Mammoth Lakes City Council
March 18, 2026

Town Council Agenda

Wednesday, March 18, 2026, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members of the Town Council:

Councilmember Chris Bubser, Councilmember Bill Sauser, Councilmember John Wentworth, Mayor Pro Tem Brent Truax, Mayor Amanda Rice
NOTE: In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact the Town Clerk at (760) 965-3602. Notification 48 hours prior to the meeting will enable the Town to make reasonable arrangements to ensure accessibility to this meeting. (28 CFR 13.102-35.104 ADA Title II)
NOTE: Materials related to an item on this agenda submitted after distribution of the agenda packet are available for public inspection in the Town Offices located at 437 Old Mammoth Road, Suite 230 during normal business hours. Such documents are also available on the Town of Mammoth Lakes website at www.townofmammothlakes.ca.gov subject to staff’s ability to post the documents before the meeting.

NOTE: You may attend the Town Council meetings in person or watch them on the Town of Mammoth Lakes' website at www.townofmammothlakes.ca.gov , on the local government cable channel 18, or via Zoom. Public comments can be submitted to the Town Clerk at [email protected]. before and during the meeting, or may be made in person or via Zoom.

NOTE: All comments will be limited to a speaking time of five minutes.

ZOOM INFORMATION
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1. CALL TO ORDER AND ROLL CALL
Councilmember John Wentworth will be participating in the meeting remotely from the Sonora Inn at 160 S Washington Street, Sonora, CA.

2. PLEDGE OF ALLEGIANCE

3. PUBLIC COMMENTS
The Public Comment portion of the agenda provides the public with an opportunity to address the Town Council on matters not otherwise listed on the agenda. Under California law the Town Council is prohibited from generally discussing or taking action on items not included in the agenda; however, the Town Council may briefly respond to comments or questions from members of the public. Therefore, the Town Council will listen to all public comment, but will not generally discuss the matter or take action on it. Requests for service from the Town may also be made at the Town offices during regular business hours.

Members of the public desiring to speak on a matter appearing on the agenda should ask the Mayor for the opportunity to be heard when the item comes up for Council consideration.

4. ADDITIONS TO THE AGENDA
Opportunity to add urgency items pursuant to Government Code Section 54954.2(b)2, if necessary.

5. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED)

5.1 Town of Mammoth Lakes Social Media Report for February 2026.

5.2 March 2026 Public Works Engineering CIP Update.

6. PUBLIC PRESENTATIONS

6.1 2025 Mammoth Disposal Annual Report.

7. STAFF PRESENTATIONS

7.1 Presentation of Energy Resilience Action Plan.

7.2 Mammoth Yosemite Airport Fire Base Concept Update.

8. CONSENT AGENDA

8.1 Approve the minutes of the regular meeting of March 4, 2026.

8.2 Accept the Project Closeout Report for the Emergency Aboveground Waste Oil Tank Installation Project.

8.3 Adopt the Resolution Initiating the Proceedings to Levy Assessment, Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-1 (Juniper Ridge) for Fiscal Year 2026/27, and Resolution Approving the Annual Report and
setting the time and place for the public hearing on April 15, 2026.

8.4 Adopt the Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-4 (The Bluffs) Maintenance District No. 1 for Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April
15, 2026.

8.5 Adopt the Resolution of Intention to Levy and Collect Annual Assessments within the Benefit Assessment District 2002-01 (Old Mammoth Road) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April
15, 2026.

8.6 Adopt the Resolution of Intention to Levy and Collect Assessments within Benefit Assessment District 2002-02 (North Village) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026.

8.7 Adopt Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 2014-1 (Mammoth View) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026.

8.8 Waive the reading and adopt by title only the ordinance amending Town of Mammoth Lakes Municipal Code Chapters 3.12, Transient Occupancy Tax, and 5.32, Transient Rentals of Residential Units.

8.9 Direct staff to schedule the interviews of the Building Advisory Committee/Board of Appeals applicants on April 1, 2026 starting at 2:50 p.m.

8.10 Accept Check Register 3/5/26 in the amount of $2,628,347.40. Accept Check Register 3/12/26 in the amount of $551,944.98.

9. PUBLIC HEARINGS
Public Hearing Procedure.

The Mayor will open the public hearing and then: Statement and presentation by staff.

Statement and presentation by property owner or appellant. Questions from the Town Council. Call for testimony. Rebuttal to previous testimony by property owner or appellant.

Close the public hearing, terminating public testimony. The Town Council will deliberate the matter and arrive at a decision.

9.1 2026/27 Parks and Recreation Department Fee Schedule Amendments.

9.2 Hold a public hearing under the Tax and Equity Fiscal Responsibility Act (“TEFRA”) in connection with the proposed issuance of revenue bonds by the California Municipal Finance Authority (the “CMFA”) for the Kingfisher II Apartment Affordable Housing Project.

10. POLICY MATTERS

10.1 Approve Resolution to Adopt the Security Camera Policy.

10.2 Consider a funding increase for the Lease to Locals Program.

10.3 Consider the Option Agreement for Termination of the Parcel Disposition and Development Agreement.

10.4 Appointment of Town Council Representatives for Contract Negotiations with Mammoth Lakes Tourism.

10.5 Appointment of Town Council Representatives for Contract Negotiations with Mammoth Lakes Recreation.

11. COUNCILMEMBER REPORTS
Informational reports from Councilmember representatives on committees, commissions, and organizations; general reports on Councilmember activities.

12. CLOSED SESSION

12.1 Pursuant to Government Code Section 54957.6.(a), Conference with Labor Negotiators, the Town Council will meet with its representatives, Town Manager Rob Patterson, Community and Economic Development Director Nolan Bobroff, Human Resources Manager Amanda
Pelham, and Jack Hughes, Partner with Liebert Cassidy Whitmore, with respect to the following Employee Organizations: Mammoth Lakes General Employees Association, Mammoth Lakes Management Employees Association, and the Mammoth Lakes Public Works Employees Association.

12.2 Pursuant to Government Code Section 54957, the Council will hold a conference to consider evaluation of a public employee: Town Manager.

13. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION

14. ADJOURNMENT
The Town Council will adjourn to a regular meeting to be held on Wednesday, April 1, 2026 at 4:00 p.m.

Town of Mammoth Lakes
[February 2026]

Key Takeaways

Key Learnings
Wins Challenges Opportunities
✷ Interactions and
engagement were
highest on very specific
Town content – police
department hiring and
airport tools – showing a
genuine interest in what
we do.
✷ Content was shared,
furthering reach. We
are meeting people in
a space where they
want to interact.
✷ All of the Town’s channels
saw growth
✷ How do we take the
interactions offline for
meaningful conversations
with the community?
✷ How do we combat
misinformation?
✷ Choosing which information
to publish – what does the
community really want to
hear about from us and how
do we turn their online
comments into something
productive?
✷ Due to follower growth our
channels are a powerful
tool for sharing the Town’s
information – harnessing
the best way to use the
channels/information to
share can take us far in
communication.
✷ Interacting with comments
to combat misinformation.

What worked? What didn’t work? Anything major to note?

Reports by Pages

644,302
Views
37,408
3,672 reactions
426 comments
205 shares
+264% from
January
+354
12,128 total followers
+2.9% from January
New followers:
• 72.1% from
reels/video
• 27.9% posts
February Numbers – TOML Facebook
Follower Growth Engagement
Snapshot report of our progress this month.
+80% from
January

Top Performing Posts
Highest Reach, Views
and Interactions
Post
The best performing posts of the month.

Police officer job
openings post from
February 5 was the
top performing post
on FB this month.

Joint post with
MLPD.
231,871 Views
407 Reactions
180 Comments
Other top performers
• Airport new
instrument
approach post
– February 10 –
88,557 Views
• Winter storm
warning post –
February 15 –
57,611 Views
• Snow Smart
Storm reel –
February 17 –
43,407 Views

146,438
-13.3% from January
Views
2,722
2,025 Likes
19 comments
159 Shares
+16.8% from January
+277
7,767 followers
-33.7% from January
February Numbers - TOML Instagram
Follower Growth Interactions
Snapshot report of our progress this month.

Top Performing Posts The best performing posts of the month.

Airport new instrument
approach – February 10
48,797 views
941 Likes
104 Shares
Other top posts/reels by Views:
• ESAC joint post Feb. 26 – 15.8K
• Olympics post Feb. 5 – 14.5K

13,932
Views
+19 208
4,295 followers
February – Mammoth Lakes Trail System Facebook
Follower Growth Interactions
Snapshot report of our progress this month.
+11.8% from January -33.9% from January

13,869
Views
+239 257
6,014 followers
February – Mammoth Lakes Trail System Instagram
Follower Growth Interactions
Snapshot report of our progress this month.
+9.8% from January -12.3% from January

4,676
Views
+5 25
3,289 followers
February – Parks N Rec Facebook
Follower Growth Interactions
Snapshot report of our progress this month.
-90.5% from January -66.5% from January

2,301
Views
+52
2,708 followers
February Parks N Rec - Instagram
Follower Growth Interactions
Snapshot report of our progress this month.
38 -80.4% from January -59.9% from January

14.5K
+302.5% from January
Views
+54 246
751 followers
February Mammoth Lakes Ice - Facebook
Follower Growth Interactions
Snapshot report of our progress this month.
+583.3% from January

16.5K
+183.9% from January
Views
+95 290
1,423 followers
February Mammoth Lakes Ice - Instagram
Follower Growth Interactions
Snapshot report of our progress this month.
+135.8% from January

Purpose of the Town’s Social Media Program
Storytelling
The number one purpose of the Town’s social media program is to tell the Town’s story in a forum that was not being fully utilized previously.

Continuing to steadily grow our audiences on Facebook and Instagram to bring awareness to Town efforts, enforcements, successes, enhancements and partnerships is the main goal.

Observing what type of content receives the most engagement from our local audience will help us achieve our goal.

Currently, contracted efforts are being put into the TOML government-facing pages, which is the bulk of this report. However, TOML staff also operates the LA Kings Ice, Mammoth Parks and Rec, and Mammoth Lakes Trail System pages. Basic stats are included for these pages as well. We do not include MLPD social stats in this report.

Social media is a tool in the Town’s communication toolbox that works in conjunction with newsletters, paid ads, press releases, etc. Page 19 of 291 1 TOWN COUNCIL STAFF REPORT
Title: March 2026 Public Works Engineering CIP Update
Meeting Date: March 18, 2026
Prepared by: Amy Callanan, PE, Engineering Manager
RECOMMENDATION:

Accept the March 2026 Public Works Engineering CIP Update. *** Text shown in bold has changed from the previous update *** Project Notes Budget
Town Civic Center Drywall is being installed and the spaces inside the building are taking shape! Work on exterior siding will begin in the near future, weather dependent. Staff continues to work on design details for interior office partition walls, workstations, and other furniture.
$33M
Mammoth Arts & Cultural
Center (MACC)
Delivery and installation of CMU block walls is expected to start before the end of March, weather dependent.
$17M
Airport Multipurpose
Building Phase 1 – A3
Taxiway & Site Work
Construction is expected to start in April. $2.69M (Phase 1) Minaret MUP The California Transportation Commission successfully allocated $3M in STIP construction funds for the project at the end of January. Staff has released the project out to bid. Bid proposals are due March 20, and construction is expected to take place this summer.
~$3M
Road Striping Maintenance Staff has released the project out to bid. Bid proposals are due March 27, and the work is expected to be completed in early spring.

TBD
2026 Slurry Seal Staff is preparing a plan to be used for bidding this year’s slurry seal project, for work to be completed this summer.

TBD
The Parcel Phase 3
(homeownership)
Infrastructure design is on hold pending further developments and negotiations pertaining to local housing.
$62K (design)
Airport Tee-Hangar Taxilane
Rehabilitation
The design is currently on hold at this time. Environmental monitoring plans are being finalized.
$229K (design)
Airport Multipurpose
Building (ARFF and SRE)
Phase 2
The new project design has been submitted for building permit review. Staff plans to submit a competitive discretionary grant request to the FAA for FFY 26, and the design team is currently working on a detailed cost analysis.

TBD
Main Street MUP /
Mountain Blvd Crosswalk
Design work is in progress, however construction funds or schedule have not yet been identified.
~$200K (design)
TBD (construction)

2 Minaret/Meridian
Roundabout
Design work is in progress. A video of the mockup exercise was shared at a prior meeting regarding the roundabout. Construction funds or schedule have not yet been identified.
$392K (design)
Parks & Trails Signage Staff is working on a bid package for 4 new monument signs to be located at the Parcel, CRC/Mammoth Creek Park, Dog Park, and Shady Rest. We expect to go out to bid this spring.
~$100K
Childcare TI (Interior Fitout)Design is currently on hold pending confirmation of the details of facility operation and management.
$195K (design)
Shady Rest Restroom Design work is in progress. Due to anticipated timing for funding allocation, along with expected lead time for fabrication of the pre-cast restroom building, staff now intends to go out to bid this fall or winter, for construction in summer of 2027.
~$200K (design)

Mammoth Lakes Town Council
Agenda Action Sheet
Title: 2025 Mammoth Disposal Annual Report
Council Meeting Date: 3/18/2026
Prepared by: Pam Kobylarz, Assistant to the Town Manager Emily Zujewski, Sustainability Coordinator
Recommended Motion: Presentation only.

Summary:

In accordance with the Franchise Agreement between Mammoth Disposal and the Town of Mammoth Lakes for Solid Waste Services, Mammoth Disposal will provide an annual report to the Town Council. The report will include the following items:
 Performance for the prior calendar year;
 Any new programs or services anticipated for the next year;  Changes recommended to improve the Town’s ability to meet the goals and/or requirements of state mandates including AB 939, AB 341, AB 1826, and SB 1383;  Any specific plans for provision of such new services;  The estimated expenses and adjustments to rates if any are necessary to compensate Mammoth Disposal for providing such services, or a justification indicating why they believe that such services are not feasible for the Franchise Area;  A discussion of any significant achievements or problems for the preceding year;  Vehicle fleet summary and information; and
 Any relevant updates for technological, economic, and/or regulatory changes in solid waste collection and processing.

Mammoth Disposal has provided the attached report for 2025 and will provide a verbal report at the meeting.

Annual Report
Solid Waste & Recycling
Mammoth Lakes
Town Council
3/18/2026
2025/26
Presented by:

Cassidy Moyer
Sustainability Coordinator

HIGHLIGHTS
STAFF
Drivers
Scale
House
Recycle
Center
Office/
Leadership
18 Total 8 Total 6 Total 8 Total

148 total
Bin damage/repair
Carabineer damage/repair
Wildlife Cleanup
2024 2025

OVERVIEW
CUSTOMER Commercial 679
Residential (TS) 2,161
Res (curbside) 198
Curbside Recycle 176
Roll-off Accounts 34
Customer Complaints Total of 3,248 Accounts
Most Common
Cardboard
Commercial 698
Residential (TS) 2,172
Res (curbside) 206
Curbside Recycle 175
Roll-off Accounts 28
Total of 3,279 Accounts
83 cardboard dumpsters in service
Missed Pickup

OVERALL

PERFORMANCE
WASTE
2025 TOML Monthly Tonnages
Previous Year Comparison
Tons Materials Processor
Municipal Solid Waste Russel Pass LandfillFallon, NV
15,263.38
746.62
C&D Waste, Bulky Items,
Greenwaste
Pumice Valley Landfillnear Lee Vining, CA

7.3 Tires and Concrete Bishop Sunland LandfillBishop, CA 16,017.30 Total Tons of Waste Processed
11,865.79
1,946.87
105.73
13,918.39 Total Tons of Waste Processed

2025 TOML Monthly Tonnages
Previous Year Comparison

OVERALL

PERFORMANCE
Tons Materials Processor
Aluminum, Glass, Paper
Plastic #1, and Plastic #2
Potential Industries
Recycling- Bakersfield, CA 266.25
487.58

RECYCLING
Corugated Cardboard New Indy ContainerboardOxnard, CA
259.64 Misc. Metal Browns Metal RecyclingBishop, CA
1,013.47 Total Tons of Recycling Shipped
235.30
435.86
202.93
874.09 Total Tons of Recycling Shipped

RATE

DIVERSION
2023 2024
2025

10.54%
More recyclables were recovered this
year, but higher overall waste volumes
lowered the diversion percentage.

Materials that didn’t end up in a landfill!

14.89%

11.49%

5.14% monthly average

Service prices will increase every year on
January 1st.

Based on the Consumer Price Index.

Rates increased 3.34%to cover increased
brokerage costs.

Fuel surcharge increased from 4% to 4.10%.

RATE

INCREASES
These price adjustments help
to protect from fluctuating
costs like inflation, changes in
material, processing costs,
and project procurement.

PROCESSING

SPECIALTY
Batteries Lightbulbs
Used oil and
Antifreeze
Accepting
Fridays/Saturdays
Accepting
Fridays/Saturdays
Accepting
Fridays/Saturdays
We have 5 employees
certified in processing.

These items are
collected for free from
TOML residents!

PROCESSING

SPECIALTY
2023
2024
2025
242 946
1,103
E-waste
Computers/Monitors
Broken tech
TV
Kitchen appliances
Chords

38.47 Tons processed in TS 2025
Individual
mattresses

Bear Bins Roll-Off
Trailer

UPGRADES

EQUIPMENT
New Vehicles
$89,940 $109,100 $608,297

Bear Carts

1. 2. 3. 4.

Personalized
Experiences
Feedback
Integration
Customer
Loyalty
$89,940
Developed customized
solutions and tailored
offerings to meet individual
needs.

Actively collected customer
feedback and implemented
improvements based on
suggestions.

Increased customer retention
rates and witnessed positive
word-of-mouth referrals.

MANAGEMENT

WILDLIFE
Priorty calls Reminders Equipment Technology
Reported wildlife
spillages are
prioritized.

Bilingual stickers
on dumpsters.

Wildlife-resistant
locks on all bins.
3 eye tracking
to identify
overfilled bins.
rd

MANDATE
UPDATE

STATE LEVEL
AB2902 Rural Exemption Extension
Changes exemption from December 31,
2026 to January 1, 2037.

Changes re-assessment from every 2
years to every 4 years.

We are currently under an ongoing an
initial assesment with Calrecycle
AB341 Mandatory Commercial Recycling
SB1383California’s Short-Lived Climate
Pollutant Reduction Strategy
Requires all businesses and public entities
generating 4+ cubic yards of solid waste per week,
Even with exemptions as well as multifamily complexes with 5+ units., TOML must continue community education to prevent, reduce,
and redirect organic waste.

Sets statewide methane‑reduction targets
TOML is exempt from organic
food‑waste collection but must collect
green/yard waste when feasible.

AB1826 Mandatory Commercial
Organics Recycling
Ongoing education and reminders to keep all
multifamily units/businesses compliant.

Program Support: Quick help with sorting issues,
signage, and staff guidance when problems arise, or
help is requested.

Supported new starts, along with long‑time local
businesses.

MANDATE
UPDATE

LOCAL REGULATIONS
If you see it, say it!!
Waterbottles are still accepted for recycling!
AB 1276 & SB 1013 – Not new, but still prevalent; we continue to mPage 35 of 291 onitor and stay aligned with all ongoing regulations.

OUTREACH

SUSTAINABILITY
State
Representation
Sustainability
and Growth
Engagement
Regular compliance
calls and reporting with
CalRecycle.

Making recycling efforts
visible, understandable,
and credible.
35 public events.
20 stakeholder
meetings.
5 grants submitted.
16 trainings attended.

New web platform.

Transparency

COLLABORATIVE

EFFORTS
5 classroom visits
to teach about
recycling and food
waste to local TK5 graders.
th
Green Waste roll-off
container services
provided throughout 4
TOML neighborhoods.

Montly Food Waste,
Prevention, Recovery
and Redistributions
facilitated virtually
among local
stakeholders.

Boosters X-mas tree sales
WC Annual Bike Build
Chamber of Commerce
Rotary Club Member
Mammoth Hospital
TOML/TS collection events

Improving Bin
Apperances

HAPPENINGS
NEW
Additions to the Team
Sort Smart! New Technology
Beginning 2026!
Admin assistant
position to help
with reporting.

New ops manager,
drivers/TS staff.

Bin technician to
paint/repair bins.

Reflective tape
added to some
dumpsters.

New stickers,
welding, and
fresh coats of
paint as needed.

Add sorting
Recycle Guide
stickers to bins.

Reduced
residential
customer
sorting.

Constant
exploration of
waste diversion
projects and
improvements.

M
ammothDisposal.com
CassidyMoyer
(760)210-0920
[email protected]

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Presentation of Energy Resilience Action Plan
Council Meeting Date: 3/18/2026
Prepared by: Riley Griesenbeck, Facilities & Asset Manager Recommended Motion: Receive the attached presentation about the Energy Resilience Action Plan.

This plan was prepared in conjunction with the High Sierra Energy Foundation and Southern California Regional Energy Network and includes community feedback, current resilience metrics for critical Town facilities, and potential infrastructure investments to improve energy resilience. This presentation will highlight the key findings from the Plan.

Town of Mammoth Lakes
Energy Resilience Action Plan
Prepared by Riley Griesenbeck, Facilities & Asset Manager In Conjunction with High Sierra Energy Foundation and the Southern California Regional Energy Network

Background
 What is an Energy Resilience Action Plan?
 Roadmap with actionable path towards energy resilience  Based on community-informed, data-driven analysis and facility inventories of energy-related equipment at Town facilities
 Parties:
 Town of Mammoth Lakes
 High Sierra Energy Foundation (HSEF) – local, ratepayer- and grant-funded nonprofit  Southern California Regional Energy Network (SoCalREN) – Program Administrator, administered by LA County that provides energy-related services to entities served by Southern California Edison



Resilience Hub Opportunity Assessment
 Assessment of our critical facilities – in-person audits & energy data analysis  Note that the Edison Theater, the Town’s EOC, is currently being assessed

Community Feedback
 Survey, in English and Spanish, conducted over three months through newsletter, social media & in-person resulted in 78 responses and the following take-aways.

Top Ranked Amenities
to Have at a
Resilience Hub
Heating
Charging
Backup Power
Ongoing Activities
Desired on a Regular
Basis at a
Resilience Hub
Emergency Preparedness
and Recovery &
Food Bank

Survey Responses

Survey Responses

Survey Responses

Survey Responses

--

Recommended Resilience Measures:

Mammoth Yosemite Airport

Recommended Resilience Measures:
299 Commerce Dr (Town Yard)

Recommended Resilience Measures:

Police Department

Recommended Resilience Measures:

Community Recreation Center

Next Steps
 Continue two active projects: LED lighting retrofits and Building Management System controls
 Town to continue working with partners to identify other energy-related opportunities and secure funding
 Incorporate recommended measures into CIP

Questions?

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Mammoth Yosemite Airport Fire Base Concept Update Council Meeting Date: 3/18/2026
Prepared by: Soibian Spring, Airport Manager
Recommended Motion: There is no action required at this time.

Summary: This presentation is before you to provide an update on progress toward the Town Council Strategic Priority of Public Safety through Facility Optimization at Mammoth Yosemite Airport.

TOWN COUNCIL STAFF REPORT
Title: Mammoth Yosemite Airport Fire Base Concept Update Meeting Date: 3/18/2026
Prepared by: Soibian Spring, Airport Manager

PURPOSE
This is an update on current operations at Mammoth Yosemite Airport (MMH) and staff progress toward the Town Council Strategic Priority of Public Safety through Facility Optimization. It will describe how the MMH is uniquely positioned to fulfill this Public Safety priority.

BACKGROUND
MMH was acquired from Mono County in the early 1990’s. After years of preparation MMH realized commercial air service in 2008, with Alaska Airlines. After a legal dispute over development at the airport, the Town of Mammoth Lakes entered into a settlement with the Mammoth Lakes Land Acquisition, LLC in 2012 that protected the Town from bankruptcy, but deeply impacted the organization and limited the revenue generation capability of MMH. This situation led to the formation of a TBID intended to fund marketing and subsidize air service thereby boosting tourism to help offset the settlement’s financial strain. Operations at MMH focused primarily on supporting commercial airline service until March of 2020.

When regional commercial airline service relocated to Eastern Sierra Regional Airport (BIH) in 2021, MMH continued to support charter air service, general aviation (GA), business jet access, military operations, firefighting, the growth of pilot training, and medivac operations.

PRESENT
For many small towns, an airport is their most valuable asset. These days, operations at Mammoth Yosemite Airport are focused on two main endeavors: protecting and growing that asset.

This is happening through capital improvements in pavement, lighting, fences, the Automated Weather Observation System, and attention to the aging water distribution system.

We are supporting regional air service, business jet and private aviation growth through operational excellence, a new instrument approach reducing diversions, investing in training and equipment, reserving land for future large aircraft hangars, and continuing use of the main terminal building for passenger operations and café rather than operating scheduled public charter operations through the FBO terminal and reclaiming the building for its built purpose to house Town staff and equipment.

We are hosting Sierra Life Flight’s daily mobilization to MMH for increased medivac operations due to Mammoth Hospital focusing its emergency services as a Critical Access Hospital on stabilizing acute medical, trauma, and labor & delivery patients for transfer to definitive care.

We are responding to the increasing helicopter traffic of firefighting operations, military training, and utility inspection/maintenance of power lines for fire hazard mitigation, by seeking to build a helicopter parking apron to separate fixed and rotor wing traffic. This will create more ramp space for fixed wing aircraft and protect them from rotor wash.

We are shoring up connectivity through entering into a long-term lease agreement with Enterprise Mobility to continue rental car availability for local residents and travelers, looking to accommodate future electric charging stations for passenger vehicles and aircraft, and conducting analysis of possible Eastern Sierra Transit Authority (ESTA) connections to the North and South including consideration of a park-n-ride overnight parking lot.

And due to our location, modest land availability, and the call to facilitate protection of the community we serve, MMH is actively seeking input from the region’s emergency response agencies.

FUTURE
In the last five years our county has navigated health emergencies, snow emergencies, flooding, fires, avalanches and extended power outages. As the Town of Mammoth Lakes pivots towards Risk Mitigation and Emergency Management to prepare for what the next five years may bring, it has a unique opportunity through the airport to fill a critical role for the region.

California Highway Patrol was the first agency to express interest in locating facilities at MMH.

The airport is ideal for unit access to the highway and to securely accommodate frequent air operations for search and rescue, etc.

CalFire is also considering space at MMH. In response to California’s year-round fire risk, CA AB 252 requires CalFire to implement full staffing levels throughout the year. This combined with expanded State Responsibility Areas (SRAs) for wildfire protection up the 395 corridor to Topaz, points to CalFire seeking to locate resources “at the top of the grade”.

