Annual Engineer's Report
Fiscal Year 20 25/2 6
Prepared For
May 2025
Moreno Valley Community Services District
Landscap e Maintenance District No. 2014 -02
W.O. No. 25-0014 (201402/default)
ENGINEER’S REPORT
FOR THE ANNUAL LEVY
FOR FY 2025/26
MORENO VALLEY COMMUNITY SERVICES DISTRICT
COUNTY OF RIVERSIDE
STATE OF CALIFORNIA
LANDSCAPE MAINTENANCE DISTRICT NO. 2014-02
Approved by the Board of Directors of the Moreno Valley Community Services District on the day of , 2025.
Secretary of the Board of Directors
Table of Contents
- TOC 1 -
Engineer’s Report _________________________________ ___________________________________ i
Sections
Section 1. Plans and Specifications __________________________ ________________________ 1 Section 2. Method of Apportionment ________________________________________________ 4 Section 3. Estimate of Costs _________________________________ _____________________ 10 Section 4. District Diagrams _______________________________________________________ 15 Section 5. Assessment Roll ___________________________________ ____________________ 28
Tables
Table 2-1. FY 2024/25 Estimated General Benefit Costs __________________________________ 6 Table 3-1. FY 2024/25 Budget, Zones 01 - 03 __________________ _______________________ 11 Table 3-1. FY 2024/25 Budget, Zones 03A - 06 ________________________________________ 12 Table 3-1. FY 2024/25 Budget, Zones 07 - Total _______________ ________________________ 13 Table 3-2. FY 2024/25 Assessment Rates _______________________ _____________________ 14
Diagrams
Diagram 4-1. Landscape Maintenance District No. 2014-02 ________________________________ 16 Diagram 4-2. Zone 01 (TownGate) ____________________________________________________ 17 Diagram 4-3. Zone 01A (Renaissance Park) _______________________ ______________________ 18 Diagram 4-4. Zone 02 (Hidden Springs) __________________________ ______________________ 19 Diagram 4-5. Zone 03 (Moreno Valley Ranch – West) _____________________________________ 20 Diagram 4-6. Zone 03A (Lasselle Powerline Parkway) _____________________________________ 21 Diagram 4-7. Zone 04 (Moreno Valley Ranch – East) ______________________________________ 22 Diagram 4-8. Zone 05 (Stoneridge Ranch) ______________________________________________ 23 Diagram 4-9. Zone 06 (Mahogany Fields) _______________________________________________ 24 Diagram 4-10. Zone 07 (Celebration) ___________________________________________________ 25 Diagram 4-11. Zone 08 (Shadow Mountain) _________________________ ____________________ 26 Diagram 4-12. Zone 09 (Savannah) ________________________________ ____________________ 27
Appendix
Appendix A Capital Improvement Projects ___________ _________________________________ A-1
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 i
AGENCY: MORENO VALLEY COMMUNITY SERVICES DISTRICT,
RIVERSIDE COUNTY, CALIFORNIA
PROJECT: ANNUAL ENGINEER'S REPORT
DISTRICT : LANDSCAPE MAINTENANCE DISTRICT NO. 2014-02
TO: THE MORENO VALLEY COMMUNITY SERVICES DISTRICT BOAR D OF DIRECTORS
I, Matthew E. Webb, a Professional Civil Engineer ( employed by Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer), acting on behalf of the Moreno Valley Community Services District (the "CSD"), pur suant to the Landscaping and Lighting Act of 1972 ( California Streets and Highways Code Section 22500 et seq. ) (the "1972 Act"), do hereby submit the following:
Each fiscal year, an Engineer's Report ("Report") is prepared and presented to the CSD Board of Directors (the "Board") describing the CSD's Landscape Mainte nance District No. 2014-02 (the "District"), any ch anges to the District or improvements, an estimate of the co sts of the maintenance, operations, and servicing o f the improvements, and the proposed budget and assessments for that fiscal year.
This is the detailed Report for Fiscal Year (FY) 20 25/26 regarding the District and the proposed assessments to be levied on the properties therein to provide ongoing funding for the costs and expenses required to service and maintain landscaping improvements associated with and resulting from development of properties within the District, in accordance with the proport ional special benefits the properties receive from the improvements. The CSD requested Webb Municipal Finance, LLC to prepare and file the Report for the referenced fiscal year.
A public hearing is held each year before the Board to allow the public an opportunity to hear and be heard regarding the District. After reviewing the Report and considering all public comments and written protests presented at the hearing, the Board may approve the report as submitted or with amendments and can ado pt a resolution confirming the assessment. The adoption of such a resolution constitutes the levy of the as sessment and authorizes the CSD to submit levy information t o the Riverside County Auditor/Controller for colle ction on the tax roll.
In November 1996, the voters of California adopted Proposition 218 (the "Right to Vote on Taxes Act"), which has been codified as Articles XIII C and XIII D of the California Constitution. If, in any year, the proposed annual assessments for the District exceed the maxi mum assessments previously approved in a Propositio n 218 proceeding, such an assessment would be considered a new or increased assessment and be subject to a m ailed property owner protest ballot proceeding.
This Report and the information contained herein re flect the proposed budget for each of the various services provided by the District and the rates and assessments applicable to those services as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Riverside County A ssessor’s maps for a detailed description of the lines and di mensions of parcels within the District. The unders igned respectfully submits the enclosed Report as directed by the Board of Directors of the Moreno Valley Co mmunity Services District. Please note that Albert A. Webb Associates provides engineering advice and related consulting services. Albert A. Webb Associates is not a regist ered municipal advisor and does not participate in municipal advisory activities, and nothing in this Engineer’s Report is, or should be interpreted to be, municip al advisory services or advice.
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 ii
Executed this ________ day of ____________________ 2025.
ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385
ENGINEER OF WORK
ON BEHALF OF THE CITY OF MORENO VALLEY AND
THE MORENO VALLEY COMMUNITY SERVICES DISTRICT
STATE OF CALIFORNIA
Final approval, confirmation and levy of the annual assessments and all matters in the Engineer's Repo rt were made on the ________ day of ____________________ 2025, by adoption of Resolution No.__________________ by the Board of Directors.
CITY CLERK
SECRETARY, MORENO VALLEY COMMUNITY SERVICES DISTRICT
CITY OF MORENO VALLEY
STATE OF CALIFORNIA
A copy of the Preliminary Assessment Roll and Engin eer's Annual Levy Report were filed in the office o f the City Clerk on the ________ day of ____________________ 2025.
