Attachment 2 - Exhibit A to Resolution Approving Annual Reports - LMD Report Fiscal Year 2025-26

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Fiscal Year 2025/26 Annual Engineer’s Report For:

Landscape Maintenance Districts
April 2025
ATTACHMENT 2

CITY OF MANTECA
1001 West Center Street
Manteca, California 95337
Phone – (209) 456-8772

CITY COUNCIL
Gary Singh, Mayor
David Breitenbucher, Vice Mayor
Regina Lackey, Councilmember
Charlie Halford, Councilmember
Mike Morowit, Councilmember

CITY STAFF
Toni Lundgren, City Manager
Jose Jasso, Assistant City Manager
Kevin Fant, Parks and Recreation Director
Cody Ross, Parks Maintenance Manager
Shay Narayan, Finance Director
Carl Brown, Public Works Director
NBS
Tim Seufert, Client Services Director
Darrylanne Zarate, Project Manager
Charmane Custodio, Financial Analyst
ATTACHMENT 2

TABLE OF CONTENTS

1. Executive Summary ........................................................................................................ 1

2. Introduction ................................................................................................................... 3

3. Method Of Apportionment ............................................................................................. 6

4. Villa Ticino LMD No. 00-1 .............................................................................................. 13

5. Villa Ticino LMD No. 00-1, Annexation No. 1 – Villa Ticino Units 5, 6 and Villa Tuscany .. 17

6. Mission Gardens LMD No. 00-2 ..................................................................................... 21

7. Woodward Park LMD No. 00-3 ...................................................................................... 25

8. Bianchi Ranch LMD No. 00-4 ......................................................................................... 29

9. Bianchi Ranch LMD No. 00-4, Annexation No. 1 – Bianchi Ranch Unit 3 ......................... 33

10. Bianchi Ranch LMD No. 00-4, Annexation No. 2 – Bianchi Ranch Unit 4 and Paseo ......... 37

11. Sierra Creek LMD No. 00-5 ............................................................................................ 43

12. Dutra Farms LMD No. 00-6 ............................................................................................ 47

13. Dutra Farms LMD No. 00-6, Annexation No. 1 –Dutra Farms Southeast Units 1, 2 and 3 . 51

14. Spring Meadows LMD No. 00-7 ..................................................................................... 55

15. Westbrook Estates Unit No. 3 LMD No. 00-9 ................................................................. 59

16. Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza .......... 63

17. Dutra Farms Northeast LMD No. 03-1 ........................................................................... 67

18. Woodward West LMD No. 04-1 ..................................................................................... 75

19. Jasmine Hollow LMD No. 04-2 ....................................................................................... 79

20. Antigua LMD No. 05-1 ................................................................................................... 83

21. Terra Bella LMD No. 05-2 .............................................................................................. 87

22. Paseo West Units 1 and 2 LMD No. 05-3 ........................................................................ 92

23. Dutra Estates LMD No. 05-4 .......................................................................................... 96

24. Tesoro LMD No. 06-1 .................................................................................................. 101

25. Rodoni Estates LMD No. 06-2 ...................................................................................... 106

26. Ken Hill Estates LMD No. 06-3 ..................................................................................... 111

27. Union Ranch East No. 06-4 .......................................................................................... 115

28. Union Ranch LMD No. 06-5 ......................................................................................... 120 ATTACHMENT 2

29. Chadwick Square LMD No. 94-1 .................................................................................. 125

30. Chadwick Square LMD No. 94-1, Annexation No. 1 – Passante Estates ......................... 130

31. Chadwick Square LMD No. 94-1, Annexation No. 2 – Portafina Estates ........................ 134

32. Gonsalves Estates LMD No. 94-2 ................................................................................. 139

33. Diamond Oaks LMD No. 95-1 ...................................................................................... 143

34. Diamond Oaks LMD No. 95-1, Annexation No. 1 – Almond Crest ................................. 148

35. Assessment Rolls ........................................................................................................ 152 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 1

1. EXECUTIVE SUMMARY
WHEREAS, the City Council of the City of Manteca (“City Council”), pursuant to the Landscaping and Lighting Act of 1972, being Division 15, Part 2 of the Streets and Highways Code of the State of California (“1972 Act”), previously formed each Landscape Maintenance District (“LMD”) referenced herein; WHEREAS, the City Council previously adopted the Resolution Initiating Proceedings directing NBS to prepare and file a report for Fiscal Year 2025/26 presenting, for each LMD, the plans and specifications describing the general nature, location and extent of the improvements to be maintained, 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 each LMD in proportion to the special benefit received, in accordance with Article XIIID and the Proposition 218 Omnibus Implementation Act (“Proposition 218”); WHEREAS, the assessments for Fiscal Year 2025/26 have been levied in accordance with the assessment methodology as confirmed by the City Council upon the formation of each LMD and are proportional to the special benefit received by each parcel. The amount assessed to each parcel is equal to or less than the maximum assessment approved at the time of formation plus any allowable increases as described herein; NOW THEREFORE, the following Fiscal Year 2025/26 assessments are made to finance the costs to maintain, operate and service the improvements within each LMD:

Landscape Maintenance District Annual Cost (1) Units (2) Annual
Assessment
per Unit
Maximum
Assessment
per Unit
Villa Ticino $21,280.00 304.0 $70.00 $129.65
Villa Tuscany and Villa Ticino 5&6 16,188.12 108.0 149.89 163.82 Mission Gardens 16,230.60 180.0 90.17 266.98
Woodward Park 11,424.00 272.0 42.00 69.64
Bianchi Ranch Units 1 and 2 78,850.00 190.0 415.00 466.32 Bianchi Ranch Unit 3 17,986.92 49.0 367.08 367.08
Bianchi Ranch Unit 4 and Paseo (SFR) 38,908.16 128.0 303.97 407.29 Bianchi Ranch Unit 4 and Paseo (MFR) (3) 20,952.18 17.2 1,218.15 1,537.83 Sierra Creek 64,869.45 85.0 763.17 809.66
Dutra Farms 25,201.01 103.0 244.67 283.65
Dutra Farms Southeast Units 1, 2 and 3 25,965.12 272.0 95.46 115.77 Spring Meadows 21,236.54 122.0 174.07 272.19
Westbrook Estates Unit No. 3 9,936.00 69.0 144.00 202.37 Westport Plaza Unit No. 1 2,421.84 24.0 100.91 107.06
Dutra Farms NE Zone 1 13,375.21 67.0 199.63 312.36
Dutra Farms NE Zone 2 (3) 35,216.90 15.923 2,211.70 2,488.21 Woodward West 62,343.80 115.0 542.12 542.12
ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 2 Landscape Maintenance District Annual Cost (1) Units (2) Annual
Assessment
per Unit
Maximum
Assessment
per Unit
Jasmine Hollow 18,152.05 245.0 74.09 78.60
Antigua 70,210.00 119.0 590.00 757.37
Terra Bella 86,336.00 152.0 568.00 908.87
Paseo West 72,417.24 189.0 383.16 534.85
Dutra Estates 113,762.88 399.0 285.12 306.96
Tesoro 279,434.10 510.0 547.91 1,194.20
Rodoni 71,943.30 99.0 726.70 1,002.30
Ken Hill 9,380.00 14.0 670.00 938.72
Union Ranch East 218,025.00 513.0 425.00 882.71
Union Ranch 42,780.00 1,426.0 30.00 100.24
Chadwick Square 26,955.00 599.0 45.00 194.30
Passante Estates 12,144.00 88.0 138.00 313.33
Portafina Estates 7,650.92 38.0 201.34 226.63
Gonsalves 32,243.22 82.0 393.21 442.17
Diamond Oaks 19,069.68 168.0 113.51 169.61
Almond Crest Units 1 and 2 18,060.00 172.0 105.00 139.89 (1) Does not include rounding adjustment.
(2) Residential parcels or equivalent units.
(3) The unit value represents the total acreage.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 3

2. INTRODUCTION
Reason for Annual Assessment
Approval of the assessments covered by this Annual Report will generate the revenue necessary to provide for the ongoing maintenance and servicing of the various improvements, more particularly described for each LMD throughout this Annual Report.

Maintenance activities may include but are not limited to, all of the following: the repair, removal or replacement of all or any part of any improvement; providing for the life, growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing or treating for disease or injury; the removal of trimming, rubbish, debris and other solid waste; the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Servicing means the furnishing of: electric current or energy, gas or other illuminating agent for any lighting facilities or for the lighting or operation of any other improvements, and water for the irrigation of any landscaping, the operation of any fountains, or water need for any other improvements.

Incidental expenses may include but are not limited to all of the following: the costs of preparation of the annual report, including plans, specifications, estimates, diagram and assessment calculations; the costs of printing, advertising, and the giving of published, posted, and mailed notices; compensation payable to San Joaquin County (“County”) for the collection of assessments; compensation to any engineer or attorney employed to render services in proceedings pursuant to the 1972 Act; any other expenses incidental to the maintenance and servicing of the improvements; and costs associated with any proceedings held for the approval of a new or increased assessment. Incidental expenses also include costs related to project management as well as costs of the City related to the administration of each LMD including legal fees, accounting, finance, and insurance costs.

Process for the Annual Assessment
The City cannot levy and collect annual assessments in the LMDs without complying with the procedures specified in the 1972 Act. On an annual basis, a report must be prepared which contains plans and specifications for the improvements, an estimate of the costs of maintaining and servicing the improvements, a diagram of the district, and the proposed assessments upon assessable lots and parcels of land within the district.

Same or Less than the Maximum Annual Assessment
If the annual assessment is to be levied at the same or a lesser amount than the approved maximum annual assessment amount, the City Clerk shall give notice of a public hearing by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the public hearing, the City Council may order changes in any of the matters provided in the annual report, including changes in the improvements, any zones within a district, the proposed diagram, or the proposed assessment.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 4 The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed. The adoption of the resolution shall constitute the levy of the assessment for the fiscal year referred to in the annual report.

Increased Maximum Annual Assessment
If the annual assessment to be levied exceeds the maximum annual assessment amount previously approved, the City must comply with the procedures specified in Article XIIID and Proposition 218. The voters in the State of California in November 1996 added Article XIIID to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be increased above the already approved maximum annual assessment, the opportunity to express their support for, or opposition to, the proposed increase in such assessment.

Article XIIID provides that if, as a result of the assessment ballot proceeding, a majority protest is found to exist, the City Council shall not have the authority to levy and collect the increased assessments as proposed. A majority protest exists if the assessments represented by assessment ballots submitted in opposition exceed those submitted in favor of the assessment. All returned assessment ballots are tabulated and weighted according to the financial obligation of each particular parcel.

If there is no majority protest as described above, the City Council may approve the proposed assessment increase. If there is a majority protest, as described above, the City will not levy and collect the increased assessments, but may levy and collect an assessment that does not exceed the maximum annual assessment previously approved during prior proceedings.

Fiscal Year 2025/26 Assessment
The Fiscal Year 2025/26 assessments described in this Annual Report are not proposed to exceed each LMDs previously approved maximum annual assessment, plus annual escalations to the maximum annual assessment that were approved at the time each of the LMDs were formed.

Plans and Specifications
The boundaries for each LMD, as well as the specific plans and specifications related to the continued maintenance, operations, servicing, and administration of the various improvements are detailed in each LMD’s dedicated section of this Annual Report. There are no proposed new improvements or any substantial changes in the existing improvements within the boundaries of each LMD.

Definition of Budgeted Items
The definitions for the direct costs for each LMD are provided in each LMD’s specific section of the Annual Report. In addition to the defined direct costs specific to each LMD, there are indirect costs related to the ongoing administration and operating reserve collection. Those budgeted indirect cost items for all of the City’s LMDs are defined as follows.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 5 Administration Costs:

Personnel/Overhead: Includes the cost of all particular departments and City staff for providing the coordination of LMD services, inspections, annual bid management, operations and maintenance of the improvements, responses to public concerns, public education, and procedures associated with the levy and collection of assessments.

Consultants: Includes the cost associated with contracting with professionals to provide services specific to the administration of the annual assessment levy. This includes the preparation of reports, resolutions, and other documents; as well as transmitting assessment amounts to the County on an annual basis.

Professional Fees: Includes the cost of contracting with professionals to provide any additional administrative, legal, or engineering services specific to each LMD.

County Administration Fee: Includes the actual cost to each LMD for the County to collect the assessments on the property tax bills and remit the assessment collections to the City. The County charges 1% of the levy, not to exceed $3.00 per parcel for placing the assessments on the tax roll. The County deducts their administration fee prior to remitting the funds to the City.

Miscellaneous Expenses: Includes additional administrative costs not collected in an above category.

Rounding Adjustment: Includes the amount necessary to round each property’s annual assessment to an even penny, which is required for County tax roll submittal.

Operating Reserve Collection:

Operating Reserve Collection: Includes the amount collected to maintain a reserve that enables the City to pay for LMD costs incurred during the first six months of the fiscal year or until the City receives the first apportionment of assessment revenue from the County. The operating reserve will be funded and maintained through the annual collection of assessments.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 6

3. METHOD OF APPORTIONMENT
Legal Considerations
Proposition 218
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 assessment, tax, or property-related fee. The Proposition 218 Omnibus Implementation Act (“Implementation Act”) was approved July 1, 1997. The Implementation Act provided for procedures throughout the notice, protest, and hearing process. This Annual Report has been prepared to be consistent with current practices and the California State Constitution.

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 public parcels that could be 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.

The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount to be assessed among all assessable lots or parcels. Proposition 218 requires an engineer to separate the general benefit from special benefit, with only special benefit being assessed. 1972 Act
Pursuant to the 1972 Act and Article XIIID, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of the improvements and services 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 and operation of the improvements and services. The 1972 Act permits the establishment of assessment districts for the purpose of providing maintenance and operation of certain improvements which include the operation, maintenance and servicing of landscaping and lighting improvements.

Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements."
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 (commencing with Section 5000) [of the Streets and Highways Code, State of California])." ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 7 The 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement" (Section 22547).

Special Benefit
Pursuant to Article XIIID of the California Constitution, Section 2(i) “Special benefit means a particular and distinct benefit over and above the 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 maintenance and operations of the improvements and services 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 maintenance and operations of the improvements and services.

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.”
The maintenance and servicing of the LMD improvements (detailed in each LMD’s section of this Annual Report) are for the benefit of the properties within the LMD, and as such confer a special and direct benefit to the parcels within each LMD. Some of the maintenance and servicing of the LMD improvements special benefits include, but are not limited to:
 Enhanced lighting fixtures;
 Masonry walls and monument signs within and around each LMD;  Direct labor;
 Electricity and water for irrigation systems;
 Park irrigation wells;
 Portions of the bike path that includes enhanced landscaping and furniture beyond the pathway – applicable only to LMDs where bike paths are included;
 Landscaping in public areas within and around the LMD; and  Park and basin landscaping – applicable only to LMDs where park and basin landscaping is included.

A district is enhanced when the public improvements dedicated for that area are in place, improved, operable, safe, clean, and maintained. Conversely, the enhancement of a district decreases when public improvements are unsafe or are destroyed by the elements or vandalism. The ongoing maintenance and servicing of the improvements provide the following special benefits to property within each LMD:
 Enhanced Community Image - The improvements provide beautification, shade and enhancement to properties, which creates a sense of community for the parcels within each LMD. The sense of community is further enhanced since the improvements within each LMD are intended to serve the property and residents within the boundaries of each LMD.  Increased Desirability - The maintained improvements increase the livability, appearance, and desirability for properties within the boundaries of each LMD due to their location and proximity to ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 8 the parcels being assessed. Well-maintained landscaping improvements make the property within each LMD appear to be more stable and prosperous.
 Increased Aesthetics and Safety – The regular and ongoing maintenance and service activities ensures that the improvements within each LMD do not reach a state of deterioration or disrepair so as to be materially detrimental to properties. Additionally, well maintained areas mitigate crime, especially vandalism, and enhance safety.

To further ensure the ongoing special benefits provided to property from the maintenance and servicing of improvements, the revenue generated from the assessments can only be used to pay for those items that contribute towards the plans and specifications outlined for each LMD. The assessment revenue provides a dedicated funding source that can only be used for the ongoing maintenance activities as set forth in the approved engineer’s formation report for each LMD.

Background Information
Studies in a number of communities, including counties and cities throughout the United States, have indicated that recreation areas and facilities, if well maintained and wisely administered, have caused a marked increase in the property desirability of parcels in the community. Consequently, such recreation and park facilities have proved a potent factor in maintaining a sound economic condition and a high standard of livability in the community. These studies confirm the opinion long held by planning authorities as to the economic value of open space, greenbelts, parks and other recreational facilities within a community.
"Recreation and park amenities are central components in establishing the quality of life in a community. ... [Businesses’] main resource is their employees for whom quality of life is an important issue… The availability and attractiveness of local parks and programs influences some companies’ relocation decisions. ...the presence of a park encourages real estate development around it.... "(California Parks & Recreation, Winter 1997).

Street trees, landscaping, hardscaping, and appurtenant facilities within and adjacent to communities, if well maintained, provide beautification, shade, and enhance the desirability of the surroundings, and therefore increase property desirability. A publication by the United States Department of Agriculture (Forestry Report R8-FR 71) found that:
“Community trees provide subtle but real economic benefits. The value of houses on lots with trees is usually higher than those of comparable houses on lots without trees. Studies have shown that shoppers linger longer along a shaded avenue than on one barren of trees. Shaded thoroughfares are not only more physically comfortable but also psychologically more attractive. And an abundance of trees "says something" about a community that makes it more appealing to newcomers as well as residents.” As a result of the improvements and services provided by each LMD, the overall “livability” of each LMD increases. “Livability” encompasses several qualities and characteristics that are unique to a specific area.

