Lincoln City Council
June 9, 2026

RESOLUTION 2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN

APPROVING AND AUTHORIZING THE CITY MANAGER TO EXECUTE A SECOND

AMENDMENT TO THE RESTATED LICENSE AGREEMENT WITH LINCOLN POTTERS BASEBALL CLUB, INC. FOR USE OF MCBEAN STADIUM

WHEREAS, the City owns the property located generally at McBean Park, at D and Third Streets in Lincoln, California, APN 008-330-001, including the baseball stadium commonly known as McBean Stadium (the “Property” or “Stadium”); and

WHEREAS, the City has a long -term objective to enhance the Stadium and increase its use and enjoyment by residents of the City and surrounding jurisdictions; and

WHEREAS, on December 10, 2015, the City entered into a license agreement with William Jessup University (“WJU”) for use of the Stadium for spring and fall baseball games and practices, and that agreement provides for priority us e rights and specified stadium improvements; and

WHEREAS, on October 11, 2016, the City Council adopted a resolution approving a license agreement with Lincoln Potters Baseball Club, Inc. for use of McBean Stadium as its home baseball field for summer collegiate wood bat baseball during the period of late May through August 2026; and on December 12, 2017, the City Council amended that license agreement to modify certain terms; and on February 22, 2022, the City approved an Amended and Restated License A greement to address additional safety improvements and enhancements to the Stadium; and

WHEREAS, the City and Lincoln Potters Baseball Club, Inc. now desire to enter into a Second Amend ment to the Restated License Agreement to extend the License Term, allow credit for various capital improvements made to the Stadium by Licensee, and address additional event dates and related operating provisions; and

WHEREAS, under the proposed Second Amended and Restated License Agreement, the term of the license will continue to a date no later than August 31, 2036, and the parties will meet and confer regarding the status of the license no later than May 1, 2035; and

WHEREAS, the proposed agreement provides that the annual license fee shall continue to apply, with the City offsetting the license fee and crediting Licensee for eligible capital contribution costs to the Stadium, as detailed in the agreement exhibits, until the approved credit amount is exhausted, after which the Licensee shall resume payment of the license fee; and

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Resolution No. 2026-XXX

WHEREAS, the proposed agreement also requires Licensee to contribute not less than Fifty Thousand Dollars ($50,000) in new capital contributions over the course of the license term, with those improvements remaining for the benefit of the Cit y and other users of McBean Stadium; and

WHEREAS, the City Council finds that approval of the Second Amended and Restated License Agreement will continue a beneficial public -private partnership that supports community recreation, preserves and improves a City facility, and provides for continued summer collegiate baseball at McBean Stadium; and

WHEREAS, the City Council further finds that this action is exempt from the California Environmental Quality Act (“CEQA”) because it involves the continued use and administration of an existing public facility and, in any event, it can be seen with certainty that there is no possibility that approval of the agreement itself may have a significant effect on the environment.

NOW THEREFORE BE IT RESOLVED:

Section 1. The City Council finds and determines that the foregoing recitals are true and correct and are incorporated herein by this reference.

Section 2. The City Council finds and determines that approval of the Second Amended and Restated License Agreement with Lincoln Potters Baseball Club, Inc. for use of McBean Stadium on the terms and conditions set forth therein will benefit the City of Lincoln.

Section 3. The City Council finds and determines that the action approved by this Resolution is exempt from CEQA.

Section 4. The City Council hereby approves the Second Amendment to the Restated License Agreement, in substantially the form accompanying the agenda report, and authorizes the City Manager to execute the Second Amended and Restated License Agreement with Lincoln Potters Baseball Club, Inc., attached hereto as Exhibit A, together with such non -substantive changes as may be approved by the City Manager and City Attorney.

Section 5. The City Council further authorizes the offset of license fees in accordance with the Second Amended and Restated License Agreement for eligible capital contributions made by Lincoln Potters Baseball Club, Inc. to McBean Stadium, as provided in the agreement.

PASSED AND ADOPTED this 9th day of Jume, 2026 by the following vote:

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Resolution No. 2026-XXX

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

___________________________
Richard Pearl, Mayor

ATTEST:

Hope Ithurburn, City Clerk

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SECOND AMENDMENT TO THE RESTATED LICENSE AGREEMENT
This Second Amendment to the Restated License Agreement (“License”) is entered into by and between the CITY OF LINCOLN, a municipal corporation (“City”), and the LINCOLN POTTERS BASEBALL CLUB, INC, a California corporation (“Licensee”), effective June 1, 2026.

City and Licensee are collectively referred to herein as “Parties,” and individually as “Party.”

RECITALS
A. City is the owner of McBean Park, located at D and Third streets in Lincoln, California, AP N 008 -330-001 (“Property”). A baseball stadium is located within McBean Park (“Stadium”).

B. City has a long-term objective to enhance the Stadium and increase the use and enjoyment of it by citizens of the City and the surrounding jurisdictions.

C. On December 10, 2015, the City entered into a license agreement with William Jessup University (“WJU”), which provides for WJU to use the Stadium for both Spring and Fall baseball games and practices until 2027. The agreement with WJU also provides for certain specified improvements to be made to the playing field , including a synthetic turf infield, new outfield grass, fencing, dugouts and a score board (“WJU Improvements”) , for which WJU committed up to $347,000 in funding. With the exception of the dugouts, all the WJU Improvements have been completed.

D. On October 11, 2016, the City Council adopted a resolution approving a license agreement with Licensee for use of McBean Stadium as its home baseball field for summer collegiate wood bat baseball during the period of late May through August 2026 (“License Agreement”).

E. On December 12, 2017 , the City Council amended the License Agreement to modify certain terms of the License Agreement.

F. On February 22, 2022, the City adopted an Amended and Restated Lice nse Agreement to address additional safety improvements and enhancements to be made to the Stadium.

G. The Parties desire to enter into this Amendment to the Restated License Agreement to allow for a credit of various capital improvements made to the Stadi um by Licensee, extend the License Term, and address additional event dates.

NOW, THEREFORE, the Parties hereto agree as follows:

1. RECITALS; EXHIBITS
The Recitals to this License, including the defined terms set forth therein, and the exhibits attached hereto, are incorporated herein as though set forth in full.

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SECOND AMENDED AND RESTATED LICENSE AGREEMENT 2

2. AGREEMENT
City is the owner of the Property, a portion of which Licensee desires to use. City hereby agrees to grant non -exclusive use of the License Area to Licensee, for the Permitted Uses described in Section 6 below, subject to the terms and conditions described herein.

3. LICENSE AREA
The License Area is the baseball stadium at McBean Park, located at D and Third streets in Lincoln, California. The License Area is depicted on the attached Exhibit A.

4. TERM OF LICENSE
The term of this License shall commence as of the date it is signed by the City and shall continue to a date no later than August 31, 2036 (“Term”). The parties agree to meet and confer as to the status of the License no later than May 1, 203 5. Nothing herein shall preclude the Parties from mutually agreeing to an earlier or later termination of this License; however, such mutual agreement shall be in writing. Nothing herein shall impair either Party’s right to terminate this License earlier as a result of a default of the other Party, as provided in Section 23, below.