CITY CLERK
SECRETARY, MORENO VALLEY COMMUNITY SERVICES DISTRICT
CITY OF MORENO VALLEY
STATE OF CALIFORNIA
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 iii
INTRODUCTION
The Moreno Valley Community Services District (CSD) was established pursuant to the Community Services District Law (California Government Code Section 61000 et seq.) (the "CSD Law") in 1984 at the time of the incorporation of the City of Moreno Valley (the "City"). The CSD is a dependent special district of the City, and the Moreno Valley City Council serves as the Board of Directors of th e CSD. The boundaries of the CSD are the same as th ose of the City.
Prior to the City’s incorporation, the territory th at would become the City of Moreno Valley was uninc orporated territory in Riverside County. The County had creat ed County Service Areas (CSA’s) to fund and provide certain enhanced services in this territory. The CSD was created so that responsibility for these funding mechanisms (and services) within the territory of the City could be transitioned from CSA’s governed by the Riverside County Board of Supervisors to a CSD governed by the Moreno Valley City Council.
The CSD was historically comprised of a number of Zones, each of which provides a specific set of services within a defined portion of the City. Upon establishment of the CSD, Zone E of the CSD provided landscape maintenance services in certain geographical and development areas of the City. Zone E was comprised of a number of subzones (i.e., Zone E-1, Zone E-3A, etc.), each of which fu nded specific landscape improvements associated wit h the subdivision (or parts of subdivisions) that comprised the zones.
With the passage of Proposition 218, a number of substantive and procedural requirements were placed on taxes, assessments, and property-related fees imposed by local governments in California. Although referred by the CSD as “charges”, the charges imposed by Zone E of the CSD were categorized under Proposition 218 as real property assessments.
Subsequent to the adoption of Proposition 218, the CSD conducted mail ballot protest proceedings pursu ant to Article XIII D, Section 4(e) of the Constitution wi th respect to the CSD charges. These proceedings in cluded base rates and an automatic annual inflation adjustment. Proceedings were successfully completed, without m ajority protest, for each of the Zones with the exception o f former CSD Zone E-4 (now designated as benefit Zo ne 04).
The assessments identified in this Report reflect t he charges and the automatic annual inflation adjus tments approved in connection with those mail ballot protest proceedings.
The assessment established for Zone 04 exclusively funds street landscaping and predates Proposition 2 18.
Therefore, pursuant to Article XIII D, Section 5 of the Constitution the existing Zone 04 assessment is not required to be approved at a mail ballot proceeding so long as the rate of the assessment/charge is not increased. 1 In May 2014, the CSD formed the District pursuant t o the 1972 Act. The District was intended to replac e and assume the functions of CSD Zones E-1, E-1A, E-2, E-3, E-3A, E-4, E-4A, E-12, E-14, E-15, and E-16. Parcels that had been charged an annual CSD Zone E charge for landsc ape maintenance services are now instead assessed a n annual assessment for those services as part of Lan dscape Maintenance District No. 2014-02. This trans ition did not increase the amount paid annually by any proper ty owner and did not change the nature or extent of the landscape maintenance services provided. The assess ments levied in connection with this assessment dis trict in every way serve as a continuation of the charges levied in connection with CSD Zone E.
Landscape Maintenance District No. 2014-02 was init ially comprised of ten (10) benefit zones, correspo nding to eleven subzones of Zone E of the CSD, but with CSD Zones E-4 and E-4A merged into a single benefit Zone 04. On
1 CSD Zone E-4 was annexed to the CSD in FY 1988/89 prior to Proposition 218 and the charge per single family residential property was originally established at $182.00, with non-residential properties being charged four times that amount per acre. Subsequentl y, that $182.00 rate was reduced over the next several years to $110.00. The $110.00 rate was in e ffect at the time Proposition 218 was enacted. Purs uant to the exemption provisions of Proposition 218, the rate was prohibited from escalation in FY 1997/98. In June 2016, the CSD proposed a rate incr ease; however, the increase was protested by property owners, so the rate in effect remains $110.00.
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 iv
May 12, 2015, a new benefit Zone 09 was annexed to Landscape Maintenance District No. 2014-02, bringing the total number of benefit zones to eleven (11).
The improvements, the method of apportionment, and special benefit assessments described in this Repor t are based on the improvements and development of proper ties within the District and represent an estimate of the direct expenditures and incidental expenses that wi ll be necessary to maintain, service, and operate s uch improvements for FY 2025/26. The improvements to be maintained in connection with the development of properties within the District and described herein are based on the development plans and specifications for the properties and developments within the District and by reference these plans and specifications are made part of this Report.
The word "parcel," for the purposes of this Report, refers to an individual property assigned its own Parcel Identification Number ("PIN") (formerly known as an "Assessor's Parcel Number" (APN)), by the Riverside County Assessor’s Office. The Riverside County Auditor/Controller uses PINs and a dedicated fund number established for the District to identify properties to be assessed on the tax roll and the allocation of the funds collected.
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 v
This Report consists of five (5) Sections:
SECTION 1 P LANS AND SPECIFICATIONS : Provides a description of the District boundaries and the improvements associated with the District. The District has eleven benefit zones (“Zones”), which are described in more detail in this Section as well as in Sectio n 2 (Method of Apportionment). A diagram showing the exterior boundaries of the CSD, of the District, and the Zones established within the District, is attached and incorporated herein in Se ction 4 (District Diagrams). Available plans for the landscape improvements, including the City’s st andard specifications, are on file with the Public Works Department. The location of the improvements for each Zone can be found by using the Moreno Valley Map Viewer located on the City’s website.
SECTION 2 M ETHOD OF APPORTIONMENT : Provides a discussion of the general and special b enefits associated with the overall local landscaping improvements pro vided within the District (Proposition 218 Benefit Analysis). This Section also includes a det ermination of the proportional costs of the special benefits and a separation of costs considered to be of general benefit (and therefore not assessed). The method of calculating each property’ s proportional special benefit and annual assessment using a weighted benefit apportionment is outlined.
SECTION 3 E STIMATE OF IMPROVEMENT COSTS : Provides an estimate of the annual funding require d for the maintenance, servicing, and operation of landscape improvements within the District and specifically the costs associated with the improvem ents determined to be of special benefit to parcels within the District. The budget identifies an estimate of anticipated annual expenses to service, maintain, and operate existing landscape improvements within the District for FY 2025/26 including, but not limited to, servicing of those i mprovements and related facilities, utility costs, and related incidental expenses authorized by the 1 972 Act. The budget also identifies the maximum and proposed assessment rates for each Zone of the District and the associated assessment range formula (inflationary adjustment) as applicable.
SECTION 4 D ISTRICT DIAGRAMS : Diagrams showing the boundaries of the Zones, which collectively represent the boundaries of the District, are provided in this Report and these diagrams identify all parcels that receive special benefits from the improvements. Reference is hereby made to the Riverside County Assessor’s maps for a detailed description o f the lines and dimensions of each lot and parcel of land within the District.