These groups are being welcomed as “anchor tenants”. As emergency response agencies with aviation components, they fit neatly into an airport’s mission. Their utilizations would be served by the helicopter parking apron in our Airport Layout Plan. In the right conditions, air assets prepositioned or lingering longer after a patient drop off could be the difference between a one-acre fire and a 1000-acre fire.

In exploring this use of the airport, Town staff identified an opportunity to address additional regional weaknesses in hazard response: preparedness through training and communication. By reaching out to multiple agencies, it became clear that co-locating resources outside of Town

limits, on Highway 395, could strengthen emergency response and hazard mitigation for the entire region.

To date, we have sought input from representatives of several agencies:
o Town: Mammoth Lakes Police Department, Wildfire Task Force, TOML Leadership, Mammoth Chamber, Mammoth Lakes Fire Department o County: Mono County Sherrif’s Office, Chief Administrative Officer, Mono County Emergency Medical Services, Mono County Fire Chief’s Association, Long Valley Fire Department
o State: CalFire Unit Section Leadership, Local CHP Leadership, CalOES, Department of General Services
o Other: FAA, Aviation Insights, Emmanuels Jones, LADWP From these initial conversations we determined that there are shared needs. A regional EOC could double as a training facility for the kind of training recommended in the After-Action Report from the 2022-2023 Winter Storms. A dedicated dispatch center could be the location to redefine regional dispatch per CA AB 645 and bring it into a central location for employees to access from Bishop. A training center to host ICS, Fire, Medical, Law Enforcement and other emergency response trainings could attract visitors from out of the area who fall in love with the region and become part of our local teams. A central location for emergency response resources could strengthen relationships, functionality and collaboration. This strength could save the Town from the next threat it faces.

NEXT STEPS
 Continue gathering input, there are several agencies and stakeholders yet to connect with  Continue efforts toward a helicopter parking apron by relocation of current airport facilities and exploring acquisition of an Expeditionary Airfield from USMCMWTC  Accommodate a near term temporary utilization of a CalFire engine/crew with ability to pre-position aircraft during fire weather
 Work with California Department of General Services to realize a long-term CHP resident post and CalFire base
 Create a working group from the agencies listed above  Form up infrastructure and building concepts
 Seek funding, engage state and federal lobbyists
Town Council has leaned into the conversations around past incident response and future hazards to protect constituents, visitors, economic assets and the surrounding landscape. The Town is out in front of and leading efforts in Risk Mitigation and Emergency Management. Please include this Public Safety utilization of a Town facility in your work going forward. Advocate for the collaboration, support and resources that our Town and region need to stand this up. Your perspective and advocacy are essential for success.

Town Council Strategic Priority Update:

Public Safety through Facility Optimization
Mammoth Yosemite Airport (MMH)
Fire Base Concept
March 18, 2026 | Soibian Spring | Airport Manager

Background / Milestones
Present / Current Operations
Incidents / Present Risk Climate
Fire Base Concept / MMH ALP
Regional Emergency Resource
Center / Next Steps

BACKGROUND
Milestones of MMH
• Acquisition of Airport early 1990s
• Development of Executive and Corporate Hangars early 2000s • Commercial Air Service with Alaska Airlines 2008
• Settlement /TBID Formation 2012
• End of Commercial Air Service 2020
• Beginning of Commercial Air Service at BIH 2021

PRESENT
Protecting and Growing the Asset
• Capital Improvements
• Regional Passenger Service to Southern California
• General Aviation Growth
• Reserving Land for Large Aircraft Hangars
• Progress Toward building a MultiPurpose SRE/ARFF/ADMIN Building
• Maintaining Part 139 Certification

PRESENT, cont.

Protecting and Growing the Asset
• Investing in Training and Equipment
• Hosting Sierra Life Flight
• Planning for a Rotor/Fixed Wing Separation
• Featuring Connectivity
• Enterprise
• ESTA / Increased Parking
• EV Charging for Vehicles and Aircraft
• Listening to needs of Emergency Response Agencies Based on Current Risk Climate

MAJOR INCIDENTS OF THE LAST 10 YEARS
• Fires
• Snow Emergencies
• Avalanches
• Rescues and Recoveries
• Floods
• Power Outages
• Health Emergencies
• Mass Casualty Traffic Incidents

IDENTIFICATION OF FIRE BASE NEED
• Tipping Point: Creek Fire September 2020 / 380,000 acres • Frequent Use of Airport as USFS Air Ops Fire Base
• Town Leadership, Airport Ops Manager and Long Valley Fire Chief • CHP Seeking Resident Post Facilities on the Airfield 2022 • Inclusion of Helicopter Parking Apron and Support Buildings into 2023 ALP (FAA Approval)
• CalFire SRA Extension Along 395 Corridor
• CA AB 252 responding to 2025 Fire Season in SoCal

FIRE BASE to

PUBLIC SAFETY RESOURCE CENTER
• Anchor Tenants: CalFire, CHP with Aviation Components • Fact Finding/Taking the Temperature: Town, County, State, Federal • Lessons of 2022-2023 Winter Emergency AAR
• Identification of shared needs
• Helicopter Parking Apron/Crew Quarters/Medivac Hangar • EOC / Training Center
• Dispatch / Office of Emergency Services
• Centralized Hub for Regional Training, Communication and Emergency Management Support

NEXT STEPS
• Continue Gathering Input
• Create a Working Group with Interested Agencies and Aviation Consultant
• Feasibility Analysis
• Accommodate a Near Term Temporary Utilization of a CalFire Engine/Crew
• Continue Work Toward Helicopter Parking Apron
• Form Up Infrastructure and Building Concepts
• Seek Advocacy and Funding (State, Local, Federal)

QUESTIONS?
Thank you.

Town Council of Mammoth Lakes
Minutes of Regular Meeting
March 4, 2026, 4:00 p.m.
437 Old Mammoth Road, Suite Z, Mammoth Lakes
Members Present: Councilmember Chris Bubser, Councilmember Bill Sauser, Councilmember John Wentworth, Mayor Pro Tem Brent Truax, Mayor Amanda Rice
_____________________________________________________________________

1. CALL TO ORDER AND ROLL CALL
The Mayor called the meeting to order at 4:00 p.m. in the Council Chamber, 437 Old Mammoth Road, Suite Z, Mammoth Lakes.

2. PLEDGE OF ALLEGIANCE
Town Clerk Jamie Gray led the flag salute.

3. PUBLIC COMMENTS
Brianna Goico, President & CEO of the Mammoth Lakes Chamber of Commerce, gave an update regarding current Chamber activities.

4. ADDITIONS TO THE AGENDA
There were no additions to the agenda.

5. TOWN COUNCIL PRESENTATIONS

5.1 Approve the proclamation declaring March, 2026 as Multiple Sclerosis Awareness Month.

Town Council Minutes
March 4, 2026

PUBLIC COMMENT:

Mel Livermont, National MS Society Ambassador, spoke in support of the proposed proclamation.

Mayor Rice read the proposed proclamation.

Moved by Councilmember Chris Bubser
Seconded by Councilmember Bill Sauser
Approve the proclamation declaring March, 2026 as Multiple Sclerosis Awareness Month.

For (5): Councilmember Chris Bubser, Councilmember Bill Sauser, Councilmember John Wentworth, Mayor Pro Tem Brent Truax, and Mayor Amanda Rice
Carried (5 to 0)

5.2 Recognize promotion of Soibian Spring to Airport Manager.

Town Manager Rob Patterson congratulated Ms. Spring on her promotion.

6. REPORTS FROM COMMISSIONS AND/OR DEPARTMENTS (AS NEEDED) Parks and Recreation Director Stuart Brown gave an update regarding current parks and recreation activities. There was discussion among members of Council and staff.

Sustainability Coordinator Emily Zujewski distributed the new reusable aluminum water bottles for special events. There was discussion among members of Council and staff.

Councilmember Wentworth asked about winter access signage at the Sherwins and Office of Outdoor Recreation Manager Lawson Reif responded.

7. PUBLIC PRESENTATIONS

7.1 Mammoth Lakes Performing Arts Foundation Update.

Jo Bacon, Mammoth Lakes Performing Arts Foundation, gave a presentation regarding the Foundation's annual report of activities. There was discussion among members of Council and Ms. Bacon.

7.2 2026 Eastern Sierra Transit Authority (ESTA) Operations and Administration Update.

Town Council Minutes
March 4, 2026

This item was taken out of order.

Phil Moores, Executive Director of the Eastern Sierra Transit Authority (ESTA), outlined the information in the staff report. There was discussion among members of Council and Mr. Moores.

PUBLIC COMMENT:

Eric Clark, Mammoth Mountain, said he agreed to meet regarding earlier bus hours.

8. STAFF PRESENTATIONS

8.1 Mammoth Crossing Concept Review Application Status Update and Presentation.

Senior Planner Kim Cooke outlined the information in the staff report.

Mark Carney, representing Mammoth Crossing applicant, kicked off the concept review discussion for the Mammoth Crossing Project.

Bobby Laughlin, applicant, thanked the Council for their time and feedback.

John Ashworth, project architect, gave a presentation outlining the proposed project. There was discussion among members of Council and the applicant staff.

8.2 Receive a presentation on the Town’s For-Sale Workforce Housing Guidelines.

Housing Manager Marcus Sproll outlined the information in the staff report.

There was discussion among members of Council and staff.

8.3 Presentation on the Meridian-Minaret Roundabout.

Public Works Director Haislip Hayes outlined the information in the staff report.

Sean Houck, Kimley-Horn, gave a presentation regarding the proposed roundabout at Minaret Road and Meridian Boulevard. There was discussion among members of Council, Mr. Houck, and staff.

9. CONSENT AGENDA
Moved by Councilmember John Wentworth
Seconded by Councilmember Chris Bubser

Town Council Minutes
March 4, 2026

Approve the Consent Agenda.

For (5): Councilmember Chris Bubser, Councilmember Bill Sauser, Councilmember John Wentworth, Mayor Pro Tem Brent Truax, and Mayor Amanda Rice
Carried (5 to 0)

9.1 Approve the minutes of the regular meeting of February 18, 2026.

9.2 Accept Check Register 2/5/26 in the amount of $1,072,878.99. Accept Check Register 2/12/26 in the amount of $924,892.55. Accept Check Register 2/13/26 in the amount of $15,569.88. Accept Check Register 2/26/26 in the amount of $673,768.32.

10. POLICY MATTERS

10.1 2026 Youth Sports Funding Award.

The Mayor called a recess at 6:23 p.m. and the Council reconvened at 6:32 p.m.

Parks and Recreation Director Stuart Brown outlined the information in the staff report. There was discussion among members of Council and staff.

Moved by Mayor Pro Tem Brent Truax
Seconded by Councilmember Bill Sauser
Award $49,000 of Town and Mono County funds to nine non-profit, selfsustaining youth sports organizations to provide enhanced programing or to foster greater participation from low-income residents.

For (5): Councilmember Chris Bubser, Councilmember Bill Sauser, Councilmember John Wentworth, Mayor Pro Tem Brent Truax, and Mayor Amanda Rice
Carried (5 to 0)

10.2 Consider amendments to Town of Mammoth Lakes Municipal Code Chapters 3.12, Transient Occupancy Tax, and 5.32, Transient Rentals of Residential Units.

Housing Manager Marcus Sproll outlined the information in the staff report.

There was discussion among members of Council and staff.

Town Council Minutes
March 4, 2026

Moved by Councilmember John Wentworth
Seconded by Councilmember Chris Bubser
Waive the reading and introduce by title only the ordinance amending Town of Mammoth Lakes Municipal Code Chapters 3.12, Transient Occupancy Tax, and 5.32, Transient Rentals of Residential Units.

For (5): Councilmember Chris Bubser, Councilmember Bill Sauser, Councilmember John Wentworth, Mayor Pro Tem Brent Truax, and Mayor Amanda Rice
Carried (5 to 0)

11. COUNCILMEMBER REPORTS
Councilmember Sauser wished Town Manager Rob Patterson a belated happy birthday.

Mayor Pro Tem Truax spoke about the Mammoth Lakes Recreation annual report. He announced that Byng Hunt had passed away and offered his sympathies to his family.

Councilmember Bubser announced that Wilma Wheeler had passed away.

Mayor Pro Tem Truax congratulated Kate Gray on her top ten finish in the Olympics.

Mayor Rice attended the Eastern Sierra Community Housing Board meeting.

12. CLOSED SESSION
At 6:53 p.m. the Mayor announced that the Council would be entering into closed session for the purposes as stated in the agenda.

12.1 Pursuant to Government Code Section 54956.8, the Town Council will hold a conference with its representatives in regard to property negotiations pertaining to:

Property: APN: 035-010-052
Agency Negotiators: Rob Patterson, Nolan Bobroff, and Marcus Sproll
Negotiating Parties: Town of Mammoth Lakes and Mammoth Lakes Foundation

Town Council Minutes
March 4, 2026

Under Negotiation: Price and terms of payment.

12.2 Pursuant to Government Code Section 54956.8, the Town Council will hold a conference with its representatives in regard to property negotiations pertaining to:

Property: APN: 035-290-001-000/1730 Tavern Road
Agency Negotiators: Rob Patterson, Nolan Bobroff, and Haislip Hayes
Negotiating Parties: Town of Mammoth Lakes and Mammoth Unified School District
Under Negotiation: Price and terms of payment.

12.3 Pursuant to Government Code Section 54957.6.(a), Conference with Labor Negotiators, the Town Council will meet with its
representatives, Town Manager Rob Patterson, Community and Economic Development Director Nolan Bobroff, Human Resources Manager Amanda Pelham, and Jack Hughes, Partner with Liebert Cassidy Whitmore, with respect to the following Employee Organizations: Mammoth Lakes General Employees Association, Mammoth Lakes Management Employees Association, and the Mammoth Lakes Public Works Employees Association.

13. ANNOUNCEMENT OF ACTION TAKEN AFTER CLOSED SESSION
The Council reconvened from closed session at 8:30 p.m. and announced that there was no reportable action taken.

14. ADJOURNMENT
The Council adjourned the meeting at 8:30 p.m.

Jamie Gray, Town Clerk

1 TOWN COUNCIL STAFF REPORT
Title: Project Closeout Report for the Emergency Aboveground Waste Oil Tank Installation Project
Meeting Date: March 18, 2026
Prepared by: Riley Griesenbeck, Facilities & Asset Manager RECOMMENDATION:

Staff recommend Town Council accept the project closeout report for the Emergency Aboveground Waste Oil Tank Installation Project.

BACKGROUND:

At the Town Yard, located at 299 Commerce Drive, the Town operated an underground waste oil storage tank. This tank was out of compliance with numerous sections of the California State Health and Safety Code. Staff were notified about these violations by the Mono County Office of Environmental Health on December 9th, 2024, which listed a total of six (6) class 2 violations associated with this tank. The Town, in discussions with Mono County Office of Environmental Health and contractors, determined that the best solution to remedy the violations and maintain the high level of service at the mechanic yard is to install an indoor, aboveground waste oil storage tank and decommission the existing underground tank.

On July 16th, 2025, the Council adopted Resolution 25-48 authorizing the emergency installation of this aboveground waste oil tank and temporary decommissioning of the current, out of compliance, underground waste oil storage tank through the procurement of the necessary materials, equipment, and services for the scope of work without a competitive bidding process. On July 17th, 2025, the Contractor’s contract was executed and the materials needed for this replacement were ordered.

The Contractor began work on December 8th, after lengthy materials delays, and completed the installation of the aboveground waste oil storage tank, pump stations in three bays, and all conduits, pipes, and reels. This work was completed on December 19th. The triple-rinse and decommissioning of the out of compliance, belowground waste oil tank occurred on January 29th, 2026. The emergency work authorization ended on February 18th, 2026 through the adoption of Resolution 26-02 by the Council.

Notice of Completion for this project was sent to the County Recorder on March 6th, 2026.

2 ANALYSIS:

The completion of the aboveground waste oil tank and subsequent decommissioning of the belowground tank represent the first phase of a three-phase project. The next phase of the project involves soils analysis to determine whether there has been any pollution around the decommissioned tank. This is a standard practice and requirement for full underground storage tank removal and staff does not anticipate adverse findings. The final phase of the project involves the permanent removal of the tank; the scope of this phase will be dictated by the soils analysis and will be coordinated in conjunction with Mono County Office of Environmental Health & Safety.

FINANCIAL CONSIDERATIONS:

The original project estimate for this project was $194,645.03. Expenditures for this project totaled $193,370.69.

Description Cost
Construction Contract – LA Perks $177,083.17
Materials Purchase $16,287.52
Total Project Expenditures $193,370.69
This project was funded by the DIF General Facilities (FD 831).

3 PRE-CONSTRUCTION PHOTOS

POST-CONSTRUCTION PHOTOS

4

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution Initiating the Proceedings to Levy Assessment, Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-1(Juniper Ridge) for Fiscal Year 2026/27, and Resolution Approving the Annual Report, and setting the time and place for the public hearing on April 15, 2026.

Meeting Date: March 18, 2026
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommends that Town Council adopt the resolutions declaring the intent to levy and collect annual assessments within Assessment District 93-1 (Juniper Ridge) for the fiscal year 2026/27, approving the Annual Report, and setting the time and place for the public hearing on April 15, 2026.

BACKGROUND:

Each year at this time, the assessment against properties within Assessment District 93-1 (Juniper Ridge) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the upcoming fiscal year. The Landscaping and Lighting Act of 1972, under which the district was formed, requires that a new Engineer’s Report be prepared and a public meeting and/or public hearing be held each year to determine and levy the annual assessments.

ANALYSIS:

For the summer of 2026, there are no large-scale projects or major maintenance planned.

Funding for annual landscaping maintenance is not available this year. Staff reviewed the condition of the district and considered appropriate maintenance improvements and accruals needed for such improvements. At this time, staff recommend that the maximum levy of $48,000 ($1,200 per lot) be assessed for Fiscal Year 2026/27.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes detail for all financial considerations.

In summary, the total district assessment is $48,000 for the 2026/27 fiscal year.

RESOLUTION NO. 26-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY AND COLLECTION OF ASSESSMENTS FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE) FOR FISCAL YEAR 2026/27
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council previously completed its proceedings in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (the “Act”) to establish the Town’s Assessment District 93-1 (Juniper Ridge) (the “Assessment District”); and WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Assessment District, and the preparation and filing of an annual report.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. Annual Report: The Town Council hereby orders NBS to prepare and file with the Town Clerk the annual report concerning the levy and collection of assessments within the Assessment District for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

2. New Improvements or Changes to Existing Improvements: There are no changes to existing improvements nor are there any items being added to the list of improvements previously approved at the formation of the Assessment District.

PASSED, APPROVED, AND ADOPTED this 18
th day of March, 2026.

Amanda Rice, Mayor
Town of Mammoth Lakes
ATTEST:

Jamie Gray, Town Clerk
Town of Mammoth Lakes

RESOLUTION NO. 26-

A RESOLUTION OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,

DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE)
FOR FISCAL YEAR 2026/27
The Town Council (the “Council”) of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Council previously completed its proceedings in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (the “Act”) to establish the Town’s Assessment District 93-1 (Juniper Ridge) (the “Assessment District”); and WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Assessment District, and the preparation and filing of an Annual Report.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. Intention: The Council hereby declares its intention to levy and collect assessments within the Assessment District to pay the costs of the improvements for the fiscal year commencing July 1, 2026 and ending June 30, 2027. The Council finds that the public’s best interest requires such action.

2. Improvements: The improvements include, but are not limited to turf, shrubs, plants and trees, landscaping, irrigation and drainage systems, graffiti removal, and associated appurtenances within the public right-of-ways or specific easements. Services provided include all necessary services, operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

3. Assessment District Boundaries: The boundaries of the Assessment District are as shown by the assessment diagram filed in the offices of the Town Clerk, which map is made a part hereof by reference.

4. Annual Report: Reference is made to the Annual Report prepared by NBS, on file with the Clerk, for a full and detailed description of the improvements, the boundaries of the Assessment District and the zones therein, and the proposed assessments upon assessable lots and parcels of land within the Assessment District.

5. Notice of Public Hearing: The Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with Section 22629 of the Act.

All objections to the assessment, if any, will be considered by the Council. The Public Hearing will be held on Wednesday April 15, 2026 at 4:00 pm or as soon thereafter as is

Resolution No. 26-

feasible in the Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Council further orders the Clerk to publish notice of this resolution in accordance with Section 22626 of the Act.

6. Increase of Assessment: The maximum assessment is not proposed to increase from the previous year above that previously approved by the property owners (as “increased assessment” is defined in Section 54954.6 of the Government Code).

PASSED, APPROVED, AND ADOPTED this 18
th day of March, 2026.

AMANDA RICE, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

RESOLUTION NO. 26-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR ASSESSMENT DISTRICT 93-1 (JUNIPER RIDGE) FOR FISCAL YEAR 2026/27
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council previously completed its proceedings in accordance with and pursuant to the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500) (the “Act”) to establish the Town’s Assessment District 93-1 (Juniper Ridge) (the “Assessment District”); and WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Assessment District, and the preparation and filing of the Fiscal Year 2026/27 Annual Report (the “Report”); and
WHEREAS, the Town Council has, by previous resolution, ordered NBS to prepare and file such Report; and
WHEREAS, NBS has prepared and filed such Report with the Town Clerk.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. Approval of Report: The Town Council hereby approves the Report concerning the levy of assessments as submitted by NBS for the fiscal year commencing July 1, 2026 and ending June 30, 2027.

PASSED, APPROVED, AND ADOPTED this 18
th day of March, 2026.

AMANDA RICE, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Fiscal Year 2026/27 Engineer’s Report For:

Juniper Ridge Assessment District 93-1
February 2026

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ......................................................... 2

2.2 Description of Improvements ................................................................................. 2

2.3 Description of Maintenance .................................................................................... 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ......................................................................................................... 3

3.2 Definitions of Budget Items ..................................................................................... 4

4. METHOD OF ASSESSMENT .............................................................................................. 5

4.1 Method of Assessment Spread ............................................................................... 5

4.2 Time and Manner of Collecting Assessments ......................................................... 5 APPENDICES .......................................................................................................................... 6 Appendix A – Assessment Diagram ........................................................................................ A Appendix B – Assessment Roll................................................................................................ B

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established Assessment District 93-1 (Juniper Ridge) (the “District”) in 1993 pursuant to the Landscaping and Lighting Act of 1972; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2026/27; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed and an estimate of the costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $76,000.00
Less: Town Contribution for Snow Removal (35,000.00)
Add: Snow Management Reserve 7,000.00
Less: Surplus Funds Levy Credit 0.00
Balance to Assessment $48,000.00
Fiscal Year 2026/27 Maximum Assessment Rate Per Lot $1,200.00 Fiscal Year 2026/27 Actual Assessment Rate Per Lot $1,200.00

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 2

2. PLANS AND SPECIFICATIONS
The District provides and ensures the continued maintenance, servicing, administration, and operation of various improvements and associated appurtenances located within the public right-of-way and dedicated easements within the boundaries of the District.

2.1 Description of the Boundaries of the District
The District is located within the Town. The District is described generally as east of Lake Mary Road and consisting of the residential parcels on Juniper Road and Juniper Court.

2.2 Description of Improvements
The improvements and other items maintained under the District are depicted in the Juniper Ridge Street Improvement Plans for Tract No. 36-168 on file in the office of the Town Engineer. Generally, the improvements consist of the existing public streets accessing the subdivision (Juniper Road and Juniper Court, roadway landscaping, ornamental street lighting, street name and traffic signs, snow stakes along the streets, and the decorative walls opposite of and at the entrance to this subdivision on Lake Mary Road). The juniper trees are a natural feature of the area and for preservation purposes, would be those located within the public rights-of-way.

2.3 Description of Maintenance
Maintenance of the existing improvements and facilities includes normal upkeep and repair but does not include pavement, curb, crib wall, and drainage maintenance during the summer months. The Town Public Work Maintenance Division, as part of its routine summer maintenance program, presently accomplishes the latter. Snow removal and storage is included as a District function for purposes of maintaining the public streets in a safe condition for traffic during the winter season. The prescribed minimum levels of public service are the same as those provided elsewhere throughout the Town.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and estimates the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2026/27 Costs
Annual Maintenance
Snow Management $70,000.00
Landscaping Maintenance 0.00
Lighting Maintenance 0.00
Ornamental Structures 0.00
Subtotal Annual Maintenance Costs $70,000.00
Major Maintenance Costs
Landscape Improvements $0.00
Subtotal Major Maintenance Costs $0.00
Administration Costs
Personnel/Overhead/Consultant $6,000.00
Subtotal Administration Costs $6,000.00
Total District Budget $76,000.00
Less: Town Contribution for Snow Removal ($35,000.00)
Add: Snow Management Reserve 7,000.00
District Property Owner Participation $83,000.00
Less: Surplus Funds Levy Credit 0.00
Fiscal Year 2026/27 District Assessment $48,000.00

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements. The annual snow management budget is based upon a 200-inch snow year.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Lighting Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain streetlights within the District.

Ornamental Structures: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain and repair ornamental structures within the District.

Landscape Improvements: A one-time expense for a large scale landscaping project within the District.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant/Administration: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the County tax roll, as well as County collection fees each year, along with responding to any public inquiries.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 5

4. METHOD OF ASSESSMENT

4.1 Method of Assessment Spread
The total assessment for Fiscal Year 2026/27 shall be levied against each assessable parcel within the District according to benefit received. Non-assessable parcels include all public streets and easements, public rights-of-ways, hills, and easements. Within the District there are a total of 39 parcels, two of which are not assessed. The remaining parcels are single-family residential lots, created by Tract Map No. 36-168.

One parcel includes three lots and another parcel spans across two lots, due to County reconfiguration of the parcels. In total, there are 40 residential lots. The net total assessment is divided equally amongst the 40 residential lots on the basis that each lot benefits equally from the maintained public improvements.

The assessment for Fiscal Year 2026/27 is $1,200.00 per residential lot.

4.2 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 6

APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 A APPENDIX A – ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

THE TOWN OF MAMMOTH LAKES

ASSESSMENT DIAGRAM
ASSESSMENT DISTRICT 93—i
The assessineril nurnbec Cor en~I
lot or parcel with the DisL~j
is as asa~gned by the Coimty
Mono A85e5~ø~~ Ott Ice and
uhown within the circle on tht
d i a cj r a in.
(JUNIPERRIDGE) The boundary of the Dlstric~:
is as sliow,i by tile dark I inc
on kite di agrain.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Juniper Ridge Assessment District 93-1 B APPENDIX B – ASSESSMENT ROLL
A listing of assessor’s parcels assessed within the District for Fiscal Year 2026/27, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following page. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s 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 amount.