5. PAYMENT

5.1 License Fee . Licensee shall pay to City Fourteen Thousand Seven Hundred Seventy-five Dollars ($1 4,775) per year (“License Fee”). The License Fee shall increase five percent (5%) each year on the anniversary of the Effective Date. Licensee shall pay License Fee quarterly, with the first payment due upon execution of this License and subsequent payments due on the following schedule : January 1, April 1, July 1, October 1 of each year of this License. Effective January 1, 2024, City shall offset this License Fee and credit Licensee One Hundred Thirty-Five Thousand One Hundred Dollars ($ 135,100) of its capital contribution costs to the Stadium , minus Fifty Thousand Do llars ($50,000) in Stadium Lights costs, since 2022 detailed in Exhibit BC. After the $135,100 in credits are exhausted, Licensee shall resume payment of the License Fee.

5.2 Fireworks Contribution. During the term of this License and any extension, License shall make an annual contribution of not less than Two Thousand Dollars ($2,000) to Lincoln Community Foundation or other entity coordinating the July 4 th celebration by June 1 of each year to be used toward promotion and execution of July 4th fireworks show.

5.3 Supplemental Fee. License shall pay the City any amount required under Section 7 of the License.

6. PERMITTED USE OF LICENSE AREA

6.1 Permitted Use. Licensee agrees that at least one permanent employee of Licensee will be present at all times during the use of the License Area, which includes:

6.1.1 Permitted Baseball Use. During the period of May 15 through August 31 of each year of this License, Licensee shall be permitted to use the License Area for :
(a) collegiate wood bat baseball games during summer baseb all seasons and post-seasons up to a total of forty (40) dates; and (b) periodic baseball clinics and camps, as mutually agreed by the Parties at no additional charge.
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SECOND AMENDED AND RESTATED LICENSE AGREEMENT 3

6.1.2 Permitted Non-Baseball Use. Subject to requesting and obtaining approval from the City Manager in advance of each use, during the period of May 15 through August 31 of each year of this License, Licensee shall be permitted to use the License Area for up to five (5) events that are non -baseball uses at no additional charge. Licensee shall be permitted to use the License Area for one (1) to (2) ev ents per month in the off season (i.e., September 1 through May 14) subject to requesting and obtaining approval from the City Manager in advance of each use.

6.2 Period of Permitted Use. Licensee shall have the right to use the License Area for Permitted Use during the time periods reserved following the procedures set forth in Section 6.3 below. City may use or permit a third party, including Lincoln Little League, to use the License Area for any day and time not reserved by Licensee pursuant to Section 6.3 or otherwise provided for in this License. All uses carried out by Licensee shall be completed by 11:00 PM.

6.3 Blackout Dates, Reservation Procedure . By Sept ember 30 of each year of this License, Ci ty shall notify Licensee of blackout dates when the License Area will be unavailable for use by Licensee for the months of June, July, and August in the following year.

City agrees not to blackout July 3 -5 and will coordinate with team for production of t he City’s annual Fourth of July fireworks celebration to allow Licensee’s patrons to observe the fireworks display from their paid seats. Licensee shall submit a schedule of Licensee’s proposed Permitted Uses to the City Manager on or before October 31 of each year for approval. The schedule shall indicate the times and dates the Licensee seeks to use the License Area during the months of June, July, and August of the following calendar year. The City Manager shall review and approve the schedule subject t o priority uses of the License Area by WJU. City may elect to accommodate other users on dates not used by WJU or Licensee.

7. IMPROVEMENTS TO LICENSE AREA

7.1 City Improvements. The City completed its construction of a permanent fence in the area previously secured by temporary fencing rented by Licensee for the season beginning May 2022. The City shall have no further obligation to install or construct improvements under the terms of this License.

7.2 Licensee Improvements. A complete list of capital improvements installed to date at the Stadium by Licensee is attached as Exhibit B. The total amount of capital improvements paid for and installed by the Potters since 2017 Two Hundred Ninety -Four Thousand, Seven Hundred and Seven Dollars and Two Cents ($294,707.02). The total capital improvements paid for and installed by the Potters between 2022 and 2025 is One Hundred Eighty-Five Thousand, One Hundred Dollars ($185,100), minus a Fifty Thousand Dollar ($50,000) lease obligation to install new Stadium lights. . City and Licensee agree that Licensee shall be entitled to offset its Licensee Fee by using up One Hundred Thirty-Five Thousand One Hundred Dollars ($135,100.00) of the capital contributions to date. As outlined in Section 5.1, City shall offset future Licensee Fees until the credit is exhausted.

7.3 Additional Capital Contributions. Licensee agrees to contribute not less than Fifty Thousand Dollars ($50,000) in new capital contributions over the course of this License Term. These capital contributions will benefit a ll users of McBean Park Stadium and remain for the benefit of the City and other users even after the License Term has expired.

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SECOND AMENDED AND RESTATED LICENSE AGREEMENT 4

8. LOCAL OWNERSHIP OF FRANCHISE
Licensee shall continue to work to maximize the proportion of ownership of the baseball franchise and baseball operations held by individuals or entities that are based, or have substantial operations in, Placer County.

9. MAINTENANCE

9.1 Cleaning After Use. Licensee shall clean the License Area after each use on a daily basis, returning the facility to its pre-use condition. Cleaning shall include removing all refuse from the License Area and depositing it into designated refuse bins and removing all personal items from the License Area.

9.2 General Facility Maintenance. The City shall be responsible for fi eld landscape maintenance , including watering and cutting grass, maintaining the synthetic turf infield, and emptying refuse containers. City shall maintain the License Area, and related equipment in good repair and operating condition during the continuan ce of this License Agreement, except in case of damage arising from the act or the negligence of the Licensee, and Licensee’s client s, agents, invitees, patrons, guests, players, contractors, volunteers, or employees. For the purposes of maintenance and re pair, the City reserves the right at reasonable times to enter and inspect the License Area and to do any necessary maintenance and repairs. City’s maintenance and repair obligations shall include, but not be limited to, the following areas: porches; stairways; sidewalks; exterior lighting; Stadium lighting; seating ; parking lot (including snow removal , cleaning and restriping as necessary); wheel bumpers; drainage; and landscaping, in accordance with all governmental requirements generally applicable to ot her similar facilities ( e.g., fire, building, energy codes, and requirements to provide an architecturally barrier-free premises for people with disabilities, etc.), as well as field maintenance to provide the field in a playable condition.

9.3 Repair of Damag es. Licensee shall be responsible for the repair or replacement, at City’s discretion, of all damages to or within the License Area or the Property, that occur during Licensee’s use.

10. FOOD AND BEVERAGE OPERATIONS
Licensee may operate the stadium food and be verage concession to include beer and wine subject to issuance of a proper license from the California Alcoholic Beverage Control, for all events that occur in License Area during the period of May 15 through August 31 of each year. Licensee shall not be o bligated to sell food and beverage for events not produced by Licensee and may invite a booster club such as Friends of McBean Park to sell food and beverage and retain proceeds therefor.

