Livingston City Council
July 1, 2025

Water, Wastewater, and Solid Waste Rate Study
Section 1. Firm Qualifications and References
City of Livingston | June 20, 2025 | Page 2 of 18
Client Water Wastewater Solid Waste
City of Livermore X
City of Marina X
City of Modesto X
City of Monterey Park X X
City of Moreno Valley X
City of Mountain View X
City of Oakland X
City of Ontario X
City of Pacifica X
City of San Carlos X
City of San Diego X
City of San Dimas X
City of San Jose X X
City of San Leandro X X
City of San Mateo X
City of San Ramon X
City of Santa Cruz X X
City of Santa Maria X
City of Sausalito X X
City of Seaside X
City of Sunnyvale X
City of Tracy X
City of Union City X
City of Vacaville X
County of Plumas X
County of Sacramento X
County of San Mateo X
County of Santa Barbara X
County of Santa Clara X
County of Santa Cruz X
County of Stanislaus X
County of Tulare X
Foresthill Public Utility District X
Indio Water Authority X
LA Sanitation & Environment X
Mid-Peninsula Water District X
Monterey Regional Waste Management District X
Nevada County X X
North Coast County Water District X
Oakwood Lake Water District X X
Purissima Hills Water District X
Sanitary District No. 5 of Marin County X
Sausalito-Marin City Sanitary District X
Solano Irrigation District X
South Bayside Waste Mgmt. Authority X
South Coast Water District X
Town of Los Altos Hills X
Town of Truckee X
Union Sanitary District X
West Bay Sanitary District X X
West Valley Solid Waste Management Authority X

Water, Wastewater, and Solid Waste Rate Study
Section 1. Firm Qualifications and References
City of Livingston | June 20, 2025 | Page 3 of 18
The following project summaries provide an overview of how we supported other public agencies within the last five years by providing either the requested services the City seeks or by working within the City’s specific region.

STANISLAUS COUNTY – SOLID WASTE RATE STUDY
The County of Stanislaus requested HF&H Consultants to perform a review of applications for rates submitted by Bertolotti Disposal, Gilton Solid Waste Management, and Turlock Scavenger. In 2021, HF&H assisted the County in determining rates for compliant collection, monitoring, and reporting services for SB 1383. HF&H created a cost application template for the haulers to complete and submit for review by HF&H and the County. Hauler concerns about the unknowns of SB 1383 were considered by HF&H during their review process. HF&H discussed with the County various rate application options and provided sample rates for review. Given the high rate increase required, HF&H worked with the County and the haulers to find cost reductions to reduce the impact to rate payers. Although the final rates were higher than County expectations, the County understood the rational and reasons for the large increases and the nuances between hauler rates. The County passed the rates at the Board meeting for implementation January 1, 2022.

In 2022, HF&H supported the County with a cost-based rate review process. HF&H performed a detailed review, which included a review of each hauler’s audited financial statements and review of their rate applications using the cost-based rate adjustment methodology. Since each hauler has other operations besides those under contract with the County, we reviewed and tested each hauler’s allocation methodology in addition to standard testing procedures over tonnages, routes, non-allowable expenditures, and revenue. We calculated customer rate adjustment percentages for each line of business (i.e., Residential, Commercial and Debris Box) and applied caps as applicable per the franchise agreements, resulting in both positive and negative rate adjustments specific to each service area within the County.

Reference: Will Richards, Solid Waste Manager [email protected], (209) 525-6700, 3800 Cornucopia Way, Modesto, CA 95358
CITY OF BAKERSFIELD – SOLID WASTE AND SEWER RATE STUDIES The City of Bakersfield provides refuse, recycling, and organics collection and processing services to residents and businesses. Approximately 50% of the City’s residents and businesses receive service through City-operated collection routes and the other 50% receive service from routes conducted by a third-part contractor, through agreement with the City. services to its residential and commercial customers. The City bills all customers annually.

In 2021, the City desired a cost of service study to generate rates that would cover operating and capital expenditures for all solid waste enterprise activities over the five-year planning period and maintain adequate reserves. HF&H developed a rate model that increased all rates through a flat annual increase over the five-year planning period and provided rate comparisons to regional rates to show the recommendations were reasonable among neighboring jurisdictions.

Water, Wastewater, and Solid Waste Rate Study
Section 1. Firm Qualifications and References
City of Livingston | June 20, 2025 | Page 4 of 18
In 2022, HF&H completed a sewer rate and connection fee study for the City to establish rates for a four-year period. The study included projections of operating and capital costs that were necessary to operate the wastewater system. Subsequently, City staff has been tracking the annual financial results of the Wastewater Enterprise and has identified significant capital infrastructure improvements are needed to repair update, and increase the capacity of the wastewater collection and treatment infrastructure to continue providing reliable wastewater services to its customers. City staff prepared a supplemental report using the model prepared during the 2022 study to evaluate current and future operational efficiencies of sewer collection, storm drain, and wastewater treatment plant systems in order to determine if proposed rates generate sufficient revenues. Currently, HF&H is providing an independent review of the supplemental report to determine the mathematical accuracy and to provide recommendations for next steps.

Sewer Rate Study Reference: Evette Roldan, Assistant Water Director, [email protected], (661) 440-8156, 6901 McCutchen Road, Bakersfield, CA 93313 Solid Waste Rate Study Reference: Zachary Meyer, Public Works Director, Assistant Public Works Director, [email protected], (661) 852-2125, 6901 McCutchen Road, Bakersfield, CA 93313
CITY OF REDWOOD CITY – SOLID WASTE, WATER, AND SEWER RATE

STUDIES
HF&H has supported Redwood City since 2022 to set its solid waste rates. Initially, our team developed a cost-of-service study in order for the City to realign rates to the cost-of-service.

We worked with the City’s billing data, Recology’s expense projections, SBWMA tip fee projections, and other operational data to develop recommendations. Since the initial project, HF&H updates the study each year to set rates for the following calendar year such that rates continue to realign toward the cost-of-service. Each year, our team works with the City to consider the use of reserves, the balancing account with Recology, and the impact to ratepayers in order to generate a set of rate recommendations that will be approved by the Utilities Subcommittee and the City Council. Our team recently supported the City with the implementation of its 2025 rates in time for February 2025.

HF&H has been assisting the City since fall 2022 to analyze its existing water and sewer rates.

Through this engagement our team built ten-year financial models to project enterprise funding needs and revenue projections to assist each City utility. Recommended rates for each utility were generated to balance the use of existing reserves with operating cost increases and large capital expenditure forecasts.

As a result of the water rate study, the City realigned rates to the cost-of-service and revised the existing rate structure. Multi-family residential customer fixed charges were adjusted from a per dwelling unit basis to a per meter basis to comply with industry precedent. Multi-family residential, commercial, irrigation, and recycled water volumetric rates were simplified to a single customer class, including a uniform volumetric rate. Residential tiered rates were updated to reflect recent customer demand patterns.

Water, Wastewater, and Solid Waste Rate Study
Section 1. Firm Qualifications and References
City of Livingston | June 20, 2025 | Page 5 of 18
The sewer rate study realigned rates to the cost-of-service and resulted in simplifying the rates charged to multi-family residential customers. The analysis also determined singlefamily residential customers place a greater burden on the sewer system than multi-family residential customers. Adopted rates reflected this distinction in levels of service. In place of a minimum monthly charge, commercial rates were revised to include a fixed service charge in addition to the volumetric rates assessed based on recorded water use.

Currently, HF&H is conducting a follow-up cost-of-service study of the City’s water rates to establish rates for FY 2025-26 through FY 2027-28, which accounts for the recently adopted Recycled Water Master Plan. HF&H is on track to support the City through the rate adoption process, including drafting of the Proposition 218 notice and supporting responses during the AB 2257 objection period, on schedule to implement rates by January 1, 2026.

Reference: Terrance Kyaw, Public Works Director, [email protected], (650) 780-7466, 1400 Broadway St, Redwood City, CA 94603

Water, Wastewater, and Solid Waste Rate Study
Section 2. Scope of Work
City of Livingston | June 20, 2025 | Page 6 of 18
Section 2. Scope of Work
Our understanding is based on material available in the City’s RFP. From this source, we understand that the scope of services includes water, wastewater, and solid waste utility rate studies. Each utility will be studied and analyzed separately so that they can be acted on and defended independently from the others. Specific approaches, methodologies, and our scope of work are discussed below.

APPROACH
Our approach reflects innovations that we have introduced in an ever-changing, litigious ratemaking environment. We are quick to adapt to emerging legal complications. We are also well-grounded in long-standing industry standards. As a result, neither our rate studies nor our Proposition 218 procedural requirement process have ever been challenged in court.

Based on this understanding of the City’s requirements, we have developed the following workplan. The tasks are designed to address the objectives listed in the City’s RFP, including estimating the impacts from future service changes such as treatment alternatives, environmental compliance, governing legal requirements, and conforming with best industry practices. We develop fair, equitable, and sensible rates that ensure revenue stability, play a key role in adequately funding utility operations and maintenance, while encouraging conservation. Our rate-making approach is to balance equity among rate payers and revenue stability for the jurisdiction, while meeting the requirements of Proposition 218.

PROJECT METHODOLOGY AND MANAGEMENT
Our methodology is tailored to the case at hand. We evaluate each study on its own merits and develop recommendations in collaboration with staff that will provide the greatest future benefit. Our models are custom made for each study. We design them with staff input so that they provide the required functions for determining rates now, as well as for later use. At the end of the project, our models are provided with no restrictions or additional costs. We are greatly pleased to see our clients use them in the subsequent years, following project completion.

Based on the information available in the City’s RFP, we expect that the City requires a comprehensive rate analysis that includes revenue requirement projections, cost of service analysis, rate design and alternatives, and public outreach. Toward that end, we would meet with the City to collect data, develop models, and report results to staff, elected officials, and the public to ensure City success with the Proposition 218 requirements.

The scope of this project is of sufficient magnitude to warrant special attention to project management. It is our practice to promote effective project management by establishing agreed upon communication protocols at the outset to manage the schedule and budget.

These protocols are established during contract negotiations and maintained thereafter.

During contract negotiations, our work plan, schedule, and budget will be reviewed and changed, if warranted. For example, we may find areas where use of the City’s staff resources will enable us to reduce our level of effort. There may also be other areas where we have over- or under-estimated the level of effort or the duration required to complete individual

Water, Wastewater, and Solid Waste Rate Study
Section 2. Scope of Work
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tasks. Our work plan will be modified as required and the revised schedule will serve as the goals for monitoring progress.

UNDERSTANDING OF PROJECT OBJECTIVES
Through the requested water, wastewater, and solid waste rate studies, the City seeks to achieve the following objectives in order to adopt cost-of-service based rates for each utility:
• A five-year structure of rates, which fully recovers the operating and capital costs associated with the utility while ensuring the rates comply with Proposition 218 and are set to the cost of providing such service
• A dynamic financial model that ensures the City maintains revenue sufficiency and adequate reserve balances to meet its present and long-term utility goals • Thorough analysis and reports to document the methodologies employed to derive the recommended rates and fees and to demonstrate a nexus between the services provided and the benefits received from those services
• Accessible presentations that distill the analysis for City stakeholders and the ratepayers in order for proposed rates to be successfully implemented A detailed scope of work to meet these objectives follows.

SCOPE OF WORK
The following is a detailed outline of the recommended work plan to be followed by HF&H staff. Note, the fee estimate for the proposed work reflects which tasks are combined across utilities and which tasks are individual to each utility. The analysis and reporting for the water, wastewater, and solid waste utilities follows a similar approach. For transparency, these tasks are organized individually in the separate fee estimate and in the project schedule in Figure 2-1. For brevity, and to avoid redundancy, the scope of work descriptions are grouped into tasks that apply to each utility. Differences in approach are noted where applicable.

Task 1. Project Initiation
The purpose of this task is to lay the foundation for the study. This task’s immediate objective is to gain an understanding of how the City’s utilities operate with regard to finances, staffing, billing, and relationships with other agencies or contractors.

We will facilitate a virtual kick-off meeting with key City staff. The meeting will introduce the participants (City and HF&H) and identify their project roles and expectations. Meeting topics will include discussions evaluating relevant fiscal policies and community interests, identifying current issues and concerns (financial and operational), discussing project scope, timing, and deliverables, and requesting and compiling all relevant and required data. Because the City contracts with a third party, Gilton Solid Waste Management, additional conversations will be had surrounding the compensation mechanisms and rate adjustments per the franchise agreement. HF&H will provide a data request list ahead of this meeting for the purpose of discussion during the kick-off meeting.

Water, Wastewater, and Solid Waste Rate Study
Section 2. Scope of Work
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Deliverables: Data Request and Project Kickoff Meeting
Task 2. Revenue Requirements
For each utility, we will prepare a five-year financial planning model projecting O&M and capital expenses, operating and non-operating revenue, and reserve fund balances. Expenses are based on the City’s budget, capital improvement program, or compensation arrangements with Gilton Solid Waste Management. The financial plan is an Excel spreadsheet model that will provide the City with a means of updating rates when annual budgets and capital expenditures change each year. The models will be developed with input from City staff to ensure that they meet the City’s needs. The models will be as simple as possible so that special training is minimal. The models are work products included as part of the deliverables at no additional cost and with no licensing restrictions.

In preparing the financial plans, we approach each element as follows:
• Expenses. We rely on the City’s budget, Gilton Solid Waste Management’s annual compensation, and other reports with which it is most familiar as much as possible so that our model is easy for the City to follow. We utilize the City’s chart of accounts, not some predetermined format from other studies. We calculate operating expenses whenever possible, based on the underlying unit costs and purchased commodities (e.g., power, chemicals). We tailor expense calculations to reflect variations in staffing levels, salaries, operating expenses, and other City requested inputs. • Revenues. We calculate and project rate revenue based on the current rate structure and projected growth in units of service (e.g., hundred cubic feet (hcf), service connection size, and solid waste container subscription levels). This is more accurate than simply extrapolating total revenues, which is a common, albeit less accurate, practice that provides a good crosscheck on the City’s numbers. • Reserves. Reserve funds are the third critical element in the model. Each of the City’s current reserve funds will be integrated into the model to show inbound and outbound transfers for each year. Existing policies for current funds will be evaluated, as will the need for adding, deleting, or redefining the funds. We will confirm the reserve level rules for modeling the rate increases, which will either reflect current policies or new policies that can be adopted as either informal or formal policies where none currently exist.
• Capital Improvement Projects. We have built long-term financial planning tools that allow agencies to see the effects of alternative approaches to funding capital improvements. For example, projects funded via State Revolving Fund (SRF) or Water Infrastructure Finance and Innovation Act (WIFIA) loan programs require massive cash balances up front because the State reimburses the borrower up to a year after the expense has been incurred. Bonds, on the other hand, do not require a sizeable upfront cash balance. Our easy-to-use CIP financing tool takes into account the effects that these alternatives have on projected cash balances.

The intention will be to maintain a simple, intuitive flow of numbers without ‘black box’ formulas or macros that are difficult to check or prone to unintended adjustments. We will

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Section 2. Scope of Work
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avoid introducing unnecessary complexity. We will work closely with staff in reviewing interim work products to ensure that we provide the functionality that is needed for setting new rates now and for the City’s subsequent use. Our models are provided as work products in an editable Excel-based format without additional licensing costs or other proprietary restrictions.

Deliverables: Financial Models including analysis of each utility’s Revenue Requirement, Reserves and Reserve Policies, Debt Service Coverage, and Forecasted Revenues Task 3. Cost-of-Service Analysis
The first year of the financial plans will be used for the cost-of-service analysis, in which the overall revenue requirements are distributed among the customer classes. The cost-of-service analysis will be tailor-made to conform to the rate structures that are identified for each customer class and clearly indicate how the revenue requirement is apportioned among the customer classes, which is a requirement under Proposition 218 in meeting the burden of proof. The calculations will show the derivation of the unit costs of service, which are applied to all customers’ units of service to determine each class’s share of the overall revenue requirement.

Our methodology per utility will be integrated into a spreadsheet model for current use in setting rates for the next five years, as well as for the City’s future use in each year’s update.

Our rate models are exceptionally user friendly and contain worksheets that organize the analysis into logical units. Each worksheet has a column that indicates the flow of calculations among worksheets or within the worksheet so City staff can follow the model and understand how information is input and used, for future updating. Each worksheet also contains footnotes referring to source documents and key assumptions.

We will be careful to show how the results of the cost-of-service analysis compare with the revenue that is generated by current rates. This is an important step in explaining how the rates are changing. By the end of the rate calculations, we will clearly indicate (1) how much the overall revenue requirement changes; (2) how much the cost-of-service changes for each customer class; (3) how much the rates change for each customer class; and, (4) how much customer bills change for representative customers. Our explanation will greatly aid in understanding why customers’ bills increase more or less than the overall increase in revenue requirements.

Water & Wastewater Rates
Our water cost-of-service analysis will adhere to the base/extra-capacity methodology promulgated in the American Water Works Association’s M1 Manual. This approach can be used for allocating revenue requirements to customer classes and for designing tiered rates (if desired) that are cost-based across the full range of consumption. This approach is highly defensive and appropriate for the City.

The wastewater cost of service analysis will rely on both the Water Environment Federation’s methodology and the State’s Revenue Program Guidelines. If data is available, respective wastewater discharges per customer class will be computed in determining each class’s proportional share of flow-related expenses.

Water, Wastewater, and Solid Waste Rate Study
Section 2. Scope of Work
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The cost-of-service analyses will allocate the revenue requirements between the fixed and volumetric charges, as well as among the various customer classes. We will work closely with City staff to develop allocation factors based on usage and loading data for each class. The result will be compared with the revenue from current charges to determine the difference and the transitional strategy that may be needed to align the updated rates with the cost-ofservice without causing rate shock or hardships for any class.

Solid Waste Rates
Our solid waste cost-of-service analysis will adhere to a methodology developed by HF&H Consultants. Our high-level cost-of-service approach provides clients with rate recommendations that align future rate revenues with the cost-of-service revenue requirements, including City costs and franchised hauler (i.e., Gilton) costs/rates. This is achieved by adjusting rates to align with revenues collected from each customer class. First, HF&H identifies discrepancies between current revenues collected for each customer class and the cost of service for each customer class.

Next, we correct any revenue discrepancies by applying a uniform adjustment factor to existing rates in each customer class. For example, if the cost-of-service analysis finds residential revenues need to increase 5% and commercial rates need to decrease 1%, proposed rates for residential customers will increase uniformly at 5% and commercial rates will decrease uniformly at 1%, regardless of subscription level or material stream. If substantial adjustments are needed, we work with clients to phase-in rates over multiple years to mitigate potential strain placed on ratepayers.

Deliverables: Cost-of-Service Analysis and allocations methodology included in utility rate models and reports
Task 4. Rate Design and Bill Impacts
The process of designing rates is one in which the City’s current rates are compared with the results of the cost-of-service analysis. Depending on the results, the City may be interested in alternative rate structure or rate phasing. Based on the City billing system’s abilities and limitation to charge rates, HF&H will prepare alternative rate structures for the City’s consideration. We do not want to pursue alternative rate structures before we know that they can be implemented by the City. Again, our approach is very methodical and will ensure that the proposed alternatives meets all of the City’s rate-making objectives.

Our rate designs are presented so that impacts are easily understood by staff, elected officials, and rate payers. We compare rate structure alternatives with the current rate structure and with at least ten comparable agencies’ rate structures from the San Joaquin Valley and northern California. We also compare the customer bills produced by those rate structures.

For both comparisons, we use tabular and graphical techniques to clearly communicate the differences. These techniques allow us to make refinements during meetings to achieve the optimal result.

Our rate structure recommendations will consider current and future operations and maintenance costs, projected customer demand patterns, changes in wastewater customer

Water, Wastewater, and Solid Waste Rate Study
Section 2. Scope of Work
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loading, water supply, and capital improvement requirements. Water rate structure recommendations will include assessment of tiered water rates, and non-residential water rates depending on the availability of water meter data. Wastewater rate structure recommendations will assess revising rates to account for differences in wastewater flow by customer classes and the proportionality of fixed and volumetric rate revenues. Solid waste rate recommendations will assess revising rates to account for changes in the cost of service proportional to each service sector: residential, multi-family/commercial bins, and industrial.

Customer Bill Impacts
The sophistication in rate analysis can be lost on the public, which is typically focused on how they may be affected by any proposed changes. We have tabular and graphical forms of explaining how customers are impacted, which are initially very effective in working with staff to develop alternatives, and later in working with elected officials in selecting the alternative that best meets their rate-making objectives.

Customer Bill Comparison
For each utility, we will compare proposed customer bills with other jurisdictions, similar and geographically proximate to the City.

Deliverables: Proposed Rates and Customer Bill Impacts included in utility rate models and reports
Task 5. Communicate Results
Public support is the key to smooth and efficient rate adjustments. Effective public outreach is crucial. Typically, the public is not necessarily interested in how the rates are calculated, but what the rates are paying for. To this end, we will assist the City with requested public outreach such as physical or virtual education materials and communication strategies to inform the rate payers. This will either be done in direct coordination with the City or through the use of a subconsultant that can best support the City’s needs. HF&H recommends educating the public through the required mailing notice per Proposition 218 and viewing additional educational channels (i.e., City newsletters, bill inserts) as above and beyond the required obligations of the City.

HF&H will also assist the City with presentations during two City Council workshops so that City stakeholders may provide their input and educate the public. Like our models seek to “show the math”, our outreach, presentations, and reports guide viewers through the steps of our analysis to promote comprehension. The first presentation will present the preliminary results and recommendations to City Council for their input prior to issuance of a draft report.

The analysis will be documented in a single report that will include the spreadsheet models for the City’s subsequent use. For each utility, the report will explain how the methodology complies with the substantive provisions of Proposition 218 and relevant court decisions. We will prepare a draft report for review with City staff to review recommendations and address questions. Draft and final deliverables will be provided in Microsoft Word, Excel, and PDF formats. Deliverables in work and Excel formats will be editable by City staff. The City may elect to, and we would recommend, having legal counsel review the report and provide

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Section 2. Scope of Work
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comments. The draft report will be presented to City Council to obtain their approval for City staff to initiate the Proposition 218 process. A final report will be published, incorporating the comments received from City Council and will be made available during the Proposition 218 noticing period.

All presentations are assumed to be made in person
Deliverables: Requested education and outreach material, City Council workshops, City Council meeting for authorization; Draft Report; and Final Report Task 6. Implementation
The purpose of this task is to conclude the project with successful implementation of the preferred rate structure. We will work with City’s legal counsel to develop the Proposition 218 notice which will detail the reasons for the increase, provide a link to the rate study report, and include all necessary instructions for the Assembly Bill (AB) 2257 45-day objection process and the 45-day protest process. We will coordinate the layout and printing of the notices with a mailing house and City staff to ensure all parcels receive a Proposition 218 notice.

We recommend the City employ the new procedure of AB 2257 which permits an agency to create an administrative procedure in conjunction with adoption of water and wastewater rates that requires a potential litigant to exhaust administrative remedies prior to issuing a lawsuit. Following a minimum 45-day period, the city can close the objection period and issue responses to any objections received. Our team can help provide any draft language in response to objections raised.

We will attend the protest hearing at the end of the 45-day protest period to answer questions.

Deliverables: Submitted comments/suggestions for draft Proposition 218 notice, ordinances, or resolutions prepared by the City; draft AB 2257 objection responses; Public Hearing meeting
Task 7. Progress Meetings
During the conduct of the study, HF&H will provide status updates to City staff to communicate progress on tasks and to ensure alignment with staff direction and timing. These meetings are intended to obtain staff input and develop solutions that will be accepted by City Council and the ratepayers. Past engagements with our client have benefited from our close working relationship with the agency staff and legal counsel to use virtual meetings to address questions and model impromptu alternatives.

All progress meetings are assumed to be conducted virtually and suggested intervals for these meetings are included in the proposed schedule in Figure 2-1.

Deliverables: Meeting(s) with City staff

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Section 2. Scope of Work
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Task 8. Project Management
An allowance is required for monitoring schedules and budgets, periodic status calls with City staff regarding the progress of the project and other issues, and quality control checks to peer review our analyses and work products. This task includes creation of project progress reports and control reports for invoicing.

Deliverables: Monthly invoices and schedule updates; Quality control review

SCOPE EXCEPTIONS AND LIMITATIONS
The proposed scope assumes that HF&H will create a single Proposition 218 notice which serves ratepayers for all three utilities, informing them of any adjustment to rates. Separate notices for each utility are not included within this scope.

We assume that the extent of public outreach requested in the City’s RFP includes drafting, issuing, and mailing the Proposition 218 notice. No media statements, website postings, or alternative forms of additional communication are included within this proposed scope. We assume the City will receive and tabulate any protests, as well as any AB 2257 objections.

The City will coordinate any responses to AB 2257, including any responses requested of HF&H, with their legal counsel.

All public meetings are assumed to occur as joint presentations of the water, wastewater, and solid waste rate studies. All documentation of the analysis is assumed to be consolidated into one report.

PROPOSED PROJECT SCHEDULE
We have assumed receiving a notice -to-proceed prior to August 1, 2025 and completing the project for all rates to be implemented by March 1, 2026, which is the effective date for solid waste rates in accordance with the City’s franchise agreement with Gilton. The proposed schedule is aggressive and should be revisited during the project kickoff meeting. In our experience, completing a solid waste rate study in this time frame is reasonable, while water and wastewater rate studies may require additional time as they can involve significant capital project requirements, of significant amounts, that may require additional time to study alternative funding approaches (i.e., debt-financing, grant financing, etc.). However, completing all three utility rate studies at the same time will reduce consultant time, staff time, and the number of scheduled City Council workshops/meetings, thus reducing costs of this project. Again, we will work with City staff on an appropriate schedule during the conduct of the kickoff meeting (Task 1).

The proposed schedule assumes each of the three rate studies will be presented at a City Council workshop prior to the issuance of a draft report. At the second City Council meeting, we will present the draft report results and City Council will provide authorization to City staff to initiate the Proposition 218 process to adopt rates. The final report will be drafted following the meeting and will be posted to the City’s website and made available to rate payers. The objection submittal period will span at least 45 days, and the protest period will span at least 60 days, beginning once the Proposition 218 notices have been mailed by the City, projected to be the first week of December 2025. If City Council adopts new rates following the public

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hearing, the new charges will be levied beginning March 1, 2026. Meeting dates have been assumed in the schedule below but will be confirmed during the project kick-off meeting.

Figure 2-1: Proposed Project Schedule
Jul 2025 Aug 2025 Sep 2025 Oct 2025 Nov 2025 Dec 2025 Jan 2026 Feb 2026 Mar 2026 Task 1 - Project Initiation
Meet with City Staff/gather data +
Task 2 - Develop Financial Models
Develop Financial Models
Task 3 - Cost-of-Service Analysis
Develop Cost-of-Service for each utility
Customer Impact Analysis
Task 4 - Rate Design & Bill Impacts
Develop Rate Recommendations
Conduct Agency Bill Comparison
Task 5 - Communicate Results
Requested Public Outreach and Education
City Council Workshops Δ Δ
Prepare Reports (Draft, Final)  
Task 6 - Implementation
Prop 218 Notice Mailed
Attend Prop 218 Public Hearing Δ !
Rates become effective
Task 7 - Progress Meetings
Progress Updates + + + + + + + +
Task 8 - Project Management
Manage schedule/budget, prepare invoices, etc.

Δ = Possible City Council Presentations (In-Person Attendance) + = Virtual meeting
 = Report Due
! = New Rates Implemented
Tasks

■ ■ ■ ■

I I I I I I I I I I I
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Section 3. Corporate Structure & Organization
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Section 3. Corporate Structure & Organization

ORGANIZATION
Founded in 1989, HF&H Consultants, LLC, provides consulting services to water, wastewater, and solid waste municipal agencies. Our consultancy focuses on offering environmentally responsible economic, financial, strategic planning, and management services. Throughout our 35-year history, HF&H has remained steadfast in its commitment to serving clients exceptionally and with unwavering integrity. The synergy resulting from our staff's engineering, accounting, financial management, and public policy backgrounds provide substantial added value to clients, which can rarely be achieved by individual engineering, accounting, or management consulting firms.

Today, HF&H Consultants has grown to a firm of forty professionals. With offices located in Walnut Creek, CA and Irvine, CA, HF&H Consultants directs its practice to cities, counties, and special districts in the western United States. As such, HF&H Consultants provides clients with the breadth of experience of a national firm, but the responsiveness, accountability, and personal commitment of a local firm. Our consultants are seldom far away and, as a result, our clients always receive a quick, personal response to their needs.

Our focus has primarily been on serving municipal agencies in California, although we have provided consulting services in other states. Firm leadership is provided by three owners/partners – Rob Hilton, Laith Ezzet, and Rick Simonson.

PERSONNEL
One of our strengths is our depth of staff, which allows us to provide our clients with timely and professional work product(s), while balancing commitments to multiple clients at any given time. Generally, our senior staff manage three to five projects at a time and our analysts are engaged with five to eight projects at a time. Our project team is comprised of an HF&H partner, a project manager, multiple analysts, and ‘bench’ to provide redundancy. As deliverables for other projects arise from time to time, our redundancy of staff can ensure the City’s project maintains forward progress and we can quickly and knowledgeably respond to City staff inquiries and questions on a daily basis. This team of consultants is located in our Walnut Creek office and has worked on numerous other similar projects.

Our collaborative approach between the City and our diverse team of consultants will provide the City with the confidence to face its future financial obligations, rate-setting goals, and regulatory compliance. Staff resumes have been included in Attachment A.

Figure 3-1 and the accompanying descriptions introduce the project staff that would be assigned to this project.

Water, Wastewater, and Solid Waste Rate Study
Section 3. Corporate Structure & Organization
City of Livingston | June 20, 2025 | Page 16 of 18
Figure 3-1: Project Organization Chart
Rick Simonson, Senior Vice President – Project Director Over his 24 years at HF&H, Rick has managed numerous water, wastewater, and solid waste rate study projects. He brings a depth of knowledge and expertise in Propositions 218 and 26 compliance, rate structure design, and a strong financial modeling background. In addition, Rick’s experience prior to joining HF&H includes five years of conducting audits for the Contra Costa County Assessor’s Office.

Alex Santos, Senior Associate – Lead W/WW Analyst
Alex joined HF&H as a Senior Associate in 2023. As a Senior Associate, Alex provides support to HF&H’s Rates and Audit team, which specializes in building rates and analyzing vast amounts of data (e.g. water use, wastewater loadings, solid waste customer subscriptions) necessary to properly apportion costs to users of the utility systems. Since joining the firm, he has gained experience on a range of projects including cost-of-service studies and financial projections.

Danielle Derby, Senior Associate – Lead SW Analyst
Danielle will work closely with HF&H supporting staff to conduct the analysis. She has served as the lead project analyst on numerous cost-of-service rate models, has extensive knowledge of our internal model, and can speak to both the methodology and allocation factors behind the model’s calculations. The redundancy of staff will ensure the analysis proceeds on the City’s timeline. Her assistance in developing the solid waste rate model will also allow for onthe-spot scenarios and sensitivity analysis when meeting with City and legal staff.

City of
Livingston
Rick Simonson
Executive/
Project Manager
Alex Santos
Lead W/WW Analyst
Danielle Derby
Lead SW Analyst
La Velda Perterson
Support Analyst
Cameron Graciarena
Support Analyst

Water, Wastewater, and Solid Waste Rate Study
Section 3. Corporate Structure & Organization
City of Livingston | June 20, 2025 | Page 17 of 18
Cameron Graciarena, Senior Associate – Support Analyst
Since joining HF&H in 2024, Cameron has assisted multiple jurisdictions with their rate setting adjustment application reviews and calculations. Prior to HF&H, Cameron worked at Mayer Hoffmann McCann for three years, where he acquired the following skills: auditing, GAAP and industry auditing experience, project management skills, team collaboration, composition of confidential financial information for auditing, and interview skills.

La Velda Peterson, Assistant Analyst – Support Analyst
La Velda is the newest member of our team. Prior to joining HF&H, La Velda worked in treasury and risk management at Sacramento Municipal Utility District. and she worked at the California Department of Justice in the fiscal services section, all while earning her Bachelor of Science in Business Administration (Finance) from California State University Sacramento.

La Velda’s professional and educational background has equipped her with the means necessary to support her clients in the water and wastewater industry.

QUALITY CONTROL/QUALITY ASSURANCE
A quality work product is a team effort involving three parties throughout our data gathering, analysis, and reporting phases: HF&H project directors and managers, HF&H analysts, and client staff and management. Consultants assigned to the project shall be qualified to perform the work, have a clear work plan that meets professional standards, and execute their assignments effectively. The project manager is responsible for the day-to-day monitoring of work, review of work products, and anticipation of problems or concerns. In addition to reviewing the processes and progress of consultants, client staff review the work products prepared by the project team. This helps the HF&H team ensure the accuracy and relevance of findings, the appropriateness of recommendations, and the clarity of work products.

The project director and project manager are responsible for: adjusting our work plan as the engagement progresses; ensuring that the consultants are adequately supported; assuring consistency among approaches and methods; and, scheduling work to ensure the efficiency of efforts. Additionally, the project director reviews work in progress, attends key interviews and meetings, reviews the results of the analysis, and evaluates the conclusions and checks the clarity of written materials.

