fees ($2,607)
($139,523)
Total Expenses: ($310,293)
Reserve Collection: ($15,923)
Estimated Ending Fund Balance $448,219
Assessment Rate $553.77/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $553.77 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $553.77 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 322 1.00
Condominium Residential 113 1.00
Commercial 11.9 3.00
No. of EDUs Revenue
Single-Family Residential 322.00 $178,313.94
Condominium Residential 113.00 $62,576.01
Commercial 35.70 $19,769.59
470.70 $260,659.54
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 7
295
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 96.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 7 (Annexed FY 2005-06)
Joiner Village (Beazer Homes)
Proposed FY 2026-27
Estimated Beginning Fund Balance $113,062
Projected Assessment Revenue $35,485
City Contribution (Non-LLAD funds) $7,048
$42,534
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($4,367) Parks (Community, Neighborhood, Regional) and Open Space ($15,467) Localized Landscaping $0
Localized Streetlighting $0
($19,834)
Incidental Expenses
City Administration and Personnel ($8,705)
Materials, Supplies, Equipment, and Contingencies ($7,197) County Collection Fees ($355)
($16,257)
Total Expenses: ($36,091)
Reserve Collection: $6,443
Estimated Ending Fund Balance $119,505
Assessment Rate $369.64/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $369.64 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $369.64 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 96 1.00
No. of EDUs Revenue
96.00 $35,485.44
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 8
296
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 80.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 8 (Annexed FY 2005-06)
Lincoln Terrace Apartments
Proposed FY 2026-27
Estimated Beginning Fund Balance $110,649
Projected Assessment Revenue $23,367
City Contribution (Non-LLAD funds) $2,939
$26,306
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($1,820) Parks (Community, Neighborhood, Regional) and Open Space ($6,445) Localized Landscaping $0
Localized Streetlighting ($90)
($8,354)
Incidental Expenses
City Administration and Personnel ($3,667)
Materials, Supplies, Equipment, and Contingencies ($3,031) County Collection Fees ($234)
($6,932)
Total Expenses: ($15,286)
Reserve Collection: $11,020
Estimated Ending Fund Balance $121,669
Assessment Rate $292.09/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $292.09 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $292.09 per EDU Subdivision No. of Units/Acres EDU Rate
Multi-Family Residential 80 1.00
No. of EDUs Revenue
80.00 $23,367.20
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 9
297
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 306.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 9 (Annexed FY 2005-06)
Twelve Bridges (Village 8, Units 5 & 6)
Proposed FY 2026-27
Estimated Beginning Fund Balance ($39,107)
Projected Assessment Revenue $147,226
City Contribution (Non-LLAD funds) $24,505
$171,731
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($13,920) Parks (Community, Neighborhood, Regional) and Open Space ($84,626) Localized Landscaping ($20,924)
Localized Streetlighting ($9,900)
($129,370)
Incidental Expenses
City Administration and Personnel ($56,780)
Materials, Supplies, Equipment, and Contingencies ($46,944) County Collection Fees ($1,472)
($105,195)
Total Expenses: ($234,565)
Reserve Collection: ($62,834)
Estimated Ending Fund Balance ($101,941)
Assessment Rate $481.13/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $481.13 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $481.13 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 306 1.00
No. of EDUs Revenue
306.00 $147,225.78
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 10
298
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 46.00 EDUs
COST ESTIMATE FY 2026-27
Zone 10 (Annexed FY 2005-06)
Twelve Bridges (Village 19, Units A & B)
Proposed FY 2026-27
Estimated Beginning Fund Balance $67,977
Projected Assessment Revenue $16,432
City Contribution (Non-LLAD funds) $3,377
$19,809
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($2,093) Parks (Community, Neighborhood, Regional) and Open Space ($7,411) Localized Landscaping $0
Localized Streetlighting $0
($9,504)
Incidental Expenses
City Administration and Personnel ($4,171)
Materials, Supplies, Equipment, and Contingencies ($3,449) County Collection Fees ($164)
($7,784)
Total Expenses: ($17,288)
Reserve Collection: $2,522
Estimated Ending Fund Balance $70,499
Assessment Rate $357.22/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $357.22 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $357.22 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 46 1.00
No. of EDUs Revenue
46.00 $16,432.12
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 11
299
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 81.74 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 11 (Annexed FY 2005-06)
Sterling Pointe (Parcel A)
Proposed FY 2026-27
Estimated Beginning Fund Balance $147,835
Projected Assessment Revenue $28,086
City Contribution (Non-LLAD funds) $2,818
$30,904
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($4,888) Parks (Community, Neighborhood, Regional) and Open Space ($2,890) Localized Landscaping ($1,632)
Localized Streetlighting ($810)
($10,221)
Incidental Expenses
City Administration and Personnel ($4,486)
Materials, Supplies, Equipment, and Contingencies ($3,709) County Collection Fees ($281)
($8,476)
Total Expenses: ($18,697)
Reserve Collection: $12,207
Estimated Ending Fund Balance $160,041
Assessment Rate $343.60/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $458.13 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $343.60 per EDU Subdivision No. of Units/Acres EDU Rate
Commercial 16.348 5.00
No. of EDUs Revenue
81.74 $28,085.66
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 12
300
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 86.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 12 (Annexation FY 2005-06)
Sterling Pointe (Parcel B)
Proposed FY 2026-27
Estimated Beginning Fund Balance $180,780
Projected Assessment Revenue $30,244
City Contribution (Non-LLAD funds) $2,076
$32,320
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($3,585) Parks (Community, Neighborhood, Regional) and Open Space ($2,119) Localized Landscaping ($1,632)
Localized Streetlighting ($540)
($7,875)
Incidental Expenses
City Administration and Personnel ($3,456)
Materials, Supplies, Equipment, and Contingencies ($2,858) County Collection Fees ($302)
($6,616)
Total Expenses: ($14,491)
Reserve Collection: $17,829
Estimated Ending Fund Balance $198,609
Assessment Rate $351.69/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $468.92 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $351.69 per EDU Subdivision No. of Units/Acres EDU Rate
Commercial 10.767 5.00
Vacant Commercial 6.432 5.00
No. of EDUs Revenue
86.00 $30,243.58
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 13
301
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 458.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 13 (Annexed FY 2006-07)
Lakeside 6 (Units 1, 3, 4 & 5)
Proposed FY 2026-27
Estimated Beginning Fund Balance $130,542
Projected Assessment Revenue $212,169
City Contribution (Non-LLAD funds) $35,448
$247,617
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($20,835) Parks (Community, Neighborhood, Regional) and Open Space ($84,499) Localized Landscaping ($47,989)
Localized Streetlighting ($11,160)
($164,483)
Incidental Expenses
City Administration and Personnel ($72,191)
Materials, Supplies, Equipment, and Contingencies ($59,685) County Collection Fees ($2,122)
($133,998)
Total Expenses: ($298,481)
Reserve Collection: ($50,864)
Estimated Ending Fund Balance $79,678
Assessment Rate $463.25/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $463.25 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $463.25 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 458 1.00
No. of EDUs Revenue
Single-Family Residential 458.00 $212,168.50
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 14
302
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 5.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 14 (Annexed FY 2006-07)
Roznowski Parcel Map
Proposed FY 2026-27
Estimated Beginning Fund Balance $10,136
Projected Assessment Revenue $1,947
City Contribution (Non-LLAD funds) $202
$2,149
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($125) Parks (Community, Neighborhood, Regional) and Open Space ($443) Localized Landscaping $0
Localized Streetlighting $0
($568)
Incidental Expenses
City Administration and Personnel ($249)
Materials, Supplies, Equipment, and Contingencies ($206) County Collection Fees ($19)
($474)
Total Expenses: ($1,042)
Reserve Collection: $1,106
Estimated Ending Fund Balance $11,242
Assessment Rate $389.34/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $389.34 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $389.34 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 5 1.00
No. of EDUs Revenue
5.00 $1,946.70
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 15
303
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 51.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 15 (Annexed FY 2006-07)
Lincoln Gateway Residential
Proposed FY 2026-27
Estimated Beginning Fund Balance ($8,285)
Projected Assessment Revenue $24,440
City Contribution (Non-LLAD funds) $4,078
$28,518
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($2,320) Parks (Community, Neighborhood, Regional) and Open Space ($8,217) Localized Landscaping ($11,967)
Localized Streetlighting ($630)
($23,134)
Incidental Expenses
City Administration and Personnel ($10,153)
Materials, Supplies, Equipment, and Contingencies ($8,395) County Collection Fees ($244)
($18,792)
Total Expenses: ($41,926)
Reserve Collection: ($13,408)
Estimated Ending Fund Balance ($21,693)
Assessment Rate $479.21/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $479.21 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $479.21 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 51 1.00
No. of EDUs Revenue
51.00 $24,439.71
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 16
304
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 93.60 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 16 (Annexed FY 2006-07)
Aviation Business Park
Proposed FY 2026-27
Estimated Beginning Fund Balance $159,525
Projected Assessment Revenue $33,546
City Contribution (Non-LLAD funds) $1,851
$35,397
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($2,880) Parks (Community, Neighborhood, Regional) and Open Space ($1,708) Localized Landscaping ($8,675)
Localized Streetlighting $0
($13,264)
Incidental Expenses
City Administration and Personnel ($5,821)
Materials, Supplies, Equipment, and Contingencies ($4,813) County Collection Fees ($335)
($10,970)
Total Expenses: ($24,234)
Reserve Collection: $11,164
Estimated Ending Fund Balance $170,688
Assessment Rate $358.40/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $477.87 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $358.40 per EDU Subdivision No. of Units/Acres EDU Rate
Industrial 31.200 acres 3.00
No. of EDUs Revenue
93.60 $33,546.47
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 17
305
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 185.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 17 (Annexed FY 2006-07)
3D South
Proposed FY 2026-27
Estimated Beginning Fund Balance $238,428
Projected Assessment Revenue $99,463
City Contribution (Non-LLAD funds) $14,051
$113,515
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($8,416) Parks (Community, Neighborhood, Regional) and Open Space ($29,807) Localized Landscaping ($12,606)
Localized Streetlighting ($5,400)
($56,228)
Incidental Expenses
City Administration and Personnel ($24,678)
Materials, Supplies, Equipment, and Contingencies ($20,403) County Collection Fees ($995)
($46,076)
Total Expenses: ($102,304)
Reserve Collection: $11,211
Estimated Ending Fund Balance $249,638
Assessment Rate $537.64/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $537.64 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $537.64 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 185 1.00
No. of EDUs Revenue
185.00 $99,463.40
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 18
306
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 497.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 18 (Annexed FY 2007-08)
Aitken Ranch - Sorrento (Villages 1-9)
Proposed FY 2026-27
Estimated Beginning Fund Balance $1,269,582
Projected Assessment Revenue $478,372
City Contribution (Non-LLAD funds) $39,734
$518,106
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($22,609) Parks (Community, Neighborhood, Regional) and Open Space ($130,276) Localized Landscaping ($39,639)
Localized Streetlighting ($15,480)
($208,004)
Incidental Expenses
City Administration and Personnel ($91,292)
Materials, Supplies, Equipment, and Contingencies ($75,477) County Collection Fees ($4,784)
($171,553)
Total Expenses: ($379,557)
Reserve Collection: $138,549
Estimated Ending Fund Balance $1,408,131
Assessment Rate $962.52/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $962.52 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $962.52 per EDU Subdivision No. of Units/Acres EDU Rate
Village 1 (built out) 102 1.00
Village 2 (FM Aug 2013) 41 1.00
Village 3 (FM Aug 2013) 46 1.00
Village 4 (FM Nov 2013) 42 1.00
Village 5 (FM Mar 2014, no APN as of July 2014) 37 1.00 Village 6 (FM June 24, 2014) 44 1.00
Village 7 (FM June 24, 2014) 48 1.00
Village 8 (FM Nov 2013) 57 1.00
Village 9 (FM June 24, 2014) 41 1.00
Village 10 Medium Density Residential 39
1.00 497
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 19
307
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
Subdivision No. of EDUs Revenue
Village 1 (built out) 102.00 $98,177.04
Village 2 (FM Aug 2013) 41.00 $39,463.32
Village 3 (FM Aug 2013) 46.00 $44,275.92
Village 4 (FM Nov 2013) 42.00 $40,425.84
Village 5 (FM Mar 2014, no APN as of July 2014) 37.00 $35,613.24 Village 6 (FM June 24, 2014) 44.00 $42,350.88
Village 7 (FM June 24, 2014) 48.00 $46,200.96
Village 8 (FM Nov 2013) 57.00 $54,863.64
Village 9 (FM June 24, 2014) 41.00 $39,463.32
Village 10 Medium Density Residential 39.00
$37,538.28
497.00 $478,372.44
A - 20
308
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 485.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 19 (Annexed FY 2006-07)
Twelve Bridges (Village 9, Units 1-4)
Proposed FY 2026-27
Estimated Beginning Fund Balance $146,318
Projected Assessment Revenue $258,767
City Contribution (Non-LLAD funds) $38,661
$297,428
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($22,063) Parks (Community, Neighborhood, Regional) and Open Space ($111,501) Localized Landscaping ($56,259)
Localized Streetlighting ($15,390)
