Napa City Council
June 17, 2025

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

2026-2032

DOWNTOWN NAPA

PROPERTY & BUSINESS IMPROVEMENT DISTRICT

RENEWAL

MANAGEMENT DISTRICT PLAN

Being Renewed for a 7 Year Term Pursuant to
California Streets and Highways Code Section 36600 et seq.

Property & Business Improvement District Act of 1994, as amended

April 17, 2025
V 3.0

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN
1 MANAGEMENT DISTRICT PLAN
Table of Contents
I. Management District Plan Summary – page 2
II. DNPBID Boundaries – page 4
III. Proposed 7 Year DNPBID Work Plan and Budget – page 5 IV. Proposed DNPBID Assessment Formula – page 14
V. Publicly Owned Parcels – page 20
VI. DNPBID Governance – page 21
VII. Proposed Rules and Regulation – page 21
VIII. Other Items – page 21
IX. Plan Author – page 21
X. Implementation Timetable – page 22
Appendix 1: Year 1 – 2026 DNPBID Assessment Roll
Appendix 2: Map of DNPBID
Attachment 1: Certified Assessment Engineer’s Report
ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

2 MANAGEMENT DISTRICT PLAN SUMMARY

The Downtown Napa Property & Business Improvement District (DNPBID) is being renewed for a 7 year period by a consortium of business and property owners within the Downtown Napa business district. The DNPBID is a pedestrian friendly retail, restaurant, service and office district centered along 1st Street and Main Street in Historic Downtown Napa. The purpose of the DNPBID is to continue to provide and manage unique services, activities and improvements for this historic business center. The DNPBID will enable the DNPBID property owners, working as a unit, to continue to fund needed property and b usiness related programs above what is provided by tax supported City of Napa base level services.

Name: The name of the district is the Downtown Napa Property & Business Improvement District

Location: The DNPBID is centered along 1st Street and Main Street in Historic Downtown Napa.

Zones: There are two benefit zones within the proposed renewed DNPBID.

Services: Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration

Finance: Benefit assessment of 273 parcels of real property. No bonds will be used to fund any portion of the DNPBID work plan.

Budget: DNPBID assessment revenue for Year 1 -2026 is projected to be $ 536,924. It is noted that the Assessment Engineer has determined that general benefits equate to 2.5% of the total adjusted DNPBID program costs of $ 550,691 or $13,767. General benefits shall be funded from non-assessment revenue sources such as grants, event proceeds, membership dues etc.

Year 1 – 2026 PROPOSED BUDGET (ASSESSMENT REVENUES/SPECIAL BENEFIT COSTS)

BENEFIT
ZONE

BEAUTIFY,

MAINTENANCE,

INFRASTRUCTURE

MARKETING,

AMBASSADOR
&

SAFEKEEPING

ADVOCACY &
ADMINISTRATION TOTAL $ TOTAL %
% 60.00% 30.00% 10.00% 100.00%
1 $218,024 $109,012 $36,337 $363,373 67.6768%
2 $104,131 $52,065 $17,355 $173,551 32.3232%
TOTAL $322,155 $161,077 $53,692 $536,924 100.00%

Benefits: “General Benefit” is defined as: “A benefit to properties in the area and in the surrounding community or benefit to the public in general resulting from the improvement, activity, or service to be provided by the assessment levied”. “Special Benefit” as d efined by the California State Constitution means a distinct benefit over and above general benefits conferred on real property located in the DNPBID.

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DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

3 Formula: The proposed DNPBID assessments are based on one factor: parcel land area. There are two benefit zones in the DNPBID. It is noted that the Assessment Engineer has determined that certain land-uses/ownership types will not specially benefit from PBID funded programs and services and will not be assessed. These include: residential parcels with four units or less, residential condominiums, common areas, parcels owned and occupied by private nonprofits, flood control parcels, and railroad right-of-way parcels. (A map showing the DNPBID boundaries and benefit zones is shown on Appendix 2 attached to this Plan). The Year 1 property assessment rates per parcel are as follows:

YEAR 1 –2026 Assessment Rates

BENEFIT
ZONE
RETAIL

LAND AREA
RATE ($/SF)

NON- RETAIL

LAND AREA
RATE ($/SF)

PARKING

LAND AREA
RATE ($/SF)
VACANT
LAND
AREA
RATE ($/SF)

A B C D
1 $0.2578 $0.1722 $0.0855 $0.0427
2 $0.0855 $0.0855 $0.0427 $0.0427

Cap: Assessment increases are capped at a maximum of 5% per year, subject to approval by the DNPBID Property Owner Association Board of Directors. It is noted that the 5% maximum annual rate increase includes up to 3% per year for program cost increases plus up to 2% per year for special projects with an accrual allowance to fund the actual cost of special programs in any given future year or years of the 7 year renewal term.

Renewal: DNPBID renewal is a two-step process. First, petitions signed by DNPBID property owners representing at least 50% of the total assessment to be levied must be secured. Second, property owners will be sent a ballot to vote on the DNPBID renewal. Returned ballots in support of the DNPBID renewal must outweigh those in opposition based on the amount of assessment to be levied as stated on the ballots.

Duration: The renewed DNPBID will have a term of seven (7) years. After seven years, the petition and balloting process must be repeated in order to renew the DNPBID and continue to levy assessments. Future renewals may extend up to 10 years at a time.

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DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

4 II. DNPBID BOUNDARIES

Setting
The DNPBID is located east of State Highway 29 in the historic center of Downtown Napa at the confluence of the Napa River and Napa Creek. The name of the proposed renewed PBID is the Downtown Napa Property and Business Improvement District (DNPBID or District).

General Boundary Description
The boundaries of the District have been determined based on the concentrated commercially zoned, pedestrian oriented, retail-related properties in the heart of Downtown Napa. The DNPBID is centered along Main Street and 1st Street, varying one to four blocks in each direction.

The District is bounded on all sides by either natural barriers (i.e. the Napa River), non -pedestrian commercial nodes or residentially zoned parcels and neighborhoods which, according to State of California Streets and Highways Code Section 36632(c) , are conclusively presumed to not benefit from DNPBID funded activities and therefore cannot be assessed. The DNPBID boundaries are set to exclude any whole parcels zoned solely for residential purposes.

The DNPBID consists of 631 parcels, of which 273 are identified by the Assessment Engineer as assessable and on which proportionate and special benefits will be conferred. The remaining 358 parcels are deemed non-assessable by the Assessment Engineer in that they consist of the following: residential parcels with 1- 4 units, including residential condominium units; non-profit owned and used parcels; flood control parcels; and, railroad rights of way parcels. It has been determined b y the Assessment Engineer that none of these land use and ownership types will specially benefit from the proposed DNPBID programs, activities and improvements and thus, will not be assessed. No DNPBID funded programs activities and improvements will be provided for the direct and special benefit of any of the non-assessed parcels.

Benefit Zones
There are two benefit zones in the DNPBID.

Zone 1 is the core retail center of Downtown Napa and consists of commercially zoned properties centered along Main Street and 1 st Street. Retail activity and pedestrian traffic are highest in this portion of the DNPBID, and thus these parcels require the highest level of programmed and response DNPBID services.

As a result, Zone 1 parcels will receive 100% of their proportionate special benefit from Zone 1 DNPBID funded levels of services and will be assessed at higher rates per square foot of parcel land area than Zone 2 parcels as delineated in this Plan and the Engineer’s Report. These rates and the resulting Zone 1 assessment revenue are reflected in the budget allocation of funds for Zone 1 and the corresponding proportionate special benefits conferred on Zone 1 parcels.

Zone 2 consists of the remaining commercially zoned parcels within the DNPBID boundaries. Zone 2 has less retail activity and pedestrian traffic than the Zone 1 parcels and requires lower levels of programmed and response service from the DNPBID. As a result, Zone 2 parcels will receive 100% of their proportionate special benefit from Zone 2 DNPBID funded levels of services and will be assessed at lower rates per square foot of parcel land area than Zone 1 as delineated in this Plan and the Engineer’s Report. These rates and ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

5 the resulting Zone 2 assessment revenue are reflected in the budget allocation of funds for Zone 2 and the corresponding proportionate special benefits conferred on Zone 2 parcels.

A list of all parcels included in the proposed renewed DNPBID is shown as Appendix 1, attached to this Plan identified by their respective Napa County assessor parcel number. The boundary of the proposed renewed DNPBID and benefit zones are shown on the map of the proposed renewed DNPBID attached as Appendix 2 to this Plan.

All identified assessed parcels within the above -described boundaries shall be assessed to fund supplemental special benefit programs, services and improvements as outlined in this Plan. All DNPBID funded services, programs and improvements provided within the above described boundaries shall confer special benefit to identified assessed parcels inside the DNPBID boundaries and none will be provided outside of the DNPBID. Each assessed parcel within the DNPBID will proportionately specially benefit from the DNPBID funded programs and services (i.e. Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration). These services, programs and improvements are intended to improve commerce, employment, rents and occupancy rates and investment viability of individually assessed parcels and businesses on them within the DNPBID. The DNPBID confers special benefits on each and every individually assessed parcel by deterring crime, reducing litter and debris, improving aesthetics and marketing goods and services available from assessed parcels and the businesses on them within the DNPBID, all considered necessary in a competitive, properly managed business district.

All DNPBID funded services, programs and improvements are considered supplemental, above normal base level services provided by the City of Napa, and are only provided for the special benefit of assessed parcels within the boundaries of the proposed renewed DNPBID.

III. PROPOSED 7 YEAR DNPBID WORK PLAN AND BUDGET

Overview

Services, programs and improvements provided and funded by the District include Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration .

Each of these is designed to provide special benefits as described below to each and every identified assessed parcel within the boundaries of the District. The property uses within the boundaries of the District that will receive special benefits from District funded programs, services and improvements are currently a unique mix of retail, restaurant, office, service and general commercial.

These special benefits are particular and distinct to each and every identified assessed parcel within the DNPBID and are not provided to non -assessed parcels within or outside of the District. These programs, services and improvements will only be provided to each individual assessed parcel within the District boundaries and, in turn, confer proportionate "special benefits” to each assessed parcel.

The very nature of the purpose of th e DNPBID is to fund supplemental programs, services and improvements to assessed parcels within the DNPBID boundaries above and beyond the base line services provided by the City of Napa. The City of Napa does not provide these supplemental programs and services.

All benefits derived from the assessments to be levied on assessed parcels within the DNPBID are for ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

6 services, programs and improvements directly benefiting each individual assessed parcel within the DNPBID. No DNPBID funded services, activities or programs will be provided outside of the DNPBID boundaries.

The program special benefit cost allocations of the DNPBID assessment revenues for Year 1 ( 2026) are shown in the Table on page 9 of this Plan. The projected program special benefit cost allocations of the DNPBID assessment revenues for the 7-year DNPBID term, assuming a 5% maximum annual assessment rate increase (3% for programs + 2% for special projects), are shown in the Table on page 10 of this Plan.

WORK PLAN DETAILS

The services to be provided by the DNPBID are all designed to contribute to the cohesive commercial fabric of Downtown Napa and to ensure economic success and vitality of the District. The assessed parcels in the DNPBID will specially benefit from the District programs in the form of increasing commerce and improving economic success and vitality through meeting the DNPBID goals: to improve cleanliness, public safety, beautification, landscaping, and to attract and retain businesses and services, and ultimately to increase commerce and improve the economic viability of each individual assessed parcel.