Town of Mammoth Lakes
Assessment District 93-1 (Juniper Ridge)
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Number of Lots FY 2026/27 Max. Assessment FY 2026/27 Actual
Assessment
032-150-004-000 1 $1,200.00 $1,200.00
032-150-005-000 1 1,200.00 1,200.00
032-150-006-000 1 1,200.00 1,200.00
032-150-007-000 1 1,200.00 1,200.00
032-150-008-000 1 1,200.00 1,200.00
032-150-009-000 1 1,200.00 1,200.00
032-150-010-000 1 1,200.00 1,200.00
032-150-011-000 1 1,200.00 1,200.00
032-150-012-000 1 1,200.00 1,200.00
032-150-013-000 1 1,200.00 1,200.00
032-150-014-000 1 1,200.00 1,200.00
032-150-015-000 1 1,200.00 1,200.00
032-150-016-000 1 1,200.00 1,200.00
032-150-017-000 1 1,200.00 1,200.00
032-150-018-000 1 1,200.00 1,200.00
032-150-019-000 1 1,200.00 1,200.00
032-150-020-000 1 1,200.00 1,200.00
032-150-023-000 1 1,200.00 1,200.00
032-150-024-000 1 1,200.00 1,200.00
032-150-025-000 1 1,200.00 1,200.00
032-150-026-000 1 1,200.00 1,200.00
032-150-027-000 1 1,200.00 1,200.00
032-150-028-000 1 1,200.00 1,200.00
032-150-029-000 1 1,200.00 1,200.00
032-150-030-000 1 1,200.00 1,200.00
032-150-031-000 1 1,200.00 1,200.00
032-150-032-000 1 1,200.00 1,200.00
032-150-033-000 1 1,200.00 1,200.00
032-150-034-000 1 1,200.00 1,200.00
032-150-035-000 1 1,200.00 1,200.00
032-150-036-000 1 1,200.00 1,200.00
032-150-037-000 1 1,200.00 1,200.00
032-150-038-000 1 1,200.00 1,200.00
032-150-039-000 1 1,200.00 1,200.00
032-150-040-000 1 1,200.00 1,200.00
032-150-043-000 3 3,600.00 3,600.00
032-150-044-000 2 2,400.00 2,400.00
37 Accounts 40 $48,000.00 $48,000.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 1 01/28/2026 01:32:25PM

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 93-4 (The Bluffs) Maintenance District No. 1 for Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026.

Meeting Date: March 18, 2026
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommends the Town Council adopt the Resolution of Intention to levy and collect annual assessments withing Assessment District 93-4, Zone 1 (The Bluffs) Maintenance District No. 1 for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026.

BACKGROUND:

Each year at this time, the assessments against properties within Assessment District 93-4, Zone 1 (The Bluffs) Maintenance District No. 1 must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the coming fiscal year. The Improvement Act of 1911, under which the District was formed, requires a resolution determining the assessment amount to be levied. This agenda item recommends adoption of a resolution approving the annual report in accordance with the Benefit Assessment Act of 1982 and the Improvement Act of 1911.

ANALYSIS:

In Fiscal Year 2025/26, staff reviewed the conditions of district improvements and considered appropriate major maintenance improvements and necessary accruals. There is no large-scale project planned for Summer 2026. The Town has determined that due to current fund balances and long-term needs, it is recommended that a levy of $165,900.00 be assessed in fiscal year 2026/27. The maximum assessment rate per lot is $2,100.00 and the assessment being recommended is $2,100.00 per lot, in order to reach an adequate fund balance for annual maintenance and long-term reserve requirements. A public hearing will be held to ensure the public has an opportunity to comment.

FINANCIAL CONSIDERATIONS:

The Engineer’s Report, as prepared by NBS, includes details for all financial considerations. In summary, the total district assessment is $165,900 for the 2026/27 fiscal year.

RESOLUTION NO. 26-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT ASSESSMENT DISTRICT 93-4, ZONE 1(THE BLUFFS)-MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2026/27
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Improvement Act of 1911, Division 7 of the California Streets and Highways Code, (commencing with Section 5000) (the “Assessment Law”) did, by previous resolution, establish the Assessment District designated as: Assessment District 93-4, Zone 1 (The Bluffs) – Maintenance District No. 1 (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2026 and ending June 30, 2027 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2026/27 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday April 15, 2026 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

2. The Report as presented consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work.

Resolution No. 26-

(b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2026/27.
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed.
(d) An annual assessment for Fiscal Year 2026/27 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District.
(e) The Town’s Contribution will be applied to offset the cost of improvements for Fiscal Year 2026/27, resulting in $165,900 levy to the parcels in the Maintenance District.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Town Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 18
th day of March, 2026.

AMANDA RICE, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Fiscal Year 2026/27 Engineer’s Report For:

Assessment District 93-4, Zone 1 (The Bluffs)
Maintenance District No. 1
February 2026

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs)

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ......................................................... 2

2.2 Description of Improvements and Services ............................................................ 2

2.3 Description of Maintenance .................................................................................... 2

3. ESTIMATED COSTS .......................................................................................................... 4

3.1 District Budget ......................................................................................................... 4

3.2 Definitions of Budget Items ..................................................................................... 5

4. METHOD OF ASSESSMENT .............................................................................................. 6

4.1 Method of Assessment Spread ............................................................................... 6

4.2 Time and Manner of Collecting Assessments ......................................................... 6 APPENDICES .......................................................................................................................... 7 Appendix A – Assessment Diagram ........................................................................................ A Appendix B – Assessment Roll................................................................................................ B

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established Assessment District 93-4, Zone 1 (The Bluffs) – Maintenance District No. 1 (the “District”) in 1993 pursuant to the Improvement Act of 1911; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2026/27; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed and an estimate of the costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $79,000.00
Add: CIP Accumulation 192,697.00
Less: Town Contribution for Snow Removal (35,000.00)
Less: Surplus Funds Levy Credit (70,797.00)
Balance to Assessment $165,900.00
Fiscal Year 2026/27 Maximum Assessment Rate Per Lot $2,100.00 Fiscal Year 2026/27 Actual Assessment Rate Per Lot $2,100.00

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 2

2. PLANS AND SPECIFICATIONS

2.1 Description of the Boundaries of the District
The District is located within the Town’s boundaries. The District is described generally as east of Old Mammoth Road and consisting of the residential parcels on Pine Street, Fir Street, and LeVerne Street.

2.2 Description of Improvements and Services
The following are the improvements authorized for construction within Zone 1 of the District, but not necessarily maintained by the District:
 Roadway, drainage, sewer, power, streetlight, telephone, television cable, and gas line improvements on Benz Way, Fir Street, LeVerne Street, and Pine Street. Offsite road rehabilitation work is also included on Old Mammoth Road from Engineer’s Station 12+00 to LeVerne Street, as well as offsite construction on Fir Street and LeVerne Street from Old Mammoth Road to the project.

2.3 Description of Maintenance
The following improvements are to be maintained entirely by the District.

Within the boundaries of the District, and on LeVerne Street from Old Mammoth Road to the west boundary of the District, and on Fir Street from Old Mammoth Road to the west boundary of the District:
 Roadways and roadway related improvements included but not limited to paving, road shoulders, snow stakes, traffic and street signs, and earth fills appurtenant to the roadway construction and erosion protection.
 Power and maintenance costs for the streetlights at the intersection of Old Mammoth Road and LeVerne Street and Old Mammoth Road and Fir Street (streetlight at Old Mammoth Road and Red Fir to be maintained by the Town.
 Drainage improvements including swales, drywells, culverts, and inlet structures.  The responsibility for raising to new grade, utility, manhole, and monument covers within the roadway at such time as the roadway grade changes. With the exception of the monument well covers, such utility and manhole covers remain the property of the utility company for which they were constructed.
 Snow removal and storage at the level prescribed by and to the specifications of the Town’s Public Works Department.

Old Mammoth Road, from the westerly intersection with Red Fir to LeVerne Street.  Snow removal and storage at the level prescribed by and to the specifications of the Town’s Public Works Department.

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 3 The following improvements are to have maintenance shared by the District and the Town:
 Old Mammoth Road, from the westerly intersection with Red Fir to the southerly end of pavement (snow closure gate).
 Roadways and roadway related improvements included but not limited to paving, road shoulders, snow stakes, traffic and street signs, earth fills appurtenant to the roadway construction and erosion protection.
 Drainage improvements including swales, drywells, culverts, and inlet structures.  The responsibility for raising to new grade, utility, manhole, and monument covers within the roadway at such time as the roadway grade changes. With the exception of the monument well covers, such utility and manhole covers remain the property of the utility company for which they were constructed.

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 4

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and estimates the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2026/27 Costs
Annual Maintenance
Snow Management $70,000.00
Striping 0.00
Incidentals 0.00
Street Maintenance 0.00
Subtotal Annual Maintenance Costs $70,000.00
CIP Accumulation $192,697.00
Administration Costs:

Personnel/Overhead/Consultant $9,000.00
Subtotal Administration Costs $9,000.00
Total District Budget $271,697.00
Add: Snow Management Reserve $0.00
Less: Town Contribution for Snow Removal (35,000.00)
District Property Owner Participation and Reserves ($35,000.00) Less: Surplus Funds Levy Credit ($70,797.00)
Fiscal Year 2026/27 District Assessment $165,900.00

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 5

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements. The annual snow management budget is based upon a 200-inch snow year.

Striping: Includes expenses of any kind of device or material that is used on a road surface in order to convey official information.

Incidentals: Includes expenses such as engineering and attorney fees, printing, advertising, superintendent fees, investigation and report fees, and other associated fees defined in Section 5024 of the Improvement Act of 1911.

Street Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain the street improvements, including the power of streetlights, annual asphalt repair, striping of the road, maintenance of road signs, maintenance of retaining walls, maintenance of guard rails, and sweeping, as necessary.

CIP Accumulation: Capital Improvement Program Accumulation includes the cost to provide periodic asphalt fog seal, slurry seal, and replacement. Fog seals and slurry seals typically alternate and occur every three years. Asphalt replacement typically occurs every 20 years or so.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant/Administration: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual report, resolutions and placing the assessment amounts onto the County tax roll each year, County collection fees, along with responding to any public inquiries.

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 6

4. METHOD OF ASSESSMENT

4.1 Method of Assessment Spread
The total assessment for Fiscal Year 2026/27 shall be levied against each assessable parcel within the District according to the special benefit received. Exempt, or non-assessable parcels, include all public streets and easements, public rights-of-ways, public agency-owned properties and easements, and all federally owned properties. Within the District, there are a total of 78 parcels, two of which are exempt from assessments, as specified in the Final Engineer’s Report dated July 2, 2014. The remaining parcels are single-family residential lots that benefit from the improvements. Some parcels span across multiple lots.

On the basis that each lot benefits equally from the maintained public improvements, the net total assessment is divided equally amount the 79 residential lots.

The assessment for Fiscal Year 2026/27 is $2,100.00 per residential lot.

4.2 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) 7

APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) A APPENDIX A – ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

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16

Town of Mammoth Lakes
Fiscal Year 2026/27 Annual Report - Assessment District 93-4, Zone 1 (The Bluffs) B APPENDIX B – ASSESSMENT ROLL
A listing of assessor’s parcels assessed within the District for Fiscal Year 2026/27, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s 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 amount.

Town of Mammoth Lakes
Assessment District 93-4, Zone 1 (The Bluffs)
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Number of Lots FY 2026/27 Max. Assessment FY 2026/27 Actual
Assessment
022-300-049-000 1.0 $2,100.00 $2,100.00
022-300-050-000 1.0 2,100.00 2,100.00
022-300-051-000 1.0 2,100.00 2,100.00
022-300-052-000 1.0 2,100.00 2,100.00
022-300-053-000 1.0 2,100.00 2,100.00
022-300-054-000 1.0 2,100.00 2,100.00
022-300-057-000 1.0 2,100.00 2,100.00
022-300-058-000 1.0 2,100.00 2,100.00
022-300-059-000 1.0 2,100.00 2,100.00
022-300-060-000 1.0 2,100.00 2,100.00
022-300-061-000 1.0 2,100.00 2,100.00
022-300-062-000 1.0 2,100.00 2,100.00
022-300-063-000 1.0 2,100.00 2,100.00
022-300-064-000 1.0 2,100.00 2,100.00
022-300-065-000 1.0 2,100.00 2,100.00
022-300-066-000 1.0 2,100.00 2,100.00
022-300-067-000 1.0 2,100.00 2,100.00
022-300-069-000 2.0 4,200.00 4,200.00
022-381-021-000 1.0 2,100.00 2,100.00
022-381-022-000 1.0 2,100.00 2,100.00
022-381-023-000 1.0 2,100.00 2,100.00
022-381-024-000 1.0 2,100.00 2,100.00
022-381-025-000 1.0 2,100.00 2,100.00
022-381-026-000 1.0 2,100.00 2,100.00
022-381-027-000 1.0 2,100.00 2,100.00
022-381-030-000 1.5 3,150.00 3,150.00
022-381-031-000 1.5 3,150.00 3,150.00
022-382-004-000 1.0 2,100.00 2,100.00
022-382-030-000 1.0 2,100.00 2,100.00
022-382-031-000 1.0 2,100.00 2,100.00
022-382-032-000 1.0 2,100.00 2,100.00
022-382-033-000 1.0 2,100.00 2,100.00
022-382-034-000 1.0 2,100.00 2,100.00
022-382-035-000 1.0 2,100.00 2,100.00
022-382-036-000 1.0 2,100.00 2,100.00
022-382-037-000 1.0 2,100.00 2,100.00
022-382-039-000 1.0 2,100.00 2,100.00
022-382-040-000 1.0 2,100.00 2,100.00
022-382-041-000 1.0 2,100.00 2,100.00
022-382-042-000 1.0 2,100.00 2,100.00
022-382-043-000 1.0 2,100.00 2,100.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 2 01/30/2026 03:14:11PM

Town of Mammoth Lakes
Assessment District 93-4, Zone 1 (The Bluffs)
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Number of Lots FY 2026/27 Max. Assessment FY 2026/27 Actual
Assessment
022-382-044-000 1.0 2,100.00 2,100.00
022-382-045-000 1.0 2,100.00 2,100.00
022-382-046-000 1.0 2,100.00 2,100.00
022-382-047-000 1.0 2,100.00 2,100.00
022-382-048-000 1.0 2,100.00 2,100.00
022-382-049-000 1.0 2,100.00 2,100.00
022-382-050-000 1.0 2,100.00 2,100.00
022-382-051-000 1.0 2,100.00 2,100.00
022-382-053-000 1.0 2,100.00 2,100.00
022-382-054-000 1.0 2,100.00 2,100.00
022-392-010-000 1.0 2,100.00 2,100.00
022-392-013-000 1.0 2,100.00 2,100.00
022-392-014-000 1.0 2,100.00 2,100.00
022-392-017-000 1.5 3,150.00 3,150.00
022-392-018-000 1.5 3,150.00 3,150.00
022-393-012-000 1.0 2,100.00 2,100.00
022-393-013-000 1.0 2,100.00 2,100.00
022-393-014-000 1.0 2,100.00 2,100.00
022-393-041-000 1.0 2,100.00 2,100.00
022-393-042-000 1.0 2,100.00 2,100.00
022-393-043-000 1.0 2,100.00 2,100.00
022-393-044-000 1.0 2,100.00 2,100.00
022-393-045-000 1.0 2,100.00 2,100.00
022-393-046-000 1.0 2,100.00 2,100.00
022-393-047-000 1.0 2,100.00 2,100.00
022-393-048-000 1.0 2,100.00 2,100.00
022-393-049-000 1.0 2,100.00 2,100.00
022-393-050-000 1.0 2,100.00 2,100.00
022-393-051-000 1.0 2,100.00 2,100.00
022-393-052-000 1.0 2,100.00 2,100.00
022-393-053-000 1.0 2,100.00 2,100.00
022-400-016-000 1.0 2,100.00 2,100.00
022-400-021-000 1.0 2,100.00 2,100.00
022-400-022-000 1.0 2,100.00 2,100.00
022-400-025-000 1.0 2,100.00 2,100.00
76 Accounts 79.0 $165,900.00 $165,900.00
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 2 01/30/2026 03:14:11PM

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution of Intention to Levy and Collect Annual Assessments within the Benefit Assessment District 2002-01 (Old Mammoth Road) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026
Meeting Date: March 18, 2026
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommend that Town Council adopt the Resolution of Intention to levy and collect annual assessments within Benefit Assessment District 2002-01 (Old Mammoth Road) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026.

BACKGROUND:

Each year, the assessment against properties within Benefit Assessment District 2002-01 (Old Mammoth Road) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the coming fiscal year. The Benefit Assessment Act of 1982, under which the district was formed, requires that a new Engineer’s Report be prepared each year to determine and levy the annual assessments.

ANALYSIS:

In past years the Town, on behalf of the district, made minor landscaping improvements.

Last year the Town’s Contractor implemented maintenance improvements to topsoil as well as hydroseeding and manual watering. This spring the Town’s Contractor will perform investigative work on the irrigation system. Based on findings, Staff will implement some permanent landscaping features and plan for future irrigation repairs and landscaping.

Therefore, the budget has been programmed accordingly. Throughout Fiscal Year 2025/26 staff reviewed the conditions of district facilities and considered appropriate maintenance improvements and necessary accruals. Staff recommend that the Town levy an assessment amount of $211,100 for Fiscal Year 2026/27 to preserve necessary funds for future projects and maintenance including snow removal expenses. The maximum allowed for the district assessment is $256,493.83. A public hearing is required under the code sections for which the assessment is governed.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes details for all Financial Considerations. In summary, the total district assessment is $211,100 for the 2026/27 fiscal year.

RESOLUTION NO. 26-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT OLD MAMMOTH ROAD BENEFIT ASSESSMENT DISTRICT NO. 2002-1 FOR FISCAL YEAR 2026/27
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Benefit Assessment Act of 1982, Title 5 Division 2, of the California Government Code (commencing with Section 54703), Article XIII D of the Constitution of the State and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (collectively, hereafter referred to as the “Assessment Law”) did, by previous resolution, establish the Benefit Assessment District designated as: Old Mammoth Road Benefit Assessment District No. 2002-1 (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2026 and ending June 30, 2027 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2026/27 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday April 15, 2026 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

Resolution No. 26-

2. The Report as presented consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work. (b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2026/27.
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed.
(d) An annual assessment for Fiscal Year 2026/27 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District in proportion to the special benefits received; together with a formula pursuant to which such annual assessment may be adjusted annually for inflation pursuant to the Assessment Law without the necessity for additional assessment ballot procedures.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Town Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 18
th day of March, 2026.

AMANDA RICE, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Fiscal Year 2026/27 Engineer’s Report For:

Old Mammoth Road
Benefit Assessment District No. 2002- 1
February 2026

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ......................................................... 2

2.2 Description of Improvements and Services ............................................................ 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ......................................................................................................... 3

3.2 Definitions of Budget Items ..................................................................................... 4

4. METHOD OF ASSESSMENT .............................................................................................. 5

4.1 Statutory Considerations ......................................................................................... 5

4.2 Method of Assessment Spread ............................................................................... 6

4.3 Maximum Annual Assessment Increase ................................................................. 9

4.4 Time and Manner of Collecting Assessments ......................................................... 9 APPENDICES ........................................................................................................................ 10 Appendix A – Assessment Diagram ........................................................................................ A Appendix B – Assessment Roll................................................................................................ B

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established the Old Mammoth Road Benefit Assessment District No. 2002-1 (the “District”) in 2002 pursuant to the Benefit Assessment Act of 1982; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2026/27; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed, and an estimate of the costs of the maintenance, operations and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $294,400.00
Less: Town General Benefit Contribution for Snow Removal (25,000.00) Less: Surplus Funds Levy Credit (58,300.00)
Add: Snow Management Reserve 0.00
Add: Contingencies and Replacement Accruals 0.00
Less: Contribution from District Funds 0.00
Balance to Assessment $211,100.00
Total District Linear Front Footage 7,390.210
Fiscal Year 2026/27 Maximum Assessment per Linear Foot $34.70 Fiscal Year 2026/27 Assessment per Linear Foot $28.56

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 2

2. PLANS AND SPECIFICATIONS
The District provides and ensures the continued maintenance, servicing, administration, and operation of various improvements and associated appurtenances located within the public right-of-way and dedicated easements within the boundaries of the District.

2.1 Description of the Boundaries of the District
The District is located within the Town. The District boundaries are described as generally west of Sierra Park Road, south of Main Street (Highway 203), and along Old Mammoth Road to Mammoth Creek Park.

The District consists of 408 assessable parcels including a combination of residential (condominium units) and commercial properties located along Old Mammoth Road.

2.2 Description of Improvements and Services
The improvements include the installation, upgrade, construction, or reconstruction of irrigation and landscaping, street lighting, streets, sidewalks and driveways, curb and gutter, drainage facilities, and snowmelt tubing systems. The maintenance services include the operation, maintenance, and servicing of the improvements and appurtenant services including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of the improvements and services.

This annual report makes reference to the plans and specifications for the improvements, which are on file with the Town. The improvements within the District may include, but are not limited to: snow management, drainage, landscaping, curb, gutter and sidewalk repairs and maintenance. Services provided include all necessary services, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications section of this report are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and projects the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2026/27 Costs
Annual Maintenance Costs:

Snow Management $50,000.00
Summer Sidewalk Sweeping 400.00
Incidentals 0.00
Landscaping Maintenance 25,000.00
Public Utility Maintenance 1,000.00
Banners 0.00
Curb, Gutter, Maintenance Repairs & Contingency 5,000.00 Subtotal Annual Maintenance Costs $81,400.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 202,000.00
Subtotal Major Maintenance Costs $202,000.00
Administration Costs:

Personnel/Overhead/Consultant $10,800.00
County Collection Fees 200.00
Subtotal Administration Costs $11,000.00
Total District Budget $294,400.00
Less: CIP Contribution $0.00
Less: Town General Benefit Contribution for Snow Removal (25,000.00) Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
District Property Owner Participation and Reserves ($25,000.00) Less: Surplus Funds Levy Credit ($58,300.00)
Fiscal Year 2026/27 District Assessment $211,100.00

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements and sidewalk snowmelt expenses. The annual snow management budget is based upon a 200-inch snow year.

Summer Sidewalk Sweeping: Includes sweeping of the sidewalk improvements during the summer months.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Curb, Gutter, Sidewalk Repairs & Contingency: Includes the scheduled repair and rebuilding of pumps and motors in addition to items that are generally unforeseen and not normally included in the yearly maintenance contract costs. This may include repair of damaged equipment due to vandalism, storms, etc.

Also included may be planned upgrades that provide a direct benefit to the District.

Light Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain streetlights within the District.

Banners: Includes the installation and maintenance of banners on streetlights within the District.

Landscape Improvements: A one-time expense for a project that includes the installation of pavers, planter boxes, and plants. Project also includes improvements to the entire irrigation system to meet current water usage allowances.

Sidewalk Improvements: A one-time expense project however, there are no large-scale sidewalk projects planned for Fiscal Year 2026/27.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries. This item also includes County collection fees.

3.2.3 CURB/GUTTER/SIDEWALK AND SNOW MANAGEMENT AND RESERVES Includes the amount necessary to provide the revenue needed to provide for a full year of District snow removal costs. The operating reserve will also include amounts needed to provide for District repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include the repair, replacement, or renovation of District improvements due to snow management activities, weather, vandalism, etc.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 5

4. METHOD OF ASSESSMENT

4.1 Statutory Considerations
Proposition 218, the “Right to Vote on Taxes Act” was approved by California voters in 1996, which added Articles XIIIC and XIIID to the California State Constitution. The primary results of Proposition 218 were stricter definitions of assessments, special taxes, fees, and charges, and a general mandate for some type of voter approval for any new or increased tax, assessment, or property-related fee. The Proposition 218 Omnibus Implementation Act (the “Implementation Act”) was approved July 1, 1997. The Implementation Act provided for procedures throughout the notice, protest and hearing process.

4.1.1 GENERAL BENEFIT
Proposition 218 requires that any local agency proposing to increase or impose a special assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that the property owners are not charged with an assessment that pays for general benefits. Thus, a local agency carrying out projects or services that provide both special and general benefits may levy an assessment to pay for the special benefits but must acquire separate funding to pay for those general benefits.

The District provides snow management services along Old Mammoth Road, which is an arterial/collector street. The snow management services provide a portion of general benefit to both properties and the public at large. So that properties within the District boundaries do not pay for the general benefit of the snow management services, the Town contributes approximately one-half of the annual snow management budget to the total annual District budget.

4.1.2 SPECIAL BENEFIT
Pursuant to Proposition 218, or more specifically Article XIIID, Section 2(i) “Special benefit means 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.”
All parcels that have special benefit conferred upon them as a result of the improvements, services and activities provided shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the improvements, services and activities.

In accordance with Article XIIID Section 4(a) “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public easements, and rights-of-ways.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 6 The maintenance and operation of improvements and services, more fully described in the Plans and Specifications section of this report, are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
 allowing individual parcels to be developed and used to their fullest extent by ensuring adequate snow management, drainage, and sidewalk sweeping which is essential to the use, preservation, and protection of those properties, and
 improving the livability, appearance, and desirability for properties within the boundaries, through landscaping of the District, and
 providing for safe vehicular and pedestrian access through proper snow management, drainage, streetlighting, and sidewalk maintenance for properties within the District, and  ensuring that the improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District.

The above-mentioned items contribute to a specific enhancement of the properties within the District.

Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.

4.2 Method of Assessment Spread
There are 408 assessed parcels within the District. Due to the linear nature of the maintenance and operation of the improvements, parcels within the District are deemed to receive proportional special benefit from the maintenance and operation of the improvements, based on their assigned linear frontage to Old Mammoth Road. The assessment is spread to each parcel within the District as follows for Fiscal Year 2026/27:

Description Amount/Rate
Total District Linear Feet 7,390.21

Maximum Maintenance Assessment Per Linear Foot (1) $34.70 Total Maximum District Assessment (2) $256,493.83

Estimated Maintenance Assessment Per Linear Foot (3) $28.56 Total Estimated District Assessment (2) $211,100.00
(1) The maximum maintenance assessment per linear foot is subject to a 2% increase per year. (2) Does not include rounding adjustments for tax roll purposes. (3) Amount truncated for the purposes of this report.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 7 The following table provides the maximum assessment per linear foot for the District for the past five fiscal years:

Fiscal Year
Total Maximum
Assessment (1)
Total
Linear Feet
Maximum
Assessment
Per Linear Foot (1)
2022/23 239,960.65 7,390.210 32.06
2023/24 241,659.87 7,390.210 32.70
2024/25 246,463.50 7,390.210 33.35
2025/26 251,414.94 7,390.210 34.02
2026/27 256,493.83 7,390.210 34.70
(1) Differences due to rounding adjustments for purposes of this report.