SECTION 5 A SSESSMENT ROLL : A listing of the proposed assessment amount for each parcel within the District.
The proposed assessment amount for each parcel is based on the parcel’s calculated proportional special benefit as outlined in the method of apport ionment and proposed assessment rates established in the District Budget. These assessmen t amounts represent the assessments proposed to be levied and collected on the County Tax Rolls for FY 2025/26.
1. Plans and Specifications
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 1 DESCRIPTION OF THE DISTRICT
The territory within this District consists of all lots and parcels of land that receive special benef its from the landscape improvements maintained and funded by the District assessments. The boundaries of the Distri ct consist of benefit Zones, each of which is associated with a set of landscape improvements. Each parcel within the District is assigned to each Zone that funds landscape maintenance services that specially benefit the parcel. Two Zones (Zone 01A and 03A) are comprised solely of a subset of the parcels in a larger Zone (Zones 01 an d 03, respectively). Thus, all parcels in Zone 01A are also a part of Zone 01 and all parcels in Zone 03A are also a part of Zone 03. These overlapping zones exist because, for example, the landscaping improvements associated with Zone 01 provides special benefit to each parcel in Zone 01 (including Zone 01A parcels), but the landscapin g improvements associated with Zone 01A provides special benefit to only the Zone 01A parcels.
These eleven (11) Zones within the District and the benefits associated with the properties therein are described in more detail in Section 2 (Method of Apportionment) of this Report. In addition, the District Diagrams found in Section 4 of this Report provide visual representat ions of the District showing the boundaries of the Zones and the improvement areas being maintained.
DISTRICT FACILITIES AND IMPROVEMENTS
The landscape improvements maintained for each Zone are local landscaping improvements that were insta lled in connection with the development of the parcels c omprising each respective Zone. These landscape improvements are an integral part of the subdivisions and development for which they were installed, creating a green amenity and aesthetically pleasing enhancemen t to the parcels served by the landscaping. In most cases, the landscaping improvements were a condition of de velopment of the parcels in the Zone, and the prope rties within the Zone could not have been developed if th e landscaping were not included. Improvements for e ach Zone are either located within the subdivision or a long the entry path to the residential subdivisions or non- residential developments.
Collectively within the eleven (11) Zones, there is approximately 2,950,632 square feet of parkway and median landscaped area, 3,854,860 square feet of open spac e, and 9,582 trees to be maintained and funded in p art by the District assessments. The District Diagrams found in Section 4 of this Report provide visual representations of the District, showing the boundaries of the Zones a nd the general location of the improvement areas be ing maintained. Detailed plans identifying the location and extent of the District’s landscape improvements and maps of those Zones and improvement areas are on file in the Public Works Department, and by reference these plans and maps are made part of this Report.
The maintenance, operation, and servicing of the Di strict’s landscape improvements include the furnish ing of labor, materials, equipment, and utilities for the ordinary and usual maintenance, operation, and servicing of the landscape areas within the public right-of-ways, easements dedicated to the City, or on city-owned property.
The various landscape improvements associated with each Zone include combinations of landscape ameniti es such as ground cover, plants, shrubs, trees, and as sociated appurtenant facilities including, but not limited to, irrigation and drainage systems, stamped concrete, electrical and lighting, and entry monuments that m ay be maintained in whole or in part as part of the landscape improvements depending on available funding.
The following is a brief description and summary of the landscaped areas associated with each Zone inc luded in the District. A visual depiction of the location an d extent of the landscape improvement areas and Zon e boundaries are provided on the District Diagrams provided in Section 4 of this Report.
1. Plans and Specifications
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 2 ZONES
Local Landscaping Zone 01 (TownGate)
The properties within Zone 01 receive special benef its from landscaped parkways and medians within the TownGate area, which is bordered by Day Street on t he west, Cottonwood Avenue, Dracaea Avenue, and Eucalyptus Avenue on the south, Elsworth Street and Frederick Street on the east, and State Route 60 o n the north. The Zone improvements are currently maintain ed at Level 1 service (4-week rotation). The overal l improvements include approximately 323,609 square feet of landscaped area and 1,045 trees.
Local Landscaping Zone 01A (Renaissance Park)
The properties within Zone 01A receive special bene fits from landscaped parkways and medians within th e TownGate area along with other parcels in Zone 01, but in addition, receive special benefits from park way landscaping and entry medians on the internal neighborhood streets (Dracaea Avenue and Arbor Park Lane) that connect the various residential developments in thi s area. The Renaissance Park area is bordered by Da y Street on the west, Cottonwood Avenue on the south, Elsworth Street on the east, and Eucalyptus Avenue on the north.
The Zone improvements are currently maintained at Level 3 service (12-week rotation). The overall improvements include approximately 72,335 square feet of landscaped area and 201 trees.
Local Landscaping Zone 02 (Hidden Springs)
The properties within Zone 02 receive special benef its from parkway landscaping along Hidden Springs D rive, an entry median on Hidden Springs Drive at Pigeon Pass Road, and the west side of Pigeon Pass Road bordering the Hidden Springs community, as well as maintenance of open space areas throughout the community. The Zon e parkway improvements are currently maintained at Le vel 1 service (4-week rotation). The open space improvements are maintained at Level 1 service (twi ce annually with annual weed abatement). The overal l improvements include approximately 193,743 square f eet of landscaped area, 3,674,297 square feet of op en space area, and 3,179 trees.
Local Landscaping Zone 03 (Moreno Valley Ranch - West)
The properties within Zone 03 receive special benef its from parkway and median landscaping generally surrounding the Moreno Valley Ranch area, bordered by Kitching Street on the west, Gentian Avenue and Casa Encantador Road on the north, and generally the Cit y boundary to the east and south. The Zone improvem ents are currently maintained at Level 1 service (4-week rotation). The overall improvements include approx imately 866,943 square feet of landscaped area and 2,382 trees.
Local Landscaping Zone 03A (Lasselle Powerline Parkway) The properties within Zone 03A receive special bene fits from landscaped parkways and medians within th e Moreno Valley Ranch - West area along with other pa rcels in Zone 03, but in addition, receive special benefits from parkway landscaping on the internal neighborho od streets along portions of Withers Way, Via Xavie r, Cremello Way, Cavalcade Drive, and Kentucky Derby D rive. The Zone improvements are currently maintaine d at Level 3 service (12-week rotation). The overall imp rovements include approximately 53,774 square feet of landscaped area and 89 trees.
Local Landscaping Zone 04 (Moreno Valley Ranch - East)
The properties within Zone 04 receive special benef its from parkway and median landscaping generally surrounding the developments bordered by Hammett Court, Oliver Street, and Moreno Beach Drive to the west,
1. Plans and Specifications
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 3 Iris Avenue, John F. Kennedy Drive, and Cactus Aven ue to the north, and generally the City boundary to the southeast. The improvements include approximately 980,154 square feet of landscaped area and 1,710 trees.