The project director and project manager are responsible for reporting progress to client management as frequently as appropriate for the project. In doing so, they are supported by our project reporting system that tracks hours and progress against plan by subtask and consultant. As part of this progress reporting, they will identify any areas of concern and recommend alternative approaches to addressing the concern.

SUPPORT FROM CITY STAFF
Our studies are intended to be collaborative so that our recommendations incorporate the priorities of City staff and reflect the objectives of City Council. Throughout the study, we will need the City’s support in gathering the necessary data. This includes, but is not limited to, historical water billing records, account data for each of the three utilities, capital improvement plans, operations and maintenance budget details, rate applications for

Water, Wastewater, and Solid Waste Rate Study
Section 3. Corporate Structure & Organization
City of Livingston | June 20, 2025 | Page 18 of 18
compensation of Gilton Solid Waste, and reserve balances for water and wastewater. City staff should be available for regular meetings to clarify data, review key assumptions, and ensure alignment with policies & objectives. Staff will also assist in coordinating stakeholders’ engagement and reviewing draft deliverables to maintain accuracy. City staff have an opportunity to include their program needs within the rate recommendations. In addition, City staff know the pulse of City Council and serve as a conduit to achieving stakeholder approval.

With prompt responses and active engagement from City staff, this will assist in facilitating an efficient and accurate analysis.

CONFLICTS OF INTEREST
HF&H does not have any financial, business, or other relationships with the City or any members of the City staff that may have an impact on the outcome of this project. We are not aware of any current clients who may have a financial interest in the outcome of this project.

ATTACHMENT A
Staff Resumes

Rick Simonson
Senior Vice President

RANGE OF EXPERIENCE
Over 24 years of utility rate setting experience with HF&H and has performed over 100 financial planning/rate studies for water, wastewater, stormwater, and solid waste clients. He brings a depth of knowledge and expertise in Propositions 218 and 26 compliance, rate structure design, and a strong financial modeling background.

EXPERTISE
• General Fund Reimbursements – Public safety, governmental facilities, right-of-way maintenance
• Rates and Charges – Multi-year financial modeling, cost-ofservice analysis, rate structure designs • Development Impact Fees – Water and wastewater
capacity/connection fee charges
• Proposition 218 Compliance – Develop cost-of-service
compliant rates and facilitate Prop. 218 process and procedures

RECENT PROJECTS AS PROJECT DIRECTOR/MANAGER
• City of Livermore – Litigation support, 2024 Utility General Fund Reimbursement Analysis
• City of San Jose – 2024 rate adjustment calculation and revenue audit
• City of Berkeley – 2024 cost-of-service Proposition 218- compliant solid waste rate setting
• City of San Mateo – Developed five-year financial planning model and cost of service solid waste rates in 2022-2024, including Proposition 26 and Proposition 218-compliant City fees.

Currently updating for 2025
• Castro Valley Sanitary District – 2020-2024 solid waste rate Proposition 218-compliant rate setting
• City of Oakland – 2021-2024 solid waste rate setting, employing the Refuse Rate Index methodology

SPEAKING ENGAGEMENTS
• SWANA – Western Regional Symposium – Apr. 2019 – “A Holistic Approach to Stormwater Funding: Understanding the Nexus Between Solid Waste and Stormwater”
• Moderator and Presenter, HF&H/CalRecycle High Diversion Rates & Compensation Workshops, Oct. 2013 (Oakland), Nov. 2013 (Lakewood), and Dec. 2013 (Sacramento)
• SWANA – Western Regional Symposium – May 2005 – “Accurate Solid Waste Rate Comparisons”
• SWANA – Western Regional Symposium – May 2004 – “Annual Solid Waste Rate Adjustments – Index Method or Cost-of-Service Method?”
Education and
Certifications
• B.S., Business
Administration,
Accountancy, California
State University -
Sacramento
• B.A., Communication
Studies, Media
Production, California
State University -
Sacramento
Professional History
• HF&H Consultants, LLC:
2000 to present
• Contra Costa County
Assessor’s Office:

Auditor/Appraiser, 1996
to 2000
• Laidlaw Transit: Staff
Accountant, 1995-1997
Professional
Memberships
• Institute of Management
Consultants
• American Water Works
Association
• Water Environment
Federation
Contact Information
(925) 977-6957
[email protected]

Alex Santos
Senior Associate

RANGE OF EXPERIENCE
Alex Santos joined HF&H as a Senior Associate in 2023. As a Senior Associate, Alex provides support to HF&H’s Rates and Audit team, which specializes in developing Proposition 218 compliant water, wastewater, and solid waste rates. Alex specializes in building rate and analyzing vast amounts of data (e.g., water use, wastewater loadings, solid waste customer subscriptions) necessary to properly apportion costs to users of the utility systems. Since joining the firm, he has gained experience on a range of projects including cost-of-service studies and financial projections.

Prior to joining HF&H, Alex spent over six years working as an analyst and supervisor with EBMUD, where he: led analysis in water theft, customer financial assistance, collections & writeoffs, drought impact, and customer facing programs and projects as a supervisor.

EXPERTISE
• Rates and Charges – Multi-year financial modeling, cost-ofservice analysis, rate structure design • Long-Range Financial Projections – Long-range water & sewer financial models
• Customer Bill Impact Analyses – Analyses to ensure equitable allocations in water & sewer
• Water Use Demand Pattern Analyses – Evaluate water use patterns to inform appropriate costs and rate structures

RECENT PROJECTS
• City of Anaheim – Enterprise reimbursement study (2024) • Union Sanitary District – Sewer Rate Study (2024)
• Sausalito-Marin City Sanitation District – Sewer Rate Study (2023-24)
• City of Daly City – Sewer Rate Study (2024)
• City of Sausalito – Sewer Rate Study (2023-24)
• City of Redwood City – Water and Wastewater Rates (2023- 24, 2025)
• South Coast Water District – Water and Sewer Long Range Financial Model Updates (2024)
• Union Sanitary District – Sewer Long Range Financial Model Updates (2024), Sewer Rate Study (2024)
• Alameda County Water District – Cost of Service Rate Study (2024)
Education and
Certifications
• B.S., Mechanical
Engineering, Florida State
University
• M.B.A., Saint Mary’s
College of California
Professional History
• HF&H Consultants, LLC:
2023 to present
• EBMUD: Supervisor,
2021-2023
• EBMUD: Management
Analyst, 2016-2021
• John Crane: Reliability
Engineer, 2012-2016
Professional
Memberships
• Society of Hispanic
Professional Engineers
Contact Information
(925) 210-2252
[email protected]

“My passion is merging our client’s operational and environmental initiatives through detailed financial analysis.”

RANGE OF EXPERIENCE
Danielle Derby specializes in providing rate and audit services within our solid waste and recycling practice. She has experience reviewing costs for programs and services that comply with SB 1383 regulations, performing index, cost-based, and special rate reviews for solid waste rate adjustment, and performing compliance reviews. Her expertise lies in executing cost of service studies for jurisdictions looking to enact solid waste rates that are compliant with Proposition 218, which requires extensive data gathering, financial modeling, and communication with stakeholders. Danielle also works with the contract services side of HF&H by assisting with solid waste procurements. Her work ranges from evaluating proposer cost forms; benchmarking proposed programs, comparing operating statistics and rates; and supporting negotiations. Prior to joining HF&H, Danielle worked as an auditor at
PricewaterhouseCoopers.

Annually, Danielle assists multiple jurisdictions with their rate setting adjustment application review and calculation. Currently, she is assisting the City of San Jose with its annual commercial rate adjustment and the City of Livermore with its cost-based rate adjustment by comparing contractor’s rate applications to the applicable methodologies within their respective franchise agreements. In the coming months, Danielle will continue to support the City of Sunnyvale with its annual contractor’s compensation adjustment which requires detailed reconciliation and projection of various expense categories. Danielle has assisted the City of Oakland with its annual rate setting for the past 4 years and plans to assist the City once again in March.

EXPERTISE
• Financial modeling/assurance for cost of service rate structures
• Data gathering and detailed support validation
• Cost review and compliance for franchise agreements
• Annual index or cost-based rate reviews

RECENT ENGAGEMENTS
• City of Oakland: Annual Solid Waste Rate Setting
• City of San Jose: Annual Commercial Rate Setting
• City of Sunnyvale: Annual Contractor

RECENT CLIENTS

DANIELLE DERBY
Senior Associate
Historical Experience
Clients Served: 84
Past Engagements: 192
Education
B.S., Accounting, Saint
Mary’s College, Moraga
Certified Public Accountant
License Number: 138309
Professional History
HF&H Consultants, LLC: 2019
to present
PricewaterhouseCoopers:
2016 to 2019
Speaking Engagements
SWANA SoCal Webinar:

Commodity Market Trends
(2022)
Cal Recycle Zone Works:

Commodity Markets &
Influences (2022)
Contact Information
(925) 900-5950
[email protected] Page 132 of 363

CITYOF A

SANJOSE

CITY OF OAKLAND CAPITAL OF SILICON VALLEY
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Sunnyvale CVSan
Cameron Graciarena
Associate Analyst

RANGE OF EXPERIENCE
Cameron Graciarena joined HF&H in 2024 as an Associate
Analyst. Prior to HF&H, Cameron worked at
MayerHoffmanMcCann for three years, where he acquired the following skills: auditing, GAAP and industry auditing
experience, project management skills, team collaboration, composition of confidential financial information for auditing, and interview skills.

Since joining HF&H, Cameron has been assigned to perform logical and mathematical accuracy of the County of Santa Ana’s waste services contracts, including the analysis of several different contract objectives, for the County’s Compliance Audit. Compliance review tasks help determine if the solid waste hauler is in compliance with key contract terms. Focus areas have included, but not limited to, billing validation, customer service, outreach and education requirements,
reporting, and recycling program compliance.

Cameron has assisted multiple jurisdictions with their rate setting adjustment application review and calculation.

Currently, he is assisting the City of Vacaville with its cost based rate adjustment in accordance with the franchise agreement.

Cameron, since joining HF&H, has assisted the cities of Irvine and Huntington Beach in managing their solid waste
agreements. Services have included analyzing hauler
reporting, reviewing education and outreach materials,
tracking action items between the City and hauler and assisting in the implementation of new programs.

He has gained experience in our solid waste and recycling practice regarding SB 1383 regulations, drafting scopes of work for operational reviews, field audits, and technical memos.

EXPERTISE
• Reviewing financial records
• GAAP and industry auditing standards
• Composition and preparation of confidential financial information in preparation for audit
• Communication with clients regarding proper use of new guidance
• Detailed validation against supporting documentation
• Financial modeling/assurance
• Testing and confirmation of financial data.

Education and
Certifications
• B.S., Accounting,
California State University,
Long Beach
Professional History
• HF&H Consultants, LLC:
2024 to present
• MayerHoffmanMcCann:
2020 – 2023
Contact Information
(949) 519-3799
[email protected]

La Velda Peterson
Assistant Analyst

RANGE OF EXPERIENCE
As an Assistant Analyst, La Velda provides support to HF&H’s Rates and Audit team. She specializes in developing water and wastewater rates in compliance with Proposition 218. She has experience performing index reviews and water use analyses and communicating customer bill impacts.

Prior to joining HF&H, in April 2025, La Velda worked in treasury and risk management at Sacramento Municipal Utility District. Here, she performed net present value analysis for potential clean energy projects, managed interest rate swap transactions, and assisted in bond transactions.

She also worked at the California Department of Justice in the fiscal services section. Here she performed year-end financial analysis by breaking down spending by department and month.

La Velda earned her Bachelor of Science in Business
Administration (Finance) from California State University Sacramento.

La Velda’s professional and educational background has
equipped her with the means necessary to support her clients in the water and wastewater industry.

EXPERTISE
• Financial Modeling
• Data Analysis
• Customer Bill Impacts

RECENT PROJECTS
• City of Hillsborough – Water Rate Study
• City of Pleasanton – Index Rate Review
• South Coast Water District – Water and Sewer Rate Study • City of Redwood City – Water Rate Study
• City of West Sacramento – Water and Sewer Rate Study

RECENT CLIENTS
Education and
Certifications
• B.S., Business
Administration (Finance)/
Minors in Economics and
Environmental Studies,
California State
University, Sacramento
Professional History
• HF&H Consultants, LLC:
2025 to present
• Sacramento Municipal
Utility District (SMUD):
2023-2024
• California Department of
Justice 2023
Contact Information
(925) 977-6954
[email protected]

HF&H Consultants, LLC
590 Ygnacio Valley Road, Suite 105
Walnut Creek, CA 94596

CITY OF

LIVINGSTON
Water, Wastewater, and Solid Waste Rate Study
Cost Proposal
June 20, 2025

HF&H Consultants
590 Ygnacio Valley Rd. Suite 105
Walnut Creek, CA 94596
Phone: (925) 977-6950
Web: hfh-consultants.com
June 20, 2025
Happy Bains
Finance Director
City of Livingston
1416 C Street
Livingston, CA 95334
Subject: Cost Proposal for Water, Wastewater, and Solid Waste Study Dear Happy Bains,
HF&H Consultants, LLC (HF&H) is pleased to submit this cost proposal in conjunction with our separate technical proposal submitted June 20, 2025. Our total proposed not-to-exceed fee estimate of $134,510 is summarized in Figure 1 below. The proposed level of effort is based on our current understanding of the objectives of the City and the Request for Proposal at the standard hourly billing rates for the staff assigned to the project. The hourly rates listed are effective through June 30, 2026. HF&H can work with the City to identify cost savings, if necessary, through clarification and modification of the proposed project approach.

Figure 1. City of Livingston Fee Estimate
The City will be billed on a time-and-expense, not-to-exceed basis. The City will be billed only for actual hours spent on the project. HF&H will bill the City monthly with payment due within 30 days of the invoice date.

For this fee estimate, all progress meetings are assumed to be virtual and up to four City Council workshops and Proposition 218 meetings are assumed to be in person. Note: this fee Executive
/Project
Manager
Water,
WW Lead
Solid
Waste
Lead
Associate
Analyst
Assistant
Analyst Admin
Total
Hours
Proposed
Cost
Hourly Rates $350 $250 $265 $205 $175 $135
Task 1 Project Initiation 2 2 2 4 4 - 14 $3,250
Task 2a Develop Financial Model - Water 8 14 - 6 6 - 34 $8,580 Task 2b Develop Financial Model - Wastewater 8 14 - 6 6 - 34 $8,580 Task 2c Develop Financial Model - Solid waste 8 - 8 5 5 - 26 $6,820 Task 3a Cost-of-Service Analysis - Water 10 16 - 7 7 - 40 $10,160 Task 3b Cost-of-Service Analysis - Wastewater 10 16 - 6 6 - 38 $9,780 Task 3c Cost-of-Service Analysis - Solid Waste 10 - 8 5 5 - 28 $7,520 Task 4a Rate Design - Water 6 8 - 6 6 - 26 $6,380
Task 4b Rate Design - Wastewater 6 8 - 6 6 - 26 $6,380
Task 4c Rate Design - Solid Waste 2 - 4 4 - - 10 $2,580 Task 5 Communicate Results 16 22 18 12 20 20 108 $24,530 Task 6 Implementation 12 8 8 2 2 8 40 $10,160
Task 7 Progress Meetings 10 10 10 4 4 - 38 $10,170
Task 8 Project Management 8 4 4 2 2 - 20 $5,620
Total 116 122 62 75 79 28 482 $120,510
Prop 218 Notice Estimate (Including Printing and Mailing) $12,000 Direct Expenses (travel) $2,000
$134,510

I
Happy Bains
June 20, 2025

estimate assumes all utilities will be studied concurrently, one draft and final report shall be produced for all three utilities, and all Council Meetings/Workshops shall cover all three utilities. If, during the conduct of the kickoff meeting, it is determined that the solid waste rates, report, and public meetings, and Proposition 218 procedures will occur separate from the water and wastewater, additional budget will be required. As a result, if the City would like HF&H staff to attend additional in-person meetings, the incremental cost per meeting is estimated at $1,500 per meeting. A separate solid waste report and Proposition 218 notice (including printing and mailing) are estimated to be $20,000.

No out-of-scope work will be undertaken without prior written approval from the City. Out-ofscope work is either work on additional new tasks or extra work requested (i.e., hours in excess of the estimated hours that are not due to inefficiencies on our part) on existing tasks.

The hourly rates listed in the figure shall be used for any City-approved extra work.

Sincerely,
Rick Simonson
Senior Vice President

Proposal to Provide Water, Wastewater
and Solid Waste Rate Studies, Community
Outreach, and Proposition 218 Support
For the City of Livingston

BARTLE WELLS ASSOCIATES
l D EPE D NT PUB IC Fl ANCE ADVl ORS

Table of Contents
SECTION 1: EXPERIENCE AND QUALIFICATIONS................................................... 1 BARTLE WELLS ASSOCIATES..................................................................................................................... 1 KATZ & ASSOCIATES................................................................................................................................. 3 SECTION 2: METHOD OF OPERATION & RATE STUDY APPROACH........................ 5 METHOD OF OPERATION......................................................................................................................... 5 COLLABORATIVE PROJECT APPROACH & PROCESS ................................................................................. 5 BWA TASK A. PROJECT INITIATION & DATA COLLECTION ...................................................................... 6 BWA TASK B. LONG-RANGE FINANCIAL PLANS ...................................................................................... 7 BWA TASK C. COST-OF-SERVICE ANALYSIS & RATE DESIGN................................................................... 9 BWA OPTIONAL TASK – WATER AND WASTEWATER CAPACITY FEES................................................... 11 BWA TASK D. Meetings, Reports, & Presentations .............................................................................. 12 K&A Task 1: Content and Strategy: Prop 218 Notice Development ........................................... 13 K&A Task 2: Public Outreach and Education .................................................................................. 13 K&A Task 3: Media Relations Support............................................................................................. 14 K&A Task 4: Staff Support and Web Services................................................................................. 14 SECTION 3: REFERENCES ...................................................................................15 SECTION 4: COST PROPOSAL .............................................................................18 SECTION 5: ORGANIZATION / PROJECT TEAM ...................................................19 PROJECT TEAM....................................................................................................................................... 19 RESUMES................................................................................................................................................ 20 SECTION 6: CONFLICT OF INTEREST STATEMENT ...............................................27

June 20, 2025
City of Livingston
1416 C Street
Livingston, CA 95334
Attn: Happy Bains, Finance Director,[email protected] Re: Proposal to Provide Water, Wastewater and Solid Waste Rate Studies, Community Outreach, and Proposition 218 Support For the City of Livingston
Bartle Wells Associates is pleased to submit this Proposal to Provide Water, Wastewater and Solid Waste Rate Studies, Community Outreach, and Proposition 218 Support For the City of Livingston (City) and have not received any addendum to the proposal issued. Established industry leaders in California, Bartle Wells Associates (BWA) and Katz & Associates (K&A) are teaming up to provide the City with an unmatched depth of California water, wastewater, and solid waste cost of service rate setting and public relations experience for this project.

Bartle Wells Associates proposes to serve as the primary contractor and provide overall coordination of the project as well as perform the rate studies. For nearly 60 years, BWA has specialized in providing independent financial and utility rate consulting services to California water and wastewater agencies. We offer an unmatched level of financial planning expertise and are the only firm in California to provide both financial advisory services for project financing as well as utility rate consulting services. Bartle Wells Associates is a leader in California utility finance having served over 600 public agencies throughout California.

BWA proposes to assign Erik Helgeson, Vice President, as Principal-in-Charge for this project and your dayto-day contact on this assignment. Erik has over 15 years of industry experience including serving as a senior analyst in the rates and fees group for Denver Water and as a rate consultant. Erik has developed financial plans and utility rates for a wide range of California agencies and is an active member of the Rates and Charges Committee of the American Water Works Association (AWWA).

Katz & Associates has 40 years of communication experience. They help make connections between the value of essential water and wastewater services to daily life and livelihood, and the rates and charges needed to fund those services. K&A has a deep understanding of not only the process for rate setting, including Prop. 218 notifications, but also the essential elements that foster community understanding of and acceptance for rate changes. The K&A team will lead the communications efforts for the rate studies.

K&A proposes to assign Emily Otis as project manager. Emily brings more than 15 years of experience working on outreach and communication for water, wastewater, and infrastructure projects across California. As Deputy of K&A’s water practice, and as the Bay Area lead, Emily has extensive experience with strategic planning, rates communication, community outreach, public meeting coordination, construction relations, and tour and event planning.
2625 Alcatraz Ave, #602
Berkeley, CA 94705
Tel: 510 653 3399
www.bartlewells.com

BARTLE WELLS ASSOCIATES
I D E P E D E N T P U B L I C F I AN C E A D V I SO R.S Our proposed project team is highly qualified, experienced, and professional. Not only do our areas of expertise complement each other, but the expertise of all individual team members is also broad enough that there is meaningful overlap that further enhances our team. Our general project approach for this project is to work closely with City staff, to identify objectives, set milestones, have frequent communication, and remain flexible to resolve unanticipated issues.

Our general project approach for this project is to work closely with City staff, to identify objectives, set milestones, have frequent communication, and remain flexible to resolve unanticipated issues. We do not currently have or anticipate any conflicts of interest regarding the proposed services included in this submission. We are very interested in working with the City on this project and are available to start working at the City’s direction. Please do not hesitate to contact us if you have any questions or need additional information.

Sincerely,

BARTLE WELLS ASSOCIATES
Erik Helgeson, MBA
Vice President / Principal-In-Charge
Tel: 510.671.8669
E-mail: [email protected]

BARTLE WELLS ASSOCIATES
Business Contact Information
Bartle Wells Associates
2625 Alcatraz Ave., #602
Berkeley, CA 94705
Telephone: 510.653.3399
Fax: 510.653.3769
Website: www.bartlewells.com
Bartle Wells Associates was established in 1964 and is a California Corporation and certified State of California Small Business. The Federal Tax ID number is 94-166440. _____________________________________________________________________________________ Katz & Associates
Business Contact Information
Katz & Associates
351 California Street, Suite 1100
San Francisco, CA 94104
Telephone: 415.788.1000
Website: www.katzandassociates.com

CELEBRATING

KATZ & ASSOCIATES
BARTLE WELLS ASSOCIATES Page 1
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Section 1: Experience and Qualifications

BARTLE WELLS ASSOCIATES
Leaders in Water, Wastewater & Stormwater Rates and Finance Since 1964 Bartle Wells Associates (BWA) is an independent financial advisory firm with expertise in the areas of water, wastewater, and stormwater finance. BWA was established in 1964 and has over 60 years of experience advising cities, special districts, and other agencies on the complexities and challenges in public finance. We have advised over 600public agency clients throughout California and the western United States. We have a diversity of abilities and experience to evaluate all types of financial issues faced by local governments and to recommend the best and most-practical solutions.

Bartle Wells Associates has a highly qualified professional team of consultants. Our educational backgrounds include finance, civil engineering, business, public administration, public policy, and economics.

BWA specializes in three professional services: utility cost-of-service rate and fee studies, financial plans, and project financing. We are one of the few independent financial advisors providing all three of these interrelated services to public agencies.

RATE AND FEE STUDIES Our rate studies employ a cost-of-service approach and are designed to maintain the long-term financial health of a utility enterprise while being fair to all customers. We develop practical recommendations that are easy to implement and often phase in rate adjustments over time to minimize the impact on ratepayers. We also have extensive experience developing impact fees that equitably recover the costs of infrastructure required to serve new development. BWA has completed hundreds of utility rate and fee studies. We have helped communities implement a wide range of rate structures and are knowledgeable about the legal requirements governing rates and impact fees. We develop clear, effective presentations and have represented public agencies at hundreds of public hearings to build consensus for our recommendations.

FINANCIAL PLANS Our financial plans provide agencies with a flexible roadmap for funding long-term operating and capital needs. We evaluate the wide range of financing options available, develop a plan that recommends the best financing approach, and clearly identify the sources of revenue for funding projects and repaying any debt. We also help agencies develop prudent financial policies, such as fund reserve targets, to support sound financial management. BWA has developed over 2,000 utility enterprise financial plans to help public agencies fund their operating and capital programs, meet debt service requirements, and maintain long-term financial health.

PROJECT FINANCING Our project financing experience includes over 300 bond sales and numerous bank loans, lines of credit, and a range of state and federal grant and loan programs. We generally recommend issuing debt via a competitive sale process to achieve the lowest cost financing possible. To date, we have helped California agencies obtain over $5 billion of financing via bonds, bank loans/private placements, lines of credit, low-rate State Revolving Fund Loans, and other funding programs. We work only for public agencies; we are independent financial advisors and do not buy, trade, or resell bonds. Our work is concentrated on providing independent advice that enables our clients to finance their projects on the most favorable terms—lowest interest rates, smallest issue size, and greatest flexibility.

■
BWA Ke Services
► Rate & Fee Studies
► Financial Plans
► Project Financing
BARTLE WELLS ASSOCIATES Page 2
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Bartle Wells Associates is a charter member of the National Association of Municipal Advisors (NAMA), which establishes strict criteria for independent advisory firms. All of our lead consultants are Certified Independent Professional Municipal Advisors and are Registered Municipal Advisors.

Bartle Wells Associates is committed to providing value and the best advice to our clients. Our strength is quality—the quality of advice, service, and work we do for all our clients.

EXPERIENCE BWA has extensive experience developing longterm financial plans, utility rates, and capacity fees for public agencies from all areas of California and the western U.S. In recent years, we have completed assignments for many
agencies including:

Sample Water/Sewer/ Stormwater Districts Sample Cities
 San Miguel Community Services District  City of Modesto  Rio Linda/ Elverta Community Water District  City of Hughson  Monterey One Water  City of Fresno
 Alameda County Water District  City of Davis
 Cambria Community Services District  City of Santa Barbara  Sonoma County Water Agency  City of Solvang
 Mid-Peninsula Water District  City of Morro Bay
 Silicon Valley Clean Water  City of Berkeley
 Napa Sanitation District  City of San Carlos
 East Bay Municipal Utility District  City of Monterey  Sausalito-Marin City Sanitary District  City of Sunnyvale  Union Sanitary District  City of Millbrae
 Novato Sanitary District  City of Vacaville
 Montara Water & Sanitary District  City of Santa Clara  West Valley Sanitation District  City of Glendale
 Joshua Basin Water District  Town of Woodside
 Ramona Municipal Water District  City of Calistoga
 South San Luis Obispo County San District  City of San Mateo  San Francisco Public Utilities Commission  City of Mountain View BWA has served
over 600 public
agencies
throughout
California and the
western
United States.

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BARTLE WELLS ASSOCIATES Page 3
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

KATZ & ASSOCIATES
Katz & Associates (K&A) is uniquely qualified to successfully provide communication and community outreach support for the City of Livingston as part of the Water, Wastewater and Solid Waste Rate Study and Prop 218 Services project, bringing years of experience and a depth of knowledge on the entire support process of Proposition 218 requirements, including early education, content development, design of official notices, and communications and outreach strategies to help water and wastewater utilities and municipalities cultivate an understanding of rate changes in their community.

Our team has helped a diverse roster of water and wastewater utility clients throughout the state, including San Francisco Public Utilities Commission, City of Santa Monica, Central Contra Costa Sanitary District, City of Fresno, City of Santa Barbara and Napa Valley Sanitation District throughout their Proposition 218 processes. We are currently working with the City of Fairfield on communication and outreach associated with their rate adjustment process as well. We continue to be the go-to, trusted firm that cuts through the clutter of information to translate financial and technical concepts into easy-tounderstand messaging and collateral materials for any audience.

We excel at developing concise strategies unique to each client’s needs and stand ready to support strategic communications and public outreach before, during and after the Proposition 218 process. Our firm has a proven track record of conducting successful outreach and education campaigns, including assisting with City Council hearing presentations and executing workshops and public forums to deliver information and provide timely responses to the public, in addition to supporting a legally sound Proposition 218 process. We can help the City with effective earned and social media strategies to shape dialogue and foster understanding for rate changes. Throughout all our outreach efforts, we understand the critical need for transparency and maintaining open lines of communication with the community.

About K&A
K&A specializes in strategic communication, public involvement and community relations to advance essential projects. Our firm is composed of nationally recognized public outreach experts in water resources, transportation, environmental planning, and land use. Our specialists combine their backgrounds in communications, journalism, sociology, public affairs, political science, public policy and environmental sciences to effectively translate highly technical information into language understandable to a variety of audiences.

The unique advantage K&A offers a depth and breadth of experience in all things water and wastewater.

We have a superlative track record of building project understanding and fostering public acceptance for public infrastructure, environmental and other potentially controversial issues by designing and implementing effective education, public participation and outreach programs. Whether we are explaining the water cycle, wastewater collection and treatment, engineering, hydrology or treatment options, we employ a strategic planning effort, founded on research to make sure the information shared with the public is accurate and understandable, while still retaining its technical integrity.

As of September 2023, K&A is proud to be combined as one company with public affairs and communications firm, Southwest Strategies. Combined, our company offers its clients public outreach and community engagement services from more than 90 professionals strategically located throughout the western United States.

BARTLE WELLS ASSOCIATES Page 4
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Project Understanding
Years of weather whiplash, coupled with aging infrastructure, reduced revenues from increasing conservation, conflicting regulations and ever-increasing costs, have challenged water agencies and municipalities throughout California. We know that preparing for a resilient water future means investing in innovative, local water supply options now, and yet we must acknowledge that many ratepayers are already feeling the squeeze from inflation and may not be immediately supportive of another increased cost. In addition, we know many wastewater collection systems and treatments plants are aging and in need of repair and replacement, requiring significant investments to ensure they can continue to serve customers in the future. Also, the critical solid waste services provided by cities and municipalities require updates to ratepayer fees to ensure continued high quality and reliable services for the future.

It is essential for public agencies to justify proposed rate changes in a way that fosters awareness and maintains transparency among ratepayers. While there are legal requirements for public outreach within Proposition 218, it is also important to ensure customers are informed about all the work being done behind the scenes to ensure the City’s water future and provide context behind the need to increase rates.

We understand the City of Livingston is a municipal government that manages, operates and maintains three utilities: water, wastewater and solid waste, and serves the community in the San Joaquin Valley with a little more than 14,000 residents. The City now needs to evaluate its true cost of public utility services and likely update its rates across all three service areas. Along with this, it will be critical to develop an approach for communicating with ratepayers and a toolkit of how to share key relevant information with impacted customers in a manner to reach them where they are. We have an extensive background in not only the process of rate setting, but also the essential outreach elements that help foster community understanding of the factors that impact the cost of service for public utilities. Most importantly, we know that the chances for community acceptance are much greater when the community is aware of the value of the water and public health services provided to them before they are asked to pay more.

Project Approach
In any proposed rate increase scenario, it is important to establish a community connection and reinforce value between the critical services provided and the costs associated with those services. Public outreach and communication are crucial to raise awareness about the need for projects that safeguard their community’s economy and quality of life. Too often, the rate conversation is focused on facts and figures, and not on the incredible value of reliable service to public health, the economy and the environment. It is especially important to build relationships with community members and engage them in discussions about reliable, sustainable water supplies and the well-run utility making it possible. Basic maintenance and infrastructure improvements carry a “price” in terms of impacts and cost, and it is important that this work isn’t exclusively happening behind the scenes. The K&A team is highly experienced in helping public utilities tell that story.

Our team understands that each rate and utility circumstance is different, and we take pride in creating unique strategies to fit the needs of an individual utility and the community it serves. To accomplish this, our team will complement the City’s team by developing effective public relations techniques and compelling materials that meet the City’s objectives. In addition, the K&A team brings its collective training in the International Association of Public Participation (IAP2) approach to recommend the optimal approach that best meets the City’s objectives.

BARTLE WELLS ASSOCIATES Page 5
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Section 2: Method of Operation & Rate Study Approach

METHOD OF OPERATION
Cost of Service Rate Studies: BWA will develop comprehensive water, wastewater, and solid waste utility rate studies with the goal of helping the City implement a series of rates for upcoming years that a) fund the City’s projected costs of providing service, b) maintain financial stability, and c) are fair to all customers. Our general process is summarized in the following graphic:

Build Consensus for Final Recommendations: BWA has a strong track record of building consensus and public acceptance for final recommendations. Rate and fee adjustments can be controversial. We have found that ratepayers are more accepting of rate increases when they both understand the need for the increases and believe they are being treated fairly. BWA and K&A will draft the required Proposition 218 rate notice, present a summary of recommendations at the required Public Rate Hearing, and can assist with public outreach efforts. Our goal will be to build consensus and public acceptance for final recommendations.

COLLABORATIVE PROJECT APPROACH & PROCESS
BWA uses a collaborative project approach to ensure final recommendations reflect the policy preferences and objectives of the agencies we serve. Our general approach will be to work closely with the City’s project team to identify objectives, evaluate alternatives and their impacts, gain ongoing input, and remain flexible to resolve unanticipated issues.

BWA will assist the City in all phases of the study, from project initiation through final adoption and implementation. BWA also has substantial experience working with citizen advisory groups, community groups, and other stakeholders, and has a long track record of completing projects on time and on budget.

We have helped many agencies successfully adopt rate increases in challenging political environments.

BWA has extensive experience helping agencies build consensus for final recommendations and has assisted many agencies with public outreach efforts aimed at fostering understanding and acceptance for rate and fee increases.