4.2.1 CONDOMINIUM ASSESSMENT:

Condominiums receive an equal share of the linear footage assigned to the building and thus receive a per unit assessment. The following table provides the Fiscal Year 2026/27 maximum annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2026/27
Maximum
Assessment Per
Linear Foot
FY 2026/27
Total
Maximum
Assessment (1)
FY 2026/27
Maximum
Assessment
Per Unit (1)
Sierra Manor 148 713.922 $34.70 $24,778.28 $167.42
Sierra Park Villas 100 448.770 34.70 15,575.57 155.75
Sherwin Villas 70 304.598 34.70 10,571.76 151.02
Meridian Commons 10 97.400 34.70 3,380.49 338.04
Sherwin Plaza III 10 117.900 34.70 4,091.98 409.19
Plaza at
Mammoth Lakes 11 262.020 34.70 9,093.99 826.72
Sherwin Professional
Plaza 12 199.920 34.70 6,938.67 578.22
Five-Forty 15 90.120 34.70 3,127.82 208.52
Totals: 376 2,234.650 $77,558.56
(1) Differences due to rounding adjustments for purposes of this report.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 8 The following table provides the Fiscal Year 2026/27 proposed annual assessment per unit for the condominiums within the District:

Name of
Condominium Units
Linear Front
Footage
FY 2026/27
Assessment Per
Linear Foot (1)
FY 2026/27
Total
Assessment (2)
FY 2026/27
Assessment
Per Unit (2)
Sierra Manor 148 713.922 $28.56 $20,393.06 $137.79
Sierra Park Villas 100 448.770 28.56 12,819.03 128.19
Sherwin Villas 70 304.598 28.56 8,700.78 124.29
Meridian Commons 10 97.400 28.56 2,782.21 278.22
Sherwin Plaza III 10 117.900 28.56 3,367.79 336.77
Plaza at
Mammoth Lakes 11 262.020 28.56 7,484.55 680.41
Sherwin Professional
Plaza 12 199.920 28.56 5,710.67 475.88
Five-Forty 15 90.120 28.56 2,574.26 171.61
Total: 376 2,234.650 $63,832.35
(1) Amount truncated for the purposes of this report.
(2) Differences due to the use of truncated rates as well as rounding adjustments for purposes of this report.

4.2.2 NON-CONDOMINIUM PARCEL ASSESSMENTS:

Non-condominium properties have the following Fiscal Year 2026/27 maximum annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2026/27 Maximum
Assessment Per
Linear Foot
FY 2026/27 Maximum
Total Assessment (1)
32 5,155.560 $34.70 $178,935.28
(1) Differences due to rounding adjustments for purposes of this report.

Non-condominium properties have the following Fiscal Year 2026/27 proposed annual assessment rates within the District:

Parcels
Linear Front
Footage
FY 2026/27
Assessment
Per Linear Foot (1)
FY 2026/27
Total Assessment (2)
32 5,155.560 $28.56 $147,267.63
(1) Amount truncated for the purposes of this report.
(2) Differences due to the use of truncated rates as well as rounding adjustments for purposes of this report.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 9

4.3 Maximum Annual Assessment Increase
The Fiscal Year 2002/03 maintenance assessment rate set the initial maximum assessment rate for the first three fiscal years of the District. Beginning Fiscal Year 2005/06, the maximum annual assessment rate shall increase 2% over the previous year’s maximum annual assessment rate. Regardless of the assessment amount actually levied each year (assessments may be levied at less than the maximum assessment rate), the maximum allowable assessment rate will increase. Any increase in the actual amount of the assessment levied, as long as it does not exceed the maximum allowable assessment for that fiscal year, will not be considered an increase of the assessment as defined by Proposition 218.

4.4 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 10

APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 A APPENDIX A – ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - Old Mammoth Road Benefit Assessment District 2002-1 B APPENDIX B – ASSESSMENT ROLL
A listing of assessor’s parcels assessed within the District for Fiscal Year 2026/27, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s 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 amount.

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-120-010-000 186.20 Individual $5,318.62
035-120-012-000 347.31 Individual 9,920.84
035-120-016-000 119.98 Individual 3,427.06
035-140-008-000 71.59 Individual 2,044.94
035-140-009-000 84.87 Individual 2,424.28
035-140-017-000 116.03 Individual 3,314.36
035-140-018-000 316.75 Individual 9,047.90
035-170-002-000 100.00 Individual 2,856.48
035-170-003-000 118.86 Individual 3,395.20
035-170-025-000 100.00 Individual 2,856.48
035-171-001-000 16.66 Sherwin Professional Plaza 475.88 035-171-002-000 16.66 Sherwin Professional Plaza 475.88 035-171-003-000 16.66 Sherwin Professional Plaza 475.88 035-171-004-000 16.66 Sherwin Professional Plaza 475.88 035-171-005-000 16.66 Sherwin Professional Plaza 475.88 035-171-006-000 16.66 Sherwin Professional Plaza 475.88 035-171-007-000 16.66 Sherwin Professional Plaza 475.88 035-171-008-000 16.66 Sherwin Professional Plaza 475.88 035-171-009-000 16.66 Sherwin Professional Plaza 475.88 035-171-010-000 16.66 Sherwin Professional Plaza 475.88 035-171-011-000 16.66 Sherwin Professional Plaza 475.88 035-171-012-000 16.66 Sherwin Professional Plaza 475.88 035-172-001-000 11.79 Sherwin Plaza III 336.76
035-172-002-000 11.79 Sherwin Plaza III 336.76
035-172-003-000 11.79 Sherwin Plaza III 336.76
035-172-004-000 11.79 Sherwin Plaza III 336.76
035-172-005-000 11.79 Sherwin Plaza III 336.76
035-172-006-000 11.79 Sherwin Plaza III 336.76
035-172-007-000 11.79 Sherwin Plaza III 336.76
035-172-008-000 11.79 Sherwin Plaza III 336.76
035-172-009-000 11.79 Sherwin Plaza III 336.76
035-172-010-000 11.79 Sherwin Plaza III 336.76
035-180-012-000 165.65 Individual 4,731.76
035-181-001-000 4.82 Sierra Manor #1 137.78
035-181-002-000 4.82 Sierra Manor #1 137.78
035-181-003-000 4.82 Sierra Manor #1 137.78
035-181-004-000 4.82 Sierra Manor #1 137.78
035-181-005-000 4.82 Sierra Manor #1 137.78
035-181-006-000 4.82 Sierra Manor #1 137.78
035-181-007-000 4.82 Sierra Manor #1 137.78
035-181-008-000 4.82 Sierra Manor #1 137.78
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 1 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-181-009-000 4.82 Sierra Manor #1 137.78
035-181-010-000 4.82 Sierra Manor #1 137.78
035-181-011-000 4.82 Sierra Manor #1 137.78
035-181-012-000 4.82 Sierra Manor #1 137.78
035-181-013-000 4.82 Sierra Manor #1 137.78
035-181-014-000 4.82 Sierra Manor #1 137.78
035-181-015-000 4.82 Sierra Manor #1 137.78
035-181-016-000 4.82 Sierra Manor #1 137.78
035-181-017-000 4.82 Sierra Manor #1 137.78
035-181-018-000 4.82 Sierra Manor #1 137.78
035-181-019-000 4.82 Sierra Manor #1 137.78
035-181-020-000 4.82 Sierra Manor #1 137.78
035-181-021-000 4.82 Sierra Manor #1 137.78
035-181-022-000 4.82 Sierra Manor #1 137.78
035-181-023-000 4.82 Sierra Manor #1 137.78
035-181-024-000 4.82 Sierra Manor #1 137.78
035-181-025-000 4.82 Sierra Manor #1 137.78
035-181-026-000 4.82 Sierra Manor #1 137.78
035-181-027-000 4.82 Sierra Manor #1 137.78
035-181-028-000 4.82 Sierra Manor #1 137.78
035-181-029-000 4.82 Sierra Manor #1 137.78
035-181-030-000 4.82 Sierra Manor #1 137.78
035-181-031-000 4.82 Sierra Manor #1 137.78
035-181-032-000 4.82 Sierra Manor #1 137.78
035-181-033-000 4.82 Sierra Manor #1 137.78
035-181-034-000 4.82 Sierra Manor #1 137.78
035-181-035-000 4.82 Sierra Manor #1 137.78
035-181-036-000 4.82 Sierra Manor #1 137.78
035-181-037-000 4.82 Sierra Manor #1 137.78
035-181-038-000 4.82 Sierra Manor #1 137.78
035-181-039-000 4.82 Sierra Manor #1 137.78
035-181-040-000 4.82 Sierra Manor #1 137.78
035-181-041-000 4.82 Sierra Manor #1 137.78
035-181-042-000 4.82 Sierra Manor #1 137.78
035-181-043-000 4.82 Sierra Manor #1 137.78
035-181-044-000 4.82 Sierra Manor #1 137.78
035-181-045-000 4.82 Sierra Manor #1 137.78
035-181-046-000 4.82 Sierra Manor #1 137.78
035-181-047-000 4.82 Sierra Manor #1 137.78
035-181-048-000 4.82 Sierra Manor #1 137.78
035-181-049-000 4.82 Sierra Manor #1 137.78
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 2 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-181-050-000 4.82 Sierra Manor #1 137.78
035-181-051-000 4.82 Sierra Manor #1 137.78
035-181-052-000 4.82 Sierra Manor #1 137.78
035-182-053-000 4.82 Sierra Manor #2 137.78
035-182-054-000 4.82 Sierra Manor #2 137.78
035-182-055-000 4.82 Sierra Manor #2 137.78
035-182-056-000 4.82 Sierra Manor #2 137.78
035-182-057-000 4.82 Sierra Manor #2 137.78
035-182-058-000 4.82 Sierra Manor #2 137.78
035-182-059-000 4.82 Sierra Manor #2 137.78
035-182-060-000 4.82 Sierra Manor #2 137.78
035-182-061-000 4.82 Sierra Manor #2 137.78
035-182-062-000 4.82 Sierra Manor #2 137.78
035-182-063-000 4.82 Sierra Manor #2 137.78
035-182-064-000 4.82 Sierra Manor #2 137.78
035-182-065-000 4.82 Sierra Manor #2 137.78
035-182-066-000 4.82 Sierra Manor #2 137.78
035-182-067-000 4.82 Sierra Manor #2 137.78
035-182-068-000 4.82 Sierra Manor #2 137.78
035-182-069-000 4.82 Sierra Manor #2 137.78
035-182-070-000 4.82 Sierra Manor #2 137.78
035-182-071-000 4.82 Sierra Manor #2 137.78
035-182-072-000 4.82 Sierra Manor #2 137.78
035-182-073-000 4.82 Sierra Manor #2 137.78
035-182-074-000 4.82 Sierra Manor #2 137.78
035-182-075-000 4.82 Sierra Manor #2 137.78
035-182-076-000 4.82 Sierra Manor #2 137.78
035-182-077-000 4.82 Sierra Manor #2 137.78
035-182-078-000 4.82 Sierra Manor #2 137.78
035-182-079-000 4.82 Sierra Manor #2 137.78
035-182-080-000 4.82 Sierra Manor #2 137.78
035-182-081-000 4.82 Sierra Manor #2 137.78
035-182-082-000 4.82 Sierra Manor #2 137.78
035-182-083-000 4.82 Sierra Manor #2 137.78
035-182-084-000 4.82 Sierra Manor #2 137.78
035-182-085-000 4.82 Sierra Manor #2 137.78
035-182-086-000 4.82 Sierra Manor #2 137.78
035-182-087-000 4.82 Sierra Manor #2 137.78
035-182-088-000 4.82 Sierra Manor #2 137.78
035-182-089-000 4.82 Sierra Manor #2 137.78
035-182-090-000 4.82 Sierra Manor #2 137.78
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 3 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-182-091-000 4.82 Sierra Manor #2 137.78
035-182-092-000 4.82 Sierra Manor #2 137.78
035-182-093-000 4.82 Sierra Manor #2 137.78
035-182-094-000 4.82 Sierra Manor #2 137.78
035-182-095-000 4.82 Sierra Manor #2 137.78
035-182-096-000 4.82 Sierra Manor #2 137.78
035-182-097-000 4.82 Sierra Manor #2 137.78
035-182-098-000 4.82 Sierra Manor #2 137.78
035-182-099-000 4.82 Sierra Manor #2 137.78
035-182-100-000 4.82 Sierra Manor #2 137.78
035-182-101-000 4.82 Sierra Manor #2 137.78
035-182-102-000 4.82 Sierra Manor #2 137.78
035-182-103-000 4.82 Sierra Manor #2 137.78
035-182-104-000 4.82 Sierra Manor #2 137.78
035-182-105-000 4.82 Sierra Manor #2 137.78
035-182-106-000 4.82 Sierra Manor #2 137.78
035-182-107-000 4.82 Sierra Manor #2 137.78
035-182-108-000 4.82 Sierra Manor #2 137.78
035-182-109-000 4.82 Sierra Manor #2 137.78
035-182-110-000 4.82 Sierra Manor #2 137.78
035-182-111-000 4.82 Sierra Manor #2 137.78
035-182-112-000 4.82 Sierra Manor #2 137.78
035-182-113-000 4.82 Sierra Manor #2 137.78
035-182-114-000 4.82 Sierra Manor #2 137.78
035-182-115-000 4.82 Sierra Manor #2 137.78
035-182-116-000 4.82 Sierra Manor #2 137.78
035-182-117-000 4.82 Sierra Manor #2 137.78
035-182-118-000 4.82 Sierra Manor #2 137.78
035-182-119-000 4.82 Sierra Manor #2 137.78
035-182-120-000 4.82 Sierra Manor #2 137.78
035-182-121-000 4.82 Sierra Manor #2 137.78
035-182-122-000 4.82 Sierra Manor #2 137.78
035-182-123-000 4.82 Sierra Manor #2 137.78
035-182-124-000 4.82 Sierra Manor #2 137.78
035-182-125-000 4.82 Sierra Manor #2 137.78
035-182-126-000 4.82 Sierra Manor #2 137.78
035-182-127-000 4.82 Sierra Manor #2 137.78
035-182-128-000 4.82 Sierra Manor #2 137.78
035-182-129-000 4.82 Sierra Manor #2 137.78
035-182-130-000 4.82 Sierra Manor #2 137.78
035-182-131-000 4.82 Sierra Manor #2 137.78
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 4 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-182-132-000 4.82 Sierra Manor #2 137.78
035-182-133-000 4.82 Sierra Manor #2 137.78
035-182-134-000 4.82 Sierra Manor #2 137.78
035-182-135-000 4.82 Sierra Manor #2 137.78
035-182-136-000 4.82 Sierra Manor #2 137.78
035-182-137-000 4.82 Sierra Manor #2 137.78
035-182-138-000 4.82 Sierra Manor #2 137.78
035-182-139-000 4.82 Sierra Manor #2 137.78
035-182-140-000 4.82 Sierra Manor #2 137.78
035-182-141-000 4.82 Sierra Manor #2 137.78
035-182-142-000 4.82 Sierra Manor #2 137.78
035-182-143-000 4.82 Sierra Manor #2 137.78
035-182-144-000 4.82 Sierra Manor #2 137.78
035-182-145-000 4.82 Sierra Manor #2 137.78
035-182-146-000 4.82 Sierra Manor #2 137.78
035-182-147-000 4.82 Sierra Manor #2 137.78
035-182-148-000 4.82 Sierra Manor #2 137.78
035-190-004-000 97.32 Individual 2,779.92
035-190-005-000 100.00 Individual 2,856.48
035-190-006-000 118.86 Individual 3,395.20
035-190-007-000 121.06 Individual 3,458.04
035-190-008-000 100.00 Individual 2,856.48
035-190-009-000 100.00 Individual 2,856.48
035-200-016-000 99.01 Individual 2,828.20
035-200-017-000 303.82 Individual 8,678.56
035-200-019-000 333.63 Individual 9,530.06
035-200-020-000 124.00 Individual 3,542.02
035-200-041-000 23.82 Plaza at Mammoth Lakes 680.40
035-200-042-000 23.82 Plaza at Mammoth Lakes 680.40
035-202-001-000 9.74 Meridian Commons 278.22
035-202-002-000 9.74 Meridian Commons 278.22
035-202-003-000 9.74 Meridian Commons 278.22
035-202-004-000 9.74 Meridian Commons 278.22
035-202-005-000 9.74 Meridian Commons 278.22
035-202-006-000 9.74 Meridian Commons 278.22
035-202-007-000 9.74 Meridian Commons 278.22
035-202-008-000 9.74 Meridian Commons 278.22
035-202-009-000 9.74 Meridian Commons 278.22
035-202-010-000 9.74 Meridian Commons 278.22
035-203-001-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-002-000 23.82 Plaza at Mammoth Lakes 680.40
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 5 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-203-003-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-004-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-005-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-006-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-007-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-008-000 23.82 Plaza at Mammoth Lakes 680.40
035-203-009-000 23.82 Plaza at Mammoth Lakes 680.40
035-210-020-000 91.70 Individual 2,619.38
035-210-021-000 92.00 Individual 2,627.96
035-210-022-000 92.00 Individual 2,627.96
035-210-023-000 92.00 Individual 2,627.96
035-210-025-000 204.84 Individual 5,851.20
035-210-038-000 127.89 Individual 3,653.14
035-211-001-000 4.49 Sierra Park Villas 128.18
035-211-002-000 4.49 Sierra Park Villas 128.18
035-211-003-000 4.49 Sierra Park Villas 128.18
035-211-004-000 4.49 Sierra Park Villas 128.18
035-211-005-000 4.49 Sierra Park Villas 128.18
035-211-006-000 4.49 Sierra Park Villas 128.18
035-211-007-000 4.49 Sierra Park Villas 128.18
035-211-008-000 4.49 Sierra Park Villas 128.18
035-211-009-000 4.49 Sierra Park Villas 128.18
035-211-010-000 4.49 Sierra Park Villas 128.18
035-211-011-000 4.49 Sierra Park Villas 128.18
035-211-012-000 4.49 Sierra Park Villas 128.18
035-211-013-000 4.49 Sierra Park Villas 128.18
035-211-014-000 4.49 Sierra Park Villas 128.18
035-211-015-000 4.49 Sierra Park Villas 128.18
035-211-016-000 4.49 Sierra Park Villas 128.18
035-211-017-000 4.49 Sierra Park Villas 128.18
035-211-018-000 4.49 Sierra Park Villas 128.18
035-211-019-000 4.49 Sierra Park Villas 128.18
035-211-020-000 4.49 Sierra Park Villas 128.18
035-211-021-000 4.49 Sierra Park Villas 128.18
035-211-022-000 4.49 Sierra Park Villas 128.18
035-211-023-000 4.49 Sierra Park Villas 128.18
035-211-024-000 4.49 Sierra Park Villas 128.18
035-211-025-000 4.49 Sierra Park Villas 128.18
035-211-026-000 4.49 Sierra Park Villas 128.18
035-211-027-000 4.49 Sierra Park Villas 128.18
035-211-028-000 4.49 Sierra Park Villas 128.18
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 6 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-211-029-000 4.49 Sierra Park Villas 128.18
035-211-030-000 4.49 Sierra Park Villas 128.18
035-211-031-000 4.49 Sierra Park Villas 128.18
035-211-032-000 4.49 Sierra Park Villas 128.18
035-211-033-000 4.49 Sierra Park Villas 128.18
035-211-034-000 4.49 Sierra Park Villas 128.18
035-211-035-000 4.49 Sierra Park Villas 128.18
035-211-036-000 4.49 Sierra Park Villas 128.18
035-211-037-000 4.49 Sierra Park Villas 128.18
035-211-038-000 4.49 Sierra Park Villas 128.18
035-211-039-000 4.49 Sierra Park Villas 128.18
035-211-040-000 4.49 Sierra Park Villas 128.18
035-211-041-000 4.49 Sierra Park Villas 128.18
035-211-042-000 4.49 Sierra Park Villas 128.18
035-211-043-000 4.49 Sierra Park Villas 128.18
035-211-044-000 4.49 Sierra Park Villas 128.18
035-211-045-000 4.49 Sierra Park Villas 128.18
035-211-046-000 4.49 Sierra Park Villas 128.18
035-211-047-000 4.49 Sierra Park Villas 128.18
035-211-048-000 4.49 Sierra Park Villas 128.18
035-211-049-000 4.49 Sierra Park Villas 128.18
035-211-050-000 4.49 Sierra Park Villas 128.18
035-212-001-000 4.49 Sierra Park Villas #1 128.18
035-212-002-000 4.49 Sierra Park Villas #1 128.18
035-212-003-000 4.49 Sierra Park Villas #1 128.18
035-212-004-000 4.49 Sierra Park Villas #1 128.18
035-212-005-000 4.49 Sierra Park Villas #1 128.18
035-212-006-000 4.49 Sierra Park Villas #1 128.18
035-212-007-000 4.49 Sierra Park Villas #1 128.18
035-212-008-000 4.49 Sierra Park Villas #1 128.18
035-212-009-000 4.49 Sierra Park Villas #1 128.18
035-212-010-000 4.49 Sierra Park Villas #1 128.18
035-212-011-000 4.49 Sierra Park Villas #1 128.18
035-212-012-000 4.49 Sierra Park Villas #1 128.18
035-212-013-000 4.49 Sierra Park Villas #1 128.18
035-212-014-000 4.49 Sierra Park Villas #1 128.18
035-212-015-000 4.49 Sierra Park Villas #1 128.18
035-212-016-000 4.49 Sierra Park Villas #1 128.18
035-212-017-000 4.49 Sierra Park Villas #1 128.18
035-212-018-000 4.49 Sierra Park Villas #1 128.18
035-212-019-000 4.49 Sierra Park Villas #1 128.18
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 7 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-212-020-000 4.49 Sierra Park Villas #1 128.18
035-212-021-000 4.49 Sierra Park Villas #1 128.18
035-212-022-000 4.49 Sierra Park Villas #1 128.18
035-212-023-000 4.49 Sierra Park Villas #1 128.18
035-212-024-000 4.49 Sierra Park Villas #1 128.18
035-212-025-000 4.49 Sierra Park Villas #1 128.18
035-212-026-000 4.49 Sierra Park Villas #1 128.18
035-212-027-000 4.49 Sierra Park Villas #1 128.18
035-212-028-000 4.49 Sierra Park Villas #1 128.18
035-212-029-000 4.49 Sierra Park Villas #1 128.18
035-212-030-000 4.49 Sierra Park Villas #1 128.18
035-212-031-000 4.49 Sierra Park Villas #1 128.18
035-212-032-000 4.49 Sierra Park Villas #1 128.18
035-212-033-000 4.49 Sierra Park Villas #1 128.18
035-212-034-000 4.49 Sierra Park Villas #1 128.18
035-212-035-000 4.49 Sierra Park Villas #1 128.18
035-212-036-000 4.49 Sierra Park Villas #1 128.18
035-212-037-000 4.49 Sierra Park Villas #1 128.18
035-212-038-000 4.49 Sierra Park Villas #1 128.18
035-212-039-000 4.49 Sierra Park Villas #1 128.18
035-212-040-000 4.49 Sierra Park Villas #1 128.18
035-212-041-000 4.49 Sierra Park Villas #1 128.18
035-212-042-000 4.49 Sierra Park Villas #1 128.18
035-212-043-000 4.49 Sierra Park Villas #1 128.18
035-212-044-000 4.49 Sierra Park Villas #1 128.18
035-212-045-000 4.49 Sierra Park Villas #1 128.18
035-212-046-000 4.49 Sierra Park Villas #1 128.18
035-212-047-000 4.49 Sierra Park Villas #1 128.18
035-212-048-000 4.49 Sierra Park Villas #1 128.18
035-212-049-000 4.49 Sierra Park Villas #1 128.18
035-212-050-000 4.49 Sierra Park Villas #1 128.18
035-213-001-000 4.35 Sherwin Villas 124.28
035-213-002-000 4.35 Sherwin Villas 124.28
035-213-003-000 4.35 Sherwin Villas 124.28
035-213-004-000 4.35 Sherwin Villas 124.28
035-213-005-000 4.35 Sherwin Villas 124.28
035-213-006-000 4.35 Sherwin Villas 124.28
035-213-007-000 4.35 Sherwin Villas 124.28
035-213-008-000 4.35 Sherwin Villas 124.28
035-213-009-000 4.35 Sherwin Villas 124.28
035-213-010-000 4.35 Sherwin Villas 124.28
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 8 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-213-011-000 4.35 Sherwin Villas 124.28
035-213-012-000 4.35 Sherwin Villas 124.28
035-213-013-000 4.35 Sherwin Villas 124.28
035-213-014-000 4.35 Sherwin Villas 124.28
035-213-015-000 4.35 Sherwin Villas 124.28
035-213-016-000 4.35 Sherwin Villas 124.28
035-213-017-000 4.35 Sherwin Villas 124.28
035-213-018-000 4.35 Sherwin Villas 124.28
035-213-019-000 4.35 Sherwin Villas 124.28
035-213-020-000 4.35 Sherwin Villas 124.28
035-213-021-000 4.35 Sherwin Villas 124.28
035-213-022-000 4.35 Sherwin Villas 124.28
035-213-023-000 4.35 Sherwin Villas 124.28
035-213-024-000 4.35 Sherwin Villas 124.28
035-213-025-000 4.35 Sherwin Villas 124.28
035-213-026-000 4.35 Sherwin Villas 124.28
035-213-027-000 4.35 Sherwin Villas 124.28
035-213-028-000 4.35 Sherwin Villas 124.28
035-213-029-000 4.35 Sherwin Villas 124.28
035-213-030-000 4.35 Sherwin Villas 124.28
035-213-031-000 4.35 Sherwin Villas 124.28
035-213-032-000 4.35 Sherwin Villas 124.28
035-213-033-000 4.35 Sherwin Villas 124.28
035-213-034-000 4.35 Sherwin Villas 124.28
035-213-035-000 4.35 Sherwin Villas 124.28
035-213-036-000 4.35 Sherwin Villas 124.28
035-213-037-000 4.35 Sherwin Villas 124.28
035-213-038-000 4.35 Sherwin Villas 124.28
035-213-039-000 4.35 Sherwin Villas 124.28
035-213-040-000 4.35 Sherwin Villas 124.28
035-213-041-000 4.35 Sherwin Villas 124.28
035-213-042-000 4.35 Sherwin Villas 124.28
035-213-043-000 4.35 Sherwin Villas 124.28
035-213-044-000 4.35 Sherwin Villas 124.28
035-213-045-000 4.35 Sherwin Villas 124.28
035-213-046-000 4.35 Sherwin Villas 124.28
035-213-047-000 4.35 Sherwin Villas 124.28
035-213-048-000 4.35 Sherwin Villas 124.28
035-213-049-000 4.35 Sherwin Villas 124.28
035-213-050-000 4.35 Sherwin Villas 124.28
035-213-051-000 4.35 Sherwin Villas 124.28
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 9 of 10 01/28/2026 04:19:14PM

Town of Mammoth Lakes
Old Mammoth Road BAD No. 2002-1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Linear Footage Condominium Name FY 2026/27 Assessment (1) 035-213-052-000 4.35 Sherwin Villas 124.28
035-213-053-000 4.35 Sherwin Villas 124.28
035-213-054-000 4.35 Sherwin Villas 124.28
035-213-055-000 4.35 Sherwin Villas 124.28
035-213-056-000 4.35 Sherwin Villas 124.28
035-213-057-000 4.35 Sherwin Villas 124.28
035-213-058-000 4.35 Sherwin Villas 124.28
035-213-059-000 4.35 Sherwin Villas 124.28
035-213-060-000 4.35 Sherwin Villas 124.28
035-213-061-000 4.35 Sherwin Villas 124.28
035-213-062-000 4.35 Sherwin Villas 124.28
035-213-063-000 4.35 Sherwin Villas 124.28
035-213-064-000 4.35 Sherwin Villas 124.28
035-213-065-000 4.35 Sherwin Villas 124.28
035-213-066-000 4.35 Sherwin Villas 124.28
035-213-067-000 4.35 Sherwin Villas 124.28
035-213-068-000 4.35 Sherwin Villas 124.28
035-213-069-000 4.35 Sherwin Villas 124.28
035-213-070-000 4.35 Sherwin Villas 124.28
035-230-010-000 199.22 Individual 5,690.68
035-230-011-000 111.65 Individual 3,189.26
035-230-012-000 570.65 Individual 16,300.50
035-281-001-000 6.01 Five-Forty 171.60
035-281-002-000 6.01 Five-Forty 171.60
035-281-003-000 6.01 Five-Forty 171.60
035-281-004-000 6.01 Five-Forty 171.60
035-281-005-000 6.01 Five-Forty 171.60
035-281-006-000 6.01 Five-Forty 171.60
035-281-007-000 6.01 Five-Forty 171.60
035-281-008-000 6.01 Five-Forty 171.60
035-281-009-000 6.01 Five-Forty 171.60
035-281-010-000 6.01 Five-Forty 171.60
035-281-011-000 6.01 Five-Forty 171.60
035-281-012-000 6.01 Five-Forty 171.60
035-281-013-000 6.01 Five-Forty 171.60
035-281-014-000 6.01 Five-Forty 171.60
035-281-015-000 6.01 Five-Forty 171.60
040-140-001-000 174.34 Individual 4,979.98
040-140-003-000 174.34 Individual 4,979.98
408 Accounts 7,390.21 $211,095.16
Slight variances may occur due to rounding
(1) Differences are due to rounding adjustments for the purposes of the report Copyright © 2013 by NBS Page 10 of 10 01/28/2026 04:19:14PM

1 TOWN COUNCIL STAFF REPORT
Title: Adopt the Resolution of Intention to Levy and Collect Assessments within Benefit Assessment District 2002-02 (North Village) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026
Meeting Date: March 18, 2026
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommend that Town Council adopt the Resolution of Intention to levy and collect annual assessments within Benefit Assessment District 2002-02 (North Village) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026.