The following programs, services and improvements are proposed by the DNPBID to specially benefit each and every individually assessed parcel within the DNPBID boundaries. DNPBID services, programs and improvements will not be provided to non-assessed parcels within or outside the DNPBID boundary.

Assessment funds generated in each benefit zone shall only be used to provide services which specially benefit individual assessed parcels within that benefit zone.

Beautification, Maintenance, Infrastructure
$322,155 (Special Benefits) + $8,261 (General Benefits) = $330,416 (60%)

“Beautification” includes physical improvements for the special benefit of each identified and assessed parcel within the DNPBID. Types of physical improvements may include: street furniture such as benches and trash bins; additional tree planting and decorative tree wel ls; painting of street light poles; decorative amenities such hanging planter baskets, street light pole flags/seasonal banners; Christmas decorations, lighting and garland; freestanding landscape containers; beautification and decorative enhancements to and within public parking structures; and, other improvements, as approved by the Owners’ Association.

“Maintenance” is described as follows: With the use of day porters, sidewalks and parking garages will be kept clean and graffiti free. Tree wells will be kept clear of trash and debris, weeded as needed, and will be watered on a regular basis until mature enough to b e self-sustaining. Sidewalk and gutter areas will be pressure washed on a regular basis. Hanging planter baskets will be watered and kept fresh and attractive.

Maintenance service levels will be higher in Zone 1 and less in Zone 2, commensurate with the assessment rate structure.

“Infrastructure” includes utility box aesthetic wraps and could include other streetscape upgrades such as decorative sidewalk and crosswalk enhancements

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DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

7 The Beautification, Maintenance, Infrastructure component is designed to specially benefit each identified and assessed parcel within the DNPBID by professionally managing the appearance of each parcel as an attractive and inviting place to work, transact business, shop and dine. This component is designed to attract more commercial customers and clients, employees, tenants and investors which are intended to increase business volumes, sales transactions, commercial occupancies, commercial rental income and return on investments. A poorly maintained environment deters commerce and may fail to attract patrons and visitors, and reduce commercial rents and commercial occupancies. Beautification, Maintenance, Infrastructure services and improvements will be provided only within the DNPBID boundaries and for the special benefit of identified and assessed parcels within the DNPBID.

Marketing, Ambassador, Safekeeping
$161,077 (Special Benefits) + $4,130 (General Benefits) = $165,207 (30%)

“Marketing” may include, but is not limited to, newsletters, website and social media management, development and distribution of promotional materials (such as event flyers, business coupon books, business directories/maps), special events, media advertising and other programs that will promote the array of goods and services available within the DNPBID. The Marketing program helps meet the goals of business attraction and retention and increased commerce.

The Marketing program is designed with the intent to increase the public’s awareness of the DNPBID as a single destination in order to attract consumers to the array of attractions, events, and services which are intended to increase commerce for each assessed parcel in the DNPBID. Marketing efforts will be designed to improve the commercial core by implementing programs to attract pedestrians, increase lease rates, commercial rentals, parking revenues, retail customers, restaurant patrons for the assessed parcels in the DNPBID. The Owners’ Association will continue to use the website supported by the Tourist Improvement District and Downtown Napa Association to promote the assessed DNPBID parcels in an effort to increase awareness of the District as a destination for consumers and tenants and increase occupancy and commerce on the assessed parcels. The website is designed to provide visitors information about the DNPBID in order to attract these visitors and attract more business from out of the area, to in crease commerce and improve the economic vitality of assessed parcels.

For the array of land uses within the DNPBID (i.e. retail, restaurant, office, service and general commercial) this work plan component is specifically designed to attract more customers, employees, tenants and investors. Special benefit will be conferred on each and every assessed parcel in the DNPBID as a result of marketing assessed parcels and the goods and services and spaces available on these assessed parcels. This, in turn, is intended to increase business volumes, sales transactions, commercial occ upancies, commercial rental income and investment viability. The Marketing work plan component will only be provided to, and for the direct and special benefit of, each identified assessed parcel within the DNPBID.

“Ambassador, Safekeeping” - Ambassadors are trained by safety professionals and will regularly patrol the District. Their duties include providing directional and other assistance to guide pedestrians to assessed parcels and serving as “eyes and ears” on the street to enable fast responses to issues that negatively impact the assessed parcels. Ambassador services are more concentrated in the areas with the highest foot traffic and those identified by police and tenants as requiring the most coverage. Ambassadors will regularly patrol the district to assist patrons and monitor cleanliness and safety.

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DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

8 The “Ambassador, Safekeeping” component is designed to specially benefit each identified and assessed parcel and land use within the DNPBID. This element is designed to establish and keep the DNPBID area a safe place to visit, work, transact business, shop and dine. These services are designed to attract more customers, clients, employees, tenants and investors which potentially would increase business volumes, sales transactions, occupancies, rental income and return on investments. “ Ambassador, Safekeeping” services will be provided only within the DNPBID boundaries and for the special benefit of identified and assessed parcels and land uses within the DNPBID.

Advocacy & Administration
$53,692 (Special Benefits) + $1,376 (General Benefits) = $55,068 (10%)

“Advocacy & Administration” includes the cost of personnel to oversee implementation of the Management District Plan and the various programs, services and improvement projects delineated in the Plan during the District’s 5-year term. This element also includes oversight of the Owners’ Association’s compliance with the terms of its contract with the City. This component also includes accounting/bookkeeping/legal fees and expenses, Directors & Officers and General Liability insurance and other operating expenses such as rent, equipment, printing, postage, supplies, production of the Annual Report and Budget and other reporting .

This component also includes positioning the Owners’ Association to advocate for the priorities, funding and needs of DNPBID from the various levels of government. This component also includes County collection fees, allowance for delinquent assessment payments and other variable and unforeseen expenses related to each program element. This program element may also include assessment reserves being held for future special projects. Assessment fu nds remaining in the last two years of the proposed DNPBID renewal term may be used to develop the Management District Plan, Engineer’s Report and related renewal costs for the following renewal term.

This component is key to the proper expenditure of DNPBID assessment funds and the administration of DNPBID programs and activities that are intended to provide consistent and effective services for the special benefit of assessed properties within the DNP BID which may in turn, increase business volumes, commercial occupancies and rental income and return on investments for each parcel and business within the DNPBID. This component pertains only to the administration and operation of the DNPBID and will only be provided for matters pertaining to each individual assessed parcel within the DNPBID boundaries that will, in turn, specially benefit from this activity.

In summary, all DNPBID funded services, programs and improvements described above confer special benefits to identified assessed parcels inside the DNPBID boundaries, and none will be provided outside of the DNPBID. Each assessed parcel within the DNPBID will proportionately specially benefit from the Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration. These services, programs and improvements are intended to improve commerce, employment, rents, occupancy rates and investment viability of assessed parcels within the DNPBID by reducing litter and debris, deterring crime, maintaining landscaping and physical improvements and professionally marketing goods, services and spaces available within the DNPBID, all considered necessary in a competitive, properly managed contemporary business district. All DNPBID funded services, programs and improvements are considered supplemental, above normal base level services provided by the City of ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

9 Napa and are only provided for the special benefit of each and every assessed parcel within the boundaries of the DNPBID.

PROGRAM & ACTIVITY BUDGET
Each identified assessed parcel within the DNPBID will be assessed the full amount of the proportionate special benefit conferred upon it based on the level of DNPBID funded services provided within each benefit zone. The projected DNPBID program special benefit (assessments) allocation budget for Year 1 (2026) is shown in the following Table:

DNPBID Year 1 (2026) Special Benefit Assessment Budget By Zone

BENEFIT
ZONE

BEAUTIFY,

MAINTENANCE,

INFRASTRUCTURE

MARKETING,

AMBASSADOR
&

SAFEKEEPING

ADVOCACY &
ADMINISTRATION TOTAL $ TOTAL %
% 60.00% 30.00% 10.00% 100.00%
1 $218,024 $109,012 $36,337 $363,373 67.6768%
2 $104,131 $52,065 $17,355 $173,551 32.3232%
TOTAL $322,155 $161,077 $53,692 $536,924 100.00%

In order to carry out the District programs outlined in the previous section, a Year 1 assessment budget of $546,488 is projected. Since the District is planned for a 7-year term, projected program costs for future years (Years 2-7) are set at the inception of the District. While future inflationary and other program cost increases are unknown at this point, a maximum increase of 5% per annum, commensurate to special benefits received by each assessed parcel, is incorporated into the projected program costs and assessment rates for the 7-year District term. It is noted that the 5% maximum annual rate increase includes up to 3% per year for program cost increases plus up to 2% per year for special projects with an accrual allowance to fund the actual cost of special programs in any given future year or years of the 7 year renewal term.

Funding carryovers, if any, may be reapportioned the following year for related programs, services and improvements. Detailed annual budgets will be prepared by the Owner’s Association Board and included in an Annual Plan for the City Council’s review and approval.

It is recognized that market conditions may cause the cost of providing goods and services to fluctuate from year to year during the 7-year term of the proposed renewed District. Accordingly, the Owners’ Association shall have the ability to reallocate up to 25% of any budget line item, within the budget categories, based on such cost fluctuations subject to the review and approval by th e Owners’ Association Board. Such reallocation will be included in the Annual Planning Report for the approval by the Napa City Council pursuant to the Streets and Highways Code Section 36650. Any accrued interest or delinquent payments may be expended in any budget category.

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DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

10 A 7-year projected DNPBID special benefit budget is shown in the following Table:

YEAR 1-7 PROJECTED DNPBID ASSESSMENT BUDGET SUMMARY (Special Benefits) (Assumes 5% max rate increase per year – 3% plus 2% for special projects)

YEAR

BENEFIT
ZONE

BEAUTIFY,

MAINTENANCE,

INFRASTRUCTURE

MARKETING,

AMBASSADOR,

SAFEKEEPING

ADVOCACY &

ADMINISTRATION TOTAL
% 60.00% 30.00% 10.00% 100%
1 1 $218,024 $109,012 $36,337 $363,373
2 $104,131 $52,065 $17,355 $173,551
TOTAL $322,155 $161,077 $53,692 $536,924

2 1 $228,925 $114,463 $38,154 $381,542
2 $109,338 $54,668 $18,223 $182,229
TOTAL $338,263 $169,131 $56,377 $563,771

3 1 $240,371 $120,186 $40,062 $400,619
2 $114,805 $57,401 $19,134 $191,340
TOTAL $355,176 $177,587 $59,196 $591,959

4 1 $252,390 $126,195 $42,065 $420,650
2 $120,545 $60,271 $20,091 $200,907
TOTAL $372,935 $186,466 $62,156 $621,557

5 1 $265,010 $132,505 $44,168 $441,683
2 $126,572 $63,285 $21,096 $210,953
TOTAL $391,582 $195,790 $65,264 $652,636

6 1 $278,261 $139,130 $46,376 $463,767
2 $132,901 $66,449 $22,151 $221,501
TOTAL $411,162 $205,579 $68,527 $685,268

7 1 $292,174 $146,087 $48,695 $486,956
2 $139,546 $69,771 $23,259 $232,576
TOTAL $431,720 $215,858 $71,954 $719,532

The DNPBID assessments may increase for each individual parcel each year during the 7-year effective operating period, but not to exceed 5% per year, commensurate to special benefits received by each assessed parcel, and must be approved by the Owners’ Association Board of Directors, included in the Annual Planning Report and adopted by the City of Napa City Council. It is noted that the 5% maximum annual rate increase includes up to 3% per year for program cost increases plus up to 2% per year for special projects with an accrual allowance to fund the actual cost of special programs in any given future year or years of the 7 year renewal term . .Any accrued interest and delinquent payments will be expended within the budgeted categories. The Owners’ Association Board of the Directors (“Property Owners’ Association ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

11 of the DNPBID) shall determine the percentage increase to the annual assessment and the methodology employed to determine the amount of the increase. The Owners’ Association Executive Director shall communicate the annual increase to the City each year in which the District operates in documents provided for the Annual Report or at a time determined in the Administration Contract held between the Owners’ Association and the City of Napa.