The Victoria Transport Policy Institute (www.vtpi.org) expands on the concept of “livability” and the various benefits associated with that designation:

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 9 “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.”
To that end, “aesthetic benefits” received by the properties contribute to the character and image of each LMD. Research carried out by the Commission for Architecture and the Built Environment (CABE) expands on the concept of aesthetic benefits in their summary of findings in the 2002 study, Streets of Shame:
“85% of people surveyed felt that the quality of public space and the built environment has a direct impact on their lives and on the way they feel.” All of the above mentioned items for landscaping improvements provide special benefit to the properties within each LMD; benefits that are not realized by parcels outside the boundaries of each LMD. The neighborhood improvements are installed and maintained specifically for the benefit of properties within each LMD, and parcels outside of the LMD are not proximate to these neighborhood improvements.

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. The rationale for separating special and general benefits is to ensure that parcels are not levied an assessment that includes an assessment amount attributable to the general benefits provided by the projects or services. 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 provided as a result of the projects and services provided.

As a result of the maintenance, operation, and servicing of the improvements provided to each LMD, there is a minimal level of general benefit provided to individuals that live outside of the boundaries of each LMD. In order for the property within each LMD to be assessed only for the special benefits received from the maintenance, operation, and servicing of the improvements provided to their specific LMD, the general benefit provided by the maintenance, operation, and servicing of the improvements needs to be separated. The City is comprised of many neighborhoods throughout the City. These neighborhoods are unique in identity and include public improvements that are individualized and specific to each neighborhood. Neighborhood improvements may include; landscaped bike trails, and local street networks; as well as neighborhood parks. These improvements are proximate to the properties and are intended to serve the residents within each of the neighborhoods.

Given the location and nature of the sidewalks and bike trail systems for each LMD, it is unlikely that the public at large would seek out or use these pedestrian systems unless accessing property adjacent to the ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 10 pedestrian system. The public at large would be more inclined to use the pedestrian systems proximate to their own properties. However, there are certain members of the public at large that may use a portion of an LMD’s pedestrian system for recreational or commuting purposes, and not to access property within an LMD. As such, the level of general benefit that each LMD’s pedestrian system provides to the public at large has been considered.

According to the City’s Bicycle Needs and Attitudes survey, conducted in 2003, approximately 80% of those surveyed were recreational bike riders, with commuters accounting for the other 20%. Based upon this additional commuter pass-through traffic impacting an LMD that contains or borders a section of bike path, it was determined there would be a 20% general benefit to the surrounding community and the public in general. The general benefit is applied to the transitory nature of the bike path that connects different neighborhoods is maintained by the general public. The special enhancements (i.e., landscaping, irrigation, etc.) to various sections of bike path are unique to the adjacent LMDs, and add to the defined sense of community for those neighborhoods. The maintenance and servicing of those enhanced improvements are paid for by the benefitting LMD. Based on cost estimates to sweep and seal the asphalt path (general benefit costs) and the landscaping maintenance costs along the bike path (special benefit), the cost breakdown to maintain the bike paths over time is consistent with a 20% general benefit cost contribution.

The streets within each LMD are intended to serve the individual neighborhoods with the primary intended purpose of serving properties fronting the local street, and not to be pass-through streets. As such, the streets within each LMD are primarily considered to be local streets. Local streets do not provide a direct or efficient means of traveling from one place to another throughout the City, unless the route either begins or ends with a parcel in each of the LMDs. A route beginning or ending with a parcel within an LMD does not constitute “general public” for purposes of determining general benefit. However, one can imagine a minimal degree of pass through traffic even on something such as a cul-de-sac. Given the nature of the street landscaping, one could imagine a small degree of “residential tourism” wherein drivers are in fact simply “passing through” to enjoy the beautiful views of the homes, the well-maintained LMD improvements, and the natural surroundings. The level of general benefit produced as a result of “residential tourism” has been included as part of the total general benefit provided as a result of the maintenance, operation, and servicing of the improvements for each LMD.

Several of the LMDs also include neighborhoods parks, which are intended to serve those parcels within the neighborhood for which the park is located. Most parcels located outside of the LMD have their own neighborhood parks within close proximity that provides a special benefit to those parcels. Given the location and size of these neighborhood parks, it is very unlikely that the public at large seeks out these particular neighborhood parks. Especially, when the City has larger community and regional parks that are intended to attract people from outside areas and provide recreational opportunities beyond those that are supplied by the LMD’s neighborhood park. Nevertheless, it is likely that certain members of the public at large may use the smaller parks, and as such, the general benefit for the park improvements to the public at large has been considered. The City’s General Plan calls for unique neighborhood parks to be located within each subdivision and with easy access for properties within that subdivision. This ease of access, defined in PF-P-50 of the City’s General Plan, as approximately ¼ mile in walking distance. Parcels located outside of the subdivision are intended to have their own neighborhood parks within the access distance presented in the City’s General Plan. Therefore, only properties within an LMD that includes park ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 11 improvements receive a direct and special benefit from the neighborhood park improvements and are assessed for said maintenance. The City’s General Plan goal is to provide five acres of developed parkland for every 1,000 residents. Further, a neighborhood park is intended to serve the property within a walking distance of approximately ¼ mile of the park. All parks are open to the public, but the purpose in constructing the neighborhood park improvements within the subdivision, rather than adjacent to an arterial street, is to benefit the property and residents of that subdivision. Based on the estimated population for each LMD, park acreage within an LMD that exceeds the City’s General Plan goals is considered to be a general benefit use to the surrounding community and the public in general.

The maintenance, operation, and servicing of the various improvements create a common landscape theme and neighborhood identity that is unique to each LMD. Only those parcels that are located within the boundaries of each LMD are assessed for the maintenance, operation, and servicing of the improvements provided within each LMD. Accordingly, there is a direct physical and visual nexus between each parcel assessed and the maintenance, operation, and servicing of the improvements funded by the assessment that does not exist for parcels located outside of each LMD boundary or shared by the public at large.

Based upon this information, it has been determined that there is an amount of general benefit to the surrounding community and the public at large from the maintenance, operation, and servicing of the improvements located within the boundaries of each LMD, and therefore, a portion of the total annual LMD costs are attributed to general benefit. So that parcels are not assessed for the general benefits provided by the maintenance, operation, and servicing of the improvements of the LMD, the City contributes general fund revenues to off-set the total annual costs of each LMD. Those contributed maintenance costs are unique to each LMD. Some of those costs attributable to general benefits can include, but are not limited to costs related to:
 Street maintenance;
 Maintenance of curbs, gutters and sidewalks;
 Indirect City staff overhead attributable to LMD maintenance and administration;  Electricity for streetlights;
 Walkways throughout and around parks; and
 Maintenance of a portion of the bike trails (pathway only) - applicable only to LMDs where bike paths are included.

These City contributions are not included as part the annual cost estimate shown for each LMD. The annual cost estimate for each LMD provides the annual estimated costs attributable to special benefit, and is exclusive of the City’s general fund contribution.

Method of Assessment Spread
The parcels within each LMD are deemed to receive special benefit from the maintenance and operation of the improvements and services provided by each LMD. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements and services is identified, and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements and services.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 12 Basis of Assessment
All improvements and services to be maintained, and funded through annual assessments, were constructed and installed in connection with the development of properties within each LMD. As previously mentioned, the maintained improvements and services provide a visual sense of community for all of the properties within each LMD. Further, the maintained improvements and services enhance the appeal of the LMD for property owners, residents, and potential buyers. This overall sense of community and enhanced appeal provides for a setting that is unique to each LMD. Therefore, the land use and proximity of each parcel to the improvements and services provided throughout the boundaries of each LMD are relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel throughout the LMD.

The specific basis of assessment and method or apportionment for each LMD is provided within each LMD’s section of this Annual Report.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 13

4. VILLA TICINO LMD NO. 00-1
Description of Boundaries
The Villa Ticino LMD No. 00-1 is generally located north of Crom Street, south of Louise Avenue, and east of Airport Way. The boundaries of Villa Ticino LMD No. 00-1 consists of 304 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to: personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Villa Ticino LMD No. 00-1 may include, but are not limited to:
ground cover, shrubs, plants and trees, irrigation, graffiti removal, masonry walls, entry monuments, and associated appurtenant facilities. Services provided include all necessary services, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Villa Ticino LMD No. 00-1:
 Landscaping along Airport Way; approximately 1,580 linear feet by 7 feet wide  Plants, trees, and shrubs
 Irrigation and drainage systems
 Masonry wall along Airport Way
 Entry sign monuments
Estimate of Costs
The following definitions describe the direct costs that are included in the Villa Ticino LMD No. 00-1 estimate of costs:

Maintenance Costs include all regularly scheduled labor, material (i.e. pipe, fertilizer, insecticides, paint, etc.), and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation and drainage systems, masonry walls, and appurtenant facilities.

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 14 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Villa Ticino LMD No. 00-1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Villa Ticino LMD No. 00-1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

The table below outlines the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $12,050.00 $10,700.00
Utilities 150.00 150.00
Water 2,200.00 2,200.00
Maintenance Repairs and Contingency 3,000.00 7,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $17,400.00 $20,050.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 2,117.51 2,039.99
Professional Fees 0.00 0.00
County Administration Fee 212.80 212.17
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $7,286.31 $7,444.16
Total Estimated Costs $24,686.31 $27,494.16
Operating Reserve Collection/(Reduction) (3,406.31) (6,214.16) Rounding Adjustment 0.00 0.00
Total Balance to Levy $21,280.00 $21,280.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Villa Ticino LMD No. 00-1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel within Villa Ticino LMD No. 00-1 receives equal access and benefit from the improvements, ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 15 the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 304 assessable parcels within Villa Ticino LMD No. 00-1 is residential. Therefore, the costs of the special benefits to each parcel in Villa Ticino LMD No. 00-1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $21,280.00
Residential Parcels 304
Fiscal Year 2025/26 Assessment per Residential Parcel $70.00 A maximum assessment was established at the time of the formation of Villa Ticino LMD No. 00-1. The Fiscal Year 2001/02 initial maximum assessment was $63.78 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $96.47 $51.52
2016/17 99.36 56.68
2017/18 102.34 51.00
2018/19 105.41 60.02
2019/20 108.58 82.98
2020/21 111.83 84.98
2021/22 115.19 87.54
2022/23 118.64 87.54
2023/24 122.20 70.00
2024/25 125.87 70.00
2025/26 129.65 70.00
The maximum assessment rate for Fiscal Year 2025/26 is $129.65 per residential parcel.

Assessment Diagram
The Assessment Diagram has been submitted to, and is on file with, the City Clerk in the format required under the provisions of the 1972 Act. The lines and dimensions of each assessable parcel, as shown on the maps of the County Assessor for the current year, are made part of this Annual Report by reference. A current boundary map of the district has been included on the following page.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 16 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 17

5. VILLA TICINO LMD NO. 00-1, ANNEXATION NO. 1 –
VILLA TICINO UNITS 5, 6 AND VILLA TUSCANY
Description of Boundaries
Villa Ticino LMD No. 00-1, Annexation No. 1 is generally bounded by Louise Avenue to the north, Lugano Way and Stella Brockman Elementary School to the south, Union Pacific Railroad to the east, and Airport Way to the west. The boundaries of Villa Ticino LMD No. 00-1, Annexation No. 1 consists of 108 singlefamily residential assessable parcels.

The improvements within Villa Ticino LMD No. 00-1, Annexation No. 1 may include, but are not limited to:
ground cover, shrubs, plants and trees, irrigation systems, graffiti removal, masonry walls, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Villa Ticino LMD No. 00-1, Annexation No. 1:
 Landscaping along Louise Avenue
 Plants, trees, and shrubs
 Irrigation systems
Estimate of Costs
The following definitions describe the direct costs that are included in Villa Ticino LMD No. 00-1, Annexation No. 1 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 18 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Villa Ticino LMD No. 00-1, Annexation No. 1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Villa Ticino LMD No. 00-1, Annexation No. 1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $6,590.00 $6,200.00
Utilities 0.00 0.00
Water 1,700.00 1,700.00
Maintenance Repairs and Contingency 5,000.00 7,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $13,290.00 $14,900.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 752.27 724.73
Professional Fees 0.00 0.00
County Administration Fee 161.88 160.81
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $5,870.15 $6,077.54
Total Estimated Costs $19,160.15 $20,977.54
Operating Reserve Collection/(Reduction) (2,972.03) (4,789.42) Rounding Adjustment 0.00 (1.08)
Total Balance to Levy $16,188.12 $16,187.04
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Villa Ticino LMD No. 00-1, Annexation No. 1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel within Villa Ticino LMD No. 00-1, Annexation No. 1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 19 equal. The current land use classification for each of the 108 assessable parcels within Villa Ticino LMD No. 00-1, Annexation No. 1 is residential. Therefore, the costs of the special benefits to each parcel in Villa Ticino LMD No. 00-1, Annexation No. 1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $16,188.12
Residential Parcels 108
Fiscal Year 2025/26 Assessment per Residential Parcel $149.89 A maximum assessment was established at the time of the formation of Villa Ticino LMD No. 00-1, Annexation No. 1. The Fiscal Year 2003/04 initial maximum assessment was $85.50 per residential parcel.

Beginning July 1, 2004, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $121.90 $121.90
2016/17 125.55 125.54
2017/18 129.32 115.00
2018/19 133.20 125.00
2019/20 137.20 137.18
2020/21 141.31 141.30
2021/22 145.55 145.52
2022/23 149.92 149.88
2023/24 154.42 149.88
2024/25 159.05 149.89
2025/26 163.82 149.89
The maximum assessment rate for Fiscal Year 2025/26 is $163.82 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 20 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 21

6. MISSION GARDENS LMD NO. 00-2
Description of Boundaries
The Mission Gardens LMD No. 00-2 is generally located south of Heartland Drive, west of Sundance Avenue, east of South Main Street, and north of the proposed Evans Estates subdivision. The boundaries of Mission Gardens LMD No. 00-2 consists of 180 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, electrical energy, utilities such as water and gas, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Mission Gardens LMD No. 00-2 may include, but are not limited to: ground cover, turf, shrubs, plants and trees, irrigation and drainage systems, graffiti removal, masonry walls, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Mission Gardens LMD No. 00-2:
 Landscaping along South Main Street; Approximately 735 linear feet by 15 feet wide  Plants, trees, shrubs, and lawn
 Irrigation
 Masonry wall along South Main Street
Estimate of Costs
The following definitions describe the direct costs that are included in the Mission Gardens LMD No. 00-2 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 22 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Mission Gardens LMD No. 00-2. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Mission Gardens LMD No. 00-2. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any nonexpended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $7,620.00 $7,000.00
Utilities 150.00 150.00
Water 1,650.00 1,650.00
Maintenance Repairs and Contingency 1,500.00 1,500.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $10,920.00 $10,300.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,253.79 1,207.89
Professional Fees 0.00 0.00
County Administration Fee 162.31 161.56
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,372.10 $6,561.45
Total Estimated Costs $17,292.10 $16,861.45
Operating Reserve Collection/(Reduction) (1,061.50) (630.85) Rounding Adjustment 0.00 (1.80)
Total Balance to Levy $16,230.60 $16,228.80
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Mission Gardens LMD No. 00-2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel within Mission Gardens LMD No. 00-2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 23 use classification for each of the 180 assessable parcels within Mission Gardens LMD No. 00-2 is residential. Therefore, the costs of the special benefits to each parcel in Mission Gardens LMD No. 00-2 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $16,230.60
Residential Parcels 180
Fiscal Year 2025/26 Assessment per Residential Parcel $90.17 A maximum assessment was established at the time of the formation of the Mission Gardens LMD No. 00-

2. The Fiscal Year 2001/02 initial maximum assessment was $131.34 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $198.66 $79.36
2016/17 204.62 69.44
2017/18 210.76 70.14
2018/19 217.08 70.00
2019/20 223.59 83.00
2020/21 230.30 85.00
2021/22 237.21 87.54
2022/23 244.33 90.16
2023/24 251.66 90.16
2024/25 259.21 90.17
2025/26 266.98 90.17
The maximum assessment rate for Fiscal Year 2025/26 is $266.98 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 24 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 25

7. WOODWARD PARK LMD NO. 00-3
Description of Boundaries
Woodward Park LMD No. 00-3 is generally located south of Woodward Avenue, west of Bridewell Avenue, north of the proposed Evans Estates subdivision, and east of the Woodward West/Mission Gardens subdivisions and Walter J. Woodward Elementary School. The boundaries of Woodward Park LMD No. 00-3 consists of 272 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Woodward Park LMD No. 00-3 may include, but are not limited to: ground cover, shrubs, plants, trees, irrigation systems, insect/disease control, graffiti removal, masonry walls and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Woodward Park LMD No. 00-3:
 Landscaping along Woodward Avenue from Buena Vista Avenue heading west to the east edge of Woodward West LMD No. 04-1
 Shrubs, trees, and ground covers
 Irrigation systems
 Masonry wall along Woodward Avenue
Estimate of Costs
The following definitions describe the direct costs that are included in the Woodward Park LMD No. 00-3 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include the repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 26 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Woodward Park LMD No. 00-3. These items may include sound walls, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Woodward Park LMD No. 00-3. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $4,260.00 $3,950.00
Utilities 150.00 150.00
Water 1,100.00 1,100.00
Maintenance Repairs and Contingency 1,000.00 1,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $6,510.00 $6,200.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,894.62 1,825.26
Professional Fees 0.00 0.00
County Administration Fee 114.24 114.45
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,964.86 $7,131.71
Total Estimated Costs $13,474.86 $13,331.71
Operating Reserve Collection/(Reduction) (2,050.86) (1,907.71) Rounding Adjustment 0.00 0.00
Total Balance to Levy $11,424.00 $11,424.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Woodward Park LMD No. 00-3. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel within Woodward Park LMD No. 00-3 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 27 use classification for each of the 272 assessable parcels within Woodward Park LMD No. 00-3 is residential.