Clarify Objectives
Establish Process/Schedule
Review Data & Assumptions
Financial Projections
Financing Alternatives
Evaluate Scenarios
Analyze Billing Data
Evaluate Rate Alternatives
Cost Allocation & Rate Design
Build Consensus
Public Education
Proposition 218 Process
Financial Plan & Rate Study Process
Project
Initiation
10-Year
Financial Plan
Cost of Service
Rate Design
Outreach &
Adoption

BARTLE WELLS ASSOCIATES Page 6
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
BWA TASK A. PROJECT INITIATION & DATA COLLECTION

1. Project Team Orientation
To initiate our work, hold a conference call or meeting with City staff and others as appropriate, to accomplish the following:
 Identify members of Staff, City Council, engineering consultants, and other consultants/advisors who will participate in the project.
 Determine the roles and responsibilities of all project participants.  Identify other parties that may have a significant interest in the project, such as community groups, business organizations, and large customers.
 Establish project schedule and key milestone dates.
 Confirm the key goals and expectations of the project team.

BWA recommends holding the kickoff meeting after we have reviewed preliminary information. This will enable the kickoff meeting to be more substantive and facilitate more in-depth discussion of key issues and preliminary observations and potential alternatives.

2. Investigation and Data Collection
Assemble the information necessary to understand finances, customers and usage, rate and fee structures, and legal agreements with other agencies. Assistance and cooperation of Staff will be needed to assemble the relevant background information. The objectives of investigation and data collection are to develop a complete understanding of the enterprises and their finances, and to reach an agreement on basic assumptions to be used in the studies.

Task A – Project Initiation Deliverables Include:
 Project kickoff meeting
 Identification of project goals and objectives
 Project schedule
 Project team contact list
 Identification of key assumptions and alternatives for evaluation

BARTLE WELLS ASSOCIATES Page 7
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
BWA TASK B. LONG-RANGE FINANCIAL PLANS

1. Develop Forecasts and Projections
Based on evaluation of the data assembled and input provided by Staff and other members of the project team, prepare forecasts and projections to be used in the development of financial projections. Develop projections for the following areas (and others as appropriate):

Capital Improvement Funding Needs: Identify latest capital improvement plan costs by year. Work with Staff to identify key alternatives for financial evaluation. Based on input from Staff, determine a reasonable amount to include for future, ongoing capital repairs and replacements. BWA often recommends that agencies phase in funding for long-term system rehabilitation project as rates are gradually increased.

Water Demand, Supply, & Cost: With Staff input, forecast demand, future conservation projections, sources of
supply, and the cost of water supply. Evaluate alternative water supply and cost scenarios as warranted.

Growth and Development/Redevelopment: Evaluate
historical growth trends and develop appropriate and
conservative assumption for future development and
redevelopment that can be incorporated into the financial plan/rate model. Evaluate impact of faster and slower
growth rates.

Cost Escalation Factors: Review historical cost trends and work with project team to develop reasonable cost
escalation factors for both operating and capital
expenditures. Work with Staff to estimate potential new operating costs, such as new staffing projections and O&M costs related to planned capital improvements, or costs for complying with future permit requirements.

Review projections with Staff for agreements on assumptions, interpretation of data, and completeness of approach.

2. Evaluate Financing Alternatives for Capital Improvements Evaluate options for financing proposed capital improvement projects. Our evaluation will:
• Estimate the amount and timing of any debt, if needed, to finance capital projects. • Evaluate the alternative borrowing methods available including bonds, COPs, state and federal funding programs, bank loans and lines of credit, and other options. • Recommend the appropriate type of debt and its term and structure (for financial planning purposes).
• Evaluate possible combinations of financing methods, such as prudent balance of pay-as-you-go cash funding supplemented by debt financing, when appropriate.

3. Review and Update Fund Reserve Targets
Evaluate the adequacy of the City’s current fund reserves. As warranted, identify alternatives and update minimum fund reserve targets based on updated operating and capital funding projections. Develop an implementation plan for achieving and maintaining the recommended reserve fund levels.

The 10-Year Financial Plan will
serve as a financial roadmap
for funding future operating
and capital programs while
supporting long-term financial
stability.

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BARTLE WELLS ASSOCIATES Page 8
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

4. Develop Long-Range Cash Flow Projections
BWA will develop long term cash flow projections showing the financial position of each utility over the next ten year period. The cash flows will project fund balances, revenues, expenses, and debt service coverage, and will incorporate the forecasts developed with Staff input, including funding needs for future repairs and replacements. After developing a base-case cash flow scenario, we can develop alternatives for additional evaluation such as capital project alternatives, project financing alternatives, the impacts of different levels of growth, and the impacts of various levels of demand. During this phase, BWA will work closely with the project team to develop financial and rate projections under alternative scenarios. BWA typically recommends that rate increases be phased in over time to minimize the annual impact on ratepayers.

5. Evaluate Financial Scenarios & Rate Increase Options Based on the cash flow projections, determine the annual revenue requirements and project overall required rate increases. Evaluate the financial impact of various financial and rate adjustment alternatives, such as phasing in required rate increases over a number of years. If appropriate, develop a reduced rate alternative and evaluate impacts on the City’s ability to fund capital projects.

6. Meet with Staff to Discuss Findings & Gain Input
Coordinate a meeting with Staff to discuss findings, alternatives, and preliminary recommendations.

Receive input and revise alternatives and recommendations as appropriate.

Task B - 10-Year Financial Plan Deliverables Include:
 Summary of long range capital improvement funding needs along with identification of capital project alternatives for evaluation  Evaluation of financing alternatives for capital improvements and recommended financing approach or approaches
 Evaluation of fund reserves
 Financial projections and financial plans
 Identification of alternative rate increase scenarios for evaluation  Meet with Staff to discuss findings and alternatives, and gain input

BARTLE WELLS ASSOCIATES Page 9
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
BWA TASK C. COST-OF-SERVICE ANALYSIS & RATE DESIGN

1. Review Existing Rates
Review the City’s existing rate structures and discuss advantages and disadvantages compared to other rate approaches. Summarize and discuss findings.

2. Conduct Rate Surveys
Review and summarize rates of other regional and/or comparable agencies. Summarize results in easily understandable tables and/or charts.

3. Analyze Utility Consumption & Billing Data
Evaluate current and historical demand and utility billing data, and production data, to determine reasonable and
conservative estimates of demand to use in developing
rates and/or alternatives. Demand can fluctuate from year to year depending on various factors such as weather and local and regional conservation efforts. Ideally, we would prefer to analyze three or more years of utility billing data in order to determine slightly conservative demand
projections.

4. Identify Rate Structure Modifications & Alternatives Identify alternative rate structures or modifications to the City’s existing rates designed to improve equity and/or better achieve District objectives. Discuss pros and cons of different rate structure options and their general impacts on different types of customers. Rate structure options will be refined as the study progresses based on input from the City’s project team

5. Cost Allocation
Review and update cost allocations to ensure equity in revenue recovery. Work with Staff to identify benefits to different types of customers from current City operations and projected operations with implementation of the City’s long-range financial plans. As appropriate, identify changes in methodology to improve fairness and/or better reflect City objectives for revenue recovery.

6. Cost-of-Service Rate Derivation
Develop new rates based on a reasonable and defensible cost-of-service methodology. As part of this process, BWA will develop tables documenting how costs are allocated for recovery from various rate components and how rates are derived. The goal is to develop rates that support City objectives and policy preferences and also reflect the cost of providing service in compliance with the substantive requirements of Proposition 218.

Rates will be developed
based on a cost-of-service
approach designed to
equitably recover the cost
of providing service to all
customers.

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BARTLE WELLS ASSOCIATES Page 10
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

7. Develop Preliminary & Final Rate Recommendations
Based on the cost-of-service allocations and rate structure analysis, develop draft rate recommendations designed to achieve the revenue targets identified in the financial plans. The recommendations can include a multi-year phase in of both overall rate increases and proposed rate structure adjustments as appropriate. Review preliminary recommendations and key alternatives with the City’s project team for input and refinement of recommendations. Final rate recommendations will be designed to:
a) fund the cost of providing service, including future operating and capital programs, b) achieve debt service coverage requirements and fund reserve targets, c) provide a prudent balance of revenue stability and conservation incentives, d) be fair and equitable to all customers,
e) be easy to implement and administer, and
f) comply with the substantive requirements of Proposition 218.

8. Evaluate Rate Impacts on Customers
Calculate the rate impacts of rate alternatives on a range of City customers (e.g. different customer classes, customers with different levels of use, etc.) Work with the project team to identify customer and usage profiles to use for calculating the rate impacts. Discuss additional rate structure adjustments that may reduce the impact on certain customers if warranted and/or requested by the project team.

9. Meet with City to Discuss Findings & Gain Input
Coordinate a meeting with Staff to discuss findings, alternatives, and preliminary recommendations.

Receive input and revise alternatives and recommendations as appropriate.

10. Prepare Draft & Final Reports & Present Findings
Submit a draft report for City review and feedback. The report will summarize key findings and recommendations and discuss key alternatives when applicable. Receive input on draft report from the City’s project team and City Council. Prepare final reports incorporating feedback received. Electronic copies of both the draft and final reports will be provided to the project team.

Task C – Rate Study Deliverables Include:
 Rate surveys
 Independent evaluation of existing utility rate structures  Analysis of utility billing data
 Identification of rate alternatives and their impacts on City customers  Cost-of-service allocations supporting proposed rates  Preliminary and final rate recommendations
 Meet with City to discuss findings and alternatives, and gain input  Prepare Draft and Final rate study reports

BARTLE WELLS ASSOCIATES Page 11
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
BWA OPTIONAL TASK – WATER AND WASTEWATER CAPACITY FEES

1. Review Current Capacity Charges
Review the City’s existing water and wastewater capacity charges as well as related policies and procedures. Work with staff to identify objectives for new or modified capacity charges.

2. Conduct Survey of Regional Capacity Charges
Review and summarize capacity charges of other regional and comparable agencies. Summarize results in easily understandable tables and/or charts.

3. Evaluate Alternative Capacity Charge Methodologies
Identify and evaluate alternative methods for calculating capacity charges. Discuss advantages and disadvantages with the project team and determine a recommended approach. BWA often recommends that capacity charges recover costs for both existing and future facilities that benefit new development.

4. Determine Current Value and Capacity of Utility Assets Calculate the current value of the water and wastewater assets. The current value of facilities can be calculated by adjusting the original or depreciated value of each facility or asset into current dollars using the Engineering News-Record Construction Cost Index, a widely-used measure of construction cost inflation

5. Allocate Capital Program Costs to Current and Future Users Equitably allocate capital improvement costs to existing and future users based on input from City staff and/or its consulting engineers. Some projects may entirely benefit one group while others will benefit both existing customers and provide new capacity for growth.

6. Develop Preliminary Capacity Charge and Miscellaneous Fee Recommendations Based on appropriate and technically sound methodology, recommend revisions to the current water and wastewater capacity charges and miscellaneous fees based on the data developed above. For water capacity fees look at basing the fees on water meter size, estimated water demand, or other appropriate method. Review fee for compliance with Government Code Section 66000 et. seq. (AB1600).

7. Recommend a Method for Future Capacity Charge Updates Recommend a method to annually or periodically adjust capacity charges and miscellaneous charges so they keep aligned with future costs. For example, capacity charges can be adjusted annually based on the change in the Engineering News-Record’s Construction Cost Index, a widely used measure of construction cost inflation.

8. Prepare Draft and Final Reports
Develop a draft report summarizing study objectives, findings and draft recommendations. The report will provide an administrative record supporting the proposed capacity charges. The report will be written for a non-technical audience and will clearly explain the rationale for recommendations and key alternatives when applicable. Submit a draft report for City review and feedback. Incorporate input into a revised report and ultimately provide the City with electronic copies. The report will be provided in PDF format and can also be provided in editable Word and Excel files.

BARTLE WELLS ASSOCIATES Page 12
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
BWA TASK D. Meetings, Reports, & Presentations

1. Project Team/Progress Meetings
Attend Project Team/Progress Meetings to present findings, discuss alternatives and preliminary recommendations, and gain ongoing input. BWA will participate in conference calls and online meetings as needed to the extent allowable within the project budget.

2. City Council Meetings
Attend a City Council Meeting to present findings and draft recommendations and receive input. Incorporate input as warranted to ensure final recommendations reflect Council preferences. BWA will subsequently attend the Proposition 218 Rate Hearing at a City Council Meeting as described below.

3. Public Outreach Meetings
Participate in public outreach efforts and meetings as needed to explain findings and recommendations, receive public input, respond to questions, and build understanding and acceptance for proposed rates. The timing of these meetings can be determined by City staff as the project progresses. Rate and fee adjustments are often controversial. BWA has helped many agencies with their public education and outreach efforts regarding rate and fee increases. We understand the importance of building consensus and public acceptance for our recommendations and can assist the City in any outreach and public education efforts.

4. Proposition 218 Rate Notice Assistance
Assist City with the development of a Proposition 218 notice. BWA recommends the notice goes beyond the minimum legal requirements and provides a clear and concise explanation of the reasons for any rate adjustments. BWA has helped many agencies adopt rates via the Proposition 218 process. We have found that ratepayers are generally much more accepting of rate increases or rate structure modification when they understand the reasons underlying the adjustments. BWA also helps agencies coordinate the printing and mailing of the Proposition 218 notices and will remain available to assist the City with these services on a time and materials basis as needed.

5. Proposition 218 Rate Hearing
Attend the Proposition 218 Public Rate Hearing and remain available to present a summary of findings and recommendations and respond to Council and public comments. BWA has extensive experience presenting financial and rate recommendations to non-technical audiences, dealing with challenging questions, and building acceptance for final recommendations.

BARTLE WELLS ASSOCIATES Page 13
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
K&A Scope of Services
The following scope of services outlines K&A’s support of these efforts. Our team is committed to helping the City carry this project over the finish line on time and on budget.

K&A Task 1: Content and Strategy: Prop 218 Notice Development

1. Kick-Off Meeting/Strategy Planning Session (Virtual or In-person) To determine pertinent key messages surrounding the upcoming rate changes, identify key projects/ initiatives supported by them and learn more about next steps. Includes development of a meeting agenda and a summary of the discussion and the participation of up to three K&A staff.

2. Communication Work Plan
Including the following components to inform outreach needs: audiences overview, media and materials audit and key tactics for outreach use.

3. Messaging Development
Includes a focus on clear, consistent, legally compliant messaging and core themes as well as principles of conservation as a way of life in California. These messages will use plain language with AP Style utilized.

4. Content Creation and Design:

Includes assistance with content and design to create a Prop 218 notice (up to 12 pages in length), including content, layout and translation as well as design for both print and digital formats. Assumes three (3) rounds of edits from staff, City Council and coordination with rate consultant, and all technical content for the notice will be provided by City and the rate consultant.

K&A Task 2: Public Outreach and Education

1. Educational Materials
Create supplemental materials such as bill inserts, email notifications, and educational presentations to explain the rate changes, the effects of inflation, and the importance of the rate adjustment in maintaining high-quality water services. Assumes content from City and the development of up to 3 materials with the use of existing graphics already created and minimal design time.

2. As-Needed Public Hearing Support: Assumes logistics support for public hearing as needed.

Assumes updates to Prop 218 materials and the development of media notifications and Social Media notifications. Assumes content creation and updates to relevant web pages, billing inserts.

3. OPTIONAL Community Open Houses/Webinar
Assumes planning and hosting two Community Meeting/Open Houses (one in person session and one virtual session). The K&A team will work with the City team to identify the locations, create content for meeting notifications, run-of-show, feedback forms, and poster boards for each station.

Assumes the City will supply tables, table drapes, staffing of subject matter experts, printing of materials i.e. Fact Sheet etc. and AV equipment (if necessary). Assumes some other direct costs (ODCs) related to these meetings to be used as needed.

BARTLE WELLS ASSOCIATES Page 14
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
K&A Task 3: Media Relations Support

1. Media Strategy and Press Releases
Develop a media strategy for the Prop 218 process, which may include press releases for local media outlets before and after public hearings or key milestones in the process. Assumes the development of up to two press releases during this process with one round of revisions from the City.

2. OPTIONAL: Media Support for Inquiries
Provide support for managing media inquiries, ensuring consistent and accurate messaging in alignment with the City’s goals.

K&A Task 4: Staff Support and Web Services

1. OPTIONAL: FAQ & Talking Points
Develop a comprehensive list of frequently asked questions (FAQs) and talking points to assist City staff, including customer service staff, in responding to customer inquiries regarding the Proposition 218 process and rate adjustment.

2. Website Updates
Develop web content that clearly outlines the Proposition 218 process, explains the necessity of the rate adjustment, and addresses ratepayer concerns. Ensure that all web content uses plain language, follows AP Style. Assumes 1-2 rounds of revisions on all content/collateral.

Task 5: Strategic Counsel and Project Management
Assumes participation in regular project team meetings (virtual and potential for some in-person), including coordination meetings with the rate consultant. Assumes creation of monthly activity summary reports for compliance. Assumes coordination and check-in meetings with City team as needed and up to one in-person visit.

BARTLE WELLS ASSOCIATES Page 15
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Section 3: References
City of Modesto, CA
In 2015, BWA was retained to work with the City and the Industrial customers to develop a new wastewater rate structure based on the 2014 Tolling Agreement. Working closely with an accountant hired by the City’s large industrial customers, BWA developed a separate large industrial wastewater rate structure and capacity fee schedule for cannery customers. BWA also developed new rates reflecting the City’s tertiary treatment stream and secondary treatment “scalping.” We met with stakeholder groups, the wastewater master planning engineering team, Finance Committee, and City Council on many occasions to vet our recommendations and gain consensus. Our rate study was implemented by City Council April 2016.

In 2015, the City retained BWA to conduct a comprehensive water rate study. The City had not raised rates since 2013 and experienced reduced revenue due to drought conditions. BWA developed drought surcharges and analyzed individualized rate structures for each of the City’s outlying service areas. A Proposition 218 hearing to adopt proposed rates was successfully completed in Fall 2016.

In 2021 BWA was retained again to perform water and sewer rate studies. Wastewater rates were adopted in 2022. BWA is in the process of completing the water rate study.

Contact:

William Wong, Director of Utilities
Tel: (209) 571-5801
E-mail: [email protected]

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CALIFORNIA
BARTLE WELLS ASSOCIATES Page 16
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Marin Municipal Water District
In 2022, the District retained BWA to develop updated financial projections and a cost-of-service rate study for water and recycled water services. The district was facing increasing financial pressure due to drought conditions in recent years and the need to fund projects to improve the resiliency of its water supply. BWA developed rate structure alternatives designed to better align rates with cost of service. Rate structure and customer class recommendations were presented to District staff, legal counsel, and the Board, to ensure recommended rates met the district’s funding needs, complied with all legal requirements, and were fair to all customers. The recommended rates were successfully adopted in 2023. In 2024, the District retained BWA to develop a connection fee study. A key component of this study was evaluating the possibility of conforming the single-family connection fees with the single-family meter ratios developed in the recent rate study. Existing fees were based on estimated demand, average use by zone, user type, and irrigable area resulting in a wide range of charges. BWA recommended simplifying the charge structure utilizing industry-standard methodology to develop charges that were equitable and proportional to existing and future customers. Final BWA recommendations will be presented for District Board consideration for approval in December 2024.

Agency Contact
Bret Uppendahl, Finance Director
Tel: (415) 945-1460
E-mail: [email protected]

~ MARI
~ WATER
BARTLE WELLS ASSOCIATES Page 17
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Oro Loma Sanitary District
In 2018, BWA served as financial advisor to the District in connection with the competitive sale of $14.5 million of wastewater revenue bonds for an innovative nutrient optimization project. The District received a rating of AA+ from Standard & Poor’s and seven competitive bids for its bonds. The winning bid had a TIC of 3.49% for a 25-year issue.

In 2021, BWA served as financial advisor to the District and assisted the District in procuring a $20 million Water Infrastructure Finance and Innovation Act (WIFIA) loan. BWA worked with the Oro Loma Sanitary District to develop updated financial and rate projections for successful award of WIFA and SRF funds.

BWA prepared updated financial and rate projections for the wastewater enterprise, scheduled rating calls and presentations, assembled and transmitted relevant information, and reviewed loan documents to ensure final terms were favorable to the District. Most recently in 2023, BWA was retained by the District to develop an updated wastewater rate study in connection with State Revolving Fund (SRF) loan financing funds of $19.4 million. WIFA and SRF Loan proceeds were used to finance construction costs for the district’s sewer collection system pipeline rehabilitation and replacement project to update infrastructure and address regulatory requirements for the wastewater system.

Agency Contact:

Jimmy Dang, General Manager
Tel: (510) 481-6981
E-mail: [email protected]
Additional References are Available Upon Request

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Section 4: Cost Proposal
As requested by the proposal guidelines, the fee schedule showing hourly rates, identifying the number of hours and costs associated with each deliverable task, and not to exceed estimate will be provided separately. We remain available to work with the City to refine the scope and budget to meet the City’s objectives and expectations.

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Section 5: Organization / Project Team

PROJECT TEAM
Our proposed project team is highly qualified, experienced, and professional. Not only do our areas of expertise complement each other, but the expertise of all individual team members is also broad enough that there is meaningful overlap that further enhances our team. Our general project approach for this project is to work closely with City staff, to identify objectives, set milestones, have frequent communication, and remain flexible to resolve unanticipated issues.

Erik Helgeson Principal-in-Charge, Project Manager BWA
Erik Helgeson is a Principal and Vice President of BWA with 15 years of experience. He specializes in developing long-term financial models and utility rates based on a cost-ofservice approach. His experience includes working as a senior finance analyst for Denver Water in the rates and charges group and as a utility rate consultant in Colorado and California.

His prior experience working for a utility gives him a unique perspective on the internal challenges a utility faces when implementing a study’s recommendations. He currently serves on American Water Works Association’s Rates and Charges Committee.

Juana Espinoza, Project Consultant BWA
Juana Espinoza is a Consultant with BWA and has a combined 10 years of experience in financial planning. She has a proven track record for developing models that prioritize the financial health of an agency and that effectively align with and support organizational initiatives. Juana approaches rate studies carefully and methodically to ensure both the short-term and longterm financial health of an agency.

Ray Holmes, Solid Waste Technical Expert BWA
Ray Holmes is a Technical Expert with Bartle Wells and has 25 years of experience working in the solid waste management and recycling industry. He specializes in developing financial plans, rate models, and cost allocation plans as well as helping negotiate solid waste franchise agreements.

Emily Otis, K&A Director, Project Manager K&A
Emily brings more than 15 years of experience working on outreach and communication for water, wastewater, and infrastructure projects across California. As Deputy of K&A’s water practice, and as the Bay Area lead, Emily has extensive experience with strategic planning, rates communication, community outreach, public meeting coordination, construction relations, and tour and event planning. Her work is focused on ensuring consistent communication with targeted stakeholders and local groups to ensure accurate, consistent, and understandable messaging. Emily also has extensive experience creating outreach and engagement efforts around cost-of-service messaging, ensuring information is accessible and understandable, while retaining accuracy.

Primary Contractor
Wastewater Rate Study
Bartle Wells Associates
Erik Helgeson
Principal-in-Charge, Project Manager
Community Outreach
Katz & Associates
Emily Otis
Project Manager

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

RESUMES
ERIK W. HELGESON, MBA
Principal Consultant
Erik Helgeson is a principal and vice president of Bartle Wells and Associates with fifteen years of utility finance experience. His areas of expertise include the development of financial plans, ratemaking, and policy solutions for water, wastewater, recycled water, stormwater and solid waste utilities. His experience includes both working for a utility as a senior finance analyst for Denver Water and now as a utility rate consultant helping agencies develop strong financial plans and equitable rates aligned with their objectives. Erik has extensive expertise in working with executive level staff and assisting in strategic decisions. He serves on the American Water Works Association (AWWA) Rates and Charges Committee and has presented at the Utility Management Conference.

Education
M.B.A., Entrepreneurship – University of Colorado, Denver B.A., Business Administration – Gonzaga University
Representative Projects
 Marin Municipal Water District, Marin, CA: Project manager for 2022 water and recycled water rate study and 2025 capacity charge study. Analyst supporting the rate study update in 2016.  Fallbrook PUD, CA: Project manager for a water, sewer and recycled water rate study  Pico Water District, CA: Project manager for a water financial plan and cost-of-service rate study  Big Bear City CSD, CA: Project manager for a water, sewer and solid waste cost-of-service rate studies  City of Modesto, CA: Project manager for water and wastewater financial plans and rate studies  Madera County, CA: Project manager providing rate studies for twenty-three of the county’s water and sewer special service districts
 Modesto Irrigation District: Designed an allocation methodology between the district’s domestic water, irrigation, and electric enterprises.
 City of Hemet, CA: Water budget rate design and cost of service study  City Lindsay, CA: Project manager for water and sewer rate studies and infrastructure use fee study  City of Imperial, CA: Lead consultant providing water and wastewater financial plans and rate studies  City of Vacaville, CA: Water and wastewater capacity fee studies  Union Sanitary District, CA: Wastewater capacity fee study  City of Riverbank, CA: Project Manager for solid waste rate and sewer rate and connection fee studies  City of Placerville, CA: Analytical support for water financial plans and rate studies.  San Luis Water District, CA: Prop. 218 Assessment Election  Panoche Water District, CA: Prop. 218 Assessment Election  City of Patterson, CA: Solid waste rate study

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
 San Miguel Community Services District, CA: Project manager providing water and wastewater financial plans and rate studies. The District was nearing insolvency and large rate increases were needed to save the District.
 Alameda County, CA Reviewed proposed wheeling charges on behalf of the local agency partners working on the Los Vaqueros Dam expansion project.
 Carlsbad, CA: Played a key role in completing the 2016 water cost of service study. Created a supplybased cost allocation and supply layered, tiered, water rate design  City of Paso Robles, CA: Water and wastewater rate studies  King City, CA: Wastewater financial plan and rate study  Castle Pines North Metropolitan District, CO: Lead consultant providing annual water and wastewater financial plans and rate study updates
 City of Benicia, CA: Water and wastewater rate and connection fee studies  Arapahoe Parks and Recreation District, CO: Reviewed water rates for fairness  City of San Juan Bautista, CA: Water and Wastewater rate and capacity fee studies  Las Gallinas Valley Sanitary District, CA: Support for annual budget process  Tres Pinos CSD, CA: Project manager for water and sewer rate studies  Leland Meadows CSD, CA: Project manager for water and sewer rate studies  City of Willits, CA: Lead consultant providing water and wastewater financial plans and rate studies  The Cities of Pinole and Hercules, CA: Assisted the cities with the co-financing of a wastewater project with SRF loans. This included the design of the payment and reimbursement process, the administration of the process, and navigating the State requirements.  Humboldt Bay Municipal Water District, CA: Lead consultant providing 10-year financial plan update  Sacramento County Water Authority, Sacramento, CA: Lead analyst supporting water financial plan and rate study
Public Utility Experience
Denver Water, Denver, CO:

Senior Finance Analyst- Assisted with the annual cost of service study and financial plan, provided regular revenue reports, and oversaw the gathering and reporting of metrics to support Denver Water’s organizational improvement initiatives. As the lead analyst on the initiative to change the rate design he facilitated research (customer survey and affordability study), performed rate design analysis, and assisted with stakeholder outreach (municipalities, customers, business representatives, non-profits, and Denver Water executives and Board) which led to the adoption of new rate structures. He coordinated the implementation efforts between various business units to ensure a successful rollout of the new rates and rate structures.

Professional Memberships
American Water Works Association – Member of Rates and Charges Committee Certifications
MSRB-Registered Municipal Advisor (Series 50)

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

JUANA ESPINOZA
Consultant
Juana Espinoza is a Consultant with Bartle Wells Associates and has a combined 10 years of experience in financial planning. She has a proven track record for developing models that prioritize the financial health of an agency and that effectively align with and support organizational initiatives. Juana approaches rate studies carefully and methodically to ensure both the short-term and long-term financial health of an agency. She works closely with agency staff, engineers, lawyers, and other consultants to develop longrange financial plans, cost analyses, and utility rate structures.

Education:

B.A., Political Economy – University of California, Berkeley Representative Projects
 Bodega Bay Public Utility District, CA: Analytical support for water and wastewater rate and capacity fee studies.
 Castle Pines North Metro District, CO: Analytical support for water and wastewater rate studies.  City of Angels, CA: Analytical support for water and wastewater rate studies.  City of Auburn: Analytical support for special benefit assessment study.  City of Lindsay, CA: Analytical support for water and wastewater rate studies.  City of Patterson, CA: Analytical support for solid waste rate study.  County of Mendocino, CA: Analytical support for special benefit assessment study.  Granada Community Services District, CA: Analytical support for water and wastewater rate studies and capacity fee studies.
 Lake Oroville Area Public Utilities District, CA: Analytical support for wastewater capacity fee study.  San Miguel Community Services District, CA: Analytical support for wastewater rate study.

Public Agency Experience
City of Lindsay, Lindsay CA:

Finance Director – Prior to joining Bartle Wells, Juana worked for the executive team of the City of Lindsay as their Finance Director. She prepared budgets and financial reports at department and consolidated levels and oversaw the proper reconciliation of all financial accounts for the City of Lindsay. She also prepared long-range financial forecasts for all city departments including water, sewer, and solid waste utilities. She directed public funding in a fiscally prudent and politically astute manner through the active monitoring of investments and execution of a corrective action plan to balance spending and promoted agency transparency through public presentation of the City’s financial condition to stakeholders.

Financial Sector Experience:

Bank of the Sierra, Porterville CA:

Assistant Controller – As an Assistant Controller of a regional sized-bank in the Central Valley, Juana was responsible for calculating the daily borrowing capacity and conducting internal audits for accounting and finance. Her recommendations led to improved operational efficiencies and clean audit findings by external auditors.

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Ray Holmes
Technical Expert
Ray Holmes is a Technical Expert with Bartle Wells and has 30 years of experience working in the solid waste management and recycling industry. He specializes in developing financial plans, rate models, and cost allocation plans as well as helping negotiate solid waste franchise agreements.

Education:

B.A., Economics – University of California, Santa Barbera Experience
Switchback Ridge, Calistoga CA:

Partner/CFO – Ray is responsible for all financial, accounting and compliance functions of the small familyowned wine business.

Upper Valley Disposal and Recycling , St. Helena CA:

Chief Financial Officer – Prior to joining Bartle Wells, Ray was part of the executive team of Upper Valley Disposal and Recycling. He was responsible for driving the organization’s financial strategy and ensuring its long-term fiscal health. He oversaw all financial operations, providing strategic guidance, and aligning financial goals with the company's mission to deliver sustainable and efficient waste management solutions.

Marin Sanitary Service, San Rafael CA:

Controller – As controller Ray directed accounting functions such as payroll, accounts payable, and receivable while implementing internal controls to safeguard assets and improve operational efficiency.

Developed and managed annual budgets, conducted variance analyses, and provided strategic insights to senior leadership. Ensured regulatory compliance with local, state, and federal financial requirements, and coordinated audits to maintain transparency.

Waste Management Inc., San Francisco, CA:

Controller – As controller, Ray provided accounting oversight and developed monthly financial analysis that supported the control environment, focused on emerging trends and addresses complex aspects of the business. Additionally, he was responsible for executing financial controls, standardizing processes and procedures, identifying process improvement opportunities, and leading, training, developing, and coaching members of the field-based accounting team. He was responsible for ensuring the quality of financial information and compliance with relevant policies and procedures.

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Emily brings more than 20 years of experience working on outreach and communication for water, wastewater and infrastructure projects throughout the Bay Area and California. As Deputy of K&A’s water practice, Emily has extensive experience with strategic planning, community outreach, public meeting coordination, construction relations, rates communication, and tour and event planning. Her work is focused on ensuring consistent communication with targeted stakeholders and local groups to ensure accurate, consistent, and understandable messaging.
areas of expertise
 Strategic Planning
 Community Outreach
 Construction Relations
 Event Planning
education
 Bachelor of Arts, International
Studies, European History
Minor, University of California,
San Diego
affiliations
 International Association of
Public Participation, trained in
the Planning and Techniques for
Effective Public Participation
 American Water Works
Association, CA/NV Chapter,
Chair of Communication and
Customer Relations Committee
 WateReuse California
 Public Relations Society of
America, San Francisco Chapter
Board Member 2014-2016
Office location
San Francisco
Project Experience
City of Santa Barbara
Rates Outreach
Emily has managed our team’s efforts in supporting the City of Santa Barbara Water Resources Division for the last two rounds of rates education and outreach surrounding these adjustments, including the Prop 218 effort for both water and wastewater services. Most recently from February to June 2024, Emily and her team supported the communication and outreach efforts to customers regarding necessary rate increases for both water and wastewater services to fund infrastructure improvements. This work was focused on developing detailed key messages and talking points about why these increases were necessary with specific examples of how the rates will be spent on the City’s important infrastructure for use in all briefings, presentations and informational materials. Our team also developed a suite of customer-friendly and visually pleasing materials to explain the need for the rate increases including a supplemental fact sheet to complement the Prop 218 notice to further explain the need for the rate increases. These materials also included articles for the City’s various e-newsletters, social media posts, updated format, content and visuals for the City’s webpage.