11. SPONSORSHIPS AND SIGNAGE

11.1 WJU Branding Signage. Licensee hereby ac knowledges and accepts up to three (3) prominent displays branding William Jessup University’s baseball program will be installed on the outfield fence facing the stadium seating and remain up and visible throughout the Term of this License.
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SECOND AMENDED AND RESTATED LICENSE AGREEMENT 5

11.2 No Third-Party Rights. City hereby represents that no obligations to third parties related to the right to sell and control sponsorships have been granted to a third party other than those granted by that certain agreement dated December 10, 2015, between the City of L incoln and William Jessup University, as amended. Except for WJU Branding Signage provided for in Section 11.1 above, City warrants that said third party rights do not include the right to have sponsorship signage erected during Licensee’s period of Permitted Use.

11.3 Exclusive Right to Sell. City hereby grants Licensee the exclusive right to sell and display marketing and sponsorship signage during the period of Licensee’s Permitted Use.

11.4 Signs. Licensee may display or permit team sponsors to display sponsorship signs within License Area consistent with the Lincoln Sign Ordinance and Lincoln Municipal Code section 16.03.030(F) on outfield fencing facing the field of play. The form and size for all signage and graphics shall be approved by the City Manager prior to placement.

11.5 Removal of Signage. Licensee will remove or cover all sponsorship signage and images, except for WJU Branding Signage, at the conclusion of Licensee’s period of Permitted Use, by August 31 of each year.

12. RIGHT TO USE LINCOLN POTTERS NAME
The City’s trademark to the name “Lincoln Potters” expired in 2023 . Licensee is the registered owner of the Lincoln Potters name and logo. All use of the Potters’ name and logo shall be by the consent of Licensee . The City also owns the URL www.lincolnpotters.com.

Licensee is hereby authorized to use the URL www.lincolnpotters.com for the Term of this License at no additional cost.

13. REPRESENTATIONS AND WARRANTIES
City represents and warrants to Licensee that: (a) City has full right, power, and authority to execute this License; (b) City has good and unencumbered title to the License Area free and clear of any liens that will interfere with Licensee’s right to use the License Area. Licensee represents and warrants that it has studied and inspected the License Area and accepts the same “AS IS” without any express or implied warranties of any kind, including any warranties or representations by City as to its condition o r fitness for any use. This License does not create a lease, easement , or other real property interest, and is revocable pursuant to the terms contained herein. City shall have no obligation to make improvements to the License Area other than those specifically called for in Section 7.1.

14. INDEMNITY
Licensee shall defend, indemnify, and hold harmless City and City’s trustees, officers, employees, and agents, from and against, any and all claims, actions, liabilities, damag es, losses, or obligations, including all costs, demands, expenses, and attorneys’ fees, arising out of Licensee or Licensee’s clients, agents, invitees, patrons, guests, players, contractors, volunteers, or employees use of the License Area or the Property, including, without limitation:
(a) any injury to or death of any person or damage to or destruction of any property occurring in or on the License Area or Property, or any part therefore, (b) any default by Licensee in the observance or performance of a ny of the terms, covenants or condit ions of this License, or (c) the use, occupancy or condition of the License Area or Property, or Licensee’s activities therein. 153
SECOND AMENDED AND RESTATED LICENSE AGREEMENT 6
City shall in all instances, except for losses, damages, or claims resulting from the sole negligence or intentional misconduct of City or its trustees, officers, employees, and agents , be indemnified by Licensee against all such losses, damages or claims regardless of whether the losses, damages or claims are caused in part by City. City shall p rovide Licensee with prompt notice o f any claim or institution that may subject Licensee to liability under this section.

Licensee’s obligations hereunder survive the termination of this License or Licensee’s activities in the License Area or Property for one year after termination of this License.

15. DUTY TO INSURE
Prior to the use of the License Area and for the duration of the Term of this License, Licensee shall maintain the following insurance against liabilities arising out of Licensee’s activities:

15.1 Minimum Scope of Insurance. Coverage shall be at least as broad as:

15.1.1 General Liability Insurance: Coverage sufficiently broad to include Comprehensive General Liability Insurance, Broad Form Property Damage Liability, Contractual Liability, Personal Injury Liability, and liability for premises owned, leased, or used.

15.1.2 Workers’ Compensation as required by the Labor Code of the State of California, and Employers’ Liability insurance, for any of Licensee’s employees who will engage in License activities on the Property.

15.1.3 Dram shop liability insurance if alcohol is sold on the License Area.

15.2 Minimum Limits of Insurance . The limits of coverage shall be no less than:

15.2.1 General Liability: $2,000,000 combined single limit per occurrence for bodily injury, personal injury, and property damage (this limit may be satisfied by an excess or umbrella policy).

15.2.2 Workers’ Compensation and Employers’ Liability: Workers’ Compensation limits as required by the Labor Code of the State of California and Employers’ Liability limits of $1,000,000 per accident.

15.3 Other Insurance Provisions. The policies are to contain, or be endorsed to contain, the following provisions:

15.3.1 General Liability Coverage:

15.3.1.1 The City, its officials, employees, and volunteers are to be covered as additional insureds.

15.3.1.2 The insurance coverage required herein shall be primary insurance as respects the City, its officials, employees, and volunteers. Any insurance or self -insurance maintained by the City, its officials, employees, or volunteers shall be in excess of the insurance required herein and shall not contribute with it. 154
SECOND AMENDED AND RESTATED LICENSE AGREEMENT 7

15.3.1.3 Licensee’s failure to comply with reporting
provisions of the policies shall not affect coverage provided to the City, its officials, employees, or volunteers.

15.3.1.4 Coverage shall state that the insurance required herein shall apply separatel y to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer’s liability.

15.3.2 All Coverages: Each insurance policy required by this License shall be endorsed to state tha t coverage shall not be suspended, v oided, canceled, terminated by either party, or reduced in coverage or in limits except after thirty (30) days’ prior written notice by certified mail, return receipt requested, has been given to the City.

15.3.2.1 Acceptability of Insurers: Insurance is to be plac ed with insurers with a Best’s rating of no less than A:VII.

15.3.2.2 Verification of Coverage: Prior to the
commencement of any use of the License Area, Licensee shall furnish the City with certificates of insurance and with ori ginal endorsements affecting the cov erage required herein. The certificates and endorsements for each insurance policy are to be signed by a person authorized by the insurer to bind coverage on its behalf.

16. COMPLIANCE WITH ALL LAWS
Licensee is solely responsible for obtaining all necessary or desired licenses and permits required by City and/or the State of California, and/or any other applicable public agency to operate its intended purpose. Licensee shall comply with all applicable federal, state, and loca l laws, rules, statutes, ordinances, and regulations.

17. ASSIGNMENT OF AGREEMENT
Assignment of this License is not permitted without the written consent of City, which it may withhold or grant in its sole and absolute discretion.