BACKGROUND:

Each year at this time, the assessments against properties within Benefit Assessment District 2002-02 (North Village) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the coming fiscal year. The Benefit Assessment Act of 1982, under which the District was formed, requires that a new Engineer’s Report be prepared each year to determine and levy the annual assessments. This agenda item recommends adoption of a resolution approving the annual report in accordance with the Benefit Assessment Act of 1982 and the Improvement Act of 1911.

ANALYSIS:

In Fiscal Year 2025/26, staff reviewed the conditions of district improvements and consider appropriate major maintenance improvements and necessary accruals. There is no largescale project planned for summer of 2026 although concrete maintenance may be performed if Staff time is available. Staff recommend that a levy of $151,609 be assessed in Fiscal Year 2026/27. The maximum assessment revenue for Fiscal Year 2026/27 is $203,504.42. A public hearing is required under the code sections for which the assessment is governed.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes details for all Financial Considerations. In summary, the total district assessment is $151,609 for the 2026/27 fiscal year.

RESOLUTION NO. 26-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT NORTH VILLAGE AREA BENEFIT ASSESSMENT DISTRICT NO. 2002-2, ZONE 1 FOR FISCAL YEAR 2026/27
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Benefit Assessment Act of 1982, Title 5 Division 2, of the California Government Code (commencing with Section 54703), Article XIII D of the Constitution of the State and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (collectively, hereafter referred to as the “Assessment Law”) did, by previous resolution, establish the Benefit Assessment District designated as: North Village Area Benefit Assessment District No. 2002-2, Zone 1 (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2026 and ending June 30, 2027 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2026/27 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday April 15, 2026 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

Resolution No. 26-

2. The Report as presented consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work. (b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2026/27.
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed.
(d) An annual assessment for Fiscal Year 2026/27 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District in proportion to the special benefits received; together with a formula pursuant to which such annual assessment may be adjusted annually for inflation pursuant to the Assessment Law without the necessity for additional assessment ballot procedures.
(e) The Town Contribution for General Benefit funds will be applied to offset the cost of improvements for Fiscal Year 2026/27, resulting in $151,609 levy to the parcels in the Maintenance District.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Town Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Town Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 18
th day of March, 2026.

AMANDA RICE, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Fiscal Year 2026/27 Engineer’s Report For:

North Village Area Benefit Assessment
District No. 2002-2, Zone 1
February 2026

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ......................................................... 2

2.2 Description of Improvements and Services ............................................................ 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ......................................................................................................... 3

3.2 Definitions of Budget Items ..................................................................................... 4

4. METHOD OF ASSESSMENT .............................................................................................. 5

4.1 Statutory Considerations ......................................................................................... 5

4.2 Method of Assessment Spread ............................................................................... 6

4.3 Maximum Annual Assessment Increase ................................................................. 7

4.4 Time and Manner of Collecting Assessments ......................................................... 7 APPENDICES .......................................................................................................................... 8 Appendix A – Assessment Diagram ........................................................................................ A Appendix B – Assessment Roll................................................................................................ B Appendix C – Rate and Method of Apportionment ................................................................. C

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established the North Village Area Benefit Assessment District No. 2002-2, Zone 1 (the “District”) in 2002 pursuant to the Benefit Assessment District Act of 1982; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for Fiscal Year 2026/27; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed, and an estimate of the costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $176,609.00
Less: Town Contribution for General Benefit (25,000.00) Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
Less: Surplus Funds Levy Credit 0.00
Balance to Assessment $151,609.00
Land Use Description
FY 2026/27
Maximum Assessment
FY 2026/27
Actual Assessment
Condominium – 1 Bedroom/Studio per unit $283.84 $211.45 Condominium – 2 Bedroom per unit 378.45 281.94
Condominium – 3 Bedroom per unit 473.06 352.42
Commercial Use and Gondola Parcel per square foot 0.39 0.29 Apartment Property and Hotel Property per room 283.84 211.45

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 2

2. PLANS AND SPECIFICATIONS
The District provides and ensures the continued maintenance, servicing, administration, and operation of various improvements and associated appurtenances located within the public rights-of-way and dedicated easements within the boundaries of the District.

2.1 Description of the Boundaries of the District
The District is located within the Town’s boundaries. The District is described generally as the North Village Specific Plan Area, zoned for commercial resort, and consists of residential and commercial uses located along Minaret Road, Forest Trail, Main Street, Canyon Boulevard, Hillside Drive, Berner Street, and Lake Mary Road. The District includes 528 assessable parcels including commercial, residential (condominium units) and undeveloped properties.

2.2 Description of Improvements and Services
The District improvements include the installation, upgrade, construction, or reconstruction of irrigation and landscaping, street lighting, streets, sidewalks and driveways, curb and gutter, drainage facilities, and snowmelt tubing systems. The improvements also include the construction, maintenance and servicing of appurtenant facilities and other items necessary for the satisfactory operation of these improvements.

The maintenance services include the operation, maintenance, and servicing of the improvements and appurtenant services including, but not limited to, personnel, electrical energy, materials, contracting services, and other items necessary for the satisfactory operation of these improvements and services.

This annual report makes reference to the plans and specifications for the improvements, which are on file with the Town. The improvements within the District may include, but are not limited to snow management, drainage, landscaping, curb, gutter and sidewalk repairs and maintenance. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition. The table below lists specific improvements and services within the District:
 Snow Management (Sidewalk snow removal, snow hauling, and ice melt)  Summer Sidewalk Sweeping
 Landscaping
 Streetlights
 Banners
 Curb, Gutter, Sidewalk Repairs

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated cost of maintenance, operations, servicing the improvements, and administration as described in the Plans and Specifications are summarized below. Each year, as part of the District assessment levy calculation process, the Town reviews the previous year’s costs and expenses and estimates the annual costs for the following fiscal year.

Description
Proposed
Fiscal Year
2026/27 Costs
Annual Maintenance Costs:

Snow Management $50,000.00
Summer Sidewalk Sweeping 0.00
Landscape Maintenance 0.00
Public Utility Maintenance 7,000.00
Ice melt 0.00
Banners 0.00
Curb, Gutter, Maintenance Repairs & Contingency 5,000.00 Subtotal Annual Maintenance Costs $62,000.00
Major Maintenance Costs:

Landscape Improvements $0.00
Sidewalk Improvements 0.00
CIP Accumulation 104,609
Subtotal Major Maintenance Costs $166,609
Administration Costs:

Personnel/Overhead/Consultants $10,000.00
Subtotal Administration Costs $10,000.00
Total District Budget $176,609
Less: Town General Benefit Contribution for Snow Removal ($25,000.00) Add: Curb/Gutter/Sidewalk Reserve 0.00
Add: Snow Management Reserve 0.00
District Property Owner Participation and Reserves ($25,000.00) Less: Surplus Funds Levy Credit $0.00
Fiscal Year 2026/27 District Assessment $151,609.00

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements and sidewalk snowmelt expenses. The annual snow management budget is based upon a 200-inch snow year.

Summer Sidewalk Sweeping: Includes sweeping of the sidewalk improvements during the summer months.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Curb, Gutter, and Sidewalk Repairs & Contingency: Includes the required maintenance cost necessary for a contractor or Town staff to maintain curb, gutter, and sidewalk.

Street Light Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff member to maintain streetlights within the District.

Ice Melt: Includes the cost to fix, replace and run the ice melt system in the sidewalks within the District.

Banners: Includes the installation and maintenance of banners on streetlights within the District.

Sidewalk Improvements: A one-time expense for a project that includes removing and replacing existing concrete or paver sidewalks. Projects may also include the replacement of curb, gutter and/or pedestrian ramps to match sidewalk replacement.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries. This item also includes County collection fees.

3.2.3 CURB/GUTTER/SIDEWALK AND SNOW MANAGEMENT AND RESERVES Includes the amount necessary to provide the revenue needed to provide for a full year of District snow removal costs. The operating reserve will also include amounts needed to provide for District repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include the repair, replacement, or renovation of District improvements due to snow management activities, weather, vandalism, etc.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 5

4. METHOD OF ASSESSMENT

4.1 Statutory Considerations
Proposition 218, the “Right to Vote on Taxes Act” was approved by California voters in 1996, which added Articles XIIIC and XIIID to the California State Constitution. The primary results of Proposition 218 were stricter definitions of assessments, special taxes, fees, and charges, and a general mandate for some type of voter approval for any new or increased tax, assessment, or property-related fee. The Proposition 218 Omnibus Implementation Act (the “Implementation Act”) was approved July 1, 1997. The Implementation Act provided for procedures throughout the notice, protest, and hearing process.

4.1.1 GENERAL BENEFIT
Proposition 218 requires that any local agency proposing to increase or impose a special assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that the property owners are not charged with an assessment that pays for general benefits. Thus, a local agency carrying out projects or services that provide both special and general benefits may levy an assessment to pay for the special benefits but must acquire separate funding to pay for those general benefits.

The District provides snow management services along portions of Canyon Boulevard, Forest Trail and Minaret Road, which are arterial/collector streets. The snow management services provide a portion of general benefit to both properties and the public at large. So that properties within the District boundaries do not pay for the general benefit of the snow management services, the Town contributes approximately one half of the annual snow management budget to the total annual District budget.

4.1.2 SPECIAL BENEFIT
Pursuant to Proposition 218, or more specifically Article XIIID, Section 2(i) “Special benefit means 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.”
All parcels that have special benefit conferred upon them as a result of the improvements, services and activities provided shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the improvements, services, and activities.

In accordance with Article XIIID Section 4(a) “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public easements, and rights-of-ways.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 6 The maintenance and operation of improvements and services, more fully described in the Plans and Specifications section of this report, are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
 allowing individual parcels to be developed and used to their fullest extent by ensuring adequate snow management, drainage, sidewalk sweeping which is essential to the use, preservation, and protection of those properties, and
 improving the livability, appearance, and desirability for properties within the boundaries, through landscaping of the District, and
 providing for safe vehicular and pedestrian access through proper snow management, drainage, streetlighting, sidewalk maintenance for properties within the District, and  ensuring that the improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District.

The above-mentioned items contribute to a specific enhancement of the properties within the District.

Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.

4.2 Method of Assessment Spread
There are 528 assessable parcels within the District, with 523 parcels being classified as assessable developed parcels and five parcels classified as undeveloped parcels for Fiscal Year 2026/27. Parcels within the District receive proportional special benefit from the maintenance, servicing, and operation of the improvements, spread to each parcel as follows.

If the Town has issued a building permit or certificate of occupancy in any current or previous fiscal year, the property shall be deemed to be developed and receive special benefit from the improvements. The Director of Public Works shall each year identify those parcels that are developed. The maintenance costs will be assessed to each assessable developed parcel based upon the following table for Fiscal Year 2026/27:

Property Land Use Classification
FY 2026/27
Maximum Assessment (1)
FY 2026/27
Actual Assessment (1)
Condominium – 1 Bedroom/Studio $283.84/unit $211.45/unit Condominium – 2 Bedroom 378.45/unit 281.94/unit
Condominium – 3 Bedroom 473.06/unit 352.42/unit
Commercial Use 0.39/square foot 0.29/square foot
Gondola Parcel 0.39/square foot 0.29/square foot
Apartment Property 283.84/room 211.45/room
Hotel Property 283.84/room 211.45/room
Conference Facilities 0.00/square foot 0.00/square foot Common Areas 0.00/square foot 0.00/square foot
(1) Differences due to rounding adjustments for purposes of this report.

If any assessed parcel within the District contains multiple uses, the assessment assigned to that parcel shall be the total of all assessable uses upon that parcel.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 7 The Definitions section of the Rate and Method of Apportionment of Special Tax for the Town of Mammoth Lakes Community Facilities District No. 2001-1 (North Village Area) as modified are incorporated herein by reference and attached as Appendix C. These definitions shall govern for the determination of assessable areas.

The following table provides the historical total maximum assessment revenue for the District for the past five fiscal years:

Fiscal Year
Historical Maximum
Assessment Revenue (1)
2021/22 $184,005.83
2022/23 187,976.62
2023/24 192,008.33
2024/25 195,128.94
2025/26 199,285.34
2026/27 203,504.42
(1) Differences due to rounding adjustments for purposes of this report.

4.3 Maximum Annual Assessment Increase
The Fiscal Year 2003/04 maintenance assessment rates set the initial maximum assessment rates for the District. Beginning Fiscal Year 2004/05, the maximum annual assessment rate shall increase 2% over the previous year’s maximum annual assessment rate. Regardless of the assessment amount levied each year (assessments may be levied up to the maximum assessment rate), the maximum allowable assessment rate will increase. Any increase in the actual amount of the assessment levied, as long as it does not exceed the maximum allowable assessment for that fiscal year, will not be considered an increase of the assessment as defined by Proposition 218.

4.4 Time and Manner of Collecting Assessments
The Town will levy and collect the District assessments in the same manner and at the same time as ordinary ad valorem property taxes.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 8

APPENDICES
Assessment Diagram A
Assessment Roll B
Rate and Method of Apportionment C

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 A APPENDIX A – ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 B APPENDIX B – ASSESSMENT ROLL
A listing of assessor’s parcels assessed within the District for Fiscal Year 2026/27, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s 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 amount.