($205,213)
Incidental Expenses
City Administration and Personnel ($90,067)
Materials, Supplies, Equipment, and Contingencies ($74,465) County Collection Fees ($2,588)
($167,119)
Total Expenses: ($372,332)
Reserve Collection: ($74,904)
Estimated Ending Fund Balance $71,414
Assessment Rate $533.54/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $533.54 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $533.54 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 485 1.00
No. of EDUs Revenue
485.00 $258,766.90
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 21
309
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 38.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 20 (Annexed FY 2006-07)
Twelve Bridges (Village 12)
Proposed FY 2026-27
Estimated Beginning Fund Balance $48,652
Projected Assessment Revenue $13,487
City Contribution (Non-LLAD funds) $2,790
$16,277
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($1,729) Parks (Community, Neighborhood, Regional) and Open Space ($6,122) Localized Landscaping $0
Localized Streetlighting $0
($7,851)
Incidental Expenses
City Administration and Personnel ($3,446)
Materials, Supplies, Equipment, and Contingencies ($2,849) County Collection Fees ($135)
($6,430)
Total Expenses: ($14,281)
Reserve Collection: $1,997
Estimated Ending Fund Balance $50,648
Assessment Rate $354.93/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $354.93 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $354.93 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 38 1.00
No. of EDUs Revenue
38.00 $13,487.34
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 22
310
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 462.35 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 21 (Annexed FY 2006-07)
Twelve Bridges - Main Village Commercial
Proposed FY 2026-27
Estimated Beginning Fund Balance $176,088
Projected Assessment Revenue $32,217
City Contribution (Non-LLAD funds) $5,659
$37,876
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($9,787) Parks (Community, Neighborhood, Regional) and Open Space ($5,923) Localized Landscaping $0
Localized Streetlighting ($3,690)
($19,399)
Incidental Expenses
City Administration and Personnel ($8,514)
Materials, Supplies, Equipment, and Contingencies ($7,039) County Collection Fees ($322)
($15,875)
Total Expenses: ($35,274)
Reserve Collection: $2,601
Estimated Ending Fund Balance $178,689
Assessment Rate $69.68/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $751.71 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $69.68 per EDU Subdivision No. of Units/Acres EDU Rate
Commercial 66.050 acres 7.00
No. of EDUs Revenue
462.35 $32,216.55
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 23
311
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 105.14 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 22 (Annexed FY 2006-07)
Sterling Pointe (Parcel C)
Proposed FY 2026-27
Estimated Beginning Fund Balance $241,149
Projected Assessment Revenue $37,287
City Contribution (Non-LLAD funds) $3,360
$40,647
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($5,963) Parks (Community, Neighborhood, Regional) and Open Space ($3,525) Localized Landscaping $0
Localized Streetlighting $0
($9,488)
Incidental Expenses
City Administration and Personnel ($4,164)
Materials, Supplies, Equipment, and Contingencies ($3,443) County Collection Fees ($373)
($7,980)
Total Expenses: ($17,468)
Reserve Collection: $23,179
Estimated Ending Fund Balance $264,328
Assessment Rate $354.65/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $472.86 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $354.65 per EDU Subdivision No. of Units/Acres EDU Rate
Commercial 21.028 acres 5.00
No. of EDUs Revenue
105.14 $37,287.38
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 24
312
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 180.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 24 (Annexed FY 2007-08)
Lincoln Highlands
Proposed FY 2026-27
Estimated Beginning Fund Balance $245,227
Projected Assessment Revenue $104,506
City Contribution (Non-LLAD funds) $13,720
$118,227
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($8,188) Parks (Community, Neighborhood, Regional) and Open Space ($35,498) Localized Landscaping ($9,388)
Localized Streetlighting ($3,510)
($56,584)
Incidental Expenses
City Administration and Personnel ($24,834)
Materials, Supplies, Equipment, and Contingencies ($20,532) County Collection Fees ($1,045)
($46,412)
Total Expenses: ($102,996)
Reserve Collection: $15,231
Estimated Ending Fund Balance $260,458
Assessment Rate $580.59/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $580.59 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $580.59 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 180 1.00
No. of EDUs Revenue
180.00 $104,506.20
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 25
313
Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 75.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 25 (Annexed FY 2007-08)
Verderas (Village 23)
Proposed FY 2026-27
Estimated Beginning Fund Balance $126,776
Projected Assessment Revenue $26,103
City Contribution (Non-LLAD funds) $5,506
$31,609
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($3,412) Parks (Community, Neighborhood, Regional) and Open Space ($12,084) Localized Landscaping $0
Localized Streetlighting $0
($15,496)
Incidental Expenses
City Administration and Personnel ($6,801)
Materials, Supplies, Equipment, and Contingencies ($5,623) County Collection Fees ($261)
($12,685)
Total Expenses: ($28,181)
Reserve Collection: $3,428
Estimated Ending Fund Balance $130,204
Assessment Rate $348.04/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $348.04 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $348.04 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 75 1.00
No. of EDUs Revenue
75.00 $26,103.00
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 26
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Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 23.72 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 26 (Annexed FY 2009-10)
Lincoln Gateway Commercial
Proposed FY 2026-27
Estimated Beginning Fund Balance ($7,850)
Projected Assessment Revenue $13,174
City Contribution (Non-LLAD funds) $1,633
$14,807
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($2,423) Parks (Community, Neighborhood, Regional) and Open Space ($1,432) Localized Landscaping ($9,786)
Localized Streetlighting $0
($13,642)
Incidental Expenses
City Administration and Personnel ($5,987)
Materials, Supplies, Equipment, and Contingencies ($4,950) County Collection Fees ($132)
($11,070)
Total Expenses: ($24,712)
Reserve Collection: ($9,905)
Estimated Ending Fund Balance ($17,755)
Assessment Rate $555.52/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $555.52 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $555.52 per EDU Subdivision No. of Units/Acres EDU Rate
Commercial 4.743 5.00
No. of EDUs Revenue
23.72 $13,174.16
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 27
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Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 43.50 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 27 (Annexed FY 2009-10)
Lincoln Square Commercial
Proposed FY 2026-27
Estimated Beginning Fund Balance $127,013
Projected Assessment Revenue $6,593
City Contribution (Non-LLAD funds) $406
$6,998
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($605) Parks (Community, Neighborhood, Regional) and Open Space ($358) Localized Landscaping ($1,658)
Localized Streetlighting ($180)
($2,801)
Incidental Expenses
City Administration and Personnel ($1,229)
Materials, Supplies, Equipment, and Contingencies ($1,016) County Collection Fees ($66)
($2,312)
Total Expenses: ($5,113)
Reserve Collection: $1,886
Estimated Ending Fund Balance $128,899
Assessment Rate $151.55/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $606.21 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $151.55 per EDU Subdivision No. of Units/Acres EDU Rate
Commercial 8.70 acres 5.00
No. of EDUs Revenue
43.50 $6,592.53
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 28
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Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 525.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 28 (Annexed FY 2010-11)
Lincoln 270 Industrial
Proposed FY 2026-27
Estimated Beginning Fund Balance $193,092
Projected Assessment Revenue $22,050
City Contribution (Non-LLAD funds) $4,754
$26,804
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($8,437) Parks (Community, Neighborhood, Regional) and Open Space ($4,990) Localized Landscaping $0
Localized Streetlighting $0
($13,426)
Incidental Expenses
City Administration and Personnel ($5,893)
Materials, Supplies, Equipment, and Contingencies ($4,872) County Collection Fees ($221)
($10,985)
Total Expenses: ($24,411)
Reserve Collection: $2,393
Estimated Ending Fund Balance $195,485
Assessment Rate $42.00/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $273.57 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $42.00 per EDU Subdivision No. of Units/Acres EDU Rate
Commercial (with Phase "E" developed) 139.20 5.00
No. of EDUs Revenue
Commercial (with Phase "E" developed) 696.00 $29,232.00 Subdivision No. of Units/Acres EDU Rate
Commercial (without Phase "E" developed) 105.00 5.00
No. of EDUs Revenue
Commercial (without Phase "E" developed) 525.00 $22,050.00 (County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 29
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Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 4.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 29 (Annexed FY 2010-11)
Village Walk Town Houses
Proposed FY 2026-27
Estimated Beginning Fund Balance $348
Projected Assessment Revenue $986
City Contribution (Non-LLAD funds) $298
$1,284
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($182) Parks (Community, Neighborhood, Regional) and Open Space ($644) Localized Landscaping $0
Localized Streetlighting ($180)
($1,006)
Incidental Expenses
City Administration and Personnel ($442)
Materials, Supplies, Equipment, and Contingencies ($365) County Collection Fees ($10)
($817)
Total Expenses: ($1,823)
Reserve Collection: ($539)
Estimated Ending Fund Balance ($190)
Assessment Rate $246.41/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $246.41 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $246.41 per EDU Subdivision No. of Units/Acres EDU Rate
Residential Townhomes 4.00 1.00
No. of EDUs Revenue
4.00 $985.64
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 30
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Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 115.80 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 30 (Annexed FY 2011-12)
Venture Drive Business Condominiums
Proposed FY 2026-27
Estimated Beginning Fund Balance $29,945
Projected Assessment Revenue $20,647
City Contribution (Non-LLAD funds) $6,972
$27,619
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($12,328) Parks (Community, Neighborhood, Regional) and Open Space ($7,292) Localized Landscaping ($737)
Localized Streetlighting ($180)
($20,537)
Incidental Expenses
City Administration and Personnel ($9,014)
Materials, Supplies, Equipment, and Contingencies ($7,452) County Collection Fees ($206)
($16,672)
Total Expenses: ($37,209)
Reserve Collection: ($9,590)
Estimated Ending Fund Balance $20,355
Assessment Rate $178.30/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $178.30 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $178.30 per EDU Subdivision No. of Units/Acres EDU Rate
Business Condominium (12 units) APN 021-562-017 12.70 3.00 No. of EDUs Revenue
Business Condominium (12 units) APN 021-562-017 38.10 $6,793.23 No. of Units/Acres EDU Rate
Business Condominium (4 units) APN 021-564-002 through 005 25.90 3.00 No. of EDUs Revenue
Business Condominium (4 units) APN 021-564-002 through 005 77.70 $13,853.91 (County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 31
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Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 29.00 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 31 (Annexed FY 2014-15)
Clover Meadows
Proposed FY 2026-27
Estimated Beginning Fund Balance $51,730
Projected Assessment Revenue $13,341
City Contribution (Non-LLAD funds) $2,129
$15,470
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($1,319) Parks (Community, Neighborhood, Regional) and Open Space ($4,672) Localized Landscaping $0
Localized Streetlighting $0
($5,992)
Incidental Expenses
City Administration and Personnel ($2,630)
Materials, Supplies, Equipment, and Contingencies ($2,174) County Collection Fees ($133)
($4,937)
Total Expenses: ($10,929)
Reserve Collection: $4,541
Estimated Ending Fund Balance $56,271
Assessment Rate $460.02/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $460.02 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $460.02 per EDU Subdivision No. of Units/Acres EDU Rate
Single-Family Residential 29.00 1.00
No. of EDUs Revenue
29.00 $13,340.58
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 32
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Lincoln Landscaping & Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A
FY 2026-27 Assessments for 25.43 EDUs
COST ESTIMATE FY 2026-27
Benefit Zone 32 (Annexed FY 2015-16)
Lincoln Stake Center
Proposed FY 2026-27
Estimated Beginning Fund Balance $86,912
Projected Assessment Revenue $12,180
City Contribution (Non-LLAD funds) $379
$12,558
Estimated Operating Expenses
Prorated Share of Arterial Roads (Landscape and Streetlighting) ($672) Parks (Community, Neighborhood, Regional) and Open Space ($398) Localized Landscaping $0
Localized Streetlighting $0
($1,070)
Incidental Expenses
City Administration and Personnel ($470)
Materials, Supplies, Equipment, and Contingencies ($388) County Collection Fees ($122)
($980)
Total Expenses: ($2,050)
Reserve Collection: $10,509
Estimated Ending Fund Balance $97,421
Assessment Rate $479.04/EDU
Maximum FY 2026-27 Assesment Rate
Maximum assmt. rate per equivalent dwelling unit is $638.72 per EDU FY 2026-27 Assessment Rates
Assessment Rate per equivalent dwelling unit is $479.04 per EDU Subdivision No. of Units/Acres EDU Rate
Institutional 5.09 5.00
No. of EDUs Revenue
25.43 $12,179.59
(County only accepts assessments in even pennies so the property tax bill payments can be split evenly in two) A - 33
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Fiscal Year 2026-27 APPENDIX B
APPENDIX B
ASSESSMENT ROLL
(on file with the City Clerk)
322
SUBJECT:
Receive a Presentation and Hold the Public Hearing on the Draft 2026-2030 Consolidated Plan and Annual Action Plan. (Nita Wracker)
SUBMITTED BY:
Sonja Dillree
DEPARTMENT:
Finance
DATE:
May 12, 2026
Item Number 13.A
STAFF RECOMMENDATION:
Staff recommends Council conduct a public hearing to gather comments on the draft 2026- 2030 Consolidated Plan.