18. LEGAL TITLE; NO JOINT VENTURE
Legal title to the License Area shall remain vested in City, its successors, or assigns.

Licensee may not record any instrument concerning or affecting the License Area without City’s prior written consent, which City may withhold in its sole and absolu te discretion. The Parties agree that nothing in this License shall be construed or interpreted to form a joint venture or partnership between the Parties.

19. ENTRY AND INSPECTION
City or its agents may, at any time, enter into and upon the License Area for the purpose of inspecting the same.

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SECOND AMENDED AND RESTATED LICENSE AGREEMENT 8

20. SUCCESSORS
Except as set forth herein, City and Licensee, respectively, bind themselves, their partners, officers, successors, assigns, and legal representatives to the other Party to this License with respect to the terms of this License.

21. WRITTEN NOTICE
All notices or other communications required or permitted hereunder shall be in writing, and shall be personally delivered or sent by registered or certified mail, postage prepaid, return receipt requested, or sent by electronic mail and shall be deemed received upon the earlier of (a) if personally delivered, the date of delivery to the address of the person to receive such notice, (b) if mailed, two (2) days after the date of posting by the United States Post Office, or (c) if given by electronic mail, when received by the other party.

TO CITY: CITY OF LINCOLN
Attn: CITY MANAGER
600 Sixth Street
Lincoln, CA 95648
Telephone: (916) 434-2490
TO LICENSEE: LINCOLN POTTERS BASEBALL CLUB, INC
Attn: ISABEL DOMEYKO, PRESIDENT
1478 Stone Point Drive, Suite 530
Roseville, CA 95661
Telephone: (916) 778-0008
Notice of change of address shall be given by written notice in the manner described in this section.

22. WAIVERS AND AMENDMENTS
All waivers of or amendments to the provisions of this License must be in writing and signed by City and Licensee. No waiver of any breach of any term or provision of this License shall constitute a waiver of any other or future breach of the same or any other term or provision.

No waiver by City of the default or breach of any term, covena nt, or condition h ereof by Licensee shall be deemed a waiver of any other term, covenant, or condition hereof, or of any subsequent default or breach by Licensee of the same or of any other term, covenant, or condition hereof. City’s consent to, or approva l of, any act shall not be deemed to render unnecessary the obtaining of City’s consent to, or approval of, any subsequent or similar act by Licensee, or be construed as the basis of an estoppel to enforce the provision or provisions of this License requiring such consent.

23. TERMINATION
If either Party defaults in the performance of its obligations, the non-defaulting Party may terminate this License if, within thirty (30) days of the non -defaulting Party providing notice of the default to the defaulting, the defaulting Party fails to cure the default. 156
SECOND AMENDED AND RESTATED LICENSE AGREEMENT 9

24. CONCURRENT REMEDIES
No right or remedy herein conferred upon or reserved to Parties is exclusive of any other right or remedy herein or by law or equity provided or permitted; but each shall be cumulative of every other right or remedy given hereunder or now or hereafter existing at law or in equity by statute or otherwise and may be enforced concurrently therewith or from time to time.

25. GOVERNING LAW
This License shall be governed and interpreted under the law s of the State of California.

In the event claims or disputes arise out of this License, the Parties shall endeavor to resolve such claims or disputes through face -to-face discussion and consider the use of alternative dispute resolution options prior to resorting to legal remedies.

26. PROVISIONS REQUIRED BY LAW DEEMED INSERTED
Each and every provision of law and clause required by law to be inserted in this License shall be deemed to be inserted and this License shall be read and enforced as though it were included. If through mistake or otherwise, any provision is not inserted or is not correctly inserted, then upon application of either Party the License shall be amended to make the insertion or correction. All references to statutes and regulations shall in clude all amendments, replacements, and enactments in the subject, which are in effect as of the date of this License, and any later changes that do not materially and substantially alter the positions of the Parties.

27. SEVERABILITY
Should any provision of t his License be declared or determined by any court of competent jurisdiction to be illegal, invalid, or unenforceable, the legality, validity, and enforceability of the remaining parts, terms, or provisions shall not be affected thereby, and said illegal, unenforceable, or invalid part, term, or provision shall be deemed not to be a part of this License.

28. ENTIRE AGREEMENT
This License represents the entire agreement between City and Licensee and supersedes all prior negotiations, representations, or agreeme nts, either written or oral. This License may be amended or modified only by an agreement in writing, signed by both City and Licensee.

26. VENUE
Venue shall lie in the County of Placer.

27. ATTORNEY’S FEES
If either Party brings an action to enforce t he terms hereof or declare rights hereunder, the prevailing party in any such action shall be entitled to reasonable attorney's fees and costs as fixed by the court.
[SIGNATURES ON FOLLOWING PAGE.]
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SECOND AMENDED AND RESTATED LICENSE AGREEMENT 10
IN WITNESS WHEREOF, the Parties hereto have executed this License as of the date set forth above.

CITY: LICENSEE:

CITY OF LINCOLN, LINCOLN POTTERS BASEBALL CLUB, INC
a municipal corporation a California Corporation

By: By:

Sean Scully, City Manager Isabel Domeyko Taylor, President

APPROVED AS TO FORM:

Douglas White, City Attorney

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SECOND AMENDED AND RESTATED LICENSE AGREEMENT 11
Exhibit A
License Area

159

SECOND AMENDED AND RESTATED LICENSE AGREEMENT 12
Exhibit B
McBean Stadium Capital Improvements

160
SUBJECT:

Conduct a Public Hearing and Adopt Resolutions for the
Benefit Assessment District No. 1 Annual Update. (Matthew Medill)
SUBMITTED BY:

Matthew Medill
DEPARTMENT:

Public Works
DATE:

June
9, 2026

Item Number 14.A

STAFF RECOMMENDATION:

Staff recommends the City Council conduct a public hearing, accept public testimony, and adopt two resolutions for the Benefit Assessment District No. 1 Annual Update: 1) a resolution approving the Final Engineer’s Report, Ordering Improvements, and Confirming the Diagram and Assessments for Benefit Assessment District No. 1 for Fiscal Year 2026/27; and 2) a resolution ordering the levy and collection of assessments within Benefit Assessment District No. 1 for Fiscal Year 2026/27.

The Fiscal Year 2026/27 collection of assessments is estimated to be $95,430, which provides funds necessary for maintenance activities benefitting parcels 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 maintaining flood and storm drain facilities required of new subdivisions as they are constructed within the City of Lincoln. The following developments are included in 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 C 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 that benefit property within the District.

City Council annually conducts a public hearing, approves the annual Engineer’s Report, and orders the levy and collection of assessments for the ensuing fiscal year. 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 of the District. The levied

STAFF REPORT
161
assessment rates may change from fiscal year to fiscal year, dependent 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 being assessed for Fiscal Year 2026/27 are at the authorized maximum assessment.

The first step in the Fiscal Year 2026/27 annual process, initiating proceedings, ordering and approving the Preliminary Engineer’s Report and setting the Public Hearing date, occurred at the May 12, 2026 City Council meeting with the adoption of Resolution Nos. 2026-068 and 2026-069.