Therefore, the costs of the special benefits to each parcel in Woodward Park LMD No. 00-3 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $11,424.00
Residential Parcels 272
Fiscal Year 2025/26 Assessment per Residential Parcel $42.00 A maximum assessment was established at the time of the formation of the Woodward Park LMD No. 00-

3. The Fiscal Year 2001/02 initial maximum assessment was $34.26 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $51.82 $51.82
2016/17 53.37 44.12
2017/18 54.97 35.36
2018/19 56.62 28.02
2019/20 58.32 32.98
2020/21 60.07 34.98
2021/22 61.87 36.04
2022/23 63.73 37.12
2023/24 65.64 41.98
2024/25 67.61 42.00
2025/26 69.64 42.00
The maximum assessment rate for Fiscal Year 2025/26 is $69.64 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 28 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 29

8. BIANCHI RANCH LMD NO. 00-4
Description of Boundaries
The Bianchi Ranch LMD No. 00-4 is generally located north of Woodward Avenue, west of Van Ryn Avenue, south of Atherton Drive, and east of Buena Vista Drive. The boundaries of Bianchi Ranch LMD No. 00-4 include all of the parcels within the Bianchi Ranch Development Unit No. 1 and Unit No. 2 and consists of 190 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and gas, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Bianchi Ranch LMD No. 00-4 may include, but are not limited to:
ground cover, shrubs, plants and trees, irrigation and drainage systems, insect/disease control, graffiti removal, masonry walls, general signs, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Bianchi Ranch LMD No. 00-4:
 Landscaping along Woodward Avenue, Wellington Avenue, and Van Ryn Avenue  Irrigation systems
 Graffiti removal
 Insect/disease control
 Masonry walls along Woodward Avenue, Wellington Avenue, and Van Ryn Avenue Estimate of Costs
The following definitions describe the direct costs that are included in the Bianchi Ranch LMD No. 00-4 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 30 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Bianchi Ranch LMD No. 00-4. These items may include sound walls, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Bianchi Ranch LMD No. 00-4. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $28,500.00 $26,100.00
Utilities 150.00 150.00
Water 3,850.00 3,850.00
Maintenance Repairs and Contingency 6,000.00 18,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $38,500.00 $48,100.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,323.45 1,275.00
Professional Fees 0.00 0.00
County Administration Fee 570.00 570.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,849.45 $7,037.00
Total Estimated Costs $45,349.45 $55,137.00
Operating Reserve Collection/(Reduction) 33,500.55 23,713.00 Rounding Adjustment 0.00 0.00
Total Balance to Levy $78,850.00 $78,850.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Bianchi Ranch LMD No. 00-4. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Bianchi Ranch LMD No. 00-4 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 31 each of the 190 assessable parcels within Bianchi Ranch LMD No. 00-4 is residential. Therefore, the costs of the special benefits to each parcel in Bianchi Ranch LMD No. 00-4 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $78,850.00
Residential Parcels 190
Fiscal Year 2025/26 Assessment per Residential Parcel $415.00 A maximum assessment was established at the time of the formation of the Bianchi Ranch LMD No. 00-4.

The Fiscal Year 2001/02 initial maximum assessment was $229.40 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $346.98 $250.50
2016/17 357.39 250.50
2017/18 368.11 136.00
2018/19 379.16 84.34
2019/20 390.53 130.00
2020/21 402.25 197.00
2021/22 414.32 202.90
2022/23 426.75 208.98
2023/24 439.55 415.00
2024/25 452.74 415.00
2025/26 466.32 415.00
The maximum assessment rate for Fiscal Year 2025/26 is $466.32 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 32 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 33

9. BIANCHI RANCH LMD NO. 00-4, ANNEXATION NO. 1 –
BIANCHI RANCH UNIT 3
Description of Boundaries
Bianchi Ranch LMD No. 00-4, Annexation No. 1 is generally located north of Grafton Street, west of Van Ryn Avenue, south of Atherton Drive, and east of Wellington Avenue. The boundaries of Bianchi Ranch LMD No. 00-4, Annexation No. 1 include all of the parcels within the Bianchi Ranch Development Unit No. 3 and consists of 49 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Bianchi Ranch LMD No. 00-4, Annexation No. 1 may include, but are not limited to: ground cover, shrubs, plants and trees, irrigation and drainage systems, insect/disease control, graffiti removal, masonry walls, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above-mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Bianchi Ranch LMD No. 00-4, Annexation No. 1:
 Landscaping along Wellington Avenue and Van Ryn Avenue  Irrigation systems
 Graffiti removal
 Insect/disease control
 Masonry walls along Wellington Avenue and Van Ryn Avenue Estimate of Costs
The following definitions describe the direct costs that are included in the Bianchi Ranch LMD No. 00-4, Annexation No. 1 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 34 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Bianchi Ranch LMD No. 00-4, Annexation No. 1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Bianchi Ranch LMD No. 00-4, Annexation No. 1.

These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $16,450.00 $15,000.00
Utilities 150.00 150.00
Water 1,900.00 1,900.00
Maintenance Repairs and Contingency 5,000.00 500.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $23,500.00 $17,550.00
Administration Costs:

Personnel/Overhead $0.00 $0.00
Consultants 341.31 328.81
Professional Fees 0.00 0.00
County Administration Fee 147.00 147.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $488.31 $475.81
Total Estimated Costs $23,988.31 $18,025.8
Operating Reserve Collection/(Reduction) (6,001.39) (562.70) Rounding Adjustment 0.00 (0.49)
Total Balance to Levy $17,986.92 $17,462.62
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Bianchi Ranch LMD No. 00-4, Annexation No. 1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 35 maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Bianchi Ranch LMD No. 00-4, Annexation No. 1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal.

The current land use classification for each of the 49 assessable parcels within Bianchi Ranch LMD No. 00- 4, Annexation No. 1 is residential. Therefore, the costs of the special benefits to each parcel in Bianchi Ranch LMD No. 00-4, Annexation No. 1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $17,986.92
Residential Parcels 49
Fiscal Year 2025/26 Assessment per Residential Parcel $367.08 A maximum assessment was established at the time of the formation of the Bianchi Ranch LMD No. 00-4, Annexation No. 1. The Fiscal Year 2003/04 initial maximum assessment was $191.58 per residential parcel.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $273.14 $273.14
2016/17 281.34 281.34
2017/18 289.78 289.78
2018/19 298.47 298.46
2019/20 307.42 307.42
2020/21 316.65 316.64
2021/22 326.15 326.12
2022/23 335.93 335.90
2023/24 346.01 346.00
2024/25 356.39 356.39
2025/26 367.08 367.08
The maximum assessment rate for Fiscal Year 2025/26 is $367.08 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 36 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 37

10. BIANCHI RANCH LMD NO. 00-4, ANNEXATION NO. 2 –
BIANCHI RANCH UNIT 4 AND PASEO
Description of Boundaries
Bianchi Ranch LMD No. 00-4, Annexation No. 2 is generally located north of Bianchi Ranch Unit No. 1 and Unit No. 2, west of Van Ryn Avenue, south of State Highway Route 120, and east of Assessor’s Parcel Numbers 224-040-10, 224-040-11, and 224-040-52. The boundaries of Bianchi Ranch LMD No. 00-4, Annexation No. 2 include all of the parcels within the Bianchi Ranch Development Unit No. 4, the Paseo Development, and multi-residential parcels located north of the Paseo Development, and consists of 128 single-family residential assessable parcels and 17.20 acres of multi-family residential property.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Bianchi Ranch LMD No. 00-4, Annexation No. 2 may include, but are not limited to: ground cover, shrubs, plants and trees, irrigation systems, insect/disease control, graffiti removal, masonry walls, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Bianchi Ranch LMD No. 00-4, Annexation No. 2:
 Landscaping along Atherton Drive, Wellington Avenue, and Van Ryn Avenue  Irrigation systems
 Graffiti removal
 Insect/disease control
 Masonry walls along Atherton Drive, Wellington Avenue, and Van Ryn Avenue Estimate of Costs
The following definitions describe the direct costs that are included in the Bianchi Ranch LMD No. 00-4, Annexation No. 2 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 38 Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Bianchi Ranch LMD No. 00-4, Annexation No. 2. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Bianchi Ranch LMD No. 00-4, Annexation No. 2.

The tables below outline the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

Single-Family Residential

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $10,926.50 $10,205.00
Utilities 97.50 97.50
Water 8,937.50 8,937.50
Maintenance Repairs and Contingency 6,500.00 13,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $26,461.50 $32,240.00
Administration Costs:

Personnel/Overhead $3,221.40 $3,374.80
Consultants 588.59 567.04
Professional Fees 0.00 0.00
County Administration Fee 249.60 249.60
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $4,059.59 $4,191.44
Total Estimated Costs $30,521.09 $36,431.44
Operating Reserve Collection/(Reduction) 8,387.07 2,477.47 Rounding Adjustment 0.00 (2.03)
Total Balance to Levy $38,908.16 $38,906.88
ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 39 Multi-Family Residential

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $5,883.50 $5,495.00
Utilities 52.50 52.50
Water 4,812.50 4,812.50
Maintenance Repairs and Contingency 3,500.00 7,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $14,248.50 $17,360.00
Administration Costs:

Personnel/Overhead $1,734.60 $1,817.20
Consultants 316.93 305.33
Professional Fees 0.00 0.00
County Administration Fee 134.40 134.40
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $2,185.93 $2,256.93
Total Estimated Costs $16,434.43 $19,616.93
Operating Reserve Collection/(Reduction) 4,517.75 1,354.02 Rounding Adjustment 0.00 (0.03)
Total Balance to Levy $20,952.18 $20,950.92
Fiscal Year 2025/26 Assessment
Bianchi Ranch LMD No. 00-4, Annexation No. 2 is a 48.92 acre mixed use development, consisting of both single-family and multi-family residential land uses. Acreage served as the primary parcel characteristic in apportioning benefit to each assessable parcel in Bianchi Ranch LMD No. 00-4, Annexation No. 2. First, benefit was assigned according to the gross acreage, excluding the acreage for the storm drain basin (3.06 acres) and the City well site (0.10 acres), for each land use. Second, benefit was further apportioned based on the number of single-family residential parcels and the net acreage for multi-family residential parcels.

Single-Family Residential
The maintained improvements and services were constructed and installed in connection with the development of properties within Bianchi Ranch LMD No. 00-4, Annexation No. 2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every single-family residential parcel in Bianchi Ranch LMD No. 00-4, Annexation No. 2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. Approximately 65%, about 31.72 acres, of Bianchi Ranch LMD No. 00-4, Annexation No. 2 is residential development consisting of 128 assessable single-family parcels. Therefore, ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 40 the costs of the special benefits assigned to the single-family parcels within Bianchi Ranch LMD No. 00-4, Annexation No. 2 are apportioned equally to each parcel.

The Fiscal Year 2025/26 single-family residential assessment is spread as follows:

Total Fiscal Year 2025/26 Single-Family Residential Assessment $38,908.16 Single-Family Residential Parcels 128
Fiscal Year 2025/26 Assessment per Single-Family Residential Parcel $303.97 A single-family residential maximum assessment was established at the time of the formation of the Bianchi Ranch LMD No. 00-4, Annexation No. 2. The Fiscal Year 2004/05 initial single-family residential maximum assessment rate was $218.94 per single-family residential parcel. Beginning July 1, 2005, the single-family residential maximum assessment rate is subject to an annual increase. The single-family residential maximum assessment rate shall increase each fiscal year by 3.0%. If the actual single-family residential assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s single-family residential maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the single-family residential maximum assessment and the actual assessment per single-family residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $303.06 $249.18
2016/17 312.15 198.54
2017/18 321.52 35.64
2018/19 331.16 37.50
2019/20 341.10 108.66
2020/21 351.33 111.92
2021/22 361.87 113.50
2022/23 372.73 116.92
2023/24 383.91 303.98
2024/25 395.42 303.98
2025/26 407.29 303.97
The maximum assessment rate for Fiscal Year 2025/26 is $407.29 per single-family residential parcel.

Multi-Family Residential
The maintained improvements and services were constructed and installed in connection with the development of properties within Bianchi Ranch LMD No. 00-4, Annexation No. 2. The proximity of each multi-family parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since each acre of multi-family residential property in Bianchi Ranch LMD No. 00-4, Annexation No. 2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. Approximately 35% of Bianchi Ranch LMD No. 00-4, Annexation No. 2, is multi-family residential development consisting of 17.20 acres. Therefore, the costs of the special ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 41 benefits assigned to the multi-family residential parcels within Bianchi Ranch LMD No. 00-4, Annexation No. 2 are apportioned equally to each acre.

The Fiscal Year 2025/26 multi-family residential assessment is spread as follows:

Total Fiscal Year 2025/26 Multi-Family Residential Assessment $20,952.18 Multi-Family Residential Acres 17.20
Fiscal Year 2025/26 Assessment per Multi-Family Residential Acre $1,218.15 A multi-family residential maximum assessment was established at the time of the formation of the Bianchi Ranch LMD No. 00-4, Annexation No. 2. The Fiscal Year 2004/05 initial multi-family residential maximum assessment was $826.66 per multi-family residential acre. Beginning July 1, 2005, the multi-family residential maximum assessment rate is subject to an annual increase. The multi-family residential maximum assessment rate shall increase each fiscal year by 3.0%. If the actual multi-family residential assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s multi-family residential maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the multi-family residential maximum assessment and the actual assessment per multi-family residential acre:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $1,144.29 $998.52
2016/17 1,178.61 795.58
2017/18 1,213.97 142.87
2018/19 1,250.39 150.25
2019/20 1,287.90 435.46
2020/21 1,326.54 448.53
2021/22 1,366.34 454.87
2022/23 1,407.33 468.52
2023/24 1,449.55 1,218.04
2024/25 1,493.03 1,218.08
2025/26 1,537.83 1,218.15
The maximum assessment rate for Fiscal Year 2025/26 is $1,537.83 per multi-family residential acre.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 42 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 43

11. SIERRA CREEK LMD NO. 00-5
Description of Boundaries
Sierra Creek LMD No. 00-5 is generally located north of Brookside Drive, west of Pestana Avenue, south of Deer Creek Court, and east of Cottage Avenue and Button Avenue. The boundaries of Sierra Creek LMD No. 00-5 include all of the parcels within the Sierra Creek Development and consists of 85 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Sierra Creek LMD No. 00-5 may include, but are not limited to:
ground cover, shrubs, plants and trees, irrigation and drainage systems, insect/disease control, graffiti removal, lights, turf maintenance, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Sierra Creek LMD No. 00-5:
 Landscaping
 Plants, trees, shrubs, and lawn along the linear park/greenbelt  Landscape irrigation and drainage systems
 Bike path and lighting along the bike path
 Graffiti removal
Estimate of Costs
The following definitions describe the direct costs that are included in the Sierra Creek LMD No. 00-5 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 44 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Sierra Creek LMD No. 00-5. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Sierra Creek LMD No. 00-5. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $39,650.00 $36,500.00
Utilities 2,500.00 2,500.00
Water 20,900.00 20,900.00
Maintenance Repairs and Contingency 2,500.00 4,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $65,550.00 $63,900.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 592.07 570.39
Professional Fees 0.00 0.00
County Administration Fee 255.00 255.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $5,803.07 $6,017.39
Total Estimated Costs $71,353.07 $69,917.39
Operating Reserve Collection/(Reduction) (6,483.62) (3,101.44) Rounding Adjustment 0.00 (0.85)
Total Balance to Levy $64,869.45 $66,815.10
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Sierra Creek LMD No. 00-5. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Sierra Creek LMD No. 00-5 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 45 each of the 85 assessable parcels within Sierra Creek LMD No. 00-5 is residential. Therefore, the costs of the special benefits to each parcel in Sierra Creek LMD No. 00-5 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $64,869.45
Residential Parcels 85
Fiscal Year 2025/26 Assessment per Residential Parcel $763.17 A maximum assessment was established at the time of the formation of the Sierra Creek LMD No. 00-5.

The Fiscal Year 2001/02 initial maximum assessment was $398.30 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $602.46 $574.76
2016/17 620.53 592.00
2017/18 639.15 592.00
2018/19 658.32 625.00
2019/20 678.07 658.32
2020/21 698.42 677.98
2021/22 719.37 698.32
2022/23 740.95 719.26
2023/24 763.18 763.17
2024/25 786.07 786.07
2025/26 809.66 763.17
The maximum assessment rate for Fiscal Year 2025/26 is $809.66 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 46 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 47

12. DUTRA FARMS LMD NO. 00-6
Description of Boundaries
Dutra Farms LMD No. 00-6 is generally bounded by Atherton Drive to the north, Airport Way to the east, Milano Court to the south, and Summerwind Lane to the west. The boundaries of the Dutra Farms LMD No. 00-6 include all of the parcels within the Dutra Farms Southwest development and consists of 103 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Dutra Farms LMD No. 00-6 may include, but are not limited to:
trees, irrigation systems, insect/disease control, graffiti removal, turf maintenance, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Dutra Farms LMD No. 00-6:
 Landscaping - Trees and turf along Atherton Drive
 Landscape irrigation systems
 Bike paths
 Graffiti removal
Estimate of Costs
The following definitions describe the direct costs that are included in the Dutra Farms LMD No. 00-6 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 48 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Dutra Farms LMD No. 00-6. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Dutra Farms LMD No. 00-6. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $12,370.00 $12,190.00
Utilities 500.00 500.00
Water 3,300.00 3,300.00
Maintenance Repairs and Contingency 1,000.00 1,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $17,170.00 $16,990.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 717.45 691.18
Professional Fees 0.00 0.00
County Administration Fee 252.01 250.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $5,925.46 $6,133.18
Total Estimated Costs $23,095.46 $23,123.18
Operating Reserve Collection/(Reduction) 2,105.55 2,077.83 Rounding Adjustment 0.00 (1.03)
Total Balance to Levy $25,201.01 $25,199.98
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Dutra Farms LMD No. 00-6. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Dutra Farms LMD No. 00-6 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 49 each of the 103 assessable parcels within Dutra Farms LMD No. 00-6 is residential. Therefore, the costs of the special benefits to each parcel in Dutra Farms LMD No. 00-6 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $25,201.01
Residential Parcels 103
Fiscal Year 2025/26 Assessment per Residential Parcel $244.67 A maximum assessment was established at the time of the formation of the Dutra Farms LMD No. 00-6.