No bonds are to be issued in conjunction with the proposed renewed District.

Pursuant to Section 36671 of the Streets and Highways Code, any unexpended/unencumbered funds remaining after the 7th year of operation will be rolled over into the renewal budget or returned to stakeholders if the District is not renewed in accordance with State Law. District assessment funds may be used to pay for costs related to the following District renewal term.

Special and General Benefits

The Assessment Engineer (see attached Engineer’s Report) has found that the general benefits (i.e. general benefits to assessed parcels within the DNPBID, the public at large and surrounding parcels outside the DNPBID) of the proposed programs, services and improvements (i.e. Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration ) represent 2.5% of the total benefits generated (see Finding 2 on pages 5-12 of the attached Engineer’s Report) with special benefits set at 97.5%. Article XIIID Section 4(b) of the California Constitution limits the levy of property assessments to costs attributed to special benefits only. The 2.5% general benefit value is computed to be $13,767 with a resultant 97.5% special benefit computed at $536,924 of the total estimated program costs of $550,691. All program costs associated with general benefits will be derived from sources other than DNPBID assessments such as grants, event proceeds, membership dues etc.

A breakdown of projected special and general benefits for each year of the 7-year renewal term is shown in the following Table:

7 Year Special + General Benefits
(Assumes 5% max rate increase per year – 3% for programs + 2% for special projects)

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 1 - 2026 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $218,024 $5,493 $223,517 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $109,012 $2,746 $111,758 30.00% ADVOCACY & ADMINISTRATION $36,337 $915 $37,252 10.00%
TOTAL $363,373 $9,154 $372,527 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $104,131 $2,768 $106,899 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $52,065 $1,384 $53,449 30.00% ADVOCACY & ADMINISTRATION $17,355 $461 $17,816 10.00%
TOTAL $173,551 $4,613 $178,164 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $322,155 $8,261 $330,416 60.00% ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

12 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $161,077 $4,130 $165,207 30.00% 1&2 ADVOCACY & ADMINISTRATION $53,692 $1,376 $55,068 10.00% 1&2 TOTAL $536,924 $13,767 $550,691 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 2 - 2027 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $228,925 $5,768 $234,693 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $114,463 $2,883 $117,346 30.00% ADVOCACY & ADMINISTRATION $38,154 $961 $39,115 10.00%
TOTAL $381,542 $9,612 $391,154 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $109,338 $2,906 $112,244 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $54,668 $1,453 $56,121 30.00% ADVOCACY & ADMINISTRATION $18,223 $484 $18,707 10.00%
TOTAL $182,229 $4,843 $187,072 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $338,263 $8,674 $346,937 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $169,131 $4,336 $173,467 30.00% 1&2 ADVOCACY & ADMINISTRATION $56,377 $1,445 $57,822 10.00% 1&2 TOTAL $563,771 $14,455 $578,226 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 3 - 2028 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $240,371 $6,056 $246,427 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $120,186 $3,027 $123,213 30.00% ADVOCACY & ADMINISTRATION $40,062 $1,009 $41,071 10.00% TOTAL $400,619 $10,092 $410,711 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $114,805 $3,051 $117,856 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $57,401 $1,526 $58,927 30.00% ADVOCACY & ADMINISTRATION $19,134 $508 $19,642 10.00%
TOTAL $191,340 $5,085 $196,425 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $355,176 $9,107 $364,283 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $177,587 $4,553 $182,140 30.00% 1&2 ADVOCACY & ADMINISTRATION $59,196 $1,517 $60,713 10.00% 1&2 TOTAL $591,959 $15,177 $607,136 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 4 - 2029 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $252,390 $6,359 $258,749 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $126,195 $3,178 $129,373 30.00% ADVOCACY & ADMINISTRATION $42,065 $1,059 $43,124 10.00% TOTAL $420,650 $10,596 $431,246 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $120,545 $3,204 $123,749 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $60,271 $1,602 $61,873 30.00% ADVOCACY & ADMINISTRATION $20,091 $533 $20,624 10.00%
TOTAL $200,907 $5,339 $206,246 100.00%

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

13 1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $372,935 $9,563 $382,498 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $186,466 $4,780 $191,246 30.00% 1&2 ADVOCACY & ADMINISTRATION $62,156 $1,592 $63,748 10.00% 1&2 TOTAL $621,557 $15,935 $637,492 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 5 - 2030 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $265,010 $6,677 $271,687 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $132,505 $3,337 $135,842 30.00% ADVOCACY & ADMINISTRATION $44,168 $1,112 $45,280 10.00% TOTAL $441,683 $11,126 $452,809 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $126,572 $3,364 $129,936 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $63,285 $1,682 $64,967 30.00% ADVOCACY & ADMINISTRATION $21,096 $560 $21,656 10.00%
TOTAL $210,953 $5,606 $216,559 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $391,582 $10,041 $401,623 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $195,790 $5,019 $200,809 30.00% 1&2 ADVOCACY & ADMINISTRATION $65,264 $1,672 $66,936 10.00% 1&2 TOTAL $652,636 $16,732 $669,368 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 6 - 2031 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $278,261 $7,011 $285,272 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $139,130 $3,504 $142,634 30.00% ADVOCACY & ADMINISTRATION $46,376 $1,168 $47,544 10.00% TOTAL $463,767 $11,683 $475,450 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $132,901 $3,532 $136,433 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $66,449 $1,766 $68,215 30.00% ADVOCACY & ADMINISTRATION $22,151 $588 $22,739 10.00%
TOTAL $221,501 $5,886 $227,387 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $411,162 $10,543 $421,705 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $205,579 $5,270 $210,849 30.00% 1&2 ADVOCACY & ADMINISTRATION $68,527 $1,756 $70,283 10.00% 1&2 TOTAL $685,268 $17,569 $702,837 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 7 - 2032 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $292,174 $7,362 $299,536 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $146,087 $3,679 $149,766 30.00% ADVOCACY & ADMINISTRATION $48,695 $1,226 $49,921 10.00% TOTAL $486,956 $12,267 $499,223 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $139,546 $3,709 $143,255 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $69,771 $1,854 $71,625 30.00% ADVOCACY & ADMINISTRATION $23,259 $617 $23,876 10.00%
TOTAL $232,576 $6,180 $238,756 100.00%
ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

14 1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $431,720 $11,071 $442,791 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $215,858 $5,533 $221,391 30.00% 1&2 ADVOCACY & ADMINISTRATION $71,954 $1,843 $73,797 10.00% 1&2 TOTAL $719,532 $18,447 $737,979 100.00%

Duration
As allowed by State PBID Law, the DNPBID will have a seven (7) year operational term from January 1, 2026 to December 31, 20 32. The proposed renewed DNPBID operation is expected to begin services on January 1, 202 6. If the DNPBID is not renewed again at the end of the proposed 7 year renewal term, services will end on December 31, 2032.

Manner of Collection
Assessments shall be collected at the same time and in the same manner as ad valorum taxes paid to the County of Napa (Operation Years 202 6-2032). The DNPBID assessments shall appear as a separate line item on the property tax bills issued by the Napa County Assessor. The City of Napa is authorized to collect any assessments not placed on the County tax rolls, or to place assessments, unpaid delinquent assessments, or penalties on the County tax rolls as appropriate to implement the Management District Plan.

IV PROPOSED ASSESSMENT FORMULA
The DNPBID programs and services described in this Management District Plan will be funded through benefit assessments against real property in the DNPBID and non-assessment revenues to fund the costs associated with general benefits conferred on assessed parcels within the DNPBID, the public at large and surrounding parcels outside of the DNPBID boundaries. The assessment formula has been developed by the Assessment Engineer to ensure that no parcel will be assessed an amount that exceeds the cost of the proportional special benefit that parcel derives from the programs, services and improvements to be funded by the proposed benefit assessments. The assessment rates are based on the anticipated benefit to be derived by each individual parcel within the boundary of the DNPBID.

Based on the specific needs and corresponding nature of the program activities to be funded by the proposed renewed DNPBID (i.e. Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration ) it is the opinion of th e Assessment Engineer that the assessment factors on which to base assessment rates relate directly to the proportionate amount of land area of each parcel and the predominant land use on each within two benefit zones.

The DNPBID consists of 631 parcels, of which 273 are identified by the Assessment Engineer as assessable and on which proportionate and special benefits will be conferred. The remaining 358 parcels are deemed non-assessable by the Assessment Engineer in that they consist of the following: residential parcels with 1- 4 units, including residential condominium units; non-profit owned and used parcels; flood control parcels; and, railroad rights of way parcels. It has been determined b y the Assessment Engineer that none of these land use and ownership types will specially benefit from the proposed DNPBID programs, activities and improvements and thus, will not be assessed. No DNPBID funded programs activities and improvements will be provided for the direct and special benefit of any of the non-assessed parcels.

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

15 The “Basic Benefit Units” will be expressed as a function of land square footage within two benefit zones.

Based on the shape of the proposed renewed DNPBID, as well as the nature of the DNPBID program elements, it is determined that all identified assessed properties will gain a direct and proportionate degree of special benefit based on the respective amount of land area of each parcel and the predominant land use on each within two benefit zones.

For the array of land uses within the DNPBID and the low profile building patterns, parcel land area quantity is a proven method of fairly and equitably spreading special benefits to these beneficiaries of DNPBID funded services, programs and improvements. This single factor directly relates to the amount of special benefit each assessed parcel will receive from DNPBID funded activities within each benefit zone.

In the opinion of th e Assessment Engineer, the targeted weight of Zone 1 revenue to match the projected costs of Zone 1 services, should generate approximately 70% of the total DNPBID revenue (67.6768% when adjusted for precise parcel measurements and program costs and service levels).

In the opinion of th e Assessment Engineer, the targeted weight of Zone 2 revenue to match the projected costs of Zone 2 services, should generate approximately 30% of the total DNPBID revenue (32.3232% when adjusted for precise parcel measurements and program costs and service levels).

Land area is a direct measure of the current and future development capacity of each parcel and its corresponding impact or draw on DNPBID funded activities. In the opinion of th e Assessment Engineer, the targeted weight of this factor, land area, should generate 100% of the total DNPBID.