Conducting the Public Hearing and adopting the two attached Resolutions this evening are the final actions required to authorize the annual levy of assessments for the operation, maintenance, and servicing of improvements benefitting the District for Fiscal Year 2026/27. In order to meet Placer County Tax Collector deadlines, these steps must be completed prior to June 30th of every year.

FINDINGS/ANALYSIS:

The maintenance costs associated with the District are spread to the parcels that benefit directly from the improvements maintained by the District and therefore there is no 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 the infrastructure benefitting the District.

Fiscal Year 2026/27 Summary of Estimated Revenue by Zone

Benefit Zone Description
FY 2026/27Assessment 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

Staff has reviewed the Final Engineer’s Report (Attachment D) and is satisfied with the Report, including the budget items and diagram. Staff is satisfied that the levy amounts have been spread in accordance with the special benefit received from operation, maintenance and servicing of the public improvements benefitting the District as set forth in the Engineer’s Report. Staff recommends Council conduct a public hearing, approve the Final Engineer’s Report, and order the levy and collection of assessments.

During the course of the Public Hearing, City Council may order changes to the Engineer’s Report, including changes in the improvements or the proposed assessment rates. Upon conclusion of the Public Hearing, City Council may adopt a resolution confirming the diagram and assessments, either as originally proposed or as modified. The adoption of this resolution 162
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 yearly change in the February Consumer Price Index (CPI) that was 2.48% for Fiscal Year 2026/27.

It is necessary to approve the Final Engineer’s Report and to authorize the levy and collection of assessments for Fiscal Year 2026/27, or the services being provided for the District will be almost entirely paid out of General Fund and transportation revenues.

Consequently, staff recommends the City Council take the following action:

1 .

Adopt a resolution approving the Final Engineer’s Report, ordering improvements, confirming the diagram and assessments, and authorizing the levy and collection of assessments for Fiscal Year 2026/27; and
2 .

Adopt a resolution ordering the levy and collection of assessments for Fiscal Year 2026/27.

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 100% of funds necessary for maintenance activities and reserve collection associated with 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_Resolution_No._1.docx
Attachment_B_Resolution_No._2 (1).docx
Attachment C Benefit Zone Diagram.pdf
Attachment D Lincoln BAD 26-27 Final Engineer Report.pdf 163
Resolution No. 2026-XXX

RESOLUTION 2026 - XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN, COUNTY

OF PLACER, STATE OF CALIFORNIA, APPROVING THE FINAL ENGINEER'S REPORT FOR BENEFIT ASSESSMENT DISTRICT NO. 1, ORDERING

IMPROVEMENTS, CONFIRMING THE DIAGRAM AND ASSESSMENTS, AND

AUTHORIZING THE LEVY AND COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2026/27

WHEREAS, the City Council, pursuant to the provisions of the Benefit Assessment Act of 1982, Divi sion 2, Part 1, of the California Government Code (commencing with Section 54703) (hereafter referred to as the "Act") did by previous Resolution, order the Engineer, to prepare and file a report in accordance with Chapter 6.4 Article 4 of the Act, commencing with Section 54716, in connection with the proposed levy and collection of assessments for the District known and designated as the Benefit Assessment District No. 1 (hereafter referred to as the "District"), for the fiscal year commencing July 1, 2026 and ending June 30, 2027;

WHEREAS, the City of Lincoln has retained a qualified engineering firm that has prepared and filed with the City Clerk of the City of Lincoln and the City Clerk has presented to the City Council such report entitled "Benefit Ass essment District No. 1, 2026/27 Final Engineer's Report" (hereafter referred to as the "Report"); and

WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as s et forth therein, and finds that the levy has been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report.

NOW THEREFORE BE IT RESOLVED:

Section 1 Annual Levy Report: City Council hereby approves the Report as filed; and

Section 2 District Improvements: Order the improvements and confirm the diagram and assessments as shown in said Engineer's Reports; and

Section 3 Assessments: Authorize the levy and collection of assessments for Fiscal Year 2026/27 for the Benefit Assessment District No. 1.

PASSED AND ADOPTED this 9th day of June, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Richard Pearl, Mayor
164
Resolution No. 2026-XXX

ATTEST:

Hope Ithurburn, City Clerk
165
Resolution No. 2026-XXX

RESOLUTION NO. 2026 - XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN,

COUNTY OF PLACER, STATE OF CALIFORNIA, ORDERING THE LEVY AND

COLLECTION OF ASSESSMENTS WITHIN BENEFIT ASSESSMENT
DISTRICT NO. 1 FOR FISCAL YEAR 2026/27

WHEREAS, the City Council has by previous Resolutions initiated proceedings and approved the Final Engineer’s Report (hereafter referred to as the “Report”) as presented or amended which describes the assessments against parcels of land within the Benefit Assessment District No. 1 (hereafter referred to as the “District”) for the fiscal year commencing July 1, 2026 and ending June 30, 2027, pursuant to the provisions of the Benefit Assessment Act of 1982, Division 2, Part 1 of the California Government Code (commencing with Section 54703) (hereafter referred to as the “Act”) and California Proposition 218 to pay the costs and expenses of construction, operating, maintaining and servicing the improvements benefitting the District;

WHEREAS, the Engineer, selected by the City Council, has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a Report in connection with the proposed levy and collection upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Report;

WHEREAS, the City warrants and represents that the assessments imposed by the City and being requested to be collected by Placer County comply with the requirements of state law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218); and

WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027, to pay the costs and expenses of constructing, operating, maintaining and servicing the improvements benefitting the District.

NOW THEREFORE BE IT RESOLVED:

Section 1 Public Hearing: Following notice duly given, the City Council has held a full and fair Public Hearing regarding its Resolution Approving and or Amending the Final Engineer's Report prepared in connection therewith, the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

Section 2 Benefit Determination: Based upon its review (and amendments, as applicable) of the Final Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:

I) The land within the District will receive special benefit by the operation, maintenance, and servicing of drainage and flood control facilities, and appurtenant facilities associated with the District.

II) The District includes all of the lands receiving such special benefit.

III) The net amount to be assessed upon the lands within the District in accordance with the costs for the fiscal year commencing July 1, 2026 and ending June 30, 2027 is apportioned by a formula and me thod which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefit to be received by each parcel from the improvements and services. 166
Resolution No. 2026-XXX

Section 3 Report: The Report and assessment as presented to the City Council and on file in the office of the City Clerk are hereby confirmed as filed.

Section 4 District Improvements: The City Council hereby orders the improvements to be made, which are briefly described as the maintenance of drainage and flood control facilities benefitting the District.

Section 5 Maintenance and Collection of Levy: The maintenance, operation and servicing of the drainage, flood control and appurtenant facilities shall be performed pursuant to the Act and the County Auditor of the County of Placer shall enter on the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 6 Deposit of Funds: The City Treasurer shall deposit all money representing assessments collected by the County of Placer of the District to the credit of a fund for the Benefit Assessment District No. 1 and such money shall be expended only for the construction, maintenance, of the drainage and flood control and appurtenant facilities as described in Section

4. Section 7 Order of Levy: The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2026 and ending June 30, 2027.

Section 8 Authorization: The City Clerk is hereby authorized and directed to file and request the Placer County Auditor Controller to attach for collection on the County tax rolls the Benefit Assessment District No. 1 assessments upon adoption of this Resolution.

