CITY OF MANHATTAN BEACH
ENGINEER’S REPORT
LANDSCAPING AND STREET LIGHTING
MAINTENANCE ASSESSMENT DISTRICT
FISCAL YEAR 2026-2027
LOS ANGELES COUNTY, CALIFORNIA
April 15, 2026
PREPARED BY
101 Progress, Suite 250
Irvine, CA 92618
www.weareharris.com
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
TABLE OF CONTENTS
Engineer’s Certification .................................................................................................. i Part I - Overview ........................................................................................................... 1 Part II - Plans and Specifications ................................................................................... 2 Part III – Cost Estimate .................................................................................................. 4 Part IV - Method of Apportionment ............................................................................. 6 Appendix A - Assessment Diagram ............................................................................. 12 Appendix B- Assessment Roll ...................................................................................... 14
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
i
ENGINEER’S CERTIFICATION
AGENCY: THE CITY OF MANHATTAN BEACH
PROJECT: LANDSCAPING AND STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT
TO: THE CITY COUNCIL OF THE
CITY OF MANHATTAN BEACH
STATE OF CALIFORNIA
ENGINEERS REPORT FOR FISCAL YEAR 2026-27
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council for the annual levy of assessment within the Landscaping and Street Lighting Maintenance District of the City of Manhattan Beach to provide lighting and landscaping services upon each lot or parcel of land in the district in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2026-27. Services will be provided through June 30, 2027.
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“1972 Act”), and in accordance with the City of Manhattan Beach’s Resolution being adopted by the City Council for:
LANDSCAPING AND STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT (Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:
PART I
Overview: Provides the background and reason for the District.
PART II
Plans and Specifications: Plans and specifications for the existing and ultimate improvements are as set forth on the lists thereof, attached hereto, and are on file in the Office of the City Clerk and are incorporated herein by reference.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
ii
PART III
Cost Estimate: An estimate of the costs of the maintenance and/or servicing of the existing and ultimate improvements for Fiscal Year 2026-27, including incidental costs and expenses in connection therewith.
PART IV
Method of Apportionment of the Assessments: The method of apportionment of assessments, indicating the proposed assessment of the total amount of the costs and expenses of the improvements upon the several lots and parcels of land within the District, in proportion to the estimated benefits to be received by such lots and parcels. The Assessment Roll is filed in the office of the City Clerk of the City of Manhattan Beach and by reference is made a part hereof.
Appendices
Appendix A – Assessment Diagram of the L andscaping and Street Lighting Maintenance Assessment District
Appendix B – Assessment Roll
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.
DATED ____________
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work
State of California
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
1 PART I – OVERVIEW
The City of Manhattan Beach formed the Landscaping and Street Lighting Assessment District in the early 1970s pursuant to the requirements of the Landscaping and Lighting Act of 1972, Part 2, Division 15, Sections 22500 through 22679 of the Streets and Highways Code of the State of California. The District is being renewed annually. This report, as signed and presented to the Council for approval, has been prepared according to the methodology and rates approved by the City Council when the district was formed in the 1970s. Article XIIID of the California Constitution (Proposition 218) which was approved by the voters in 1996 exempted certain assessments which were in existence prior to the passage of Proposition 218. The City has determined that all of the improvements and the annual assessments for the District are for the maintenance and operation of lighting and landscaping within the public street right-of-way. As such, the current assessment is exempt from the procedures and approval process set forth in Article XIIID Section 4 of the California State Constitution.
As required by the Landscaping and Lighting Act of 1972, this Engineer's Report describes the improvements to be constructed, operated, maintained and serviced by the District for F iscal Year (FY) 2026-27, provides an estimated budget for the District , and lists the proposed assessments to be levied upon each assessable lot or parcel within the District. Following the approval of the report, either as submitted or as modified, the City Council will hold a Public Hearing to provide an opportunity for a ny interested person to be heard. All property owners must be noticed in accordance with Section 22626 of the Streets and Highways Code prior to the Public Hearing. At the conclusion of the Public Hearing, the City Council may adopt a resolution confirming the levy of assessments as originally proposed or as modified.