The Fiscal Year 2001/02 initial maximum assessment was $139.54 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $211.06 $171.80
2016/17 217.39 171.80
2017/18 223.92 184.00
2018/19 230.63 202.72
2019/20 237.55 230.62
2020/21 244.68 237.54
2021/22 252.02 244.66
2022/23 259.58 244.66
2023/24 267.37 244.66
2024/25 275.39 244.67
2025/26 283.65 244.67
The maximum assessment rate for Fiscal Year 2025/26 is $283.65 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 50 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 51

13. DUTRA FARMS LMD NO. 00-6, ANNEXATION NO. 1 –
DUTRA FARMS SOUTHEAST UNITS 1, 2 AND 3
Description of Boundaries
Dutra Farms LMD No. 00-6, Annexation No. 1 is generally bounded by Atherton Drive to the north, Assessor’s Parcel Nos. 226-160-07 through 226-160-12 (inclusive) to the south, Assessor’s Parcel No. 226-160-07 to the east, and Airport Way to the west. The boundaries of the Dutra Farms LMD No. 00-6, Annexation No. 1 include the parcels within Units 1, 2 and 3 of the Dutra Farms Southeast Development and consists of 272 singlefamily residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

The improvements within Dutra Farms LMD No. 00-6, Annexation No. 1 may include, but are not limited to: trees, turf, irrigation systems, graffiti removal, masonry walls, and associated appurtenant facilities.

Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Dutra Farms LMD No. 00-6, Annexation No. 1:
 Landscaping – Trees and turf along Atherton Drive
 Irrigation systems
 Bike paths
Estimate of Costs
The following definitions describe the direct costs that are included in the Dutra Farms LMD No. 00-6, Annexation No. 1 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 52 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Dutra Farms LMD No. 00-6, Annexation No. 1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Dutra Farms LMD No. 00-6, Annexation No. 1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $14,370.00 $13,600.00
Utilities 200.00 200.00
Water 2,000.00 2,000.00
Maintenance Repairs and Contingency 3,000.00 3,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $19,570.00 $18,800.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,894.62 1,825.26
Professional Fees 0.00 0.00
County Administration Fee 259.65 258.41
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $7,110.27 $7,275.67
Total Estimated Costs $26,680.27 $26,075.67
Operating Reserve Collection/(Reduction) (715.15) (110.55) Rounding Adjustment 0.00 0.00
Total Balance to Levy $25,965.12 $25,965.12
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Dutra Farms LMD No. 00-6, Annexation No. 1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Dutra Farms LMD No. 00-6, Annexation No. 1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 53 The current land use classification for each of the 272 assessable parcels within Dutra Farms LMD No. 00-6, Annexation No. 1 is residential. Therefore, the costs of the special benefits to each parcel in Dutra Farms LMD No. 00-6, Annexation No. 1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $25,965.12
Residential Parcels 272
Fiscal Year 2025/26 Assessment per Residential Parcel $95.46 A maximum assessment was established at the time of the formation of the Dutra Farms LMD No. 00-6, Annexation No. 1. The Fiscal Year 2003/04 initial maximum assessment was $60.42 per residential parcel.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $86.14 $83.66
2016/17 88.72 83.66
2017/18 91.39 61.00
2018/19 94.13 58.54
2019/20 96.95 83.68
2020/21 99.86 89.66
2021/22 102.86 92.34
2022/23 105.94 95.46
2023/24 109.12 95.46
2024/25 112.39 95.46
2025/26 115.77 95.46
The maximum assessment rate for Fiscal Year 2025/26 is $115.77 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 54 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 55

14. SPRING MEADOWS LMD NO. 00-7
Description of Boundaries
Spring Meadows LMD No. 00-7 is located generally north of Snowcap Drive, south of Louise Avenue, east of Spring Meadow Drive, and west of Marigold Lane. The boundaries of the Spring Meadows LMD No. 00-7 include the parcels within Spring Meadows Unit No. 2 development and consists of 122 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Spring Meadows LMD No. 00-7 may include, but are not limited to: ground cover, shrubs, plants and trees, irrigation and drainage systems, insect/disease control, graffiti removal, masonry walls, general signs, and associated appurtenant facilities. Services provided include all necessary services, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Spring Meadows LMD No. 00-7:
 Landscaping along Louise Avenue; approximately 1,120 linear feet  Plants, trees, shrubs, and lawn along Louise Avenue
 Irrigation and drainage systems
 Masonry/stone walls along Louise Avenue
 Entry sign monuments
Estimate of Costs
The following definitions describe the direct costs that are included in the Spring Meadows LMD No. 00-7 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 56 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Spring Meadows LMD No. 00-7. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Spring Meadows LMD No. 00-7. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any nonexpended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $11,100.00 $10,100.00
Utilities 150.00 150.00
Water 2,200.00 2,200.00
Maintenance Repairs and Contingency 4,000.00 6,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $17,450.00 $18,450.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 849.79 818.68
Professional Fees 0.00 0.00
County Administration Fee 212.37 210.83
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,018.16 $6,221.51
Total Estimated Costs $23,468.16 $24,671.51
Operating Reserve Collection/(Reduction) (2,231.62) (3,434.97) Rounding Adjustment 0.00 (1.22)
Total Balance to Levy $21,236.54 $21,235.32
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Spring Meadows LMD No. 00-7. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Spring Meadows LMD No. 00-7 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 57 for each of the 122 assessable parcels within Spring Meadows LMD No. 00-7 is residential. Therefore, the costs of the special benefits to each parcel in Spring Meadows LMD No. 00-7 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $21,236.54
Residential Parcels 122
Fiscal Year 2025/26 Assessment per Residential Parcel $174.07 A maximum assessment was established at the time of the formation of the Spring Meadows LMD No. 00-

7. The Fiscal Year 2001/02 initial maximum assessment was $133.90 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $202.53 $134.46
2016/17 208.61 138.50
2017/18 214.87 116.16
2018/19 221.31 124.86
2019/20 227.95 164.98
2020/21 234.79 168.98
2021/22 241.83 174.06
2022/23 249.09 174.06
2023/24 256.56 174.06
2024/25 264.26 174.07
2025/26 272.19 174.07
The maximum assessment rate for Fiscal Year 2025/26 is $272.19 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 58 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 59

15. WESTBROOK ESTATES UNIT NO. 3 LMD NO. 00-9
Description of Boundaries
Westbrook Estates Unit No. 3 LMD No. 00-9 is generally located north of Daniels Street, east of Fishback Road, south of Wawona Street, and west of Junction Drive. The boundaries of Westbrook Estates Unit No. 3 LMD No. 00-9 include the parcels east of Fishback Road within the Westbrook Estates No. 3 subdivision, and consist of 69 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, installation, operation, maintenance, servicing, and administration of landscaping and appurtenant facilities including, but not limited to: personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Westbrook Estates Unit No. 3 LMD No. 00-9 include, but are not limited to: shrubs, trees, cobbles, landscape irrigation systems, and associated appurtenant facilities.

Services include personnel, materials, contracting services, electrical energy, and water required for all necessary maintenance, replacement, repair, and administration required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Westbrook Estates Unit No. 3 LMD No. 00-9:
 Plants, trees, and shrubs in the traffic median on Fishback Road  Irrigation systems
 Cobble paving stones at each end of the median on Fishback Road Estimate of Costs
The following definitions describe the direct costs that are included in the Westbrook Estates Unit No. 3 LMD No. 00-9 estimate of costs:

Maintenance Costs include all regularly scheduled labor, material, and equipment required to properly maintain and ensure the satisfactory condition of all appurtenant facilities.

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 60 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Westbrook Estates Unit No. 3 LMD No. 00-9. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Westbrook Estates Unit No. 3 LMD No. 00-9. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $3,930.00 $3,660.00
Utilities 150.00 150.00
Water 2,000.00 2,000.00
Maintenance Repairs and Contingency 1,500.00 1,500.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $7,580.00 $7,310.00
Administration Costs:

Personnel/Overhead $3,964.00 $4,152.50
Consultants 480.62 463.02
Professional Fees 0.00 0.00
County Administration Fee 99.36 98.70
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $4,543.98 $4,714.22
Total Estimated Costs $12,123.98 $12,024.22
Operating Reserve Collection/(Reduction) (2,187.98) (2,088.22) Rounding Adjustment 0.00 0.00
Total Balance to Levy $9,936.00 $9,936.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Westbrook Estates Unit No. 3 LMD No. 00-9. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Westbrook Estates Unit No. 3 LMD No. 00-9 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 61 The current land use classification for each of the 69 assessable parcels within Westbrook Estates Unit No. 3 LMD No. 00-9 is residential. Therefore, the costs of the special benefits to each parcel in Westbrook Estates Unit No. 3 LMD No. 00-9 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $9,936.00
Residential Parcels 69
Fiscal Year 2025/26 Assessment per Residential Parcel $144.00 A maximum assessment was established at the time of the formation of the Westbrook Estates Unit No. 3 LMD No. 00-9. The Fiscal Year 2002/03 initial maximum assessment was $102.54 per residential parcel.

Beginning July 1, 2003, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $150.58 $150.58
2016/17 155.10 155.10
2017/18 159.75 130.00
2018/19 164.54 139.80
2019/20 169.48 149.98
2020/21 174.56 157.98
2021/22 179.80 162.72
2022/23 185.19 167.60
2023/24 190.75 144.00
2024/25 196.47 144.00
2025/26 202.37 144.00
The maximum assessment rate for Fiscal Year 2025/26 is $202.37 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 62 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 63

16. WESTBROOK ESTATES UNIT NO. 3 LMD NO. 00-9,
ANNEXATION NO. 1 – WESTPORT PLAZA
Description of Boundaries
Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza is generally located north of Daniels Street, east of Airport Way, south of Wawona Street, and west of Fishback Road. The boundaries of Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza consists of 24 singlefamily residential assessable parcels.

Landscape improvements provided within Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza may include, but are not limited to: ground cover, shrubs, plants and trees, irrigation systems, insect/disease control, graffiti removal, and associated appurtenant facilities. Services provided include all necessary services, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza:
 Plants, trees, and shrubs in the traffic median on Fishback Road  Irrigation systems
 Cobble paving stones at each end of the median on Fishback Road Estimate of Costs
The following definitions describe the direct costs that are included in the Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza estimate of costs:

Maintenance Costs include all regularly scheduled labor, material (i.e. pipe, fertilizer, insecticides, etc.), and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation, and appurtenant facilities.

Utilities include the furnishing of electricity required for the operation of the landscaping facilities.

Water includes the furnishing of water required for the maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 64 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 – Westport Plaza. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any nonexpended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $1,100.00 $1,100.00
Utilities 0.00 0.00
Water 200.00 200.00
Maintenance Repairs and Contingency 0.00 0.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $1,300.00 $1,300.00
Administration Costs:

Personnel/Overhead $992.00 $1,039.50
Consultants 167.17 161.05
Professional Fees 0.00 0.00
County Administration Fee 24.22 24.09
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $1,183.39 $1,224.64
Total Estimated Costs $2,483.39 $2,524.64
Operating Reserve Collection/(Reduction) (61.55) (102.80) Rounding Adjustment 0.00 (0.24)
Total Balance to Levy $2,421.84 $2,421.60
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Westbrook Estates Unit No. 3 LMD No. 00-9, ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 65 Annexation No. 1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 24 assessable parcels within Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 is residential. Therefore, the costs of the special benefits to each parcel in Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $2,421.84
Residential Parcels 24
Fiscal Year 2025/26 Assessment per Residential Parcel $100.91 A maximum assessment was established at the time of the formation of the Westbrook Estates Unit No. 3 LMD No. 00-9, Annexation No. 1. The Fiscal Year 2006/07 initial maximum assessment was $61.06 per residential parcel. Beginning July 1, 2007, the maximum assessment rate is subject to an annual increase.

The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $79.66 $79.66
2016/17 82.05 81.96
2017/18 84.52 75.00
2018/19 87.05 64.80
2019/20 89.66 72.00
2020/21 92.35 92.34
2021/22 95.12 95.12
2022/23 97.98 95.12
2023/24 100.92 100.90
2024/25 103.95 100.91
2025/26 107.06 100.91
The maximum assessment rate for Fiscal Year 2025/26 is $107.06 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 66 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 67

17. DUTRA FARMS NORTHEAST LMD NO. 03-1
Description of Boundaries
Dutra Farms Northeast LMD No. 03-1 is generally bounded by Daniels Street to the north, State Highway 120 to the south, Mohr Circle to the east, and the Dutra Farms Northeast commercial property to the west.

Dutra Farms Northeast LMD No. 03-1 is divided into two zones:

The boundaries of Dutra Farms Northeast LMD No. 03-1, Zone 1 include the parcels within the Dutra Farms Northeast development and consist of 67 single-family residential assessable parcels.

The boundaries of Dutra Farms Northeast LMD No. 03-1, Zone 2 include the area bounded by Daniels Street to the north, State Highway 120 to the south, the Dutra Farms Northeast development to the east, and Airport Way to the west and consists of 15.923 acres of commercial assessable property.

Description of Improvements and Services
Zone 1:

The improvements consist of the construction, operation, maintenance and servicing of lighting, landscaping, drainage, and appurtenant facilities including, but not limited to, personnel, electrical energy for irrigation controllers and security lighting, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

The lighting and landscaping improvements within Dutra Farms Northeast LMD No. 03-1, Zone 1 may include, but are not limited to: ornamental street lights, basin landscaping and irrigation, security lights, detention basin, drain pipes, gravel envelopes, trenching, switches, wiring, cleanouts, screens, vents, valves, and sensors. Services provided include all necessary services, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Zone 2:

The improvements consist of the construction, operation, maintenance, and servicing of drainage systems and appurtenant facilities including, but not limited to, personnel, electrical energy for irrigation controllers, and security lighting, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

The landscaping and drainage improvements within Dutra Farms Northeast LMD No. 03-1, Zone 2 may include, but are not limited to: basin landscaping and irrigation, security lights, detention basin, drain pipes, gravel envelopes, trenching, switches, wiring, cleanouts, screens, vents, valves, and sensors. Services provided include all necessary services, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Dutra Farms Northeast LMD No. 03-1:
 Ornamental street and security lights (ornamental streetlights Zone 1 only)  Basin landscaping and irrigation
ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 68  Detention basin
 Basin drains, gravel envelopes, and pipe
 Wiring, conduits, and controls
 Screens, valves, and fittings
Estimate of Costs
The following definitions describe the direct costs that are included in the Dutra Farms Northeast LMD No. 03-1 estimate of costs:

Streetlight Maintenance includes the ongoing maintenance costs of the ornamental streetlights and the ornamental streetlight knockdown contingency fund. To further clarify, the ornamental streetlight knockdown contingency fund is included to fund streetlight replacement due to vandalism, storms, automobile accidents, etc.

Maintenance Costs include all regularly scheduled labor, material, and equipment required to properly maintain and ensure the satisfactory condition of all ornamental streetlights, drainage systems, and appurtenant facilities. Dutra Farms Northeast LMD No. 03-1, Zone 1 includes all ornamental streetlights and 21% of detention basin costs and expenses. Dutra Farms Northeast LMD No. 03-1, Zone 2 includes 79% of the detention basin costs and expenses.

Utilities include the furnishing of electricity required for the operation and maintenance of the landscape and security lighting facilities. Dutra Farms Northeast LMD No. 03-1, Zone 1 costs include 100% of the electricity required for the ornamental streetlights and 21% of the electricity required for the detention basin. Dutra Farms Northeast LMD No. 03-1, Zone 2 costs include 79% of the electricity required for the detention basin.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities. Dutra Farms Northeast LMD No. 03-1, Zone 1 costs include 21% of the water required for the detention basin. Dutra Farms Northeast LMD No. 03-1, Zone 2 costs include 79% of the water required for the detention basin.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Dutra Farms Northeast LMD No. 03-1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Dutra Farms Northeast LMD No. 03-1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 69 The tables below outline the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

Dutra Farms Northeast LMD No. 03-1, Zone 1

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Ornamental Lighting
Streetlight Maintenance $0.00 $0.00
Detention Basin
Maintenance Costs $3,042.90 $2,761.50
Utilities 420.00 420.00
Water 2,310.00 2,310.00
Maintenance Repairs and Contingency 630.00 1,050.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $6,402.90 $6,541.50
Administration Costs:

Personnel/Overhead $1,040.76 $1,090.32
Consultants 108.24 104.28
Professional Fees 0.00 0.00
County Administration Fee 42.21 42.21
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $1,191.21 $1,236.81
Total Estimated Costs $7,594.11 $7,778.31
Operating Reserve Collection/(Reduction) 5,781.10 5,612.48 Rounding Adjustment 0.00 (0.17)
Total Balance to Levy $13,375.21 $13,390.62
ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 70 Dutra Farms Northeast LMD No. 03-1, Zone 2

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Detention Basin
Maintenance Costs $11,447.10 $10,388.50
Utilities 1,580.00 1,580.00
Water 8,690.00 8,690.00
Maintenance Repairs and Contingency 2,370.00 3,950.00
Capital Improvement Replacement Fund 0.00 10,000.00
Subtotal Direct Costs $24,087.10 $34,608.50
Administration Costs:

Personnel/Overhead $3,915.24 $4,101.68
Consultants 407.21 392.30
Professional Fees 0.00 0.00
County Administration Fee 158.79 158.79
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $4,481.24 $4,652.77
Total Estimated Costs $28,568.34 $29,261.27
Operating Reserve Collection/(Reduction) 6,648.56 5,940.34 Rounding Adjustment 0.00 (0.07)
Total Balance to Levy $35,216.90 $35,201.54
Fiscal Year 2025/26 Assessment
Dutra Farms Northeast LMD No. 03-1, Zone 1 is assessed for the following facilities from which benefit will be derived: ornamental lighting – 100%; and detention basin – 21%. Benefit has been determined in accordance with the runoff coefficient calculation as shown below.