Section 9 Compliance: The City of Lincoln warrants and represents that the taxes, assessments, fees and/or charges imposed by the City of Lincoln and being requested to be collected by Placer County comply with all requirements of state law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218).

Section 10 Liability Release: The City of Lincoln releases and discharges the County, and its officers, agents and employees from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgements, in any manner arising out of the collection by the County on the property tax roll of any taxes, assessments, fees and/or charges on behalf of the City of Lincoln.

Section 11 Indemnification: In consideration for the County’s collection of the charge through the County’s property tax roll, the City of Lincoln agrees to and shall defend, indemnify and hold harmless the County, its officers, agents and employees (the “Indemnified Parties”) from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgments, in any manner arising out of the collection by the County of any of the City of Lincoln’s said taxes, assessments, fees and/or charges requested to be collected by the County for the City of Lincoln, or in any manner arising out of the City of Lincoln’s establishment and imposition of said taxes, assessments, fees and/or charges. The City of Lincoln agrees that, in the event a judgment is entered in a court of law against any of the Indemnified Parties as a result of the collection of one of City of Lincoln’s taxes, assessments, fees and/or charges, the County may offset the amount of the judgment from any other monies collected by the County on beh alf of the City of Lincoln, including property taxes.
167
Resolution No. 2026-XXX

Section 12 Inquiries: The City of Lincoln agrees that its officers, agents and employees will cooperate with the County by responding to all inquiries referred to the City of Lincoln by the County from any person concerning the City of Lincoln’s taxes, assessments, fees and/or charges, and that the City of Lincoln will not refer such persons to County officers and employees for response.

Section 13 County Charges: The City of Lincoln agrees to pay the County for the reasonable and ordinary charges to recoup its costs of placement and collection on the tax rolls at the agreed upon rate of 1% of the taxes, assessments, fees and/or charges, as provided by Government Code sections 29304 and 51800.

Section 14 A certified copy of the assessment levy shall be filed in the office of the City Clerk and open for public inspection.

PASSED AND ADOPTED this 9th day of June, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Richard Pearl, Mayor
ATTEST:

Hope Ithurburn, City Clerk

168
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
169

City of Lincoln
Benefit Assessment District No. 1
Fiscal Year 2026-27
Final Engineer’s Report

June 9, 2026
170
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
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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

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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: May 22, 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:
173
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 174
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.
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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. 2026-068 initiating proceedings for the levy and collection of assessments and ordering the preparation of the annual Engineer’s Report and Resolution No. 2026-069 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 176
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.
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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.

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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. 179
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
180
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
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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. 182
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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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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.

184
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
185
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. 186
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX A

APPENDIX A

DETAILED ZONE COST ESTIMATE
187
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
188
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
189
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
190
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
191
Lincoln Benefit Assessment District No. 1
Fiscal Year 2026-27 APPENDIX B

APPENDIX B

ASSESSMENT ROLL

192

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
193

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
194

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
195

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
196

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
197

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
198

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
199

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
200

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
201

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
202

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
203

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
204

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
205

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
206

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
207

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
208

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
209

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
210

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 01

FINAL 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 05/21/26
211

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02

FINAL 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 05/21/26
212

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02

FINAL 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 05/21/26
213

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02

FINAL 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 05/21/26
214

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02

FINAL 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 05/21/26
215

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 02

FINAL 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 05/21/26
216

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 03

FINAL 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 05/21/26
217

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 05

FINAL 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 05/21/26
218

CITY OF LINCOLN
BENEFIT ASSESSMENT DISTRICT NO. 1
Zone 05

FINAL 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 05/21/26
219
SUBJECT:

Conduct a Public Hearing and Adopt Resolutions for the
Landscaping and Lighting District No. 1 (Matthew Medill) SUBMITTED BY:

Matthew Medill
DEPARTMENT:

Public Works
DATE:

June
9, 2026

Item Number 14.B

STAFF RECOMMENDATION:

Staff recommends City Council conduct a Public Hearing, accept public testimony, and adopt two resolutions for the Landscaping and Lighting District No. 1: 1) a resolution approving the Final Engineer’s Report, Ordering Improvements, and Confirming the Diagram and Assessments for Landscaping and Lighting District No. 1 for Fiscal Year 2026/27; and 2) a resolution ordering the levy and collection of assessments within Landscaping and Lighting District No. 1 for Fiscal Year 2026/27.

The projected Fiscal Year 2026/27 collection of assessments is estimated to be $3,916,760, which provides funds that are necessary for maintenance activities associated with the 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. Also, 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).

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 CFD No. 2018-1.

STAFF REPORT
220

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 C 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 (the “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, dependent 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 for all Zones of Benefit except the Original Zone. City Council is required to annually conduct a Public Hearing, approve the annual Engineer’s Report and order the levy and collection of assessments. The Public Hearing is conducted in accordance with the provisions of the 1972 Act and California Proposition 218.

The first step in the Fiscal Year 2026/27 annual process, initiating proceedings, ordering and approving the Preliminary Engineer’s Report, and setting the Public Hearing date, occurred at the May 12, 2026 City Council meeting with the adoption of Resolution Nos. 2026-070 and 2026-071.

Conducting the Public Hearing and adopting the two attached Resolutions this evening are the final Council actions required to authorize the annual levy of assessments for the operation, maintenance, and servicing of improvements benefitting the District for Fiscal Year 2026/27.

Staff has reviewed the Final Engineer’s Report (Attachment D) and is satisfied with the Report, including the budget items and diagram. Staff is satisfied that the levy amounts have been spread in accordance with the special benefit received from the operation, maintenance and servicing of the public improvements to be performed for the District, as set forth in the Engineer’s Report. Staff recommends Council conduct a Public Hearing, approve the Final Engineer’s Report, and order the levy and collection of assessments. In order to meet Placer County Tax Collector deadlines, these steps must be completed prior to June 30th of every year.

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). 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 221
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.

It is necessary to approve the Final Engineer’s Report and to authorize the levy and collection of assessments for Fiscal Year 2026/27, or the services being provided benefitting the District will be almost entirely paid from General Fund revenues.

Consequently, staff recommends the City Council take the following action:

1 .

Adopt a resolution approving the Final Engineer’s Report, ordering improvements, confirming the diagram and assessments, and authorizing the levy and collection of assessments for Fiscal Year 2026/27; and
2 .

Adopt a resolution ordering the levy and collection of assessments for Fiscal Year 2026/27.