BACKGROUND/INTRODUCTION:
In the Fall of 2023 the U.S. Department of Housing and Urban Development (HUD) notified the City that it had been award entitlement status for Community Development Block Grant (CDBG) Program funds. CDBG Entitlement funds are allocated through the Federal budget process on an annual basis. Allocated funds do not accumulate from year to year and entitled funds must be spent in accordance with an accepted Consolidated Plan / Action Plan developed through citizen participation.
The intent of this public hearing is to collect feedback on the draft 2026-30 Consolidated Plan and 2026 Annual Action Plan for the City of Lincoln before submitting the plans to the U.S.
Department of Housing and Urban Development (HUD) on June 3, 2026.
FINDINGS/ANALYSIS:
The City has been allocated $272,325 in housing and community development funds from HUD in 2026. The 2026-30 Consolidated Plan articulates the priority needs and goals the City will undertake over the next five years while the 2026 Annual Action Plan proposes a one-year spending plan for the Community Development Block Grant (CDBG) program. A 30-day public comment period will be held from April 20th to May 20, 2026, to provide the public with the opportunity to review and comment on the draft 2026-30 Consolidated Plan and 2026 Annual Action Plan.
STAFF REPORT
323
The Consolidated Plan is designed to help local jurisdictions assess affordable housing needs and market conditions, and to make data-driven, place-based investment decisions. The consolidated planning process serves as the framework for a community-wide dialogue to identify housing and community development priorities that align and focus funding from the Community Planning and Development (CPD) formula block grant programs, including the CDBG program.
ATTACHMENTS:
City of Lincoln Con Plan PowerPoint Public Hearing 2.pptx City of Lincoln 2026-30 Consolidated Plan Draft.pdf
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2026-30 Consolidated
Plan Public Hearing #2
City of Lincoln, CA
Denver, Colorado 80203
970.880.1415 x (104)
[email protected]
TUESDAY, MAY 12, 2026
PRESENTED BY
Frankie Lewington, Senior Associate
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2 Consolidated
Plan Overview A planning document required by the U.S.
Department of Housing and Urban Development
(HUD) every 5 years as a condition of receiving
housing and community development funding.
It uses a combination of data and community
outreach to determine the top housing needs,
community development concerns, and gaps in
supportive services for low to moderate income
households.
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3 Consolidated Plan Overview
Project components:
Housing needs assessment
Housing market analysis
Strategic Plan and Action Plan
Community engagement
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4 Community Engagement Overview
● Citizen Participation Plan (CPP)
● Open House Event in October 2025
● 15+ stakeholder organizations consulted serving Lincoln and Placer County ● 215 responses to the Housing and Community Development survey ● Two public hearings – one in October 2025 and one tonight 328
5 2026-30 Priority Needs
Public infrastructure and improvements
Affordable and accessible rental housing
Housing rehabilitation
Community services
Economic development
329
6 Proposed 2026-30 Consolidated Plan
Goals
• Goal 1. Support community and economic development
revitalization
• Goal 2. Increase the availability and access to critical community services
• Goal 3. Program Administration
330
7 Program
Year 2026
Allocation
and
Proposed
Activities
Activity/Program PY26 Amount
McBean Park Accessibility
Improvements
$217,860
Administration $54,465
Total $272,325
CDBG $272,325
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Public Hearing
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9 Public Comment
Period
Comments on the draft
plan accepted through
May 20, 2026
Who we are and how to reach us:
● Root Policy Research, [email protected];
970-880-1415
● City of Lincoln [email protected]
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Executive Summary
ES-05 Executive Summary - 24 CFR 91.200(c), 91.220(b)
1. Introduction
The 2026-30 Consolidated Plan identifies the City of Lincoln’s vision, priority needs, and goals for allocating federal housing and community development block grants provided by the U.S. Department of Housing and Urban Development (HUD) for program years (PY) 2026 through 2030. This plan also contains the one-year Action Plan for PY2026.
In order to receive housing and community development funding from HUD, the City of Lincoln is required to develop the Consolidated Plan, which serves as a tool for priority-setting and targeted investment planning to address housing and community development challenges in the community. The plan facilitates the City’s coordinated effort to review and create strategies to develop affordable housing, address community development needs, and support service needs within the community.
Over the next five years, the City will receive funding from the Community Development Block Grant (CDBG) program. The CDBG program provides federal funds to eligible activities, including but not limited to, grantee administration, housing rehabilitation, construction or rehabilitation of public facilities and infrastructure, removal of architectural barriers, or public services.
The City anticipates receiving $1,361,625 of CDBG funding over the five-year period. For PY26, the City of Lincoln will receive $272,325 to address the priority needs and achieve the goals set out in the plan.
Through the development of this plan, the City identified the following priority needs:
• Affordable and accessible rental housing, particularly for aging residents with fixed incomes.
Increasing more affordable housing options in the community was identified as a significant need throughout the community engagement process. Additionally, while just over a third of rental households in Lincoln have household income of $50,000 or less, only 8% of current rental units are affordable to this population.
• Housing rehabilitation of existing rental units, particularly for households living in and around the downtown area of Lincoln. Of the Census tract that covers this area, approximately 63% of renter households live in units with at least one physical condition issue. Moreover, approximately 27% of households in this census tract live in poverty compared to approximately 8% of households citywide.
• Community services identified during the community engagement process as significantly needed within the city include, but are not limited to, access to basic needs (e.g., food, clothing), mental health services, affordable childcare, housing navigation and support services, and other supportive services for vulnerable populations (e.g., survivors of domestic violence). • Public infrastructure and improvements identified during the community engagement process as significantly needed within the city include, but are not limited to, upgraded water, street, and road infrastructure, improvements to existing parks, sidewalk upgrades, and better lighting. • Economic development opportunities for low- to moderate-income residents through, but not limited to, job skills training, enhanced workforce development opportunities, business and commercial revitalization efforts, financial literacy assistance, and small business support. 334
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As such, the City’s 2026-30 Consolidated Plan goals are:
• Support community and economic development revitalization. The City of Lincoln will look to support community and economic development revitalization efforts, including enhancing public infrastructure and expanding access to economic development opportunities for low- to moderate-income populations.
• Increase the availability and access to critical community services. The City of Lincoln will look to partner with local organizations that provide a variety of community services to low- to moderate-income and special needs populations.
• CDBG Administration. The City of Lincoln will utilize a proportion of its entitlement funding to administer the CDBG program.
Note: the City has other funding sources to address identified housing needs; as such, CDBG resources will be utilized for other eligible purposes.
2. Summary of the objectives and outcomes identified in the Plan Needs Assessment Overview
The top housing and community development needs identified through data analysis and the community engagement process include:
Housing Needs:
• Affordability. Increasing rent coupled with higher costs for utilities and basic needs has created an unsustainable situation for lower income residents in Lincoln, particularly for older residents on a fixed income (e.g., living on Social Security) and families with children. This challenge was mentioned across stakeholder interviews and has contributed to overcrowding (e.g., “doubling up”) and other indicators that put individuals and families at risk of homelessness. For both renter and owner households, cost burden and severe cost burden continue to be the most common housing problems.
• Quality and accessible housing. Stakeholder interview participants identified a high need for rehabilitation of renter-occupied units, particularly for low-income renters, and modification needs for older adults and people with disabilities. Stakeholders also emphasized the need for more accessible housing options throughout the city. Although much of Lincoln’s housing stock is new, housing in central Lincoln tends to be older with more repair needs. The financial impact of cost burden and severe cost burden can prevent low-income homeowners from completing repairs.
• Overcrowding. Overcrowding is defined by HUD as more than one person per bedroom.
Stakeholders indicated that it is becoming increasingly common for lower income residents to double up with extended family, roommates, or other friends in order to afford housing. • Public housing and housing choice voucher holders. The Placer County Housing Authority administers vouchers to 79 households in Lincoln. Stakeholders reported that case management was key in providing stability for residents using vouchers. Budget constraints on PCHA have resulted in a halt in leasing and the authority has had to scale back the number of vouchers utilized across the county.
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• Homelessness. The Homeless Resource Council of the Sierras conducted Point-in-Time (PIT) count in January 2025. Within Placer County, 711 people were experiencing homelessness. Fifty- nine percent 418 people) were unsheltered (i.e. slept outside or in a location not suitable for human habitation) and 41% (293 people) were sheltered. Lincoln’s Homeless Pilot Program resulted in increased collaboration between non-profits, faith-based organizations, and the city and has resulted in the purchase of two trailers for individuals experiencing homelessness.
These trailers come with wrap-around services like housing navigation and support finding stable employment.
• Non-homeless special needs. Special populations in this section include older adult households, frail elderly, persons with disabilities, large households, single parent households, survivors of domestic violence, and persons with addictions or a mental illness. As outlined by stakeholders, the non-homeless special needs populations in Lincoln have a wide range of service needs, including housing affordable on a fixed income, assistance with home repairs and accessibility improvements, transportation to health care appointments, and workforce assistance.
Non-Housing Community Development needs:
• Public improvements. Lincoln is working to improve trail networks, public safety buildings, and the McBean Pool. Specific improvements identified during the community engagement process include, but are not limited to, upgraded water, street, and road infrastructure, improvements to existing parks, sidewalk upgrades, and better lighting. • Public services. Stakeholders identified a variety of needed public services, including but not limited to, rent and utility assistance, better access to basic needs (e.g., food, clothing), mental health services, affordable childcare, housing navigation and support services, and other supportive services for vulnerable populations (e.g., survivors of domestic violence). • Economic development opportunities for low- to moderate-income residents through, but not limited to, job skills training, enhanced workforce development opportunities, business and commercial revitalization efforts, financial literacy assistance, and small business support.
3. Evaluation of past performance
N/A; this is the City of Lincoln’s first Consolidated Plan.
4. Summary of citizen participation process and consultation process Below is a summary of the citizen participation and consultation processes implemented by the City of Lincoln for the development of the 2026-30 Consolidated Plan:
◼ The City of Lincoln posted its initial Citizen Participation Plan from October 10th, 2025, through November 14th, 2025, to provide the community with an opportunity to provide feedback on the Plan and how the City proposed to engage the community through the development of the plan.
The public comment period ran beyond the 15-day public comment period requirement in order to provide more time for the community to provide input. No comments were received on the City’s Citizen Participation Plan.
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◼ The first public hearing was held on Tuesday, October 28th, 2025, at the Lincoln City Council meeting to provide an overview of the Consolidated Plan, the plan development process, and provide an opportunity for the public to share their experience and insight on housing and service challenges and needs in the community. Four members of the public provided comments at the public hearing.
◼ An Open House Event was held on Wednesday, October 29th, 2025, from 3-7pm at the Lincoln Public Library to inform the public about the Consolidated Plan development process and collect feedback on housing, community development, public service, and economic development needs and challenges in the community. Eight members of the public participated and provided feedback at the event.