Emily P. Otis
Director

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Napa Sanitation District (NapaSan)
Rates/Prop 218 Communication Strategy and Outreach
In 2021, Emily and her team managed a challenging process with NapaSan, where they needed to implement some highly complex recommended sewer rate changes during the height of the COVID-19 pandemic, when in-person, face-to-face discussions were problematic. Working with NapaSan leadership, Emily and the team launched a strategic planning process focused on key messaging to explain the intricacies of the proposed rates and impacts, multifaceted communication, proactive media relations, and translation efforts ensuring all audiences were reached.

The team also utilized the then-new virtual options for engagement in order to maximize participation and understanding, informational materials and graphics to communicate technical information, presentation preparation as needed and facilitation of a virtual public meeting. Following the public hearing, the new rates were adopted, and the effort was capped by a newspaper article titled “Napa Sanitation District approves new sewer rates with little protest.”
San Francisco Public Utilities Commission (SFPUC)
SFPUC Infrastructure Investment Education Program (IIEP) Emily managed a team that participated in two successfully implemented rounds of rates education outreach for the SFPUC. Emily managed both outreach and education campaigns with the SFPUC to help ratepayers understand the value of investing in water and wastewater infrastructure, and the need for rate increases. She managed an onsite team who partnered with key SFPUC staff in developing and communicating key messages about San Francisco’s water and sewer system as well as the need to invest in this critical infrastructure. She was also the main contact for FM3 on the research needs for the program, which included assisting with the moderator guide for the focus groups, questions for the telephone survey and logistics for both activities, which were critical and informed the key message development and outreach approach for the program. She planned and conducted message training sessions for the entire project team to ensure they were comfortable with the key messages and were prepared with the skills and knowledge to deliver a concise presentation and be able to answer tough questions. Because the backbone of public outreach for the rate increase involved nearly 100 presentations to local community groups, Katz & Associates also designed a series of practice sessions and individual coaching sessions to help prepare the speakers. Emily and her team also developed a suite of branded collateral materials, all of which were a critical part of the successful education and outreach campaign. Some of those materials included developing a frequently asked questions document and coordinated translation in three languages, a PowerPoint presentation and speaking notes for community meetings, content and layout for “Your Dollars at Work” webpage, an internal document with responses to a wide range of timely issues and common questions related to rate increases and several template articles for placement in community newspapers.

Central Contra Costa Sanitary District
Infrastructure Investment Education Outreach
Emily served as the project manager for the communication and outreach efforts for the Central Contra Costa Sanitary District’s (Central San) Wastewater Master Plan. She worked alongside the project team to understand the technical information to develop effective outreach strategies and materials. Emily led a team of community outreach specialists to help raise community awareness and education of the multi-year master plan effort. In this role, Emily was responsible for managing and implementing the communication strategy and meeting the community outreach needs for the project, which included the planning and completion of customer research with a professional polling company, collateral materials development, strategic guidance for planning and executing community outreach events and presentations to customers and other activities. Emily developed the content and coordinated graphic design for a four-page, customer-friendly Prop 218 notice sent to all customers. The brochure included visuals, charts and a map of all the infrastructure projects to be funded by the rate increases along with an explanation of the purpose and need for the increases. This along with all the other outreach led to a successful adoption of the new rates. Emily also assisted with the planning and execution of a K&A-facilitated media spokesperson training workshop for all key communication team members at the District. During this session, our team facilitated a discussion on how to effectively share information with the media using key messages and

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
background information. We also conducted an on-camera session with each of the participants to help them answer potentially challenging questions that could be presented by the media or stakeholders. The group analyzed the video of the responses and discussed ways to effectively answer the questions. She also oversaw the development of a comprehensive Crisis Communications Plan for the District, which included a detailed list of specific protocols and staff responsibilities for various crisis scenarios.

Contra Costa Water District (CCWD)
Communication Strategy and Prop 218 Notification
CCWD needed to revise their rate structure and propose rate adjustments that were higher than normal and would impact customers with higher bills. It was critical to effectively communicate about these complex issues and why the changes were necessary, and K&A was brought in to help. Emily worked closely with the CCWD, including team members from various departments, to understand the rate structure changes and increases they wanted to implement. Emily provided strategic guidance on the content and format for the Prop. 218 Notification, titled “Proposed 2019 Rate Structure Changes and Rate Adjustment”, and developed the detailed content to explain the changes in a simple, customer-friendly way. This was particularly important when describing the complexities of the rate increases and the rate structure changes. K&A also worked with the CCWD Finance Department to develop information based on the average customer bill to help inform customers about the changes they would see on their bill, if the proposed rates passed. We also developed a detailed outline for the designed version of the four-page brochure and worked closely with CCWD and the graphic designer to coordinate revisions and strategize trimming the content down.

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston
Section 6: Conflict of Interest Statement
We do not currently have or anticipate any conflicts of interest regarding the proposed services included in this submission. We are very interested in working with the City on this project and are available to start working at the City’s direction. Please do not hesitate to contact us if you have any questions or need additional information.

B
•••••••••••••••••••••••••••••••·
w
Cost Proposal to Provide Water,
Wastewater and Solid Waste Rate
Studies, Community Outreach, and
Proposition 218 Support For the
City of Livingston

BARTLE WELLS ASSOCIATES
I D E P E N D E N T P U B L I C F I N A N C E A D V I SO R-5

AVAILABILITY & FEES •......................................................................................... 3 COST PROPOSAL ................................................................................................. 6

BARTLE WELLS ASSOClATES
I DE PE DENT r U BL I C FI NAN CE ADVISORS
June 20, 2025
City of Livingston
1416 C Street
Livingston, CA 95334
Attn: Happy Bains, Finance Director,[email protected] Re: Cost Proposal for Water, Wastewater, and Solid Waste Rate Studies 2625 Alcatraz Ave, #602
Berkeley, CA 94 705
Tel: 510 653 3399
www.bartlewells.com
Bartle Wells Associates is pleased to submit this proposal to develop Water, Wastewater, and Solid Waste Rate Studies and Provide Community Outreach and Prop 218 Support for the City of Livingston (City).

Established industry leaders in California, Bartle Wells Associates (BWA) and Katz & Associates (K&A) are teaming up to provide the City with an unmatched depth of California water, wastewater, and solid waste cost of service rate setting experience for this project.

Our project team and the City can work together to finalize a scope of services and corresponding budget that meets the City's objectives. We are very interested in working with the City on this project, and would be happy to answer any questions or provide additional information related to all documents submitted as part of this proposal.

Sincerely,

BARTLE WELLS ASSOCIATES
Erik Helgeson, MBA
Vice President/ Principal-In-Charge
Tel: 510.671.8669
E-mail : [email protected]
BARTLE WELLS ASSOCIATES Page 2
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

1. Bartle Wells Associates is prepared to begin work upon authorization to proceed.

2. During the project development period, Bartle Wells Associates will be available at all reasonable times and on reasonable notice for meetings and for consultation with staff, attorneys, consulting engineers, and others as necessary.

3. Bartle Wells Associates will perform all work related to the assignment. Erik Helgeson, a firm Vice - President and Principal-in-Charge, will be assigned as project manager on this assignment. He will serve as the lead contact person for BWA and will be involved with the project on a day-to-day basis.

Erik will be assisted by Juana Espinoza, project consultant. This project team may be assisted by other BWA analysts as needed.

4. Fees for services outlined in this proposal are based on the following assumptions:
a. All necessary information will be provided by the City in a timely manner. b. Development of a draft, final draft, and final versions of tables, presentations, and reports. Time and expenses involved in revising tables and assumptions may constitute additional services if not achievable within the budget.
c. Up to two (2) trips to the City for in-person meetings and/or presentations. Additional meetings or presentations may constitute additional services if not achievable within the budget.

5. Progress payments and direct expenses are payable monthly on a time and materials basis as the work proceeds as provided in our Billing Rate Schedule 2025, which will remain in effect through the duration of this assignment.

6. Bartle Wells Associates will maintain in force, during the full term of the assignment, insurance as provided in the Certificate of Insurance attached.

7. In addition to the services provided under this proposal, Bartle Wells Associates may be authorized to perform additional services for which we will be compensated on a time and materials basis according to our Billing Rate Schedule. Additional services may include, but are not limited to additional meetings or presentations, substantial changes in project scope, and other services.

8. For the services in this proposal, Bartle Wells Associates is serving as a utility rate and finance consultant, but is not serving in the capacity as a Municipal Advisor regarding the issuance of debt.

Any regulated Municipal Advisory activity would need to be authorized via a separate agreement.

9. If the project is terminated for any reason, Bartle Wells Associates is to be reimbursed for professional services and direct expenses incurred up to the time we receive notification of such termination.

10. We will not require a formal contract of employment and will consider a letter or email from an appropriate official as sufficient authority to proceed.

11. This proposal may be withdrawn or amended if not accepted within 90 days of its date.

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

■ BARTLE WELLS ASSOCIATES
BILLING RATE SCHEDULE 2025
Rates Effective 1/1/2025
Professional Services
Financial Analyst I ................................................................................................. $130 per hour Financial Analyst II ................................................................................................ $150 per hour Associate Consultant ............................................................................................. $170 per hour Consultant ............................................................................................................ $195 per hour Senior Consultant .................................................................................................. $220 per hour Project Manager/Technical Expert ....................................................................... $250 per hour Principal Consultant ............................................................................................. $285 per hour The hourly rates for professional services include all overhead and indirect expenses. Bartle Wells Associates does not charge for administrative support services. Expert witness, legal testimony, or other special limited assignments will be billed at one and one-half times the consultant's hourly rate.

The above rates will remain in effect through December 31, 2025, at which point they will be subject to adjustment.

Direct Expenses
Subconsultants will be billed at cost plus ten percent. Other reimbursable direct expenses incurred on behalf of the agency will be billed at cost plus ten percent. These reimbursable costs include, but are not limited to:
■ Travel, meals, lodging ■ Automobile mileage
■ Printing and photocopying ■ Messenger services and mailing costs ■ Special statistical analysis ■ Graphic design and photography ■ Outside computer services ■ Special legal services
■ Bond ratings ■ Legal advertisements
Insurance
Bartle Wells Associates maintains insurance in the amounts and coverage as provided in the attached schedule of insurance. Additional or special insurance, licensing, or permit requirements beyond what is shown on the schedule of insurance are billed in addition to the contract amount.

Payment
Fees are typically billed monthly or bi-monthly for the preceding work period and are due and payable within 30 days of the date of the invoice. A late charge of 1.0 percent per month may be applied to balances unpaid after 60 days.

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Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

ACORD® CERTIFICATE OF LIABILITY INSURANCE I OATE:IMMJOOIYYYYI _____., ..____..., 05/30/2025
THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE HOLDER. THIS

CERTIFICATE DOES NOT AFFIRMATIVELY OR NEGATIVELY AMEND, EXTEND OR ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. THIS CERTIFICATE OF INSURANCE DOES NOT CONSTITUTE A CONTRACT BETWEEN THE ISSUING INSURER(SJ, AUTHORIZED

REPRESENTATIVE OR PRODUCER, ANO THE CERTIFICATE HOLDER, IMPORTANT: If the certificate holder is an ADDITIONAL INSURED, the policy(ies) must have ADDITIONAL INSURED provisions or be endorsed.

If SUBROGATION IS WAIVED, subject to the terms and conditions of the policy, certain policies may require an endorsement. A statement on this certificate doos not confer riqhts to the certificate holder in lieu of such endorsemcnl(s).

PRODUCER ~ Do.vid P Muma Mason-McBride, Inc./Hud~Qn & Muma, Inc. 3155 Wcot Big Beaver Ro~d -•· (2481 822•7170 I Fj~ Nol, (248) 822•7l.50 Suite 125 dmumai'..mlaeon-mcbrid&.ccm Troy MI 48084 INSURERIS\AFFORDING COVERAOE NAIC# INSURERA: 22357
INSURED lNSU:RER B::: Sentinel Ins. Co. LTD (Hartford) Bartle Wells Aesociaten INSURER C: !lartf<>rd Accident;, .•. Indrumity Co 11000 2625 Aloat~a• Ave #602 l,!'~SURER ~: Axia_ $urplua InEI ~ Co.

Berkeley CA 94705 IHSURER e: '.
(510) £53-3399 INSURER F:

COVERAGES DM CERTIFICATE NUMBER: C<lrt ID i.ono (l) REVISION NUMBER:

THIS IS TO CERTIFY THAT THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD

INDICATED, NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER OOCUMENT WITH RESPECT TO WHICH THIS

CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. LIMITS SHOWN MAY HAVE BEEN REOUCEO BY PAID CLAIMS. y y
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MM ONYYY LIMITS
PERSONAL &ADV INJURY 2,000,000
GEN"L AGGREGATE LIMIT APPLIES PER. GENERAL AGGREGATE 4, aao, 000 POLICY~)~,§\: LLOC PROOUCTS-COMPIOPAGG S 4,000,000
OTHER Empl Benafita Liab s 4,000,000
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BARTLE WELLS ASSOCIATES Pages
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach. and Prop 218 Support for the City of Livingston

Provided below is a draft breakdown of the proposed project budget by task. We remain available to work with the City to refine the scope and budget to meet the City's objectives and expectations. BWA not to exceed $122,455 including direct expenses. K&A not exceed $68,130 including direct expenses.

Optional tasks are included for consideration by the City but will not be performed without prior City approval.

BARTLE WELLS ASSOCIATES Page 6
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

B. Investigation and Data Collection 20 3 2 15
C. Project Management I sot 10 I 20 I 12
LONG.·TERM FINANCIAL PLANS .. ·• . •• :"• • v· ,•, • H0uri ' Hours·•· I HOi:rrs, :- .• HOUTS'" .I·.,. : .. ·.,.;.: ::::i HOurs _j Houis • .L HOurs I HOul'S A. Develoo Forecasts and Projections 31 8 3 20 B. Evaluate Financinl1" Alternatives for Canital Proiects 18 10 8 $4,210 C. Establish Prudent Minimum Fund Reserve Targets 3 1 1 1 $705

0. Develop Financial Cash Flow Proiections 54 10 4 40 $10,650 E. Evaluate Rate Increase Options 25 10 5 10 $5,800
COST-Of.SERVICE SERVICE RATE.STUDIES.· · •• • ;, :.- · ..... . • ..• .·• ·•.· .... . ··.·::.'' I• • • .. .· .

A. Review Existinl1" Rates and Evaluate Alternative Structures 21 6 6 9 $4,740 $0 $4,740 B. Analyze Utility Consumntion and Billing Data 43 15 8 20 $9,675 $0 $9,67S C. Cost of Service Rate Derivation 70 22 8 40 $15,070 $0 $15,070 D. Develoo Preliminarv and Final Rate Recommendations 70 20 10 40 $15,000 $0 $15,000 E. Evaluate Impacts on Customers 30 10 10 10 $7,050 $0 $7,050 F. Conduct Reuional Rate Surveys 26 2 8 16 $5,290 $0 $5,290 REPORTSi lN·PERSON.MEETINGS/PRESENTATIONS,' & PROPOSITION 218 COMPLIANCE· ·. . . ·' .,· ,•·: . . . • •· . . I • .. I· ·.• · . I >· .. : ,-..::· :: . • << A. Public Outreach and Education 85 $0 12 26 32 15 $1S,300 $15,300 B. Media Strate"" and Press Releases $0 5 20 12 $6,795 $6,795! C. City Council Presentations 37 20 7 10 $9,lSO $0 $9,lSOI D. Prenare Draft and Final Reports 85 20 10 55 $17,550 $0 $17,SSO E. Proposition 218 Notices 163 4 4 4 $2,820 20 47 31 53 $27,365 $30,185 F. Web Content 23 $0 2 4 12 5 $3,980 $3,980
!TOTAL ESTIMATED CONSULTING HOURS & COSTS 832 163 88 300 $119,455 53 125 109 73 $65,430 $184,885 jESTIMATED DIRECT EXPENSES:: < ••• ·; • .. •. ; . . · . . . . . . . .,, ...... '.·.· : .. : ,· Project Management & Public Outreach Materials $0 $2,700 $2,7001 Travel Expenses (2 meetina~, $3,000 $3,0001
TOTAL ESTIMATED DIRECT EXPENSES I $3,000 $2,700 $5,7001 'ected In this section ore estimated based on in-person attendance tor up to 2 meetinas. 832 t. 163',\ I · 88 ,.. ·. 300 .. • $122,4SS ·. • 53 : · 125 · 109 • 73 . ·. $68,130 • ;, $190,585! I I I
I OPTIONAL TASKS· BWA I I . ' • -"- lea, ... -.. Fee Studies •• I . 140 60 80 $30,700 $0 $30,7001 140 60 80 $30,700 $0 $30,700 Note: The expenses reflected in this section ore estimated based virtual attendance for one meetln .

OPTIONAL· BWA PROJECT COSTS 280 120 0 160 $61;400 0 0 0 0 $0 $61,400 OPTIONAL·TASKS.,; K&A
Comfflunltv Oe!n Houses/Weblnar (2 meetln1

1. Targeted Public Outreach I 96 I 14 I l 10 7 $5,6901 12 I 30 I 20 I 10

2. Direct Expenses I I I I I
Note: The expenses reflected in this section are estimated based on fn-persan attendance far ane meetinq and virtual attendance for one meeting.

Addltloniil Communlcatloris SU:nnort . I I .. I . I . .

1. Mana11e Media I 44 I I I $0 5 15 24 $7,790 $7,7901

2. Develon List of Frenuentlv Asked Questions I 22 I 2 I I 4 $1,250 4 12 $2,660 $3,9101 Nate: The exm>nses reflected fn this section are estimated based an in-person attendance for one meetinq and virtual attendance or one meeting.

OPTIONAL K&APROJECT COSTS ... I • 66 I 2 I 0 I 4 . . . $1,250 5 . 19 36 0 . $10,450 ; $11,700' I I I
OPTIONAL TOTAL· PROJECT COST I 442 I 136 . I 0 I 174 $68,340 17 . 49 56 10 $25,720 $94,0601 BARTLE WELLS ASSOCIATES Page 7
Proposal to Provide Water, Wastewater, and Solid Waste Rate Studies, Community Outreach, and Prop 218 Support for the City of Livingston

1 STAFF REPORT
AGENDA ITEM: Public Hearing – Consideration of Land Use Alternatives for Updating the City of Livingston’s 2040 General Plan Land Use Diagram. (Continuance of Public Hearing to August 5, 2025)
MEETING DATE: July 1, 2025
PREPARED BY: Miguel Galvez, Contract City Planner
REVIEWED BY: Jose Antonio Ramirez, City Manager
RECOMMENDATION:

Continuance of this Public Hearing to the Regular City Council Meeting of August 5, 2025.

BACKGROUND AND DISCUSSION:

The City’s contracted with Mintier Harnish Planning Consultants to assist in the update of the City’s General Plan. On May 13, 2025, the Livingston Planning Commission conducted a public hearing to consider three land use alternatives and recommended a preferred land use alternative for updating the City’s General Plan Land Use Diagram. In addition to the Commission’s recommended Preferred Land Use Alternative, City staff would like to present a Preferred Land Use Alternative as well.

Mintier Harnish will need additional time to respond to the staff’s recommended Preferred Land Use Alternative and draft corresponding build-out projections and exhibits.

ISSUES
The General Plan consultant was tasked with facilitating the preparation of a Preferred Land Use Alternative. It was not in their scope to recommend a staff option. In response, City staff thought it prudent to present a staff recommended preferred land use alternative for consideration by the City Council.

City staff will notify interested parties of the rescheduled public hearing and readvertise the public hearing.

FISCAL IMPACT:

The cost of advertising a new public hearing in the newspaper is approximately $250.00.

STAFF REPORT
AGENDA ITEM: Proceedings under the Benefit Assessment Act of 1982, Government Code section 54703, et seq., for the approval to levy annual assessments for the Livingston Benefit Assessment Districts and confirming assessments for fiscal year 2025/2026.

MEETING DATE: July 1, 2025
PREPARED BY: Willdan Financial Services
REVIEWED BY: Jose A. Ramirez, City Manager
RECOMMENDATION:

It is recommended that the City Council consider:

1. Opening the Public Hearing and take any testimony given

2. Closing the Public Hearing and consider comments from the public; and,

3. Adopting Resolution No. 2025- _____, amending and/or approving the Annual Engineer’s Report for the Livingston Benefit Assessment Districts and the levy and collection of assessments within such Districts for Fiscal Year 2025/2026 and confirming diagrams and assessments pursuant to the Benefit Assessment Act of 1982 and as provided by Articles XIII C and XIII D of the California Constitution.

BACKGROUND:

The City of Livingston annually levies and collects special assessments in the City’s Benefit Assessment Districts (“Districts”) to offset the cost of providing the annual maintenance of drainage improvement within specific areas of the City. There are currently eighteen (18) individual Districts within the City as follows:

Country Glen Sundance (Country Villas 1, 2, and 3)
Country Roads Kensington Park South (Vineyard Estates)
Vinewood Estates Monte Cristo Estates
Vintage West (Area A & B) Monte Cristo Estates II (Briarwood) Vinewood Estates II (Briarwood)
Bridgeport Village
Davante Villas
Country Lane I (Liberty Square)
Country Lane II (Country Lane, Kishi)
Sundance IV (Country Villas IV)
Strawberry Fields (Mcroy Wilbur)
Parkside-Forecast
La Tierra (Rancho Estrada)
Somerset (Sun Valley Estates)

DISCUSSION:

This resolution approves the Engineer’s Report, orders the levy and collection of assessments, and confirms the diagrams and assessments for fiscal year 2025/2026 for the Districts.

Since no cost of living adjustments are allowed in four Districts (i.e., Country Glen, Country Roads, Vintage West A & B, and Vinewood Estates), the proposed fiscal year 2025/2026 assessments in these Districts will remain the unchanged from the previous year’s assessment rates, as the assessment rates in these Districts may not be increased over last year’s rates until approved through a ballot of the property owners.

The assessments for the Districts known as Bridgeport Village, Country Lane I (Liberty Square), Country Lane II (Country Lane, Kishi), Davante Villas, Sundance (Country Villas 1, 2, and 3), Kensington Park South (Vineyard Estates), La Tierra (Rancho Estrada), Parkside-Forecast, Monte Cristo, Monte Cristo II (Briarwood), Somerset (Sun Valley Estates), Strawberry Fields, Sundance IV (Country Villas IV), and Vinewood Estates II (Briarwood) were approved by the property owners pursuant to a mailed ballot election conducted in accordance with Article XIII D of the California Constitution. The assessments for these Zones included the annual Consumer Price Index inflator.

In each fiscal year following these balloted elections, the City Council may impose the assessments in these Districts at a rate or amount that is less than or equal to the amount authorized for the previous fiscal year after being increased by the approved annual escalation factor, without conducting another mailed ballot election. The approved annual escalation factor for these Districts is based upon the Consumer Price Index, All Urban Consumers, for the San Francisco-Oakland-Hayward Area (“CPI”). The fiscal year 2025/2026 assessment rates within these Districts are proposed to be increased over last year’s maximum rates by 2.763%, which is the percentage increase in the CPI, All Urban Consumers, for the San Francisco-OaklandHayward Area Annual 2024 calculated from Annual 2023.

Pursuant to Proposition 218, The Right to Vote on Taxes Act, new or increased assessments must be approved by a balloting (vote) of the owners of the property to be assessed. Since the assessment rates are not to be increased by any amount other than the approved CPI, there is no balloting or property owner vote to be considered in approving this year’s assessments.

FISCAL IMPACT:

None to City; costs are borne by property owners within the referenced subdivisions.

ATTACHMENTS:

1. Resolution

2. Annual Engineer’s Report (with diagrams, assessments, and budget)

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RESOLUTION NO. 2025 –

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LIVINGSTON, AMENDING AND/OR APPROVING THE ENGINEER’S REPORT FOR THE LIVINGSTON BENEFIT

ASSESSMENT DISTRICTS AND THE LEVY AND COLLECTION OF ANNUAL ASSESSMENTS WITHIN SUCH DISTRICTS FOR FISCAL YEAR 2025/2026 AND CONFIRMING DIAGRAMS AND ASSESSMENTS PURSUANT TO THE BENEFIT ASSESSMENT ACT OF 1982 AND AS

PROVIDED BY ARTICLES XIII C AND XIII D OF THE CALIFORNIA CONSTITUTION The City Council of the City of Livingston, California (hereinafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City of Livingston (“City”) annually levies and collects special assessments in order to maintain the improvements within eighteen (18) existing Benefit Assessment Districts (“District” or “Districts”) within the City.

WHEREAS, on May 20, 2025, the City Council, by Resolution No. 2025-_____, initiated proceedings and declared its intention to levy annual assessments for the Livingston Benefit Assessment Districts and to levy and collect assessments against lots and parcels of land within such Districts, pursuant to the provisions of the Benefit Assessment Act of 1982 (Gov. Code §§ 54703–54720) (the “Act”), to pay for the costs and expenses of operating, maintaining and servicing public drainage improvements and appurtenant facilities located within the public right of ways, designated easements or specified public areas of the City; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, a Annual Engineer’s Report prepared by Willdan Financial Services in connection with the annual levy of assessments against lots and parcels of land within the Districts for the fiscal year commencing July 1, 2025 and ending June 30, 2026 (the “Engineer’s Report” or “Report”), and the City Council did by previous Resolution amend or preliminarily approve the Report presented at that time; and WHEREAS, the Report has now been presented to this City Council as required by the Act, and as previously directed by Resolution; and
WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance, monitoring and services to be performed, as set forth in said Report; and,
WHEREAS, the City Council desires to levy and collect assessments against lots and parcels of land within the Districts for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of operating, maintaining, monitoring and servicing public drainage improvements and appurtenant facilities located within the public right of ways, designated easements or specified public areas of the City; and
WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIII C and XIII D of the California State Constitution.

-
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NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY

COUNCIL FOR THE CITY OF LIVINGSTON BENEFIT ASSESSMENT DISTRICTS, AS FOLLOWS:

Section 1. The above recitals are true and correct and are incorporated into this Resolution as if fully set forth herein.

Section 2. That the Report, as presented or amended, is hereby approved and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 3. Following notice duly given, the City Council has held a full and fair public hearing regarding the Districts, the Engineer’s Report prepared in connection with the Districts and the proposed levy and collection of assessments and the City Council has considered all oral and written statements, objections and communications made or filed by interested persons.

Section 4. Based upon its review (and amendments, as applicable) of the Engineer’s Report, a copy of which has been presented to the City Council and which has been filed with the City Clerk, and other reports and information, the City Council hereby finds and determines with respect to the Districts included in the Engineer’s Report, that:
(i) the assessable land within the Districts will be specially benefited by the operation, maintenance and servicing of public drainage improvements, within the public right of ways, designated easements or specified public areas of the City as described in Section 5, below, and in the Engineer’s Report; and (ii) the Districts include all lands so specially benefited; and (iii) the net amount to be assessed upon the lots and parcels within the Districts in accordance with the Engineer’s Report for the fiscal year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvements; and
(iv) only special benefits are assessed, and no assessment is imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Section 5. The City Council hereby orders the proposed improvements to be made as set forth in the Engineer’s Report, which improvements are briefly described as follows: The improvements to be serviced and maintained in each District are public drainage improvements and City streets, including, but not limited to: personnel, electrical energy costs, a lift station, detention basin, storm drain pipeline, and all appurtenant facilities required for operation and maintenance of the abovementioned improvements. Maintenance, servicing and operation shall include, but are not limited to repairing outlets if damaged, cleaning retention basins and repairing damage related to flooding together with implementation of and compliance to applicable municipal storm water quality objectives and State and Regional water quality regulations. Improvement plans for the Districts are more particularly identified and located in plans filed in the office of the City Engineer.

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Section 6. The City Council hereby confirms the diagrams and assessments set forth in the Engineer’s Report. The maintenance, operation, monitoring and servicing of the public drainage improvements and appurtenant facilities shall be performed pursuant to the Act. For the fiscal year commencing July 1, 2025 and ending June 30, 2026, the County Auditor of Merced County shall enter on the County Assessment Roll opposite each lot or parcel of land the amount of the assessment, and such assessments shall then be collected at the same time and in the same manner as the County taxes are collected. After collection by the County, the net amount of the assessment after deduction of any compensation due to the County for collection shall be paid to the City Treasurer.

Section 7. The assessments are in compliance with the provisions of the Act and Articles XIII C and XIII D of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Articles XIII C and XIII D of the California Constitution.

Section 8. The assessments are levied for the purpose of paying the costs and expenses of the improvements described above for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

Section 9. The City Treasurer shall deposit all money representing assessments collected for the Districts to the credit of special fund(s) known as “Improvement Fund, City of Livingston Benefit Assessment Districts” and such money shall be expended only for the maintenance, operation, monitoring and servicing of the public drainage improvements and appurtenant facilities as described above for each of the respective Districts.

Section 10. The adoption of this Resolution constitutes the levy of assessments for the fiscal year commencing July 1, 2025 and ending June 30, 2026.

Section 11. A certified copy of this Resolution, and the Engineers Report, as approved or amended, including the diagrams and assessments, shall be on file in the office of the City Clerk and shall be open for public inspection.

Section 12. The City Clerk or the City’s representative, Willdan Financial Services, is hereby authorized and directed to submit such assessments to the County Auditor upon adoption of this Resolution pursuant to the Act.

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I hereby certify that the foregoing Resolution No. ____ is a full, true and correct copy of a resolution duly passed and adopted by the City Council of the City of Livingston at a regular meeting thereof duly held on the 1st of July 2025, by the vote recorded as follows:

AYES:

NOES:

ABSENT:

ABSTAIN:

By:

Jose A. Moran, Mayor
of City of Livingston
ATTEST
Monica Cisneros, Deputy City Clerk

APPROVED AS TO LEGAL FORM
________________________
Marc Barraza Tran, City Attorney

INTENT MEETING: May 20, 2025
PUBLIC HEARING: July 1, 2025

CITY OF LIVINGSTON

ANNUAL ENGINEER’S REPORT

BENEFIT ASSESSMENT DISTRICTS
FISCAL YEAR 2025/2026

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ENGINEER'S REPORT AFFIDAVIT
City of Livingston
Merced County, State of California

BENEFIT ASSESSMENT DISTRICTS
This Report describes each District including the improvements, budgets, parcels and assessments to be levied for fiscal year 2025/2026. Reference is hereby made to the Merced County Assessor's maps for a detailed description of the lines and dimensions of parcels within each District.

The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of ______ , 2025.

Willdan Financial Services
Assessment Engineer
By: }!;i~
Susana Hernandez, Senior Project Manager
District Administration Services
NO.

By: J~,§
81888 ;;o
Tyrone Peter
PE#C 81888

TABLE OF CONTENTS
I. OVERVIEW .......................................................................................................... 1 A. INTRODUCTION ......................................................................................... 1 B. COMPLIANCE WITH CURRENT LEGISLATION ....................................... 1 C. DISTRICT BOUNDARIES .......................................................................... 3 II. PLANS AND SPECIFICATIONS .......................................................................... 5 A. DESCRIPTION OF EACH DISTRICT’S SERVICES ................................... 5 III. METHOD OF APPORTIONMENT ........................................................................ 6 A. BENEFIT ANALYSIS .................................................................................. 6 B. ASSESSMENT METHODOLOGY .............................................................. 7 C. ASSESSMENT RATE PER EDU ................................................................ 9 IV. DISTRICT BUDGET ........................................................................................... 10 A. DESCRIPTION OF BUDGET ITEMS ........................................................ 10 B. DISTRICT BUDGET .................................................................................. 13 V. APPENDIX A — DISTRICT BOUNDARY DIAGRAMS ....................................... 17 VI. APPENDIX B — 2025/2026 ASSESSMENT ROLL ............................................ 19

2025/2026 City of Livingston - Benefit Assessment Districts Page 1 I. OVERVIEW
A. Introduction
The City of Livingston (“City”) annually levies and collects special assessments in order to maintain the improvements within eighteen (18) existing Benefit Assessment Districts (“Districts”) within the City.

This Annual Engineer’s Report (“Report”) describes the assessments per parcel for the Districts for fiscal year 2025/2026. The assessments are based on the historical and estimated costs to maintain the improvements that provide a direct and special benefit to properties within each District. These Districts, by the use of special benefit assessments, will provide funding for the maintenance of public drainage improvements. These improvements are made in accordance with the Benefit Assessment Act of 1982, Chapter 6.4, Division 2, Title 5 of the Government Code of the State of California commencing with Section 54703 (hereafter referred to as the “Code”).

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own assessment parcel number by the Merced County Assessor’s Office.

The Merced County Auditor/Controller uses assessment parcel numbers and specific fund numbers, to identify on the tax roll, properties assessed for special district benefit assessments.

Following consideration of public comments and written protests at a noticed public hearing, and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council may order the levy and collection of assessments for fiscal year 2025/2026 pursuant to the Code. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel for fiscal year 2025/2026.

B. Compliance With Current Legislation
On November 5, 1996, California voters approved Proposition 218. This Constitutional amendment was the latest in a series of initiatives altering the revenue-raising discretion of California local agencies. The provisions of the Proposition are set forth in California Constitutional Articles XIIIC and XIIID.

As relevant to the District, California Constitution Article XIII D, Sections 1 through 5, provide for additional substantive and procedural requirements, as outlined below.