Following the adoption of this resolution, the final assessor's roll will be prepared and filed with the County Tax Collector's office to be included on the FY 2026-27 tax roll.
This year’s report includes projected costs and is submitted for City Council’s determination of the assessment for FY 2026-27. No increase in the assessment rate is proposed for FY 2026-27.
This Report is being prepared to authorize the existing district’s levy of assessments for FY 2026-27.
Payment for the assessment for each parcel will be made in the same manner and at the same time as payments are made for property taxes for each Property.
This report contains the necessary data required to conduct the proceedings and is submitted to the Clerk of the City for filing.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
2 PART II – PLANS AND SPECIFICATIONS
The installation of planting, landscaping, irrigation systems, lighting and the construction of appurtenant facilities to be operated, serviced and maintained, is more specifically described herein whereas, the landscaping and lighting facilities have been and/or will be provided by developers as a condition of subdivision of land, and in commercial areas, are part of the Conditional Use review and approval process.
The proposed improvements for FY 2026-27 may be generally described as the continued operation , servicing and maintenance of landscaping, lighting and appurtenant facilities that are located in and along such streets and sidewalks within the District, including but not limited to, personnel, electrical energy, utilities such as water, materials, contracting services, and other items necessary for the satisfactory operation of these services described as follows:
Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the landscaping, public lighting facilities, and appurtenant facilities, including repair, removal or replacement of all or part o f any of the landscaping, public lighting facilities, or appurtenant facilities; providing for the life, growth, health and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing and treating for disease or injury; th e removal of trimmings, rubbish, debris and other solid waste; and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
Servicing means the furnishing of water for the irrigation of the landscaping and the maintenance of any of the public lighting facilities, or appurtenant facilities and the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or operation of the landscaping, or appurtenant facilities.
The facilities to be maintained and serviced are more generally described as follows:
Landscaping
Landscaping includes plantings, shrubbery, trees, turf, irrigation systems, entry monuments, hardscapes, walls, fencing, drainage detention facilities, drainage structures, including percolation wells and appurtenant facilities within public street and sidewalk rights-of-way and easements, including parkways and medians, within the proposed boundary of said District.
Lighting
Lighting includes: Poles, fixtures, bulbs, conduits, equipment including guys, anchors, posts and pedestals, metering devices and appurtenant facilities as required to provide lighting in public street s and sidewalk rights-of-way and easements, including parkways and medians, within the proposed boundaries of said District, both gas and electric.
The plans and specifications for the improvements, showing the general nature, location, and the extent of the improvements, are on file in the office of the City Clerk and are incorporated herein by reference.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
3 PART III – COST ESTIMATE
The estimated cost for the operation, servicing and maintenance of landscaping and lighting improvements within the District for FY 2026-27, as described in Part II, are summa rized herein and described in the table on the following page . All costs include administration and utilities where applicable.
The 1972 Act requires that a special fund be set up for the revenues and expenditures of the District.
Funds raised by assessment shall be used only for the purpose as stated herein. A cash flow reserve is provided to ensure funding of the operation and maintenance activities prior to the City receivin g the assessment funds through the property tax collection process. Section 22569(a) of the Streets and Highways Code specifically permits the inclusion of a reserve for this purpose equal to roughly half of the annual operation and maintenance costs. A contribution to the District by the City may be made to reduce assessments, as the City Council deems appropriate. Any balance or deficit remaining on July 1 must be carried over to the next fiscal year.
The 1972 Act also has provisions for establishing a separate reserve to fund capital improvements as part of the assessment. However, any increase in the current assessment will require compliance with the provisions of Proposition 218 which would require that a property owner ballot be mailed to each property owner. The assessment could only be increased if a majority of property owners who returned their ballots approved the increase in the assessment (weighted by assessment amount) . Until that approval is gained the rates remain fixed, and any capital improvements or operating shortfall is covered through the General Fund transfer.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
4 Cost Estimate Table
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
5 PART IV - METHOD OF APPORTIONMENT
General
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of assessment districts by cities for the purpose of providing certain public improvements which include operation, maintenance and servicing of street lights, traffic signals, parks and landscaping.