◼ Representatives from 15+ organizations that serve Lincoln and the broader county participated in stakeholder focus groups and interviews throughout the development of the plan. Organizations represented a variety of interests, including but not limited to, affordable housing development, social services, economic development, and services targeted at specific populations (e.g., people living with disabilities, survivors of domestic violence). Organizations representing all of the required consultation categories were invited to participate in these conversations. ◼ A Housing and Community Development stakeholder survey was administered to collect feedback on housing, community development, and economic development needs and challenges facing the Lincoln community. The survey received 215 responses.
◼ A 30-day draft public comment period will be held from April 20th through May 20th, 2026, to provide the public the opportunity to review and comment on the draft Consolidated Plan. A public hearing will be held on Tuesday, May 12th, 2026, to provide another opportunity for the public to provide feedback.
5. Summary of public comments
Two public hearings were held during the development of this plan:
The first public hearing was held on Tuesday, October 28th, 2025, at the Lincoln City Council meeting to provide an overview of the Consolidated Plan, the plan development process, and provide an opportunity for the public to share their experience and insight on housing and service challenges and needs in the community. Four members of the public provided comments at the public hearing.
The second public hearing will be held on Tuesday, May 12, 2026, at the Lincoln City Council meeting to provide an opportunity for the public to comment and provide feedback on the draft Consolidated Plan.
The public hearing will be held during the 30-day comment period, which will run from April 20th through May 20th, 2026. A summary of the comments provided during the public comment period, including the public hearing, will be included in the final Consolidated Plan.
6. Summary of comments or views not accepted and the reasons for not accepting them
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7. Summary
During the five-year Consolidated Planning period, the City of Lincoln expects to receive $1,361,625 in Community Development Block Grant (CDBG) funding.
Priority needs identified that will be addressed over the five-year period include:
• Affordable and accessible rental housing, particularly for aging residents with fixed incomes.
Increasing more affordable housing options in the community was identified as a significant need throughout the community engagement process. Additionally, while just over a third of rental households in Lincoln have household income of $50,000 or less, only 8% of current rental units are affordable to this population.
• Housing rehabilitation of existing rental units, particularly for households living in and around the downtown area of Lincoln. Of the Census tract that covers this area, approximately 63% of renter households live in units with at least one physical condition issue. Moreover, approximately 27% of households in this census tract live in poverty compared to approximately 8% of households citywide.
• Community services identified during the community engagement process as significantly needed within the city include, but are not limited to, access to basic needs (e.g., food, clothing), mental health services, affordable childcare, housing navigation and support services, and other supportive services for vulnerable populations (e.g., survivors of domestic violence). • Public infrastructure and improvements identified during the community engagement process as significantly needed within the city include, but are not limited to, upgraded water, street, and road infrastructure, improvements to existing parks, sidewalk upgrades, and better lighting. • Economic development opportunities for low- to moderate-income residents through, but not limited to, job skills training, enhanced workforce development opportunities, business and commercial revitalization efforts, financial literacy assistance, and small business support.
As such, the City’s 2026-2030 Consolidated Plan goals are:
• Support community and economic development revitalization. The City of Lincoln will look to support community and economic development revitalization efforts, including enhancing public infrastructure and expanding access to economic development opportunities for low- to moderate-income populations.
• Increase the availability and access to critical community services. The City of Lincoln will look to partner with local organizations that provide a variety of community services to low- to moderate-income and special needs populations.
• CDBG Administration. The City of Lincoln will utilize a proportion of its entitlement funding to administer the CDBG program.
Note: the City has other funding sources to address identified housing needs; as such, CDBG resources will be utilized for other eligible purposes.
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The Process
PR-05 Lead & Responsible Agencies 24 CFR 91.200(b)
1. Describe agency/entity responsible for preparing the Consolidated Plan and those responsible for administration of each grant program and funding source The following are the agencies/entities responsible for preparing the Consolidated Plan and those responsible for administration of each grant program and funding source.
Agency Role Name Department/Agency
Lead Agency LINCOLN FINANCE DEPARTMENT
Table 1 – Responsible Agencies
Consolidated Plan Public Contact Information
Sonja Dillree
Admin Analyst II
600 Sixth Street
Lincoln, CA 95648
916-434-2427
[email protected]
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PR-10 Consultation – 91.100, 91.110, 91.200(b), 91.300(b), 91.215(I) and
91.315(I)
1. Introduction
As part of the Consolidated Plan development process, federal regulations (24 CFR 91.200(b), 91.215(i)) include the requirement that a jurisdiction consult extensively with community service providers, other jurisdictions, and other entities with a potential interest in or knowledge of that jurisdiction’s housing and non-housing community development issues. The following section describes the efforts made by the City of Lincoln to engage with the community-at-large and organizations that serve populations that will primarily benefit from CDBG resources.
Provide a concise summary of the jurisdiction’s activities to enhance coordination between public and assisted housing providers and private and governmental health, mental health and service agencies (91.215(I)).
In order to enhance coordination and form effective relationships between public and assisted housing providers and private and governmental health, mental health, and service agencies, the City of Lincoln reached out to a variety of nonprofits, social service providers, and other governmental agencies and organizations to provide input on the development of the Consolidated Plan and how best to serve low- to moderate income, special needs, and other vulnerable populations. A list of the organizations that were consulted with for this plan can be found in Table 2 below.
Describe coordination with the Continuum of Care and efforts to address the needs of homeless persons (particularly chronically homeless individuals and families, families with children, veterans, and unaccompanied youth) and persons at risk of homelessness Homeless Resource Council of the Sierras, the Continuum of Care organization for Placer and Nevada Counties, works “to develop, coordinate, and support projects, services, and resources that will enhance partners’ ability to prevent and end homelessness in Nevada and Placer Counties.” The City of Lincoln, in close coordination with their public safety department, also currently administers a program connecting people experiencing homelessness with temporary housing and services. Where opportunities arise, the City will look to coordinate efforts with the CoC to best address the needs of people experiencing homelessness, as well as those at risk of experiencing homelessness, in the community.
Describe consultation with the Continuum(s) of Care that serves the jurisdiction's area in determining how to allocate ESG funds, develop performance standards and evaluate outcomes, and develop funding, policies and procedures for the administration of HMIS The City of Lincoln does not receive or administer ESG funds.
2. Describe Agencies, groups, organizations and others who participated in the process and describe the jurisdictions consultations with housing, social service agencies and other entities
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Agency/Group/Organi
zation
Agency/Group/Organiz
ation Type
What section of
the Plan was
addressed by
Consultation?
How was the Agency/Group/Organization
consulted and what are the anticipated
outcomes of the consultation or areas for
improved coordination?
City of Lincoln
Economic
Development
Committee
Other government—
local
Advisory committee
Needs
Assessment
Market Analysis
Strategic Plan
On Wednesday, December 10th, 2025,
Economic Development Committee
members provided input on housing and
economic development needs of low- to
moderate-income populations in the Lincoln
community.
Stand Up Placer Services—Victims of
Domestic Violence;
Services—Victims
Child Welfare Agency
Needs
Assessment
Market Analysis
Homelessness
Strategy
Strategic Plan
Two representatives from Stand Up Placer
provided information on the housing,
community development, and service needs
of survivors of domestic violence in Lincoln
and throughout Placer County. This feedback
helped inform the Needs Assessment,
Market Analysis, Homelessness Strategy, and
development of the Strategic Plan.
Placer County
Continuum of Care
Continuum of Care
Services—Homeless
Needs
Assessment
Market Analysis
Homelessness
Strategy
Strategic Plan
A representative from the Placer County
Continuum of Care provided information on
the housing and service needs of residents
experiencing homelessness in Lincoln and
throughout Placer County. This feedback
helped inform the Needs Assessment,
Market Analysis, Homelessness Strategy, and
development of the Strategic Plan.
Lincoln CA Cares Services—Homeless
Needs
Assessment
Market Analysis
Homelessness
Strategy
Strategic Plan
Five representatives from the Lincoln CA
Cares Board provided information on the
housing and service needs of residents
experiencing homelessness in Lincoln. This
feedback helped inform the Needs
Assessment, Market Analysis, Homelessness
Strategy, and development of the Strategic
Plan.
Placer Community
Foundation
Civic Leaders Needs
Assessment
Market Analysis
Strategic Plan
A representative from the Placer Community
Foundation provided information on the
housing, community development, public
service, and economic development needs of
low- to moderate-income populations in
Lincoln and throughout Placer County. This
feedback helped inform the Needs
Assessment, Market Analysis, and
development of the Strategic Plan.
EAH Housing Housing Needs
Assessment
Market Analysis
Strategic Plan
A representative from EAH Housing provided
information on the challenges of developing
affordable housing, as well as potential
solutions to address those challenges, in
Lincoln and throughout Placer County. This
feedback helped inform the Needs
Assessment, Market Analysis, and
development of the Strategic Plan.
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Orozco & Associates
Consulting/
Sacramento
Environmental Justice
Coalition
Other—Advocacy
organization for
vulnerable populations
Needs
Assessment
Market Analysis
Homelessness
Strategy
Strategic Plan
A representative from Orozco & Associates
Consulting and the Sacramento
Environmental Justice Coalition provided
information on the housing, community
development, public service, and economic
development needs of low- to moderate-
income populations in Lincoln and
throughout Placer County. This feedback
helped inform the Needs Assessment,
Market Analysis, Homelessness Strategy, and
development of the Strategic Plan
City of Lincoln Services—Narrowing
the Digital Divide
Agency – Management
of Public Land or Water
Resources
Market Analysis
Strategic Plan
Information related to the City’s Broadband
Master Plan and City’s Water Shortage
Contingency Plan helped inform the Market
Analysis and Strategic Plan sections of the
Plan.
Latino Leadership
Council
Services – Health
Services – Education
Services – Children
Needs
Assessment
Market Analysis
Strategic Plan
Information from the Latino Leadership
Council helped inform the housing and
service needs of the population their
organization represents. This feedback
helped inform the Needs Assessment,
Market Analysis, and development of the
Strategic Plan.
Placer County Housing
Authority
Public Housing
Authority
Services—Housing
Needs
Assessment
Market Analysis
Homelessness
Strategy
Strategic Plan
Two representatives from the Placer County
Housing Authority provided feedback on the
housing and service needs of low- to
moderate-income populations in Lincoln and
Placer County. This feedback helped inform
the Needs Assessment, Market Analysis, and
the development of the Strategic Plan.
Placer County Flood
Control District
Agency—Managing
Flood Prone Areas
Market Analysis
Strategic Plan
Information related to the City’s Broadband
Master Plan and Water Shortage
Contingency Plan were incorporated into the
Market Analysis section of the Plan.
Placer County Office of
Emergency Services
Agency—Emergency
Management
Market Analysis
Strategic Plan
Information from Placer County Office of
Emergency Services was incorporated to
understand hazards risks in Lincoln, Placer
County, and the broader region. This input
contributed to the Market Analysis and the
development of the Strategic Plan.
Placer County
Transportation
Planning Agency
Planning organization Needs
Assessment
Strategic Plan
Information from the Placer County
Transportation Planning Agency was
incorporated into the Needs Assessment and
Strategic Plan sections of the Consolidated
Plan.
Placer Independent
Resource Services
Services—Persons with
Disabilities
Needs
Assessment
Market Analysis
Strategic Plan
Information from Placer Independent
Resource Services helped inform the housing
and service needs of people living with
disabilities in Lincoln and throughout Placer
County. This feedback helped inform the
Needs Assessment, Market Analysis, and the
development of the Strategic Plan.
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Downtown Lincoln
Association
Business Leaders Needs
Assessment
Market Analysis
Strategic Plan
On Thursday, January 8th, 2026, 25+
members of the Downtown Lincoln
Association provided input on community
and economic development needs in the
Lincoln community. This feedback helped
inform the Needs Assessment, Market
Analysis, and the development of the
Strategic Plan.
Valley Vision Regional organization
Services—Employment
Needs
Assessment
Market Analysis
Strategic Plan
A representative from Valley Vision provided
information on the housing and workforce
development needs of Lincoln, Placer
County, and the broader California Capital
region, including the workforce needs of low-
to moderate-income populations. This
feedback helped inform the Needs
Assessment, Market Analysis, and the
development of the Strategic Plan.
Placer County Health
& Human Services
Health Agency
Services—Health
Services—Elderly
Publicly Funded
Institution/System of
Care
Needs
Assessment
Market Analysis
Homelessness
Strategy
Strategic Plan
A representative from Placer County Health
& Human Services, Adult System of Care
Division provided information on the housing
and service needs of low- to moderate
income and special needs populations in
Lincoln. This feedback helped inform the
Needs Assessment, Market Analysis, and the
development of the Strategic Plan.