Because assessments in the Zone have been capped at the FY 1996/97 rate, the CSD has not been able to provide the level of service in this Zone that is provided in other Zones. The median is currently maintained at a Level 3 service (12-week rotation), and the remainder of the improvements in the Zone are maintained at Level 5 service (20-week rotation).
Local Landscaping Zone 05 (Stoneridge Ranch)
The properties within Zone 05 receive special benef its from parkway and median landscaping generally surrounding the Stoneridge Ranch residential neighb orhood, bordered by Nason Street on the west, Draca ea Avenue on the south, Eucalyptus Avenue on the east and Fir Avenue on the north. The Zone improvements are currently maintained at Level 1 service (4-week rotation). The overall improvements include approximately 98,392 square feet of landscaped area and 202 trees.
Local Landscaping Zone 06 (Mahogany Fields)
The properties within Zone 06 receive special benef its from parkway and median landscaping generally l ocated within the Mahogany Fields community, bordered on the south by Alessandro Boulevard, by Cottonwood Avenue on the north, and Darwin Drive on the west. The Zon e improvements are currently maintained at Level 1 service (4-week rotation). The overall improvements include approximately 175,864 square feet of landscaped area and 345 trees.
Local Landscaping Zone 07 (Celebration)
The properties within Zone 07 receive special benef its from parkway and median landscaping generally l ocated within the Celebration community along Nason Street , Cactus Avenue, Oliver Street, and the buffer land scaping located on the slopes of a flood control at the southeast corner of Zone 07. The Zone improvements are currently maintained at Level 1 service (4-week rotation). Th e overall improvements include approximately 44,591 square feet of landscaped area, 180,563 square feet of open space area (flood control channel slopes), and 119 trees.
Local Landscaping Zone 08 (Shadow Mountain)
The properties within Zone 08 receive special benef its from parkway and median landscaping generally surrounding the Shadow Mountain residential neighbo rhood, bordered by Pigeon Pass Road on the west, Sunnymead Ranch Parkway on the south, Presidio Hill s on the east, and Lawless Road on the north. The Z one improvements are currently maintained at Level 1 se rvice (4-week rotation). The overall improvements i nclude approximately 76,771 square feet of landscaped area and 172 trees.
Local Landscaping Zone 09 (Savannah)
The properties within Zone 09 receive special benef its from parkway landscaping generally surrounding the Savannah residential neighborhood, bordered by Morr ison Street on the west, Eucalyptus Avenue on the s outh, Fir Avenue on the north, and the tract boundary to the east. The Zone improvements are currently maintained at Level 1 service (4-week rotation). The overall impr ovements include approximately 64,456 square feet o f landscaped area and 138 trees.
2. Method of Apportionment
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 4 The 1972 Act permits the establishment of assessmen t districts by agencies for the purpose of providin g certain public improvements, including the acquisition, con struction, installation, and servicing of street la ndscaping improvements and related facilities. The 1972 Act r equires that the cost of these improvements be levi ed according to benefit.
Section 22573 defines the net amount to be assessed as follows:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements." Section 22574 provides for zones as follows:
"The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements." The formulas used for calculating assessments and t he designation of zones herein reflect the composit ion of parcels within the District and the improvements an d activities to be provided and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIII D of the California Constitution.
PROPOSITION 218 BENEFIT ANALYSIS
The costs of the improvements for FY 2025/26 have been identified and allocated to properties within the District based on special benefit. The improvements provided by this District and for which properties are asse ssed are local public landscape improvements and related ame nities that were installed in connection with the development of the properties or would otherwise be required for the development of properties within each respective Zone of the District. The assessments and method of apportionment is based on the premise that these improvements would otherwise not have been required without the development of those parcels within th e District.
Article XIII D Section 2(d) defines District as follows:
"District" means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service.
Article XIII D Section 2(i) defines Special Benefit as follows:
"Special benefit" means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute "special benefit."
Article XIII D Section 4(a) defines proportional special benefit assessments as follows:
An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment wi ll be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.
2. Method of Apportionment
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 5 BENEFIT ANALYSIS
Special Benefit
The ongoing maintenance of local public landscaped areas within the District provides aesthetic benefi ts to the properties within each respective Zone and provides a more pleasant environment to walk, drive, live, and work.
The primary function of these landscape improvement s and related amenities is to serve as an aesthetic ally pleasing enhancement and green space for the benefi t of the immediately surrounding developments for w hich the improvements were constructed and installed. Th ese improvements are an integral part of the physic al environment of parcels in associated Zones, and if the improvements were not maintained, it is these parcels that would be aesthetically burdened. In addition, the street landscaping in these Zones serve as both a physical buffer as well as a sound reduction or buffer between the roadways and the properties in the District and the open spaces, where applicable, provide a physical buffer and openness between properties. Furthermore, in s ome cases, open spaces serve as an extension of the recreational features of parcels, such as their front or rear yards, and entry landscaping serves as a pleasant aestheti c amenity that improves the approach to the parcels . As a result, the maintenance of these landscaped improve ments is a particular and distinct benefit to the p roperties and developments within each Zone.
General Benefit
In reviewing the location and extent of the specifi c landscaped areas and improvements to be funded by District assessments and the proximity and relationship to p roperties to be assessed, it is evident these impro vements are local improvements that were installed in conne ction with the development of properties in each re spective Zone or are improvements that would otherwise be sh ared by and required for the future development of properties in those Zones. It is also evident that the aesthetic maintenance of these improvements and the enhanced level of maintenance provided only has a d irect and particular impact on those properties (sp ecial benefit) and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has no identifiable benefit to the public at large or properties outsi de each respective Zone.
In the absence of a special funding zone, the City would typically provide only weed abatement and erosion control services for landscaped areas. These services would typically be provided twice annually. This level o f service provides for public safety and avoids negative impa cts on adjacent roadways and vehicles traveling on those roadways but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the District. The cost to provide t he baseline level of service is approximately $0.02 80240 per square foot per servicing for streetscape areas and $0.0140120 per square foot per servicing for open space areas that require maintenance. Utilizing these per squar e foot costs, the square footages of the improvemen t areas, and the frequency of servicing in each Zone, the following table summarizes the current estimated general benefit costs calculated for each District Zone:
2. Method of Apportionment
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 6 Table 2-1
FY 2025/26 Estimated General Benefit Costs
Zone Area Type Square Footage General Benefit Costs a
Zone 01 Streetscape 323,609 $18,138.00
Zone 01A Streetscape 72,335 $4,055.00
Zone 02
Streetscape 193,743 $36,601.00
Open Space 3,674,297
Zone 03 Streetscape 866,943 $48,591.00
Zone 03A Streetscape 53,774 $3,014.00
Zone 04 Streetscape 980,154 $54,936.00
Zone 05 Streetscape 98,392 $5,515.00
Zone 06 Streetscape 175,864 $9,857.00
Zone 07
Streetscape 44,591 $3,765.00
Open Space 180,563
Zone 08 Streetscape 76,771 $4,303.00
Zone 09 Streetscape 64,456 $3,613.00
Total Estimated General Benefit Costs $192,388.00
a The General Benefit Costs presented in the table above are reflected in the budgets for each Zone. As with most landscape maintenance costs, these General Benefit Costs are subject to an annual CPI increase and as such the General Benefit Cost contributions are adjusted annually for inflation.