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-020-024-000 Gondola $10,152.48 $7,563.50
033-021-021-000 Commercial 1,704.30 1,269.68
033-021-117-000 Condo 1 283.84 211.44
033-021-119-000 Condo 2 378.45 281.94
033-021-121-000 Condo 2 378.45 281.94
033-021-122-000 Condo 1 283.84 211.44
033-021-123-000 Condo 2 378.45 281.94
033-021-124-000 Condo 1 283.84 211.44
033-021-125-000 Condo 2 378.45 281.94
033-021-126-000 Condo 1 283.84 211.44
033-021-128-000 Condo 1 283.84 211.44
033-021-130-000 Condo 1 283.84 211.44
033-021-132-000 Condo 2 378.45 281.94
033-021-201-000 Condo 2 378.45 281.94
033-021-202-000 Condo 2 378.45 281.94
033-021-203-000 Condo 2 378.45 281.94
033-021-204-000 Condo 2 378.45 281.94
033-021-205-000 Condo 1 283.84 211.44
033-021-207-000 Condo 2 378.45 281.94
033-021-209-000 Condo 2 378.45 281.94
033-021-211-000 Condo 1 283.84 211.44
033-021-213-000 Condo 1 283.84 211.44
033-021-214-000 Condo 1 283.84 211.44
033-021-215-000 Condo 2 378.45 281.94
033-021-216-000 Condo 1 283.84 211.44
033-021-217-000 Condo 1 283.84 211.44
033-021-218-000 Condo 1 283.84 211.44
033-021-219-000 Condo 2 378.45 281.94
033-021-220-000 Condo 1 283.84 211.44
033-021-221-000 Condo 2 378.45 281.94
033-021-222-000 Condo 1 283.84 211.44
033-021-223-000 Condo 2 378.45 281.94
033-021-224-000 Condo 1 283.84 211.44
033-021-225-000 Condo 2 378.45 281.94
033-021-226-000 Condo 1 283.84 211.44
033-021-228-000 Condo 1 283.84 211.44
033-021-230-000 Condo 1 283.84 211.44
033-021-232-000 Condo 2 378.45 281.94
033-021-301-000 Condo 2 378.45 281.94
033-021-302-000 Condo 2 378.45 281.94
033-021-303-000 Condo 2 378.45 281.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 13 01/28/2026 03:07:00PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-021-304-000 Condo 2 378.45 281.94
033-021-305-000 Condo 1 283.84 211.44
033-021-306-000 Condo 2 378.45 281.94
033-021-307-000 Condo 2 378.45 281.94
033-021-308-000 Condo 1 283.84 211.44
033-021-309-000 Condo 2 378.45 281.94
033-021-310-000 Condo 1 283.84 211.44
033-021-311-000 Condo 3 473.06 352.42
033-021-312-000 Condo 1 283.84 211.44
033-021-313-000 Condo 3 473.06 352.42
033-021-314-000 Condo 1 283.84 211.44
033-021-315-000 Condo 2 378.45 281.94
033-021-316-000 Condo 1 283.84 211.44
033-021-317-000 Condo 1 283.84 211.44
033-021-318-000 Condo 1 283.84 211.44
033-021-319-000 Condo 2 378.45 281.94
033-021-320-000 Condo 1 283.84 211.44
033-021-321-000 Condo 2 378.45 281.94
033-021-322-000 Condo 1 283.84 211.44
033-021-323-000 Condo 2 378.45 281.94
033-021-324-000 Condo 1 283.84 211.44
033-021-325-000 Condo 2 378.45 281.94
033-021-326-000 Condo 1 283.84 211.44
033-021-328-000 Condo 1 283.84 211.44
033-021-330-000 Condo 1 283.84 211.44
033-021-332-000 Condo 2 378.45 281.94
033-021-401-000 Condo 2 378.45 281.94
033-021-402-000 Condo 2 378.45 281.94
033-021-403-000 Condo 2 378.45 281.94
033-021-404-000 Condo 2 378.45 281.94
033-021-405-000 Condo 1 283.84 211.44
033-021-406-000 Condo 2 378.45 281.94
033-021-407-000 Condo 2 378.45 281.94
033-021-408-000 Condo 1 283.84 211.44
033-021-409-000 Condo 2 378.45 281.94
033-021-410-000 Condo 1 283.84 211.44
033-021-411-000 Condo 3 473.06 352.42
033-021-412-000 Condo 1 283.84 211.44
033-021-413-000 Condo 3 473.06 352.42
033-021-414-000 Condo 1 283.84 211.44
033-021-415-000 Condo 2 378.45 281.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 13 01/28/2026 03:07:00PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-021-416-000 Condo 1 283.84 211.44
033-021-417-000 Condo 1 283.84 211.44
033-021-418-000 Condo 1 283.84 211.44
033-021-419-000 Condo 2 378.45 281.94
033-021-420-000 Condo 1 283.84 211.44
033-021-421-000 Condo 2 378.45 281.94
033-021-422-000 Condo 1 283.84 211.44
033-021-423-000 Condo 2 378.45 281.94
033-021-424-000 Condo 1 283.84 211.44
033-021-425-000 Condo 3 473.06 352.42
033-021-426-000 Condo 1 283.84 211.44
033-021-428-000 Condo 1 283.84 211.44
033-021-430-000 Condo 1 283.84 211.44
033-021-501-000 Condo 3 473.06 352.42
033-021-503-000 Condo 2 378.45 281.94
033-021-504-000 Condo 2 378.45 281.94
033-021-505-000 Condo 1 283.84 211.44
033-021-506-000 Condo 2 378.45 281.94
033-021-507-000 Condo 2 378.45 281.94
033-021-508-000 Condo 1 283.84 211.44
033-021-509-000 Condo 2 378.45 281.94
033-021-510-000 Condo 1 283.84 211.44
033-021-511-000 Condo 3 473.06 352.42
033-021-512-000 Condo 1 283.84 211.44
033-021-513-000 Condo 3 473.06 352.42
033-021-514-000 Condo 1 283.84 211.44
033-021-515-000 Condo 2 378.45 281.94
033-021-516-000 Condo 1 283.84 211.44
033-021-518-000 Condo 1 283.84 211.44
033-021-520-000 Condo 1 283.84 211.44
033-022-010-000 Commercial 3,992.43 2,974.32
033-022-020-000 Commercial 2,234.70 1,664.82
033-022-030-000 Commercial 267.54 199.30
033-022-040-000 Commercial 1,524.51 1,135.74
033-022-050-000 Commercial 1,703.91 1,269.38
033-022-060-000 Commercial 3,182.01 2,370.56
033-022-070-000 Commercial 1,236.69 921.32
033-022-080-000 Commercial 265.98 198.14
033-022-090-000 Commercial 1,502.28 1,119.18
033-022-100-000 Commercial 5,990.40 4,462.78
033-022-101-000 Condo 1 283.84 211.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 3 of 13 01/28/2026 03:07:00PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-022-102-000 Condo 1 283.84 211.44
033-022-103-000 Condo 1 283.84 211.44
033-022-105-000 Condo 2 378.45 281.94
033-022-107-000 Condo 2 378.45 281.94
033-022-110-000 Commercial 784.68 584.56
033-022-111-000 Condo 2 378.45 281.94
033-022-115-000 Condo 2 378.45 281.94
033-022-117-000 Condo 3 473.06 352.42
033-022-121-000 Condo 2 378.45 281.94
033-022-125-000 Condo 2 378.45 281.94
033-022-129-000 Condo 2 378.45 281.94
033-022-202-000 Condo 2 378.45 281.94
033-022-203-000 Condo 2 378.45 281.94
033-022-204-000 Condo 2 378.45 281.94
033-022-205-000 Condo 2 378.45 281.94
033-022-206-000 Condo 1 283.84 211.44
033-022-207-000 Condo 2 378.45 281.94
033-022-208-000 Condo 1 283.84 211.44
033-022-209-000 Condo 2 378.45 281.94
033-022-210-000 Condo 3 473.06 352.42
033-022-211-000 Condo 2 378.45 281.94
033-022-212-000 Condo 2 378.45 281.94
033-022-214-000 Condo 2 378.45 281.94
033-022-215-000 Condo 2 378.45 281.94
033-022-216-000 Condo 1 283.84 211.44
033-022-217-000 Condo 3 473.06 352.42
033-022-218-000 Condo 1 283.84 211.44
033-022-220-000 Condo 1 283.84 211.44
033-022-221-000 Condo 2 378.45 281.94
033-022-222-000 Condo 1 283.84 211.44
033-022-224-000 Condo 1 283.84 211.44
033-022-225-000 Condo 2 378.45 281.94
033-022-226-000 Condo 2 378.45 281.94
033-022-228-000 Condo 1 283.84 211.44
033-022-229-000 Condo 2 378.45 281.94
033-022-230-000 Condo 3 473.06 352.42
033-022-231-000 Condo 2 378.45 281.94
033-022-302-000 Condo 2 378.45 281.94
033-022-303-000 Condo 2 378.45 281.94
033-022-304-000 Condo 2 378.45 281.94
033-022-305-000 Condo 2 378.45 281.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 4 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-022-306-000 Condo 1 283.84 211.44
033-022-307-000 Condo 2 378.45 281.94
033-022-308-000 Condo 1 283.84 211.44
033-022-309-000 Condo 2 378.45 281.94
033-022-310-000 Condo 3 473.06 352.42
033-022-311-000 Condo 2 378.45 281.94
033-022-312-000 Condo 2 378.45 281.94
033-022-314-000 Condo 2 378.45 281.94
033-022-315-000 Condo 2 378.45 281.94
033-022-316-000 Condo 1 283.84 211.44
033-022-317-000 Condo 3 473.06 352.42
033-022-318-000 Condo 1 283.84 211.44
033-022-320-000 Condo 1 283.84 211.44
033-022-321-000 Condo 2 378.45 281.94
033-022-322-000 Condo 1 283.84 211.44
033-022-324-000 Condo 1 283.84 211.44
033-022-325-000 Condo 2 378.45 281.94
033-022-326-000 Condo 2 378.45 281.94
033-022-328-000 Condo 1 283.84 211.44
033-022-329-000 Condo 2 378.45 281.94
033-022-330-000 Condo 3 473.06 352.42
033-022-331-000 Condo 2 378.45 281.94
033-022-402-000 Condo 2 378.45 281.94
033-022-403-000 Condo 2 378.45 281.94
033-022-404-000 Condo 2 378.45 281.94
033-022-405-000 Condo 1 283.84 211.44
033-022-406-000 Condo 1 283.84 211.44
033-022-407-000 Condo 2 378.45 281.94
033-022-408-000 Condo 1 283.84 211.44
033-022-409-000 Condo 2 378.45 281.94
033-022-410-000 Condo 3 473.06 352.42
033-022-411-000 Condo 2 378.45 281.94
033-022-412-000 Condo 2 378.45 281.94
033-022-414-000 Condo 2 378.45 281.94
033-022-415-000 Condo 2 378.45 281.94
033-022-416-000 Condo 1 283.84 211.44
033-022-417-000 Condo 3 473.06 352.42
033-022-418-000 Condo 1 283.84 211.44
033-022-420-000 Condo 1 283.84 211.44
033-022-421-000 Condo 2 378.45 281.94
033-022-422-000 Condo 1 283.84 211.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 5 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-022-424-000 Condo 1 283.84 211.44
033-022-425-000 Condo 1 283.84 211.44
033-022-426-000 Condo 2 378.45 281.94
033-022-428-000 Condo 1 283.84 211.44
033-022-429-000 Condo 2 378.45 281.94
033-022-430-000 Condo 3 473.06 352.42
033-022-431-000 Condo 2 378.45 281.94
033-023-101-000 Condo 1 283.84 211.44
033-023-102-000 Condo 1 283.84 211.44
033-023-120-000 Condo 2 378.45 281.94
033-023-122-000 Condo 2 378.45 281.94
033-023-123-000 Condo 1 283.84 211.44
033-023-125-000 Condo 1 283.84 211.44
033-023-126-000 Condo 2 378.45 281.94
033-023-127-000 Condo 1 283.84 211.44
033-023-128-000 Condo 2 378.45 281.94
033-023-129-000 Condo 2 378.45 281.94
033-023-202-000 Condo 2 378.45 281.94
033-023-203-000 Condo 2 378.45 281.94
033-023-204-000 Condo 2 378.45 281.94
033-023-205-000 Condo 1 283.84 211.44
033-023-207-000 Condo 1 283.84 211.44
033-023-208-000 Condo 2 378.45 281.94
033-023-209-000 Condo 1 283.84 211.44
033-023-210-000 Condo 2 378.45 281.94
033-023-211-000 Condo 1 283.84 211.44
033-023-214-000 Condo 1 283.84 211.44
033-023-215-000 Condo 2 378.45 281.94
033-023-217-000 Condo 3 473.06 352.42
033-023-218-000 Condo 3 473.06 352.42
033-023-219-000 Condo 3 473.06 352.42
033-023-220-000 Condo 2 378.45 281.94
033-023-221-000 Condo 2 378.45 281.94
033-023-222-000 Condo 2 378.45 281.94
033-023-223-000 Condo 1 283.84 211.44
033-023-225-000 Condo 1 283.84 211.44
033-023-226-000 Condo 2 378.45 281.94
033-023-227-000 Condo 1 283.84 211.44
033-023-228-000 Condo 2 378.45 281.94
033-023-229-000 Condo 2 378.45 281.94
033-023-302-000 Condo 2 378.45 281.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 6 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-023-303-000 Condo 2 378.45 281.94
033-023-304-000 Condo 2 378.45 281.94
033-023-305-000 Condo 1 283.84 211.44
033-023-307-000 Condo 1 283.84 211.44
033-023-308-000 Condo 2 378.45 281.94
033-023-309-000 Condo 1 283.84 211.44
033-023-310-000 Condo 2 378.45 281.94
033-023-311-000 Condo 1 283.84 211.44
033-023-314-000 Condo 1 283.84 211.44
033-023-315-000 Condo 2 378.45 281.94
033-023-317-000 Condo 3 473.06 352.42
033-023-318-000 Condo 3 473.06 352.42
033-023-319-000 Condo 3 473.06 352.42
033-023-320-000 Condo 2 378.45 281.94
033-023-321-000 Condo 2 378.45 281.94
033-023-322-000 Condo 2 378.45 281.94
033-023-323-000 Condo 1 283.84 211.44
033-023-325-000 Condo 1 283.84 211.44
033-023-326-000 Condo 2 378.45 281.94
033-023-327-000 Condo 1 283.84 211.44
033-023-328-000 Condo 2 378.45 281.94
033-023-329-000 Condo 2 378.45 281.94
033-023-402-000 Condo 3 473.06 352.42
033-023-404-000 Condo 2 378.45 281.94
033-023-405-000 Condo 1 283.84 211.44
033-023-407-000 Condo 1 283.84 211.44
033-023-408-000 Condo 2 378.45 281.94
033-023-409-000 Condo 1 283.84 211.44
033-023-410-000 Condo 2 378.45 281.94
033-023-411-000 Condo 1 283.84 211.44
033-023-414-000 Condo 1 283.84 211.44
033-023-415-000 Condo 2 378.45 281.94
033-023-417-000 Condo 3 473.06 352.42
033-023-418-000 Condo 3 473.06 352.42
033-023-419-000 Condo 3 473.06 352.42
033-023-420-000 Condo 2 378.45 281.94
033-023-421-000 Condo 2 378.45 281.94
033-023-422-000 Condo 2 378.45 281.94
033-023-423-000 Condo 1 283.84 211.44
033-023-425-000 Condo 1 283.84 211.44
033-023-426-000 Condo 2 378.45 281.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 7 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-023-427-000 Condo 1 283.84 211.44
033-023-428-000 Condo 3 473.06 352.42
033-041-015-000 Unassigned 0.00 0.00
033-041-016-000 Unassigned 0.00 0.00
033-043-005-000 Commercial 550.29 409.96
033-043-016-000 Unassigned 0.00 0.00
033-043-019-000 Unassigned 0.00 0.00
033-391-001-000 Commercial 1,739.40 1,295.82
033-391-002-000 Commercial 725.40 540.40
033-391-003-000 Commercial 185.64 138.30
033-391-201-000 Condo 2 378.45 281.94
033-391-202-000 Condo 2 378.45 281.94
033-391-203-000 Condo 1 283.84 211.44
033-391-204-000 Condo 1 283.84 211.44
033-391-205-000 Condo 1 283.84 211.44
033-391-206-000 Condo 1 283.84 211.44
033-391-207-000 Condo 1 283.84 211.44
033-391-208-000 Condo 1 283.84 211.44
033-391-209-000 Condo 1 283.84 211.44
033-391-211-000 Condo 2 378.45 281.94
033-391-213-000 Condo 1 283.84 211.44
033-391-214-000 Condo 1 283.84 211.44
033-391-215-000 Condo 1 283.84 211.44
033-391-216-000 Condo 1 283.84 211.44
033-391-217-000 Condo 1 283.84 211.44
033-391-221-000 Condo 1 283.84 211.44
033-391-223-000 Condo 1 283.84 211.44
033-391-225-000 Condo 1 283.84 211.44
033-391-226-000 Condo 1 283.84 211.44
033-391-227-000 Condo 1 283.84 211.44
033-391-229-000 Condo 2 378.45 281.94
033-391-230-000 Condo 2 378.45 281.94
033-391-301-000 Condo 2 378.45 281.94
033-391-302-000 Condo 2 378.45 281.94
033-391-303-000 Condo 1 283.84 211.44
033-391-304-000 Condo 1 283.84 211.44
033-391-305-000 Condo 1 283.84 211.44
033-391-306-000 Condo 1 283.84 211.44
033-391-307-000 Condo 1 283.84 211.44
033-391-308-000 Condo 1 283.84 211.44
033-391-309-000 Condo 1 283.84 211.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 8 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-391-311-000 Condo 2 378.45 281.94
033-391-313-000 Condo 1 283.84 211.44
033-391-314-000 Condo 1 283.84 211.44
033-391-315-000 Condo 1 283.84 211.44
033-391-316-000 Condo 1 283.84 211.44
033-391-317-000 Condo 1 283.84 211.44
033-391-318-000 Condo 1 283.84 211.44
033-391-319-000 Condo 1 283.84 211.44
033-391-320-000 Condo 1 283.84 211.44
033-391-321-000 Condo 1 283.84 211.44
033-391-323-000 Condo 1 283.84 211.44
033-391-325-000 Condo 1 283.84 211.44
033-391-326-000 Condo 1 283.84 211.44
033-391-327-000 Condo 1 283.84 211.44
033-391-329-000 Condo 2 378.45 281.94
033-391-330-000 Condo 2 378.45 281.94
033-391-401-000 Condo 2 378.45 281.94
033-391-402-000 Condo 2 378.45 281.94
033-391-403-000 Condo 1 283.84 211.44
033-391-404-000 Condo 1 283.84 211.44
033-391-405-000 Condo 1 283.84 211.44
033-391-406-000 Condo 1 283.84 211.44
033-391-407-000 Condo 1 283.84 211.44
033-391-408-000 Condo 1 283.84 211.44
033-391-409-000 Condo 1 283.84 211.44
033-391-411-000 Condo 2 378.45 281.94
033-391-413-000 Condo 1 283.84 211.44
033-391-414-000 Condo 1 283.84 211.44
033-391-415-000 Condo 1 283.84 211.44
033-391-416-000 Condo 1 283.84 211.44
033-391-417-000 Condo 1 283.84 211.44
033-391-418-000 Condo 1 283.84 211.44
033-391-419-000 Condo 1 283.84 211.44
033-391-420-000 Condo 1 283.84 211.44
033-391-421-000 Condo 1 283.84 211.44
033-391-423-000 Condo 1 283.84 211.44
033-391-425-000 Condo 1 283.84 211.44
033-391-426-000 Condo 1 283.84 211.44
033-391-427-000 Condo 1 283.84 211.44
033-391-429-000 Condo 2 378.45 281.94
033-391-430-000 Condo 2 378.45 281.94
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 9 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-391-501-000 Condo 2 378.45 281.94
033-391-502-000 Condo 2 378.45 281.94
033-391-503-000 Condo 1 283.84 211.44
033-391-504-000 Condo 1 283.84 211.44
033-391-505-000 Condo 1 283.84 211.44
033-391-506-000 Condo 1 283.84 211.44
033-391-507-000 Condo 1 283.84 211.44
033-391-508-000 Condo 1 283.84 211.44
033-391-509-000 Condo 1 283.84 211.44
033-391-511-000 Condo 2 378.45 281.94
033-391-513-000 Condo 1 283.84 211.44
033-391-514-000 Condo 1 283.84 211.44
033-391-515-000 Condo 1 283.84 211.44
033-391-516-000 Condo 1 283.84 211.44
033-391-517-000 Condo 1 283.84 211.44
033-391-518-000 Condo 1 283.84 211.44
033-391-519-000 Condo 1 283.84 211.44
033-391-520-000 Condo 1 283.84 211.44
033-391-521-000 Condo 1 283.84 211.44
033-391-523-000 Condo 1 283.84 211.44
033-391-525-000 Condo 1 283.84 211.44
033-391-526-000 Condo 1 283.84 211.44
033-391-527-000 Condo 1 283.84 211.44
033-391-529-000 Condo 2 378.45 281.94
033-391-530-000 Condo 2 378.45 281.94
033-391-601-000 Condo 2 378.45 281.94
033-391-603-000 Condo 1 283.84 211.44
033-391-604-000 Condo 1 283.84 211.44
033-391-605-000 Condo 1 283.84 211.44
033-391-606-000 Condo 1 283.84 211.44
033-391-607-000 Condo 1 283.84 211.44
033-391-608-000 Condo 1 283.84 211.44
033-391-609-000 Condo 1 283.84 211.44
033-391-611-000 Condo 2 378.45 281.94
033-391-613-000 Condo 1 283.84 211.44
033-391-614-000 Condo 1 283.84 211.44
033-391-615-000 Condo 1 283.84 211.44
033-391-616-000 Condo 1 283.84 211.44
033-391-617-000 Condo 1 283.84 211.44
033-391-618-000 Condo 1 283.84 211.44
033-391-619-000 Condo 1 283.84 211.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 10 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-391-620-000 Condo 1 283.84 211.44
033-391-621-000 Condo 1 283.84 211.44
033-391-623-000 Condo 1 283.84 211.44
033-391-625-000 Condo 1 283.84 211.44
033-391-626-000 Condo 1 283.84 211.44
033-391-627-000 Condo 1 283.84 211.44
033-391-629-000 Condo 2 378.45 281.94
033-391-703-000 Condo 1 283.84 211.44
033-391-704-000 Condo 1 283.84 211.44
033-391-705-000 Condo 1 283.84 211.44
033-391-706-000 Condo 1 283.84 211.44
033-391-707-000 Condo 1 283.84 211.44
033-391-708-000 Condo 1 283.84 211.44
033-391-709-000 Condo 1 283.84 211.44
033-391-711-000 Condo 2 378.45 281.94
033-391-713-000 Condo 1 283.84 211.44
033-391-714-000 Condo 1 283.84 211.44
033-391-715-000 Condo 1 283.84 211.44
033-391-716-000 Condo 1 283.84 211.44
033-391-717-000 Condo 1 283.84 211.44
033-391-718-000 Condo 1 283.84 211.44
033-391-719-000 Condo 1 283.84 211.44
033-391-720-000 Condo 1 283.84 211.44
033-391-721-000 Condo 1 283.84 211.44
033-391-723-000 Condo 1 283.84 211.44
033-391-725-000 Condo 1 283.84 211.44
033-391-726-000 Condo 1 283.84 211.44
033-391-727-000 Condo 1 283.84 211.44
033-392-132-000 Condo 1 283.84 211.44
033-392-136-000 Condo 1 283.84 211.44
033-392-138-000 Condo 1 283.84 211.44
033-392-140-000 Condo 2 378.45 281.94
033-392-142-000 Condo 1 283.84 211.44
033-392-144-000 Condo 1 283.84 211.44
033-392-145-000 Condo 2 378.45 281.94
033-392-146-000 Condo 2 378.45 281.94
033-392-231-000 Condo 1 283.84 211.44
033-392-232-000 Condo 1 283.84 211.44
033-392-233-000 Condo 1 283.84 211.44
033-392-234-000 Condo 1 283.84 211.44
033-392-235-000 Condo 1 283.84 211.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 11 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-392-236-000 Condo 1 283.84 211.44
033-392-237-000 Condo 1 283.84 211.44
033-392-238-000 Condo 1 283.84 211.44
033-392-240-000 Condo 2 378.45 281.94
033-392-241-000 Condo 1 283.84 211.44
033-392-242-000 Condo 1 283.84 211.44
033-392-244-000 Condo 1 283.84 211.44
033-392-245-000 Condo 2 378.45 281.94
033-392-246-000 Condo 2 378.45 281.94
033-392-331-000 Condo 1 283.84 211.44
033-392-332-000 Condo 1 283.84 211.44
033-392-333-000 Condo 1 283.84 211.44
033-392-334-000 Condo 1 283.84 211.44
033-392-335-000 Condo 1 283.84 211.44
033-392-336-000 Condo 1 283.84 211.44
033-392-337-000 Condo 1 283.84 211.44
033-392-338-000 Condo 1 283.84 211.44
033-392-340-000 Condo 2 378.45 281.94
033-392-341-000 Condo 1 283.84 211.44
033-392-342-000 Condo 1 283.84 211.44
033-392-344-000 Condo 1 283.84 211.44
033-392-345-000 Condo 2 378.45 281.94
033-392-346-000 Condo 2 378.45 281.94
033-392-431-000 Condo 1 283.84 211.44
033-392-432-000 Condo 1 283.84 211.44
033-392-433-000 Condo 1 283.84 211.44
033-392-434-000 Condo 1 283.84 211.44
033-392-435-000 Condo 1 283.84 211.44
033-392-436-000 Condo 1 283.84 211.44
033-392-437-000 Condo 1 283.84 211.44
033-392-438-000 Condo 1 283.84 211.44
033-392-440-000 Condo 2 378.45 281.94
033-392-441-000 Condo 1 283.84 211.44
033-392-442-000 Condo 1 283.84 211.44
033-392-444-000 Condo 1 283.84 211.44
033-392-445-000 Condo 2 378.45 281.94
033-392-446-000 Condo 2 378.45 281.94
033-392-531-000 Condo 1 283.84 211.44
033-392-532-000 Condo 1 283.84 211.44
033-392-533-000 Condo 1 283.84 211.44
033-392-534-000 Condo 1 283.84 211.44
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 12 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
North Village BAD No. 2002-2 - Zone 1
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number
Property Land Use
Classification FY 2026/27 Max. Assessment
FY 2026/27 Actual
Assessment
033-392-535-000 Condo 1 283.84 211.44
033-392-536-000 Condo 1 283.84 211.44
033-392-537-000 Condo 1 283.84 211.44
033-392-538-000 Condo 1 283.84 211.44
033-392-540-000 Condo 2 378.45 281.94
033-392-541-000 Condo 1 283.84 211.44
033-392-542-000 Condo 1 283.84 211.44
033-392-544-000 Condo 1 283.84 211.44
033-392-545-000 Condo 2 378.45 281.94
033-392-546-000 Condo 2 378.45 281.94
033-392-631-000 Condo 1 283.84 211.44
033-392-632-000 Condo 1 283.84 211.44
033-392-633-000 Condo 1 283.84 211.44
033-392-634-000 Condo 1 283.84 211.44
033-392-635-000 Condo 1 283.84 211.44
033-392-636-000 Condo 1 283.84 211.44
033-392-637-000 Condo 1 283.84 211.44
033-392-638-000 Condo 1 283.84 211.44
033-392-640-000 Condo 2 378.45 281.94
033-392-641-000 Condo 1 283.84 211.44
033-392-642-000 Condo 1 283.84 211.44
033-392-644-000 Condo 1 283.84 211.44
033-392-645-000 Condo 2 378.45 281.94
033-392-731-000 Condo 1 283.84 211.44
033-392-732-000 Condo 1 283.84 211.44
033-392-733-000 Condo 1 283.84 211.44
033-392-734-000 Condo 1 283.84 211.44
033-392-735-000 Condo 1 283.84 211.44
033-392-736-000 Condo 1 283.84 211.44
033-392-737-000 Condo 1 283.84 211.44
033-392-738-000 Condo 1 283.84 211.44
033-392-740-000 Condo 2 378.45 281.94
033-392-741-000 Condo 1 283.84 211.44
033-392-742-000 Condo 1 283.84 211.44
033-392-744-000 Condo 1 283.84 211.44
039-030-015-000 Unassigned 0.00 0.00
528 Accounts $203,504.42 $151,602.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 13 of 13 01/28/2026 03:07:01PM

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report - North Village Area Benefit Assessment District 2002-2, Zone 1 C APPENDIX C – RATE AND METHOD OF APPORTIONMENT
The following pages show the definitions section of the Rate and Method of Apportionment of Special Tax for the Town of Mammoth Lakes Community Facilities District No. 2001-1 (North Village Area).

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX

TOWN OF MAMMOTH LAKES
COMMUNITY FACILITIES DISTRICT NO. 2001-1 (NORTH VILLAGE AREA)

DEFINITIONS
The terms used herein shall have the following meanings:
“Acreage” or “Acre” means that acreage shown on the Assessor’s Parcel Map for each Assessor’s Parcel. In the event that the Assessor’s Parcel Map shows no acreage, the Acreage for any Assessor’s Parcel shall be determined by the CFD Administrator based upon the applicable condominium plan, final map or parcel map.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. “Administrative Expenses” means the following actual or reasonably estimated costs directly related to the administration of the CFD No. 2001-1: the costs of computing the Special Tax Requirement and the annual Special Tax and of preparing the annual Special Tax collection schedules; the costs of collecting the Special Taxes; the costs of remitting the Special Taxes to the fiscal agent or trustee for any Bonds; the costs of the fiscal agent or trustee (including its legal counsel) in the discharge of the duties required of it under any Indenture; the costs of the Town or designee in complying with the disclosure requirements of applicable federal and state securities laws and the California Government Code (including the Act), including public inquiries regarding the Special Taxes, the costs associated with the release of funds from any escrow account (to the extent not paid from other sources); the costs of the Town or designee related to an appeal of the Special Tax and an allocable share of the salaries and an allocable portion of Town overhead costs relating to the foregoing; the costs of the Town or designee related to any rebate calculations for the CFD No. 2001-1; the costs of commencing and pursuing to completion any foreclosure action arising from delinquent Special Taxes in the CFD No. 2001-1; the costs of the Town (including its legal counsel) related to the administration of any letter of credit or other security provided for the payment of Special Taxes or Bonds, any fees or expenses related to any such letters of credit. Administrative Expenses shall also include amounts advanced by the Town for any administrative purposes of the CFD No. 2001-1.
“Affordable Housing” means all property deemed as such by reference to the “Housing Policies” in the “Housing Element” section set forth in the North Village Specific Plan. “Apartment Property” means all Taxable Property, exclusive of Condominiums and Hotel Property, for which a final occupancy permit(s) for building(s) containing attached residential units has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001.
“Assessor’s Parcel” means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel number.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor’s Parcel number.
“Association Property” means any area designated as community association property or condominium association property on a condominium plan recorded in the Office of the County Recorder and/or any property deeded to or owned by The Village at Mammoth Community Association, any other applicable master association, or any condominium owners association.

“Bonds” means any bonds or other indebtedness (as defined in the Act), whether in one or more series, secured by the levy of Special Taxes within the CFD No. 2001-1. “CFD Administrator” means an official of the Town, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of Special Taxes. “Commercial Units” mean all Condominiums, exclusive of Conference Space Units, designed for use for general commercial uses and/or property management uses as shown on a condominium plan recorded in the Office of the County Recorder.
“Common Area” means any area designated as such on a condominium plan recorded in the Office of the County Recorder, including any common area for the exclusive use of one or more owners. “Condominium” means any element designated as a unit in a condominium plan which was recorded as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001.
“Conference Space Units” means any Condominium, exclusive of Residential Units, designed for the primary purpose of providing meeting or conference space. “Council” means the Town Council of the Town of Mammoth Lakes, acting as the legislative body of the CFD No. 2001-1.
“County” means the County of Mono, California.
“Developed Property” means, collectively, Residential Units, Commercial Units, Hotel Property, Apartment Property, and Other Commercial Property excluding the Residual Parcel. “Equivalent Bedroom Unit” or “EBU” means the factor for use in calculating the Special Tax where one EBU is equal to one (1) bedroom or in the case of Commercial Units and Other Commercial Property 450 Square Feet.
“Exempt Property” means all property located within the boundaries of the CFD No. 2001-1 which is exempt from the Special Tax pursuant Section E below.
“Fiscal Year” means the period starting on each July 1 and ending on the following June 30. “Gondola Parcel” means that Assessor’s Parcel for which a building permit for construction of the bottom terminal of a gondola has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001. “Hotel Property” means all Taxable Property, exclusive of Condominiums and Apartment Property, for which a final occupancy permit(s) for (i) a place of lodging that provides sleeping accommodations and related facilities for travelers or (ii) a vacation or resort club (where ownership/membership interest in such club are evidenced by points, share or other interests that entitle the owners/members to occupy rooms on some periodic basis) has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001. “Indenture” means the indenture, fiscal agent agreement, trust agreement, resolution or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time, and any instrument replacing or supplementing the same. “Maximum Special Tax” means the maximum Special Tax, determined in accordance with Section C that can be levied by the Council in any Fiscal Year on any Assessor’s Parcel.

“Other Units” means all Condominiums not classified as Residential Units or Commercial Units as shown on a condominium plan recorded in the Office of the County Recorder. “Other Commercial Property” means all Taxable Property exclusive of Condominiums, Hotel Property, Apartment Property, and the Gondola Parcel for which a building permit has been issued as of the January 1 preceding the Fiscal Year for which the Special Tax is being levied but not prior to January 1, 2001.
“Public Property” means property within the boundaries of the CFD No. 2001-1 owned by, irrevocably offered or dedicated to, or for which an easement for purposes of public or private road right-of-way has been granted to the federal government, the State of California, the County, the Town, or any local government or other public agency, provided that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use.
“Residential Units” mean all Condominiums designed for use for residential purposes as shown on a condominium plan recorded in the Office of the County Recorder and all Time Share Units. “Residual Parcel” means Assessor’s Parcel 33-041-05. However, if the aforementioned Assessor’s Parcel is renumbered, consolidated, and/or then subdivided, the Residual Parcel shall be the subsequent Assessor’s Parcel containing more Acreage attributable to 33-041-05 than any other subsequent Assessor’s Parcel, or if a condominium plan is recorded on Assessor’s Parcel 33-041-05, the Residual Parcel shall be the Commercial Unit with the greatest amount of Square Feet. “Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.
“Square Feet” means for Commercial Units, the square footage as indicated on the recorded condominium plan and for Other Commercial Property, means the total of the gross area of the floor surfaces within the exterior wall of the building, not including space devoted to stairwells, basement storage, required corridors, public restrooms, elevator shafts, light courts, vehicle parking and areas incident thereto, mechanical equipment incidental to the operation of such building, and covered public pedestrian circulation areas, including atriums, lobbies, plazas, patios, decks, arcades and similar areas, except such public circulation areas or portions thereof that are used solely for commercial purposes.

The determination of Square Feet shall be made by reference to appropriate records kept by the Community Development Department.
“Special Tax Requirement” means (A) that amount with respect to the CFD No. 2001-1 determined by the Council or designee as required in any Fiscal Year to pay: (1) the Administrative Expenses, (2) regularly scheduled debt service for the calendar year which commences in such Fiscal Year on any outstanding Bonds, (3) any amount required to replenish any reserve fund established in connection with Bonds, (4) for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year, (5) the costs of remarketing, credit enhancement and liquidity facility fees (including such fees for instruments that serve as the basis of a reserve fund in lieu of cash related to any such indebtedness), (6) directly for acquisition or construction of facilities eligible to be financed by the CFD No. 2000-1 under the Act; and less (B) available funds as directed under the Indenture.
“Taxable Property” means all property located within the boundaries of the CFD No. 2001-1 which is not exempt from the Special Tax pursuant to Section E below. “Time Share Unit” means all Condominiums (i) designated for time share use as shown on a condominium plan recorded in the Office of the County Recorder or (ii) where a Condominium owner receives the right to the recurrent or exclusive use or occupancy of a Condominium annually or on some

other periodic basis, for a period of time that has been or will be allotted from the use or occupancy periods into which the Condominiums have been divided.
“Town” means the Town of Mammoth Lakes.
“Undeveloped Property” means all Taxable Property not classified as Developed Property or the Gondola Parcel.