United Way California
Capital Region
Services—Children
Services—Education
Needs
Assessment
Market Analysis
Strategic Plan
A representative from United Way California
Capital Region provided information on the
housing and service needs of low- to
moderate-income populations in Lincoln,
Placer County, and the broader California
Capital region. This feedback helped inform
the Needs Assessment, Market Analysis, and
the development of the Strategic Plan.
Table 2 – Agencies, groups, organizations who participated
Identify any Agency Types not consulted and provide rationale for not consulting Organizations representing every required consultation category were provided with the opportunity to offer feedback on the development of the Consolidated Plan; however, not all organizations that were invited responded to requests to participate and provide feedback. For organizations that did not 343
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respond to consultation requests, existing plans and other information available on these organization’s websites were included in the Consolidated Plan.
Other local/regional/state/federal planning efforts considered when preparing the Plan Name of Plan Lead Organization How do the goals of your Strategic Plan overlap with the
goals of each plan?
Placer Community Foundation
10-Year Affordable Housing
Strategic Plan
Placer Community Foundation The goals of the Affordable Housing Strategic Plan align with
the Consolidated Plan goal of
increasing and preserving
affordable housing.
City of Lincoln Capital
Improvement Projects
City of Lincoln The goals of the City’s Capital
Improvement Projects list aligns
with the Consolidated Plan goal
of supporting community and
economic development
revitalization.
City of Lincoln Economic
Development 2024-2029 Action
Plan
City of Lincoln The goals of the City’s Economic
Development Action Plan align
with the Consolidated Plan goal
of supporting community and
economic development
revitalization.
Lincoln’s 2023-2025 Strategic
Plan
City of Lincoln The goals of the City’s Strategic
Plan align with all of the City’s
Consolidated Plan goals.
2021 City of Lincoln Housing
Element
City of Lincoln The goals of the City’s Housing
Element align with the
Consolidated Plan goal of
increasing and preserving
affordable housing.
Broadband Master Plan City of Lincoln The goals of the Broadband Master Plan align with the
Consolidated Plan goal of
supporting community and
economic development
revitalization.
Placer County Local Hazard
Mitigation Plan 2021 Update
Placer County Office of
Emergency Services
The goals of the Hazard
Mitigation Plan align with the
Consolidated Plan goal of
supporting community and
economic development
revitalization.
Table 3 – Other local / regional / federal planning efforts
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adjacent units of general local government, in the implementation of the Consolidated Plan (91.215(l))
The City of Lincoln engaged with several public entities to help inform the development of the Consolidated Plan. In addition to consultations with City staff, including representatives of the Lincoln CA Cares non-profit organization, the City engaged with representatives from the Placer County Housing Authority, Placer County Continuum of Care, and Placer County Health & Human Services. Additionally, the City also engaged with affordable housing developers, nonprofit service organizations, and other community, business, and civic organizations. The City will continue coordinating with identified public entities and organizations to implement the Consolidated Plan over the next five years.
Narrative (optional):
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PR-15 Citizen Participation – 91.105, 91.115, 91.200(c) and 91.300(c)
1. Summary of citizen participation process/Efforts made to broaden citizen participation Summarize citizen participation process and how it impacted goal-setting Below is a summary of the citizen participation and consultation processes implemented by the City of Lincoln for the development of the 2026- 30 Consolidated Plan:
◼ The City of Lincoln posted its initial Citizen Participation Plan from October 10th, 2025, through November 14th, 2025, to provide the community with an opportunity to provide feedback on the Plan and how the City proposed to engage the community through the development of the plan. The public comment period ran beyond the 15-day public comment period requirement in order to provide more time for the community to provide input. No comments were received on the City’s Citizen Participation Plan. ◼ The first public hearing was held on Tuesday, October 28th, 2025, at the Lincoln City Council meeting to provide an overview of the Consolidated Plan, the plan development process, and provide an opportunity for the public to share their experience and insight on housing and service challenges and needs in the community. The public hearing was promoted through the City of Lincoln website and the Lincoln News Messenger. Four members of the public provided comments at the public hearing. ◼ An Open House Event was held on Wednesday, October 29th, 2025, from 3-7pm at the Lincoln Public Library to inform the public about the Consolidated Plan development process and collect feedback on housing, community development, public service, and economic development needs and challenges in the community. Eight members of the public participated and provided feedback at the event. ◼ Representatives from 15+ organizations that serve Lincoln and the broader county participated in stakeholder focus groups and interviews throughout the development of the plan. Organizations represented a variety of interests, including but not limited to, affordable housing development, social services, economic development, and services targeted at specific populations (e.g., people living with disabilities, survivors of domestic violence). Organizations representing all of the required consultation categories were invited to participate in these conversations.
◼ A Housing and Community Development stakeholder survey was administered to collect feedback on housing, community development, and economic development needs and challenges facing the Lincoln community. The survey received 215 responses. ◼ A 30-day draft public comment period will be held from April 20th through May 20th, 2026, to provide the public the opportunity to review and comment on the draft Consolidated Plan. A public hearing will be held on Tuesday, May 12th, 2026, to provide another opportunity for the public to provide feedback. This section will be updated following the conclusion of the 30-day comment period. 346
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Citizen Participation Outreach
Sort Order Mode of Outreach Target of Outreach Summary of response/attendance
Summary of
comments received
Summary of comments
not accepted
and reasons
URL (If
applicable)
1 Public Hearing Non-targeted/broad Four (4) members of the public participated
in the public hearing on
Tuesday, October 28,
2025.
Significant need for
more affordable
housing and
transitional housing
in Lincoln; Public
service support for
survivors of domestic
violence;
All comments were
accepted.
n/a
2 Public Hearing Non-targeted/broad A public hearing will be held on Tuesday, May
12, 2026.
TBD TBD n/a
3 Open house event Non-targeted/broad Eight (8) members of the public participated
in the Open House
event on Wednesday,
October 29, 2025.
A summary of
comments received is
available in the
Community
Engagement
Appendix
n/a n/a
4 Focus groups and
interviews
Organizations
representing HUD-
required
consultation
categories
Representatives from
15+ organizations
serving Lincoln and
Placer County
A summary of
comments received is
available in the
Community
Engagement
Appendix
n/a n/a
5 Housing and
Community
Development
survey
Non-targeted/broad 215 survey responses A summary of
comments received is
available in the
Community
Engagement
Appendix
n/a n/a
Table 4 – Citizen Participation Outreach
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Needs Assessment
NA-05 Overview
Needs Assessment Overview
This section of the Consolidated Plan examines housing, community, and economic development needs of low- to moderate-income residents in Lincoln.
In addition to feedback collected during the community engagement process for this Plan, this section utilizes 2016-2020 Comprehensive Housing Affordability Strategy (CHAS) data, as well as other data sources where noted, to show which types of households have disproportionate housing needs compared to others. The CHAS data throughout this section refers to “HAMFI,” or HUD Area Median Family Income, to determine income categories. HAMFI is calculated by HUD and based on a household of four. The HAMFI for Lincoln, which is included in the Sacramento-Roseville-Arden-Arcade, CA metro area, was $120,800 in 2025. The HUD-provided data shown in the tables throughout this section show cost burden and other housing problems by income category. For the purposes of this plan, the definitions below are used consistently throughout the Needs Assessment (NA) and Market Analysis (MA) sections of this plan.
HUD Income Categories
• 0-30% AMI = Extremely low-income
• 30-50% AMI = Very low-income
• 50-80% AMI = Low-income
• 80-100% AMI = Moderate income
As required by HUD, the assessment is based on an analysis of “disproportionate needs” based on HUD’s housing problems tables and informed by resident input and stakeholder consultation.
The top housing and community development needs identified through data analysis and the community engagement process include:
Housing Needs:
◼ Affordability. Increasing rent coupled with higher costs for utilities and basic needs has created an unsustainable situation for lower income residents in Lincoln, particularly for older residents on a fixed income such as Social Security and families with children. This challenge was mentioned across stakeholder interviews and has contributed to overcrowding, doubling up, and other indicators that put individuals and families at risk of homelessness. For both renter and owner households, cost burden and severe cost burden continue to be the most common housing problems. ◼ Quality housing. Stakeholder interview participants identified a high need for rehabilitation of renter-occupied units, particularly for low-income renters, and modification needs for older adults and people with disabilities. Although much of Lincoln’s housing stock is new, housing in central 348
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Lincoln tends to be older with more repair needs. The financial impact of cost burden and severe cost burden can prevent low-income homeowners from completing repairs. ◼ Overcrowding. Overcrowding is defined by HUD as more than one person per bedroom.
Stakeholders indicated that it is becoming increasingly common for lower income residents to double up with extended family, roommates, or other friends in order to afford housing. ◼ Public housing and housing choice voucher holders. The Placer County Housing Authority administers vouchers to 79 households in Lincoln. Stakeholders reported that case management was key in providing stability for residents using vouchers. Budget constraints on PCHA have resulted in a halt in leasing and the authority has had to scale back the number of vouchers utilized across the county.
◼ Homelessness. The Homeless Resource Council of the Sierras conducted Point-in-Time (PIT) count in January 2025. Within Placer County, 711 people were experiencing homelessness. Fifty-nine percent (418 people) were unsheltered (i.e. slept outside or in a location not suitable for human habitation) and 41% (293 people) were sheltered. Lincoln’s Homeless Pilot Program resulted in increased collaboration between non-profits, faith-based organizations, and the city and has resulted in the purchase of two trailers for individuals experiencing homelessness. These trailers come with wrap- around services like housing navigation and support finding stable employment. ◼ Non-homeless special needs. Special populations in this section include older adult households, frail elderly, persons with disabilities, large households, single parent households, survivors of domestic violence, and persons with addictions or a mental illness. As outlined by stakeholders, the non- homeless special needs populations in Lincoln have a wide range of service needs, including housing affordable on a fixed income, assistance with home repairs and accessibility improvements, transportation to health care appointments, and workforce assistance.
Non-Housing Community Development needs:
◼ Public improvements. The City of Lincoln is working to improve trail networks, public safety buildings, and the McBean Pool. Lincoln’s 2023-2025 Strategic Plan also includes a goal to conduct an analysis of current and future library service and facility needs through community engagement.
Stakeholders also suggested improvements to existing utility delivery models. ◼ Public services. Stakeholders identified rent and utility assistance, mental health services, and employment-related services as top public service needs.
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NA-10 Housing Needs Assessment - 24 CFR 91.205 (a,b,c)
Summary of Housing Needs
In 2023, Lincoln had an estimated population of 51,629. The city’s population has i ncreased by approximately 8,800 residents since 2010, an increase of 21%. Over the same time period, the number of households increased by approximately 3,000 , an 18% increase since 2 010. Meanwhile, median household income increased by 47% from $73,375 in 2010 to $108,108 in 2023.
Based on CHAS data from the United States Department of Housing and Urban Development (HUD), the most common housing problems in Lincoln are cost burden and severe cost burden. A household is considered cost burdened if it spends more than 30% of its income on housing costs and severely cost - burdened if it spends more than 50%. In Lincoln, approximately 500 renter households with income below 100% AMI (24% of all renter households at this income level) and 1,710 homeowners with income below 100% AMI (29% of all homeowners at this income level) experience cost burden.
Furthermore, in Lincoln, approximately 800 renter households with income below 100% AMI (38% of all renter households at this income level) and 1,485 homeowners with income below 100% AMI (25% of all homeowners at this income level) experience severe cost burden.
Affordability was the top housing concern for stakeholders interviewed for this plan, particularly for low- income renters and older adults with fixed incomes . Affordable housing supply, particularly larger multifamily complexes with one-bedroom units, was described as minimal. New housing stock is typically single-family homes that are not affordable to low - to moderate-income residents or are too large for older adults.