General Fund Maintained Areas
The following improvements are excluded from assess ment funding and instead are funded from other sour ces.
Areas which require a General Fund Maintained Area contribution are re-evaluated annually to reflect estimated costs. These particular improvement areas are ident ified on the District Diagrams provided in Section 4 of this Report as “General Fund Maintained” improvements and include the improvements in the following Zones:
Zone 04
The 31,000 square feet of planter area and eight tr ees in the drainage area south of Iris Avenue and w est of Turnberry Street previously included in CSD Zone E-4A (Daybreak) is maintained and funded by other general fund revenues and not included in the assessments for Zo ne 04. (See "General Fund Maintained Drainage Area" in Diagram 4-7 on page 22.) These improvements constitute all the landscaped areas previously in CSD Zone E-4A.
Zone 07
The 2,230 square feet of parkway planter area on the east side of Nason Street north of Damascus Road that was previously included in CSD Zone E-15 (Celebration), is maintained and funded by other general fund revenues and not included in the assessments for Zone 07. (See " General Fund Maintained Parkway" in Diagram 4-10 on page
25.)
2. Method of Apportionment
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 7 ASSESSMENT METHODOLOGY
The method of apportionment for this District calcu lates the receipt of special benefit from the respe ctive improvements based on the land use of the parcels.
Equivalent Benefit Unit Application
To proportionally allocate special benefit to each parcel, it is necessary to correlate each property’s proportional benefit to other properties that benefit from the improvements and services being funded. In order to do this, the assessment methodology assigns each parcel a number of Equivalent Benefit Units (EBUs) based on its la nd use as of March 1, preceding the fiscal year addressed herein. One EBU is defined as the special benefit allocable to a single-family home (basic EBU). In each case, a par cel is only allocated EBUs if the landscaping servi ng the Zone has been accepted by the City or will be accepted by the City during the upcoming fiscal year.
Not all parcels are assessed one EBU. EBUs are assi gned based on the benefit each parcel receives, usi ng the Assessment Methodology outlined below (e.g., Condos may be assigned an EBU less than one).
Single-Family Residential : This land use is defined as a fully subdivided single-family residential home site with or without a structure. As previously noted, the singl e-family residential parcel has been selected as th e basic EBU for calculation of assessments and each single-family residential home site is assigned 1.0 Equivalent Benefit Unit (1.0 EBU per lot or parcel).
Condominium Residential : This land use is defined as a fully subdivided condominium residential unit assigned its own PIN by the County. EBUs are assigned to these parcels by multiplying the overall acreage of the condominium development by 4 (the typical number of single-family homes in an acre of typical development), and then dividing the result by the number of condominium units/parcels in the development.
Multi-Family Residential and Mobile Home Park : This land use classification identifies properties that are used for residential purposes and contain more than one resi dential unit. The proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre.
Developed Non-Residential : This classification includes developed properties including parking lots that are identified or zoned for commercial, industrial, or other non-residential use including offices, hotels , recreational facilities (excluding parks), and institutional fac ilities including, hospitals, churches or facilitie s utilized by other non-profit organizations, whether those facilities are publicly owned (non-taxable) or privately owned. Like Multi- Family Residential and Mobile Home Park properties, the proportional special benefit and EBU for these parcels is based on acreage, at 4.0 EBUs per acre.
Planned Residential Development : This land use is defined as a property that is cu rrently considered vacant or undeveloped land, but for which the number of residential lots to be developed on the property is known or has been approved. These properties benefit from the ex isting zone improvements but may as part of their development install additional landscape improvements to be maintained either solely by the development or as part of the District improvements depending on the location and extent of those improvements. The proportional special benefit and EBU for these parcels is based on the planned residential units for the parcel, at 0.50 EBU per planned unit (50% of the basic EBU unit for a single-family residential parcel).
Undeveloped/Vacant Property : This land use is defined as a parcel that is curr ently considered vacant or undeveloped land that can be developed, but for which the use and/or development of the property has not been
2. Method of Apportionment
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 8 fully determined. These parcels are assigned a proportional EBU that is based on 50% of the proportional benefit established for a developed property in the District. The proportional special benefit and EBU for these parcels is based on acreage, at 2.0 EBUs per acre.
Special Case Property : In some Zones there may be one or more properties that the standard land use classifications identified above do not accurately identify the use and special benefit received from the improvements and/or it has been determined that the property receives special benefit but has not been previously assessed for various reasons. Properties that are typically classified as Special Case prop erties usually involve some type of development or land restrictio ns whether those restrictions are temporary or perm anent and affect the property's proportional special benefit. Examples of such restrictions may include situations where only a small percentage of the parcel’s total acrea ge can actually be developed. In such a case, the n et usable acreage of the parcel rather than the gross acreage of the parcel may be applied to calculate the parc el’s proportional special benefit. In addition, in certa in Zones there are a few parcels that have been ide ntified as properties that receive special benefit from the Zone improvements, but likely because of their ownership or tax status (government or non-profit owned properties) these parcels were not previously levied the annual assessment. The proportional special benefit and pr oposed assessment for each of these parcels is calc ulated along with all other properties in the Zone, but ra ther than ballot these properties for a new or incr eased assessment at this time, the agency will make an of f-setting contribution to the Zone that is equal to the assessment amount these non-assessed parcels would otherwise have been assessed.
Exempt : This classification means any lot or parcel that is considered to not specially benefit directly fro m improvements. This classification includes, but is not limited to, areas of public streets, private streets, and other roadways; and public easements or right-of-ways including landscaped parkways or easements; and utility right- of-ways or easements such as irrigation or drainage ditches, channels or basins, and flood plains. The se types of parcels (similar to the improvements) are typically the result of property development rather than the direct cause of development and have little or no need for the i mprovements. These types of properties may or may n ot be assigned a PIN by the County.