Taking into account all identified specially benefiting parcels within the DNPBID and their respective assessable benefit units, the rates, cumulative quantities and assessment revenues by factor and zone are shown in the following Tables:

Year 1 – 2026 - Assessable Benefit Units

BENEFIT
ZONE

RETAIL LAND

AREA (SF)

NON- RETAIL

LAND AREA
(SF)

PARKING
LAND

AREA (SF)
VACANT
LAND

AREA (SF)
# OF

ASSESSABLE

PARCELS
1 1,009,556 320,456 522,286 76,613 167
2 1,067,246 385,349 472,627 683,213 106
TOTAL 2,076,802 705,805 994,913 759,826 273

Year 1 – 2026 Projected Assessment Revenue

BENEFIT
ZONE

RETAIL LAND

AREA ASSMT

REVENUE

NON-RETAIL

LAND AREA

ASSMT REVENUE

PARKING

LAND AREA
ASSMT

REVENUE
VACANT

LAND AREA
ASSMT

REVENUE
TOTAL

REVENUE
% OF
TOTAL
1 $260,263.54 $55,182.52 $44,655.45 $3,271.38 $363,372.89 66.4923% 2 $110,355.53 $32,947.34 $17,149.39 $22,663.15 $183,115.41 33.5077% TOTAL $370,619.07 $88,129.86 $61,804.84 $25,934.53 $546,488.30 100.00% ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

16 Zone 1 % 47.6247% 10.0977% 8.1713% 0.5986% 66.4923%
Zone 2 % 20.1936% 6.0289% 3.1381% 4.1471% 33.5077%
Total % 67.8183% 16.1266% 11.3094% 4.7457% 100.00%

The number of Benefit Units for each identified benefiting parcel within the proposed renewed DNPBID was computed from data extracted from County Assessor records and maps. These data sources delineate current land uses, property areas and dimensions of record for each tax parcel. While it is understood that this data does not represent legal field surve y measurements or detailed title search of recorded land subdivision maps or building records, it does provide an acceptable basis for the purpose of calcul ating property-based assessments. All respective property data being used for assessment computations will be provided to each property owner in the District for their review. If a property owner believes there is an error on a parcel’s assessed units and/or land uses or ownership type , the District may confirm the data with the Napa County Assessor’s office or the City of Napa. If District data matches Assessor’s and/or City data, the property owner may opt to work with the Assessor’s office or City to correct the data so that the District assessment may be corrected.

Assessment Formula

In the opinion of the Assessment Engineer the assessment formula for the proposed renewed DNPBID is as follows:

Assessment = Land Area (Sq Ft) x Zone Rate ($/SF)

There are four land use/occupancy types that further determine the parcel land area assessment rate in each Zone based on a commercial component and type of commercial land use. Each land use type is determined by the predominant land use of a given parcel each year when assessments are determined for all parcels before placing the assessments on the County’s Property Tax Rolls. The four land use types are:

Type A. Retail Uses
Type B. Non-Retail Uses
Type C. Parking Uses (Surface or structured)
Type D. Vacant Land or Vacant Buildings

The Year 1 assessment rates for each land use type for each benefit zone are shown in the Table below:

YEAR 1 –2021 Assessment Rates

BENEFIT
ZONE
RETAIL

LAND AREA
RATE ($/SF)

NON- RETAIL

LAND AREA
RATE ($/SF)

PARKING

LAND AREA
RATE ($/SF)
VACANT

LAND AREA
RATE ($/SF)

A B C D
1 $0.2578 $0.1722 $0.0855 $0.0427
2 $0.0855 $0.0855 $0.0427 $0.0427

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

17 Non-Assessed Parcels
It is noted that the Assessment Engineer has determined that certain land-uses/ownership types will not specially benefit from PBID funded programs and services and will not be assessed. These include:
residential parcels with four units or less, residential condominiums, common areas, parcels owned and occupied by private nonprofits, flood control parcels, and railroad right-of-way parcels.

Changes to Parcel Size, Land Use or Ownership Type
Any changes in parcel size as a result of land adjustments including but not limited to lot splits, consolidations, subdivisions, street dedications, right of way setbacks shall have their assessment adjusted upon final City approval of such parcel adjustments. Any changes in land use or ownership type may cause a change in assessment rate category or change from a parcel being assessed to not being assessed or change from a parcel not being assessed to being assessed.

Other Future Development
Other than future maximum rates and the assessment methodology delineated in this Report, per State Law (Government Code Section 53750), future assessments may increase for any given parcel if such an increase is attributable to events other than an increased rate or revised methodology, such as a change in the density, intensity, or nature of the use of land. Any change in assessment formula methodology or rates other than as stipulated in this Report would require a new Proposition 218 ballot procedure in order to approve any such changes. The complete Year 1 – 2026 assessment roll of all parcels to be assessed by the DNPBID is included in this Plan as Appendix 1.

Assessment Formula Unit Rates
Using figures from the Assessable Benefit Units Table and the Projected Assessment Revenue Table on page 15 of this Plan, the assessment rates and weighted multipliers for each factor and zone are calculated as follows:

Since the DNPBID is planned for a seven-year term, maximum assessment rates for future years (Years 2- 7) must be set at the inception of the DNPBID. While future inflationary and other program cost increases are unknown at this point, a maximum increase of 5% per annum is incorporated into the projected program costs and, in turn, the resultant assessment rates for the seven year term of the DNPBID. These figures are shown in the table below. Assessment rates may not exceed those indicated below. It is noted that the 5% maximum annual rate increase includes up to 3% per year for program cost increases plus up to 2% per year for special projects with an accrual allowance to fund the actual cost of special programs in any given future year or years of the 7 year renewal term.

In addition, any annual budget surplus or deficit will be incorporated into the subsequent year’s DNPBID budget. Within the constraints of the annual adjustment, annual assessments will be set to account for surpluses or deficits carried forward.

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

18 DNPBID – 7 Year Maximum Assessment Rates
(Includes 3%/Yr. max increase for programs or 5% including 2% for special projects)

BENEFIT
ZONE
RETAIL

LAND AREA
RATE ($/SF)

NON- RETAIL

LAND AREA
RATE ($/SF)

PARKING

LAND AREA
RATE ($/SF)

VACANT LAND

AREA RATE
($/SF)
YEAR 1 A B C D
1 $0.2578 $0.1722 $0.0855 $0.0427
2 $0.0855 $0.0855 $0.0427 $0.0427

YEAR 2 (3%)
1 $0.2655 $0.1774 $0.0881 $0.0440
2 $0.0881 $0.0881 $0.0440 $0.0440

YEAR 2 (5%)
1 $0.2707 $0.1808 $0.0898 $0.0448
2 $0.0898 $0.0898 $0.0448 $0.0448

YEAR 3 (3%)
1 $0.2735 $0.1827 $0.0907 $0.0453
2 $0.0907 $0.0907 $0.0453 $0.0453

YEAR 3 (5%)
1 $0.2842 $0.1898 $0.0943 $0.0470
2 $0.0943 $0.0943 $0.0470 $0.0470

YEAR 4 (3%)
1 $0.2817 $0.1882 $0.0934 $0.0467
2 $0.0934 $0.0934 $0.0467 $0.0467

YEAR 4 (5%)
1 $0.2984 $0.1993 $0.0990 $0.0494
2 $0.0990 $0.0990 $0.0494 $0.0494

YEAR 5 (3%)
1 $0.2902 $0.1938 $0.0962 $0.0481
2 $0.0962 $0.0962 $0.0481 $0.0481

YEAR 5 (5%)
1 $0.3133 $0.2093 $0.1040 $0.0519
2 $0.1040 $0.1040 $0.0519 $0.0519

YEAR 6 (3%)
1 $0.2989 $0.1996 $0.0991 $0.0495
2 $0.0991 $0.0991 $0.0495 $0.0495

YEAR 6 (5%)
ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

19 1 $0.3290 $0.2198 $0.1092 $0.0545
2 $0.1092 $0.1092 $0.0545 $0.0545

YEAR 7 (3%)
1 $0.3079 $0.2056 $0.1021 $0.0510
2 $0.1021 $0.1021 $0.0510 $0.0510

YEAR 7 (5%)
1 $0.3455 $0.2308 $0.1147 $0.0572
2 $0.1147 $0.1147 $0.0572 $0.0572

The complete Year 1 – 2026 assessment roll of all parcels to be assessed by the DNPBID is included in this Report as Appendix 1.

ZONE 1
Land Area Rate (Unit 1-A Retail)
($536,924.13 x 48.4731%)/1,009,556 units = $0.2578/sq ft land area

Land Area Rate (Unit 1-B Non-Retail)
($536,924.13 x 10.2775%)/320,456 units = $0.1722/sq ft land area

Land Area Rate (Unit 1-C Parking)
($536,924.13 x 8.3169%)/522,286 units = $0.0855/sq ft land area

Land Area Rate (Unit 1-D Vacant)
($536,924.13 x 0.6093%)/76,613 units = $0.0427/sq ft land area

ZONE 2
Land Area Rate (Unit 2-A Retail)
($536,924.13 x 16.9949%)/1,067,246 units = $0.0855/sq ft land area

Land Area Rate (Unit 2-B Non-Retail)
($536,924.13 x 6.1363%)/385,349 units = $0.0855/sq ft land area

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

20 Land Area Rate (Unit 2-C Parking)
($536,924.13 x 3.7587%)/472,627 units = $0.0427/sq ft land area

Land Area Rate (Unit 2-D Vacant)
($536,924.13 x 5.4334%)/683,213 units = $0.0427/sq ft land area

V. PUBLICLY OWNED PARCELS

The State Constitution - Article 13D (Proposition 218) states that “parcels within a District that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly -owned parcels in fact receive no special benefit.”

There currently are 29 publicly/quasi-publicly owned parcels within the proposed renewed DNPBID. Each of the 29 publicly/quasi-publicly owned parcels are identified as assessable by th e Assessment Engineer and for which special benefit services will be provided.

Each of these publicly/ quasi-publicly owned parcels will directly receive and proportionately specially benefit from DNPBID funded security, cleaning, marketing/events and administration. These 29 identified assessed publicly/ quasi-publicly owned parcels/facilities will specially benefit from District funded programs and services from cleaner and safer facility entrances and street frontages. District services and programs are designed to improve the safety and cleanliness and usability of each publicly/ quasi-publicly owned assessed parcel and facility within the District by reducing litter and debris and deterring crime, each considered detractions to visitation and use of publicly/ quasi-publicly owned parcels and facilities if not contained and properly managed. These publicly/quasi-publicly owned parcels will further benefit from marketing /events in that public and private facilities and uses on them will be listed in directories and DNPBID maps.

In the opinion of th e Assessment Engineer, there is no clear and convincing evidence that these 29 publicly/quasi-publicly owned parcels will not proportionately specially benefit from District services, programs and improvements; therefore, each publicly/quasi-publicly owned parcel will be assessed at the full rates with assessments to be based on the land areas of each parcel.

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

21 VI. DNPBID GOVERNANCE

The governance or management of the DNPBID requires an “Owner s’ Association” to carry out the DNPBID services and activities. State PBID Law (36600 Streets & Highways Code) also requires that the Owners’ Association carry out specific additional functions. This includes preparation of an Annual Report to the City Council on the DNPBID activities for the past fiscal year and those proposed for the next fiscal year. The Owners’ Association may also recommend to the City Council from time to time, changes to the DNPBID boundaries, benefit zones, assessment formula or DNPBID programs and activities, all subject to public notification and, in some cases petition/balloting requirements. The Napa Downtown Association shall serve as the Owners’ Association described in the Streets and Highways Code §36651. The Board of Directors of Napa Downtown Association and its staff are charged with the day-to-day operations of the DNPBID.

An Owners' Association is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be public officials for any purpose. The Owners’ Association is, however, subject to government regulations relating to transparency, namely the Ralph M. Brown Act and the California Public Records Act. These regulations are designed to promote public accountability. The Owners’ Association is considered a legislative body under the Ralph M. Brown Act (Government Code §54950 et seq.).

Thus, meetings of the Napa Downtown Association board of directors and certain committees must be held in compliance with the public notice and other requirements of the Brown Act. The Owners’ Association is also subject to the record keeping and disclosure requirements of the California Public Records Act.