Demographics Base Year: 2010 Most Recent Year: 2023 % Change Population 42,819 51,629 20.6%
Households 16,479 19,481 18.2%
Median Income $73,375 $108,108 47.3%
Table 5 - Housing Needs Assessment Demographics
Data Source: 2010 Census (Base Year), 2019-2023 ACS (Most Recent Year)
Number of Households Table
0-30%
HAMFI
>30-50%
HAMFI
>50-80%
HAMFI
>80-100%
HAMFI
>100%
HAMFI
Total Households 1,865 1,470 2,580 2,165 10,325
Small Family Households 480 110 680 680 4,820
Large Family Households 70 115 230 295 930
Household contains at least one
person 62-74 years of age 440 365 845 550 2,965
Household contains at least one
person age 75 or older 630 805 785 710 1,565
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0-30%
HAMFI
>30-50%
HAMFI
>50-80%
HAMFI
>80-100%
HAMFI
>100%
HAMFI
Households with one or more
children 6 years old or younger 110 110 369 410 1,519
Table 6 - Total Households Table
Data
Source:
2016-2020 CHAS
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Housing Needs Summary Tables
1. Housing Problems (Households with one of the listed needs) Renter Owner
0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total 0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total
NUMBER OF HOUSEHOLDS
Substandard
Housing -
Lacking
complete
plumbing or
kitchen
facilities 0 0 20 25 45 0 0 0 0 0
Severely
Overcrowded -
With >1.51
people per
room (and
complete
kitchen and
plumbing) 0 40 15 10 65 0 0 15 0 15
Overcrowded -
With 1.01-1.5
people per
room (and
none of the
above
problems) 45 15 50 20 130 15 10 0 15 40
Housing cost
burden greater
than 50% of
income (and
none of the
above
problems) 460 205 135 0 800 700 295 340 150 1,485
Housing cost
burden greater
than 30% of
income (and
none of the
above
problems) 50 100 200 150 500 250 235 635 590 1,710
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Renter Owner
0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total 0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total
Zero/negative
Income (and
none of the
above
problems) 20 0 0 0 20 225 0 0 0 225
Table 7 – Housing Problems Table
Data
Source:
2016-2020 CHAS
2. Housing Problems 2 (Households with one or more Severe Housing Problems: Lacks kitchen or complete plumbing, severe overcrowding, severe cost burden) Renter Owner
0-
30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total 0-
30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total
NUMBER OF HOUSEHOLDS
Having 1 or more of
four housing
problems 505 255 220 55 1,035 715 305 355 165 1,540
Having none of four
housing problems 155 275 330 330 1,090 495 635 1,675 1,615 4,420 Household has
negative income, but
none of the other
housing problems 0 0 0 0 0 0 0 0 0 0
Table 8 – Housing Problems 2
Data
Source:
2016-2020 CHAS
3. Cost Burden > 30%
Renter Owner
0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
Total 0-30%
AMI
>30-
50%
AMI
>50-80%
AMI
Total
NUMBER OF HOUSEHOLDS
Small Related 290 69 160 519 175 4 280 459
Large Related 25 95 115 235 44 10 60 114
Elderly 55 85 114 254 705 495 575 1,775
Other 190 65 14 269 40 25 85 150
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Renter Owner
0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
Total 0-30%
AMI
>30-
50%
AMI
>50-80%
AMI
Total
Total need by
income
560 314 403 1,277 964 534 1,000 2,498
Table 9 – Cost Burden > 30%
Data
Source:
2016-2020 CHAS
4. Cost Burden > 50%
Renter Owner
0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
Total 0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
Total
NUMBER OF HOUSEHOLDS
Small Related 0 0 65 65 175 0 0 175
Large Related 0 0 30 30 40 10 10 60
Elderly 55 85 60 200 455 260 250 965
Other 0 165 25 190 40 0 0 40
Total need by
income
55 250 180 485 710 270 260 1,240
Table 10 – Cost Burden > 50%
Data
Source:
2016-2020 CHAS
5. Crowding (More than one person per room)
Renter Owner
0-
30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total 0-
30%
AMI
>30-
50%
AMI
>50-
80%
AMI
>80-
100%
AMI
Total
NUMBER OF HOUSEHOLDS
Single family
households 45 55 65 20 185 10 10 15 15 50
Multiple,
unrelated family
households 0 0 0 10 10 4 0 0 0 4
Other, non-family
households 0 0 0 0 0 0 0 0 0 0
Total need by
income
45 55 65 30 195 14 10 15 15 54
Table 11 – Crowding Information – 1/2
Data
Source:
2016-2020 CHAS
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Renter Owner
0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
Total 0-30%
AMI
>30-
50%
AMI
>50-
80%
AMI
Total
Households
with Children
Present
n/a n/a n/a n/a n/a n/a n/a n/a
Table 12 – Crowding Information – 2/2
Describe the number and type of single person households in need of housing assistance.
According to 2023 ACS data, there are an estimated 19,481 households in Lincoln —4,422 of which are single-person households (23%). Of the 4,422 single -person households, 316 (7% of single -person households) are estimated to have housing needs. Over the next five years, the number of single-person households with at least one housing need is projected to slightly increase to 337 households.
Of single-person households in Lincoln, 16% are made up of elderly residents, who may require additional health care services and accessibility improvements in their home as they age. The financial challenges that often accompany aging can increase the need for housing assistance. A 2024 report conducted by the Joint Center for Housing Studies at Harvard University found that, “only 14% of adults age 75 and older who live alone can afford a daily home health aide visit after paying for housing and other li ving costs, and just 13% can afford an assisted living facility in their area.”1 The report also found that for residents over the age of 75 in the Sacramento-Roseville-Folsom area, 84% cannot afford assisted living care ($69,000) or daily home care ($48,000), respectively.
Stakeholders shared that there is a lack of studios or one-bedroom apartments for single people currently available in Lincoln —housing types that would greatly benefit older adults, residents living with a disability, and those in search of permanent housing.
Estimate the number and type of families in need of housing assistance who are disabled or victims of domestic violence, dating violence, sexual assault and stalking.
Residents with disabilities. In 2023, 14% of the population in Lincoln is estimated to be living with a disability. In general, people living with disabilities are often overrepresented among the population experiencing poverty. CHAS data from 2016-2020 indicate 1,775 out of the 5,230 households (34%) that include a member living with a disability in Lincoln reported having one or more housing problems (e.g. cost burden, overcrowding, substandard housing). If current population growth trends continue, the number of households that include a member living with a disability will increase to 1,893 over the next five years.
Stakeholders specified that people living with disabilities, especially those with fixed income, may have trouble affording application fees or passing credit checks when applying for apartments. Stakeholders
1 https://www.jchs.harvard.edu/blog/older-adults-moderate-income-cannot-afford-dual-burden-housing-and- care
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also highlighted a shortage of accessible, smaller apartments with services, particularly for older adults living with disabilities.
Survivors of domestic violence. The most recent national incidence rates indicate that 41% of women and 26% of men aged 18 or older have experienced contact sexual violence, physical violence, or stalking by an intimate partner in their lifetime. The annual incidence rates of intimate partner violence ar e 5% for women and 3% for men.
Based on these rates of intimate partner violence (IPV), an estimated 1,454 Lincoln residents aged 18 or older have experienced some type of domestic violence, dating violence, sexual assault and/or stalking by an intimate partner in the previous year. Nat ional statistics show that 13% of women and 5% of men experiencing intimate partner violence need housing services. In Lincoln, these statistics suggest that 154 survivors of intimate partner violence, or 11% of all survivors, require housing services each year.
Based on open data from the California Department of Justice, domestic violence -related calls for assistance have consistently been trending upwards in Lincoln, from 49 calls in 2015 to 93 calls in 2024.
All calls in 2024 reported domestic violence-related calls involved some sort of weapon.
One stakeholder whose organization serves survivors of domestic violence in Placer County shared that, “Lincoln really struggles with this population.” They added that roughly 10% of the clients they help annually are from Lincoln. This stakeholder a lso noted that, “domestic violence is one of the biggest reasons that women with children become homeless .” The services needed by survivors vary, but generally, all need health care and counseling immediately following the event. Many victims need continued men tal health support to assist with the traumatic stress disorder related to the event (s).
Victims may also require assistance with substance abuse , which is common among IPV victims.
Affordable housing is also critical: The National Alliance to End Homelessness argues that a “strong investment in housing is crucial [to survivors of domestic violence] …so that the person is able to leave the shelter system as quickly as possible without returning to the abuse.” They cite several studies on homelessness that show a correlation between domestic violence and homelessness.
However, stakeholders shared that current resources for this population are stretched —from law enforcement to emergency shelter. Within Placer County, the only emergency shelter for survivors of domestic violence, which has 1 3 beds and a maximum occupancy of 40 people , is “constantly full.” The organization the stakeholder works for received 78 calls from Lincoln police about domestic violence in the last fiscal year and have gotten “more calls than we normally do” from Lincoln residents at the beginning of this year.
What are the most common housing problems?
According to the CHAS (Comprehensive Housing Affordability Strategy) data above, the most common housing problems occur for renters with income of less than 30% AMI, primarily cost burden. While 8% of renter households with income less than 30% AMI experience cost burden, 70% experience severe cost burden (spending more than 50% of income on housing costs). Finding affordable market-rate rentals in the city is challenging for this population. 356
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Owners with income of less than 30% AMI also face this problem most frequently—21% experience cost burden while 58% experience severe cost burden. For owners with income less than or at 100% AMI, cost burden is the most common housing problem, reflective of the region’s high home prices.
The Livability Poll, an annual poll conducted by Sacramento State that includes Placer County, found that 68% of residents identified the cost of housing as a top concern. As one stakeholder shared, “people insist that Lincoln has a lot of affordable housing… they don’t. Many communities have been co-living because of the cost in Lincoln and Placer County. Rent is competing with food, transportation, and other household needs.” Stakeholders also shared that economic growth and escalating housing costs in the Bay Area have impacted the Sacramento region and Placer County. The influx of people from the Bay Area looking for more affordable housing has put stress on the existing housing market.
Are any populations/household types more affected than others by these problems? Yes—77% of renter households with income at or less than 30% AMI have one or more severe housing problems while 59% of homeowners also experience one or more severe housing problems.
Stakeholders identified older adults on fixed income and/or with mobility issues, families with children, people with mental illness, and people with untreated substance abuse disorders as populations that are more affected than others by affordability concerns. A stakeholder who provides affordable housing in the region reported that seniors on fixed income struggle to enter housing due to application and credit check fees and cannot find apartments that are studio to one bedroom, on the first level, and accessible. Stakeholders who work with families with children observe it is difficult for them to find high density housing at an affordable rate. There is also limited emergency shelter space for families escaping domestic violence. The emergency shelter in Placer County can house up to 40 people and is consistently full. This population faces mental health issues and may need other supportive services to help them establish financial security, employment training, and childcare.
Describe the characteristics and needs of Low-income individuals and families with children (especially extremely low-income) who are currently housed but are at imminent risk of either residing in shelters or becoming unsheltered 91.205(c)/91.305(c)). Also discuss the needs of formerly homeless families and individuals who are receiving rapid re-housing assistance and are nearing the termination of that assistance Households that spend 50% or more of their income on housing are considered at risk of homelessness.
These households have limited capacity to adjust to rising home prices and are vulnerable to even minor shifts in rents, property taxes, and/or incomes. As discussed, 460 extremely low -income renter households (with income less than 30% AMI) and 700 extremely low -income owner households experience severe cost burden. Data also shows that 57% of large households (five or more individuals) face severe cost bur den—the highest rate of any household type. Formerly homeless individuals and families often need supplemental services to keep stably housed, including career development or job placement services, childcare assistance, and food assistance.
Stakeholders highlighted the experience of f amilies with children , formerly homeless families, and individuals receiving rapid re -housing assistance. One advocate for survivors of domestic violence highlighted that domestic violence is one of the main causes of homelessness for women and children. 357
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This population is in need of emergency shelter, housing navigation, and supportive services for mental health, job training and/or resume development assistance, and childcare resources to establish financial independence. Stakeholders who work with individuals who have recently experienced homelessness and have been rehoused said that finding employment and adequate transportation to accommodate job schedules is a large barrier to keeping housing.
If a jurisdiction provides estimates of the at-risk population(s), it should also include a description of the operational definition of the at-risk group and the methodology used to generate the estimates:
As noted, h ouseholds spending 50% or more of their income on housing are considered at risk of homelessness. Indicators of at -risk population(s) include being precariously housed (e.g., couch -surfing, living in hotel/motel), unable to pay utilities, unable to pay property taxes, being in the process of eviction or foreclosure, and being unable to find a place to rent due to criminal history or previous evictions.