1 TOWN COUNCIL STAFF REPORT
Title: Adopt Resolution of Intention to Levy and Collect Annual Assessments within Assessment District 2014-1 (Mammoth View) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026
Meeting Date: March 18, 2026
Prepared by: Pam Smitheman, Assistant Engineer
RECOMMENDATION:

Staff recommend that Town Council adopt the Resolution of Intention to levy and collect annual assessments within Assessment District 2014-1 (Mammoth View) for the Fiscal Year 2026/27, approve the Annual Report, and set the time and place for the public hearing on April 15, 2026.

BACKGROUND:

Each year at this time, the assessments against properties within Assessment District 2014- 1 (Mammoth View) must be reevaluated to determine whether the annual funding is sufficient for the anticipated costs of public services needed in the upcoming fiscal year.

The Improvement Act of 1911, under which the district was formed, requires a Resolution determining the amount be filed each year to determine and levy an annual assessment.

This staff report recommends the adoption of a resolution approving the annual report in accordance with the Benefit Assessment Act of 1982 and the Improvement Act of 1911.

ANALYSIS:

In Fiscal Year 2025/26 there were no maintenance projects done along Viewpoint Road.

The Town has considered administration costs, a long-term pavement management program, snow removal, and other maintenance for Viewpoint Road and has determined that due to current fund balances and long-term needs, it is recommended that a levy of $6,500.00 be assessed in Fiscal Year 2026/27. The maximum allowable assessment for 2026/27 is $40,151.69 and the assessment being recommended is $6,500.00 since the existing fund balance has sufficient maintenance funds and only needs additional funds for administrative costs. A public hearing is required under the code sections for which the assessment is governed.

FINANCIAL CONSIDERATIONS:

The Engineer's Report as prepared by NBS includes details for all Financial Considerations. In summary, the total district assessment is $6,500.00 for the 2026/27 fiscal year.

RESOLUTION NO. 26-

A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES,

STATE OF CALIFORNIA, APPROVING THE ANNUAL REPORT FOR PROCEEDINGS

FOR THE LEVY OF ASSESSMENTS WITHIN THE SPECIAL MAINTENANCE DISTRICT BENEFIT ASSESSMENT DISTRICT NO. 2014-1 (MAMMOTH VIEW)
FOR FISCAL YEAR 2026/27
The Town Council of the Town of Mammoth Lakes (the “Town”) does resolve as follows:

WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town Council”), California, pursuant to the terms of the Benefit Assessment Act of 1982, Title 5 Division 2, of the California Government Code (commencing with Section 54703), Article XIII D of the Constitution of the State and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (collectively, hereafter referred to as the “Assessment Law”) did, by previous resolution, establish the Benefit Assessment District designated as: Benefit Assessment District No. 2014-1 (Mammoth View) (hereinafter referred to as the “Maintenance District”); and
WHEREAS, the Town has retained NBS for the purpose of assisting with the annual levy of the Maintenance District, and the preparation and filing of an annual report for the levy of assessments for the fiscal year commencing July 1, 2026 and ending June 30, 2027 within such Maintenance District; and
WHEREAS, there has now been presented to this Town Council the Fiscal Year 2026/27 Annual Report (the “Report”) as required by the Assessment Law; and WHEREAS, this Town Council has now carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the special benefits received from the improvements to be maintained, as set forth in the Report; and WHEREAS, the Town Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments in accordance with the Assessment Law. All objections to the assessment, if any, will be considered by the Town Council. The Public Hearing will be held on Wednesday, April 15, 2026 at 4:00 pm or as soon thereafter as is feasible in the Town Council Chambers, Suite Z located at 437 Old Mammoth Road, Mammoth Lakes, CA 93546. The Town Council further orders the Town Clerk to publish notice of this resolution.

NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:

1. The above recitals are all true and correct.

Resolution No. 26-

2. The Report as presented consists of the following:
(a) Plans and specifications describing the general nature, location and extent of the improvements to be maintained and of the maintenance work. (b) An estimate of the cost of maintenance of the improvements for the Maintenance District for Fiscal Year 2026/27.
(c) A diagram of the Maintenance District, showing the area and properties proposed to be assessed.
(d) An annual assessment for Fiscal Year 2026/27 of the estimated costs of the maintenance of those improvements to be maintained during such fiscal year, assessing the net amount upon all assessable lots and/or parcels within the Maintenance District in proportion to the special benefits received; together with a formula pursuant to which such annual assessment may be adjusted annually for inflation pursuant to the Assessment Law without the necessity for additional assessment ballot procedures.
(e) The available Maintenance District funds will be applied to offset the cost of improvements for Fiscal Year 2026/27, resulting in $6,500 levy to the parcels in the Maintenance District.

3. The Report, as presented, is hereby approved, and is ordered to be filed in the Office of the Town Clerk of the Town Council as a permanent record and to remain open to public inspection.

4. The Town Clerk of the Town Council shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Report.

PASSED, APPROVED, AND ADOPTED this 18
th day of March, 2026.

AMANDA RICE, Mayor
ATTEST:

JAMIE GRAY, Town Clerk

Fiscal Year 2026/27 Engineer’s Report For:

Benefit Assessment District No. 2014-1
(Mammoth View)
February 2026

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View)

TABLE OF CONTENTS

1. EXECUTIVE SUMMARY .................................................................................................... 1

2. PLANS AND SPECIFICATIONS ........................................................................................... 2

2.1 Description of the Boundaries of the District ......................................................... 2

2.2 Description of District Maintenance Activities ....................................................... 2

3. ESTIMATED COSTS .......................................................................................................... 3

3.1 District Budget ......................................................................................................... 3

3.2 Definitions of Budget Items ..................................................................................... 4

4. SPECIAL AND GENERAL BENEFIT ...................................................................................... 5

4.1 Identification of Benefit .......................................................................................... 5

4.2 Separation of General Benefit ................................................................................. 6

4.3 Quantification of General Benefit ........................................................................... 7

4.4 Apportioning of Special Benefit ............................................................................ 10

5. METHOD OF ASSESSMENT ............................................................................................ 15

5.1 Method of Assessment Spread ............................................................................. 15

5.2 Cost of Living Inflator ............................................................................................ 15

5.3 Assessment Budget ............................................................................................... 16 APPENDICES ........................................................................................................................ 17 Appendix A – Assessment Diagram ........................................................................................ A Appendix B – Assessment Roll................................................................................................ B

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 1

1. EXECUTIVE SUMMARY
WHEREAS, the Town Council of the Town of Mammoth Lakes (the “Town”) previously established the Benefit Assessment District No. 2014-1 (Mammoth View) (the “District”) in 2014 pursuant to the Benefit Assessment Act of 1982; and
WHEREAS, the Town desires to provide for the levy and collection of District assessments for the Fiscal Year 2026/27; and
WHEREAS, the Town has directed NBS to prepare and file an annual report describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements, a diagram showing the area and properties to be assessed, and an estimate of the costs of the maintenance, operations and servicing the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the following assessment, levied in accordance with the assessment methodology adopted and approved by the Town Council at the time of District formation, is made to cover the portion of the estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received:

SUMMARY OF ASSESSMENT
Description Amount
Total District Budget $6,500.00
Less: Town General Benefit Contribution 0.00
Less: Additional Contribution 0.00
Plus: Contribution from District Funds 0.00
Balance to Assessment $6,500.00

Total Special Benefit Points 326.41
Fiscal Year 2026/27 Maximum Assessment Rate Per Special Benefit Point $123.01 Fiscal Year 2026/27 Actual Assessment Rate Per Special Benefit Point $19.91

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 2

2. PLANS AND SPECIFICATIONS
The District will provide for the ongoing maintenance, servicing, and administration of road, emergency access area, and sidewalk improvements all located within the public right-of-way and dedicated easements or the emergency access area within the boundaries of the District. The Mammoth View project developer and the Town funded and constructed the District improvements to be maintained.

2.1 Description of the Boundaries of the District
The District is located within the boundaries of the Town. The District is generally bounded by Main Street on the south, on the northeast by Alpine Circle, on the east by Mountain Boulevard, and on the west near Minaret Road. The District boundaries include the Mammoth View project and the Viewpoint condominiums, as well as the public improvements including Viewpoint Road, the emergency access area, and a portion of the Main Street sidewalks. The District will not provide maintenance and service activities to improvements located outside of the District boundaries.

Section 6 of this Engineer’s Report provides an assessment diagram that more fully provides a description of the parcels within the District’s boundaries.

2.2 Description of District Maintenance Activities
The improvements maintained by the District include Viewpoint Road, the Viewpoint condominium emergency access area located to the north of the Viewpoint condominiums, sidewalks fronting the District along Main Street, Mountain Boulevard, and Alpine Circle, and appurtenant facilities located throughout the District, which are of direct and special benefit to the parcels within the District. The District improvements are located within the street public rights-of-way and dedicated public easements or the emergency access area which are all within the boundaries of the District.

The District maintenance activities may include but are not limited to, all of the following: maintenance of Viewpoint Road and the emergency access area, including the emergency access area traffic control management device (e.g. gate), snow management, including the melting, removal, and hauling, summer sidewalk sweeping, hardscape and landscape maintenance, street lights, monument and directional sign maintenance, banner maintenance, and the upkeep, repair, removal or replacement of all or any part of any improvement. The District services include all necessary service, operations and administration required to keep the District improvements in an operational and satisfactory condition. Services provided include all necessary service, operations and administration required to keep the improvements in an operational and satisfactory condition. The District maintenance and services shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 3

3. ESTIMATED COSTS

3.1 District Budget
The estimated costs of maintaining, servicing, and administering of the District improvements as described in Section 2 are outlined below. Each year, as part of the District assessment levy calculation process, the costs and expenses are reviewed, and the annual costs are projected for the following fiscal year.

The Fiscal Year 2026/27 estimated cost budget for maintaining, servicing, and administering the District improvements is shown in the following table:

Description
Proposed
Fiscal Year
2026/27 Costs
Annual Maintenance Costs
Snow Management $0.00
Summer Sidewalk Sweeping 0.00
Landscape Maintenance 0.00
Street Maintenance 0.00
Subtotal Annual Maintenance Costs $0.00
Major Maintenance Costs
Slurry Seal – Accrual $0.00
Asphalt – Accrual 0.00
Landscape Improvements 0.00
Subtotal Major Maintenance Costs $0.00
Administration Costs
Personnel/Overhead/Consultant $6,500.00
Subtotal Administration Costs $6,500.00
Total District Budget $6,500.00
Less: Town General Benefit Contribution(1) $0.00
Less: Additional Contribution 0.00
District Property Owner Participation and Reserves $6,500.00 Less: Contribution from District Funds $0.00
Fiscal Year 2026/27 District Assessment $6,500.00
(1) General Benefit Contribution is calculated as a percentage of Annual Maintenance Costs.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 4

3.2 Definitions of Budget Items
The following definitions describe the services and costs included in the District budget:

3.2.1 MAINTENANCE COSTS
Snow Management: Includes the clearing and hauling of snow from the District improvements and sidewalks snowmelt expenses. The annual snow management budget is based upon a 200-inch snow year.

Summer Sidewalk Sweeping: Includes sweeping of the sidewalk improvements during the summer months.

Landscape Maintenance: Includes the required landscaping maintenance costs necessary for a contractor or Town staff member to maintain landscaped areas and irrigation; including aesthetic treatment and replacement of landscaping, as necessary.

Street Maintenance: Includes the required maintenance costs necessary for a contractor or Town staff to maintain the street improvements of Viewpoint Road and the emergency access area, including the power of streetlights, annual asphalt repair, striping of the road, maintenance of road signs, maintenance of retaining walls, maintenance of guard rails, curb, gutter, sidewalk, and sweeping, as necessary.

Slurry Seal - Accrual: Includes the accrual for costs to provide for periodic asphalt sealing of the street improvements within the District. The asphalt sealing has a finite life expectancy and will need to be completed approximately every six years in the future.

Asphalt - Accrual: Includes the cost to provide for periodic asphalt replacement of the street improvements within the District. The asphalt has a finite life expectancy and will need to be replaced approximately every 15 years in the future.

Fog seal – Accrual: Includes the accrual for costs to provide for periodic fog seal treatment of the asphalt of the street improvements within the District. The asphalt fog seal has a finite life expectancy and will need to be completed approximately every three years. Every six years the asphalt will be slurry sealed, rather than fog sealed.

3.2.2 ADMINISTRATION COSTS
Personnel/Overhead/Consultant: This item includes the cost to all particular departments and staff of the Town, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual engineer’s report, resolutions and placing the assessment amounts onto the Mono County (the “County”) tax roll each year, along with responding to any public inquiries.

3.2.3 GENERAL BENEFIT
Town Contribution for General Benefit: The Town contributes 2.52% of the direct annual Maintenance Costs.

Additional Contribution: In addition to the general benefit contribution, the Town is providing additional contributions to the District when funds are provided from the Gas Tax Fund for services provided in the District.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 5

4. SPECIAL AND GENERAL BENEFIT
Pursuant to Article XIIID, all parcels that receive a special benefit conferred upon them as a result of the maintenance of the improvements shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance of the improvements. The Benefit Assessment District Act of 1982, commencing with Section 54703 of the Government Code, permits the establishment of assessment districts by local agencies for the purpose of providing services which benefit individual properties for those services which confer special benefit upon the properties to which the services are being provided.

Section 54711(1) of the Benefit Assessment District Act of 1982 requires that assessments must be levied according to benefit, this Section states:
"The amount of the assessment imposed on any parcel of property shall be related to the benefit to the parcel which will be derived from the provision of the service." Article XIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIIID also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Examples of parcels exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts, and public parkways.

Furthermore, Proposition 218 requires that the Town separate the general benefit from special benefit, so that only special benefit may be assessed to properties within the District.

4.1 Identification of Benefit
The ongoing maintenance, servicing and operation of the District improvements will provide benefits to both those properties within the District boundaries and to the community as a whole. The snow cleared and year-round maintained improvements will provide an increased level of access for residents, guests, and emergency vehicles, and will also provide a safety benefit to property and people throughout the District. The following benefits will be provided as a result of the District maintenance activities:

Viewpoint Road Access
 The maintenance activities will provide for clear and safe vehicular access to and from those District properties accessed via Viewpoint Road.
 An improved and maintained Viewpoint Road, which meets the Town’s standards for maintenance, allows for more efficient and improved access to property by emergency service providers in the event of a fire, medical emergency, or natural disaster.  Viewpoint Road does not include sidewalks, therefore, a snow cleared and maintained road will provide safe pedestrian passage from properties accessed from Viewpoint Road to sidewalks located along Main Street.
 The snow cleared and maintained Viewpoint Road will minimize the number of vehicular accidents and pedestrian trip and fall occurrences potentially occurring along Viewpoint Road.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 6 Emergency Access Area
 The maintained emergency access area will improve the access and potentially the response times to properties served by this alternative access point by emergency service providers in the event of a fire, medical emergency, or natural disaster.  Regular maintenance and repairs to the emergency access area will ensure that this access area does not reach a state of deterioration or disrepair so as to be materially detrimental to properties that are serviced by this emergency access point.

Pedestrian Safety
 The maintained sidewalks will provide for clear and safe access to and from District properties, as well as provide for safe pedestrian passage through the District.  The snow cleared and maintained sidewalk improvements will minimize the number of future trip and fall occurrences potentially occurring on sidewalks within the District.  Well-maintained sidewalks provide a separation between vehicle and pedestrian as well as property and pedestrian, which provides a safety benefit for both property and pedestrian. The U.S. Department of Transportation Federal Highway Administration (FHWA, n.d.) notes that annually, around 4,500 pedestrians are killed in traffic crashes with motor vehicles in the United States. Pedestrians killed while "walking along the roadway" account for almost 8 percent of those deaths. Providing safe walkways separated from the travel lanes could help to prevent up to 88 percent of these "walking along roadway” crashes (FHWA, n.d.).

As a result of the collective improvements being maintained, the overall livability of the District will increase. Livability encompasses several qualities and characteristics that are unique to a specific area. The Victoria Transport Policy Institute (2011) expands on the concept of livability and the various benefits associated with that designation:
“The livability of an area increases property desirability and business activity. Livability is largely affected by conditions in the public realm, places where people naturally interact with each other and their community, including streets, parks, transportation terminals and other public facilities. Livability also refers to the environmental and social quality of an area as perceived by employees, customers, and visitors. This includes local environmental conditions, the quality of social interactions, opportunities for recreation and entertainment, aesthetics, and existence of unique cultural and environmental resources.”

4.2 Separation of General Benefit
Section 4 of Article XIIID of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next “separate the general benefits from the special benefits conferred,” and only the special benefits can be included in the amount of the assessments imposed.

General benefit is an overall and similar benefit to the public at large resulting from the maintenance activities to be provided by the assessments levied. The improvements to be maintained by the District will be constructed and located within the District boundaries only. There will be no District maintenance activities provided for improvements located outside of the District boundaries.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 7 The maintained improvements will provide benefits to the property within the District, but it is recognized that the ongoing District maintenance activities will also provide a level of benefit to those passing through the District to access property outside of the District. Traffic from property within and outside of the District as well as individuals passing through the District area will be able to utilize the maintained improvements to not only access property located within a close proximity to the District, but also property located outside of the District. Therefore, the general benefit created as a result of the District maintenance activities has been considered.

4.3 Quantification of General Benefit
In order for property within the District to be assessed only for that portion of special benefit received from the District maintenance activities, the general benefit provided by the ongoing maintenance of the improvements needs to be quantified. The amount of general benefit that is provided from the District maintenance activities cannot be funded via property owner assessments within the District.

4.3.1 VIEWPOINT ROAD ACCESS GENERAL BENEFIT
From a visual inspection of the layout of Viewpoint Road within the District one must conclude that the purpose of Viewpoint Road is exclusively intended for the benefit of accessing property. Viewpoint Road is not a through street and, therefore, does not provide a direct means of traveling from one place to another such that one would reasonably expect a driver to purposefully choose Viewpoint Road as the best route for travel through the Town unless that travelled route began or ended with a parcel accessed from Viewpoint Road. A route beginning or ending with a parcel accessed from Viewpoint Road does not include the “general public” for purposes of determining general benefit. Given the location of Viewpoint Road to Main Street, there are bound to be drivers that will make limited use of Viewpoint Road. Drivers may accidentally turn onto Viewpoint Road in search of a property that is not located off of Viewpoint Road or drivers may potentially use Viewpoint Road to turn off of Main Street with the intent of turning around or going back from where they came. This potential traffic traveling along Viewpoint Road would be considered to be of general benefit. As expressed by the Court in Beutz v. County of Riverside (2010), “... courts of this state have long recognized that virtually all public improvement projects provide general benefits." A conservative estimate of 1.00% is assigned as the general benefit portion of the benefits resulting from the maintenance activities related to Viewpoint Road. Therefore, the general benefit provided by the ongoing maintenance of Viewpoint Road is 1.00% and the special benefit provided by the ongoing maintenance is estimated to be 99.00%.

Viewpoint Road Access General Benefit 1.00%

4.3.2 EMERGENCY ACCESS AREA GENERAL BENEFIT
Based on the intended purpose of the emergency access area within the District one must conclude that the purpose of emergency access area is exclusively intended for the benefit of property accessed via this area. The emergency access area is not a normal route of travel and is intended to be used by emergency vehicles that need to access property in case of an emergency. However, there may be a minimal level of pedestrian traffic that utilizes the emergency access area to pass through the District for recreational purposes or to access property outside of the District. Again, as expressed by the Court in Beutz v. County of Riverside (2010), “... courts of this state have long recognized that virtually all public improvement

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 8 projects provide general benefits." A conservative estimate of 1.00% is assigned as the general benefit portion of the benefits resulting from the District maintenance of the emergency access area. Therefore, the general benefit provided by the ongoing maintenance of emergency access area is 1.00% and the special benefit is estimated to be 99.00%.

Emergency Access Area General Benefit 1.00%

4.3.3 PEDESTRIAN SAFETY GENERAL BENEFIT
As a result of the District maintenance activities, there will be a level of general benefit to pedestrians and others who do not reside within the District. There will be pedestrian traffic generated from property outside of the District that will utilize the maintained sidewalks in order to pass through the District and access property located outside of the District boundaries. In addition to accessing property located outside of the District, there will also be a level of pedestrian activity that will utilize the maintained sidewalks for leisure and fitness activities. Pedestrians will incorporate the maintained and safe sidewalks into their leisure and fitness routines, thus making the sidewalks serve as a pass-through portion of their overall route traveled. The benefit provided to property and pedestrians, as a result of the maintained sidewalks serving as a pass-through corridor, needs to be quantified.

According to the U.S. Census Bureau (2010), the Town has a permanent resident population of approximately 8,234. However, the Town attracts a significant number of tourists and according to the Town’s Pedestrian Master Plan, adopted April 16, 2014, (TOML, 2014) during peak tourist season the Town’s population can increase to as many as 35,000 people. The Town’s 2007 General Plan (TOML, 2007) identifies that the non-permanent residential units accommodate 4 persons per unit on average. Based on this average person per unit size for the Town and considering there are 162 residential units within the District, there are approximately 648 people that could reside within the District boundaries at peak tourist season.

Population Area Population
Peak Tourist Season Town Population 35,000
Peak Tourist Season District Population (1) 648
(1) Based on 162 District residential units multiplied by 4.0 persons per unit.

In order to determine the utilization of the sidewalks within the Town and District, data from the Summary of Travel Trends, 2009 National Household Travel Survey (NHTS) prepared by the U.S. Department of Transportation Federal Highway Administration (FHWA, 2011) was used, including the analysis of the number of person trips by various modes of transportations such as private vehicle, transit, walking or some other means of transportation. According to the Mountain Division data extracted from the 2009 NHTS database, of the annual 29,017 (in millions) total person trips, 2,663 (in millions) or 9.17% of those person trips were made by using walking as their mode of transportation (FHWA, 2011). Applying this percentage, to the populations listed above, the following table provides the number of persons that would utilize walking as the typical mode of transportation during the Town’s peak tourist season:

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 9 Population Area Population
Population w/Walking
as Typical Mode of
Transportation (1)
Peak Tourist Season Town Population 35,000 3,212
Peak Tourist Season District
Population 648 59
(1) Population multiplied by 9.17%.

To further quantify the non-District population that uses walking as the mode of transportation, the District population needs to be excluded from the total population figure of 3,212 identified above.

Therefore, the adjusted population, located outside of the District boundaries, that uses walking as the mode of transportation is 3,153 people.

Population Area Population
Population
w/Walking
as Mode of
Transportation (1)
Peak Tourist Season Town Population 35,000 3,212
Less District Boundary Population (648) (59)
Non-District Population Totals: 34,352 3,153
(1) Population multiplied by 9.17%.

In order to obtain a better picture of the overall level of general benefit provided by the maintained District sidewalk improvements, the pedestrian traffic that utilizes walking as the mode of transportation that will seek out and use the sidewalks within the District’s boundaries, but reside outside of the District, must be considered. The 2009 NHTS further details the purposes of the 2,663 (in millions) reported Mountain Division walking trips. Based on the residential/lodging property types within the District, people outside of the District would utilize the District sidewalks for the following reasons: shopping, dining, errands, walk to school, day care or religious activity, personal/family business, and appointments, social or recreational activities, and other.

The following table details the number of walking trips, based on the 2009 NHTS study, for each of the activities that are the most likely reasons people outside of the District would use the sidewalk improvements within the District:

Trip Purpose
Number of Walking
Trips
(in millions)
Shopping/Dining/Errands 529
School/Daycare/Religious activity 135
Personal/Family Business 173
Social/Recreational 709
Do not know/Other 69
Total 1,615
Of the total number of walking trips reported in the 2009 NHTS, 1,615 (in millions) or 60.65% are for purposes that persons outside of the District would utilize the sidewalk improvements within the District.

Applying this percentage (60.65%) to the number of people using walking as their mode of transportation

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 10 and that reside outside of the District (3,153), but use the sidewalks within the District, there are approximately 1,912 people using the maintained sidewalks to engage in general benefit activity.

Description Population
Non-District population utilizing walking as the
typical mode of transportation 3,153
% of 2009 NHTS walking trips representing
activities outside of the District 60.65%
Non-District population engaging in general
benefit activities 1,912
The number of persons engaging in general benefit activities represents 5.57% of the Town’s total peak tourist season population, of 34,352 previously identified above, and is therefore considered to be District general benefit.

Sidewalk General Benefit 5.57%
Therefore, the general benefit provided by the ongoing maintenance of the District sidewalks is 5.57% and the special benefit is estimated to be 94.43%.

4.3.4 COLLECTIVE GENERAL BENEFIT
Since the District is comprised of benefits resulting from a blend of maintained improvements (Viewpoint Road, emergency access area, and sidewalks), the activity of both pedestrians and vehicles must be addressed in a collective form rather than independently. Therefore, the arithmetic mean of the general benefit percentages has been used to quantify the overall level of general benefit for the District.

This general benefit result is provided in the table below:

Viewpoint Road Access General Benefit 1.00%
Emergency Access Area General Benefit 1.00%
Pedestrian Safety General Benefit 5.57%
Total District General Benefit 2.52%
The general benefit, which is the percentage of the total maintenance budget that must be funded through sources other than assessments, is 2.52%. The special benefit then, which is the percentage of the maintenance budget that may be funded by assessments, is 97.48%.

4.4 Apportioning of Special Benefit
As outlined above, each of the parcels within the District is deemed to receive special benefit from the ongoing District maintenance activities. Each parcel that has a special benefit conferred upon it as a result of the ongoing District maintenance activities is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the District maintenance costs.

The District is comprised of two primary developments: Viewpoint condominiums and the Mammoth View project. However, the Mammoth View project can be further allocated into two categories: The Summit

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 11 properties and the Basecamp properties. The Summit properties include the 12 condominium units and 28 condominium cabin units that are accessed from Viewpoint Road. The Basecamp properties include the 12 condominium units and the hotel that are accessed from Mountain Boulevard and Alpine Circle.

4.4.1 BENEFIT POINTS ASSIGNMENT
Viewpoint Road Access Benefit Points Assignment: Viewpoint Road serves as the primary access point for the Viewpoint condominiums and the Summit properties. Vehicles and pedestrians will travel the entire length of the maintained Viewpoint Road to access the Summit properties. To account for the benefit that the Summit properties receive from having the entire length of Viewpoint Road maintained by the District, Summit properties are assigned 1.0 benefit point. However, access to the Viewpoint condominiums only requires vehicles and pedestrians to travel approximately 351 feet of the total 525-foot Viewpoint Road.