Also, exempt from assessment are parcels that are i dentified as common areas (properties for which the surrounding residential parcels have a shared inter est); bifurcated lots; small parcels vacated by the County or similar sliver parcels that cannot be developed ind ependent of an adjacent parcel. These types of parc els are generally not separately assessed because they are functionally a part of another parcel that is asses sed for its own benefit and the benefit of the associated parcel. Based on the improvements maintained in this District it has been determined that public schools, public parks, golf courses, and open space areas provide landscap e amenities that are available to the public or are similar in nature to the improvements of a Zone and any benefit these properties may derive from the Zone improvements are more than offset by the public benefit they provide to properties in the Zone.
2. Method of Apportionment
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 9 CALCULATION OF ASSESSMENTS
An assessment amount per EBU is calculated by:
Taking the "Total Annual Expenses" (total budgeted costs) and subtracting the proportional "General Be nefit Costs" which establishes the "Total Special Benefit Costs".
Total Amount Budgeted - General Benefit Costs 2 = Total Special Benefit Costs To the resulting "Total Special Benefit Costs", var ious "Other Available Funding" adjustments are appl ied. For further information please reference line items in the budget on the following page under "Other Avail able Funding."
These adjustments to the Total Special Benefit Costs result in the "Net Special Benefit Assessment".
Total Special Benefit Costs +/- Other Available Funding = Net Special Benefit Assessment The amount identified as the "Net Special Benefit A ssessment" is divided by the Total EBUs of parcels to be Assessed to establish the "Assessment Rate" or "Assessment per EBU" for the fiscal year. The Assessment Rate is then applied to each parcel’s individual EBU to calculate the parcel’s proportionate special benefit and assessment obligation for the improvements.
Net Special Benefit Assessment / Total EBUs (to be Assessed) = Assessment per EBU
2 Plus, where applicable, General Fund Maintained Ar ea Costs.
3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 10 DISTRICT BUDGET
The budgets outline the estimated costs to maintain the improvements and the anticipated expenditures for each Zone for FY 2025/26.
ASSESSED PARCELS
The phrase "Assessed Parcels" as used in this repor t refers to parcels that will be charged an assessm ent on the property tax roll. Certain public agency parcels th at benefit from the landscape maintenance improveme nts are exempt from property taxes and cannot be billed through the County. Historically, these government parcels were not charged for landscaping. These "non-assessed" parcels are included in the "Total Parcels" count and have been assigned EBUs on the same basis as privately owned parcels. In order to ensure that assessed parcels d o not subsidize the benefits to non-assessed parcels, the City contributes general funds in the amount of the assessment that would otherwise have been assessed against the non-assessed parcels. All other parcels in the Dis trict that benefit from the landscape improvements (including developable vacant parcels) are assigned EBUs and assessed via the tax roll.
3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 11 Table 3-1
FY 2025/26 Budget
Zone 01 Zone 01A Zone 02 Zone 03
Annual Operating Expenses
Operations & Maintenance $206,081.00 $41,031.00 $487,949.00 $382,893.00
Utilities $59,088.00 $18,198.00 $147,952.00 $179,016.00
Total O&M Expenses $265,169.00 $59,229.00 $635,901.00 $561,909.00
Capital Improvement Project (CIP) and Rehabilitation a
CIP & Rehabilitation Fund Collections $129,152.96 $13,345.46 $77,001.12 $262,990.24
Incidental/Administrative Expenses
District Administration $24,689.00 $7,616.00 $63,641.00 $76,541.00
County Fees $444.00 $138.00 $1,145.00 $1,373.00
Miscellaneous Administrative Expenses $693.00 $208.00 $1,785.00 $2,149.00
Total Incidental/Administrative Expenses $25,826.00 $7,962.00 $66,571.00 $80,063.00
Contribution to Reserves $0.00 $0.00 $0.00 $0.00
Total Annual Expenses $420,147.96 $80,536.46 $779,473.12 $904,962.24
General Benefit Costs ($18,138.00) ($4,055.00) ($36,601.00) ($48,591.00)
General Fund Maintained Area Costs $0.00 $0.00 $0.00 $0.00
Total Special Benefit Costs $402,009.96 $76,481.46 $742,872.12 $856,371.24
Other Available Funding
Use of Reserves b $0.00 $0.00 $0.00 $0.00
Interest Income & Unrealized Gains/Losses $0.00 $0.00 $0.00 $0.00
Reimbursement Agreements c ($10,000.00) $0.00 $0.00 $0.00
Total Contributions/Adjustments ($10,000.00) $0.00 $0.00 $0.00
Net Special Benefit Assessment to Levy $392,009.96 $76,481.46 $742,872.12 $856,371.24
District Statistics
Total Parcels d 1,186 558 1,151 4,621
Total Assessed Parcels e 1,185 558 1,151 4,617
Total EBUs 2,080.34380 661.37560 1,246.68000 4,654.40560
Proposed Rate per EBU $188.89990 $115.64000 $595.88470 $188.89990
Maximum Rate per EBU $188.89997 $115.65874 $595.88471 $188.89997
EBU of Non-Assessed Parcels 5.00000 0.00000 0.00000 120.48200
Contribution for Non-Assessed Parcels f $944.50 n/a n/a $22,759.04
Net Balance to Levy $392,954.46 $76,481.46 $742,872.12 $879,130.28
Reserve Fund/Fund Balance
Estimated Beginning Fund Balance as of July 1, 2025 $759,728.56 $182,362.86 $1,059,236.82 $1,190,892.99
Levy and Other Funding Sources $402,009.96 $76,481.46 $742,872.12 $856,371.24
Expenditures less General Benefit Costs ($402,009.9 6) ($76,481.46) ($742,872.12) ($856,371.24)
2025/26 Planned CIP & Rehabilitation Expenditures ( $200,000.00) $0.00 ($200,000.00) ($150,000.00)
Estimated Ending Fund Balance as of June 30, 2026 $559,728.56 $182,362.86 $859,236.82 $1,040,892.99 Operating Reserve Requirement $168,777.10 $38,970.78 $407,433.76 $372,343.76 Repair and Replacement Reserve Requirement $145,497.50 $33,595.50 $351,236.00 $320,986.00 Total Reserve Requirement $314,274.60 $72,566.28 $758,669.76 $693,329.76 Overage/(Shortage) $245,453.96 $109,796.58 $100,567.06 $347,563.23 a See Appendix A for planned long -term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget. b Use of Reserves to fund services beyond levy amount.
c Zone 01 receives revenue from the City of Riverside as a result of a shared median . d "Total Parcels " includes all parcels that specially benefit from the landscape improvements. e "Total Assessed Parcels" includes all parcels with a nonzero EBU ; see explanation on page 10 . f Agency contribution for parcels that benefit but have not historically been assessed (typically government owned properties).