The 1972 Act requires that maintenance assessments be levied according to benefit rather than according to assessed value. Section 22573 provides that:
The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.
The Act permits the designation of zones of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvement" (Sec. 22574). Thus, the 1972 Act requires the levy of a true "benefit assessment" rather than a "special tax." Excepted from the assessment would be the areas of all publicly owned property in use in the performance of a public function.
Benefit Determination
Landscaping - Trees, landscaping and parks, if well maintained, provided beautification, shade and enhancement of the desirability of the surroundings, and therefore increase property desirability.
The landscaping maintenance provided by the District is deemed to benefit business properties on Manhattan Beach Boulevard, Highland Avenue and Manhattan Avenue, which are designated as Zone 10.
Lighting - Street lighting is for the benefit of all parcels within the District as all property in the City derives benefit from the convenience, safety and protection of people and property they provide.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
6 Methodology
Zones of Benefit
The District previously consisted of 10 zones of benefit; however, Zones 2, 3, 4 and 8 have been combined with and into Zone 1, as these parcels receive similar types of street lighting levels and service. Therefore, the District currently consists of six (6) zones of benefit, as described as follows:
ZONE 1 - Includes the majority of parcels within the City which have standard levels and types of street lighting.
ZONE 5 - Properties adjacent to street lights utilizing natural gas lighting.
ZONE 6 - Properties adjacent to the Strand.
ZONE 7 - Properties adjacent to walkway streets in the area bounded by 15th Street on the south, 21st Street on the north, Ocean Drive on the west and Live Oak Park on the east.
ZONE 9 - Properties within Tract No. 44884, Arbolado Tract.
ZONE 10 - Business properties adjacent to Manhattan Beach Boulevard from the Strand to Valley Drive, Highland Avenue from 11th Street to 15th Street and Manhattan Avenue from 8th Street to 13th Street.
ZONES 1-9
Equivalent Dwelling Units
The Equivalent Dwelling Unit method was adopted at the time the district was formed and uses the single- family home as the basic unit of assessment. A single-family home equals one Equivalent Dwelling Unit (EDU). Every other land -use is converted to EDU’s based on an assessment formula appropriate for the City. Multi -family and condominium parcels are converted to EDU’s based on the number of dwelling units on each parcel of land; Commercial and Industrial parcels are converted to EDU’s based on the lot size of each parcel of land.
Single Family Residential - The single-family parcel has been selected as the basic unit for calculation of the benefit assessments. This basic unit shall be called an Equivalent Dwelling Unit (EDU). Parcels designated as single family residential per the Los Angeles County land-use code are assessed 1 EDU.
Multiple Residential - Multiple family uses, as well as condominiums, are given a factor of .80 EDU per dwelling unit. Based on data from representative cities in Southern California, the multiple residential factor of 80 percent is determined by the statistical proportion of relative trip generation from various types of residential uses, in combination with population density per unit.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
7 Commercial/Industrial - Commercial/Industrial properties are designated as commercial, industrial, recreational, institutional or miscellaneous uses per the Los Angeles County land-use codes. In converting improved Commercial/Industrial properties to EDUs, the factor used is th e City of Manhattan Beach’s highest requirement for a single-family residential lot, which is 1 dwelling unit per 7,500 sq. ft ., or 5.808 dwelling units per acre. The Commercial/Industrial parcels will be assessed 5.808 EDU for the first acre or any portion thereof, and then 25% of 5.808 EDUs (1.4520) for every additional acre or portion thereof, as the utilization of that portion of non-residential property greater than one acre is reduced and will be treated as vacant land. The minimum number of EDUs per parcel will be 1 EDU.