Since the Viewpoint condominiums utilize approximately 65% of the maintained Viewpoint Road, they are assigned 0.65 benefit points for the benefits received from that portion of the maintained Viewpoint Road used to access their properties. There is no vehicular access from Viewpoint Road to the Basecamp properties. However, pedestrian traffic from the Basecamp properties has been considered. The Mammoth View project is designed, and has pedestrian walkways, for residents and guests to use the various amenities located throughout the entire project. Pedestrians may utilize these walkways to access Viewpoint Road to in order to travel outside of the District via Viewpoint Road. To recognize the potential pedestrian traffic along Viewpoint Road from the Basecamp properties, 0.25 benefit points are assigned to Basecamp properties for the benefit received from the Viewpoint Road maintenance activities. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the Viewpoint Road maintenance activities. The following table provides the benefit points assigned to the property location classifications within the District.

Property Location Classification
Viewpoint Road
Access Benefit
Point Assignment
Summit Properties 1.00
Basecamp Properties 0.25
Viewpoint Condominiums 0.65
District-wide Common Areas 0.00
Emergency Access Area Benefit Points Assignment: The emergency access area serves as the secondary emergency access point primarily for the Viewpoint condominiums should residents and emergency vehicles be prevented from accessing the Viewpoint condominiums via Viewpoint Road. A well-maintained and easily accessed emergency corridor will provide a quick and efficient route for emergency vehicles to access the Viewpoint condominium properties. To recognize the benefit from having a year-round maintained emergency access area, Viewpoint condominiums are assigned 1.0 benefit point. While the emergency access area is designed to serve the Viewpoint condominiums it also provides benefit to both the Summit properties and the Basecamp properties. Due to the location of the Summit properties, it would be difficult for large emergency vehicles to access the Summit properties via the emergency access area. However, smaller emergency vehicles could access the Summit properties and provide emergency services, if needed. Further, the Summit properties’ residents can utilize the Mammoth View project’s walkways to vacate the Summit properties area and relocate over to the Basecamp properties area.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 12 Therefore, to recognize the reduced benefit that the Summit properties receive from the emergency access area compared to the Viewpoint condominiums’ benefit received, 0.75 benefit points have been assigned. There is no vehicular access for smaller emergency vehicles to drive to the Basecamp properties from the emergency access area. However, the Basecamp properties are located at a lower elevation than the Summit properties. This lower elevation would allow for fire services to battle fires and provide emergency assistance from the higher Summit properties position. Further, emergency personnel could access the Basecamp properties on foot from the Summit properties area by utilizing the Mammoth View project’s walkways. To account for this limited benefit received from the emergency access area, the Basecamp properties are assigned 0.25 benefit points. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the emergency access area maintenance activities.

The following table provides the benefit points assigned to the property location classifications within the District.

Property Location Classification
Emergency Access
Area Benefit
Point Assignment
Summit Properties 0.75
Basecamp Properties 0.25
Viewpoint Condominiums 1.00
District-wide Common Areas 0.00
Pedestrian Safety Benefit Points Assignment: The maintained District sidewalks are located along Main Street, Mountain Boulevard, and Alpine Circle. People from the Basecamp properties can quickly and conveniently access the sidewalks from several area locations along Mountain Boulevard and Alpine Circle.

To account for the close proximity to the sidewalks and convenience for these properties to access the maintained sidewalks, Basecamp properties are assigned 1.0 benefit point. Access to the sidewalks from the Summit properties requires residents to either travel along Viewpoint Road or first travel the Mammoth View project walkways to access the sidewalks. Since the Summit properties have a greater distance to travel prior to reaching the District sidewalks and have access to the sidewalks via two different points of similar distance, 0.50 benefit points are assigned. Given the location of the District sidewalks and the proximity of those sidewalks from the Viewpoint condominiums, residents will most likely access the sidewalks via Viewpoint Road instead of traveling the additional distance through the Summit properties and Basecamp properties. Therefore, to account for this single access point to the maintained District sidewalks, Viewpoint condominiums are assigned 0.25 benefit points. Common areas located throughout the Viewpoint condominiums and Mammoth View project are deemed to receive no benefit from the sidewalk maintenance activities. The following table provides the benefit points assigned to the property location classifications within the District.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 13 Property Location Classification
Pedestrian Safety
Benefit
Point Assignment
Summit Properties 0.50
Basecamp Properties 1.00
Viewpoint Condominiums 0.25
District-wide Common Areas 0.00
By adjusting the total benefit points for each property location classification set forth above by parcel factors, a more complete picture of the proportional special benefits received by each parcel within the District is presented.

The following table provides a summary of the special benefit points assigned to each property location classification within the District.

Property Location
Classification
Viewpoint
Road Access
Benefit Point
Assignment
Emergency
Access Area
Benefit Point
Assignment
Pedestrian
Safety
Benefit Point
Assignment
Total
Benefit Point
Assignment
Summit Properties 1.00 0.75 0.50 2.25
Basecamp Properties 0.25 0.25 1.00 1.50
Viewpoint Condominiums 0.65 1.00 0.25 1.90
District-wide Common Areas 0.00 0.00 0.00 0.00

4.4.2 PARCEL FACTORS
The Town of Mammoth Lakes Travel Model Final Report (LSC, 2011) identified trip rates for various land use types throughout the Town. Of those land use types, there are three land use types within the District:

Residential High-Density (MF) – Visitor, Resort Hotel – Visitor, and Retail/Commercial. The Residential High-Density (MF) – Visitor land use type includes all of the Viewpoint condominiums, the Mammoth View townhouse condominium units, and the Mammoth View condominium cabin units. The Resort Hotel – Visitor land use type includes the 54 rooms within Mammoth View hotel. There was not a specific land use type category for restaurants. For purposes of this analysis, the property designated for restaurant use is considered to be Retail/Commercial. According to the report, the three land use types have the following trips per day assigned.

Land Use Type
Trips
per Day Per
Residential High-Density (MF) – Visitor 11.50 Unit
Resort Hotel – Visitor 12.00 Unit
Retail/Commercial 60.20 1,000 Square Feet
Utilizing the Residential High-Density (MF) – Visitor land use type as our base parcel factor of 1.00, the remaining parcel factors can be assigned based upon the approximate proportional relationship to the base parcel factor.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 14 Land Use Type
Parcel
Factor Per
Residential High-Density (MF) – Visitor 1.00 Unit
Resort Hotel – Visitor 1.00 Room
Retail/Commercial 5.20 1,000 Square Feet
The average building square footage for the Residential High-Density (MF) – Visitor units is approximately 1,000 square feet. Therefore, there were no additional adjustments needed for the Retail/Commercial land use type obtain a proportional relationship Residential High-Density (MF) – Visitor land use type.

4.4.3 TOTAL SPECIAL BENEFIT POINTS CALCULATION
The formula below shows the total special benefit points calculation for each parcel within the District:

Parcel’s Total
Special Benefit
Points
=
Property Location
Classification Total
Benefit Point
Assignment
X Parcel Factor

4.4.4 DATA CONSIDERATIONS AND PARCEL CHANGES
The use of the latest Assessor’s Secured Roll information has been and shall be used in the future as the basis in determining each parcel’s land use and building square footage, unless better data was or is available to the Town. In addition, if any parcel within the District is determined by the Assessment Roll to be an invalid parcel number, the land use and building square footage of the subsequent valid parcel(s) shall serve as the basis in assigning special benefit points.

4.4.5 TOTAL SPECIAL BENEFIT POINTS
The total special benefit points for the District at this time are 326.41. The total special benefit points are summarized as follows:

Property
Location Classification Unit Count (1)
Benefit Point
Assignment Parcel Factor (2)
Total Special
Benefit Points
Summit Properties 40 2.25 1.00 90.00
Basecamp Properties - Residential 66 1.50 1.00 99.00
Basecamp Properties - Retail/ Commercial 3,976 1.50 5.20 31.01 Viewpoint Condominiums 56 1.90 1.00 106.40
District-wide Common Areas N/A 0.00 0.00 0.00
Total Special Benefit Points: 326.41
(1) The Basecamp Properties – Retail/Commercial unit count represents total building square footage. (2) The Retail/Commercial parcel factor is per 1,000 building square feet.

Section 6 of this Engineer’s Report provides a detailed special benefit points breakdown for each parcel in the District.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 15

5. METHOD OF ASSESSMENT

5.1 Method of Assessment Spread
The method of assessment is based upon a formula that assigns the special benefit to each parcel. The formulas below provide a summary of the annual assessment calculation for each parcel in the District. (A)
Parcel’s Total
Special Benefit
Points
=
(B)
Property Location
Classification Total
Benefit Point
Assignment
X
(C)
Parcel Factor
(B)
Property Location
Classification Total
Benefit Point
Assignment
=
Viewpoint Road
Access Benefit
Points
+
Emergency
Access Area
Benefit Points
+
Pedestrian Safety
Benefit Points
(C)
Parcel
Factor
Residential High-Density (MF) – Visitor = 1.00 per Unit Resort Hotel – Visitor = 1.00 per Room
Retail/Commercial = 5.20 per 1,000 Square Feet
Parcel’s
Maximum Allowable
Assessment (1)
=
Maximum
Assessment
Rate
x
(A)
Parcel’s Total Special
Benefit Points
Parcel’s
Actual Assessment =
Actual
Assessment
Rate
x
(A)
Parcel’s Total Special
Benefit Points
(1) Subject to a cost-of-living inflator.

5.2 Cost of Living Inflator
The original assessment formula states each fiscal year, beginning Fiscal Year 2015/16, the maximum allowable assessment amount may be increased by the lesser of 2.00% or the annual calendar year percentage change in the Consumer Price Index published by the U.S. Bureau of Labor Statistics for all Urban Consumers in the Los Angeles-Riverside-Orange County Area (“CPI”). If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. If operating costs are such that the maximum assessment amount is not needed, the Town would levy only what is needed for that year. In January 2018, the Bureau of Labor Statistics (BLS) updated their geographic areas for computing CPI. Previously, the Los Angeles-RiversideOrange County index was made up of Los Angeles, Orange, Riverside, San Bernardino, and Ventura

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 16 counties. The BLS split this index into two areas; one that represents Los Angeles and Orange counties (Los Angeles-Long Beach-Anaheim) and another that represents Riverside and San Bernardino counties (Riverside-San Bernardino-Ontario). The Town chose to use the Annual Los Angeles-Long Beach-Anaheim CPI for the calendar year for future calculations.

The annual calendar year percentage change in the CPI applicable to the Fiscal Year 2026/27 assessment is

3.15%. Therefore, the cost-of-living inflator for Fiscal Year 2026/27 is 2.00%.

5.3 Assessment Budget
In order to assess the parcels within the District for the special benefits received from the ongoing District maintenance activities, the general and special benefits must be separated. As previously quantified, the general benefit received from the District maintenance activities is 2.52%. Accordingly, 97.48% of the benefits from the District maintenance activities are considered to provide special benefits to the properties within the District and thus could be subject to assessment therein.

5.3.1 MAXIMUM ASSESSMENT RATE PER SPECIAL BENEFIT POINT The initial maximum assessment rate per special benefit point for the District was established in the Fiscal Year 2014/15 with the maximum assessment of $99.15 per Special Benefit Point. After applying the annual cost of living inflator, the maximum assessment rate per special benefit point for Fiscal Year 2026/27 is $123.01.

The following table is a historical representation of the maximum assessment rate for 10 years:

Fiscal Year
Maximum
Assessment Rate
2017/18 $103.31
2018/19 105.37
2019/20 107.48
2020/21 109.63
2021/22 111.41
2022/23 113.64
2023/24 115.91
2024/25 118.23
2025/26 120.59
2026/27 123.01

5.3.2 ACTUAL ASSESSMENT RATE PER SPECIAL BENEFIT POINT
The actual assessment rate per special benefit point is calculated by dividing the total actual cost estimate to be levied in Fiscal Year 2026/27 by the total special benefit points assigned to the parcels in the District.

The following formula provides the actual assessment rate per special benefit point calculation:

Total Actual Cost Estimate to be levied / Total Special Benefit Points = Actual Assessment Rate per Special Benefit Point
$6,500.00 / 326.41 = $19.91

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) 17

APPENDICES
Assessment Diagram A
Assessment Roll B

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) A APPENDIX A – ASSESSMENT DIAGRAM
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor, at the time this report was prepared, and are incorporated by reference herein and made part of this report.

Town of Mammoth Lakes
Fiscal Year 2026/27 Engineer’s Report- Benefit Assessment District No. 2014-1 (Mammoth View) B APPENDIX B – ASSESSMENT ROLL
The assessment roll is a listing of the assessment apportioned to each lot or parcel, as shown on the last equalized roll of the County Assessor. The following tables summarize the assessments for the District:

Property Land
Use Type
Total
Special Benefit
Points
FY 2026/27
Maximum Allowable
Assessment Rate (1)
Total FY 2026/27
Maximum
Assessment
Viewpoint Condominiums 106.40 123.01 $13,087.76
Summit Properties 90.00 123.01 11,070.89
Basecamp Properties 130.01 123.01 15,992.86
Common Area 0.00 123.01 0.00
Total (2) 326.41 $40,151.51
(1) Per Special Benefit Point
(2) Totals may vary slightly due to rounding.

Property Land
Use Type
Total
Special Benefit
Points
FY 2026/27
Actual
Assessment Rate (1)
Total
FY 2026/27 Actual
Assessment
Viewpoint Condominiums 106.40 $19.91 $2,117.92
Summit Properties 90.00 19.91 1,792.21
Basecamp Properties 130.01 19.91 2,588.99
Common Area 0.00 19.91 0.00
Total (2) 326.41 $6,499.12
(1) Per Special Benefit Point
(2) Totals may vary slightly due to rounding.

A listing of assessor’s parcels assessed within the District for Fiscal Year 2026/27, along with the assessment amounts, is on file in the office of the Town Clerk and presented on the following pages. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the assessment amounts applied to each of the new assessor’s 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 amount.

Town of Mammoth Lakes
BAD No. 2014-1 (Mammoth View)
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Benefit Points FY 2026/27 Max. Assessment FY 2026/27 Actual
Assessment
033-082-006-000 10.5000 $1,291.60 $209.08
033-082-007-000 65.7564 8,088.69 1,309.44
033-082-008-000 56.0064 6,889.34 1,115.28
033-082-009-000 0.0000 0.00 0.00
033-082-010-000 4.5000 553.54 89.60
033-082-011-000 36.0000 4,428.36 716.88
033-082-012-000 47.2500 5,812.22 940.92
033-082-013-000 0.0000 0.00 0.00
033-082-014-000 0.0000 0.00 0.00
033-083-000-000 0.0000 0.00 0.00
033-083-101-000 1.9000 233.71 37.82
033-083-102-000 1.9000 233.71 37.82
033-083-103-000 1.9000 233.71 37.82
033-083-104-000 1.9000 233.71 37.82
033-083-105-000 1.9000 233.71 37.82
033-083-106-000 1.9000 233.71 37.82
033-083-107-000 1.9000 233.71 37.82
033-083-108-000 1.9000 233.71 37.82
033-083-109-000 1.9000 233.71 37.82
033-083-110-000 1.9000 233.71 37.82
033-083-111-000 1.9000 233.71 37.82
033-083-112-000 1.9000 233.71 37.82
033-083-113-000 1.9000 233.71 37.82
033-083-114-000 1.9000 233.71 37.82
033-083-115-000 1.9000 233.71 37.82
033-083-116-000 1.9000 233.71 37.82
033-083-117-000 1.9000 233.71 37.82
033-083-118-000 1.9000 233.71 37.82
033-083-119-000 1.9000 233.71 37.82
033-083-120-000 1.9000 233.71 37.82
033-083-121-000 1.9000 233.71 37.82
033-083-122-000 1.9000 233.71 37.82
033-083-123-000 1.9000 233.71 37.82
033-083-124-000 1.9000 233.71 37.82
033-083-125-000 1.9000 233.71 37.82
033-083-126-000 1.9000 233.71 37.82
033-083-127-000 1.9000 233.71 37.82
033-083-128-000 1.9000 233.71 37.82
033-083-129-000 1.9000 233.71 37.82
033-083-130-000 1.9000 233.71 37.82
033-083-131-000 1.9000 233.71 37.82
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 1 of 2 01/28/2026 02:23:26PM

Town of Mammoth Lakes
BAD No. 2014-1 (Mammoth View)
Billing Detail Report for Fiscal Year 2026/27
Assessor's Parcel Number Benefit Points FY 2026/27 Max. Assessment FY 2026/27 Actual
Assessment
033-083-132-000 1.9000 233.71 37.82
033-083-133-000 1.9000 233.71 37.82
033-083-134-000 1.9000 233.71 37.82
033-083-135-000 1.9000 233.71 37.82
033-083-136-000 1.9000 233.71 37.82
033-083-137-000 1.9000 233.71 37.82
033-083-138-000 1.9000 233.71 37.82
033-083-139-000 1.9000 233.71 37.82
033-083-140-000 1.9000 233.71 37.82
033-083-141-000 1.9000 233.71 37.82
033-083-142-000 1.9000 233.71 37.82
033-083-143-000 1.9000 233.71 37.82
033-083-144-000 1.9000 233.71 37.82
033-083-145-000 1.9000 233.71 37.82
033-083-146-000 1.9000 233.71 37.82
033-083-147-000 1.9000 233.71 37.82
033-083-148-000 1.9000 233.71 37.82
033-083-149-000 1.9000 233.71 37.82
033-083-150-000 1.9000 233.71 37.82
033-083-151-000 1.9000 233.71 37.82
033-083-152-000 1.9000 233.71 37.82
033-083-153-000 1.9000 233.71 37.82
033-083-154-000 1.9000 233.71 37.82
033-083-155-000 1.9000 233.71 37.82
033-083-156-000 1.9000 233.71 37.82
66 Accounts 326.4128 $40,151.51 $6,499.12
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 2 of 2 01/28/2026 02:23:26PM

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Waive the reading and adopt by title only the ordinance amending Town of Mammoth Lakes Municipal Code Chapters 3.12, Transient Occupancy Tax, and 5.32, Transient Rentals of Residential Units.

Council Meeting Date: 3/18/2026
Prepared by: Marcus Sproll, Housing Manager
Recommended Motion: Waive the reading and adopt by title only the ordinance amending Town of Mammoth Lakes Municipal Code Chapters 3.12, Transient Occupancy Tax, and 5.32, Transient Rentals of Residential Units.

Summary: At the March 4, 2026 Town Council meeting, the Town Council received a staff presentation and voted 5-0 to waive the reading and introduce by title only an ordinance (Ordinance 26-02) to amend Town of Mammoth Lakes Municipal Code Chapters 3.12, Transient Occupancy Tax, and 5.32, Transient Rentals of Residential Units.

A summary of the proposed changes and the rationale for the changes to the subject Municipal Code chapters are below.
 Chapter 3.12: Clarify that accessory dwelling units (ADU) or housing units that have a recorded deed-restriction that limits the sale or rental price to income eligible households cannot be used as transient rentals. This will help ensure that these units remain available for use by the local workforce and adhere to the terms of the applicable deed restriction document and/or State code.
 Chapter 5.32: Remove language requiring certified property inspections prior to issuance of a new business tax certificate. With the Town’s certified property program, a Certified Property Authorization is only issued to the legal owner of the transient occupancy unit, whereas a Business Tax Certificate may be issued to whomever the operator of the transient occupancy unit is, and could be a property management company or the owner. Therefore, the requirement for a new inspection to occur solely because a new business tax certificate is to be issued is redundant since the owner, and the person or entity ultimately responsible for the property, is not changing. Additionally, this would discourage an owner from changing management companies or switching to self-management of the nightly rental business. An inspection will still be required for any new certified property authorization and every four years for units with existing certified property authorizations. Additionally, the Town retains the right to require a reinspection during the four-year period for any transient occupancy unit that violates the Code.

ORDINANCE NO. 26-02

AN ORDINANCE OF THE TOWN COUNCIL

OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA,
AMENDING MUNICIPAL CODE SECTIONS 3.12.060, 3.12.070 AND 5.32.060

REGARDING TRANSIENT OCCUPANCY TAX AND

TRANSIENT RENTAL OF RESIDENTIAL UNITS
WHEREAS, the Town Council has previously adopted Chapter 3.12 of the Mammoth Lakes Municipal Code, establishing a transient occupancy tax and providing for its collection; and
WHEREAS, the Town Council has previously adopted Chapter 5.32 of the Mammoth Lakes Municipal Code, establishing operating requirements for properties used as transient rentals; and
WHEREAS, Town staff have identified a number of ways in which Chapters 3.12 and

5.32 can be improved, including revising Sections 3.12.060 and 3.12.070 to clarify that ADUs and deed-restricted units cannot be registered as transient rental properties or used as transient rentals, and revising Section 5.32.060 to clarify when certified property inspections shall occur; and
WHEREAS, the amendments to Chapter 3.12 and Chapter 5.32 addressed in this ordinance do not increase or extend the Town’s transient occupancy tax, or expand the incidence of taxation, and thus do not require approval by Mammoth Lakes voters.

THE TOWN COUNCIL OF THE TOWN OF MAMMOTH LAKES, STATE OF CALIFORNIA, DOES ORDAIN AS FOLLOWS:

Section 1: The Town Council hereby amends the Mammoth Lakes Municipal Code by amending Sections 3.12.060 (Registration) and 3.12.070 (Unauthorized operation of a transient occupancy unit) to read as set forth in Exhibit “A” attached hereto and incorporated herein by reference, and amending Section 5.32.060 (Transient Rentals of Residential Units) to read as set forth in Exhibit “B” attached hereto and incorporated herein by reference.

Section 2: EFFECTIVE DATE OF ORDINANCE
This Ordinance shall become effective and enforceable thirty (30) days from and after the date of its adoption, provided that the amendments to Chapters 3.12 and 5.32 set forth herein shall be effective as of 12:00 am on Monday, April 20, 2026.

Section 3: POSTING
The Town Clerk shall, within fifteen (15) days after the passage of this ordinance, cause it to be posted at the duly designated posting places established by resolution of the Town

Ordinance No. 26-02

Council, published once in a newspaper of general circulation, and entered in the Book of Ordinances of the Town.

Section 4: SEVERABILITY
If any provision of this ordinance of the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications, and to this end the provisions of this ordinance are declared to be severable.

The foregoing Ordinance was introduced on the 4th day of March, 2026, and PASSED, APPROVED, AND ADOPTED on the 18th day of March, 2026.
_________________________________
AMANDA RICE, Mayor
ATTEST:
__________________________
JAMIE GRAY, Town Clerk

Ordinance No. 26-02

EXHIBIT “A”

3.12.060. - Registration.
(a) Each transient occupancy unit shall be registered with the Tax Collector prior to commencing business. It shall be unlawful to conduct transient rentals without:
(1) Having first procured a certified property authorization; (2) Paying the tax prescribed in this title; and
(3) Complying with any and all applicable provisions of this chapter and/or Chapter

5.32. (b) Upon proper application and payment, the Tax Collector shall issue a certified property authorization to the operator, in accordance with the provisions of this Chapter.

Notwithstanding the foregoing or any provision of this chapter, no accessory dwelling unit (ADU) or housing unit which is encumbered by a recorded deed restriction that limits the sale price or rent shall be registered with the Tax Collector, and no certified property authorization shall be issued to the owner or operator of any such unit. The fees for a certified property authorization shall be established by resolution of the Town Council.

3.12.070. - Unauthorized operation of a transient occupancy unit. (a) Any operator who: (i) fails to obtain a certified property authorization for a transient occupancy unit; and/or (ii) operates a transient occupancy unit which is an accessory dwelling unit (ADU) or a housing unit which is encumbered by a recorded deed restriction that limits the sale price or rent, shall be in violation of this chapter and shall be subject to all of the provisions of this chapter, in addition to being subject to all other remedies provided by law. It shall be a separate violation of this chapter for failure to obtain a certified property authorization for each day the operator is required to hold such authorization. It shall be a separate violation of this chapter for an operator to operate a transient occupancy unit which is an accessory dwelling unit (ADU) or a housing unit which is encumbered by a recorded deed restriction that limits the sale price or rent, for each day of such operation.
(b) In addition to the foregoing, each person, business entity or other entity operating a transient occupancy unit shall be subject to taxation and be liable to the Town for taxes, penalties, interest, and enforcement charges, imposed by this chapter. Such taxes, penalties, interest, and enforcement charges may be collected by the Town as otherwise provided in this chapter.
(c) When any operator or other person shall by use of any promotional media, including, but not limited to, print, audio, visual or electronic media, including web sites, web marketing, advertising or promotional websites, social media, or traditional promotional methods, including, but not limited to, signs, circulars, bills, cards, telephone books, or newspapers-promote, market, advertise, hold out or represent that they or an entity they own, operate, manage, or control a transient occupancy unit these facts shall be considered prima facie evidence that such person is acting as an operator.

Ordinance No. 26-02

EXHIBIT “B”

5.32.060. Inspection requirements.
(a) Any transient occupancy unit for which a new certified property authorization is requested shall be inspected, prior to commencement of the use, by a qualified inspector authorized and approved by the Town to conduct such inspections. The inspection shall verify compliance with all standards and conditions of operation including signage requirements as well as applicable safety requirements. The qualified inspector shall submit a completed inspection form to the Town showing that the unit has passed inspection and is approved for rental. The actual cost of such inspection shall be paid by the operator directly to the inspector. A unit shall be required to be inspected every four years and prior to the issuance of any new business tax certificate or certified property authorization. (b) The Town may require transient occupancy units identified as being operated in violation of this chapter to be reinspected by a qualified inspector at any time. The cost of the reinspection or expenses incurred to reach compliance shall be paid by the operator. (c) Operators shall complete the transient rental inspection within two months of the submission of applications to the Town indicating the intention to rent the transient occupancy unit on a transient basis. Failure to complete the transient rental inspection within the two-month period will result in the revocation of the applications and forfeiting of all application fees paid by the operator.

Mammoth Lakes Town Council
Agenda Action Sheet
Title: Direct staff to schedule the interviews of the Building Advisory Committee/Board of Appeals applicants on April 1, 2026 starting at 2:50 p.m.

Council Meeting Date: 3/18/2026
Prepared by: Jamie Gray, Town Clerk
Recommended Motion: Direct staff to schedule the interviews of the Building Advisory Committee/Board of Appeals applicants on April 1, 2026 starting at 2:50 p.m.

Summary: Three terms of office will become vacant on the Building Advisory Committee/Board of Appeals on April 1, 2026. The current terms are held by Michael Britton, Joshua Graef, and William Harder.

Notice of the vacancies was advertised, and the deadline for receipt of applications was March 9, 2026 at 5:00 p.m. Four applications were received for the vacancies. The applicants are Michael Britton, Joshua Graef, William Harder, and Genevieve Liang. The applications are attached.

The Town Municipal Code states that all appointments to commissions and committees shall be made by the Town Council. It does not state the manner in which this is to be accomplished.