Dutra Farms Northeast LMD No. 03-1, Zone 2 will be assessed for 79% of the detention basin in accordance to the benefit derived from the runoff coefficient calculation as shown below.

Detention Basin Apportionment Based on Runoff Coefficient Calculation Zone Land Use
Original
Acreage
Runoff
Coefficient
Apportionment
Product based on
Runoff Coefficient
Apportionment
Product by Percentage
of Total
1 Residential 10.64 0.30 3.19 18.8%
2 Commercial 16.05 0.75 12.04 70.9%
1 Detention Basin 1.76 1.00 1.76 10.4%
Total 16.99 100.0%
ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 71 The acreage of the detention basin (located in Dutra Farms Northeast LMD No. 03-1, Zone 1) is nonassessable. The apportionment of acreage between Dutra Farms Northeast LMD No. 03-1, Zone 1 and Dutra Farms Northeast LMD No. 03-1, Zone 2 is shown below:

Zone
Apportionment
Product based on
Runoff Coefficient
Detention Basin Apportionment
Between Zone 1 and Zone 2
Revised
Apportionment
Product
Revised
Apportionment
Product
1 3.19 (3.19/15.23)*10.4% = 2.2% 18.8%+2.2% 21%
2 12.04 (12.04/15.23)*10.4% = 8.2% 70.9%+8.2% 79%
Total 15.23 (15.23/15.23)*10.4% = 10.4% 89.6%+10.4% 100% Dutra Farms Northeast LMD No. 03-1, Zone 1
The maintained improvements and services were constructed and installed in connection with the development of properties within Dutra Farms Northeast LMD No. 03-1, Zone 1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Dutra Farms Northeast LMD No. 03-1, Zone 1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal.

The current land use classification for each of the 67 assessable parcels within Dutra Farms Northeast LMD No. 03-1, Zone 1 is residential. Therefore, the costs of the special benefits to each parcel in Dutra Farms Northeast LMD No. 03-1, Zone 1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $13,375.21
Residential Parcels 67
Fiscal Year 2025/26 Assessment per Residential Parcel $199.63 A maximum assessment was established at the time of the formation of the Dutra Farms Northeast LMD No. 03-1, Zone 1. The Fiscal Year 2003/04 initial maximum assessment was $163.02 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 72 The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $232.42 $91.38
2016/17 239.40 94.12
2017/18 246.58 77.50
2018/19 253.97 113.26
2019/20 261.59 241.88
2020/21 269.44 246.30
2021/22 277.53 189.64
2022/23 285.85 189.64
2023/24 294.43 189.65
2024/25 303.26 199.86
2025/26 312.36 199.63
The maximum assessment rate for Fiscal Year 2025/26 is $312.36 per residential parcel.

Dutra Farms Northeast LMD No. 03-1, Zone 2
The maintained improvements and services were constructed and installed in connection with the development of properties within Dutra Farms Northeast LMD No. 03-1, Zone 2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Dutra Farms Northeast LMD No. 03-1, Zone 2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal.

The current land use classification for the assessable parcels within Dutra Farms Northeast LMD No. 03-1, Zone 2 is commercial. The costs of the special benefit to the commercial parcels in Dutra Farms Northeast LMD No. 03-1, Zone 2 is apportioned based upon each parcel’s acreage.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $35,216.90
Commercial Acreage 15.923
Fiscal Year 2025/26 Assessment per Commercial Acre $2,211.70 A maximum assessment was established at the time of the formation of the Dutra Farms Northeast LMD No. 03-1, Zone 2. The Fiscal Year 2003/04 initial maximum assessment was $1,298.58 per acre. Beginning July 1, 2004, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 73 The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per acre:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $1,851.46 $1,445.85
2016/17 1,907.00 1,489.24
2017/18 1,964.21 1,226.36
2018/19 2,023.14 1,792.33
2019/20 2,083.83 2,083.82
2020/21 2,146.35 2,146.35
2021/22 2,210.74 2,210.73
2022/23 2,277.06 2,210.74
2023/24 2,345.37 2,210.70
2024/25 2,415.74 2,210.74
2025/26 2,488.21 2,211.70
The maximum assessment rate for Fiscal Year 2025/26 is $2,488.21 per acre.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 74 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 75

18. WOODWARD WEST LMD NO. 04-1
Description of Boundaries
Woodward West LMD No. 04-1 is generally bounded by Woodward Avenue to the north, Mission Gardens Units 1 and 2 to the south, Woodward Park Unit 1 to the east, and South Main Street to the west. The boundaries of Woodward West LMD No. 04-1 consists of 115 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, ground cover, shrubs, plants and trees, irrigation systems, water, masonry walls, personnel, electrical energy for irrigation controllers and water features, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

The landscaping improvements within Woodward West LMD No. 04-1 may include, but are not limited to:
ground cover, shrubs, plants and trees, irrigation systems, insect/disease control, graffiti removal, masonry walls, subdivision entrance water feature, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Woodward West LMD No. 04-1:
 Landscaping
 Irrigation
 Graffiti removal
 Subdivision entrance water feature maintenance
 Masonry walls along Woodward Avenue, Main Street, and Pear Street Estimate of Costs
The following definitions describe the direct costs that are included in the Woodward West LMD No. 04-1 estimate of costs:

Maintenance Costs include the basic landscaping maintenance and water feature care and maintenance, performed by a contractor or City staff member.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controller, landscape lighting, water feature filter, and water feature pump.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 76 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Woodward West LMD No. 04-1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Woodward West LMD No. 04-1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any nonexpended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $44,250.00 $41,500.00
Utilities 150.00 150.00
Water 10,500.00 10,500.00
Maintenance Repairs and Contingency 2,500.00 3,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $57,400.00 $55,150.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 801.03 771.71
Professional Fees 0.00 0.00
County Administration Fee 345.00 345.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,102.03 $6,308.71
Total Estimated Costs $63,502.03 $61,458.71
Operating Reserve Collection/(Reduction) (1,158.23) (930.76) Rounding Adjustment 0.00 (1.15)
Total Balance to Levy $62,343.80 $60,526.80
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Woodward West LMD No. 04-1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Woodward West LMD No. 04-1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 77 for each of the 115 assessable parcels within Woodward West LMD No. 04-1 is residential. Therefore, the costs of the special benefits to each parcel in Woodward West LMD No. 04-1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $62,343.80
Residential Parcels 115
Fiscal Year 2025/26 Assessment per Residential Parcel $542.12 A maximum assessment was established at the time of the formation of the Woodward West LMD No. 04-

1. The Fiscal Year 2004/05 initial maximum assessment was $291.42 per residential parcel. Beginning July 1, 2005, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $403.39 $403.38
2016/17 415.49 415.48
2017/18 427.96 415.00
2018/19 440.79 440.78
2019/20 454.02 454.02
2020/21 467.64 467.64
2021/22 481.67 481.66
2022/23 496.12 496.10
2023/24 511.00 511.00
2024/25 526.33 526.33
2025/26 542.12 542.12
The maximum assessment rate for Fiscal Year 2025/26 is $542.12 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 78 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 79

19. JASMINE HOLLOW LMD NO. 04-2
Description of Boundaries
Jasmine Hollow LMD No. 04-2 is generally bounded by Woodward Avenue to the north, the proposed Evans Estates subdivision to the south, Pillsbury Road to the east, and Bridewell Avenue to the west. The boundaries of Jasmine Hollow LMD No. 04-2 consist of 245 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, ground cover, shrubs, plants and trees, irrigation systems, personnel, electrical energy for irrigation controllers, water, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

The landscaping improvements within Jasmine Hollow LMD No. 04-2 may include, but are not limited to:
ground cover, shrubs, plants and trees, irrigation systems, insect/disease control, graffiti removal, and associated appurtenant facilities. Services provided include all necessary services, operations, administration, and maintenance required to keep the improvements in an operational and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Jasmine Hollow LMD No. 04-2:
 Landscaping and irrigation in medians along Pillsbury Road Estimate of Costs
The following definitions describe the direct costs that are included in the Jasmine Hollow LMD No. 04-2 estimate of costs:

Maintenance Costs include the basic landscaping maintenance and required supplies for a contractor or City staff member to maintain landscaped areas.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controller, landscape lighting, water feature filter, and water feature pump.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Jasmine Hollow LMD No. 04-2. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Jasmine Hollow LMD No. 04-2. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 80 assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $8,750.00 $8,210.00
Utilities 400.00 400.00
Water 3,000.00 3,000.00
Maintenance Repairs and Contingency 1,500.00 1,500.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $13,650.00 $13,110.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,706.55 1,644.07
Professional Fees 0.00 0.00
County Administration Fee 181.52 180.90
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,844.07 $7,016.97
Total Estimated Costs $20,494.07 $20,126.97
Operating Reserve Collection/(Reduction) (2,342.02) (1,431.02) Rounding Adjustment 0.00 (2.45)
Total Balance to Levy $18,152.05 $18,693.50
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Jasmine Hollow LMD No. 04-2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Jasmine Hollow LMD No. 04-2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 245 assessable parcels within Jasmine Hollow LMD No. 04-2 is residential. Therefore, the costs of the special benefits to each parcel in Jasmine Hollow LMD No. 04-2 are apportioned equally to each parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 81 The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $18,152.05
Residential Parcels 245
Fiscal Year 2025/26 Assessment per Residential Parcel $74.09 A maximum assessment was established at the time of the formation of the Jasmine Hollow LMD No. 04-2.

The Fiscal Year 2005/06 initial maximum assessment was $43.52 per residential parcel. Beginning July 1, 2006, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $58.48 $58.48
2016/17 60.24 60.22
2017/18 62.04 62.04
2018/19 63.91 63.90
2019/20 65.82 65.80
2020/21 67.80 67.78
2021/22 69.83 69.80
2022/23 71.93 71.88
2023/24 74.08 74.08
2024/25 76.31 76.31
2025/26 78.60 74.09
The maximum assessment rate for Fiscal Year 2025/26 is $78.60 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 82 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 83

20. ANTIGUA LMD NO. 05-1
Description of Boundaries
Antigua LMD No. 05-1 is generally bounded by Atherton Drive to the north, Woodward Avenue to the south, Sand Lane to the east, and South Union Road to the west. The boundaries of Antigua LMD No. 05-1 consists of 119 single-family residential assessable parcels.

Description of Improvements and Services
The improvements include the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities. These services are more fully described below.

The landscaping improvements within Antigua LMD No. 05-1 may include, but are not limited to: landscape lighting, turf, ground cover, planter beds, shrubs, plants and trees, irrigation systems, electrical energy for irrigation controllers, water for landscaping, insect/disease control, graffiti removal, bike paths, entry signs, sound walls, and associated appurtenant facilities. The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary service, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Antigua LMD No. 05-1:
 Landscaping
 Utilities (electric and water)
 Irrigation systems
 Graffiti removal
 Entry signs
 Masonry wall along Woodward Avenue, Atherton Drive, and Union Road Estimate of Costs
The following definitions describe the direct costs that are included in the Antigua LMD No. 05-1 estimate of costs:

Maintenance Costs include the basic landscaping maintenance and required supplies for a contractor or City staff member to maintain landscaped areas.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controllers and landscape lighting.

Water includes the furnishing of water required for the maintenance of the landscaping.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Antigua LMD No. 05-1. These items may include sound walls, entry ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 84 monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Antigua LMD No. 05-1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $55,610.00 $51,700.00
Utilities 310.00 300.00
Water 10,200.00 9,900.00
Maintenance Repairs and Contingency 6,000.00 15,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $72,120.00 $76,900.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 828.89 798.55
Professional Fees 0.00 0.00
County Administration Fee 357.00 357.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,141.89 $6,347.55
Total Estimated Costs $78,261.89 $83,247.55
Operating Reserve Collection/(Reduction) (8,051.89) (13,037.55) Rounding Adjustment 0.00 0.00
Total Balance to Levy $70,210.00 $70,210.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Antigua LMD No. 05-1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Antigua LMD No. 05-1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 119 assessable parcels within Antigua LMD No. 05-1 is residential. Therefore, the costs of the special benefits to each parcel in Antigua LMD No. 05-1 are apportioned equally to each parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 85 The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $70,210.00
Residential Parcels 119
Fiscal Year 2025/26 Assessment per Residential Parcel $590.00 A maximum assessment was established at the time of the formation of the Antigua LMD No. 05-1. The Fiscal Year 2006/07 initial maximum assessment was $431.92 per residential parcel. Beginning July 1, 2007, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $563.55 $536.22
2016/17 580.46 552.30
2017/18 597.87 500.00
2018/19 615.81 424.96
2019/20 634.28 465.00
2020/21 653.31 520.00
2021/22 672.91 535.60
2022/23 693.10 551.66
2023/24 713.89 590.00
2024/25 735.31 590.00
2025/26 757.37 590.00
The maximum assessment rate for Fiscal Year 2025/26 is $757.37 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 86 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 87

21. TERRA BELLA LMD NO. 05-2
Description of Boundaries
Terra Bella LMD No. 05-2 is generally bounded by Atherton Drive to the north, Woodward Avenue to the south, Assessor’s Parcel No. 224-021-31 to the east, and Sand Lane to the west. The boundaries of Terra Bella LMD No. 05-2 consists of 152 single-family residential assessable parcels.

The landscaping improvements within Terra Bella LMD No. 05-2 include, but are not limited to: park improvements, a storm water retention basin, landscape lighting, turf, ground cover, planter beds, shrubs, plants and trees, irrigation systems, electrical energy for irrigation controllers, water for landscaping, insect/disease control, graffiti removal, entry signs, sound walls, and associated appurtenant facilities. The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary service, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Terra Bella LMD No. 05-2:
 Landscaping
 Utilities (electric and water)
 Park lighting
 Irrigation systems
 Entry signs
 Masonry walls along Woodward Avenue and Atherton Drive  Graffiti removal
 Park irrigation well
 Park basin
Estimate of Costs
The following definitions describe the direct costs that are included in the Terra Bella LMD No. 05-2 estimate of costs:

Maintenance Costs include the basic landscaping maintenance performed by a contractor or City staff member.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controllers, well pumps and landscape lighting.

Water includes the furnishing of water required for the maintenance of the landscaping.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 88 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Terra Bella LMD No. 05-2. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Terra Bella LMD No. 05-2. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

Irrigation Well Repairs and Contingencies include scheduled repairs, as well as repairs that are generally unforeseen and not normally included in the yearly irrigation well maintenance costs. Expenses may include the repair, replacement or renovation of damaged irrigation well improvements due to vandalism, extreme weather, etc.

Irrigation Well Replacement Fund includes the cost to replace irrigation wells and appurtenant improvements associated to the irrigation wells, such as lines, controllers, valves, etc. Expenditures from this fund are associated with irrigation well improvements that have finite life expectancies and need to be replaced at some point in the future.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 89 The table below outlines the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $55,800.00 $51,000.00
Utilities 4,900.00 4,900.00
Water 6,600.00 6,600.00
Maintenance Repairs and Contingency 15,000.00 15,000.00 Capital Improvement Replacement Fund 0.00 10,000.00
Irrigation Well Repairs and Contingency 0.00 0.00
Irrigation Well Replacement Fund 0.00 10,000.00
Subtotal Direct Costs $82,300.00 $97,500.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,058.76 1,020.00
Professional Fees 0.00 0.00
County Administration Fee 456.00 456.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,470.76 $6,668.00
Total Estimated Costs $88,770.76 $104,168.00
Operating Reserve Collection/(Reduction) (2,434.76) (17,832.00) Rounding Adjustment 0.00 0.00
Total Balance to Levy $86,336.00 $86,336.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Terra Bella LMD No. 05-2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Terra Bella LMD No. 05-2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 152 assessable parcels within Terra Bella LMD No. 05-2 is residential. Therefore, the costs of the special benefits to each parcel in Terra Bella LMD No. 05-2 are apportioned equally to each parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 90 The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $86,336.00
Residential Parcels 152
Fiscal Year 2025/26 Assessment per Residential Parcel $568.00 A maximum assessment was established at the time of the formation of the Terra Bella LMD No. 05-2. The Fiscal Year 2006/07 initial maximum assessment was $198.00 per residential parcel and property owners approved a new maximum assessment amount of $583.37 for Fiscal Year 2010/11. Beginning July 1, 2011, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $676.28 $535.10
2016/17 696.57 551.14
2017/18 717.47 460.00
2018/19 738.99 415.00
2019/20 761.16 542.98
2020/21 784.00 558.98
2021/22 807.52 575.76
2022/23 831.74 593.02
2023/24 856.69 568.00
2024/25 882.39 568.00
2025/26 908.87 568.00
The maximum assessment rate for Fiscal Year 2025/26 is $908.87 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 91 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 92

22. PASEO WEST UNITS 1 AND 2 LMD NO. 05-3
Description of Boundaries
Paseo West Units 1 and 2 LMD No. 05-3 is generally bounded by Atherton Drive to the north, Woodward Avenue to the south, Bianchi Ranch Unit No. 1 to the east, and South Main Street to the west. The boundaries of Paseo West Units 1 and 2 LMD No. 05-3 consists of 189 single-family residential assessable parcels.