VII. PROPOSED RULES AND REGULATION APPLIED TO THE DNPBID There are no specific rules or regulations applied to this DNPBID

VIII. OTHER ITEMS
No bonds will be issued for any DNPBID projects in conjunction with this renewal.

IX. PLAN AUTHOR
The author and preparer of this Plan is Ed Henning of Edward Henning & Associates

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

22 X. IMPLEMENTATION TIMETABLE

The renewed DNPBID is expected to begin operation by January 1, 2026. In order to meet this goal, the following procedural timeline is proposed:

Date Action/Task

October 2024 • Develop/finalize DNPBID Management District Plan Fall 2024 • Initiate petition drive
Late 2024 – Mar ‘25 • Collect petitions signed by property owners March 2025 • Submit majority support petitions to City along with final Management Plan April 2025 • City Council adopts Resolution of Intention to renew the DNPBID April 2025 • City sends notice of DNPBID public hearing and a ballot to property owners within DNPBID
June 2025 • City Council conducts hearing (ballots due by this date) June 2025 • Providing no majority ballot protest is filed at the hearing, Council approves Resolution of Renewal for the DNPBID
July 2025 • Assessment roll submitted to Napa County Assessor Dec 10/Apr 10 (due) • Assessments billed and collected by Napa County with property taxes 1st Qtr. ‘26 • Initial revenues remitted to Owners’ Association per contract with City (7 Yrs.) • Owners’ Association carries out renewed DNPBID programs and services

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

23 APPENDIX 1

YR 1 – 2026

ASSESSMENT ROLL

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

24 APN ADDRESS BENEFIT
ZONE

LAND USE
/ ASSMT
TYPE
YEAR 1

ASSMT RATE
/ SF LAND
LAND
AREA
(SF)
YEAR 1
ASSMT
003-133-007-000 1219 COOMBS 1 NRETAIL1 $0.1722 5,227 $900.09 003-133-008-000 1213 COOMBS 1 NRETAIL1 $0.1722 3,049 $525.04 003-133-009-000 1207 COOMBS 1 NRETAIL1 $0.1722 3,049 $525.04 003-134-003-000 1150 PEARL 1 PARK1 $0.0855 9,583 $819.35 003-136-002-000 1343 MAIN 1 RETAIL1 $0.2578 7,405 $1,909.01 003-136-003-000 1327 MAIN 1 VACANT1 $0.0427 7,405 $316.19 003-136-006-000 1020 CLINTON 1 RETAIL1 $0.2578 7,405 $1,909.01 003-136-009-000 1000 CLINTON 1 RETAIL1 $0.2578 8,712 $2,245.95 003-136-010-000 1313 MAIN 1 RETAIL1 $0.2578 6,534 $1,684.47 003-137-003-000 1245 MAIN 1 RETAIL1 $0.2578 1,742 $449.09 003-137-004-000 1219 MAIN 1 PARK1 $0.0855 4,356 $372.44 003-137-005-000 1201 MAIN 1 VACANT1 $0.0427 6,748 $288.14 003-137-008-000 1231 MAIN 1 PARK1 $0.0855 23,087 $1,973.94 003-142-001-000 1350 MAIN 1 RETAIL1 $0.2578 3,920 $1,010.58 003-142-013-000 1300 MAIN 1 RETAIL1 $0.2578 7,405 $1,909.01 003-142-014-000 1326 MAIN 1 RETAIL1 $0.2578 14,375 $3,705.88 003-143-009-000 950 PEARL 1 RETAIL1 $0.2578 17,424 $4,491.91 003-143-010-000 1250 MAIN 1 RETAIL1 $0.2578 14,375 $3,705.88 003-153-008-000 1315 CALISTOGA 1 RETAIL1 $0.2578 6,534 $1,684.47 003-161-001-000 1339 PEARL 1 RETAIL1 $0.2578 5,663 $1,459.92 003-161-002-000 1335 PEARL 1 NRETAIL1 $0.1722 19,166 $3,300.39 003-161-005-000 1300 CLAY 1 NRETAIL1 $0.1722 17,860 $3,075.49 003-161-007-000 1114 FRANKLIN 1 NRETAIL1 $0.1722 9,148 $1,575.29 003-161-008-000 1128 FRANKLIN 1 VACANT1 $0.0427 1,742 $74.38 003-164-004-000 1015 COOMBS 1 VACANT1 $0.0427 3,049 $130.19 003-164-005-000 1005 COOMBS 1 RETAIL1 $0.2578 2,178 $561.49 003-164-017-000 1201 PEARL 1 PARK1 $0.0855 51,836 $4,431.98 003-164-023-000 1230 FIRST 1 RETAIL1 $0.2578 17,253 $4,447.82 003-164-024-000 1270 FIRST 1 RETAIL1 $0.2578 4,854 $1,251.36 003-164-025-000 1234 FIRST 1 RETAIL1 $0.2578 4,846 $1,249.30 003-164-026-000 1214 FIRST 1 RETAIL1 $0.2578 10,099 $2,603.52 003-164-027-000 1300 FIRST 1 RETAIL1 $0.2578 127,195 $32,790.87 003-166-004-000 1130 FIRST 1 RETAIL1 $0.2578 11,761 $3,031.99 003-166-010-000 1116 FIRST 1 RETAIL1 $0.2578 68,825 $17,743.09 003-166-011-000 1115 PEARL 1 PARK1 $0.0855 30,492 $2,607.07 003-166-013-000 1106 FIRST 1 RETAIL1 $0.2578 3,049 $786.03 ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

25 003-166-016-000 1118 FIRST 1 RETAIL1 $0.2578 10,890 $2,807.44 003-167-010-000 1006 FIRST 1 RETAIL1 $0.2578 7,405 $1,909.01 003-167-011-000 1026 FIRST 1 RETAIL1 $0.2578 4,792 $1,235.38 003-167-020-000 1147 PEARL 1 PARK1 $0.0855 52,272 $4,469.26 003-172-002-000 1000 MAIN 1 RETAIL1 $0.2578 8,276 $2,133.55 003-172-003-000 1030 MAIN 1 RETAIL1 $0.2578 7,834 $2,019.61 003-172-007-000 1040 MAIN 1 NRETAIL1 $0.1722 12,197 $2,100.32 003-172-009-000 1105 WEST 1 PARK1 $0.0855 52,708 $4,506.53 003-172-010-000 1142 MAIN 1 RETAIL1 $0.2578 6,534 $1,684.47 003-172-011-000 1122 MAIN 1 RETAIL1 $0.2578 20,909 $5,390.34 003-173-012-000 825 PEARL 1 PARK1 $0.0855 30,492 $2,607.07 003-182-007-000 728 FIRST 1 RETAIL1 $0.2578 6,970 $1,796.87 003-182-009-000 708 FIRST 1 RETAIL1 $0.2578 14,810 $3,818.02 003-182-012-000 1031 MCKINSTRY 1 RETAIL1 $0.2578 3,484 $898.18 003-182-013-000 1031 MCKINSTRY 1 RETAIL1 $0.2578 2,533 $653.01 003-182-016-000 728 FIRST 1 RETAIL1 $0.2578 2,571 $662.80 003-182-017-000 728 FIRST 1 RETAIL1 $0.2578 989 $254.96 003-182-018-000 746 FIRST 1 PARK1 $0.0855 4,792 $409.72 003-183-004-000 644 FIRST 1 RETAIL1 $0.2578 24,394 $6,288.77 003-183-008-000 610 FIRST 1 RETAIL1 $0.2578 20,038 $5,165.80 003-183-009-000 610 FIRST 1 RETAIL1 $0.2578 19,602 $5,053.40 003-197-003-000 1431 POLK 1 PARK1 $0.0855 9,583 $819.35 003-197-004-000 1427 POLK 1 PARK1 $0.0855 7,405 $633.13 003-197-009-000 1408 CLAY 1 RETAIL1 $0.2578 6,534 $1,684.47 003-197-014-000 1400 CLAY 1 RETAIL1 $0.2578 26,136 $6,737.86 003-198-002-000 1523 CLAY 1 PARK1 $0.0855 6,970 $595.94 003-198-003-000 1511 CLAY 1 PARK1 $0.0855 5,663 $484.19 003-198-004-000 1503 CLAY 1 PARK1 $0.0855 2,178 $186.22 003-198-018-000 1564 FIRST 1 RETAIL1 $0.2578 5,663 $1,459.92 003-198-019-000 1580 FIRST 1 NRETAIL1 $0.1722 6,534 $1,125.15 003-198-021-000 1501 CLAY 1 PARK1 $0.0855 436 $37.28
003-198-022-000 1401 CLAY 1 PARK1 $0.0855 30,492 $2,607.07 003-198-025-000 1500 FIRST 1 RETAIL1 $0.2578 19,166 $4,940.99 003-199-013-000 930 SEMINARY 1 NRETAIL1 $0.1722 20,909 $3,600.53 003-199-014-000 955 SCHOOL 1 NRETAIL1 $0.1722 129,373 $22,278.03 003-204-006-000 1400 SECOND 1 RETAIL1 $0.2578 6,970 $1,796.87 003-204-007-000 1424 SECOND 1 RETAIL1 $0.2578 6,098 $1,572.06 003-204-010-000 935 FRANKLIN 1 RETAIL1 $0.2578 36,155 $9,320.76 003-205-001-000 842 SCHOOL 1 PARK1 $0.0855 6,098 $521.38 003-205-006-000 1420 THIRD 1 NRETAIL1 $0.1722 5,227 $900.09 ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

26 003-205-007-000 828 SCHOOL 1 NRETAIL1 $0.1722 6,098 $1,050.08 003-205-010-000 1405 SECOND 1 RETAIL1 $0.2578 1,307 $336.94 003-205-011-000 1417 SECOND 1 RETAIL1 $0.2578 4,356 $1,122.98 003-205-012-000 833 FRANKLIN 1 NRETAIL1 $0.1722 5,663 $975.17 003-205-013-000 830 SCHOOL 1 NRETAIL1 $0.1722 6,970 $1,200.23 003-206-001-000 1441 THIRD 1 RETAIL1 $0.2578 7,841 $2,021.41 003-206-006-000 1426 FOURTH 1 NRETAIL1 $0.1722 5,227 $900.09 003-206-007-000 1436 FOURTH 1 PARK1 $0.0855 4,356 $372.44 003-207-001-000 950 FRANKLIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-207-003-000 1307 FIRST 1 RETAIL1 $0.2578 3,485 $898.43 003-207-004-000 1301 FIRST 1 RETAIL1 $0.2578 3,920 $1,010.58 003-207-005-000 923 RANDOLPH 1 NRETAIL1 $0.1722 7,405 $1,275.14 003-207-006-000 1310 SECOND 1 NRETAIL1 $0.1722 12,197 $2,100.32 003-207-007-000 916 FRANKLIN 1 RETAIL1 $0.2578 8,712 $2,245.95 003-207-008-000 920 FRANKLIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-207-011-000 1321 FIRST 1 RETAIL1 $0.2578 6,098 $1,572.06 003-207-012-000 1315 FIRST 1 RETAIL1 $0.2578 7,841 $2,021.41 003-208-001-000 1351 SECOND 1 VACANT1 $0.0427 28,483 $1,216.22 003-208-002-000 819 RANDOLPH 1 RETAIL1 $0.2578 14,810 $3,818.02 003-208-003-000 1324 THIRD 1 RETAIL1 $0.2578 2,614 $673.89 003-208-004-000 1350 THIRD 1 RETAIL1 $0.2578 11,761 $3,031.99 003-209-007-000 1340 FOURTH 1 NRETAIL1 $0.1722 7,841 $1,350.22 003-211-001-000 1227 FIRST 1 RETAIL1 $0.2578 6,534 $1,684.47 003-211-006-000 1260 SECOND 1 PARK1 $0.0855 17,860 $1,527.03 003-211-009-000 950 RANDOLPH 1 RETAIL1 $0.2578 3,920 $1,010.58 003-211-010-000 901 COOMBS 1 PARK1 $0.0855 13,068 $1,117.31 003-212-001-000 1251 SECOND 1 PARK1 $0.0855 20,473 $1,750.44 003-212-002-000 853 COOMBS 1 RETAIL1 $0.2578 15,682 $4,042.82 003-212-004-000 1234 THIRD 1 RETAIL1 $0.2578 8,712 $2,245.95 003-214-001-000 926 COOMBS 1 RETAIL1 $0.2578 3,049 $786.03 003-214-002-000 1141 FIRST 1 RETAIL1 $0.2578 3,049 $786.03 003-214-011-000 1127 FIRST 1 NRETAIL1 $0.1722 26,136 $4,500.62 003-214-012-000 1139 FIRST 1 RETAIL1 $0.2578 3,485 $898.43 003-214-013-000 1100 SECOND 1 PARK1 $0.0855 25,265 $2,160.16 003-221-011-000 915 MAIN 1 PARK1 $0.0855 10,890 $931.10 003-221-012-000 901 MAIN 1 RETAIL1 $0.2578 7,405 $1,909.01 003-221-013-000 928 BROWN 1 PARK1 $0.0855 3,485 $297.97 003-221-014-000 1005 FIRST 1 VACANT1 $0.0427 6,969 $297.58 003-222-001-000 840 BROWN 1 RETAIL1 $0.2578 3,920 $1,010.58 003-222-002-000 841 MAIN 1 RETAIL1 $0.2578 1,307 $336.94 ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