In Proposition 218, “Assessments” are defined as:
‘‘... any levy or charge upon real property by an agency for a special benefit conferred upon the real property. ‘Assessment’ includes, but is not limited to, ‘special assessment,’ ‘benefit assessment,’ ‘maintenance assessment’ and ‘special assessment tax.’” Article XIII D Section 2b

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2025/2026 City of Livingston - Benefit Assessment Districts Page 2 Although District assessments are generally collected on the property tax rolls, District “assessments” are not “taxes.” Assessments are distinct from the regular one percent (1%) property tax and property tax debt overrides in that assessment rates are not levied on an ad valorem basis. The levies contained in this report are considered assessments under Proposition 218.

Proposition 218 requires that beginning July 1, 1997, all new and existing assessments (with some exceptions) conform to new substantive and procedural requirements. However, certain assessments are exempted from the conformity requirement until they are increased. Generally, these exemptions include:
 Assessments used exclusively to fund sidewalks, streets, sewers, water, flood control, drainage systems, or vector control.
 Assessments used exclusively for bond repayments, the cessation of which would violate the Contract Impairment Clause of the U.S. Constitution.  Assessments previously approved by a majority of voters.  Assessments approved by the persons owning all of the property at the time the assessment was initially imposed.

The Districts formed prior to the passage of Proposition 218, designated as Country Glen, Country Roads, Vinewood Estates, and Vintage West A & B maintain improvements that are exempt from the requirements. However, any new or increased assessments, if proposed, will be subject to the substantive and procedural requirements of Proposition 218.

The Districts Sundance (Country Villas 1, 2 and 3), Kensington Park South (Vineyard Estates), Monte Cristo, Monte Cristo II (Briarwood), Vinewood Estates II (Briarwood), Bridgeport Village and Davante Villas, Country Lane I (Liberty Square), Country Lane II (Country Lane, Kishi), Parkside-Forecast, Sundance IV (Country Villas IV), Strawberry Fields, La Tierra (Rancho Estrada) and Somerset (Sun Valley Estates) were formed after the passage of Proposition 218. As such, these Districts were formed in accordance with the substantive and procedural requirements and property owners were balloted for the assessments. The assessments for these Districts included an annual Consumer Price Index inflator.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 3 C. District Boundaries
Country Glen This District is generally located south of “F” Street, and west of Sun Crest Avenue, in the southwest corner of the City. Parcels within the District are located in the Country Glen Subdivision.

Country Roads This District is generally located at the northeast corner of Dwight Way and Walnut Avenue. All parcels within the District are located within the Country Roads Subdivision.

Vintage West (Area A & B) This District is located north of Peach Avenue, through and including Burgundy and Gamay Way, west of Hammatt Avenue, through and including Amaretto Way. All parcels are within the Vintage West Subdivision. Area A parcels are generally west of Chianti Way while Area B parcels are generally east of Chardonnay Way.

Monte Cristo This District is located on Peach Avenue west of Prusso Street.

Monte Cristo II (Briarwood) This District is located on the northeast corner of Peach Avenue and Winton Parkway.

Vinewood Estates This District is generally located north of “F” Street, south of “B” Street, and west of Selma Herndon School. All parcels are within the Vinewood Estates Subdivision.

Vinewood Estates II (Briarwood) This District is generally located south of “B” street and west of Selma Herndon School. All parcels are northwest of the Vinewood Estates Subdivision.

Kensington Park South (Vineyard Estates) This District is located on Dwight Avenue north of Peach Avenue.

Bridgeport Village This District is located south of F Street and east of Winton Parkway.

Davante Villas This District is located south of F Street and east of Arena Canal.

Strawberry Fields This District is located on “I” Street and west of the Arena Canal.

Sundance (Country Villas 1, 2, and 3) This District is located southeast of Walnut Avenue and Dwight Way.

Sundance IV (Country Villas IV) This District is located east of Dwight Way and approximately 1,311 feet south of Walnut Avenue.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 4 Parkside-Forecast This District is located between “F” Street and Peach Avenue, east of Robin.

Country Lane I (Liberty Square) This District is located on the southeast corner of Hammatt Avenue and Aspenglen Way.

Country Lane II (Kishi) This District is located south of Olive Avenue at Hammatt Avenue.

La Tierra (Rancho Estrada) This District is located on the southeast corner of “F” Street and Robin Avenue.

Somerset (Sun Valley Estates) This District is located on the south side of Peach Avenue, west of the Arena Canal.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 5 II. PLANS AND SPECIFICATIONS
A. Description of Each District’s Services
The improvements to be serviced and maintained in each District are public drainage improvements and City streets, including, but not limited to: personnel, electrical energy costs, a lift station, detention basin, storm drain pipeline, and all appurtenant facilities required for operation and maintenance of the above-mentioned improvements. Maintenance, servicing and operation shall include, but are not limited to repairing outlets if damaged, cleaning retention basins and repairing damage related to flooding together with implementation of and compliance to applicable municipal storm water quality objectives and State and Regional water quality regulations. Such maintenance, servicing and operation shall be authorized by the City Engineer or the City Manager. The specific Districts are known and designated as:
 Country Glen
 Country Roads
 Vintage West
o Area A
o Area B
 Monte Cristo Estates
 Monte Cristo Estates II (Briarwood)
 Vinewood Estates
 Vinewood Estates II (Briarwood)
 Kensington Park South (Vineyard Estates)
 Bridgeport Village
 Davante Villas
 Strawberry Fields
 Sundance (Country Villas 1, 2, and 3)
 Sundance IV (Country Villas IV)
 Parkside - Forecast
 Country Lane I (Liberty Square)
 Country Lane II (Kishi)
 La Tierra (Rancho Estrada)
 Somerset (Sun Valley Estates)
Improvement plans for the above-mentioned areas are more particularly identified and located in plans filed in the office of the City Engineer

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2025/2026 City of Livingston - Benefit Assessment Districts Page 6 III. METHOD OF APPORTIONMENT
A. Benefit Analysis

BACKGROUND
The Benefit Assessment Act of 1982 provides that assessments may be apportioned upon all assessable lots or parcels of land within a district in proportion to the estimated benefits to be received by each lot or parcel from the improvements in that district. Additionally, Proposition 218 states:
“In any legal action contesting the validity of any assessment, the burden shall be on the agency to demonstrate that the property or properties in question receive a special benefit over and above the benefits conferred on the public at large and that the amount of any contested assessment is proportional to, and no greater than, the benefits conferred on the property or properties in question.” Article XIIID Section 4f Therefore, the agency also has a responsibility to identify the benefits conferred on each parcel, (i.e., “special benefit” versus “general benefit”). Proposition 218 defines special benefit as:
“... a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute ‘special benefit.’” Article XIIID Section 2i This does not necessarily mean “special benefit” cannot be “estimated benefit”.

Proposition 218 requires the City to identify all parcels which have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit to each parcel shall be determined in relationship to the entirety of the public improvements or the maintenance and operation expenses being provided, and
“Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel. Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.”

SPECIAL BENEFIT
Each and every parcel within each District receives a particular and distinct benefit from the improvements in that District over and above general benefits conferred by the improvements.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 7 First, all of the improvements were conditions of approval for the creation or development of the parcels. In order to create or develop the parcels, the City required the original developer to install and guarantee the maintenance of storm water control structures, and appurtenant facilities to serve the parcels. Therefore, each and every parcel within each District could not have been developed in the absence of the installation and promised maintenance of these facilities.

In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within each District because of the nature of the improvements.

The proper maintenance of storm water control and appurtenant facilities specially benefit parcels within each District by alleviating excess water during periods of rain.

This allows individual parcels to be used to their fullest extent. All of the abovementioned contributes to a specific enhancement of each of the parcels within each District.

GENERAL BENEFIT
In addition to the special benefits received by the parcels within each District, there are incidental general benefits conferred by the proposed improvements.

The total benefits are thus a combination of the special benefits to the parcels within each District and the general benefits to the public at large and to adjacent property owners. The portion of the total drainage maintenance costs, which are associated with general benefits, will not be assessed to the parcels in each District, but will be paid from other City Funds.

Because the drainage facilities are located immediately adjacent to properties within each District, and are maintained solely for the benefit of the properties within each District, any benefit received by properties outside of each District is merely incidental.

It is estimated that the general benefit portion of the benefit received from the improvements for each District is less than one (1%) percent of the total benefit.

Nonetheless, the City has agreed to ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.

B. Assessment Methodology
The net amount to be assessed upon parcels within each District are apportioned by any method, which fairly distributes the net amount among all parcels that receive benefit from improvements within each District.

The benefit formula used within each District may vary. The formula used for each District reflects the composition of the parcels, and the improvements and services provided, to accurately proportion the costs based on the estimated special benefit to each parcel.

Each parcel in a District is assigned a weighting factor known as an Equivalent Dwelling Unit (“EDU”). All single-family residential properties are assigned an EDU of

1.0. The total EDUs in each District is divided into the total Balance to Levy for the District to establish the Levy per EDU (“Rate”). The Rate is then multiplied by the

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2025/2026 City of Livingston - Benefit Assessment Districts Page 8 parcel’s individual EDU to establish the parcel’s levy amount. An explanation of how the weighting factors were determined can be found in the original District formation documents on file with the City.

The following shows the EDU factors for each property type in a District:

Property Type EDU Factor Basis
Developed Residential 1.00 Per Parcel
Developed Multi-Family 1.00 Per Unit
Undeveloped Residential 0.30 Per Acre
Developed Commercial/Industrial 6.00 Per Acre
Undeveloped Commercial/Industrial 0.30 Per Acre
Developed Public 6.00 Per Acre
The total number of EDUs within each District is provided in the District Budget under Section IV. B of this Report.

A residential parcel shall be considered developed if a building permit can be issued on such parcel without further subdivision and the parcel is adjacent to curb and gutter improvements.

The following formulas are used to calculate each property’s assessment.

Total Balance to Levy/Total EDU = Levy per EDU (Rate)
Parcel EDU  Levy per EDU (Rate) = Parcel Levy Amount
The table below is a sample levy calculation for a typical residential parcel from each Area of the Vintage West District.

SAMPLE LEVY CALCULATION

DISTRICT PROPERTY
TYPE
TOTAL

BALANCE

TO LEVY
TOTAL
EDU =
LEVY
PER EDU 
PARCEL
EDU =
PARCEL
LEVY
Vintage West Area A Single Family $1,839.00 75.00 = $24.52  1.00 = $24.52 Vintage West Area B Single Family $11,014.92 141.00 = $78.12  1.00 = $78.12 All assessed lots or parcels of real property within each District are listed on the Assessment Roll (See Appendix B - 2025/2026 Assessment Roll). The Assessment Roll states the net amount to be assessed upon assessable lands within each District for fiscal year 2025/2026, shows the fiscal year 2025/2026 assessment upon each lot and parcel within each District and describes each assessable lot or parcel of land within each District. These lots and parcels are more particularly described on the County Assessment Roll, which is on file in the office of the Merced County Assessor and by reference is made a part of this report.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 9 C. Assessment Rate Per EDU
For fiscal year 2025/2026, the assessment rate per EDU for the Sundance (Country Villas 1, 2, and 3), Kensington Park South (Vineyard Estates), Monte Cristo, Monte Cristo II (Briarwood), Vinewood Estates II (Briarwood), Bridgeport Village, Davante Villas, Country Lane I (Liberty Square), Country Lane II (Kishi), Sundance IV (Country Villas IV), Strawberry Fields, Parkside-Forecast, La Tierra (Rancho Estrada), and Somerset (Sun Valley Estates) Districts have been increased by the annual percentage increase in the Consumer Price Index (CPI) of “All Urban Consumers” for the San Francisco-Oakland-Hayward Area (“CPI”) calculated from Annual 2023 to Annual 2024 of 2.76%. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.

The Fiscal Year 2025/2026 maximum rates per EDU for each District are shown in the budget section of this Report.

The following table provides the proposed Assessment Rates per EDU of each District to be levied in Fiscal Year 2025/2026.

District
Code District
Proposed
Assessment
Rate
Per EDU*
Annual Inflator
401 Country Glen $43.02 Flat Rate
402 Country Roads $17.20 Flat Rate
403 Vintage West Area A $24.52 Flat Rate
404 Monte Cristo $145.50 CPI
405 Monte Cristo II (Briarwood) $145.50 CPI
406 Vinewood Estates $44.58 Flat Rate
407 Vinewood Estates II (Briarwood) $81.01 CPI
408 Kensington Park South (Vineyard Estates) $38.83 CPI 409 Bridgeport Village $147.30 CPI
410 Davante Villas $149.34 CPI
411 Strawberry Fields $147.30 CPI
412 Sundance (Country Villas 1, 2 & 3) $145.43 CPI
413 Sundance IV (Country Villas IV) $147.30 CPI
414 Parkside Forecast $147.30 CPI
415 Country Lane I (Liberty Square) $149.34 CPI
416 Country Lane II (Country Lane, Kishi) $149.34 CPI
417 La Tierra (Rancho Estrada) $147.30 CPI
418 Vintage West Area B $78.12 Flat Rate
420 Somerset (Sun Valley Estates) $145.15 CPI
*Rates have been rounded down to the nearest even penny per Merced County requirements.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 10 IV. DISTRICT BUDGET
A. Description of Budget Items
The following describes the services and costs that are funded through each District.

The budget displays the operations and maintenance expenses necessary broken down under the direct and admin costs.

DIRECT COSTS:

Personnel Services - Includes labor related costs required to properly maintain, service and/or operate the District improvements and appurtenant facilities.

Personnel services includes items such as salaries, insurance, retirement, Medicare and personnel expenses broken down in separate categories listed under direct costs.

Operations and Maintenance:

Detention Basin/Equip O&M - Includes non-labor costs of maintaining, servicing and/or operating the Detention Basin improvements and related equipment.

Storm Drain O&M - Includes non-labor costs of maintaining and/or serving storm drain improvements.

Utilities - Includes costs for electrical energy provided by Pacific Gas and Electric to operate the District utilities.

Equipment Purchases - Purchases of equipment to be used to maintain, service and/or operate the District improvements. This and any other budget line item that is zero for the current fiscal year may not be listed shown in the Report’s budget.

ADMINISTRATION COSTS:

County Administration Fee — The costs to the District for the County to collect assessments on the property tax bills.

District Engineering/Administration — The cost to all particular departments and staff of the City for providing the coordination of District services, operations and maintenance, response to public concerns and education, and procedures associated with the levy and collection of assessments, which are shown as City/District Fees. Also includes the costs of contracting with professionals to provide any additional administrative, legal or engineering services specific to the District, which are shown as Direct Engineering Fees.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 11 LEVY BREAKDOWN:

Replenishment/(Use) of Reserve — Funding transferred from or to the District’s Reserve to either offset a portion of the budgeted costs or to replenish the Reserve. The Reserve provides for the collection of funds to operate a District from the time period of July 1 (beginning of the Fiscal Year) through January to compensate for the approximate six-month delay between the start of the District’s fiscal year and the receipt of the collections from the County. If sufficiently funded, the Reserve can eliminate the need for the City to transfer funds from non-district accounts to pay for District costs during this period.

General Fund (Contribution)/Repayment — The projected General Fund contribution to the District when projected District expenditures cannot be met by the District’s annual assessments or available reserves. A negative amount indicates a projected General Fund contribution while a positive amount represents potential funds available for repayment to the General Fund of a previous contribution.

Rounding Adjustment – A necessary rounding adjustment due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The balance to levy represents the sum of total direct and administration costs, together with any applicable adjustments to the budget as described above.

DISTRICT STATISTICS:

Charge Per EDU – The proposed assessment rate per EDU.

Maximum Rate per EDU – For each District, the maximum rate per EDU is the prior year maximum assessment rate of any District not subject to annual rate increases; the maximum rate per EDU in all other Districts is the prior year maximum assessment rate inflated by the annual percentage CPI increase.

Projected Maximum Assessment – Represents each District’s total EDUs times the respective maximum assessment rate per EDU. Since this amount is not affected by rounding or other County requirements, this amount may vary slightly from the Balance to Levy.

OPERATING RESERVE
Projected Beginning Reserve Balance - The projected fund balance as of July 1, 2025.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 12 Replenish /(Use) Operating Reserve — A positive amount increases the levy in order to replenish the reserve (or fund anticipated costs) where a negative amount reduces the levy by using the reserves to offset costs.

Transfer from/(to) the Special Projects Reserve — The amount of Operating Reserve monies expected to be transferred to or from the Special Projects Reserve in order to arrive at an operating reserve balance generally sufficient to fund District expenses for six months, to the extent that funds are available.

Ending Reserve Balance (est.) — This amount represents the projected Operating Reserve balance/(deficit) for each District as of June 30, 2026. The optimum ending balance of the Operating Reserve is considered to be an amount sufficient to fund the estimated costs of the District from July 1, 2026 to December 31, 2026.

SPECIAL PROJECTS RESERVE:

Beginning Reserve Balance — The Special Projects Beginning Reserve Balance is shown as zero as each District’s entire beginning reserve balance is shown in the Operating Reserve.

Replenish /(Use) Special Projects Reserve — This amount is added to the levy to replenish the reserves and / or to fund anticipated needs of the District.

Transfer from/(to) the Operating Reserve — The amount of Operating Reserve monies expected to be transferred to or from the Special Projects Reserve in order to arrive at an operating reserve balance generally sufficient to fund District expenses for six months.

Ending Reserve Balance (est.) — The projected balance of funds in the Special Projects Reserve as of June 30, 2026. These funds are held for future rehabilitation projects, replacements, restorations, upgrades of District improvements or other improvements allowed by the Act. Periodically, funds held in a Special Projects Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Special Projects Reserve are subject to transfer into the same District’s Operating Reserve, at the discretion of the Public Works Director, in order to provide for the replacement, maintenance, servicing and operation of the improvements.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 13 B. District Budget
Description
Country
Glen
Country
Roads
Vintage
West Area A
Monte
Cristo
Monte
Cristo II
(Briarwood)
Direct Costs
Personnel $397 $725 $397 $1,741 $1,748
Operations & Maintenance 452 1,390 547 4,214 4,220
Total Direct Costs $848 $2,115 $944 $5,955 $5,968
Administration Costs 226 426 300 946 933
Levy Breakdown
Total Direct and Admin Costs $1,074 $2,541 $1,244 $6,901 $6,901 Special Project Reserve Acct 819 899 595 2,411 2,702
General Fund Contribution
Rounding Adjustment
Balance to Levy $1,892.88 $3,440.00 $1,839.00 $9,312.00 $9,603.00

District Statistics
Charge Per EDU* $43.02 $17.20 $24.52 $145.50 $145.50
Total EDUs 44 200 75 64 66
Total Levied Parcels 44 200 75 64 66

Maximum Rate Per EDU $43.02 $17.20 $24.52 $145.50 $145.50 Projected Maximum Assessment $1,893 $3,440 $1,839 $9,312 $9,603

Operating Reserve
Projected Beginning Reserve Balance (7-1-24) $5,970 $3,531 $2,905 $6,448 $6,328 Replenish /(Use) Operating Reserve 819 899 595 2,411 2,702 Transfer fm/(to) Spec Projects Reserve (6,364) (3,373) (3,028) (5,881) (6,046) Ending Reserve Balance (est.) (7-1-25) $424 $1,057 $472 $2,978 $2,984 Special Projects Reserve
Projected Beginning Balance (7-1-24) $0 $0 $0 $0 $0
Replenish /(Use) Spec Projects Reserve 0 0 0 0 0
Transfer from / (to) Operating Reserve 6,364 3,373 3,028 5,881 6,046 Ending Reserve Balance (est.) (7-1-25) 6,364 3,373 3,028 5,881 6,046 *Rates have been rounded to nearest even penny per Merced County Requirements.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 14 District Budget
(Continued)
Description
Vinewood
Estates
Vinewood
Estates II
(Briarwood)
Kensington
Park South
(Vineyard
Estates)
Bridgeport
Village
Davante
Villas
Direct Costs
Personnel $1,098 $239 $238 $2,215 $4,200
Operations & Maintenance 1,437 329 228 4,781 10,988
Total Direct Costs $2,535 $568 $466 $6,996 $15,188
Administration Costs 560 150 238 1,051 2,423
Levy Breakdown
Total Direct and Admin Costs $3,095 $718 $704 $8,047 $17,611 Special Project Reserve Acct 2,388 497 461 4,032 5,238
General Fund Contribution
Rounding Adjustment
Balance to Levy $5,483.34 $1,215.15 $1,164.90 $12,078.60 $22,849.02

District Statistics
Charge Per EDU* $44.58 $81.01 $38.83 $147.30 $149.34
Total EDUs 123 15 30 82 153
Total Levied Parcels 123 15 30 82 153

Maximum Rate Per EDU $44.58 $81.01 $38.83 $147.30 $149.34 Projected Maximum Assessment $5,483 $1,215 $1,165 $12,079 $22,849

Operating Reserve
Projected Beginning Reserve Balance (7-1-24) $24,322 $9,354 ($1,412) $13,930 ($5,524) Replenish /(Use) Operating Reserve 2,388 497 461 4,032 5,238 Transfer fm/(to) Spec Projects Reserve (25,443) (9,567) 0 (14,464) 0 Ending Reserve Balance (est.) (7-1-25) $1,268 $284 ($951) $3,498 ($286) Special Projects Reserve
Projected Beginning Balance (7-1-24) $0 $0 $0 $0 $0
Replenish /(Use) Spec Projects Reserve 0 0 0 0 0
Transfer from / (to) Operating Reserve 25,443 9,567 0 14,464 0 Ending Reserve Balance (est.) (7-1-25) 25,443 9,567 0 14,464 0 *Rates have been rounded to nearest even penny per Merced County Requirements

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2025/2026 City of Livingston - Benefit Assessment Districts Page 15 District Budget
(Continued)
Description
Strawberry
Fields
Sundance
(Country
Villas
1, 2 & 3)
Sundance IV
(Country Villas
IV)
Parkside
Forecast
Country
Lane I
(Liberty
Square)
Direct Costs
Personnel $160 $4,811 $2,525 $4,990 $1,408
Operations & Maintenance 318 14,103 5,323 11,630 3,187
Total Direct Costs $479 $18,914 $7,848 $16,620 $4,595
Administration Costs 135 2,329 1,223 2,634 811
Levy Breakdown
Total Direct and Admin Costs $614 $21,243 $9,071 $19,254 $5,406 Special Project Reserve Acct 270 4,788 5,217 7,996 2,957 General Fund Contribution
Rounding Adjustment
Balance to Levy $883.80 $26,031.97 $14,288.10 $27,250.50 $8,363.04

District Statistics
Charge Per EDU* $147.30 $145.43 $147.30 $147.30 $149.34 Total EDUs 6 179 97 185 56
Total Levied Parcels 6 179 97 185 56

Maximum Rate Per EDU $147.30 $145.43 $147.30 $147.30 $149.34 Projected Maximum Assessment $884 $26,032 $14,288 $27,251 $8,363

Operating Reserve
Projected Beginning Reserve Balance (7-1-24) $678 $13,115 $11,295 ($7,441) $7,544 Replenish /(Use) Operating Reserve 270 4,788 5,217 7,996 2,957 Transfer fm/(to) Spec Projects Reserve (709) (8,446) (12,588) 0 (8,204) Ending Reserve Balance (est.) (7-1-25) $239 $9,457 $3,924 $555 $2,297 Special Projects Reserve
Projected Beginning Balance (7-1-24) $0 $0 $0 $0 $0
Replenish /(Use) Spec Projects Reserve 0 0 0 0 0
Transfer from / (to) Operating Reserve 709 8,446 12,588 0 8,204 Ending Reserve Balance (est.) (7-1-25) 709 8,446 12,588 0 8,204 * Rates have been rounded to nearest even penny per Merced County Requirements.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 16 District Budget
(Continued)
Description
Country
Lane II
(Country
Lane,
Kishi)
La Tierra
(Rancho
Estrada)
Vintage
West
Area B
Somerset
(Sun Valley
Estates)
Direct Costs
Personnel $4,337 $2,048 $2,487 $3,796
Operations & Maintenance 9,689 4,765 793 7,436
Total Direct Costs $14,026 $6,813 $3,280 $11,232
Administration Costs 2,261 988 991 1,709
Levy Breakdown
Total Direct and Admin Costs $16,287 $7,801 $4,271 $12,941 Special Project Reserve Acct 7,159 3,541 6,744 6,364
General Fund Contribution
Rounding Adjustment
Balance to Levy $23,446.38 $11,342.10 $11,014.92 $19,304.95

District Statistics
Charge Per EDU* $149.34 $147.30 $78.12 $145.15
Total EDUs 157 77 141 133
Total Levied Parcels 157 77 141 133

Maximum Rate Per EDU $149.34 $147.30 $78.12 $145.15
Projected Maximum Assessment $23,446 $11,342 $11,015 $19,305

Operating Reserve
Projected Beginning Reserve Balance (7-1-24) ($2,460) $5,339 $39,780 ($13,420) Replenish /(Use) Operating Reserve 7,159 3,541 6,744 6,364 Transfer fm/(to) Spec Projects Reserve 0 (5,474) (44,884) 0 Ending Reserve Balance (est.) (7-1-25) $4,699 $3,406 $1,640 ($7,056) Special Projects Reserve
Projected Beginning Balance (7-1-24) $0 $0 $0 $0
Replenish /(Use) Spec Projects Reserve 0 0 0 0
Transfer from / (to) Operating Reserve 0 5,474 44,884 0 Ending Reserve Balance (est.) (7-1-25) 0 5,474 44,884 0 * Rates have been rounded to nearest even penny per Merced County Requirements.

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2025/2026 City of Livingston - Benefit Assessment Districts Page 17 V. APPENDIX A — DISTRICT BOUNDARY DIAGRAMS
The Boundary Diagram for each District have been previously submitted to the City Clerk in the format required under the Act and are, by reference, hereby made part of this Report.

The Boundary Diagrams are available for inspection at the office of the City Clerk during normal business hours. An overview map showing the general location of the boundaries of each of the City’s Benefit Assessment Districts is provided on the follow page.

The lines and dimensions of each lot or parcel within the Districts are those lines and dimensions shown on the maps of the Assessor of the County of Merced, for the year when this Report was prepared, and are also incorporated by reference herein and made part of this Report.

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OSS AVE.

VINEWOOD AVE,
FLINT AVE.

PEACH AVE.

CITY OF LIVINGSTON

BENEFIT ASSESSMENT DISTRICTS
EUCALYPTUS AVE.

BIRD ST.

OLIVE AVE.

WALNUT AVE.
ii!
LEGEND:
- BOUNDARYLINE - BRIDGEPORT VILLAGE - COUNTRY GLEN - COUNTRY LANE I (LIBERTY SQUARE) - COUNTRY LANE II (KISHI) - COUNTRY ROADS - DAVAN!c VIULAS

G KENSINGTON PARK SOUTH (VINEYARD ESTATES)
- LATIERRA - MONTECRISTOESTATES - MONTE CRISTO ESTATES II - PARKSIDE

L STRAWBERRY FIELDS
- SUNDANCE (COUNTRY VIULAS)
- SUNDANCE IV - VlNEWOOD ESTATES
P VlNEWOOD ESTATES (BRIARWOOD)
- VINTAGE WEST

R SOMERSET (SUN VALLEY ESTATES)
l2Q2j HIGHWAY99
"REVISEOJIJNE27,2007
2025/2026 City of Livingston - Benefit Assessment Districts Page 19 VI. APPENDIX B — 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Merced County Assessor's map for the year in which this Report is prepared. The land use classification for each parcel is based on the Merced County Assessor’s Roll. A listing of parcels assessed within each District, along with the corresponding assessment amount of each, is provided in the following pages.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment. Properties outside the District boundary receive no direct or special benefits from the improvements provided by the District and are not assessed.

Approval of this Report (as submitted or as modified) confirms the method of apportionment and the maximum assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for the fiscal year. The parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the property tax roll for the fiscal year.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report.

Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

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ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-062-001-000 337 PARADISE DR 1.0 $43.02
022-062-002-000 349 PARADISE DR 1.0 43.02
022-062-003-000 361 PARADISE DR 1.0 43.02
022-062-004-000 373 PARADISE DR 1.0 43.02
022-063-001-000 915 HILLTOP AVE 1.0 43.02
022-063-002-000 931 HILLTOP AVE 1.0 43.02
022-063-003-000 947 HILLTOP AVE 1.0 43.02
022-063-004-000 963 HILLTOP AVE 1.0 43.02
022-063-005-000 979 HILLTOP AVE 1.0 43.02
022-063-006-000 995 HILLTOP AVE 1.0 43.02
022-067-026-000 996 HILLTOP AVE 1.0 43.02
022-067-027-000 980 HILLTOP AVE 1.0 43.02
022-067-028-000 964 HILLTOP AVE 1.0 43.02
022-067-029-000 948 HILLTOP AVE 1.0 43.02
022-067-030-000 932 HILLTOP AVE 1.0 43.02
022-067-031-000 916 HILLTOP DR 1.0 43.02
022-071-001-000 988 AUBURN CT 1.0 43.02
022-071-002-000 976 AUBURN CT 1.0 43.02
022-071-003-000 968 AUBURN CT 1.0 43.02
022-071-004-000 960 AUBURN CT 1.0 43.02
022-071-005-000 948 AUBURN CT 1.0 43.02
022-071-006-000 936 AUBURN CT 1.0 43.02
022-071-007-000 928 AUBURN CT 1.0 43.02
022-071-008-000 920 AUBURN CT 1.0 43.02
022-071-009-000 912 AUBURN CT 1.0 43.02
022-071-011-000 915 AUBURN CT 1.0 43.02
022-071-012-000 925 AUBURN CT 1.0 43.02
022-071-013-000 933 AUBURN CT 1.0 43.02
022-071-014-000 414 PARADISE CT 1.0 43.02
022-071-015-000 426 PARADISE CT 1.0 43.02
022-071-016-000 440 PARADISE CT 1.0 43.02
022-071-017-000 452 PARADISE CT 1.0 43.02
022-071-018-000 466 PARADISE CT 1.0 43.02
022-071-019-000 482 PARADISE CT 1.0 43.02
022-071-020-000 498 PARADISE CT 1.0 43.02
022-071-021-000 499 PARADISE CT 1.0 43.02
022-071-022-000 483 PARADISE CT 1.0 43.02
022-071-023-000 467 PARADISE CT 1.0 43.02
022-071-024-000 453 PARADISE CT 1.0 43.02
022-071-025-000 441 PARADISE CT 1.0 43.02
022-071-026-000 427 PARADISE CT 1.0 43.02
022-071-027-000 415 PARADISE CT 1.0 43.02
022-072-001-000 385 PARADISE DR 1.0 43.02
022-072-002-000 399 PARADISE DR 1.0 43.02
Summary Fields Value
Number of Parcels to be Levied 44
Total EDUs 44.00
Total Charges $1,892.88
City of Livingston
BAD - Country Glen
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
143-271-001-000 828 DWIGHT WAY 1.0 $17.20
143-271-002-000 824 MAPLE AVE 1.0 17.20
143-271-003-000 812 MAPLE AVE 1.0 17.20
143-271-004-000 800 MAPLE AVE 1.0 17.20
143-271-005-000 788 MAPLE AVE 1.0 17.20
143-271-006-000 776 MAPLE AVE 1.0 17.20
143-271-007-000 780 DWIGHT WAY 1.0 17.20
143-271-008-000 792 DWIGHT WAY 1.0 17.20
143-271-009-000 804 DWIGHT WAY 1.0 17.20
143-271-010-000 816 DWIGHT WAY 1.0 17.20
143-272-001-000 708 DWIGHT WAY 1.0 17.20
143-272-002-000 720 DWIGHT WAY 1.0 17.20
143-272-003-000 732 DWIGHT WAY 1.0 17.20
143-272-004-000 744 DWIGHT WAY 1.0 17.20
143-272-005-000 756 DWIGHT WAY 1.0 17.20
143-272-006-000 768 DWIGHT WAY 1.0 17.20
143-272-007-000 764 MAPLE AVE 1.0 17.20
143-272-008-000 752 MAPLE AVE 1.0 17.20
143-272-009-000 740 MAPLE AVE 1.0 17.20
143-272-010-000 726 MAPLE AVE 1.0 17.20
143-272-011-000 712 MAPLE AVE 1.0 17.20
143-272-012-000 2832 ELM ST 1.0 17.20
143-272-013-000 2836 ELM ST 1.0 17.20
143-272-014-000 2842 ELM ST 1.0 17.20
143-272-015-000 2850 ELM ST 1.0 17.20
143-272-016-000 2858 ELM ST 1.0 17.20
143-272-017-000 2866 ELM ST 1.0 17.20
143-272-018-000 2872 ELM ST 1.0 17.20
143-272-019-000 2880 ELM ST 1.0 17.20
143-272-020-000 2886 ELM ST 1.0 17.20
143-272-021-000 2890 ELM ST 1.0 17.20
143-272-022-000 2896 ELM ST 1.0 17.20
143-273-001-000 817 MAPLE AVE 1.0 17.20
143-273-002-000 805 MAPLE AVE 1.0 17.20
143-273-003-000 793 MAPLE AVE 1.0 17.20
143-273-004-000 781 MAPLE AVE 1.0 17.20
143-273-005-000 769 MAPLE AVE 1.0 17.20
143-273-006-000 757 MAPLE AVE 1.0 17.20
143-273-007-000 2837 ELM ST 1.0 17.20
143-273-008-000 2843 ELM ST 1.0 17.20
143-273-009-000 2851 ELM ST 1.0 17.20
143-273-010-000 2859 ELM ST 1.0 17.20
143-273-011-000 2865 ELM ST 1.0 17.20
143-273-012-000 2871 ELM ST 1.0 17.20
143-273-013-000 2879 ELM ST 1.0 17.20
143-273-014-000 2885 ELM ST 1.0 17.20
143-273-015-000 2889 ELM ST 1.0 17.20
143-273-016-000 2897 ELM ST 1.0 17.20
143-273-017-000 2894 BIRCH ST 1.0 17.20
143-273-018-000 2892 BIRCH ST 1.0 17.20
143-273-019-000 2888 BIRCH ST 1.0 17.20
143-273-020-000 2882 BIRCH ST 1.0 17.20
143-273-021-000 2874 BIRCH ST 1.0 17.20
City of Livingston
BAD - Country Roads
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Country Roads
Fiscal Year 2025/26 Preliminary Assessment Roll
143-273-022-000 2868 BIRCH ST 1.0 17.20
143-273-023-000 2860 BIRCH ST 1.0 17.20
143-273-024-000 763 ALDER ST 1.0 17.20
143-273-025-000 775 ALDER ST 1.0 17.20
143-273-026-000 787 ALDER ST 1.0 17.20
143-273-027-000 799 ALDER WAY 1.0 17.20
143-273-028-000 2850 BLACK PINE WAY 1.0 17.20
143-274-001-000 2867 BIRCH ST 1.0 17.20
143-274-002-000 2873 BIRCH ST 1.0 17.20
143-274-003-000 2881 BIRCH ST 1.0 17.20
143-274-004-000 2887 BIRCH ST 1.0 17.20
143-274-005-000 2891 BIRCH ST 1.0 17.20
143-274-006-000 2895 BIRCH ST 1.0 17.20
143-274-007-000 2899 BIRCH ST 1.0 17.20
143-274-008-000 2901 BIRCH ST 1.0 17.20
143-274-009-000 2915 BIRCH ST 1.0 17.20
143-274-010-000 785 CEDAR LN 1.0 17.20
143-274-011-000 795 CEDAR LN 1.0 17.20
143-274-012-000 801 CEDAR LN 1.0 17.20
143-274-013-000 2914 BLACK PINE WAY 1.0 17.20
143-274-014-000 2900 BLACK PINE WAY 1.0 17.20
143-274-015-000 2898 BLACK PINE WAY 1.0 17.20
143-274-016-000 2894 BLACK PINE WAY 1.0 17.20
143-274-017-000 2892 BLACK PINE WAY 1.0 17.20
143-274-018-000 2888 BLACK PINE WAY 1.0 17.20
143-274-019-000 2882 BLACK PINE WAY 1.0 17.20
143-274-020-000 2874 BLACK PINE WAY 1.0 17.20
143-274-021-000 800 ALDER WAY 1.0 17.20
143-275-001-000 700 SYCAMORE ST 1.0 17.20
143-275-002-000 710 SYCAMORE ST 1.0 17.20
143-275-003-000 724 SYCAMORE ST 1.0 17.20
143-275-004-000 746 SYCAMORE ST 1.0 17.20
143-275-005-000 760 SYCAMORE ST 1.0 17.20
143-275-006-000 768 SYCAMORE ST 1.0 17.20
143-275-007-000 771 CEDAR CT 1.0 17.20
143-275-008-000 761 CEDAR CT 1.0 17.20
143-275-009-000 747 CEDAR CT 1.0 17.20
143-275-010-000 729 CEDAR CT 1.0 17.20
143-275-011-000 709 CEDAR CT 1.0 17.20
143-275-012-000 702 CEDAR CT 1.0 17.20
143-275-013-000 712 CEDAR CT 1.0 17.20
143-275-014-000 722 CEDAR CT 1.0 17.20
143-275-015-000 734 CEDAR CT 1.0 17.20
143-275-016-000 742 CEDAR CT 1.0 17.20
143-275-017-000 758 CEDAR CT 1.0 17.20
143-275-018-000 770 CEDAR CT 1.0 17.20
143-275-019-000 776 CEDAR ST 1.0 17.20
143-275-020-000 788 CEDAR ST 1.0 17.20
143-275-021-000 794 CEDAR LN 1.0 17.20
143-275-022-000 800 CEDAR LN 1.0 17.20
143-275-023-000 806 CEDAR LN 1.0 17.20
143-281-002-000 924 DWIGHT WAY 1.0 17.20
143-281-003-000 912 DWIGHT WAY 1.0 17.20
Willdan Financial Services Page 2 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Country Roads
Fiscal Year 2025/26 Preliminary Assessment Roll
143-281-005-000 888 DWIGHT WAY 1.0 17.20
143-281-006-000 876 DWIGHT WAY 1.0 17.20
143-281-007-000 864 DWIGHT WAY 1.0 17.20
143-281-008-000 852 DWIGHT WAY 1.0 17.20
143-281-009-000 840 DWIGHT WAY 1.0 17.20
143-281-010-000 836 MAPLE CT 1.0 17.20
143-281-011-000 848 MAPLE CT 1.0 17.20
143-281-012-000 860 MAPLE CT 1.0 17.20
143-281-013-000 872 MAPLE CT 1.0 17.20
143-281-014-000 884 MAPLE CT 1.0 17.20
143-281-015-000 896 MAPLE CT 1.0 17.20
143-281-016-000 908 MAPLE CT 1.0 17.20
143-281-017-000 920 MAPLE CT 1.0 17.20
143-281-018-000 913 MAPLE CT 1.0 17.20
143-281-019-000 901 MAPLE CT 1.0 17.20
143-281-020-000 889 MAPLE CT 1.0 17.20
143-281-021-000 877 MAPLE CT 1.0 17.20
143-281-022-000 865 MAPLE CT 1.0 17.20
143-281-023-000 853 MAPLE CT 1.0 17.20
143-281-024-000 841 MAPLE CT 1.0 17.20
143-281-025-000 2843 BLACK PINE WAY 1.0 17.20
143-281-026-000 2851 BLACK PINE WAY 1.0 17.20
143-281-027-000 2859 BLACK PINE WAY 1.0 17.20
143-281-028-000 2865 BLACK PINE WAY 1.0 17.20
143-281-029-000 2871 BLACK PINE WAY 1.0 17.20
143-281-030-000 2885 BLACK PINE WAY 1.0 17.20
143-281-031-000 2895 BLACK PINE WAY 1.0 17.20
143-281-032-000 2899 BLACK PINE WAY 1.0 17.20
143-281-033-000 801 ZELKOVA WAY 1.0 17.20
143-281-034-000 817 ZELKOVA WAY 1.0 17.20
143-281-035-000 2892 AMBER CT 1.0 17.20
143-281-036-000 2888 AMBER CT 1.0 17.20
143-281-037-000 2882 AMBER CT 1.0 17.20
143-281-038-000 2874 AMBER CT 1.0 17.20
143-281-039-000 2868 AMBER CT 1.0 17.20
143-281-040-000 2864 AMBER CT 1.0 17.20
143-281-041-000 2858 AMBER CT 1.0 17.20
143-281-042-000 2859 AMBER CT 1.0 17.20
143-281-043-000 2869 AMBER CT 1.0 17.20
143-281-044-000 2865 AMBER CT 1.0 17.20
143-281-045-000 2867 AMBER CT 1.0 17.20
143-281-046-000 2873 AMBER CT 1.0 17.20
143-281-047-000 2881 AMBER CT 1.0 17.20
143-281-048-000 2887 AMBER CT 1.0 17.20
143-281-049-000 2891 AMBER CT 1.0 17.20
143-281-050-000 827 ZELKOVA WAY 1.0 17.20
143-281-051-000 2906 EVERGREEN CT 1.0 17.20
143-281-052-000 2900 EVERGREEN CT 1.0 17.20
143-281-053-000 2894 EVERGREEN CT 1.0 17.20
143-281-054-000 2882 EVERGREEN CT 1.0 17.20
143-281-055-000 2876 EVERGREEN CT 1.0 17.20
143-281-056-000 2870 EVERGREEN CT 1.0 17.20
143-281-057-000 2864 EVERGREEN CT 1.0 17.20
Willdan Financial Services Page 3 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Country Roads
Fiscal Year 2025/26 Preliminary Assessment Roll
143-281-058-000 2858 EVERGREEN CT 1.0 17.20
143-281-059-000 2859 EVERGREEN CT 1.0 17.20
143-281-060-000 2865 EVERGREEN CT 1.0 17.20
143-281-061-000 NO SITUS ADDRESS 1.0 17.20
143-281-062-000 2877 EVERGREEN CT 1.0 17.20
143-281-063-000 2881 EVERGREEN CT 1.0 17.20
143-281-064-000 2887 EVERGREEN CT 1.0 17.20
143-281-065-000 2895 EVERGREEN CT 1.0 17.20
143-281-066-000 2901 EVERGREEN CT 1.0 17.20
143-281-067-000 NO SITUS ADDRESS 1.0 17.20
143-281-068-000 2913 EVERGREEN WAY 1.0 17.20
143-281-069-000 2919 EVERGREEN WAY 1.0 17.20
143-281-070-000 2925 EVERGREEN CT 1.0 17.20
143-281-071-000 2931 EVERGREEN WAY 1.0 17.20
143-281-072-000 2937 EVERGREEN WAY 1.0 17.20
143-281-073-000 2943 EVERGREEN CT 1.0 17.20
143-281-074-000 866 CEDAR LN 1.0 17.20
143-281-075-000 860 CEDAR LN 1.0 17.20
143-281-076-000 854 CEDAR LN 1.0 17.20
143-281-077-000 848 CEDAR LN 1.0 17.20
143-281-078-000 842 CEDAR LN 1.0 17.20
143-281-079-000 836 CEDAR LN 1.0 17.20
143-281-080-000 830 CEDAR LN 1.0 17.20
143-281-081-000 824 CEDAR LN 1.0 17.20
143-281-082-000 818 CEDAR LN 1.0 17.20
143-281-083-000 812 CEDAR LN 1.0 17.20
143-282-001-000 828 ZELKOVA WAY 1.0 17.20
143-282-002-000 824 ZELKOVA WAY 1.0 17.20
143-282-003-000 816 ZELKOVA WAY 1.0 17.20
143-282-004-000 812 ZELKOVA WAY 1.0 17.20
143-282-005-000 800 ZELKOVA WAY 1.0 17.20
143-282-006-000 2901 BLACK PINE WAY 1.0 17.20
143-282-007-000 817 CEDAR LN 1.0 17.20
143-282-008-000 827 CEDAR LN 1.0 17.20
143-282-009-000 833 CEDAR LN 1.0 17.20
143-282-010-000 839 CEDAR LN 1.0 17.20
143-282-011-000 845 CEDAR LN 1.0 17.20
143-282-012-000 851 CEDAR LN 1.0 17.20
143-282-013-000 857 CEDAR LN 1.0 17.20
143-282-014-000 840 ZELKOVA WAY 1.0 17.20
143-282-015-000 834 ZELKOVA WAY 1.0 17.20
Summary Fields Value
Number of Parcels to be Levied 200
Total EDUs 200.00
Total Charges $3,440.00
Willdan Financial Services Page 4 of 4

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU AREA CHARGE
($)
023-091-012-000 2349 BURGUNDY DR 1.0 A $24.52
023-091-013-000 2363 BURGUNDY DR 1.0 A 24.52
023-091-014-000 2377 BURGUNDY DR 1.0 A 24.52
023-091-015-000 2391 BURGUNDY DR 1.0 A 24.52
023-091-016-000 2403 BURGUNDY DR 1.0 A 24.52
023-091-017-000 2417 BURGUNDY DR 1.0 A 24.52
023-091-018-000 2431 BURGUNDY DR 1.0 A 24.52
023-091-019-000 2449 BURGUNDY DR 1.0 A 24.52
023-091-020-000 2463 BURGUNDY DR 1.0 B 78.12
023-091-021-000 2477 BURGUNDY DR 1.0 B 78.12
023-093-009-000 1322 CHABLIS CT 1.0 A 24.52
023-093-010-000 1336 CHABLIS CT 1.0 A 24.52
023-093-011-000 1350 CHABLIS CT 1.0 A 24.52
023-093-012-000 1408 CHABLIS CT 1.0 A 24.52
023-093-013-000 1422 CHABLIS CT 1.0 A 24.52
023-093-014-000 1432 CHABLIS CT 1.0 A 24.52
023-093-015-000 1446 CHABLIS CT 1.0 A 24.52
023-093-016-000 1459 CHABLIS CT 1.0 A 24.52
023-093-017-000 1447 CHABLIS CT 1.0 A 24.52
023-093-018-000 1435 CHABLIS CT 1.0 A 24.52
023-093-019-000 1421 CHABLIS CT 1.0 A 24.52
023-093-020-000 1407 CHABLIS CT 1.0 A 24.52
023-093-021-000 1347 CHABLIS CT 1.0 A 24.52
023-093-022-000 1333 CHABLIS CT 1.0 A 24.52
023-093-023-000 1323 CHABLIS CT 1.0 A 24.52
023-093-024-000 1322 CHARDONNAY WAY 1.0 A 24.52
023-093-025-000 1336 CHARDONNAY WAY 1.0 A 24.52
023-093-026-000 1350 CHARDONNAY WAY 1.0 A 24.52
023-093-027-000 1408 CHARDONNAY WAY 1.0 A 24.52
023-093-028-000 1422 CHARDONNAY WAY 1.0 A 24.52
023-093-029-000 1432 CHARDONNAY WAY 1.0 A 24.52
023-093-030-000 1446 CHARDONNAY WAY 1.0 A 24.52
023-093-031-000 1458 CHARDONNAY WAY 1.0 A 24.52
023-094-001-000 1323 CHARDONNAY WAY 1.0 A 24.52
023-094-002-000 1333 CHARDONNAY WAY 1.0 A 24.52
023-094-003-000 1347 CHARDONNAY WAY 1.0 A 24.52
023-094-004-000 1407 CHARDONNAY WAY 1.0 A 24.52
023-094-005-000 1421 CHARDONNAY WAY 1.0 A 24.52
023-094-006-000 1435 CHARDONNAY WAY 1.0 A 24.52
023-094-007-000 1447 CHARDONNAY WAY 1.0 A 24.52
023-094-008-000 1459 CHARDONNAY WAY 1.0 A 24.52
023-094-009-000 1470 CHIANTI DR 1.0 B 78.12
023-094-010-000 1458 CHIANTI DR 1.0 B 78.12
023-094-011-000 1446 CHIANTI DR 1.0 B 78.12
023-094-012-000 1434 CHIANTI DR 1.0 B 78.12
023-094-013-000 1422 CHIANTI DR 1.0 B 78.12
023-094-014-000 1408 CHIANTI DR 1.0 B 78.12
023-094-015-000 1346 CHIANTI DR 1.0 B 78.12
023-094-016-000 1334 CHIANTI DR 1.0 B 78.12
023-094-017-000 1322 CHIANTI DR 1.0 B 78.12
023-100-001-000 2491 BURGUNDY DR 1.0 B 78.12
023-100-002-000 2507 BURGUNDY DR 1.0 B 78.12
023-100-003-000 2521 BURGUNDY DR 1.0 B 78.12
City of Livingston
BAD - Vintage West
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 5

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU AREA CHARGE
($)
City of Livingston
BAD - Vintage West
Fiscal Year 2025/26 Preliminary Assessment Roll
023-100-004-000 2535 BURGUNDY DR 1.0 B 78.12
023-100-005-000 2551 BURGUNDY DR 1.0 B 78.12
023-100-006-000 2565 BURGUNDY DR 1.0 B 78.12
023-100-007-000 2579 BURGUNDY DR 1.0 B 78.12
023-100-008-000 2593 BURGUNDY DR 1.0 B 78.12
023-100-009-000 2607 BURGUNDY DR 1.0 B 78.12
023-100-010-000 2621 BURGUNDY DR 1.0 B 78.12
023-100-011-000 2635 BURGUNDY DR 1.0 B 78.12
023-100-012-000 2634 BURGUNDY DR 1.0 B 78.12
023-100-013-000 2620 BURGUNDY DR 1.0 B 78.12
023-100-014-000 2606 BURGUNDY DR 1.0 B 78.12
023-100-015-000 2607 CLARET CIR 1.0 B 78.12
023-100-016-000 2621 CLARET CIR 1.0 B 78.12
023-100-017-000 2635 CLARET CIR 1.0 B 78.12
023-100-018-000 2634 CLARET CIR 1.0 B 78.12
023-100-019-000 2620 CLARET CIR 1.0 B 78.12
023-100-020-000 2606 CLARET CIR 1.0 B 78.12
023-100-021-000 1458 PINOT DR 1.0 B 78.12
023-100-022-000 1446 PINOT DR 1.0 B 78.12
023-100-023-000 1434 PINOT DR 1.0 B 78.12
023-100-024-000 1422 PINOT DR 1.0 B 78.12
023-100-025-000 1346 PINOT DR 1.0 B 78.12
023-100-026-000 1334 PINOT DR 1.0 B 78.12
023-100-027-000 1322 PINOT DR 1.0 B 78.12
023-100-028-000 2570 BURGUNDY DR 1.0 B 78.12
023-100-029-000 2552 BURGUNDY DR 1.0 B 78.12
023-100-030-000 2534 BURGUNDY DR 1.0 B 78.12
023-100-031-000 2508 BURGUNDY DR 1.0 B 78.12
023-100-032-000 1323 CHIANTI DR 1.0 B 78.12
023-100-033-000 1333 CHIANTI DR 1.0 B 78.12
023-100-034-000 1347 CHIANTI DR 1.0 B 78.12
023-100-035-000 1407 CHIANTI DR 1.0 B 78.12
023-100-036-000 1421 CHIANTI DR 1.0 B 78.12
023-100-037-000 1435 CHIANTI DR 1.0 B 78.12
023-100-038-000 1449 CHIANTI DR 1.0 B 78.12
023-100-039-000 1458 BRANDY CT 1.0 B 78.12
023-100-040-000 1446 BRANDY CT 1.0 B 78.12
023-100-041-000 1434 BRANDY CT 1.0 B 78.12
023-100-042-000 1422 BRANDY CT 1.0 B 78.12
023-100-043-000 1408 BRANDY CT 1.0 B 78.12
023-100-044-000 1401 BRANDY CT 1.0 B 78.12
023-100-045-000 1407 BRANDY CT 1.0 B 78.12
023-100-046-000 1421 BRANDY CT 1.0 B 78.12
023-100-047-000 1435 BRANDY CT 1.0 B 78.12
023-100-048-000 1449 BRANDY CT 1.0 B 78.12
023-110-018-000 2349 ZINFANDEL DR 1.0 A 24.52
023-110-019-000 2363 ZINFANDEL DR 1.0 A 24.52
023-110-020-000 2377 ZINFANDEL DR 1.0 A 24.52
023-110-021-000 2391 ZINFANDEL DR 1.0 A 24.52
023-110-022-000 2403 ZINFANDEL DR 1.0 A 24.52
023-110-023-000 2402 ZINFANDEL DR 1.0 A 24.52
023-110-024-000 2390 ZINFANDEL DR 1.0 A 24.52
023-110-025-000 2376 ZINFANDEL DR 1.0 A 24.52
Willdan Financial Services Page 2 of 5

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU AREA CHARGE
($)
City of Livingston
BAD - Vintage West
Fiscal Year 2025/26 Preliminary Assessment Roll
023-110-026-000 2362 ZINFANDEL DR 1.0 A 24.52
023-110-027-000 2348 ZINFANDEL DR 1.0 A 24.52
023-110-028-000 2349 JOHANNISBURG DR 1.0 A 24.52
023-110-029-000 2363 JOHANNISBURG DR 1.0 A 24.52
023-110-030-000 2377 JOHANNISBURG DR 1.0 A 24.52
023-110-031-000 2391 JOHANNISBURG DR 1.0 A 24.52
023-110-032-000 2403 JOHANNISBURG DR 1.0 A 24.52
023-110-033-000 1602 CHARDONNAY WAY 1.0 A 24.52
023-110-034-000 2390 JOHANNISBURG DR 1.0 A 24.52
023-110-035-000 2376 JOHANNISBURG DR 1.0 A 24.52
023-110-036-000 2362 JOHANNISBURG DR 1.0 A 24.52
023-110-037-000 2348 JOHANNISBURG DR 1.0 A 24.52
023-110-038-000 2349 PEACH AVE 1.0 A 24.52
023-110-039-000 2363 PEACH AVE 1.0 A 24.52
023-110-040-000 2377 PEACH AVE 1.0 A 24.52
023-110-041-000 2391 PEACH AVE 1.0 A 24.52
023-110-042-000 1618 CHARDONNAY WAY 1.0 A 24.52
023-110-043-000 1634 CHARDONNAY WAY 1.0 A 24.52
023-110-044-000 1633 CHARDONNAY WAY 1.0 A 24.52
023-110-045-000 1617 CHARDONNAY WAY 1.0 A 24.52
023-110-046-000 1601 CHARDONNAY WAY 1.0 A 24.52
023-110-047-000 1547 CHARDONNAY WAY 1.0 A 24.52
023-110-048-000 1535 CHARDONNAY WAY 1.0 A 24.52
023-110-049-000 1521 CHARDONNAY WAY 1.0 A 24.52
023-110-050-000 1507 CHARDONNAY WAY 1.0 A 24.52
023-110-051-000 1495 CHARDONNAY WAY 1.0 A 24.52
023-110-052-000 1483 CHARDONNAY WAY 1.0 A 24.52
023-110-053-000 1471 CHARDONNAY WAY 1.0 A 24.52
023-120-001-000 1463 CHIANTI DR 1.0 B 78.12
023-120-002-000 1470 BRANDY CT 1.0 B 78.12
023-120-003-000 1463 BRANDY WAY 1.0 B 78.12
023-120-004-000 1470 PINOT DR 1.0 B 78.12
023-120-005-000 2621 BRANDY WAY 1.0 B 78.12
023-120-006-000 2631 BRANDY WAY 1.0 B 78.12
023-120-007-000 2641 BRANDY WAY 1.0 B 78.12
023-120-008-000 2651 BRANDY WAY 1.0 B 78.12
023-120-009-000 2661 BRANDY WAY 1.0 B 78.12
023-120-010-000 2671 BRANDY WAY 1.0 B 78.12
023-120-011-000 2681 BRANDY WAY 1.0 B 78.12
023-120-012-000 1463 AMARETTO WAY 1.0 B 78.12
023-120-013-000 1477 AMARETTO WAY 1.0 B 78.12
023-120-014-000 1495 AMARETTO WAY 1.0 B 78.12
023-120-015-000 1521 AMARETTO WAY 1.0 B 78.12
023-120-016-000 1537 AMARETTO WAY 1.0 B 78.12
023-120-017-000 1553 AMARETTO WAY 1.0 B 78.12
023-120-018-000 1569 AMARETTO WAY 1.0 B 78.12
023-120-019-000 1585 AMARETTO WAY 1.0 B 78.12
023-120-020-000 1601 AMARETTO WAY 1.0 B 78.12
023-120-021-000 1617 AMARETTO WAY 1.0 B 78.12
023-120-022-000 1633 AMARETTO WAY 1.0 B 78.12
023-120-023-000 2600 BRANDY WAY 1.0 B 78.12
023-120-024-000 2610 BRANDY WAY 1.0 B 78.12
023-120-025-000 2622 BRANDY WAY 1.0 B 78.12
Willdan Financial Services Page 3 of 5

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU AREA CHARGE
($)
City of Livingston
BAD - Vintage West
Fiscal Year 2025/26 Preliminary Assessment Roll
023-120-026-000 2632 BRANDY WAY 1.0 B 78.12
023-120-027-000 2642 BRANDY WAY 1.0 B 78.12
023-120-028-000 2652 BRANDY WAY 1.0 B 78.12
023-120-029-000 2662 BRANDY WAY 1.0 B 78.12
023-120-030-000 2672 BRANDY WAY 1.0 B 78.12
023-120-031-000 2681 BARDOLINO DR 1.0 B 78.12
023-120-032-000 2671 BARDOLINO DR 1.0 B 78.12
023-120-033-000 2661 BARDOLINO DR 1.0 B 78.12
023-120-034-000 2651 BARDOLINO DR 1.0 B 78.12
023-120-035-000 2641 BARDOLINO DR 1.0 B 78.12
023-120-036-000 2631 BARDOLINO DR 1.0 B 78.12
023-120-037-000 2621 BARDOLINO DR 1.0 B 78.12
023-120-038-000 1601 ROSE CT 1.0 B 78.12
023-120-040-000 1649 ROSE CT 1.0 B 78.12
023-120-041-000 1633 ROSE CT 1.0 B 78.12
023-120-042-000 1617 ROSE CT 1.0 B 78.12
023-120-043-000 2548 BARDOLINO DR 1.0 B 78.12
023-120-044-000 2570 BARDOLINO DR 1.0 B 78.12
023-120-045-000 2584 BARDOLINO DR 1.0 B 78.12
023-120-046-000 1618 ROSE CT 1.0 B 78.12
023-120-047-000 1632 ROSE CT 1.0 B 78.12
023-120-048-000 1633 LAMBRUSCO LN 1.0 B 78.12
023-120-049-000 1617 LAMBRUSCO LN 1.0 B 78.12
023-120-050-000 1601 LAMBRUSCO LN 1.0 B 78.12
023-120-051-000 2508 BRANDY WAY 1.0 B 78.12
023-120-052-000 2520 BRANDY WAY 1.0 B 78.12
023-120-053-000 2534 BRANDY WAY 1.0 B 78.12
023-120-054-000 2550 BRANDY WAY 1.0 B 78.12
023-120-055-000 2568 BRANDY WAY 1.0 B 78.12
023-120-056-000 2578 BRANDY WAY 1.0 B 78.12
023-120-057-000 2592 BRANDY WAY 1.0 B 78.12
023-120-058-000 2611 BARDOLINO DR 1.0 B 78.12
023-120-059-000 2593 BARDOLINO DR 1.0 B 78.12
023-120-060-000 2579 BARDOLINO DR 1.0 B 78.12
023-120-061-000 2569 BARDOLINO DR 1.0 B 78.12
023-120-062-000 2551 BARDOLINO DR 1.0 B 78.12
023-120-063-000 2535 BARDOLINO DR 1.0 B 78.12
023-120-064-000 2521 BARDOLINO DR 1.0 B 78.12
023-120-065-000 2507 BARDOLINO DR 1.0 B 78.12
023-120-066-000 1482 CHIANTI DR 1.0 B 78.12
023-120-067-000 1494 CHIANTI DR 1.0 B 78.12
023-120-068-000 1522 CHIANTI DR 1.0 B 78.12
023-120-069-000 1534 CHIANTI DR 1.0 B 78.12
023-120-070-000 1552 CHIANTI DR 1.0 B 78.12
023-120-071-000 1568 CHIANTI CT 1.0 B 78.12
023-120-072-000 1584 CHIANTI CT 1.0 B 78.12
023-120-073-000 1602 CHIANTI CT 1.0 B 78.12
023-120-074-000 1618 CHIANTI CT 1.0 B 78.12
023-120-075-000 1632 CHIANTI CT 1.0 B 78.12
023-120-076-000 1617 CHIANTI CT 1.0 B 78.12
023-120-077-000 1601 CHIANTI CT 1.0 B 78.12
023-120-078-000 2508 BARDOLINO DR 1.0 B 78.12
023-120-079-000 2520 BARDOLINO DR 1.0 B 78.12
Willdan Financial Services Page 4 of 5

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU AREA CHARGE
($)
City of Livingston
BAD - Vintage West
Fiscal Year 2025/26 Preliminary Assessment Roll
023-120-080-000 2534 BARDOLINO DR 1.0 B 78.12
023-120-081-000 1602 LAMBRUSCO LN 1.0 B 78.12
023-120-082-000 1618 LAMBRUSCO LN 1.0 B 78.12
023-120-083-000 1634 LAMBRUSCO LN 1.0 B 78.12
Summary Fields Value
Number of Parcels to be Levied 216
Total EDUs - Area A 75.00
Total EDUs - Area B 141.00
Total Charges - Area A $1,839.00
Total Charges - Area B $11,014.92
Willdan Financial Services Page 5 of 5

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-140-001-000 1325 EMERALD DR 1.0 $145.50
022-140-002-000 927 RUBY WAY 1.0 145.50
022-140-003-000 919 RUBY WAY 1.0 145.50
022-140-004-000 1511 SAPPHIRE DR 1.0 145.50
022-140-005-000 1515 SAPPHIRE DR 1.0 145.50
022-140-006-000 1331 EMERALD DR 1.0 145.50
022-140-007-000 1337 EMERALD DR 1.0 145.50
022-140-008-000 907 TURQUOISE CT 1.0 145.50
022-140-009-000 901 TURQUOISE CT 1.0 145.50
022-140-010-000 904 TURQUOISE CT 1.0 145.50
022-140-011-000 910 TURQUOISE CT 1.0 145.50
022-140-012-000 1405 EMERALD DR 1.0 145.50
022-140-013-000 1411 EMERALD DR 1.0 145.50
022-140-014-000 1417 EMERALD DR 1.0 145.50
022-140-015-000 1423 EMERALD DR 1.0 145.50
022-140-016-000 1429 EMERALD DR 1.0 145.50
022-151-001-000 1521 SAPPHIRE DR 1.0 145.50
022-151-002-000 1527 SAPPHIRE DR 1.0 145.50
022-151-003-000 1533 SAPPHIRE DR 1.0 145.50
022-151-004-000 1605 SAPPHIRE DR 1.0 145.50
022-151-005-000 1611 SAPPHIRE DR 1.0 145.50
022-151-006-000 1617 SAPPHIRE DR 1.0 145.50
022-151-007-000 1623 SAPPHIRE DR 1.0 145.50
022-151-008-000 1629 SAPPHIRE DR 1.0 145.50
022-151-009-000 906 TOPAZ WAY 1.0 145.50
022-151-010-000 912 TOPAZ WAY 1.0 145.50
022-151-011-000 924 TOPAZ WAY 1.0 145.50
022-151-012-000 930 TOPAZ WAY 1.0 145.50
022-151-013-000 936 TOPAZ WAY 1.0 145.50
022-151-014-000 942 TOPAZ WAY 1.0 145.50
022-151-015-000 948 TOPAZ WAY 1.0 145.50
022-151-016-000 954 TOPAZ WAY 1.0 145.50
022-151-017-000 960 TOPAZ WAY 1.0 145.50
022-151-018-000 933 TOPAZ WAY 1.0 145.50
022-151-019-000 972 TOPAZ WAY 1.0 145.50
022-152-001-000 926 RUBY WAY 1.0 145.50
022-152-002-000 1615 EMERALD DR 1.0 145.50
022-152-003-000 1621 EMERALD DR 1.0 145.50
022-152-004-000 957 TOPAZ WAY 1.0 145.50
022-152-005-000 951 TOPAZ WAY 1.0 145.50
022-152-006-000 945 TOPAZ WAY 1.0 145.50
022-152-007-000 939 TOPAZ WAY 1.0 145.50
022-152-008-000 933 TOPAZ WAY 1.0 145.50
022-152-009-000 1622 SAPPHIRE DR 1.0 145.50
022-152-010-000 1616 SAPPHIRE DR 1.0 145.50
022-152-011-000 1610 SAPPHIRE DR 1.0 145.50
022-152-012-000 934 OPAL CT 1.0 145.50
022-152-013-000 940 OPAL CT 1.0 145.50
022-152-014-000 944 OPAL CT 1.0 145.50
022-152-015-000 946 OPAL CT 1.0 145.50
022-152-016-000 941 OPAL CT 1.0 145.50
022-152-017-000 935 OPAL CT 1.0 145.50
022-152-018-000 929 OPAL CT 1.0 145.50
City of Livingston
BAD - Monte Cristo
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Monte Cristo
Fiscal Year 2025/26 Preliminary Assessment Roll
022-152-019-000 921 OPAL CT 1.0 145.50
022-152-020-000 932 RUBY WAY 1.0 145.50
022-152-021-000 938 RUBY WAY 1.0 145.50
022-152-022-000 1507 EMERALD DR 1.0 145.50
022-152-023-000 1513 EMERALD DR 1.0 145.50
022-152-024-000 1519 EMERALD DR 1.0 145.50
022-152-025-000 1525 EMERALD DR 1.0 145.50
022-152-026-000 1529 EMERALD DR 1.0 145.50
022-152-027-000 1535 EMERALD DR 1.0 145.50
022-152-028-000 1603 EMERALD DR 1.0 145.50
022-152-029-000 1609 EMERALD DR 1.0 145.50
Summary Fields Value
Number of Parcels to be Levied 64
Total EDUs 64.00
Total Charges $9,312.00
Willdan Financial Services Page 2 of 2