The landscaping improvements within Paseo West Units 1 and 2 LMD No. 05-3 may include, but are not limited to: landscape lighting, turf, ground cover, planter beds, shrubs, plants and trees, irrigation systems, electrical energy for irrigation controllers and landscape lighting, water for landscaping, insect/disease control, graffiti removal, park gazebo, sound walls, and associated appurtenant facilities. The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary services, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Paseo West Units 1 and 2 LMD No. 05- 3:
 Landscaping
 Utilities (electric and water)
 Landscape lighting
 Irrigation systems
 Soundwalls along South Main Street, Buena Vista Drive, and Woodward Avenue  Graffiti removal
Estimate of Costs
The following definitions describe the direct costs that are included in the Paseo West Units 1 and 2 LMD No. 05-3 estimate of costs:

Maintenance Costs include the basic landscaping maintenance performed by a contractor or City staff member.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controller and landscape lighting.

Water includes the furnishing of water required for the maintenance of the landscaping.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 93 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Paseo West Units 1 and 2 LMD No. 05-3. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Paseo West Units 1 and 2 LMD No. 05-3. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $51,380.00 $46,650.00
Utilities 325.00 325.00
Water 12,100.00 12,100.00
Maintenance Repairs and Contingency 12,000.00 5,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $75,805.00 $64,075.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,316.48 1,268.28
Professional Fees 0.00 0.00
County Administration Fee 567.00 567.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,839.48 $7,027.28
Total Estimated Costs $82,644.48 $71,102.28
Operating Reserve Collection/(Reduction) (10,227.24) 1,314.96 Rounding Adjustment 0.00 0.00
Total Balance to Levy $72,417.24 $72,417.24
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Paseo West Units 1 and 2 LMD No. 05-3. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Paseo West Units 1 and 2 LMD No. 05-3 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 94 use classification for each of the 189 assessable parcels within Paseo West Units 1 and 2 LMD No. 05-3 is residential. Therefore, the costs of the special benefits to each parcel in Paseo West Units 1 and 2 LMD No. 05-3 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $72,417.24
Residential Parcels 189
Fiscal Year 2025/26 Assessment per Residential Parcel $383.16 A maximum assessment was established at the time of the formation of the Paseo West Units 1 and 2 LMD No. 05-3. The Fiscal Year 2006/07 initial maximum assessment was $305.02 per residential parcel.

Beginning July 1, 2007, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $397.98 $295.26
2016/17 409.92 312.98
2017/18 422.21 300.00
2018/19 434.88 339.82
2019/20 447.93 360.98
2020/21 461.37 371.98
2021/22 475.21 383.14
2022/23 489.46 383.16
2023/24 504.15 383.16
2024/25 519.27 383.16
2025/26 534.85 383.16
The maximum assessment rate for Fiscal Year 2025/26 is $534.85 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 95 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 96

23. DUTRA ESTATES LMD NO. 05-4
Description of Boundaries
Dutra Estates LMD No. 05-4 is generally bounded by Atherton Drive to the north, Woodward Avenue to the south, the Bella Vista/Dutra Farms Southwest subdivisions to the east, and McKinley Avenue to the west.

The boundaries of Dutra Estates LMD No. 05-4 consists of 399 single-family residential parcels.

Description of Improvements and Services
The improvements include the construction, operation, maintenance, and servicing of landscaping, lighting, and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

The landscaping improvements within Dutra Estates LMD No. 05-4 may include, but are not limited to: turf, ground cover, planter beds, shrubs, plants and trees, irrigation systems, electrical energy for irrigation controllers, water for a neighborhood park plus landscaping along Woodward Avenue, Atherton Drive and McKinley Avenue frontages, including medians and entrances to the subdivision, insect/disease control, graffiti removal, sound walls, and associated appurtenant facilities. The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary services, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Dutra Estates LMD No. 05-4:
 Neighborhood park (future)
 Landscaping along Woodward Avenue, Atherton Drive, and McKinley Avenue  Utilities (electric and water)
 Irrigation systems
 Soundwalls
 Graffiti removal
 Bike path along Atherton Drive
Estimate of Costs
The following definitions describe the direct costs that are included in the Dutra Estates LMD No. 05-4 estimate of costs:

Maintenance Costs include the basic landscaping maintenance and required supplies for a contractor or City staff member to maintain landscaped areas.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controllers and landscape lighting.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 97 Water includes the furnishing of water required for the maintenance of the landscaping within the 1.2-acre park and along the Woodward Avenue, Atherton Drive, and McKinley Avenue frontages, including medians and subdivision entryways.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Dutra Estates LMD No. 05-4. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Dutra Estates LMD No. 05-4. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 98 The table below outlines the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $63,450.00 $59,900.00
Utilities 425.00 425.00
Water 7,700.00 7,700.00
Maintenance Repairs and Contingency 18,000.00 18,000.00 Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $89,575.00 $86,025.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 4,172.33 2,677.49
Professional Fees 0.00 0.00
County Administration Fee 1,137.63 856.43
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $8,872.86 $8,725.92
Total Estimated Costs $98,447.86 $94,750.92
Operating Reserve Collection/(Reduction) 15,315.02 (8,447.22) Rounding Adjustment 0.00 0.00
Total Balance to Levy $113,762.88 $86,303.70
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within in Dutra Estates LMD No. 05-4. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every residential parcel in Dutra Estates LMD No. 05-4 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 399 assessable parcels within Dutra Estates LMD No. 05-4 is residential.

Therefore, the costs of the special benefits to each parcel in Dutra Estates LMD No. 05-4 are apportioned equally based on the number of residential parcels.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 99 The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $113,762.88
Residential Parcels 399
Fiscal Year 2025/26 Assessment per Residential Parcel $285.12 A maximum assessment was established at the time of the formation of the Dutra Estates LMD No. 05-4.

The Fiscal Year 2006/07 initial maximum assessment was $175.06 per residential parcel. Beginning July 1, 2007, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $228.41 $120.36
2016/17 235.26 132.40
2017/18 242.32 117.30
2018/19 249.59 155.86
2019/20 257.08 199.98
2020/21 264.79 209.98
2021/22 272.73 216.28
2022/23 280.91 216.30
2023/24 289.34 216.30
2024/25 298.02 216.30
2025/26 306.96 285.12
The maximum assessment rate for Fiscal Year 2025/26 is $306.96 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 100 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 101

24. TESORO LMD NO. 06-1
Description of Boundaries
Tesoro LMD No. 06-1 is generally bounded by Atherton Drive to the north and east, Woodward Avenue to the south, and Van Ryn Avenue to the west. The boundaries of Tesoro LMD No. 06-1 consist of 510 singlefamily residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities. These services are more fully described below.

The landscaping improvements within Tesoro LMD No. 06-1 may include, but are not limited to: park improvements, landscape lighting, turf, ground cover, planter beds, shrubs, plants and trees, irrigation systems, electrical energy for irrigation controllers/pumps, water for landscaping, including medians and entrances to the subdivision, insect/disease control, graffiti removal, entry signs, sound walls, and associated appurtenant facilities. The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary services, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Tesoro LMD No. 06-1:
 Landscaping
 Utilities (electric and water)
 Park lighting
 Irrigation systems
 Entry signs
 Masonry walls along Woodward Avenue, Atherton Drive, and Van Ryn Avenue  Graffiti removal
 Park irrigation well
 Park basin
Estimate of Costs
The following definitions describe the direct costs that are included in the Tesoro LMD No. 06-1 estimate of costs:

Maintenance Costs include all regularly scheduled labor, material, and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, lighting, and appurtenant facilities.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controllers and landscape lighting.

Water includes the furnishing of water required for the maintenance of the landscaping within the subdivision, including medians and subdivision entryways.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 102 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Tesoro LMD No. 06-1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Tesoro LMD No. 06-1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

Irrigation Well Repairs and Contingency include scheduled repairs, as well as repairs that are generally unforeseen and not normally included in the yearly irrigation well maintenance costs. Expenses may include the repair, replacement, or renovation of damaged irrigation well improvements due to vandalism, extreme weather, etc.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 103 The table below outlines the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $105,500.00 $91,870.00
Utilities 10,000.00 10,000.00
Water 22,000.00 22,000.00
Maintenance Repairs and Contingency 25,000.00 13,000.00 Capital Improvement Replacement Fund 10,000.00 0.00
Irrigation Well Repairs and Contingency 0.00 0.00
Irrigation Well Replacement Fund 6,200.00 6,200.00
Subtotal Direct Costs $178,700.00 $143,070.00
Administration Costs:

Personnel/Overhead $3,077.00 $0.00
Consultants 3,552.41 3,422.36
Professional Fees 0.00 0.00
County Administration Fee 1,530.00 1,517.27
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $8,159.41 $4,939.63
Total Estimated Costs $186,859.41 $148,009.63
Operating Reserve Collection/(Reduction) 92,574.69 4,990.37 Rounding Adjustment 0.00 0.00
Total Balance to Levy $279,434.10 $153,000.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Tesoro LMD No. 06-1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Tesoro LMD No. 06-1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the assessable parcels within Tesoro LMD No. 06-1 is residential. Therefore, the costs of the special benefits to each parcel in Tesoro LMD No. 06-1 are apportioned equally to each residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 104 The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $279,434.10
Residential Parcels 510
Fiscal Year 2025/26 Assessment per Residential Parcel $547.91 A maximum assessment was established at the time of the formation of the Tesoro LMD No. 06-1. The Fiscal Year 2006/07 initial maximum assessment was $478.46 per residential parcel and property owners approved a new maximum assessment of $744.19 for Fiscal Year 2009/10. Beginning July 1, 2010, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than

3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $888.60 $315.82
2016/17 915.25 325.28
2017/18 942.71 325.28
2018/19 970.99 341.14
2019/20 1,000.12 300.00
2020/21 1,030.13 310.00
2021/22 1,061.03 319.30
2022/23 1,092.86 319.30
2023/24 1,125.65 300.00
2024/25 1,159.42 300.00
2025/26 1,194.20 547.91
The maximum assessment rate for Fiscal Year 2025/26 is $1,194.20 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 105 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 106

25. RODONI ESTATES LMD NO. 06-2
Description of Boundaries
Rodoni Estates LMD No. 06-2 is generally bounded by Louise Avenue to the north, State Highway 99 to the south and to the west, and Cottage Avenue to the east. The boundaries of Rodoni Estates LMD No. 06-2 consists of 99 single-family residential assessable parcels.

The landscaping improvements within Rodoni Estates LMD No. 06-2 may include, but are not limited to:
landscape lighting, turf, ground cover, planter beds, shrubs, plants and trees, irrigation systems, electrical energy for irrigation controllers, park lighting and park irrigation well, water for landscaping along Louise Avenue and Cottage Avenue frontage, including medians and entrances to the subdivision, insect/disease control, graffiti removal, entry signs, sound walls, park irrigation well, and associated appurtenant facilities.

The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary services, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Rodoni Estates LMD No. 06-2:
 Landscaping
 Utilities (electric and water)
 Park lighting
 Irrigation systems
 Entry signs
 Masonry walls along Louise Avenue and Cottage Avenue
 Graffiti removal
 Park irrigation well
 Park basin
Estimate of Costs
The following definitions describe the direct costs that are included in the Rodoni Estates LMD No. 06-2 estimate of costs:

Maintenance Costs include the basic landscaping maintenance and required supplies for a contractor or City staff member to maintain landscaped areas.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controllers, landscape lighting, and park irrigation well.

Water includes the furnishing of water required for the maintenance of the landscaping along the Louise Avenue and Cottage Avenue frontages, including medians and subdivision entryways.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 107 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Rodoni Estates LMD No. 06-2. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Rodoni Estates LMD No. 06-2. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

Irrigation Well Repairs and Contingency include scheduled repairs, as well as repairs that are generally unforeseen and not normally included in the yearly irrigation well maintenance costs. Expenses may include the repair, replacement or renovation of damaged irrigation well improvements due to vandalism, extreme weather, etc.

Irrigation Well Replacement Fund includes the cost to replace the irrigation well pump, motor, and appurtenant improvements associated with the irrigation wells, such as lines, controllers, valves, etc.

Expenditures from this fund are associated with irrigation well improvements that have finite life expectancies and need to be replaced at some point in the future.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 108 The table below outlines the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $50,750.00 $45,000.00
Utilities 3,000.00 2,500.00
Water 7,000.00 7,000.00
Maintenance Repairs and Contingency 9,000.00 15,000.00
Capital Improvement Replacement Fund 5,000.00 5,000.00
Irrigation Well Repairs and Contingency 0.00 0.00
Irrigation Well Replacement Fund 5,000.00 0.00
Subtotal Direct Costs $79,750.00 $74,500.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 689.58 664.34
Professional Fees 0.00 0.00
County Administration Fee 297.00 297.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $5,942.58 $6,153.34
Total Estimated Costs $85,692.58 $80,653.34
Operating Reserve Collection/(Reduction) (13,749.28) (8,710.04) Rounding Adjustment 0.00 0.00
Total Balance to Levy $71,943.30 $71,943.30
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Rodoni Estates LMD No. 06-2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Rodoni Estates LMD No. 06-2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 99 assessable parcels within Rodoni Estates LMD No. 06-2 is residential. Therefore, the costs of the special benefits to each parcel in Rodoni Estates LMD No. 06-2 are apportioned equally to each parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 109 The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $71,943.30
Residential Parcels 99
Fiscal Year 2025/26 Assessment per Residential Parcel $726.70 A maximum assessment was established at the time of the formation of the Rodoni Estates LMD No. 06-2.

The Fiscal Year 2006/07 initial maximum assessment was $571.60 per residential parcel. Beginning July 1, 2007, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $745.80 $651.38
2016/17 768.18 606.06
2017/18 791.22 575.00
2018/19 814.96 624.96
2019/20 839.41 664.98
2020/21 864.59 684.98
2021/22 890.53 705.54
2022/23 917.25 726.70
2023/24 944.76 726.70
2024/25 973.11 726.70
2025/26 1,002.30 726.70
The maximum assessment rate for Fiscal Year 2025/26 is $1,002.30 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 110 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 111

26. KEN HILL ESTATES LMD NO. 06-3
Description of Boundaries
Ken Hill Estates LMD No. 06-3 is generally bounded by Assessor’s Parcel Number 224-021-47 to the north, Woodward Avenue to the south, Assessor’s Parcel No. 224-021-33 to the east, and Assessor’s Parcel No. 224-021-31 to the west. The boundaries of Ken Hill Estates LMD No. 06-3 include 14 single-family residential assessable parcels.

The landscaping improvements within Ken Hill Estates LMD No. 06-3 may include, but are not limited to:
turf, ground cover, planter beds, shrubs, plants and trees, irrigation systems, electrical energy for irrigation controllers, water for landscaping, insect/disease control, graffiti removal, sound walls, and associated appurtenant facilities. The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary services, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Ken Hill Estates LMD No. 06-3:
 Landscaping
 Utilities (electric and water)
 Irrigation systems
 Woodward Avenue median
 Masonry walls along Woodward Avenue
 Graffiti removal
Estimate of Costs
The following definitions describe the direct costs that are included in the Ken Hill Estates LMD No. 06-3 estimate of costs:

Maintenance Costs include the basic landscaping maintenance and required supplies for a contractor or City staff member to maintain landscaped areas.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controllers and landscape lighting.

Water includes the furnishing of water required for the maintenance of the landscaping along the Woodward Avenue frontage, including medians and subdivision entryways.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 112 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Ken Hill Estates LMD No. 06-3. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Ken Hill Estates LMD No. 06-3. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $5,860.00 $5,500.00
Utilities 140.00 140.00
Water 950.00 950.00
Maintenance Repairs and Contingency 1,000.00 1,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $7,950.00 $7,590.00
Administration Costs:

Personnel/Overhead $2,478.00 $2,596.00
Consultants 97.52 93.95
Professional Fees 0.00 0.00
County Administration Fee 42.00 42.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $2,617.52 $2,731.95
Total Estimated Costs $10,567.52 $10,321.95
Operating Reserve Collection/(Reduction) (1,187.52) (941.95) Rounding Adjustment 0.00 0.00
Total Balance to Levy $9,380.00 $9,380.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Ken Hill Estates LMD No. 06-3. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. There are 14 residential parcels within the Ken Hill Estates LMD No. 06-3. Assigning an equivalent unit to a residential parcel, each residential parcel is deemed to receive a special benefit of 1.00 equivalent unit ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 113 from the maintenance and operation of the improvements. Undeveloped property is deemed to receive a factor of one-hundredth (1/100) of 1.00 equivalent unit per acre, with a minimum acreage measurement of one acre, regardless of actual parcel size. As land use changes occur, (undeveloped land becomes developed) the equivalent units will be assigned based on the resulting parcel(s) land use code assigned by the County Assessor for the then current fiscal year.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $9,380.00
Equivalent Units 14.00
Fiscal Year 2025/26 Assessment per Equivalent Unit $670.00 A maximum assessment was established at the time of the formation of the Ken Hill Estates LMD No. 06-3.