Specify particular housing characteristics that have been linked with instability and an increased risk of homelessness
The following characteristics are associated with an increased risk of homelessness: prior history of eviction or foreclosure, being precariously housed, difficulty paying utilities or property taxes, bad credit history, criminal history, mental illness, m edical problems, prior episodes of homelessness, domestic assault, and extremely low-income.
In addition, rising housing costs in Lincoln means a larger proportion of low - and moderate -income households are paying more than half of their income on housing. Additionally, rising costs for food, transportation, healthcare, and utilities further reduc es an individual’s disposable income and ability to save. Households without savings are more vulnerable to homelessness, particularly if their income is suddenly reduced for any reason (e.g., job loss, cut in work hours, or government benefits), or if the y encounter an unexpected expense (e.g., medical emergency, major car repair).
As previously identified, stakeholders working with families observed domestic violence as a direct link to homelessness for women and children, as well as substance abuse issues and mental illness. Older adults with fixed income are at an increased risk of homelessness if they experience an increase in housing costs that outpaces their income.
Discussion
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NA-15 Disproportionately Greater Need: Housing Problems – 91.205 (b)(2) This section assesses the need of any group that has disproportionately greater need in comparison to the needs of that category of need as a whole. HUD defines housing problems as:
• Lack of complete kitchen facilities.
• Lack of complete plumbing facilities.
• Overcrowded households with more than one person per room, not including bathrooms, porches, foyers, halls, or half-rooms.
• Households with cost burdens of more than 30 percent of income.
Introduction
Consolidated Plan regulations that were in place when this plan was developed defined disproportionately greater need as existing when the members of a racial or ethnic group at a particular income level experience housing problems at a greater rate (10 percentage points or more) than the income level as a whole. For example, assume that 60% of all low-income households within a jurisdiction have a housing problem and 72% of low-income Hispanic households have a housing problem. In this case, low- income Hispanic households have a disproportionately greater need.
Per the regulations at 91.205(b)(2), 91.305(b)(2), and 91.405, a grantee must provide an assessment for each disproportionately greater need identified. Although the purpose of these tables is to analyze the relative level of need for each race and ethnic category, the data also provide information for the jurisdiction as a whole that can be useful in describing overall need.
Income classifications are as follows: 0%-30% AMI is considered extremely low-income, 31%-50% AMI is low-income, 51%-80% AMI is moderate-income, and 81%-100% is middle-income. 0%-30% of Area Median Income
Housing Problems Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 1,520 350 0
White 885 235 0
Black / African American 20 0 0
Asian 60 10 0
American Indian, Alaska Native 0 4 0
Pacific Islander 4 0 0
Hispanic 405 95 0
Table 13 - Disproportionally Greater Need 0 - 30% AMI
Data
Source:
2016-2020 CHAS
*The four housing problems are:
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1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than one person per room, 4. Cost Burden greater than 30%
30%-50% of Area Median Income
Housing Problems Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 900 570 0
White 660 475 0
Black / African American 4 0 0
Asian 45 50 0
American Indian, Alaska Native 4 0 0
Pacific Islander 0 0 0
Hispanic 190 50 0
Table 14 - Disproportionally Greater Need 30 - 50% AMI
Data
Source:
2016-2020 CHAS
*The four housing problems are:
1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than one person per room, 4.Cost Burden greater than 30%
50%-80% of Area Median Income
Housing Problems Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 1,415 1,165 0
White 1,120 925 0
Black / African American 0 20 0
Asian 105 30 0
American Indian, Alaska Native 0 0 0
Pacific Islander 0 0 0
Hispanic 145 175 0
Table 15 - Disproportionally Greater Need 50 - 80% AMI
Data
Source:
2016-2020 CHAS
*The four housing problems are:
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1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than one person per room, 4.Cost Burden greater than 30%
80%-100% of Area Median Income
Housing Problems Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 960 1,205 0
White 670 875 0
Black / African American 25 44 0
Asian 99 45 0
American Indian, Alaska Native 0 0 0
Pacific Islander 0 0 0
Hispanic 135 235 0
Table 16 - Disproportionally Greater Need 80 - 100% AMI Data
Source:
2016-2020 CHAS
*The four housing problems are:
1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than one person per room, 4.Cost Burden greater than 30%
Discussion
0-30% AMI. All groups have high rates of housing problems at this income level—81% of households with income less than 30% AMI report at least one housing problem. One hundred percent of Black/ African American households (n = 20) and Pacific Islander households (n = 4) in this income category report housing problems, although this result should be interpreted with caution given the small number of households. White households (n = 1,120) have the lowest rate of reported housing problems at 79%.
30-50% AMI. Similar to the 0 to 30% of AMI income level, all households in this income group have relatively high rates of housing need with 61% reporting at least one need. Black/ African American households (n = 4) and American Indian/ Alaska Native households (n = 4) experience disproportionately higher rates of housing need (100%) compared to non-Hispanic white households (58%). Note again that the small sample size means results for American Indian/ Alaska Native and Black/ African American housing need should be interpreted with caution. Asian households (n = 95) and White households (n = 1,135) have the lowest rates of housing problems (47% and 58%, respectively). 50-80% AMI. At this income level, 55% of households in the city overall have at least one of the four housing problems. Asian households (n = 135) experience disproportionately higher rates of housing need (78%) compared to White households (55%).
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80-100% AMI. For households earning 80 to 100% of AMI in the city, 44% have one or more of the four housing problems. Asian households (n = 144) are the only population who have disproportionate need at 69% compared to both White households (43%) and the jurisdiction (44%).
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NA-20 Disproportionately Greater Need: Severe Housing Problems – 91.205 (b)(2)
Assess the need of any racial or ethnic group that has disproportionately greater need in comparison to the needs of that category of need as a whole.
Introduction
This section discusses severe housing needs as defined by HUD, using HUD-prepared housing needs data. The tables show the number of Lincoln households that have severe housing needs. Needs are defined as one or more of the following housing problems:
• Housing lacks complete kitchen facilities
• Housing lacks complete plumbing facilities
• Household has more than 1.5 persons per room
• Household cost burden exceeds 50 percent.
Income classifications are as follows: 0%-30% AMI is considered extremely low-income, 31%-50% AMI is low-income, 51%-80% AMI is moderate-income, and 81%-100% is middle-income. 0%-30% of Area Median Income
Severe Housing Problems* Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 1,220 650 0
White 765 355 0
Black / African American 20 0 0
Asian 45 25 0
American Indian, Alaska Native 0 4 0
Pacific Islander 4 0 0
Hispanic 235 265 0
Table 17 – Severe Housing Problems 0 - 30% AMI
Data
Source:
2016-2020 CHAS
*The four severe housing problems are:
1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than 1.5 persons per room, 4.Cost Burden over 50%
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30%-50% of Area Median Income
Severe Housing Problems* Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 560 910 0
White 395 740 0
Black / African American 4 0 0
Asian 40 50 0
American Indian, Alaska Native 4 0 0
Pacific Islander 0 0 0
Hispanic 120 120 0
Table 18 – Severe Housing Problems 30 - 50% AMI
Data
Source:
2016-2020 CHAS
*The four severe housing problems are:
1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than 1.5 persons per room, 4.Cost Burden over 50%
50%-80% of Area Median Income
Severe Housing Problems* Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 575 2,005 0
White 445 1,600 0
Black / African American 0 20 0
Asian 70 65 0
American Indian, Alaska Native 0 0 0
Pacific Islander 0 0 0
Hispanic 40 275 0
Table 19 – Severe Housing Problems 50 - 80% AMI
Data
Source:
2016-2020 CHAS
*The four severe housing problems are:
1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than 1.5 persons per room, 4.Cost Burden over 50%
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80%-100% of Area Median Income
Severe Housing Problems* Has one or more
of four housing
problems
Has none of the
four housing
problems
Household has
no/negative
income, but none
of the other
housing problems
Jurisdiction as a whole 220 1,945 0
White 165 1,380 0
Black / African American 0 70 0
Asian 0 145 0
American Indian, Alaska Native 0 0 0
Pacific Islander 0 0 0
Hispanic 50 320 0
Table 20 – Severe Housing Problems 80 - 100% AMI
Data
Source:
2016-2020 CHAS
*The four severe housing problems are:
1. Lacks complete kitchen facilities, 2. Lacks complete plumbing facilities, 3. More than 1.5 persons per room, 4.Cost Burden over 50%
Discussion
0-30% AMI. All groups have relatively high rates of severe housing problems at this income level—nearly two-thirds (65%) of households report at least one severe housing problem. Black/African American households have disproportionately high needs (100%) compared to both non-Hispanic white households (68%) and the city as a whole (65%). Again, this result should be interpreted with caution given the small number of households.
30-50% AMI. Half (50%) of Hispanic households (n = 240) report at least one severe housing need, experiencing disproportionately high housing needs compared to non-Hispanic White households (35%) and the jurisdiction as a whole (38%).
50-80% AMI. At this income level, 52% of Asian households (n = 135) have disproportionately high need compared to both White households (22%) and the city as whole (22%). 80-100% AMI. Ten percent of all groups have severe housing problems at this income bracket, but no single group experiences a disproportionately high rate of need relative to the city as a whole. Hispanic households at this income level report a slightly higher rate at 14%.
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NA-25 Disproportionately Greater Need: Housing Cost Burdens – 91.205 (b)(2) Introduction:
This section provides data on households experiencing disproportionate levels of housing cost burden.
Housing cost burden occurs when households pay more than 30% of their gross household income toward housing costs, which includes utilities. Severe housing cost burden occurs when housing costs are 50 percent or more of gross household income.
Housing Cost Burden
Housing Cost Burden <=30% 30-50% >50% No / negative
income (not
computed)
Jurisdiction as a whole 12,405 3,335 2,420 250
White 9,935 2,215 1,715 199
Black / African
American 150 50 25 0
Asian 595 244 170 0
American Indian,
Alaska Native 14 0 4 0
Pacific Islander 10 0 4 0
Hispanic 1,475 675 335 55
Table 21 – Greater Need: Housing Cost Burdens AMI
Data
Source:
2016-2020 CHAS
Discussion:
Overall, 32% of households in Lincoln experience cost burden. By race/ethnicity, Asian and Hispanic households had the highest rates of cost burden overall, both at 41%, followed by Black households at 33%. Additionally, 13% of households in the city experience severe cost burden. Pacific Islanders (n = 14) and American Indian/Alaska Native households (n = 18) had the highest rates of severe cost burden at 29% and 22%, respectively. Note that given the small sample size of these groups that rates should be interpreted with caution.
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NA-30 Disproportionately Greater Need: Discussion – 91.205(b)(2) Are there any Income categories in which a racial or ethnic group has disproportionately greater need than the needs of that income category as a whole? The HUD data discussed above in Sections NA-15, NA-20, and NA-25 indicate that disproportionately high needs exist for the following households:
• Households with income less than 30% AMI have the highest rates of housing problems, severe housing problems, and cost burden across race and ethnicity; • Black households with income between 0-30% AMI have disproportionately high rates of housing problems compared to non-Hispanic white households of the same income group and the city as a whole.
• At the 50% to 80% AMI level and the 80% to 100% AMI level, Asian households experience disproportionately higher rates of housing need compared to White households; • Black households with income less than 30% AMI report severe housing problems at disproportionately higher rates (100%) compared to non-Hispanic White households (68%) and the city as a whole (65%) within the same income bracket; • Hispanic households with income between 30% and 50% AMI report severe housing problems at disproportionately higher rates (50%) compared to the city as a whole (38%) within the same income bracket;
• Over half (52%) of Asian households with income between 50% and 80% AMI report severe housing problems—a disproportionately higher rate than White households (22%) and the city as a whole (22%) within the same income bracket.
• Asian and Hispanic households have the highest rates of cost burden overall, both at 41%, followed by Black households at 33%.
If they have needs not identified above, what are those needs? The needs identified above focus on the HUD-defined categories of housing problems: cost burden, overcrowding (more than 1 person per room), lacking complete kitchen facilities, and lacking complete plumbing facilities. Additional needs identified by stakeholders may be live-in or in-home care for older adults and/or residents with disabilities and financial assistance for home repairs or modifications. One stakeholder also noted the need for more rehabilitation for apartment complexes.
Are any of those racial or ethnic groups located in specific areas or neighborhoods in your community?
Central Lincoln is the most diverse area of the city. In Census Tract 214.03 (west of G Street, south of Nicolaus Road and 9th Street, and east of Joiner Parkway), 41% of residents are Hispanic while 32% of the population in Census Tract 214.01 (east of G Street, south of Ashwood Way and Silver Spur Circle, east of Liberty Lane, and north of Gateway Drive) is Hispanic. Additionally, 11% of the population in Tract 214.01 are Asian.