3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 12 Table 3-1
FY 2025/26 Budget
Zone 03A Zone 04 Zone 05 Zone 06
Annual Operating Expenses
Operations & Maintenance $26,398.00 $248,687.00 $56,331.00 $111,356.00
Utilities $14,843.00 $148,333.00 $17,901.00 $29,424.00
Total O&M Expenses $41,241.00 $397,020.00 $74,232.00 $140,780.00
Capital Improvement Project (CIP) and Rehabilitation a
CIP & Rehabilitation Fund Collections $2,338.48 $2,571.12 $208.00 $222.00
Incidental/Administrative Expenses
District Administration $6,060.00 $63,807.00 $7,312.00 $11,788.00
County Fees $109.00 $1,148.00 $132.00 $212.00
Miscellaneous Administrative Expenses $171.00 $1,791.00 $206.00 $330.00
Total Incidental/Administrative Expenses $6,340.00 $66,746.00 $7,650.00 $12,330.00
Contribution to Reserves $0.00 $0.00 $0.00 $0.00
Total Annual Expenses $49,919.48 $466,337.12 $82,090.00 $153,332.00
General Benefit Costs ($3,014.00) ($54,936.00) ($5,515.00) ($9,857.00)
General Fund Maintained Area Costs $0.00 ($15,789.22) $0.00 $0.00
Total Special Benefit Costs $46,905.48 $395,611.90 $76,575.00 $143,475.00
Other Available Funding
Use of Reserves b $0.00 ($142,805.60) ($4,644.76) ($3,733.92)
Interest Income & Unrealized Gains/Losses $0.00 $0.00 $0.00 $0.00
Reimbursement Agreements c $0.00 $0.00 $0.00 $0.00
Total Contributions/Adjustments $0.00 ($142,805.60) ($4,644.76) ($3,733.92)
Net Special Benefit Assessment to Levy $46,905.48 $252,806.30 $71,930.24 $139,741.08
District Statistics
Total Parcels d 467 2,078 334 422
Total Assessed Parcels e 467 2,078 334 422
Total EBUs 467.00000 2,298.24000 334.00000 422.00000
Proposed Rate per EBU $100.44000 $110.00000 $215.36000 $331.14000
Maximum Rate per EBU $100.44719 $110.00000 $593.66307 $415.68919
EBU of Non-Assessed Parcels 0.00000 0.00000 0.00000 0.00000
Contribution for Non-Assessed Parcels f n/a n/a n/a n/a
Net Balance to Levy $46,905.48 $252,806.30 $71,930.24 $139,741.08
Reserve Fund/Fund Balance
Estimated Beginning Fund Balance as of July 1, 2025 $164,617.98 $643,480.81 $93,291.65 $66,413.49
Levy and Other Funding Sources $46,905.48 $252,806.30 $71,930.24 $139,741.08
Expenditures less General Benefit Costs ($46,905.48 ) ($395,611.90) ($76,575.00) ($143,475.00)
2025/26 Planned CIP & Rehabilitation Expenditures $0.00 $0.00 $0.00 ($20,000.00)
Estimated Ending Fund Balance as of June 30, 2026 $164,617.98 $500,675.21 $88,646.89 $42,679.57 Operating Reserve Requirement $27,596.98 $268,984.28 $47,491.56 $88,803.80 Repair and Replacement Reserve Requirement $23,790.50 $231,883.00 $40,941.00 $76,555.00 Total Reserve Requirement $51,387.48 $500,867.28 $88,432.56 $165,358.80 Overage/(Shortage) $113,230.50 ($192.07) $214.33 ($122,679.23) a See Appendix A for planned long -term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget. b Use of Reserves to fund services beyond levy amount.
c Zone 01 receives revenue from the City of Riverside as a result of a shared median . d "Total Parcels " includes all parcels that specially benefit from the landscape improvements. e "Total Assessed Parcels" includes all parcels with a nonzero EBU ; see explanation on page 10 . f Agency contribution for parcels that benefit but have not historically been assessed (typically government owned properties).
3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 13 Table 3-1
FY 2025/26 Budget
Zone 07 Zone 08 Zone 09 Total
Annual Operating Expenses
Operations & Maintenance $82,285.00 $79,331.00 $48,100.00 $1,770,442.00
Utilities $15,542.00 $14,325.00 $10,578.00 $655,200.00
Total O&M Expenses $97,827.00 $93,656.00 $58,678.00 $2,425,642.00
Capital Improvement Project (CIP) and Rehabilitation a
CIP & Rehabilitation Fund Collections $166.71 $163.00 $2,299.00 $490,458.09
Incidental/Administrative Expenses
District Administration $6,367.00 $5,922.00 $4,282.00 $278,025.00
County Fees $115.00 $107.00 $77.00 $5,000.00
Miscellaneous Administrative Expenses $178.00 $167.00 $122.00 $7,800.00
Total Incidental/Administrative Expenses $6,660.00 $6,196.00 $4,481.00 $290,825.00
Contribution to Reserves $0.00 $0.00 $0.00 $0.00
Total Annual Expenses $104,653.71 $100,015.00 $65,458.00 $3,206,925.09
General Benefit Costs ($3,765.00) ($4,303.00) ($3,613.00) ($192,388.00)
General Fund Maintained Area Costs ($588.71) $0.00 $0.00 ($16,377.93)
Total Special Benefit Costs $100,300.00 $95,712.00 $61,845.00 $2,998,159.16
Other Available Funding
Use of Reserves b ($66,722.08) ($20,005.44) $0.00 ($237,911.80)
Interest Income & Unrealized Gains/Losses $0.00 $0.00 $0.00 $0.00
Reimbursement Agreements c $0.00 $0.00 $0.00 ($10,000.00)
Total Contributions/Adjustments ($66,722.08) ($20,005.44) $0.00 ($247,911.80)
Net Special Benefit Assessment to Levy $33,577.92 $75,706.56 $61,845.00 $2,750,247.36
District Statistics
Total Parcels d 262 291 150 11,520
Total Assessed Parcels e 262 291 150 11,515
Total EBUs 262.00000 291.00000 150.00000 12,867.0450
Proposed Rate per EBU $128.16000 $260.16000 $412.30000
Maximum Rate per EBU $497.98694 $438.52472 $913.11616
EBU of Non-Assessed Parcels 0.00000 0.00000 0.00000 125.4820
Contribution for Non-Assessed Parcels f n/a n/a n/a $23,703.54
Net Balance to Levy $33,577.92 $75,706.56 $61,845.00 $2,773,950.90
Reserve Fund/Fund Balance
Estimated Beginning Fund Balance as of July 1, 2025 $426,712.52 $35,981.78 $143,116.98 $4,765,836.44
Levy and Other Funding Sources $33,577.92 $75,706.56 $61,845.00 $2,760,247.36
Expenditures less General Benefit Costs ($100,300.0 0) ($95,712.00) ($61,845.00) ($2,998,159.16)
2025/26 Planned CIP & Rehabilitation Expenditures ( $150,000.00) $0.00 $0.00 ($720,000.00)
Estimated Ending Fund Balance as of June 30, 2026 $209,990.44 $15,976.34 $143,116.98 $3,807,924.64 Operating Reserve Requirement $60,602.46 $57,914.16 $36,632.22 $1,575,550.86 Repair and Replacement Reserve Requirement $52,243.50 $49,926.00 $31,579.50 $1,358,233.50 Total Reserve Requirement $112,845.96 $107,840.16 $68,211.72 $2,933,784.36 Overage/(Shortage) $97,144.48 ($91,863.82) $74,905.26 $874,140.28 a See Appendix A for planned long -term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget. b Use of Reserves to fund services beyond levy amount.