The Fiscal Year 2007/08 initial maximum assessment was $551.40 per equivalent unit. Beginning July 1, 2007, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per equivalent unit:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $698.49 $484.64
2016/17 719.45 609.00
2017/18 741.03 535.00
2018/19 763.26 575.00
2019/20 786.16 786.16
2020/21 809.74 809.74
2021/22 834.04 834.02
2022/23 859.06 834.02
2023/24 884.83 670.00
2024/25 911.38 670.00
2025/26 938.72 670.00
The maximum assessment rate for Fiscal Year 2025/26 is $938.72 per equivalent unit.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 114 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 115

27. UNION RANCH EAST NO. 06-4
Description of Boundaries
Union Ranch East LMD No. 06-4 is generally described as that area located north of the Woodbridge commercial center north of Lathrop Road, south of Assessor’s Parcels Nos. 197-020-20 and -21, east of North Union Road, and west of Assessor’s Parcel No. 197-020-42. Union Ranch East LMD No. 06-4 consists of 513 single-family residential assessable parcels.

Description of Improvements and Services
The improvements include the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities. Included within Union Ranch East LMD No. 06-4 are a linear park, a basin park, and street frontage located along North Union Road. The improvements and services are more fully described as follows:

The landscaping improvements within Union Ranch East LMD No. 06-4 may include, but are not limited to:
landscape lighting, turf, ground cover, planter beds, plants and trees, irrigation systems, electrical energy for landscape lighting, controllers and a well operating system for landscaping irrigation, insect/disease control, graffiti removal, hardscapes, playgrounds, gazebos, bike path, entry signs, sound walls, and associated appurtenant facilities. The maintenance of Union Ranch East LMD No. 06-4 improvements shall include the furnishing of services, personnel, and materials for all necessary services, operations, maintenance, replacement, and administration required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

Estimate of Costs
The following definitions describe the direct costs that are included in the Union Ranch East LMD No. 06-4 estimate of costs:

Landscape Maintenance and Supplies include the required landscaping maintenance costs necessary for a contractor or City staff member to maintain street lighting, landscaped areas, and irrigation.

Utilities - Electricity include the furnishing of electricity required for the operation and maintenance of the landscape lighting and well pumps.

Utilities - Water include the furnishing of water required for the maintenance of the landscaping along the exterior of the tract, including medians and subdivision entryways.

Repairs and Contingency – Streetlighting, Landscaping and Irrigation Well include scheduled repairs as well as repairs that are generally unforeseen or not normally included in the yearly maintenance. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Irrigation Well Replacement Fund includes the cost to replace the irrigation well. The irrigation well has a useful life expectancy of 20 years and will cost approximately $271,000 (in 2011 dollars) to replace at that time. Funds will accrue in this account until such time the irrigation well needs to be replaced.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 116 Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Union Ranch East LMD No. 06-4, other than the irrigation well. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Union Ranch East LMD No. 06-

4. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Landscape Maintenance and Supplies $153,770.00 $141,000.00 Utilities – Electricity 13,000.00 12,000.00
Utilities – Water 9,900.00 9,900.00
Repairs and Contingencies – Street lighting,
Landscaping and Irrigation Well 30,000.00 30,000.00
Irrigation Well Replacement Fund 10,000.00 10,000.00
Capital Improvement Replacement Fund 10,000.00 0.00
Subtotal Direct Costs $226,670.00 $202,900.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 3,573.30 3,442.49
Professional Fees 0.00 0.00
County Administration Fee 1,539.00 1,539.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $10,068.30 $10,173.49
Total Estimated Costs $236,738.30 $213,073.49
Operating Reserve Collection/(Reduction) (18,713.30) 4,951.51 Rounding Adjustment 0.00 0.00
Total Balance to Levy(1) $218,025.00 $218,025.00
(1) This estimate of costs section is net of the City’s general benefit contribution of 20%. The City’s general fund contribution to Union Ranch East LMD No. 06-4 is quantified and provided in the Method of Assessment section of the Amended Assessment Engineer’s Report, dated July 5, 2011.

Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Union Ranch East LMD No. 06-4. The proximity of each parcel to the ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 117 improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. The basis for apportioning the assessment to each parcel within Union Ranch East LMD No. 06-4 is based upon the special benefit each parcel receives from the improvements. To apportion the special benefit appropriately, it is necessary to relate the different type of property land uses to each other. Assigning an equivalent unit to each parcel, with the single-family residential lot as the basic unit of assessment, provides a proportional method of apportionment for parcels within Union Ranch East LMD No. 06-4.

A single-family residential lot equals one equivalent unit. All other property land uses are assigned equivalent units based on an assessment formula that equates the property’s development land use and size, as compared to a single-family residential lot. Union Ranch East LMD No. 06-4 consisted of one vacant school district parcel that was assigned an equivalent unit value of 0.15 equivalent units per acre in recognition of the limited benefits it received from the improvements maintained by Union Ranch East LMD No. 06-4 and the benefit conferred upon other parcels within Union Ranch East LMD No. 06-4 by the open space and landscaping maintained by the school district on their parcel which might be used by properties within Union Ranch East LMD No. 06-4. Beginning with Fiscal Year 2014/15, the vacant school district parcel transferred ownership and became a residential development, which added 34 assessable residential lots to the LMD.

The following table provides the weighting factors applied to the various property land uses, as assigned by County use code, to determine each parcel’s equivalent unit assignment.

Property Land Use
Equivalent Unit
Assignment Multiplier
Single-Family Residential Lot 1.00 Residential lot
Vacant School Site 0.15 Acre or portion thereof
Developed School Site 0.25 Acre or portion thereof
Trails, Common Area, Open Space,
Easements, Utility Parcels, Streets 0.00 Parcel
The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $218,025.00
Equivalent Units 513
Fiscal Year 2025/26 Assessment per Equivalent Unit $425.00 A maximum assessment was established at the time of the formation of the Union Ranch East LMD No. 06-

4. The Fiscal Year 2011/12 initial maximum assessment was $583.58 per equivalent unit. Beginning July 1, 2012, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 118 The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per equivalent unit:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $656.82 $301.82
2016/17 676.52 311.02
2017/18 696.82 280.00
2018/19 717.72 224.24
2019/20 739.26 270.00
2020/21 761.43 290.00
2021/22 784.28 298.70
2022/23 807.81 307.66
2023/24 832.04 425.00
2024/25 857.00 425.00
2025/26 882.71 425.00
The maximum assessment rate for Fiscal Year 2025/26 is $882.71 per equivalent unit.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 119 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 120

28. UNION RANCH LMD NO. 06-5
Description of Boundaries
Union Ranch LMD No. 06-5 is generally bounded by Assessor’s Parcel No. 204-090-08 to the north, Assessor’s Parcel Nos. 204-100-01, 204-100-51 and -52 to the northwest, Lathrop Road, Assessor’s Parcel No. 204-100-19 and the Commons at Union Ranch to the south, Airport Way to the west, and North Union Road to the east. The boundaries of Union Ranch LMD No. 06-5 consists of 1,426 single-family residential assessable parcels within the Woodbridge development.

The landscaping improvements within the Union Ranch LMD No. 06-5 may include, but are not limited to:
ground cover, planter beds, plants and trees, irrigation systems, electrical energy for irrigation controllers, insect/disease control, graffiti removal from electrical boxes, and associated appurtenant facilities. The maintenance of the improvements shall include the furnishing of services, personnel, and materials for all necessary services, operations, replacement, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Union Ranch LMD No. 06-5:
 Specific Medians: Union Road, Airport Way, and Lathrop Road  Landscaping
 Utilities (electric and water)
 Irrigation Systems
 Vandalism repair
 Re-lamping of decorative street lights (west of Union Road adjacent to the Woodbridge community only)
Estimate of Costs
The following definitions describe the direct costs that are included in the Union Ranch LMD No. 06-5 estimate of costs:

Maintenance Costs include the basic landscaping maintenance and required supplies for a contractor or City staff member to maintain landscaped areas.

Utilities include the furnishing of electricity required for the operation and maintenance of the irrigation controllers, well pumps, and landscape lighting.

Water includes the furnishing of water required for the maintenance of the landscaping along the exterior of the tract, including medians and subdivision entryways.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 121 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include the repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Union Ranch LMD No. 06-5. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Union Ranch LMD No. 06-5. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $17,820.00 $16,600.00
Utilities 500.00 500.00
Water 7,200.00 7,200.00
Maintenance Repairs and Contingency 9,000.00 7,000.00
Capital Improvement Replacement Fund 0.00 5,000.00
Subtotal Direct Costs $34,520.00 $36,300.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 9,716.91 5,908.14
Professional Fees 0.00 0.00
County Administration Fee 427.80 427.95
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $15,100.71 $11,528.09
Total Estimated Costs $49,620.71 $47,828.09
Operating Reserve Collection/(Reduction) (6,840.71) (5,048.09) Rounding Adjustment 0.00 0.00
Total Balance to Levy $42,780.00 $42,780.00
Fiscal Year 2025/26 Assessment
To apportion the special benefit appropriately, it is necessary to relate the different type of property land uses to each other. Assigning an equivalent unit to each parcel, with the single-family residential lot as the basic unit of assessment, provides a proportional method of apportionment for parcels within the Union ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 122 Ranch LMD No. 06-5. A single-family residential lot equals one equivalent unit. All other property land uses are assigned equivalent units based on an assessment formula that equates the property’s development land use and size, as compared to a single-family residential lot. Undeveloped property is assigned an equivalent unit based on the number of future single-family lots proposed to be developed on that parcel.

The following table provides the weighting factors applied to the various property land uses, as assigned by County use code, to determine each parcel’s equivalent unit assignment.

Property Land Use Equivalent Unit Multiplier
Single-Family Residential Lot 1.00 Residential lot
Multiple Family Residential 0.60 Residential unit
Commercial/Office 4.00 Acre or portion thereof
Industrial 2.00 Acre or portion thereof
Undeveloped Residential 1.00 Future residential lot
Trails, Common Area, Open Space,
Easements, Utility Parcels, Streets 0.00 Parcel
The Union Ranch LMD No. 06-5 will be constructed in phases. For assessment purposes, parcels shall be identified as developed if a building permit has been issued as of April 1 each year. There are 1,426 equivalent units within the Union Ranch LMD No. 06-5 and each unit is deemed to receive equal special benefit from the maintenance and operation of the improvements.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $42,780.00
Equivalent Units 1,426
Fiscal Year 2025/26 Assessment per Equivalent Unit $30.00 A maximum assessment was established at the time of the formation of the Union Ranch LMD No. 06-5.

The Fiscal Year 2008/09 initial maximum assessment was $60.65 per equivalent unit. Beginning July 1, 2009, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 123 The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per equivalent unit:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $74.59 $30.48
2016/17 76.82 30.48
2017/18 79.13 17.28
2018/19 81.50 14.62
2019/20 83.95 37.22
2020/21 86.47 40.24
2021/22 89.06 41.46
2022/23 91.73 41.46
2023/24 94.49 30.00
2024/25 97.32 30.00
2025/26 100.24 30.00
The maximum assessment rate for Fiscal Year 2025/26 is $100.24 per equivalent unit.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 124 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 125

29. CHADWICK SQUARE LMD NO. 94-1
Description of Boundaries
Chadwick Square LMD No. 94-1 is generally bounded by Lathrop Road to the north, Airport Way and Passante Estates subdivision to the west, Union Gardens subdivision and Union Road to the east, and Primavera subdivision to the south. The boundaries of Chadwick Square LMD No. 94-1 include the parcels within the Chadwick Square Development Unit 2 through Unit 6 and consist of 599 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Chadwick Square LMD No. 94-1 may include, but are not limited to: landscaping, entry sign monuments, masonry walls, paving stones, irrigation systems, and associated appurtenances. Services provided include all the necessary services, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Chadwick Square LMD No. 94-1:

Unit 2
 Landscaping along south side of Lathrop Road, approximately 1,300 linear feet, 7 feet wide  Plants, trees, and shrubs
 Irrigation systems
 Masonry wall along south side of Lathrop Road, approximately 1,300 linear feet  Two entry sign monuments at the intersection of Lathrop Road and London Avenue  Paving stones at the intersection of Lathrop Road and London Avenue, approximately 700 square feet
 Graffiti removal
Unit 3
 Landscaping along south side of Lathrop Road, approximately 765 linear feet, 7 feet wide  Plants, trees, and shrubs
 Irrigation and drainage systems
 Masonry wall along south side of Lathrop Road; approximately 765 linear feet  Graffiti removal
Unit 4
 Landscaping along south side of Lathrop Road, approximately 550 linear feet, 7 feet wide ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 126  Plants, trees, and shrubs
 Irrigation and drainage systems
 Masonry wall along south side of Lathrop Road, approximately 550 linear feet  Graffiti removal
Unit 5
 Landscaping along east side of Airport Road, approximately 470 linear feet by 7 feet wide  Plants, trees, and shrubs
 Irrigation and drainage systems
 Masonry wall along east side of Airport Way, approximately 470 linear feet  Two entry sign monuments at the intersection of Airport Way and Hastings Drive  Paving stones at the intersection of Airport Way and Hastings Drive, approximately 700 square feet
 Graffiti removal
Unit 6
 No improvements but assessed for all improvements of the project when developed.

Estimate of Costs
The following definitions describe the direct costs that are included in the Chadwick Square LMD No. 94-1 estimate of costs:

Maintenance Costs include all regularly scheduled labor, material, e.g. pipe, fertilizer, insecticides, paint, etc., and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation and drainage systems, paving stones, entry monuments, masonry walls, and appurtenant facilities.

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the maintenance of the landscaping along the exterior of the tract, including medians and subdivision entryways.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Chadwick Square LMD No. 94-1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Chadwick Square LMD No. 94-1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any nonexpended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 127 The table below outlines the estimated cost of operating, maintaining, servicing, and administering the improvements for Fiscal Year 2025/26. The Fiscal Year 2024/25 costs are also provided for comparison purposes.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $17,595.00 $16,500.00
Utilities 300.00 300.00
Water 2,000.00 2,000.00
Maintenance Repairs and Contingency 2,000.00 8,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $21,895.00 $26,800.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 4,172.33 4,019.59
Professional Fees 0.00 0.00
County Administration Fee 269.55 269.85
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $9,397.88 $9,481.44
Total Estimated Costs $31,292.88 $36,281.44
Operating Reserve Collection/(Reduction) (4,337.88) (9,326.44) Rounding Adjustment 0.00 0.00
Total Balance to Levy $26,955.00 $26,955.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Chadwick Square LMD No. 94-1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Chadwick Square LMD No. 94-1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 599 assessable parcels within Chadwick Square LMD No. 94-1 is residential. Therefore, the costs of the special benefits to each parcel in Chadwick Square LMD No. 94-1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $26,955.00
Residential Parcels 599
Fiscal Year 2025/26 Assessment per Residential Parcel $45.00 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 128 A maximum assessment was established at the time of the formation of the Chadwick Square LMD No. 94-

1. The Fiscal Year 1996/97 initial maximum assessment was $75.08 per residential parcel. Beginning July 1, 1997, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0% or the percentage increase of the Consumer Price Index, whichever is the greater of the two. If the actual assessment in any succeeding fiscal year increases by no greater than the increase over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $134.19 $41.80
2016/17 138.21 46.02
2017/18 142.36 38.00
2018/19 146.63 41.46
2019/20 151.03 45.00
2020/21 155.56 49.00
2021/22 160.23 50.46
2022/23 167.75 50.46
2023/24 181.18 45.00
2024/25 188.64 45.00
2025/26 194.30 45.00
The maximum assessment rate for Fiscal Year 2025/26 is $194.30 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 129 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 130

30. CHADWICK SQUARE LMD NO. 94-1, ANNEXATION NO.
1 – PASSANTE ESTATES
Description of Boundaries
Chadwick Square LMD No. 94-1, Annexation No. 1 is generally bounded by Lathrop Road to the north, Airport Way to the west, Chadwick Square Unit No. 2 to the east, and Chadwick Square Unit No. 5 to the south. The boundaries of Chadwick Square LMD No. 94-1, Annexation No. 1 include parcels within the Passante Estates Subdivision and consist of 88 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Chadwick Square LMD No. 94-1, Annexation No. 1 may include, but are not limited to: ground cover, shrubs, plants and trees, irrigation systems, graffiti removal, masonry walls, entry monuments, paving stones, and associated appurtenant facilities. Services provided include all necessary services, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Chadwick Square LMD No. 94-1, Annexation No. 1:
 Landscaping along Airport Way and Lathrop Road, 760 linear feet by 7 feet wide  Plants, trees, and shrubs
 Irrigation systems
 Masonry wall along Airport Way and Lathrop Road
 Graffiti removal
Estimate of Costs
The following definitions describe the direct costs that are included in the Chadwick Square LMD No. 94-1, Annexation No. 1 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 131 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Chadwick Square LMD No. 94-1, Annexation No. 1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Chadwick Square LMD No. 94-1, Annexation No. 1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $5,890.00 $5,500.00
Utilities 150.00 150.00
Water 2,200.00 2,200.00
Maintenance Repairs and Contingency 5,000.00 3,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $13,240.00 $10,850.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 612.96 590.52
Professional Fees 0.00 0.00
County Administration Fee 121.44 120.68
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $5,690.40 $5,903.20
Total Estimated Costs $18,930.40 $16,753.20
Operating Reserve Collection/(Reduction) (6,786.40) (4,609.20) Rounding Adjustment 0.00 0.00
Total Balance to Levy $12,144.00 $12,144.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Chadwick Square LMD No. 94-1, Annexation No. 1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 132 maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Chadwick Square LMD No. 94-1, Annexation No. 1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 88 assessable parcels within Chadwick Square LMD No. 94-1, Annexation No. 1 is residential. Therefore, the costs of the special benefits to each parcel in Chadwick Square LMD No. 94-1, Annexation No. 1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $12,144.00
Residential Parcels 88
Fiscal Year 2025/26 Assessment per Residential Parcel $138.00 A maximum assessment was established at the time of the formation of the Chadwick Square LMD No. 94- 1, Annexation No. 1. The Fiscal Year 2001/02 initial maximum assessment was $154.14 per residential parcel. Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $233.15 $155.00
2016/17 240.14 159.64
2017/18 247.34 116.50
2018/19 254.76 120.62
2019/20 262.41 164.00
2020/21 270.28 168.00
2021/22 278.39 173.04
2022/23 286.74 173.04
2023/24 295.34 138.00
2024/25 304.20 138.00
2025/26 313.33 138.00
The maximum assessment rate for Fiscal Year 2025/26 is $313.33 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 133 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 134

31. CHADWICK SQUARE LMD NO. 94-1, ANNEXATION NO.
2 – PORTAFINA ESTATES
Description of Boundaries
Chadwick Square LMD No. 94-1, Annexation No. 2 is generally bounded by Chadwick Square No. 5 to the north, Airport Way to the west, Chadwick Square No. 6 to the east, and Primavera No. 1 to the south. The boundaries of Chadwick Square LMD No. 94-1, Annexation No. 2 include parcels within the Portafina Estates Subdivision and consist of 38 single-family residential assessable parcels.