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:

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 Fiscal Year 2026/27 Deficits:
$181,480

CFD No. 2018-1 revenue to fund a portion of maintenance of “Citywide” improvements (e.g., Arterials, Regional Parks):
$1,200,000

222
City contribution to cover benefit attributed to non-District parcels, benefit to the public at large, and Fiscal Year 2026/27 Deficit Zones:
$853,140

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_Resolution_No._1 (1).docx
Attachment_B_Resolution_No._2 (2).docx
Attachment C Benefit Zone Diagram.pdf
Attachment D Lincoln LLAD 26-27 Final Engineer Report.pdf 223
Resolution No. 2026-XXX

RESOLUTION NO. 2026 - XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN, COUNTY

OF PLACER, STATE OF CALIFORNIA, APPROVING THE FINAL ENGINEER'S REPORT FOR LANDSCAPING AND LIGHTING DISTRICT NO. 1, ORDERING

IMPROVEMENTS, CONFIRMING THE DIAGRAM AND ASSESSMENTS, AND

AUTHORIZING THE LEVY AND COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2026/27

WHEREAS, the City Council, 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") did by previous Resolution, order the Engineer, to prepare and file a report in accordance with Chapter 1 Article 4 of the Act, commencing with Section 22565 , in connection with the prop osed levy and collection of assessments for the District known and designated as the Landscaping and Lighting District No 1 (hereafter referred to as the "District"), for the fiscal year commencing July, 1, 2026 and ending June 30, 2027;

WHEREAS, the City Council has retained a qualified engineering firm that has prepared and filed the Final Engineer’s Report with the City Clerk of the City of Lincoln and the City Clerk has presented to the City Council such report entitled "Landscaping and Lighting District No 1, 2026/27 Final Engineer's Report" (hereafter referred to as the "Report"); and

WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and finds that the levy has been spread in accordance with the special benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report.

NOW THEREFORE BE IT RESOLVED:

Section 1 Annual Levy Report: City Council hereby approves the Report as filed; and

Section 2 District Improvements: Order the improvements and confirm the diagram and assessments as shown in said Engineer's Report; and

Section 3 Assessments: Authorize the levy and collection of assessments for Fiscal Year 2026/27 for the Landscaping and Lighting District No 1.

PASSED AND ADOPTED this 9th day of June, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

224
Resolution No. 2026-XXX

Richard Pearl, Mayor
ATTEST:

Hope Ithurburn, City Clerk

225
Resolution No. 2026-XXX

RESOLUTION 2026 - XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN, COUNTY

OF PLACER, STATE OF CALIFORNIA, ORDERING THE LEVY AND

COLLECTION OF ASSESSMENTS WITHIN LANDSCAPING AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2026/27

WHEREAS, the City Council has by previous Resolutions initiated proceedings and approved the Final Engineer’s Report (hereafter referred to as the “Report”) as presented or amended which describes the assessments against parcels of land within the Landscaping and Lighting District No. 1 (hereafter referred to as the “District”) for the fiscal year commencing July 1, 2026 and ending June 30, 2027, 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 to pay the costs and expenses of construction, operating, maintaining and servicing the improvements located within the District;

WHEREAS, the Engineer, selected by the City Council, has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a Report in connection with the proposed levy and collection upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Report;

WHEREAS, the City warrants and represents that the assessments imposed by the City and being requested to be collected by Placer County comply with the requirements of state law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218) and are in compliance with all laws pertaining to the levy of the landscape maintenance district assessments, and the assessments are levied without regard to property valuation; and

WHEREAS, the City Council desires to levy and collect assessments against parcel of land within the District for the fiscal year commencing July 1, 2026 and ending June 30, 2027, to pay the costs and expenses of constructing, operati ng, maintaining, and servicing the improvements within the District.

NOW THEREFORE BE IT RESOLVED:

Section 1 Public Hearing: Following notice duly given, the City Council has held a full and fair Public Hearing regarding its Resolution Approving and or Amending the Final Engineer's Report prepared in connection therewith, the levy and collection of assessments, and considered all oral and written statements, protests and communications made or filed by interested persons.

Section 2 Benefit Determination : Based upon its review (and amendments, as applicable) of the Final Engineer's Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, the City Council hereby finds and determines that:
226
Resolution No. 2026-XXX

I) The land within the District will receive special benefit by the construction, operation, maintenance, and servicing of landscaping, lighting, and appurtenant facilities within the boundaries of the District.

II) The District includes all of the lands receiving such special benefit.

III) The net amount to be assessed upon the lands within the District in accordance with the costs for the fiscal year commencing July 1, 2026 and ending June 30, 2027 is apportioned by a formula and method which fairl y distributes the net amount among all eligible parcels in proportion to the estimated special benefit to be received by each parcel from the improvements and services.

Section 3 Report: The Report and assessment as presented to the City Council and on file in the office of the City Clerk are hereby confirmed as filed.

Section 4 District Improvements: The City Council hereby orders the improvements to be made, which are briefly described as the construction, operation, maintenance and servicing of landscaped parkways, medians, slopes, open space areas, parks and park facilities, trees, sidewalks and trails within the District and the construction, operation, maintenance and servicing of the streetlighting and traffic signal systems within the District.

Section 5 Maintenance and Collection of Levy: The construction, maintenance, operation and servicing of the landscaping, lighting and appurtenant facilities shall be performed pursuant to the Act and the County Auditor of the County of Placer shall enter o n the County Assessment Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 6 Deposit of Funds: The City Treasurer shall deposit all money representing assessments collected by the County of Placer of the District to the credit of a fund for the Landscaping and Lighting District No. 1 and such money shall be expended only for the construction, maintenance, operation and servicing of the landscaping, lighting and appurtenant facilities as described in Section 4.

Section 7 Order of Levy: The adoption of this Resolution constitutes the District l evy for the Fiscal Year commencing July 1, 2026 and ending June 30, 2027.

Section 8 Authorization: The City Clerk is hereby authorized and directed to file and request the Placer County Auditor Controller to attach for collection on the County tax rolls t he Landscaping and Lighting District No. 1 assessments upon adoption of this Resolution.

Section 9 Compliance: The City of Lincoln warrants and represents that the taxes, assessments, fees and/or charges imposed by the City of Lincoln and being requested to be collected by Placer County comply with all requirements of state law, including but not limited to Articles XIIIC and XIIID of the California Constitution (Proposition 218). 227
Resolution No. 2026-XXX

Section 10 Liability Release: The City of Lincoln releases and discharges t he County, and its officers, agents and employees from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgements, in any manner arising out of the collection by the County on the property tax roll of any taxes, assessments, fees and/or charges on behalf of the City of Lincoln.

Section 11 Indemnification: In consideration for the County’s collection of the charge through the County’s property tax roll, the City of Lincoln agrees to and shall defend, indemnify an d hold harmless the County, its officers, agents and employees (the “Indemnified Parties”) from any and all claims, demands, liabilities, costs and expenses, damages, causes of action, and judgments, in any manner arising out of the collection by the County of any of the City of Lincoln’s said taxes, assessments, fees and/or charges requested to be collected by the County for the City of Lincoln, or in any manner arising out of the City of Lincoln’s establishment and imposition of said taxes, assessments, fees and/or charges. The City of Lincoln agrees that, in the event a judgment is entered in a court of law against any of the Indemnified Parties as a result of the collection of one of City of Lincoln’s taxes, assessments, fees and/or charges, the County may offset the amount of the judgment from any other monies collected by the County on behalf of the City of Lincoln, including property taxes.