27 003-222-003-000 835 MAIN 1 RETAIL1 $0.2578 2,178 $561.49 003-222-005-000 829 MAIN 1 RETAIL1 $0.2578 871 $224.54
003-222-006-000 823 MAIN 1 RETAIL1 $0.2578 2,178 $561.49 003-222-007-000 815 MAIN 1 RETAIL1 $0.2578 1,742 $449.09 003-222-008-000 813 MAIN 1 RETAIL1 $0.2578 1,742 $449.09 003-222-009-000 807 MAIN 1 RETAIL1 $0.2578 1,307 $336.94 003-222-010-000 1010 THIRD 1 RETAIL1 $0.2578 3,485 $898.43 003-222-011-000 810 BROWN 1 VACANT1 $0.0427 3,485 $148.81 003-222-012-000 822 BROWN 1 VACANT1 $0.0427 1,307 $55.81 003-222-014-000 820 BROWN 1 VACANT1 $0.0427 1,307 $55.81 003-222-015-000 828 BROWN 1 RETAIL1 $0.2578 1,307 $336.94 003-222-016-000 830 BROWN 1 RETAIL1 $0.2578 4,356 $1,122.98 003-231-001-000 942 MAIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-231-003-000 930 MAIN 1 PARK1 $0.0855 3,049 $260.69
003-231-005-000 926 MAIN 1 PARK1 $0.0855 3,049 $260.69
003-231-006-000 924 MAIN 1 PARK1 $0.0855 5,663 $484.19
003-231-008-000 902 MAIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-231-012-000 975 FIRST 1 RETAIL1 $0.2578 1,742 $449.09 003-231-013-000 967 FIRST 1 RETAIL1 $0.2578 4,792 $1,235.38 003-235-003-000 825 FIRST 1 VACANT1 $0.0427 6,970 $297.62 003-235-004-000 823 FIRST 1 VACANT1 $0.0427 3,485 $148.81 003-235-005-000 803 FIRST 1 VACANT1 $0.0427 3,049 $130.19 003-235-006-000 819 FIRST 1 VACANT1 $0.0427 2,614 $111.62 003-241-006-000 731 FIRST 1 RETAIL1 $0.2578 6,900 $1,778.82 003-243-001-000 645 FIRST 1 RETAIL1 $0.2578 5,227 $1,347.52 003-243-005-000 611 FIRST 1 RETAIL1 $0.2578 4,193 $1,080.96 003-243-006-000 605 FIRST 1 RETAIL1 $0.2578 6,098 $1,572.06 003-275-003-000 1091 FIFTH 1 PARK1 $0.0855 27,443 $2,346.38 003-275-004-000 700 BROWN 1 RETAIL1 $0.2578 11,326 $2,919.84 003-277-002-000 500 MAIN 1 RETAIL1 $0.2578 12,632 $3,256.53 003-277-003-000 500 MAIN 1 RETAIL1 $0.2578 8,276 $2,133.55 003-277-006-000 500 MAIN 1 RETAIL1 $0.2578 9,583 $2,470.50 003-277-008-000 500 MAIN 1 RETAIL1 $0.2578 15,246 $3,930.42 003-300-014-000 821 COOMBS 1 NRETAIL1 $0.1722 2,486 $428.09 003-300-015-000 821 COOMBS 1 RETAIL1 $0.2578 3,649 $940.71 003-300-017-000 811 COOMBS 1 RETAIL1 $0.2578 2,315 $596.81 003-300-018-000 1226 THIRD 1 RETAIL1 $0.2578 2,369 $610.73 003-300-019-000 801 COOMBS 1 NRETAIL1 $0.1722 4,338 $747.00 003-310-002-000 1030 SEMINARY 1 NRETAIL1 $0.1722 1,307 $225.07 003-310-003-000 1030 B SEMINARY 1 NRETAIL1 $0.1722 871 $149.99 ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

28 003-310-004-000 1030 C SEMINARY 1 NRETAIL1 $0.1722 1,307 $225.07 003-310-005-000 1030 D SEMINARY 1 NRETAIL1 $0.1722 871 $149.99 003-320-001-000 700 MAIN 1 PARK1 $0.0855 59,242 $5,065.19 003-320-003-000 700 MAIN 1 RETAIL1 $0.2578 17,860 $4,604.31 003-320-005-000 600 MAIN 1 RETAIL1 $0.2578 32,670 $8,422.33 003-320-008-000 700 MAIN 1 RETAIL1 $0.2578 17,860 $4,604.31 003-320-013-000 700 MAIN 1 RETAIL1 $0.2578 18,295 $4,716.45 003-330-002-000 1460 FIRST 1 RETAIL1 $0.2578 3,920 $1,010.58 003-330-003-000 1450 FIRST 1 RETAIL1 $0.2578 13,068 $3,368.93 003-330-004-000 1410 FIRST 1 RETAIL1 $0.2578 7,405 $1,909.01 006-133-002-000 930 THIRD 1 RETAIL1 $0.2578 12,197 $3,144.39 003-062-030-000 1727 MAIN 2 RETAIL2 $0.0855 14,810 $1,266.26 003-104-005-000 1519 MAIN 2 RETAIL2 $0.0855 7,405 $633.13 003-104-006-000 1024 NAPA 2 RETAIL2 $0.0855 7,405 $633.13 003-105-005-000 1600 MAIN 2 NRETAIL2 $0.0855 7,841 $670.41 003-105-008-000 1620 MAIN 2 RETAIL2 $0.0855 5,663 $484.19 003-105-009-000 1624 MAIN 2 RETAIL2 $0.0855 8,276 $707.60 003-106-015-000 1502 MAIN 2 RETAIL2 $0.0855 6,098 $521.38 003-106-016-000 1506 MAIN 2 RETAIL2 $0.0855 1,742 $148.94 003-135-012-000 1443 MAIN 2 NRETAIL2 $0.0855 1,307 $111.75 003-135-013-000 1443 MAIN 2 NRETAIL2 $0.0855 2,614 $223.50 003-135-014-000 1443 MAIN 2 NRETAIL2 $0.0855 1,307 $111.75 003-135-016-000 1443 MAIN 2 NRETAIL2 $0.0855 14,375 $1,229.06 003-181-004-000 1275 MCKINSTRY 2 PARK2 $0.0427 13,504 $576.62 003-183-015-000 540 FIRST 2 RETAIL2 $0.0855 479,596 $41,005.46 003-191-002-000 1525 POLK 2 RETAIL2 $0.0855 7,405 $633.13 003-191-004-000 1600 CLAY 2 NRETAIL2 $0.0855 14,810 $1,266.26 003-191-007-000 1630 CLAY 2 PARK2 $0.0427 37,897 $1,618.20 003-191-008-000 1620 CLAY 2 VACANT2 $0.0427 74,923 $3,199.21 003-192-002-000 1700 FIRST 2 RETAIL2 $0.0855 35,719 $3,053.97 003-192-005-000 1750 FIRST 2 NRETAIL2 $0.0855 34,412 $2,942.23 003-193-004-000 1778 SECOND 2 NRETAIL2 $0.0855 7,841 $670.41 003-193-008-000 1790 SECOND 2 NRETAIL2 $0.0855 6,098 $521.38 003-193-010-000 1737 FIRST 2 NRETAIL2 $0.0855 9,148 $782.15 003-193-011-000 1755 FIRST 2 RETAIL2 $0.0855 10,454 $893.82 003-194-001-000 1721 FIRST 2 NRETAIL2 $0.0855 9,148 $782.15 003-194-004-000 1754 SECOND 2 NRETAIL2 $0.0855 9,583 $819.35 003-194-005-000 1776 SECOND 2 NRETAIL2 $0.0855 9,148 $782.15 003-194-006-000 1711 FIRST 2 RETAIL2 $0.0855 9,583 $819.35 003-195-001-000 1600 FIRST 2 NRETAIL2 $0.0855 56,192 $4,804.42 ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

29 003-196-002-000 1635 FIRST 2 NRETAIL2 $0.0855 5,663 $484.19 003-196-005-000 1607 FIRST 2 RETAIL2 $0.0855 4,880 $417.24 003-196-006-000 931 SEMINARY 2 PARK2 $0.0427 4,356 $186.00 003-196-010-000 1700 SECOND 2 NRETAIL2 $0.0855 42,689 $3,649.91 003-201-006-000 1538 THIRD 2 RETAIL2 $0.0855 6,534 $558.66 003-202-001-000 1553 SECOND 2 NRETAIL2 $0.0855 6,970 $595.94 003-202-002-000 1541 SECOND 2 NRETAIL2 $0.0855 5,940 $507.87 003-202-003-000 1505 SECOND 2 PARK2 $0.0427 7,841 $334.81 003-202-011-000 827 SCHOOL 2 RETAIL2 $0.0855 12,632 $1,080.04 003-203-001-000 1531 THIRD 2 RETAIL2 $0.0855 4,792 $409.72 003-203-002-000 1517 THIRD 2 RETAIL2 $0.0855 8,276 $707.60 003-203-003-000 1501 THIRD 2 PARK2 $0.0427 7,405 $316.19 003-203-005-000 705 SCHOOL 2 RETAIL2 $0.0855 3,920 $335.16 003-242-004-000 601 FIRST 2 PARK2 $0.0427 20,909 $892.81 003-242-005-000 585 FIRST 2 PARK2 $0.0427 5,227 $223.19 003-242-006-000 601 FIRST 2 PARK2 $0.0427 33,541 $1,432.20 003-242-007-000 585 FIRST 2 VACANT2 $0.0427 152,460 $6,510.04 003-242-008-000 933 WATER 2 PARK2 $0.0427 71,002 $3,031.79 003-251-005-000 1763 SECOND 2 NRETAIL2 $0.0855 8,276 $707.60 003-251-011-000 1715 SECOND 2 NRETAIL2 $0.0855 5,663 $484.19 003-251-012-000 837 SEMINARY 2 NRETAIL2 $0.0855 3,920 $335.16 003-251-013-000 835 SEMINARY 2 PARK2 $0.0427 3,485 $148.81 003-251-014-000 821 SEMINARY 2 PARK2 $0.0427 5,663 $241.81 003-251-019-000 1766 THIRD 2 NRETAIL2 $0.0855 6,970 $595.94 003-251-020-000 1776 THIRD 2 NRETAIL2 $0.0855 6,534 $558.66 003-251-021-000 1790 THIRD 2 NRETAIL2 $0.0855 6,534 $558.66 003-251-028-000 880 JEFFERSON 2 RETAIL2 $0.0855 24,394 $2,085.69 003-251-029-000 1752 THIRD 2 PARK2 $0.0427 37,026 $1,581.01 003-290-001-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-002-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-003-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-004-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-005-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-006-000 1500 THIRD 2 NRETAIL2 $0.0855 1,307 $111.75 003-290-007-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-008-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-009-000 1500 THIRD 2 NRETAIL2 $0.0855 436 $37.28 003-290-010-000 1500 THIRD 2 NRETAIL2 $0.0855 436 $37.28 003-290-011-000 1500 THIRD 2 NRETAIL2 $0.0855 436 $37.28 003-290-012-000 1500 THIRD 2 NRETAIL2 $0.0855 6,970 $595.94 ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