Description of Improvements and Services
The improvements and services consist of the operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation and maintenance of these services as described below.

Landscape improvements provided within Chadwick Square LMD No. 94-1, Annexation No. 2 may include, but are not limited to: ground cover, shrubs, plants and trees, irrigation systems, graffiti removal, masonry walls, and associated appurtenant facilities. Services provided include all necessary services, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Chadwick Square LMD No. 94-1, Annexation No. 2:
 Landscaping along North Airport Way, approximately 348.5 linear feet  Maintenance of plants, trees, and shrubs
 Irrigation systems
 Insect/disease control
 Masonry wall along east side of Airport Avenue
 Graffiti removal
Estimate of Costs
The following definitions describe the direct costs that are included in the Chadwick Square LMD No. 94-1, Annexation No. 2 estimate of costs:

Maintenance Costs include all regularly scheduled labor, material (i.e. pipe, fertilizer, insecticides, paint, etc.), and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation systems, masonry walls, and appurtenant facilities.

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 135 Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Chadwick Square LMD No. 94-1, Annexation No. 2. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Chadwick Square LMD No. 94-1, Annexation No. 2. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $5,825.00 $5,500.00
Utilities 150.00 150.00
Water 900.00 900.00
Maintenance Repairs and Contingency 5,000.00 3,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $11,875.00 $9,550.00
Administration Costs:

Personnel/Overhead $0.00 $0.00
Consultants 264.69 255.00
Professional Fees 0.00 0.00
County Administration Fee 76.51 75.94
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $341.20 $330.94
Total Estimated Costs $12,216.20 $9,880.94
Operating Reserve Collection/(Reduction) (4,565.28) (2,230.02) Rounding Adjustment 0.00 0.00
Total Balance to Levy $7,650.92 $7,650.92
ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 136 Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Chadwick Square LMD No. 94-1, Annexation No. 2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Chadwick Square LMD No. 94-1, Annexation No. 2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 38 assessable parcels within Chadwick Square LMD No. 94-1, Annexation No. 2 is residential. Therefore, the costs of the special benefits to each parcel in Chadwick Square LMD No. 94-1, Annexation No. 2 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $7,650.92
Residential Parcels 38
Fiscal Year 2025/26 Assessment per Residential Parcel $201.34 A maximum assessment was established at the time of the formation of the Chadwick Square LMD No. 94- 1, Annexation No. 2. The Fiscal Year 2003/04 initial maximum assessment was $118.28 per residential parcel. Beginning July 1, 2004, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $168.63 $168.62
2016/17 173.69 173.68
2017/18 178.90 178.90
2018/19 184.27 184.26
2019/20 189.80 182.00
2020/21 195.49 189.78
2021/22 201.36 195.48
2022/23 207.40 201.34
2023/24 213.62 201.34
2024/25 220.03 201.34
2025/26 226.63 201.34
The maximum assessment rate for Fiscal Year 2025/26 is $226.63 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 137 Assessment Diagram
The Assessment Diagram has been submitted to, and is on file with, the City Clerk in the format required under the provisions of the 1972 Act. The lines and dimensions of each assessable parcel, as shown on the maps of the County Assessor for the current year, are made part of this Annual Report by reference. A current boundary map of the district has been included on the following page.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 138 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 139

32. GONSALVES ESTATES LMD NO. 94-2
Description of Boundaries
Gonsalves Estates LMD No. 94-2 is generally located north of Thomas Street and both east and west of Fishback Road. The boundaries of Gonsalves Estates LMD No. 94-2 include the parcels within the Gonsalves Estates Subdivision and Cambridge Park Estates Subdivision, and consists of 82 single-family residential assessable parcels.

Improvements within Gonsalves Estates LMD No. 94-2 generally include but are not limited to:
landscaping, lighting; masonry walls, irrigation and drainage systems, and other easements and public right-of-ways that provide a special benefit to parcels within Gonsalves Estates LMD No. 94-2. Specific improvement examples are turf, ground cover, shrubs, trees, irrigation and drainage systems, lighting, graffiti removal, and associated appurtenances. Services provided include all necessary services, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Gonsalves Estates LMD No. 94-2:
 Landscaping
 Turf, plants, trees, and shrubs
 Irrigation/drainage systems
 Lighting
 Masonry walls
Estimate of Costs
The following definitions describe the direct costs that are included in the Gonsalves Estates LMD No. 94-2 estimate of costs:

Maintenance Costs include all regularly scheduled labor, material (e.g. pipe, fertilizer, insecticides, paint, etc.), and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, lighting, irrigation and drainage systems, masonry walls, and appurtenant facilities.

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 140 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Gonsalves Estates LMD No. 94-2. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Gonsalves Estates LMD No. 94-2. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any nonexpended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $22,425.00 $20,900.00
Utilities 0.00 0.00
Water 9,350.00 9,350.00
Maintenance Repairs and Contingency 1,000.00 7,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $32,775.00 $37,250.00
Administration Costs:

Personnel/Overhead $0.00 $0.00
Consultants 571.17 550.00
Professional Fees 0.00 0.00
County Administration Fee 246.00 246.00
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $817.17 $796.26
Total Estimated Costs $33,592.17 $38,046.26
Operating Reserve Collection/(Reduction) (1,348.95) (5,803.04) Rounding Adjustment 0.00 (0.82)
Total Balance to Levy $32,243.22 $32,242.40
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Gonsalves Estates LMD No. 94-2. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 141 operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Gonsalves Estates LMD No. 94-2 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 82 assessable parcels within Gonsalves Estates LMD No. 94-2 is residential. Therefore, the costs of the special benefits to each parcel in Gonsalves Estates LMD No. 94-2 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $32,243.22
Residential Parcels 82
Fiscal Year 2025/26 Assessment per Residential Parcel $393.21 A maximum assessment was established at the time of the formation of the Gonsalves Estates LMD No. 94-

2. The Fiscal Year 1996/97 initial maximum assessment was $170.86 per residential parcel. Beginning July 1, 1997, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0% or the percentage increase of the Consumer Price Index, whichever is the greater of the two. If the actual assessment in any succeeding fiscal year increases by no greater than the increase over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $305.37 $305.36
2016/17 314.53 314.52
2017/18 323.97 323.96
2018/19 333.69 333.68
2019/20 343.70 343.68
2020/21 354.01 343.68
2021/22 364.63 354.00
2022/23 381.76 364.62
2023/24 412.31 393.20
2024/25 429.29 393.21
2025/26 442.17 393.21
The maximum assessment rate for Fiscal Year 2025/26 is $442.17 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 142 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 143

33. DIAMOND OAKS LMD NO. 95-1
Description of Boundaries
Diamond Oaks LMD No. 95-1 is generally bounded by Southland Court to the north, Louise Avenue to the south, Almond Crest subdivision to the west, and Assessor’s Parcel No. 208-080-10 to the east. The boundaries of Diamond Oaks LMD No. 95-1 include the parcels within the Diamond Oaks Development and consist of 168 single-family residential assessable parcels.

Improvements within Diamond Oaks LMD No. 95-1 generally include but are not limited to: landscaping, masonry walls, irrigation systems, entry monuments, graffiti removal, and associated appurtenances within the public right-of-ways. Specific examples are ground cover, shrubs, trees, irrigation and drainage systems, graffiti removal, and associated appurtenances. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Diamond Oaks LMD No. 95-1:
 Landscaping along north side of Louise Avenue, approximately 1,100 linear feet  Plants, trees, and shrubs
 Irrigation and drainage systems
 Masonry walls
 Entry sign monuments along the Diamond Oaks Development frontage Estimate of Costs
The following definitions describe the direct costs that are included in the Diamond Oaks LMD No. 95-1 estimate of costs:

Maintenance Costs include all regularly scheduled labor, material (e.g. pipe, fertilizer, insecticides, paint, etc.), and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation and drainage systems, masonry walls, entry monuments, and appurtenant facilities.

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 144 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Diamond Oaks LMD No. 95-1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Diamond Oaks LMD No. 95-1. These items have finite life expectancies and will need to be replaced at some point in the future. On an annual basis, any non-expended assessment monies, in excess of the six month operating reserve collection, will be transferred to this account until such time as there are sufficient monies to pay for these and/or other unforeseen costs. The City will monitor this account and any transfers annually.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $9,250.00 $8,600.00
Utilities 80.00 80.00
Water 1,500.00 1,500.00
Maintenance Repairs and Contingency 3,000.00 8,000.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $13,830.00 $18,180.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,170.20 1,127.36
Professional Fees 0.00 0.00
County Administration Fee 190.70 189.56
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,316.90 $6,432.70
Total Estimated Costs $20,146.90 $24,688.92
Operating Reserve Collection/(Reduction) (1,077.22) (5,619.24) Rounding Adjustment 0.00 (1.68)
Total Balance to Levy $19,069.68 $19,068.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Diamond Oaks LMD No. 95-1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the maintenance and ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 145 operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Diamond Oaks LMD No. 95-1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal. The current land use classification for each of the 168 assessable parcels within Diamond Oaks LMD No. 95-1 is residential. Therefore, the costs of the special benefits to each parcel in Diamond Oaks LMD No. 95-1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $19,069.68
Residential Parcels 168
Fiscal Year 2025/26 Assessment per Residential Parcel $113.51 A maximum assessment was established at the time of the formation of the Diamond Oaks LMD No. 95-1.

The Fiscal Year 1996/97 initial maximum assessment was $65.54 per residential parcel. Beginning July 1, 1997, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0% or the percentage increase of the Consumer Price Index, whichever is the greater of the two. If the actual assessment in any succeeding fiscal year increases by no greater than the increase over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $117.13 $102.32
2016/17 120.65 105.38
2017/18 124.27 87.30
2018/19 128.00 93.88
2019/20 131.84 103.98
2020/21 135.79 106.98
2021/22 139.87 110.20
2022/23 146.44 113.50
2023/24 158.16 113.50
2024/25 164.67 113.51
2025/26 169.61 113.51
The maximum assessment rate for Fiscal Year 2025/26 is $169.61 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 146 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 147 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 148

34. DIAMOND OAKS LMD NO. 95-1, ANNEXATION NO. 1 –

ALMOND CREST
Description of Boundaries
Diamond Oaks LMD No. 95-1, Annexation No. 1 is generally bounded by Southland Road approximately ¼ mile to the north, Louise Avenue to the south, Cottage Avenue to the west, and located directly west of the Diamond Oaks Development. The boundaries of Diamond Oaks LMD No. 95-1, Annexation No. 1 include Almond Crest Unit 1 and Unit 2 and consists of 172 single-family residential assessable parcels.

Description of Improvements and Services
The improvements consist of the construction, operation, maintenance, and servicing of landscaping and appurtenant facilities including, but not limited to, personnel, utilities such as water and electricity, materials, contracting services, and other items necessary for the satisfactory operation of these services as described below.

Landscape improvements provided within Diamond Oaks LMD No. 95-1, Annexation No. 1 may include, but are not limited to: ground cover, shrubs, plants and trees, irrigation systems, graffiti removal, masonry walls, entry monuments, and associated appurtenant facilities. Services provided include all necessary service, operations, administration, and maintenance required to keep the above mentioned improvements in a healthy, vigorous, and satisfactory condition.

Reference is made to the plans and specifications for the improvements, which are on file with the City.

The following list provides the specific areas of improvement within Diamond Oaks LMD No. 95-1, Annexation No. 1:
 Landscaping along the north side of Louise Avenue; approximately 1,100 linear feet  Plants, trees, and shrubs
 Irrigation and drainage systems
 Masonry wall on the north side of Louise Avenue; approximately 1,100 linear feet  Two entry sign monuments at the intersection of Louise Avenue and Pestana Avenue Estimate of Costs
The following definitions describe the direct costs that are included in the Diamond Oaks LMD No. 95-1, Annexation No. 1 estimate of costs:

Utilities include the furnishing of electricity required for the operation and maintenance of the landscaping facilities.

Water includes the furnishing of water required for the operation and maintenance of the landscaping facilities.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 149 Maintenance Repairs and Contingency include scheduled repairs as well as repairs that are generally unforeseen and not normally included in the yearly maintenance costs. This may include repair, replacement, or renovation of damaged improvements due to vandalism, storms, etc.

Capital Improvement Replacement Fund includes the cost to replace and/or renovate larger, more expensive improvements within Diamond Oaks LMD No. 95-1, Annexation No. 1. These items may include sound walls, entry monuments, irrigation pumps, irrigation systems (sprinkler lines, controllers, etc.), and equipment used to maintain the improvements within Diamond Oaks LMD No. 95-1, Annexation No. 1.

DESCRIPTION
Fiscal Year 2025/26
(est. thru June 30, 2026)
Fiscal Year 2024/25
(thru June 30, 2025)
Direct Costs:

Maintenance Costs $8,240.00 $7,710.00
Utilities 80.00 80.00
Water 1,000.00 1,000.00
Maintenance Repairs and Contingency 1,000.00 7,500.00
Capital Improvement Replacement Fund 0.00 0.00
Subtotal Direct Costs $10,320.00 $16,290.00
Administration Costs:

Personnel/Overhead $4,956.00 $5,192.00
Consultants 1,198.07 1,154.21
Professional Fees 0.00 0.00
County Administration Fee 180.60 179.64
Miscellaneous Expenses 0.00 0.00
Subtotal Administration Costs $6,334.67 $6,525.85
Total Estimated Costs $16,654.67 $22,815.85
Operating Reserve Collection/(Reduction) 1,405.33 (4,755.85) Rounding Adjustment 0.00 0.00
Total Balance to Levy $18,060.00 $18,060.00
Fiscal Year 2025/26 Assessment
The maintained improvements and services were constructed and installed in connection with the development of properties within Diamond Oaks LMD No. 95-1, Annexation No. 1. The proximity of each parcel to the improvements and services is relatively similar, resulting in special benefit from the ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 150 maintenance and operation of the improvements and services that is comparable and proportionate for each parcel. Since every parcel in Diamond Oaks LMD No. 95-1, Annexation No. 1 receives equal access and benefit from the improvements, the special benefit conferred to each parcel is determined to be equal.

The current land use classification for each of the 172 assessable parcels within Diamond Oaks LMD No. 95- 1, Annexation No. 1 is residential. Therefore, the costs of the special benefits to each parcel in Diamond Oaks LMD No. 95-1, Annexation No. 1 are apportioned equally to each parcel.

The Fiscal Year 2025/26 assessment is spread as follows:

Total Fiscal Year 2025/26 Assessment $18,060.00
Residential Parcels 172
Fiscal Year 2025/26 Assessment per Residential Parcel $105.00 A maximum assessment was established at the time of the formation of the Diamond Oaks LMD No. 95-1, Annexation No. 1. The Fiscal Year 2001/02 initial maximum assessment was $68.82 per residential parcel.

Beginning July 1, 2002, the maximum assessment rate is subject to an annual increase. The maximum assessment rate shall increase each fiscal year by 3.0%. If the actual assessment in any succeeding fiscal year increases by no greater than 3.0% over the previous fiscal year’s maximum assessment, the assessment shall not be considered an increase as defined by Proposition 218.

The following table provides 10 fiscal years of historical rates for the maximum assessment and the actual assessment per residential parcel:

Fiscal Year
Maximum
Assessment
Actual
Assessment
2015/16 $104.09 $99.88
2016/17 107.21 102.88
2017/18 110.43 81.40
2018/19 113.74 69.64
2019/20 117.16 97.98
2020/21 120.67 100.98
2021/22 124.29 104.02
2022/23 128.02 104.02
2023/24 131.86 105.00
2024/25 135.82 105.00
2025/26 139.89 105.00
The maximum assessment rate for Fiscal Year 2025/26 is $139.89 per residential parcel.

ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 151 ATTACHMENT 2
City of Manteca
Fiscal Year 2025/26 Annual Engineer’s Report – Landscape Maintenance Districts 152

35. ASSESSMENT ROLLS
Assessor’s parcel identification, for each lot or parcel within the District, shall be based on the County Assessor’s secured roll data for the applicable year in which this Report is prepared and is incorporated herein by reference.

A listing of assessor’s parcels assessed within the District for Fiscal Year 2025/26, along with the assessment amounts, is on file in the office of the City Clerk and incorporated herein by reference. 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.

ATTACHMENT 2

Manteca City CouncilJune 3, 2025

Manteca City Council
June 3, 2025