Vacant Property
Vacant property is described as parcels with no improved structures. Because property values in a community are increased when public infrastructure are in place, improved, operable, safe, clean and maintained, all properties, including vacant parcels, re ceive benefits based on their land, as this is the basis of their value. Based upon the opinions of professional appraisers, appraising current market property values for real estate in Southern California, the land value portion of a property typically ranges from 20 to 30 percent; in Manhattan Beach, we find that the average is about 50 percent. Additionally, the utilization of vacant property is significantly less than improved property and vacant property has a traffic generation rate of 0. Therefore, vacant property is assessed at the rate of 25 percent of improved property.
Vacant Residential - Parcels defined as single family residential parcels which do not have structures on the parcels are assessed 25% of a single-family dwelling. The parcels will be assessed 0.25 EDU per parcel.
Vacant Non-Residential - Parcels defined as parcels which are not single family residential, and which do not have structures on the parcel are assessed based upon the acreage of the parcel. The parcels will be assessed at the rate of 25% of the developed non -residential properties, or 1.4520 EDU per acre or any portion thereof, with a minimum of 0.25 EDU per parcel.
Exempt - All publicly owned property and utility rights -of-way are exempt from assessment. Also excepted from assessment is the Manhattan Village residential area bounded by Village Drive, Marine Avenue, Redondo Avenue, and Park View Avenue, which has all private streets.
ZONE 10
The Zone 10 improvements maintained and operated by the District consist of a higher level of landscaping and lighting facilities than are found in other parts of the City and t he City agreed to contribute 10% of the cost to maintain the improvements. These facilities increase the aesthetic appeal of the area and promote business in the downtown area. Street Front footage (or “Frontage”) is the best approach for this type of improvement, as each parcel’s benefit is proportional to its frontage along the improved street. Therefore, assessments for Zone 10 are on an Adjusted Front Footage (AFF) basis.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
8 Inventory of Parcels
The following information was obtained from the Los Angeles County Assessor’s Roll, Assessor’s Parcel Maps, and the City of Manhattan Beach’s Community Development Department.
Assessments
ZONES 1-9
The distribution of EDUs per Zone is as follows:
Since the assessment rates cannot be increased without conducting a Proposition 218 mailed property owner ballot proceeding, the assessment rates are limited to the rates in effect at the time Proposition 218 was approved.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
9 The following is the budget apportionment for Zones 1-9.
ZONE 10
The following is the budget apportionment for Zone 10.
Note: Assessment Rates on for all zones are in effect as of July 1, 1997.
Sample calculations for zones 1 through 9 and various land-use types are provided on the following page.
Zone 10 assessments are unique to each property for their AFF. The roll is on file in the office of the City Clerk for specific parcel details.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
10 SAMPLE CALCULATIONS
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
11 APPENDIX A – ASSESSMENT DIAGRAM
An Assessment Diagram for the District has been submitted to the Clerk of the City. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Los Angeles, for the ye ar when the report was prepared, and are incorporated by reference herein and made part of this Report.
A reduced copy of the Assessment Diagram, showing the various Zones of Benefit, is included on the following page.
Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2026-27
12 Engineer’s Report
Landscaping and Street Lighting Maintenance Assessment District City of Manhattan Beach
Fiscal Year 2022-27
13 APPENDIX B – ASSESSMENT ROLL
The assessment set forth for each parcel is shown on the Assessment Roll for the District, submitted separately, for the City of Manhattan Beach, Landscaping and Street Lighting Maintenance Assessment District, Fiscal Year 2026-27, which is incorporated by reference herein and is on file in the office of the City Clerk.
The Assessment Roll lists all parcels within the boundaries of the District as shown on the Assessment Diagram, and on the last equalized roll of the Assessor of the County of Los Angeles, which is by reference made part of this report.
Assessments are not levied within the area upon public streets and other public properties, utility easements, rights-of-way, public schools, public parks, and common areas.