30 003-352-002-000 1675 SECOND 2 RETAIL2 $0.0855 2,731 $233.50 003-352-003-000 1625 SECOND 2 RETAIL2 $0.0855 2,731 $233.50 006-061-001-000 1405 JUAREZ 2 VACANT2 $0.0427 41,818 $1,785.63 006-062-002-000 400 CLAY 2 VACANT2 $0.0427 7,405 $316.19 006-062-003-000 420 CLAY 2 VACANT2 $0.0427 42,689 $1,822.82 006-063-001-000 426 FIRST 2 VACANT2 $0.0427 43,124 $1,841.39 006-064-001-000 1312 JUAREZ 2 VACANT2 $0.0427 37,462 $1,599.63 006-065-002-000 1221 SILVERADO 2 VACANT2 $0.0427 7,405 $316.19 006-065-003-000 376 FIRST 2 VACANT2 $0.0427 7,405 $316.19 006-065-005-000 1215 SILVERADO 2 VACANT2 $0.0427 7,405 $316.19 006-065-006-000 356 FIRST 2 VACANT2 $0.0427 6,970 $297.62 006-065-007-000 1215 SILVERADO 2 VACANT2 $0.0427 20,909 $892.81 006-073-003-000 345 FIRST 2 PARK2 $0.0427 7,405 $316.19 006-073-004-000 301 FIRST 2 VACANT2 $0.0427 32,670 $1,395.01 006-073-007-000 1120 JUAREZ 2 PARK2 $0.0427 9,583 $409.19 006-073-008-000 302 SECOND 2 PARK2 $0.0427 37,462 $1,599.63 006-073-013-000 359 FIRST 2 NRETAIL2 $0.0855 13,939 $1,191.78 006-131-006-000 802 THIRD 2 RETAIL2 $0.0855 9,148 $782.15 006-131-007-000 820 THIRD 2 RETAIL2 $0.0855 6,970 $595.94 006-131-011-000 807 SOSCOL 2 RETAIL2 $0.0855 26,276 $2,246.60 006-132-001-000 770 THIRD 2 PARK2 $0.0427 13,504 $576.62 006-132-002-000 750 THIRD 2 PARK2 $0.0427 4,356 $186.00 006-132-006-000 760 THIRD 2 PARK2 $0.0427 53,143 $2,269.21 006-144-016-000 640 THIRD 2 RETAIL2 $0.0855 12,197 $1,042.84 006-144-018-000 618 THIRD 2 RETAIL2 $0.0855 7,405 $633.13 044-250-029-000 1500 SOSCOL 2 NRETAIL2 $0.0855 58,806 $5,027.91 044-250-030-000 711 RIVER TERR WAY 2 NRETAIL2 $0.0855 13,939 $1,191.78 044-250-031-000 1650 SOSCOL 2 RETAIL2 $0.0855 16,553 $1,415.28 044-250-032-000 1600 SOSCOL 2 PARK2 $0.0427 24,394 $1,041.62 044-250-033-000 1600 SOSCOL 2 RETAIL2 $0.0855 147,233 $12,588.42 044-250-035-000 1274 MCKINSTRY 2 VACANT2 $0.0427 23,279 $994.01 044-260-003-000 1275 MCKINSTRY 2 PARK2 $0.0427 26,572 $1,134.62 044-260-005-000 1275 MCKINSTRY 2 PARK2 $0.0427 48,352 $2,064.63 044-260-007-000 1275 MCKINSTRY 2 RETAIL2 $0.0855 50,965 $4,357.51 044-540-001-000 1314 MCKINSTRY 2 RETAIL2 $0.0855 51,401 $4,394.79 044-540-002-000 1314 MCKINSTRY 2 RETAIL2 $0.0855 74,052 $6,331.45 045-100-002-000 1515 SILVERADO 2 VACANT2 $0.0427 177,289 $7,570.24 $536,924.13
ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

31 APPENDIX 2
DNPBID

BOUNDARY MAP

ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

32 ATTACHMENT 2

DOWNTOWN NAPA PBID – MANAGEMENT DISTRICT PLAN

33 ATTACHMENT 1

ASSESSMENT
ENGINEER’S
REPORT

ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

ATTACHMENT 1

2026-2032

DOWNTOWN NAPA

PROPERTY & BUSINESS IMPROVEMENT DISTRICT

RENEWAL

ASSESSMENT ENGINEER’S
REPORT

Being Renewed for a 7 Year Term Pursuant to
California Streets and Highways Code Section 36600 et seq.

Property & Business Improvement District Act of 1994, as amended

Prepared by
Edward V. Henning
California Registered Professional Engineer # 26549
Edward Henning & Associates

April 17, 2025

V 3.0

ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

2 ASSESSMENT ENGINEER’S REPORT

To Whom It May Concern:

I hereby certify to the best of my professional knowledge and experience that each of the i dentified benefiting properties located within the proposed renewed Downtown Napa Property & Business Improvement District ("DNPBID") being renewed for a seven (7) year term will receive a special benefit over and above the benefits conferred on the public at large and that the amount of the proposed assessment is proportional to, and no greater than the special benefits conferred on each respective property.

Introduction

This Assessment Engineer’s Report (“Report”) serves as the “detailed engineer’s report” required by Section 4(b) of Article XIIID of the California Constitution (Proposition 218) to support the benefit property assessments to be levied within the proposed DNPBID in the City of Napa, California being renewed for a seven (7) year term. The term “District” and “DNPBID” are used interchangeably throughout this Report. The discussion and analysis contained within this Report constitutes the required “nexus” of rationale between assessment amounts levied and special ben efits derived by real properties within the proposed renewed DNPBID .

April 17, 2025
3/31/2 6
ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

3 Background
The DNPBID is a property-based benefit assessment type district being renewed for a seven (7) year term pursuant to Section 36600 et seq. of the California Streets and Highways Code (as amended), also known as the Property and Business Improvement District Law of 1994 (the “Act”). Due to the benefit assessment nature of assessments levied within a property and business improvement district (“ PBID”), district program costs are to be distributed amongst all identified benefiting properties based on the proportionate amount of special program benefit each property is projected to derive from the assessments levied. Only those properties expected to derive special benefits from PBID funded programs and activities may be assessed and only in an amount proportiona te to the special benefits expected to be conferred on each assessed property.

Supplemental Article XIIID Section 4(b) California Constitution Proposition 218 Procedures and Requirements

Proposition 218, approved by the voters of California in November of 1996, adds a supplemental array of procedures and requirements to be carried out prior to levying a property -based assessment like the DNPBID . These requirements are in addition to requirements imposed by State and local assessment enabling laws. These requirements were “chaptered” into law as Article XIIID Section 4(b) of the California Constitution (hereinafter Article XIIID).

Since Article XIIID provisions will affect all subsequent calculations to be made in the final assessment formula for the DNPBID , these supplemental requirements will be taken into account. The key provisions of Article XIIID along with a description of how the DNPBID complies with each of these provisions are delineated below.

(Note: All section references below pertain to Article XIII of the California Constitution):

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DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

4 Finding 1. From Section 4(a): “Identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed”

Setting
The DNPBID is located east of State Highway 29 in the historic center of Downtown Napa at the confluence of the Napa River and Napa Creek. The name of the proposed renewed PBID is the Downtown Napa Property and Business Improvement District (DNPBID or District).

General Boundary Description
The boundaries of the District have been determined based on the concentrated commercially zoned, pedestrian oriented, retail-related properties in the heart of Downtown Napa. The DNPBID is centered along Main Street and 1st Street, varying one to four blocks in each direction.

The District is bounded on all sides by either natural barriers (i.e. the Napa River) , non-pedestrian commercial nodes or residentially zoned parcels and neighborhoods which, according to State of California Streets and Highways Code Section 36632(c), are conclusively presumed to not benefit from DNPBID funded activities and therefore cannot be assessed. The DNPBID boundaries are set to exclude any whole parcels zoned solely for residential purposes.

The DNPBID includes 631 parcels, of which 273 are identified by this Assessment Engineer as assessable and on which proportionate and special benefits will be conferred. The remaining 358 parcels are deemed non-assessable by this Assessment Engineer in that they consist of the following: residential parcels with 1-4 units , including residential condominium units ; non-profit owned and used parcels ; flood control parcels; and, railroad rights of way parcels. It has been determined by this Assessment Engineer that none of these land use and ownership types will specially benefit from the proposed DNPBID programs, activities and improvements and thus, will not be assessed. No DNPBID funded programs activities and improvements will be provided for the direct and special benefit of any of the non-assessed parcels.

Benefit Zones
There are two benefit zones in the DNPBID .

Zone 1 is the core retail center of Downtown Napa and consists of commercially zoned properties centered along Main Street and 1 st Street. Retail activity and pedestrian traffic are highest in this portion of the DNPBID , and thus these parcels require the highest level of programmed and response DNPBID services.

As a result, Zone 1 parcels will receive 100% of their proportionate special benefit from Zone 1 DNPBID funded levels of services and will be assessed at higher rates per square foot of parcel land area than Zone 2 parcels as delineated in this Report and the Management District Plan . These rates and the resulting Zone 1 assessment revenue are reflected in the budget allocation of funds for Zone 1 and the corresponding proportionate special benefits conferred on Zone 1 parcels.

Zone 2 consists of the remaining commercially zoned parcels within the DNPBID boundaries. Zone 2 has less retail activity and pedestrian traffic than the Zone 1 parcels and requires lower levels of programmed and response service from the DNPBID . As a result, Zone 2 parcels will receive 100% of their proportionate special benefit from Zone 2 DNPBID funded levels of services and will be assessed at lower rates per square foot of parcel land area than Zone 1 as delineated in this Report and the Management District Plan . Th ese rates and the resulting Zone 2 assessment revenue are reflected in the budget ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

5 allocation of funds for Zone 2 and the corresponding proportionate special benefits conferred on Zone 2 parcels.