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-131-001-000 1581 BAY MEADOW LN 1.0 $145.50
022-131-002-000 NO SITUS ADDRESS 1.0 145.50
022-131-003-000 1569 BAY MEADOW LN 1.0 145.50
022-131-004-000 1563 BAY MEADOW LN 1.0 145.50
022-131-005-000 1557 BAY MEADOW LN 1.0 145.50
022-131-006-000 1551 BAY MEADOW LN 1.0 145.50
022-131-007-000 725 FAIRLANE DR 1.0 145.50
022-131-008-000 731 FAIRLANE DR 1.0 145.50
022-131-009-000 737 FAIRLANE DR 1.0 145.50
022-131-010-000 745 FAIRLANE DR 1.0 145.50
022-131-011-000 751 FAIRLANE DR 1.0 145.50
022-131-012-000 1552 MONTECITO DR 1.0 145.50
022-131-013-000 1558 MONTECITO DR 1.0 145.50
022-131-014-000 1564 MONTECITO DR 1.0 145.50
022-131-015-000 1570 MONTECITO DR 1.0 145.50
022-131-016-000 1576 MONTECITO DR 1.0 145.50
022-131-017-000 1582 MONTECITO DR 1.0 145.50
022-131-018-000 1588 MONTECITO DR 1.0 145.50
022-131-019-000 750 KENSINGTON DR 1.0 145.50
022-131-020-000 744 KENSINGTON DR 1.0 145.50
022-131-021-000 738 KENSINGTON 1.0 145.50
022-131-022-000 1588 BAY MEADOW LN 1.0 145.50
022-131-023-000 1594 BAY MEADOW LN 1.0 145.50
022-132-001-000 1587 BAY MEADOW LN 1.0 145.50
022-132-002-000 1593 BAY MEADOW LN 1.0 145.50
022-133-001-000 726 FAIRLANE DR 1.0 145.50
022-133-002-000 732 FAIRLANE DR 1.0 145.50
022-133-003-000 738 FAIRLANE DR 1.0 145.50
022-133-004-000 1571 MONTECITO DR 1.0 145.50
022-133-005-000 739 KENSINGTON DR 1.0 145.50
022-133-006-000 733 KENSINGTON DR 1.0 145.50
022-133-007-000 727 KENSINGTON DR 1.0 145.50
022-133-008-000 1572 BAY MEADOW LN 1.0 145.50
022-161-001-000 1599 BAY MEADOW LN 1.0 145.50
022-161-002-000 1605 BAY MEADOW LN 1.0 145.50
022-161-003-000 1611 BAY MEADOW LN 1.0 145.50
022-161-004-000 1617 BAY MEADOW LN 1.0 145.50
022-161-005-000 1623 BAY MEADOW LN 1.0 145.50
022-161-006-000 1629 BAY MEADOW LN 1.0 145.50
022-161-007-000 1635 BAY MEADOW LN 1.0 145.50
022-161-008-000 1641 BAY MEADOW LN 1.0 145.50
022-161-009-000 720 CAMBRIA PL 1.0 145.50
022-161-010-000 726 CAMBRIA PL 1.0 145.50
022-161-011-000 732 CAMBRIA PL 1.0 145.50
022-161-012-000 738 CAMBRIA PL 1.0 145.50
022-161-013-000 744 CAMBRIA PL 1.0 145.50
022-162-001-000 728 OAKHURST PL 1.0 145.50
022-162-002-000 734 OAKHURST PL 1.0 145.50
022-162-003-000 740 OAKHURST PL 1.0 145.50
022-162-004-000 1623 JANTZ DR 1.0 145.50
022-162-005-000 741 CAMBRIA PL 1.0 145.50
022-162-006-000 735 CAMBRIA PL 1.0 145.50
022-162-007-000 729 CAMBRIA PL 1.0 145.50
City of Livingston
BAD - Monte Cristo II
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Monte Cristo II
Fiscal Year 2025/26 Preliminary Assessment Roll
022-162-008-000 1628 BAY MEADOW LN 1.0 145.50
022-163-001-000 1600 BAY MEADOW LN 1.0 145.50
022-163-002-000 733 OAKHURST PL 1.0 145.50
022-163-003-000 739 OAKHURST PL 1.0 145.50
022-163-004-000 745 OAKHURST PL 1.0 145.50
022-163-005-000 1608 JANTZ DR 1.0 145.50
022-163-006-000 1614 JANTZ DR 1.0 145.50
022-163-007-000 1620 JANTZ DR 1.0 145.50
022-163-008-000 1626 JANTZ DR 1.0 145.50
022-163-009-000 1632 JANTZ DR 1.0 145.50
022-163-010-000 1638 JANTZ DR 1.0 145.50
022-163-011-000 1644 JANTZ DR 1.0 145.50
022-163-012-000 1650 JANTZ DR 1.0 145.50
Summary Fields Value
Number of Parcels to be Levied 66
Total EDUs 66.00
Total Charges $9,603.00
Willdan Financial Services Page 2 of 2

I I
ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU p
022-030-002-000 611 RAVENSWOOD DR 1.0 $44.58
022-030-003-000 629 RAVENSWOOD DR 1.0 44.58
022-030-004-000 647 RAVENSWOOD DR 1.0 44.58
022-030-005-000 665 RAVENSWOOD DR 1.0 44.58
022-030-006-000 683 RAVENSWOOD DR 1.0 44.58
022-030-007-000 707 RAVENSWOOD DR 1.0 44.58
022-030-008-000 713 RAVENSWOOD DR 1.0 44.58
022-030-009-000 719 RAVENSWOOD DR 1.0 44.58
022-030-010-000 725 RAVENSWOOD DR 1.0 44.58
022-030-011-000 731 RAVENSWOOD DR 1.0 44.58
022-030-012-000 712 RAVENSWOOD DR 1.0 44.58
022-030-013-000 664 RAVENSWOOD DR 1.0 44.58
022-030-014-000 646 RAVENSWOOD DR 1.0 44.58
022-030-015-000 628 RAVENSWOOD DR 1.0 44.58
022-030-016-000 610 RAVENSWOOD DR 1.0 44.58
022-030-017-000 611 ALMONDWOOD DR 1.0 44.58
022-030-018-000 629 ALMONDWOOD DR 1.0 44.58
022-030-019-000 647 ALMONDWOOD DR 1.0 44.58
022-030-020-000 665 ALMONDWOOD DR 1.0 44.58
022-030-021-000 680 CHERRYWOOD WAY 1.0 44.58
022-030-022-000 625 BRIARWOOD DR 1.0 44.58
022-030-023-000 624 BRIARWOOD DR 1.0 44.58
022-030-024-000 720 CHERRYWOOD CT 1.0 44.58
022-030-025-000 732 CHERRYWOOD CT 1.0 44.58
022-030-026-000 744 CHERRYWOOD CT 1.0 44.58
022-030-027-000 756 CHERRYWOOD CT 1.0 44.58
022-030-028-000 757 CHERRYWOOD CT 1.0 44.58
022-030-029-000 745 CHERRYWOOD CT 1.0 44.58
022-030-030-000 733 CHERRYWOOD CT 1.0 44.58
022-030-031-000 721 CHERRYWOOD CT 1.0 44.58
022-030-032-000 576 BRIARWOOD DR 1.0 44.58
022-030-033-000 550 BRIARWOOD DR 1.0 44.58
022-041-001-000 737 RAVENSWOOD DR 1.0 44.58
022-041-002-000 743 RAVENSWOOD DR 1.0 44.58
022-041-003-000 749 RAVENSWOOD DR 1.0 44.58
022-041-004-000 755 RAVENSWOOD DR 1.0 44.58
022-041-005-000 761 RAVENSWOOD DR 1.0 44.58
022-041-006-000 767 RAVENSWOOD DR 1.0 44.58
022-041-007-000 773 RAVENSWOOD DR 1.0 44.58
022-041-008-000 779 RAVENSWOOD DR 1.0 44.58
022-041-009-000 556 ELMWOOD WAY 1.0 44.58
022-041-010-000 568 ELMWOOD WAY 1.0 44.58
022-041-011-000 580 ELMWOOD WAY 1.0 44.58
022-041-012-000 592 ELMWOOD WAY 1.0 44.58
022-041-013-000 593 F ST 1.0 44.58
022-041-014-000 581 F ST 1.0 44.58
022-041-015-000 569 F ST 1.0 44.58
022-041-016-000 557 F ST 1.0 44.58
022-042-001-000 718 RAVENSWOOD DR 1.0 44.58
022-042-002-000 724 RAVENSWOOD DR 1.0 44.58
022-042-003-000 730 RAVENSWOOD DR 1.0 44.58
022-042-004-000 736 RAVENSWOOD DR 1.0 44.58
022-042-005-000 742 RAVENSWOOD DR 1.0 44.58
City of Livingston
BAD - Vinewood Estates
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 3

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU p
City of Livingston
BAD - Vinewood Estates
Fiscal Year 2025/26 Preliminary Assessment Roll
022-042-006-000 748 RAVENSWOOD DR 1.0 44.58
022-042-007-000 754 RAVENSWOOD DR 1.0 44.58
022-042-008-000 581 ELMWOOD WAY 1.0 44.58
022-042-009-000 593 ELMWOOD WAY 1.0 44.58
022-042-010-000 731 ALMONDWOOD DR 1.0 44.58
022-042-011-000 725 ALMONDWOOD DR 1.0 44.58
022-042-012-000 719 ALMONDWOOD DR 1.0 44.58
022-042-013-000 713 ALMONDWOOD DR 1.0 44.58
022-042-014-000 707 ALMONDWOOD DR 1.0 44.58
022-043-001-000 657 OAKWOOD WAY 1.0 44.58
022-043-002-000 669 OAKWOOD WAY 1.0 44.58
022-043-003-000 681 OAKWOOD WAY 1.0 44.58
022-043-004-000 675 BRIARWOOD DR 1.0 44.58
022-043-005-000 651 BRIARWOOD DR 1.0 44.58
022-044-001-000 724 ALMONDWOOD DR 1.0 44.58
022-044-002-000 750 ALMONDWOOD DR 1.0 44.58
022-044-003-000 632 OAKWOOD WAY 1.0 44.58
022-044-004-000 644 OAKWOOD WAY 1.0 44.58
022-044-005-000 656 OAKWOOD WAY 1.0 44.58
022-044-006-000 668 OAKWOOD WAY 1.0 44.58
022-044-007-000 680 OAKWOOD WAY 1.0 44.58
022-044-008-000 692 OAKWOOD WAY 1.0 44.58
022-044-009-000 693 ELMWOOD WAY 1.0 44.58
022-044-010-000 681 ELMWOOD WAY 1.0 44.58
022-044-011-000 669 ELMWOOD WAY 1.0 44.58
022-044-012-000 657 ELMWOOD WAY 1.0 44.58
022-044-013-000 645 ELMWOOD WAY 1.0 44.58
022-044-014-000 633 ELMWOOD WAY 1.0 44.58
022-044-015-000 621 ELMWOOD WAY 1.0 44.58
022-044-016-000 609 ELMWOOD WAY 1.0 44.58
022-045-001-000 608 ELMWOOD WAY 1.0 44.58
022-045-002-000 620 ELMWOOD WAY 1.0 44.58
022-045-003-000 632 ELMWOOD WAY 1.0 44.58
022-045-004-000 644 ELMWOOD WAY 1.0 44.58
022-045-005-000 656 ELMWOOD WAY 1.0 44.58
022-045-006-000 668 ELMWOOD WAY 1.0 44.58
022-045-007-000 680 ELMWOOD WAY 1.0 44.58
022-045-008-000 692 ELMWOOD WAY 1.0 44.58
022-045-009-000 693 F ST 1.0 44.58
022-045-010-000 681 F ST 1.0 44.58
022-045-011-000 669 F ST 1.0 44.58
022-045-012-000 657 F ST 1.0 44.58
022-045-013-000 645 F ST 1.0 44.58
022-045-014-000 633 F ST 1.0 44.58
022-045-015-000 621 F ST 1.0 44.58
022-045-016-000 609 F ST 1.0 44.58
022-046-001-000 650 BRIARWOOD DR 1.0 44.58
022-046-002-000 676 BRIARWOOD DR 1.0 44.58
022-046-003-000 721 OAKWOOD CT 1.0 44.58
022-046-004-000 733 OAKWOOD CT 1.0 44.58
022-046-005-000 745 OAKWOOD CT 1.0 44.58
022-046-006-000 757 OAKWOOD CT 1.0 44.58
022-046-007-000 756 OAKWOOD CT 1.0 44.58
Willdan Financial Services Page 2 of 3

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU p
City of Livingston
BAD - Vinewood Estates
Fiscal Year 2025/26 Preliminary Assessment Roll
022-046-008-000 744 OAKWOOD CT 1.0 44.58
022-046-009-000 732 OAKWOOD CT 1.0 44.58
022-046-010-000 720 OAKWOOD CT 1.0 44.58
022-046-011-000 724 BRIARWOOD DR 1.0 44.58
022-046-012-000 750 BRIARWOOD DR 1.0 44.58
022-046-013-000 776 BRIARWOOD DR 1.0 44.58
022-046-014-000 721 ELMWOOD CT 1.0 44.58
022-046-015-000 733 ELMWOOD CT 1.0 44.58
022-046-016-000 745 ELMWOOD CT 1.0 44.58
022-046-017-000 757 ELMWOOD CT 1.0 44.58
022-046-020-000 732 ELMWOOD CT 1.0 44.58
022-046-021-000 720 ELMWOOD CT 1.0 44.58
022-046-022-000 824 BRIARWOOD DR 1.0 44.58
022-046-023-000 850 BRIARWOOD DR 1.0 44.58
022-046-024-000 876 BRIARWOOD DR 1.0 44.58
022-046-025-000 721 F ST 1.0 44.58
022-046-026-000 733 F ST 1.0 44.58
Summary Fields Value
Number of Parcels to be Levied 123
Total EDUs 123.00
Total Charges $5,483.34
Willdan Financial Services Page 3 of 3

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-030-036-000 505 BRIARWOOD DR 1.0 $81.00
022-030-037-000 513 BRIARWOOD DR 1.0 81.00
022-030-038-000 521 BRIARWOOD DR 1.0 81.00
022-030-039-000 529 BRIARWOOD DR 1.0 81.00
022-030-040-000 537 BRIARWOOD DR 1.0 81.00
022-030-041-000 545 BRIARWOOD DR 1.0 81.00
022-030-042-000 NO SITUS ADDRESS 1.0 81.00
022-030-043-000 639 CHERRYWOOD WAY 1.0 81.00
022-030-044-000 629 CHERRYWOOD WAY 1.0 81.00
022-030-045-000 621 CHERRYWOOD WAY 1.0 81.00
022-030-046-000 608 RAVENSWOOD CT 1.0 81.00
022-030-047-000 602 W RAVENSWOOD CT 1.0 81.00
022-030-048-000 601 E RAVENSWOOD CT 1.0 81.00
022-030-049-000 607 E RAVENSWOOD CT 1.0 81.00
022-030-050-000 609 E RAVENSWOOD CT 1.0 81.00
Summary Fields Value
Number of Parcels to be Levied 15
Total EDUs 15.00
Total Charges $1,215.00
City of Livingston
BAD - Vinewood Estates II
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 1

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
023-100-050-000 2797 COLLEEN CT 1.0 $38.82
023-100-051-000 2783 COLLEEN CT 1.0 38.82
023-100-052-000 2769 COLLEEN CT 1.0 38.82
023-100-053-000 2755 COLLEEN CT 1.0 38.82
023-100-054-000 2741 COLLEEN CT 1.0 38.82
023-100-055-000 2740 COLLEEN CT 1.0 38.82
023-100-056-000 2754 COLLEEN CT 1.0 38.82
023-100-057-000 2768 COLLEEN CT 1.0 38.82
023-100-058-000 2782 COLLEEN CT 1.0 38.82
023-100-059-000 2796 COLLEEN CT 1.0 38.82
023-100-060-000 2775 CLARET CIR 1.0 38.82
023-100-061-000 2761 CLARET CIR 1.0 38.82
023-100-062-000 2747 CLARET CIR 1.0 38.82
023-100-063-000 2733 CLARET CIR 1.0 38.82
023-100-064-000 2719 CLARET CIR 1.0 38.82
023-100-065-000 2705 CLARET CIR 1.0 38.82
023-100-066-000 2691 CLARET CIR 1.0 38.82
023-100-067-000 2677 CLARET CIR 1.0 38.82
023-100-068-000 2663 CLARET CIR 1.0 38.82
023-100-069-000 2649 CLARET CIR 1.0 38.82
023-100-070-000 2648 CLARET CIR 1.0 38.82
023-100-071-000 2662 CLARET CIR 1.0 38.82
023-100-072-000 2676 CLARET CIR 1.0 38.82
023-100-073-000 2690 CLARET CIR 1.0 38.82
023-100-074-000 2704 CLARET CIR 1.0 38.82
023-100-075-000 2718 CLARET CIR 1.0 38.82
023-100-076-000 2732 CLARET CIR 1.0 38.82
023-100-077-000 2746 CLARET CIR 1.0 38.82
023-100-078-000 2760 CLARET CIR 1.0 38.82
023-100-079-000 2774 CLARET CIR 1.0 38.82
Summary Fields Value
Number of Parcels to be Levied 30
Total EDUs 30.00
Total Charges $1,164.60
City of Livingston
BAD - Kensington Park South
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services ] Page 1 of 1

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ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-073-001-000 901 MISTY HARBOUR DR 1.0 $147.30
022-073-002-000 913 MISTY HARBOUR DR 1.0 147.30
022-073-003-000 923 MISTY HARBOUR DR 1.0 147.30
022-073-004-000 933 MISTY HARBOUR DR 1.0 147.30
022-073-005-000 943 MISTY HARBOUR DR 1.0 147.30
022-073-006-000 953 MISTY HARBOUR DR 1.0 147.30
022-073-007-000 963 MISTY HARBOUR DR 1.0 147.30
022-073-008-000 973 MISTY HARBOUR DR 1.0 147.30
022-073-009-000 983 MISTY HARBOUR DR 1.0 147.30
022-074-001-000 900 MISTY HARBOUR DR 1.0 147.30
022-074-002-000 903 BRIDGEPORT AVE 1.0 147.30
022-074-003-000 915 BRIDGEPORT AVE 1.0 147.30
022-074-004-000 925 BRIDGEPORT AVE 1.0 147.30
022-074-005-000 935 BRIDGEPORT AVE 1.0 147.30
022-074-006-000 945 BRIDGEPORT AVE 1.0 147.30
022-074-007-000 955 BRIDGEPORT AVE 1.0 147.30
022-074-008-000 965 BRIDGEPORT AVE 1.0 147.30
022-074-009-000 975 BRIDGEPORT AVE 1.0 147.30
022-074-010-000 985 BRIDGEPORT AVE 1.0 147.30
022-074-011-000 980 MISTY HARBOUR DR 1.0 147.30
022-074-012-000 970 MISTY HARBOUR DR 1.0 147.30
022-074-013-000 960 MISTY HARBOUR DR 1.0 147.30
022-074-014-000 950 MISTY HARBOUR DR 1.0 147.30
022-074-015-000 940 MISTY HARBOUR DR 1.0 147.30
022-074-016-000 930 MISTY HARBOUR DR 1.0 147.30
022-074-017-000 920 MISTY HARBOUR DR 1.0 147.30
022-074-018-000 910 MISTY HARBOUR DR 1.0 147.30
022-075-001-000 902 BRIDGEPORT AVE 1.0 147.30
022-075-002-000 912 BRIDGEPORT AVE 1.0 147.30
022-075-003-000 922 BRIDGEPORT AVE 1.0 147.30
022-075-004-000 932 BRIDGEPORT AVE 1.0 147.30
022-075-005-000 942 BRIDGEPORT AVE 1.0 147.30
022-075-006-000 952 BRIDGEPORT AVE 1.0 147.30
022-075-007-000 962 BRIDGEPORT AVE 1.0 147.30
022-075-008-000 972 BRIDGEPORT AVE 1.0 147.30
022-075-009-000 982 BRIDGEPORT AVE 1.0 147.30
022-101-001-000 1033 MISTY HARBOUR DR 1.0 147.30
022-101-002-000 1043 MISTY HARBOUR DR 1.0 147.30
022-101-003-000 1053 MISTY HARBOUR DR 1.0 147.30
022-101-004-000 1063 MISTY HARBOUR DR 1.0 147.30
022-101-005-000 1073 MISTY HARBOUR DR 1.0 147.30
022-101-006-000 1023 MISTY HARBOUR DR 1.0 147.30
022-101-007-000 1013 MISTY HARBOUR DR 1.0 147.30
022-101-008-000 1003 MISTY HARBOUR DR 1.0 147.30
022-101-009-000 993 MISTY HARBOUR DR 1.0 147.30
022-102-001-000 521 SEAPORT VILLAGE DR 1.0 147.30
022-102-002-000 541 SEAPORT VILLAGE DR 1.0 147.30
022-102-003-000 551 SEAPORT VILLAGE DR 1.0 147.30
022-102-004-000 1015 BRIDGEPORT AVE 1.0 147.30
022-102-005-000 1005 BRIDGEPORT AVE 1.0 147.30
022-102-006-000 995 BRIDGEPORT AVE 1.0 147.30
022-102-007-000 990 MISTY HARBOUR DR 1.0 147.30
022-102-008-000 1000 MISTY HARBOUR DR 1.0 147.30
City of Livingston
BAD - Bridgeport
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Bridgeport
Fiscal Year 2025/26 Preliminary Assessment Roll
022-102-009-000 1010 MISTY HARBOUR DR 1.0 147.30
022-103-001-000 520 SEAPORT VILLAGE DR 1.0 147.30
022-103-002-000 530 SEAPORT VILLAGE DR 1.0 147.30
022-103-003-000 540 SEAPORT VILLAGE DR 1.0 147.30
022-103-004-000 550 SEAPORT VILLAGE DR 1.0 147.30
022-103-005-000 560 SEAPORT VILLAGE DR 1.0 147.30
022-103-006-000 570 SEAPORT VILLAGE DR 1.0 147.30
022-103-007-000 577 MONT CLIFF WAY 1.0 147.30
022-103-008-000 567 MONT CLIFF WAY 1.0 147.30
022-103-009-000 557 MONT CLIFF WAY 1.0 147.30
022-103-010-000 547 MONT CLIFF WAY 1.0 147.30
022-103-011-000 537 MONT CLIFF WAY 1.0 147.30
022-103-012-000 527 MONT CLIFF WAY 1.0 147.30
022-103-013-000 580 SEAPORT VILLAGE DR 1.0 147.30
022-103-014-000 587 MONT CLIFF WAY 1.0 147.30
022-104-001-000 502 MONT CLIFF WAY 1.0 147.30
022-104-002-000 512 MONT CLIFF WAY 1.0 147.30
022-104-003-000 522 MONT CLIFF WAY 1.0 147.30
022-104-004-000 532 MONT CLIFF WAY 1.0 147.30
022-104-005-000 542 MONT CLIFF WAY 1.0 147.30
022-104-006-000 552 MONT CLIFF WAY 1.0 147.30
022-104-007-000 562 MONT CLIFF WAY 1.0 147.30
022-104-008-000 572 MONT CLIFF WAY 1.0 147.30
022-104-009-000 582 MONT CLIFF WAY 1.0 147.30
022-107-001-000 NO SITUS ADDRESS 1.0 147.30
022-107-002-000 1002 BRIDGEPORT AVE 1.0 147.30
022-107-003-000 1012 BRIDGEPORT AVE 1.0 147.30
022-107-004-000 1022 BRIDGEPORT AVE 1.0 147.30
022-107-005-000 1032 BRIDGEPORT AVE 1.0 147.30
Summary Fields Value
Number of Parcels to be Levied 82
Total EDUs 82.00
Total Charges $12,078.60
Willdan Financial Services Page 2 of 2

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ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-081-001-000 902 BRIARWOOD DR 1.0 $149.34
022-081-002-000 912 BRIARWOOD DR 1.0 149.34
022-081-003-000 922 BRIARWOOD DR 1.0 149.34
022-081-004-000 938 BRIARWOOD DR 1.0 149.34
022-081-005-000 952 BRIARWOOD DR 1.0 149.34
022-081-006-000 951 DALLAS CT 1.0 149.34
022-081-007-000 935 DALLAS CT 1.0 149.34
022-081-008-000 925 DALLAS CT 1.0 149.34
022-081-009-000 915 DALLAS CT 1.0 149.34
022-081-010-000 903 DALLAS CT 1.0 149.34
022-081-011-000 902 DALLAS CT 1.0 149.34
022-081-012-000 912 DALLAS CT 1.0 149.34
022-081-013-000 922 DALLAS CT 1.0 149.34
022-081-014-000 938 DALLAS CT 1.0 149.34
022-081-015-000 NO SITUS ADDRESS 1.0 149.34
022-081-016-000 951 MONTELENA CT 1.0 149.34
022-081-017-000 935 MONTELENA CT 1.0 149.34
022-081-018-000 925 MONTELENA CT 1.0 149.34
022-081-019-000 915 MONTELENA CT 1.0 149.34
022-081-020-000 903 MONTELENA CT 1.0 149.34
022-081-021-000 902 MONTELENA CT 1.0 149.34
022-081-022-000 912 MONTELENA CT 1.0 149.34
022-081-023-000 922 MONTELENA CT 1.0 149.34
022-081-024-000 938 MONTELENA CT 1.0 149.34
022-081-025-000 952 MONTELENA CT 1.0 149.34
022-081-026-000 951 CHASTANET CT 1.0 149.34
022-081-027-000 935 CHASTANET CT 1.0 149.34
022-081-028-000 925 CHASTANET CT 1.0 149.34
022-081-029-000 915 CHASTANET CT 1.0 149.34
022-081-030-000 901 CHASTANET CT 1.0 149.34
022-081-031-000 902 CHASTANET CT 1.0 149.34
022-081-032-000 902 PATZER ST 1.0 149.34
022-081-033-000 912 PATZER ST 1.0 149.34
022-081-034-000 912 CHASTANET CT 1.0 149.34
022-081-035-000 922 CHASTANET CT 1.0 149.34
022-081-036-000 922 PATZER ST 1.0 149.34
022-081-037-000 938 PATZER ST 1.0 149.34
022-081-038-000 938 CHASTANET CT 1.0 149.34
022-081-039-000 954 PATZER ST 1.0 149.34
022-081-040-000 952 CHASTANET CT 1.0 149.34
022-081-041-000 964 PATZER ST 1.0 149.34
022-081-042-000 962 CHASTANET CT 1.0 149.34
022-081-043-000 978 PATZER ST 1.0 149.34
022-081-044-000 990 PATZER ST 1.0 149.34
022-081-045-000 888 VINE CLIFF WAY 1.0 149.34
022-081-046-000 876 VINE CLIFF WAY 1.0 149.34
022-081-047-000 864 VINE CLIFF WAY 1.0 149.34
022-081-048-000 852 VINE CLIFF WAY 1.0 149.34
022-081-049-000 840 VINE CLIFF WAY 1.0 149.34
022-081-050-000 839 CHANDON CT 1.0 149.34
022-081-051-000 851 CHANDON CT 1.0 149.34
022-081-052-000 863 CHANDON CT 1.0 149.34
022-081-053-000 875 CHANDON CT 1.0 149.34
022-081-054-000 887 CHANDON CT 1.0 149.34
City of Livingston
BAD - Davante Villas
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 3

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Davante Villas
Fiscal Year 2025/26 Preliminary Assessment Roll
022-081-055-000 893 CHANDON CT 1.0 149.34
022-081-056-000 897 CHANDON CT 1.0 149.34
022-081-057-000 898 CHANDON CT 1.0 149.34
022-081-058-000 894 CHANDON CT 1.0 149.34
022-081-059-000 888 CHANDON CT 1.0 149.34
022-081-060-000 876 CHANDON CT 1.0 149.34
022-081-061-000 864 CHANDON CT 1.0 149.34
022-081-062-000 852 CHANDON CT 1.0 149.34
022-081-063-000 840 CHANDON CT 1.0 149.34
022-082-001-000 975 MONTELENA AVE 1.0 149.34
022-082-002-000 NO SITUS ADDRESS 1.0 149.34
022-082-003-000 995 MONTELENA AVE 1.0 149.34
022-082-004-000 1005 MONTELENA AVE 1.0 149.34
022-082-005-000 1015 MONTELENA AVE 1.0 149.34
022-082-006-000 1025 MONTELENA AVE 1.0 149.34
022-082-007-000 992 DALLAS DR 1.0 149.34
022-082-008-000 982 DALLAS DR 1.0 149.34
022-082-009-000 972 DALLAS DR 1.0 149.34
022-083-001-000 975 DALLAS DR 1.0 149.34
022-083-002-000 985 DALLAS DR 1.0 149.34
022-083-003-000 995 DALLAS DR 1.0 149.34
022-083-004-000 992 BRIARWOOD DR 1.0 149.34
022-083-005-000 982 BRIARWOOD DR 1.0 149.34
022-083-006-000 972 BRIARWOOD DR 1.0 149.34
022-084-001-000 656 F ST 1.0 149.34
022-084-002-000 668 F ST 1.0 149.34
022-084-003-000 903 BRIARWOOD DR 1.0 149.34
022-084-004-000 915 BRIARWOOD DR 1.0 149.34
022-084-005-000 925 BRIARWOOD DR 1.0 149.34
022-084-006-000 669 MIADORA CT 1.0 149.34
022-084-007-000 657 MIADORA CT 1.0 149.34
022-084-008-000 656 MIADORA CT 1.0 149.34
022-084-009-000 668 MIADORA CT 1.0 149.34
022-084-010-000 680 MIADORA CT 1.0 149.34
022-084-011-000 965 BRIARWOOD DR 1.0 149.34
022-084-012-000 975 BRIARWOOD DR 1.0 149.34
022-084-013-000 687 CALERO CT 1.0 149.34
022-084-014-000 669 CALERO CT 1.0 149.34
022-084-015-000 657 CALERO CT 1.0 149.34
022-091-001-000 1035 MONTELENA AVE 1.0 149.34
022-091-002-000 1045 MONTELENA AVE 1.0 149.34
022-091-003-000 1055 MONTELENA AVE 1.0 149.34
022-091-004-000 1065 MONTELENA AVE 1.0 149.34
022-091-005-000 1075 MONTELENA AVE 1.0 149.34
022-091-006-000 1072 DALLAS DR 1.0 149.34
022-091-007-000 1062 DALLAS DR 1.0 149.34
022-091-008-000 1052 DALLAS DR 1.0 149.34
022-091-009-000 1042 DALLAS DR 1.0 149.34
022-091-010-000 1032 DALLAS DR 1.0 149.34
022-091-011-000 1022 DALLAS DR 1.0 149.34
022-091-012-000 1012 DALLAS DR 1.0 149.34
022-091-013-000 1002 DALLAS DR 1.0 149.34
022-092-001-000 839 LATOUR WAY 1.0 149.34
022-092-002-000 851 LATOUR WAY 1.0 149.34
Willdan Financial Services Page 2 of 3

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Davante Villas
Fiscal Year 2025/26 Preliminary Assessment Roll
022-092-003-000 863 LATOUR WAY 1.0 149.34
022-092-004-000 875 LATOUR WAY 1.0 149.34
022-092-005-000 887 LATOUR WAY 1.0 149.34
022-092-006-000 893 LATOUR WAY 1.0 149.34
022-092-007-000 1042 AMARONE WAY 1.0 149.34
022-092-008-000 1052 AMARONE WAY 1.0 149.34
022-092-009-000 1062 AMARONE WAY 1.0 149.34
022-092-010-000 1072 AMARONE WAY 1.0 149.34
022-093-002-000 NO SITUS ADDRESS 1.0 149.34
022-093-003-000 NO SITUS ADDRESS 1.0 149.34
022-093-004-000 772 MONT CLIFF WAY 1.0 149.34
022-093-005-000 762 MONT CLIFF WAY 1.0 149.34
022-093-006-000 752 MONT CLIFF WAY 1.0 149.34
022-093-007-000 742 MONT CLIFF WAY 1.0 149.34
022-093-008-000 732 MONT CLIFF WAY 1.0 149.34
022-093-009-000 722 MONT CLIFF WAY 1.0 149.34
022-093-010-000 712 MONT CLIFF WAY 1.0 149.34
022-094-001-000 656 CALERO CT 1.0 149.34
022-094-002-000 668 CALERO CT 1.0 149.34
022-094-003-000 1003 BRIARWOOD DR 1.0 149.34
022-094-004-000 1013 BRIARWOOD DR 1.0 149.34
022-094-005-000 1023 BRIARWOOD DR 1.0 149.34
022-094-006-000 669 SEAPORT VILLAGE DR 1.0 149.34
022-094-007-000 657 SEAPORT VILLAGE DR 1.0 149.34
022-095-001-000 1005 DALLAS DR 1.0 149.34
022-095-002-000 1015 DALLAS DR 1.0 149.34
022-095-003-000 1025 DALLAS DR 1.0 149.34
022-095-004-000 1035 DALLAS DR 1.0 149.34
022-095-005-000 1045 DALLAS DR 1.0 149.34
022-095-006-000 1055 DALLAS DR 1.0 149.34
022-095-007-000 1065 DALLAS DR 1.0 149.34
022-095-008-000 1075 DALLAS DR 1.0 149.34
022-095-009-000 1072 BRIARWOOD DR 1.0 149.34
022-095-010-000 1062 BRIARWOOD DR 1.0 149.34
022-095-011-000 1052 BRIARWOOD DR 1.0 149.34
022-095-012-000 1042 BRIARWOOD DR 1.0 149.34
022-095-013-000 1032 BRIARWOOD DR 1.0 149.34
022-095-014-000 1022 BRIARWOOD DR 1.0 149.34
022-095-015-000 1012 BRIARWOOD DR 1.0 149.34
022-095-016-000 1002 BRIARWOOD DR 1.0 149.34
022-096-001-000 656 SEAPORT VILLAGE DR 1.0 149.34
022-096-002-000 668 SEAPORT VILLAGE DR 1.0 149.34
022-096-003-000 1053 BRIARWOOD DR 1.0 149.34
022-096-004-000 1063 BRIARWOOD DR 1.0 149.34
022-096-005-000 1073 BRIARWOOD DR 1.0 149.34
Summary Fields Value
Number of Parcels to be Levied 153
Total EDUs 153.00
Total Charges $22,849.02
Willdan Financial Services Page 3 of 3