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NA-35 Public Housing – 91.205(b)
Introduction
This section discusses subsidized housing programs in Lincoln, including public housing and voucher programs. Residents of Lincoln are served by the Placer County Housing Authority (PCHA). PCHA administers the Housing Choice Voucher program, Family Unification Program (designated housing support for families with an imminent placement of children in out of home care), and supports the HUD Veterans Affairs Supportive Housing (HUD-VASH) program. PCHA only has one project-based voucher property— a 79-unit apartment and townhome development in Auburn. Two vendors were selected in 2023 for two Project-Based projects. According to HUD’s Picture of Subsidized Housing, PCHA currently has 417 HCVs. The waiting list for Housing Choice Vouchers is currently closed, except for applicants referred through the Family Unification Program for families with children in imminent placement in out-of-home care due to lack of housing and youth exiting foster care.
PCHA’s Mission, according to their 2025 Administrative Plan, is to “provide safe, decent, sanitary, and affordable housing conditions for very low-income families and manage resources efficiently. PCHA strives to promote personal, economic, and social upward mobility, and provide families the opportunity to make the transition from subsidized to non-subsidized housing.” Based on data from PCHA, as of January 2026, 79 households in Lincoln utilize some type of voucher:
• Family Unification Program (FUP): 2 households
• Housing Choice Voucher (HCV): 55 households
• Mainstream Vouchers: 3 households
• Port-in HCV’s that we administer for another PHA: 11 households • VASH Veteran vouchers: 8 households
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Totals in Use
Program Type
Certificate Mod-
Rehab
Public
Housing
Vouchers
Total Project -
based
Tenant -
based
Special Purpose Voucher
Veterans
Affairs
Supportive
Housing
Family
Unification
Program
Disabled
*
# of units vouchers in use 0 0 0 79 0 66 8 2 3
Table 22 - Public Housing by Program Type
*includes Non-Elderly Disabled, Mainstream One-Year, Mainstream Five-year, and Nursing Home Transition
Data Source: PIC (PIH Information Center)
Characteristics of Residents
Program Type
Certificate Mod-
Rehab
Public
Housing
Vouchers
Total Project -
based
Tenant -
based
Special Purpose Voucher
Veterans
Affairs
Supportive
Housing
Family
Unification
Program
Average Annual Income N/A N/A N/A 26,333 0 25,161 44,050 11,640 Average length of stay N/A N/A N/A N/A N/A N/A N/A N/A
Average Household size N/A N/A N/A 2.8 0 2.8 3.5 3.5
# Homeless at admission N/A N/A N/A 13 0 4 7 0
# of Elderly Program Participants (>62) N/A N/A N/A 28 0 24 2 0 # of Disabled Families N/A N/A N/A 53 0 44 6 0
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Program Type
Certificate Mod-
Rehab
Public
Housing
Vouchers
Total Project -
based
Tenant -
based
Special Purpose Voucher
Veterans
Affairs
Supportive
Housing
Family
Unification
Program
# of Families requesting accessibility
features N/A
N/A N/A N/A N/A N/A N/A N/A
# of HIV/AIDS program participants N/A N/A N/A N/A N/A N/A N/A N/A # of DV victims N/A N/A N/A N/A N/A N/A N/A N/A
Table 23 – Characteristics of Public Housing Residents by Program Type
Data Source: PIC (PIH Information Center)
Race of Residents
Program Type
Race Certificate Mod-
Rehab
Public
Housing
Vouchers
Total Project -
based
Tenant -
based
Special Purpose Voucher
Veterans
Affairs
Supportive
Housing
Family
Unification
Program
Disabled
*
White N/A N/A N/A 52 0 45 3 2 2
Black/African American N/A N/A N/A 14 0 12 2 0 0
Asian N/A N/A N/A 2 0 2 0 0 0
American Indian/Alaska
Native
N/A N/A N/A
3 0 2 0 0 1
Pacific Islander N/A N/A N/A 1 0 0 1 0 0
Other N/A N/A N/A 6 0 4 2 0 0
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*includes Non-Elderly Disabled, Mainstream One-Year, Mainstream Five-year, and Nursing Home Transition Table 24 – Race of Public Housing Residents by Program Type Data Source: PIC (PIH Information Center)
Ethnicity of Residents
Program Type
Ethnicity Certificate Mod-
Rehab
Public
Housing
Vouchers
Total Project -
based
Tenant -
based
Special Purpose Voucher
Veterans
Affairs
Supportive
Housing
Family
Unification
Program
Disabled
*
Hispanic N/A N/A N/A 12 0 10 1 1 0
Not Hispanic N/A N/A N/A 66 0 55 7 1 3
*includes Non-Elderly Disabled, Mainstream One-Year, Mainstream Five-year, and Nursing Home Transition Table 25 – Ethnicity of Public Housing Residents by Program Type Data Source: PIC (PIH Information Center)
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Section 504 Needs Assessment: Describe the needs of public housing tenants and applicants on the waiting list for accessible units:
Section 504 of the Rehabilitation Act of 1973 prohibits discrimination based on a disability in programs and activities conducted by HUD, or that receive financial assistance from HUD. According to PCHA’s 2025 Administrative Plan, PCHA follows all applicable federal and state laws to ensure fair and consistent treatment of clients served and complies with housing quality and accessibility standards.
Placer County Housing Authority does not have any public housing units.
The greatest needs for those populations who would benefit from accessible units are the availability of affordable housing units that are accessible. The Placer County Housing Authority provides reasonable accommodations to residents to better meet their housing needs, including providing physical accommodations/modifications to units, reasonable accommodations for the application process, and providing two-bedroom units to accommodate a live-in caretaker. Stakeholders who serve this population described a need throughout the county for the availability of more fully accessible units and smaller-sized (e.g., studios and 1 BD) units, specifically to accommodate older residents and residents living with disabilities.
Most immediate needs of residents of Public Housing and Housing Choice voucher holders The most immediate need of low -income residents and/or those utilizing housing choice vouchers is available short-term assistance in order to remain housed in case of an unexpected challenge (e.g., loss of employment, medical emergency, car repair). Housing instability follows more readily for groups who do not have a job with high enough wages to save for unexpected expenses after housing and general living costs. In addition to short -term assistance, s takeholders emphasized the necessity for comprehensive wrap-around services that extend both before and after individuals and families secure stable housing. These services could include job training, educational support, mental health services, and financial literacy programs, all of which are crucial in ensuring that these populations can maintain their stability and successfully reintegrate into the community.
A stakeholder observed that many people with project-based vouchers are within the adult system of care and receiving case management services. This means they receive mental health support, employment assistance, and housing stabilization services . Those with HUD -VASH vouchers also receive case management through the VA. The stakeholder said that people without case management struggle to navigate housing application processes and don’t always understand their lease obligations. Those who administer vouchers have had success finding places for families with four to five bedrooms and have developed relationships with complexes with affordable one - to- two-bedroom units , although an increased supply of smaller units for seniors is still needed.
How do these needs compare to the housing needs of the population at large For Housing Choice voucher holders, the greatest needs include securing a unit with a voucher. Finding a quality unit that is within the voucher amount is very challenging, particularly in a tight rental market where landlords can easily find residents without vouchers. An additional challenge is the “benefits cliff” in the program—voucher holders are worried that if they earn too much, they will lose their housing subsidies, which disincentivizes finding work with higher wages. 372
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Currently, the Placer County Housing Authority can administer 456 total vouchers; however, only 254 vouchers are being utilized due to budget constraints. Additionally, budget constraints have also forced PCHA stakeholders to temporarily stop leasing units. As of January 2026, there are approximately 120 applicants on the waiting list who have been referred for housing assistance.
Discussion
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Introduction:
This section provides an overview of the demographics and service needs of people experiencing homelessness in Lincoln. Lincoln and Placer County are part of the Homeless Resource Council of the Sierras, the Continuum of Care program that coordinates data, policy, and shelter efforts in the region.
The Homeless Resource Council of the Sierras conducted Point-in-Time (PIT) count in January 2025. No city-specific data was reported. Within Placer County, 711 people were identified as experiencing homelessness. Approximately 59% (418 people) were unsheltered (i.e. slept outside or in a location not suitable for human habitation) and 41% (293 people) were sheltered. People experiencing unsheltered homelessness was up 14% from 366 people in the 2024 PIT count. Over half (54%) of people experiencing homelessness were residents of Placer County at time of homelessness, 16% were from a neighboring county, 8% were from another California county, and 5% were from out of state.
According to the Placer Community Foundation 10-Year Affordable Housing Strategic Plan, in 2022, there were only 481 beds available in the interim and permanent housing supply for persons experiencing homelessness in the County. There are no homeless shelter beds in Lincoln. Poverty data suggest that there are 3,972 people living in poverty in the city of Lincoln, with an estimated 950 residents over 65 years old living in poverty. These residents are at increased risk of homelessness.
Without additional beds, this population may be displaced from Lincoln or experience unsheltered homelessness.
The City of Lincoln’s 2023-2025 Strategic Plan outlined a goal to address homelessness in the city. In response, the City Manager and City Attorney worked with local non-profits and faith-based organizations to create a Homeless Pilot Program. One outcome of the Pilot Program was the purchase of two trailers that are stationed at the Grace Lutheran Church. Homeless individuals in these campers receive wrap-around services with a requirement that occupants actively look to further education and employment. The program helps individuals pursue these goals. So far, two people in the program have moved to a more permanent housing solution. This program is closely coordinated with the Lincoln Police Department’s Problem-Oriented Policing Program. The City also continues to collaborate with Placer County to address homelessness.
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Population Estimate the # of persons
experiencing
homelessness on a given
night
Estimate the #
experiencing
homelessness
each year
Estimate
the #
becoming
homeless
each year
Estimate the #
exiting
homelessness
each year
Estimate the #
of days
persons
experience
homelessness
Sheltered Unsheltered
Persons in Households with Adult(s) and
Child(ren) 26 5 - - - -
Persons in Households with Only Children 38 16 - - - -
Persons in Households with Only Adults 255 402 - - - -
Chronically Homeless Individuals 97 199 - - - -
Chronically Homeless Families (Households) - - - - - -
Veterans 11 30 - - - -
Unaccompanied Child 38 16 - - - -
Persons with HIV - - - - - -
Source: Homeless Resource Council of the Sierras, Placer County 2025 PIT If data is not available for the categories "number of persons becoming and exiting homelessness each year," and "number of days that persons experience homelessness," describe these categories for each homeless population type (including chronically homeless individuals and families, families with children, veterans and their families, and unaccompanied youth):
A common misconception of the Point-in-Time (PIT) Homeless Count is that it provides a total yearly estimate of all of the individuals experiencing homelessness within the community--for example, approximating the total number of individuals who fall into homelessness or access shelters across the span of the year. As the name implies, however, the Point-in-Time count provides only a snapshot of one night of homelessness in the community. During the course of an entire year different individuals can enter, exit, and/or return to a state of homelessness in the community. Moreover, results from the PIT Count generally represent an undercount of the true number of people experiencing homelessness.
Chronic homelessness: The 2025 PIT Count for Placer County identified 296 chronically homeless people—42% of all people experiencing homelessness, which is an increase of 13% since the previous year’s PIT count. The majority of unsheltered residents who are chronically homeless are also unsheltered (67%) compared with all homeless residents identified during the county (59%). Compared to 2024, more 375
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chronically homeless individuals are unsheltered (120 in 2024 and 199 in 2025). The most common location for those sleeping outside was outdoors or in a tent (68%) and in a vehicle (26%).
Families with children: Approximately 31 families with children were identified as experiencing homelessness during the 2025 PIT Count; a slight decrease from 2024 when 36 families were counted. Of the 31 families, 26 (or 84% of families experiencing homelessness) were sheltered and five (or 16% of families experiencing homelessness) were unsheltered.
While data on homelessness is only available at the county level, and the Point in Time count for Lincoln specifically is limited, data from Western Placer Unified School District on enrollment of unhoused/precariously housed students can provide insight i nto the extent of homelessness in Lincoln. Based on California Department of Education data, there were 297 precariously housed students in Lincoln during the 2024-2025 school year. Almost a third of these students attend the two elementary schools serving downtown Lincoln . This area h as a higher population of households living in poverty and Hispanic residents compared to the city overall.