c Zone 01 receives revenue from the City of Riverside as a result of a shared median . d "Total Parcels " includes all parcels that specially benefit from the landscape improvements. e "Total Assessed Parcels" includes all parcels with a nonzero EBU ; see explanation on page 10 . f Agency contribution for parcels that benefit but have not historically been assessed (typically government owned properties).
3. Estimate of Costs
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 14 ASSESSMENT RATES
The following shows the assessment rates applicable to each Zone for FY 2025/26 based on the budget an d the method of apportionment presented in this report.
Table 3-2
FY 2025/26 Proposed Assessment Rates
Zone Maximum Rates a Applied Assessment Rates
Zone 01 $188.9000 $188.8999 per EBU
Zone 01A $115.6587 $115.6400 per EBU
Zone 02 $595.8847 $595.8847 per EBU
Zone 03 $188.9000 $188.8999 per EBU
Zone 03A $100.4472 $100.4400 per EBU
Zone 04 $110.0000 $110.0000 per EBU
Zone 05 $593.6631 $215.3600 per EBU
Zone 06 $415.6892 $331.1400 per EBU
Zone 07 $497.9869 $128.1600 per EBU
Zone 08 $438.5247 $260.1600 per EBU
Zone 09 $913.1162 $412.3000 per EBU
a Maximum Rate s for all Zones (except Zone 04) include an inflation ary adjustment that was approved by the property owners as part of the balloted assessment proceeding.
ANNUAL INFLATIONARY ADJUSTMENT (ASSESSMENT RANGE FORMULA) Each year, the Board of Directors considers whether the Annual Assessment per EBU should be set at the Maximum Assessment Rate, as previously approved by the property owners for all Zones except as noted below, or if a lower assessment rate per EBU should be applied based on the budgeted costs.
The Maximum Assessment Rate per EBU is calculated a nnually for certain Zones, noted below, using the percentage change for the previous calendar year in the All Urban Consumers Consumer Price Index, (CPI or "Index"), as published by the Department of Labor’s Bureau of Labor Statistics for the Los Angeles-Lon g Beach- Anaheim Region 3. The inflation adjustment from December 2023 to December 2024 is 3.42%.
Zone 01 through Zone 03A and Zone 05 through Zone 08
The Maximum Assessment per EBU (Assessment Rate) es tablished for the improvements in the previous fisc al year may be adjusted by the percentage change in the CPI calculated for the previous calendar year.
Zone 04
The Maximum Assessment Rate per EBU does not include an annual inflation adjustment.
Zone 09
Each fiscal year the Maximum Assessment Rate per EB U may be adjusted by the percentage change in the C PI calculated for the previous calendar year or three percent (3%), whichever is greater.
3 In January 2018, the Bureau of Labor Statistics int roduced a new geographic area sample for the Consum er Price Index (CPI). Riverside, CA, which was previously included in the Los Angeles-Riverside-Orange County, CA MSA (Metropolitan Statistical Area), is now included in a separate CBSA (Core Based Statistical Area) and is named Riverside-San Bernar dino-Ontario; this Index started at 100.000. The Lo s Angeles-Riverside-Orange County, CA index was renamed "Los Angeles-Long Beach-Anaheim". Because the Index approved by the property owners was the Los Angeles-Riverside-Orange County index, and it was renamed and not eliminated, CSD General Counsel determined the District would continue to use the Los Angeles-Long Beach-Anaheim index.
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 15 DISTRICT DIAGRAMS
The following pages provide boundary diagrams for e ach Zone within the District, as well as a general depiction of the location of the improvements as identified at the time this Report was prepared. Detailed maps of the full extent and location of the improvement areas are on file with the Public Works Department. The combination of these maps and the Assessment Roll referenced by th is Report constitute the Assessment Diagrams for th e District.
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 16 Diagram 4-1
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 17 Diagram 4-2
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 18 Diagram 4-3
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 19 Diagram 4-4
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 20 Diagram 4-5
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 21 Diagram 4-6
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 22 Diagram 4-7
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 23 Diagram 4-8
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 24 Diagram 4-9
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 25 Diagram 4-10
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 26 Diagram 4-11
4. District Diagrams
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 27 Diagram 4-12
5. Assessment Roll
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 28 ASSESSMENT ROLL
The PIN for each parcel within the District is based on available parcel maps and property data from the Riverside County Assessor’s Office. A listing of the parcels to be assessed within this District, along with the corresponding assessment amounts to be levied for FY 2025/26 has been provided electronically to the Secretary of th e CSD Board (City Clerk). Total assessment may differ sli ghtly from budget due to rounding. The listing is i ncorporated herein by reference. The Report can also be found o nline at the City’s website at www.moval.org . If any PIN identified therein is submitted for collection and identified by the County Auditor/Controller of the County of Riverside to be an invalid parcel number for any fi scal year, a corrected PIN and/or new PIN(s) will b e identified and resubmitted to the County Auditor/Controller. T he assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment, as described in this Report and as approved by the CSD Board.
APPENDIX A
Capital Improvement Projects
Appendix A Capital Improvement Projects
Engineer’s Report for FY 2025/26
Moreno Valley Community Services District Landscape Maintenance District No. 2014-02 A-1
Long-term Capital Improvement Projects and Rehabilitations included in the FY 2025/26 Budget.
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
FY 25/26
FY 26/27
FY 27/28
FY 28/29
Projects Zone 01 Zone 02 Zone 03 Zone 05 Zone 06 Zo ne 07 Fence Renovation
Irrigation/Smart
Controller Installations X
X X X X X X X
Parkway Renovations X X X X X X X X X X X X X X X X X X X X X X X X Pump Upgrades
Median Renovations X X X X X X X X X X X X X X X X X X X X X X X X Stamped Concrete on Nason
(southern-most median) X
3788 McCray St.
Riverside, CA 92506
951.200.8600
www.webbmfinance.com