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ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-096-006-000 669 MONT CLIFF WAY 1.0 $147.30
022-096-007-000 657 MONT CLIFF WAY 1.0 147.30
022-097-001-000 650 MONT CLIFF WAY 1.0 147.30
022-097-002-000 660 MONT CLIFF WAY 1.0 147.30
022-097-003-000 670 MONT CLIFF WAY 1.0 147.30
022-097-004-000 684 MONT CLIFF WAY 1.0 147.30
Summary Fields Value
Number of Parcels to be Levied 6
Total EDUs 6.00
Total Charges $883.80
City of Livingston
BAD-Strawberry Fields
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 1

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
143-291-001-000 2881 TULARE CT 1.0 $145.42
143-291-002-000 2873 TULARE CT 1.0 145.42
143-291-003-000 2865 TULARE CT 1.0 145.42
143-291-004-000 2859 TULARE ST 1.0 145.42
143-291-005-000 2849 TULARE ST 1.0 145.42
143-291-006-000 2841 TULARE CT 1.0 145.42
143-291-007-000 2835 TULARE CT 1.0 145.42
143-291-008-000 2827 TULARE CT 1.0 145.42
143-291-009-000 2825 TULARE CT 1.0 145.42
143-291-010-000 2828 TULARE CT 1.0 145.42
143-291-011-000 2836 TULARE CT 1.0 145.42
143-291-012-000 2842 TULARE CT 1.0 145.42
143-291-013-000 2850 TULARE CT 1.0 145.42
143-291-014-000 2860 TULARE CT 1.0 145.42
143-291-015-000 2866 TULARE CT 1.0 145.42
143-291-016-000 2874 TULARE CT 1.0 145.42
143-291-017-000 2882 TULARE ST 1.0 145.42
143-291-018-000 2883 FRANQUETTE CT 1.0 145.42
143-291-019-000 2875 FRANQUETTE CT 1.0 145.42
143-291-020-000 2867 FRANQUETTE CT 1.0 145.42
143-291-021-000 2861 FRANQUETTE CT 1.0 145.42
143-291-022-000 2851 FRANQUETTE CT 1.0 145.42
143-291-023-000 2843 FRANQUETTE CT 1.0 145.42
143-291-024-000 2837 FRANQUETTE CT 1.0 145.42
143-291-025-000 2829 FRANQUETTE CT 1.0 145.42
143-291-026-000 2827 FRANQUETTE CT 1.0 145.42
143-291-027-000 2830 FRANQUETTE CT 1.0 145.42
143-291-028-000 2838 FRANQUETTE CT 1.0 145.42
143-291-029-000 2844 FRANQUETTE CT 1.0 145.42
143-291-030-000 2852 FRANQUETTE CT 1.0 145.42
143-291-031-000 2862 FRANQUETTE CT 1.0 145.42
143-291-032-000 2868 FRANQUETTE CT 1.0 145.42
143-291-033-000 2876 FRANQUETTE CT 1.0 145.42
143-291-034-000 2884 FRANQUETTE CT 1.0 145.42
143-291-035-000 2885 TEHAMA DR 1.0 145.42
143-291-036-000 2871 TEHAMA DR 1.0 145.42
143-291-037-000 2861 TEHAMA DR 1.0 145.42
143-291-038-000 2853 TEHAMA DR 1.0 145.42
143-291-039-000 2845 TEHAMA DR 1.0 145.42
143-291-040-000 2839 TEHAMA DR 1.0 145.42
143-291-041-000 2831 TEHAMA DR 1.0 145.42
143-291-042-000 2823 TEHAMA DR 1.0 145.42
143-291-043-000 2817 TEHAMA DR 1.0 145.42
143-292-001-000 549 VINA CT 1.0 145.42
143-293-001-000 548 VINA CT 1.0 145.42
143-293-002-000 551 CHANDLER CT 1.0 145.42
143-294-001-000 550 CHANDLER CT 1.0 145.42
143-294-002-000 549 ALDRICH AVE 1.0 145.42
143-295-001-000 2909 TULARE ST 1.0 145.42
143-295-002-000 2917 TULARE ST 1.0 145.42
143-295-003-000 2923 TULARE ST 1.0 145.42
143-295-004-000 2931 TULARE ST 1.0 145.42
143-295-005-000 2937 TULARE ST 1.0 145.42
City of Livingston
BAD - Sundance (Country Villas)
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Sundance (Country Villas)
Fiscal Year 2025/26 Preliminary Assessment Roll
143-295-006-000 2945 TULARE ST 1.0 145.42
143-295-007-000 2953 TULARE ST 1.0 145.42
143-295-008-000 2959 TULARE ST 1.0 145.42
143-295-009-000 2965 TULARE ST 1.0 145.42
143-295-010-000 650 SERR AVE 1.0 145.42
143-295-011-000 644 SERR AVE 1.0 145.42
143-295-012-000 636 SERR AVE 1.0 145.42
143-295-013-000 630 SERR AVE 1.0 145.42
143-295-014-000 622 SERR AVE 1.0 145.42
143-295-015-000 616 SERR AVE 1.0 145.42
143-295-016-000 608 SERR AVE 1.0 145.42
143-295-017-000 602 SERR AVE 1.0 145.42
143-296-001-000 2910 TULARE ST 1.0 145.42
143-296-002-000 2911 FRANQUETTE ST 1.0 145.42
143-296-003-000 2919 FRANQUETTE ST 1.0 145.42
143-296-004-000 2925 FRANQUETTE ST 1.0 145.42
143-296-005-000 2933 FRANQUETTE ST 1.0 145.42
143-296-006-000 2941 FRANQUETTE ST 1.0 145.42
143-296-007-000 2949 FRANQUETTE ST 1.0 145.42
143-296-008-000 2955 FRANQUETTE ST 1.0 145.42
143-296-009-000 2954 TULARE ST 1.0 145.42
143-296-010-000 2946 TULARE ST 1.0 145.42
143-296-011-000 2938 TULARE ST 1.0 145.42
143-296-012-000 2932 TULARE ST 1.0 145.42
143-296-013-000 2924 TULARE ST 1.0 145.42
143-296-014-000 2918 TULARE ST 1.0 145.42
143-297-001-000 2912 FRANQUETTE ST 1.0 145.42
143-297-002-000 2913 TEHAMA DR 1.0 145.42
143-297-003-000 2921 TEHAMA DR 1.0 145.42
143-297-004-000 2927 TEHAMA DR 1.0 145.42
143-297-005-000 2935 TEHAMA DR 1.0 145.42
143-297-006-000 2943 TEHAMA DR 1.0 145.42
143-297-008-000 2957 TEHAMA DR 1.0 145.42
143-297-009-000 2956 FRANQUETTE ST 1.0 145.42
143-297-010-000 2948 FRANQUETTE ST 1.0 145.42
143-297-011-000 2940 FRANQUETTE ST 1.0 145.42
143-297-012-000 2932 FRANQUETTE ST 1.0 145.42
143-297-013-000 2922 FRANQUETTE ST 1.0 145.42
143-297-014-000 2918 FRANQUETTE ST 1.0 145.42
143-298-001-000 548 ALDRICH AVE 1.0 145.42
143-298-002-000 551 SAUBER CT 1.0 145.42
143-299-001-000 550 SAUBER CT 1.0 145.42
143-301-001-000 548 SERR CT 1.0 145.42
143-301-002-000 542 SERR CT 1.0 145.42
143-301-003-000 536 SERR CT 1.0 145.42
143-301-004-000 530 SERR CT 1.0 145.42
143-301-005-000 524 SERR CT 1.0 145.42
143-301-006-000 NO SITUS ADDRESS 1.0 145.42
143-301-007-000 512 SERR CT 1.0 145.42
143-301-008-000 506 SERR CT 1.0 145.42
143-301-009-000 500 SERR CT 1.0 145.42
143-301-010-000 501 SERR CT 1.0 145.42
143-301-011-000 507 SERR CT 1.0 145.42
Willdan Financial Services Page 2 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Sundance (Country Villas)
Fiscal Year 2025/26 Preliminary Assessment Roll
143-301-012-000 513 SERR CT 1.0 145.42
143-301-013-000 519 SERR CT 1.0 145.42
143-301-014-000 525 SERR CT 1.0 145.42
143-301-015-000 NO SITUS ADDRESS 1.0 145.42
143-301-016-000 537 SERR CT 1.0 145.42
143-301-017-000 543 SERR CT 1.0 145.42
143-301-018-000 549 SERR CT 1.0 145.42
143-301-019-000 542 SAUBER CT 1.0 145.42
143-301-020-000 536 SAUBER CT 1.0 145.42
143-301-021-000 530 SAUBER CT 1.0 145.42
143-301-022-000 524 SAUBER CT 1.0 145.42
143-301-023-000 518 SAUBER CT 1.0 145.42
143-301-024-000 512 SAUBER CT 1.0 145.42
143-301-025-000 506 SAUBER CT 1.0 145.42
143-301-026-000 500 SAUBER CT 1.0 145.42
143-301-027-000 501 SAUBER CT 1.0 145.42
143-301-028-000 507 SAUBER CT 1.0 145.42
143-301-029-000 513 SAUBER CT 1.0 145.42
143-301-030-000 519 SAUBER CT 1.0 145.42
143-301-031-000 525 SAUBER CT 1.0 145.42
143-301-032-000 531 SAUBER CT 1.0 145.42
143-301-033-000 537 SAUBER CT 1.0 145.42
143-301-034-000 543 SAUBER CT 1.0 145.42
143-301-035-000 542 ALDRICH AVE 1.0 145.42
143-301-036-000 536 ALDRICH AVE 1.0 145.42
143-301-037-000 530 ALDRICH AVE 1.0 145.42
143-301-038-000 524 ALDRICH AVE 1.0 145.42
143-301-039-000 518 ALDRICH AVE 1.0 145.42
143-301-040-000 512 ALDRICH AVE 1.0 145.42
143-301-041-000 506 ALDRICH AVE 1.0 145.42
143-301-042-000 502 ALDRICH AVE 1.0 145.42
143-301-043-000 500 ALDRICH AVE 1.0 145.42
143-302-044-000 501 ALDRICH AVE 1.0 145.42
143-302-045-000 503 ALDRICH AVE 1.0 145.42
143-302-046-000 507 ALDRICH AVE 1.0 145.42
143-302-047-000 513 ALDRICH AVE 1.0 145.42
143-302-048-000 519 ALDRICH AVE 1.0 145.42
143-302-049-000 525 ALDRICH AVE 1.0 145.42
143-302-050-000 531 ALDRICH AVE 1.0 145.42
143-302-051-000 537 ALDRICH AVE 1.0 145.42
143-302-052-000 543 ALDRICH AVE 1.0 145.42
143-302-053-000 542 CHANDLER CT 1.0 145.42
143-302-054-000 536 CHANDLER CT 1.0 145.42
143-302-055-000 530 CHANDLER CT 1.0 145.42
143-302-056-000 524 CHANDLER CT 1.0 145.42
143-302-057-000 518 CHANDLER CT 1.0 145.42
143-302-058-000 NO SITUS ADDRESS 1.0 145.42
143-302-059-000 506 CHANDLER CT 1.0 145.42
143-302-060-000 500 CHANDLER CT 1.0 145.42
143-302-061-000 NO SITUS ADDRESS 1.0 145.42
143-302-062-000 507 CHANDLER CT 1.0 145.42
143-302-063-000 513 CHANDLER CT 1.0 145.42
143-302-064-000 519 CHANDLER CT 1.0 145.42
Willdan Financial Services Page 3 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD - Sundance (Country Villas)
Fiscal Year 2025/26 Preliminary Assessment Roll
143-302-065-000 525 CHANDLER CT 1.0 145.42
143-302-066-000 531 CHANDLER CT 1.0 145.42
143-302-067-000 537 CHANDLER CT 1.0 145.42
143-302-068-000 548 CHANDLER CT 1.0 145.42
143-302-069-000 2894 BLACK PINE WAY 1.0 145.42
143-302-070-000 536 VINA CT 1.0 145.42
143-302-071-000 NO SITUS ADDRESS 1.0 145.42
143-302-072-000 524 VINA CT 1.0 145.42
143-302-073-000 518 VINA CT 1.0 145.42
143-302-074-000 512 VINA CT 1.0 145.42
143-302-075-000 506 VINA CT 1.0 145.42
143-302-076-000 500 VINA CT 1.0 145.42
143-302-077-000 501 VINA CT 1.0 145.42
143-302-078-000 507 VINA CT 1.0 145.42
143-302-079-000 513 VINA CT 1.0 145.42
143-302-080-000 519 VINA CT 1.0 145.42
143-302-081-000 525 VINA CT 1.0 145.42
143-302-082-000 NO SITUS ADDRESS 1.0 145.42
143-302-083-000 537 VINA CT 1.0 145.42
143-302-084-000 543 VINA CT 1.0 145.42
Summary Fields Value
Number of Parcels to be Levied 179
Total EDUs 179.00
Total Charges $26,030.18
Willdan Financial Services Page 4 of 4

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
143-311-001-000 2817 TRIGGER LN 1.0 $147.30
143-311-002-000 2823 TRIGGER LN 1.0 147.30
143-311-003-000 2831 TRIGGER LN 1.0 147.30
143-311-004-000 2839 TRIGGER LN 1.0 147.30
143-311-005-000 2845 TRIGGER LN 1.0 147.30
143-311-006-000 2853 TRIGGER LN 1.0 147.30
143-311-007-000 2861 TRIGGER LN 1.0 147.30
143-311-008-000 2871 TRIGGER LN 1.0 147.30
143-311-009-000 2885 TRIGGER LN 1.0 147.30
143-311-010-000 2895 TRIGGER LN 1.0 147.30
143-312-001-000 425 EVANS LN 1.0 147.30
143-312-002-000 437 EVANS LN 1.0 147.30
143-312-003-000 449 EVANS LN 1.0 147.30
143-312-004-000 461 EVANS LN 1.0 147.30
143-312-005-000 473 EVANS LN 1.0 147.30
143-313-001-000 425 SUNDANCE ST 1.0 147.30
143-313-002-000 437 SUNDANCE ST 1.0 147.30
143-313-003-000 449 SUNDANCE ST 1.0 147.30
143-313-004-000 461 SUNDANCE ST 1.0 147.30
143-313-005-000 473 SUNDANCE ST 1.0 147.30
143-313-006-000 472 EVANS LN 1.0 147.30
143-313-007-000 460 EVANS LN 1.0 147.30
143-313-008-000 448 EVANS LN 1.0 147.30
143-313-009-000 436 EVANS LN 1.0 147.30
143-313-010-000 424 EVANS LN 1.0 147.30
143-314-001-000 425 ALDRICH AVE 1.0 147.30
143-314-002-000 437 ALDRICH AVE 1.0 147.30
143-314-003-000 449 ALDRICH AVE 1.0 147.30
143-314-004-000 461 ALDRICH AVE 1.0 147.30
143-314-005-000 473 ALDRICH AVE 1.0 147.30
143-314-006-000 472 SUNDANCE ST 1.0 147.30
143-314-007-000 460 SUNDANCE ST 1.0 147.30
143-314-008-000 448 SUNDANCE ST 1.0 147.30
143-314-009-000 436 SUNDANCE ST 1.0 147.30
143-314-010-000 424 SUNDANCE ST 1.0 147.30
143-315-001-000 2816 AUTRY LN 1.0 147.30
143-315-002-000 2822 AUTRY LN 1.0 147.30
143-315-003-000 2830 AUTRY LN 1.0 147.30
143-315-004-000 2838 AUTRY LN 1.0 147.30
143-315-005-000 2844 AUTRY LN 1.0 147.30
143-315-006-000 2852 AUTRY LN 1.0 147.30
143-315-007-000 2860 AUTRY LN 1.0 147.30
143-315-008-000 2870 AUTRY LN 1.0 147.30
143-315-009-000 2884 AUTRY LN 1.0 147.30
143-315-010-000 2894 AUTRY LN 1.0 147.30
143-316-001-000 2913 TRIGGER LN 1.0 147.30
143-316-002-000 2921 TRIGGER LN 1.0 147.30
143-316-003-000 2927 TRIGGER LN 1.0 147.30
143-316-004-000 2935 TRIGGER LN 1.0 147.30
143-316-005-000 2943 TRIGGER LN 1.0 147.30
143-316-006-000 2949 TRIGGER LN 1.0 147.30
143-316-007-000 2957 TRIGGER LN 1.0 147.30
143-316-008-000 2965 TRIGGER LN 1.0 147.30
City of Livingston
BAD- Sundance IV
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD- Sundance IV
Fiscal Year 2025/26 Preliminary Assessment Roll
143-316-009-000 2973 TRIGGER LN 1.0 147.30
143-316-010-000 2981 TRIGGER LN 1.0 147.30
143-316-011-000 2989 TRIGGER LN 1.0 147.30
143-316-012-000 2997 TRIGGER LN 1.0 147.30
143-316-013-000 412 ROGERS AVE 1.0 147.30
143-316-014-000 424 ROGERS AVE 1.0 147.30
143-316-015-000 436 ROGERS AVE 1.0 147.30
143-316-016-000 448 ROGERS AVE 1.0 147.30
143-316-017-000 460 ROGERS AVE 1.0 147.30
143-316-018-000 472 ROGERS AVE 1.0 147.30
143-316-019-000 480 ROGERS AVE 1.0 147.30
143-316-020-000 488 ROGERS AVE 1.0 147.30
143-316-021-000 496 ROGERS AVE 1.0 147.30
143-317-001-000 424 ALDRICH AVE 1.0 147.30
143-317-002-000 2924 TRIGGER LN 1.0 147.30
143-317-003-000 2930 TRIGGER LN 1.0 147.30
143-317-004-000 2938 TRIGGER LN 1.0 147.30
143-317-005-000 2946 TRIGGER LN 1.0 147.30
143-317-006-000 2952 TRIGGER LN 1.0 147.30
143-317-007-000 2960 TRIGGER LN 1.0 147.30
143-317-008-000 2968 TRIGGER LN 1.0 147.30
143-317-009-000 2978 TRIGGER LN 1.0 147.30
143-317-010-000 2979 SILVER LN 1.0 147.30
143-317-011-000 2969 SILVER LN 1.0 147.30
143-317-012-000 2961 SILVER LN 1.0 147.30
143-317-013-000 2953 SILVER LN 1.0 147.30
143-317-014-000 2947 SILVER LN 1.0 147.30
143-317-015-000 2939 SILVER LN 1.0 147.30
143-317-016-000 2931 SILVER LN 1.0 147.30
143-317-017-000 2925 SILVER LN 1.0 147.30
143-317-018-000 448 ALDRICH AVE 1.0 147.30
143-317-019-000 436 ALDRICH AVE 1.0 147.30
143-318-001-000 473 WYATT EARP CT 1.0 147.30
143-318-002-000 485 WYATT EARP CT 1.0 147.30
143-318-003-000 497 WYATT EARP CT 1.0 147.30
143-318-004-000 496 WYATT EARP CT 1.0 147.30
143-318-005-000 484 WYATT EARP CT 1.0 147.30
143-318-006-000 472 WYATT EARP CT 1.0 147.30
143-318-007-000 473 CISCO CT 1.0 147.30
143-318-008-000 485 CISCO CT 1.0 147.30
143-318-009-000 497 CISCO CT 1.0 147.30
143-318-010-000 496 CISCO CT 1.0 147.30
143-318-011-000 484 CISCO CT 1.0 147.30
143-318-012-000 472 CISCO CT 1.0 147.30
Summary Fields Value
Number of Parcels to be Levied 97
Total EDUs 97.00
Total Charges $14,288.10
Willdan Financial Services Page 2 of 2

I I

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
022-062-005-000 377 TASHIMA DR 1.0 $147.30
022-062-006-000 371 TASHIMA DR 1.0 147.30
022-062-007-000 363 TASHIMA DR 1.0 147.30
022-062-008-000 355 TASHIMA DR 1.0 147.30
022-062-009-000 343 TASHIMA CT 1.0 147.30
022-062-010-000 335 TASHIMA CT 1.0 147.30
022-062-011-000 NO SITUS ADDRESS 1.0 147.30
022-062-012-000 321 TASHIMA DR 1.0 147.30
022-062-013-000 1012 PARADISE DR 1.0 147.30
022-062-014-000 322 PARADISE DR 1.0 147.30
022-062-015-000 328 PARADISE DR 1.0 147.30
022-062-016-000 334 PARADISE DR 1.0 147.30
022-067-007-000 301 PARADISE DR 1.0 147.30
022-067-008-000 307 PARADISE DR 1.0 147.30
022-067-009-000 315 PARADISE DR 1.0 147.30
022-067-010-000 951 DOSANGH CT 1.0 147.30
022-067-011-000 939 DOSANGH CT 1.0 147.30
022-067-012-000 923 DOSANGH CT 1.0 147.30
022-067-013-000 310 DOSANGH CT 1.0 147.30
022-067-014-000 308 DOSANGH CT 1.0 147.30
022-067-015-000 300 DOSANGH CT 1.0 147.30
022-067-016-000 301 DOSANGH CT 1.0 147.30
022-067-017-000 307 DOSANGH CT 1.0 147.30
022-067-018-000 315 DOSANGH CT 1.0 147.30
022-067-019-000 323 DOSANGH CT 1.0 147.30
022-067-020-000 329 DOSANGH CT 1.0 147.30
022-067-021-000 335 DOSANGH CT 1.0 147.30
022-067-022-000 912 DOSANGH CT 1.0 147.30
022-067-023-000 924 DOSANGH CT 1.0 147.30
022-067-024-000 938 DOSANGH CT 1.0 147.30
022-067-025-000 950 DOSANGH CT 1.0 147.30
022-068-004-000 1085 FERNWOOD WAY 1.0 147.30
022-068-005-000 1067 FERNWOOD WAY 1.0 147.30
022-068-006-000 1049 FERNWOOD WAY 1.0 147.30
022-068-007-000 1031 FERNWOOD WAY 1.0 147.30
022-068-008-000 1013 FERNWOOD WAY 1.0 147.30
022-069-001-000 320 TASHIMA DR 1.0 147.30
022-069-002-000 328 TASHIMA DR 1.0 147.30
022-069-003-000 336 TASHIMA DR 1.0 147.30
022-069-004-000 344 TASHIMA DR 1.0 147.30
022-069-005-000 354 TASHIMA DR 1.0 147.30
022-069-006-000 362 TASHIMA DR 1.0 147.30
022-069-007-000 368 TASHIMA DR 1.0 147.30
022-069-008-000 376 TASHIMA DR 1.0 147.30
022-105-002-000 407 TASHIMA CT 1.0 147.30
022-105-003-000 419 TASHIMA CT 1.0 147.30
022-105-004-000 429 TASHIMA CT 1.0 147.30
022-105-005-000 437 TASHIMA CT 1.0 147.30
022-105-006-000 447 TASHIMA CT 1.0 147.30
022-105-007-000 457 TASHIMA CT 1.0 147.30
022-105-008-000 469 TASHIMA CT 1.0 147.30
022-105-009-000 454 TASHIMA CT 1.0 147.30
022-105-010-000 444 TASHIMA CT 1.0 147.30
City of Livingston
BAD-Parkside
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD-Parkside
Fiscal Year 2025/26 Preliminary Assessment Roll
022-105-011-000 436 TASHIMA CT 1.0 147.30
022-105-012-000 428 TASHIMA CT 1.0 147.30
022-105-013-000 418 TASHIMA CT 1.0 147.30
022-105-014-000 406 TASHIMA CT 1.0 147.30
022-105-015-000 398 TASHIMA CT 1.0 147.30
022-105-016-000 390 TASHIMA CT 1.0 147.30
022-108-001-000 385 TASHIMA DR 1.0 147.30
022-108-002-000 393 TASHIMA DR 1.0 147.30
022-111-001-000 1103 FERNWOOD WAY 1.0 147.30
022-111-002-000 1125 FERNWOOD WAY 1.0 147.30
022-111-003-000 1147 FERNWOOD WAY 1.0 147.30
022-111-004-000 1169 FERNWOOD WAY 1.0 147.30
022-111-005-000 1191 FERNWOOD WAY 1.0 147.30
022-111-006-000 1213 FERNWOOD WAY 1.0 147.30
022-112-001-000 321 JASMINE LN 1.0 147.30
022-112-002-000 327 JASMINE LN 1.0 147.30
022-112-003-000 335 JASMINE LN 1.0 147.30
022-112-004-000 343 JASMINE LN 1.0 147.30
022-112-005-000 353 JASMINE LN 1.0 147.30
022-112-006-000 359 JASMINE LN 1.0 147.30
022-112-007-000 369 JASMINE LN 1.0 147.30
022-112-008-000 375 JASMINE LN 1.0 147.30
022-113-001-000 1169 VINEMAPLE WAY 1.0 147.30
022-113-002-000 1191 VINEMAPLE WAY 1.0 147.30
022-113-003-000 1213 VINEMAPLE WAY 1.0 147.30
022-113-004-000 1210 FERNWOOD WAY 1.0 147.30
022-113-005-000 1190 FERNWOOD WAY 1.0 147.30
022-113-006-000 1168 FERNWOOD WAY 1.0 147.30
022-114-001-000 350 JASMINE LN 1.0 147.30
022-114-002-000 358 JASMINE LN 1.0 147.30
022-114-003-000 360 JASMINE LN 1.0 147.30
022-114-004-000 376 JASMINE LN 1.0 147.30
022-114-005-000 1201 PARKSIDE WAY 1.0 147.30
022-114-006-000 1200 VINEMAPLE WAY 1.0 147.30
022-121-001-000 1235 FERNWOOD WAY 1.0 147.30
022-121-002-000 1257 FERNWOOD WAY 1.0 147.30
022-122-002-000 1301 FERNWOOD WAY 1.0 147.30
022-122-003-000 1323 FERNWOOD WAY 1.0 147.30
022-122-004-000 1345 FERNWOOD WAY 1.0 147.30
022-122-005-000 1367 FERNWOOD WAY 1.0 147.30
022-122-006-000 1389 FERNWOOD WAY 1.0 147.30
022-122-007-000 1401 FERNWOOD WAY 1.0 147.30
022-122-008-000 1423 FERNWOOD WAY 1.0 147.30
022-122-009-000 308 KENSINGTON DR 1.0 147.30
022-122-010-000 316 KENSINGTON DR 1.0 147.30
022-122-011-000 324 KENSINGTON DR 1.0 147.30
022-122-012-000 334 KENSINGTON DR 1.0 147.30
022-122-013-000 340 KENSINGTON DR 1.0 147.30
022-122-014-000 346 KENSINGTON DR 1.0 147.30
022-122-015-000 354 KENSINGTON DR 1.0 147.30
022-123-001-000 1235 VINEMAPLE WAY 1.0 147.30
022-123-002-000 1257 VINEMAPLE WAY 1.0 147.30
022-123-003-000 1256 FERNWOOD WAY 1.0 147.30
Willdan Financial Services Page 2 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD-Parkside
Fiscal Year 2025/26 Preliminary Assessment Roll
022-123-004-000 1234 FERNWOOD WAY 1.0 147.30
022-124-001-000 353 LILAC LN 1.0 147.30
022-124-002-000 359 LILAC LN 1.0 147.30
022-124-003-000 369 LILAC LN 1.0 147.30
022-124-004-000 375 LILAC LN 1.0 147.30
022-125-001-000 321 MANDARIN CT 1.0 147.30
022-125-002-000 343 KENSINGTON DR 1.0 147.30
022-125-003-000 351 KENSINGTON DR 1.0 147.30
022-125-004-000 355 KENSINGTON DR 1.0 147.30
022-125-005-000 367 KENSINGTON DR 1.0 147.30
022-125-006-000 373 KENSINGTON DR 1.0 147.30
022-125-007-000 327 MANDARIN CT 1.0 147.30
022-125-008-000 335 MANDARIN CT 1.0 147.30
022-125-009-000 343 MANDARIN CT 1.0 147.30
022-125-010-000 351 MANDARIN CT 1.0 147.30
022-125-011-000 355 MANDARIN CT 1.0 147.30
022-125-012-000 367 MANDARIN CT 1.0 147.30
022-125-013-000 373 MANDARIN CT 1.0 147.30
022-125-014-000 374 MANDARIN CT 1.0 147.30
022-125-015-000 368 MANDARIN CT 1.0 147.30
022-125-016-000 356 MANDARIN CT 1.0 147.30
022-125-017-000 352 MANDARIN CT 1.0 147.30
022-125-018-000 344 MANDARIN CT 1.0 147.30
022-125-019-000 336 MANDARIN CT 1.0 147.30
022-125-020-000 328 MANDARIN CT 1.0 147.30
022-125-021-000 320 MANDARIN CT 1.0 147.30
022-125-022-000 321 KENSINGTON DR 1.0 147.30
022-125-023-000 327 KENSINGTON DR 1.0 147.30
022-125-024-000 335 KENSINGTON DR 1.0 147.30
022-126-001-000 1444 PINECREST DR 1.0 147.30
022-171-001-000 1697 VIEIRA ST 1.0 147.30
022-171-002-000 1675 VIEIRA ST 1.0 147.30
022-171-003-000 1653 VIEIRA ST 1.0 147.30
022-171-004-000 1629 VIEIRA ST 1.0 147.30
022-171-005-000 1607 VIEIRA ST 1.0 147.30
022-171-006-000 1597 VIEIRA ST 1.0 147.30
022-171-007-000 1587 VIEIRA ST 1.0 147.30
022-171-008-000 1575 VIEIRA ST 1.0 147.30
022-171-009-000 1543 VIEIRA ST 1.0 147.30
022-171-010-000 1515 VIEIRA ST 1.0 147.30
022-171-011-000 307 LIVE OAK WAY 1.0 147.30
022-171-012-000 315 LIVE OAK WAY 1.0 147.30
022-171-013-000 323 LIVE OAK WAY 1.0 147.30
022-171-014-000 333 LIVE OAK WAY 1.0 147.30
022-171-015-000 339 LIVE OAK WAY 1.0 147.30
022-171-016-000 345 LIVE OAK WAY 1.0 147.30
022-171-017-000 353 LIVE OAK WAY 1.0 147.30
022-172-001-000 320 LIVE OAK WAY 1.0 147.30
022-172-002-000 328 LIVE OAK WAY 1.0 147.30
022-172-003-000 336 LIVE OAK WAY 1.0 147.30
022-172-004-000 344 LIVE OAK WAY 1.0 147.30
022-172-005-000 354 LIVE OAK WAY 1.0 147.30
022-172-006-000 353 REDWOOD WAY 1.0 147.30
Willdan Financial Services Page 3 of 4

ASSESSOR'S PARCEL NUMBER SITUS ADDRESS EDU CHARGE
($)
City of Livingston
BAD-Parkside
Fiscal Year 2025/26 Preliminary Assessment Roll
022-172-007-000 343 REDWOOD WAY 1.0 147.30
022-172-008-000 335 REDWOOD WAY 1.0 147.30
022-172-009-000 327 REDWOOD WAY 1.0 147.30
022-172-010-000 321 REDWOOD WAY 1.0 147.30
022-173-001-000 1466 PINECREST DR 1.0 147.30
022-173-002-000 1488 PINECREST DR 1.0 147.30
022-173-003-000 1516 PINECREST DR 1.0 147.30
022-173-004-000 1544 PINECREST DR 1.0 147.30
022-173-005-000 1576 PINECREST DR 1.0 147.30
022-173-006-000 1588 PINECREST DR 1.0 147.30
022-173-007-000 1598 PINECREST DR 1.0 147.30
022-173-008-000 368 REDWOOD WAY 1.0 147.30
022-173-009-000 360 REDWOOD WAY 1.0 147.30
022-173-010-000 352 REDWOOD WAY 1.0 147.30
022-173-011-000 331 PEACH AVE 1.0 147.30
022-173-012-000 1656 SPRUCE CT 1.0 147.30
022-173-013-000 1697 SPRUCE CT 1.0 147.30
022-173-014-000 1675 SPRUCE CT 1.0 147.30
022-173-015-000 1653 SPRUCE CT 1.0 147.30
022-173-016-000 1629 SPRUCE CT 1.0 147.30
022-173-017-000 1607 SPRUCE CT 1.0 147.30
022-173-018-000 1608 VIEIRA ST 1.0 147.30
022-173-019-000 1632 VIEIRA ST 1.0 147.30
022-173-020-000 1656 VIEIRA ST 1.0 147.30
022-173-021-000 1676 VIEIRA ST 1.0 147.30
022-173-022-000 1698 VIEIRA ST 1.0 147.30
Summary Fields Value
Number of Parcels to be Levied 185
Total EDUs 185.00
Total Charges $27,250.50
Willdan Financial Services Page 4 of 4