Section 12 Inquiries: The City of Lincoln agrees that its officers, agents and employees will cooperate with the County by responding to all inquiries referred to the City of Lincoln by the County from any person concerning the City of Lincoln’s taxes, assessments, fees and/or charges, and that the City of Lincoln will not refer such persons to County officers and employees for response.

Section 13 County Charges: The City of Lincoln agrees to pay the County for the reasonable and ordinary charges to recoup its costs of placement and collection on the tax rolls at the agreed upon rate of 1% of the taxes, assessments, fees and/or charges, as provided by Government Code sections 29304 and 51800.

Section 14 A certified copy of the assessment levy shall be filed in the office of the City Clerk and open for public inspection.

PASSED AND ADOPTED this 9th day of June, 2026 by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Richard Pearl, Mayor
ATTEST:

228
Resolution No. 2026-XXX

Hope Ithurburn, City Clerk

229
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
230

City of Lincoln
Landscaping and LighƟng District No. 1
Fiscal Year 2026-27
Final Engineer’s Report

June 9, 2026
231
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) 232
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

233
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 22, 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:

234
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 235
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.

236
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. 2026-070 initiating proceedings for the levy and collection of assessments and ordering the preparation of the annual Engineer’s Report and Resolution No. 2026-071 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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART A

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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART A

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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART A

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. 243
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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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART A

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. 247
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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; 249
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. 250
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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.

253
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 255
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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 256
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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). 259
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 262
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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D

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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D

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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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 269
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 270
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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D

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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART D

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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Lincoln Landscaping and Lighting District No. 1 SECTION II Fiscal Year 2026-27 PART E

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.

275
Lincoln Landscaping and Lighting District No. 1
Fiscal Year 2026-27 APPENDIX A

APPENDIX A

DETAILED PROJECT COST BREAKDOWN

276
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
277
Lincoln Landscaping & Lighting District No. 1
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
278
Lincoln Landscaping & Lighting District No. 1
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
279
Lincoln Landscaping & Lighting District No. 1
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
280
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
281
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
282
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
283
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
284
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
285
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
286
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
287
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
288
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
289
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
290
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
291
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
292
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
293
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
294
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
295
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
296
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
297
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
298
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
299
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
300
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
301
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
302
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
303
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
304
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
305
Lincoln Landscaping & Lighting District No. 1
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
306
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
307
Lincoln Landscaping & Lighting District No. 1
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
308
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
309
Lincoln Landscaping and Lighting District No. 1
Fiscal Year 2026-27 APPENDIX B

APPENDIX B

ASSESSMENT ROLL
(on file with the City Clerk)

310
SUBJECT:

Adopt a Resolution Approving a Technology Disruption Policy for Public Meetings in Accordance with SB 707. (Jennifer Brown/Hope Ithurburn)
SUBMITTED BY:

City Clerk
DEPARTMENT:

City Clerk's Office
DATE:

June
9, 2026

Item Number 15.A

STAFF RECOMMENDATION:

Adopt a Resolution Approving a Technology Disruption Policy for Public Meetings in Accordance with SB 707.

BACKGROUND/INTRODUCTION:

The Ralph M. Brown Act (Government Code § 54950 et seq.) establishes requirements for open meetings of local legislative bodies. SB 707, which became effective January 1, 2026, updates provisions related to teleconferencing, including requirements for remote participation, accessibility, and procedures for addressing disruptions to meeting access for City Council meetings. Among other requirements, SB 707 requires the City Council to adopt a technology disruption policy. These policies must be adopted by July 1, 2026.

FINDINGS/ANALYSIS:

Under Government Code § 54953.4, as revised by SB 707, the City Council is required to adopt, by July 1, 2026, a technology disruption policy. The policy must address procedures for responding to disruptions of telephonic or internet service during a meeting and the efforts the legislative body will make to restore service.

The statute further requires that if a disruption occurs that prevents members of the public from observing or participating in a City Council meeting through the two-way telephonic or audiovisual platform, the City Council must recess the open session for at least one hour and make a good faith effort to restore service. During this time, the City Council may meet in closed session, as permitted by law.

The City Council may not reconvene open session until at least one hour has passed or service has been restored, whichever occurs first. If service has not been restored upon reconvening, the City Council must make findings by roll call vote that good faith efforts were made to restore access and that the public interest in continuing the meeting outweighs the public interest in providing remote access. Alternatively, the meeting may be adjourned.

STAFF REPORT
311
The proposed policy incorporates these requirements and establishes procedures to ensure transparency and continuity of meetings in the event of a technology disruption during a City Council meeting, while maintaining flexibility to respond to the circumstances presented.

FISCAL IMPACT:

No fiscal impact is associated with adoption of the proposed policy.

ATTACHMENTS:

REV, Resolution_Adopting_the_Technology_Disruption_Policy.pdf Disruption of Telephonic or Internet Service During Public Meetings Policy.pdf 312
RESOLUTION 2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LINCOLN APPROVING A

TECHNOLOGY DISRUPTION POLICY FOR PUBLIC MEETINGS IN ACCORDANCE WITH SB 707
WHEREAS, on October 3, 2025, Governor Gavin Newsom signed Senate Bill 707 (“SB 707”), which amends the Brown Act to increase public engagement during local government meetings of legislative bodies; and
WHEREAS, Government Code § 54953.4(b)(1)(A) requires eligible legislative bodies, on or before July 1, 2026, to adopt at a public meeting in open session, and not on the consent calendar, a policy addressing disruption of telephonic or internet service during meetings conducted with remote participation; and WHEREAS, the required policy must address procedures for recessing and reconvening a meeting in the event of a disruption and the efforts the legislative body will make to attempt to restore service; and
WHEREAS, Government Code § 54953.4 further requires that, in the event of a disruption preventing members of the public from observing or participating in the meeting through a two-way telephonic or audiovisual platform, the legislative body shall recess the open session for at least one hour and make a good faith effort to restore service, and may not reconvene open session until at least one hour has passed or service has been restored, whichever occurs first or choose to adjourn; and WHEREAS, if telephonic or internet service has not been restored upon reconvening, the legislative body must make findings by roll call vote that good faith efforts to restore service have been made and that the public interest in continuing the meeting outweighs the public interest in remote public access; and WHEREAS, the proposed City Council policy addressing disruption of telephonic or internet service during City Council meetings has been prepared in accordance with Government Code § 54953.4 and is attached hereto.

NOW THEREFORE BE IT RESOLVED by the City Council of the City of Lincoln that it adopts the policy entitled “Disruption of Telephonic or Internet Service During Public Meetings Policy,” in the form presented, with such minor modifications as may be required or approved by the City Attorney, a copy of which shall be kept on file in the Office of the City Clerk.

PASSED AND ADOPTED this ____ day of June, 2026, by the following vote:

Resolution No. 2026-XXX