A list of all parcels included in the proposed renewed DNPBID is shown as Appendix 1, attached to this Report identified by their respective Napa County assessor parcel number. The boundary of the proposed renewed DNPBID and benefit zones are shown on the map of the proposed renewed DNPBID attached as Appendix 2 to this Report.

All identified assessed parcels within the above -described boundaries shall be assessed to fund supplemental special benefit programs, services and improvements as outlined in this Report and in the Management District Plan . All DNPBID funded services, programs and improvements provided within the above described boundaries shall confer special benefit to identified assessed parcels within the District boundaries and none will be provided outside of the District. Each assessed parcel within the DNPBID will proportionately and specially benefit from the District funded programs and services (i.e.

Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration). These services, programs and improvements are intended to improve commerce, employment, rents and occupancy rates and investment viability of individually assessed parcels and businesses on them within the DNPBID . The DNPBID confers special benefits on each and every individually assessed parcel by reducing litter and debris , deterring crime, improving aesthetics and marketing goods and services available f rom assessed parcels and the businesses on them within the District, all considered necessary in a competitive properly managed business district. All District funded services programs and improvements are considered supplemental, above normal base level services provided by the City of Napa and are only provided for the special benefit of assessed parcels within the boundaries of the proposed renewed DNPBID .

Finding 2. From Section 4(a): “Separate general benefits (if any) from the special benefits conferred on parcel(s). Only special benefits are assessable. “

QUANTITATIVE BENEFIT ANALYSIS

As stipulated in Article XIIID Section 4(b) of the California Constituti on, assessment d istrict programs and activities confer a combination of general and special benefits to properties, but the only program benefits that can be assessed are those that provide special benefit to the assessed properties. For the purposes of this analysis, a “general benefit” is hereby defined as: “A benefit to properties in the area and in the surrounding community or benefit to the public in general resulting from the improvement, activity, or service to be provided by the assessment levied”. “Sp ecial benefit” as defined by the California State Constitution means a distinct benefit over and above general benefits conferred o n real property located in the district.

The property uses within the boundaries of the District that will receive special benefits from District funded programs and services are currently a mi x of retail, restaurant, office, service and general commercial. Services, programs and improvements provided and funded by the District (i.e.

Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration) are primarily designed to provide spe cial benefits to identified assessed parcels and the array of land uses within the boundaries of the DNPBID as described in the Work Plan Details starting on ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

6 page 12 of this Report.

The proposed renewed District programs, improvements and services and Year 1 – 2026 budget allocation by Zone are shown in the Table below:

Year 1 – 2026 DNPBID Special Benefit Budget By Zone (Assessment Revenue Only)

BENEFIT
ZONE

BEAUTIFY,

MAINTENANCE,

INFRASTRUCTURE

MARKETING,

AMBASSADOR
&

SAFEKEEPING

ADVOCACY &
ADMINISTRATION TOTAL $ TOTAL %
% 60.00% 30.00% 10.00% 100.00%
1 $218,024 $109,012 $36,337 $363,373 67.6768%
2 $104,131 $52,065 $17,355 $173,551 32.3232%
TOTAL $322,155 $161,077 $53,692 $536,924 100.00%

The special benefits conferred on assessed parcels within the DNPBID are particular and distinct to each and every identified assessed parcel within the DNPBID and are not provided to non -assessed parcels outside of the DNPBID . These programs, services and improvements will only be provided to each individual assessed parcel within the District boundaries and, in turn, confer proportionate “special benefits” to each assessed parcel.

In the case of the DNPBID , the very nature of the purpose of this DNPBID is to fund supplemental programs, services and improvements to assessed parcels within the District boundaries above and beyond what is being currently funded either via normal tax supported methods or other funding sources. The City of Napa does not provide these programs and services. All benefits derived from the assessments to be levied on assessed parcels within the District are for services, programs and improvements directly benefiting each individual assessed parcel within the District. No District funded services, activities or programs will be provided outside of the District boundaries.

While every attempt is made to provide District services and programs to confer benefits only to those identified assessed parcels within the District, the California State Constitution was amended via Proposition 218 to stipulate that general benefits exist, either by design or unintentional, in all assessment districts and that a portion of the program costs must be considered attributable to general benefits and assigned a value. General benefits cannot be funded by assessment revenues. General benefits might be conferred on parcels within the DNPBID , or “spillover” onto parcels surrounding the DNPBID , or to the public at large who might be passing through the DNPBID with no intention of transacting business within the DNPBID or interest in the DNPBID itself.

Empirical assessment engineering analysis throughout California has found that general benefits within a given business improvement district tend to range from 2 -6% of the total costs. There are three methods that have been used by this Engineer for determining general and special benefit values within assessment districts:

(1) The parcel by parcel allocation method
(2) The program/activity line item allocation method, and ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

7 (3) The composite district overlay determinant method.

A majority of PBIDs in California for which this Assessment Engineer has provided assessment engineering services in conformance with Article XIIID Section 4(b) of the California Constitution have used Method #3, the composite district overlay determinant method which will be used for the DNPBID.

This method of computing the value of general benefit involves a composite of three distinct types of general benefit – general benefit to assessed parcels within the DNPBID , general benefit to the public at large within the DNPBID and general benefit to parcels outside the DNPBID .

General Benefit – Assessed Parcels within District

DNPBID funded programs are narrowly designed and carefully implemented to specially benefit the assessed District parcels and are only provided for the special benefit to each and every assessed parcel within the District. It is the opinion of this Engineer, bas ed on over 30 years of professional assessment engineering experience, that nearly 100% of benefits conferred on assessed parcels within the District are distinct and special . I n the case of the DNPBID , it is projected that there are 0.25% general benefits conferred on these assessed parcels. This high ratio of special benefits to general benefits is because the DNPBID funded programs and services are specially geared to the unique needs of each assessed parcel within the DNPBID and are directed specially only to these assessed parcels. This concept is further reinforced by the proportionality of special benefits conferred on each assessed parcel within the District as determined by the special benefit assessment formula as it is applied to the unique and varying property characteristics and land uses of each assessed parcel. The computed 0.25% general benefit value on assessed parcels within the DNPBID equates to $1,342 or (.25% x $536,924).

General Benefit – Public At Large

While the DNPBID funded programs are narrowly designed and carefully implemented to specially benefit the assessed District properties and are only provided for the special benefit to each and every assessed parcel within the District, these District funded programs may also provide an incidental general benefit to the public at large within the District.

For the proposed D NPBID activities, assessment engineering experience in California, including very extensive professionally conducted intercept surveys, has found that generally over 95% of people moving about within similar district boundaries are engaged in business related to assessed parcels and businesses located within them, while the public at large “just passing through” is typically 5% or less.

Based on typical general benefit factors used in similar districts throughout California, it is the opinion of this Engineer that general benefit factors for each of the District funded special benefit program element costs that might provide an immediate general benefit to the public at large are as shown in the chart below. These factors are applied to each program element costs in order to compute the dollar and percent value of general benefits to the public at large. The total dollar value of this gene ral benefit type equates to $5.905 as delineated in the following Table:

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DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

8 Year 1 – 2026 DNPBID GENERAL BENEFITS TO “PUBLIC AT LARGE”

A B C E
Program Element Dollar
Allocation
General
Benefit
Percent
General
Benefit
Factor
General
Benefit Value
(A x C)
BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $322,155 1.50% 0.0150 $4,832 MARKETING, AMBASSADOR & SAFEKEEPING $161,077 0.50% 0.0050 $805 ADVOCACY & ADMINISTRATION $53,692 0.50% 0.0050 $268
TOTAL $536,924 $5,905

Spillover General Benefits to Parcels Outside of District

While District programs and services will not be provided directly to parcels outside the District boundaries nor non-assessed parcels within the DNPBID, it is reasonable to conclude that District services may confer an indirect general benefit on non-assessed parcels within the DNPBID and those immediately outside and adjacent to the District boundaries. An inventory of the District boundaries finds that the District is surrounded by 142 parcels (32 adjacent to Zone 1 and 110 adjacent to Zone 2). Of these, 44 are parcels with commercial uses (2 adjacent to Zone 1 and 42 adjacent to Zone 2) and 98 are parcels with residential, government or non-profit uses (30 adjacent to Zone 1 and 68 adjacent to Zone 2 ). There are 358 non-identified (i.e. not assessed) exempt parcels within the DNPBID boundaries (134 in Zone 1 and 224 in Zone 2). These exempt parcels are primarily residential condominium units with a few non-profit ownerships and uses.

The 142 parcels outside the District boundaries adjacent to or across streets or alleys from assessed parcels within the District can reasonably be assumed to receive some indirect general benefit as a result of DNPBID funded programs, services and improvements. Based on over 30 years of assessment engineering experience, it is the opinion of this Engineer that a benefit factor of 1.0 be attributed to the 273 identified assessed parcels within the District; a benefit factor of 0. 0075 be attributed to general benefits conferred on the 358 non-assessed parcels within the DNPBID as well as the 44 commercial parcels adjacent to or across a street or alley from the DNPBID ; and a benefit factor of 0.0025 be attributed to general benefits conferred on the 98 residential, government and non -profit owned/used parcels adjacent to or across a street or alley from the DNPBID . These benefit factors are further adjusted for each benefit zone by a factor of 0.67 for Zone 1 and 0.33 for Zone 2 as shown in the Table below:

Year 1 – 2026 DNPBID “Spillover” Benefit Factors

Inventory & Assigned factors Zone
# of
Parcels
Full
Benefit
Factor
Zone
Adj
Adj
Benefit
Factor
Assessed Parcels Within BID 1 167 1.0000 0.6650 0.6650
Unassessed Parcels Within BID 1 134 0.0075 0.6650 0.0050 Comm Parcels Out 1 2 0.0075 0.6650 0.0050
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DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

9 Other Parcels Out 1 30 0.0025 0.6650 0.0017
Assessed Parcels Within BID 2 106 1.0000 0.3350 0.3350
Unassessed Parcels Within BID 2 224 0.0075 0.3350 0.0025 Comm Parcels Out 2 42 0.0075 0.3350 0.0025
Other Parcels Out 2 68 0.0025 0.3350 0.0008

The cumulative dollar value of the Spillover general benefit type equates to $5,959 (Zone 1: $2,192 + $33 + $167 = $2,392 and Zone 2: $2,778 + $521 + $268 = $3,567) as delineated in the Table below.

YEAR 1 – 2026 DNPBID “Spillover” General Benefits

Parcel Type Quantity
Adjusted
Benefit
Factor
Benefit
Units
Benefit
Percent
Benefit
Value
ZONE 1
Assessed Parcels Within BID 167 0.6650 111.055 99.3461% $363,373 Unassessed Within BID 134 0.0050 0.670 0.5994% $2,192 Comm Parcels Out 2 0.0050 0.010 0.0089% $33
Other Parcels Out 30 0.0017 0.051 0.0456% $167
SUBTOTAL 111.786 100.00% $365,765
ZONE 2
Assessed Parcels Within BID 106 0.3300 34.980 97.9859% $173,551 Unassessed Within BID 224 0.0025 0.560 1.5687% $2,778 Comm Parcels Out 42 0.0025 0.105 0.2941% $521
Other Parcels Out 68 0.0008 0.054 0.1513% $268
SUBTOTAL 35.699 100.00% $177,118

Composite General Benefit

Based on the general benefit values delineated in the three sections above, the total value of general benefits conferred on assessed parcels within the District, the public at large and parcels outsid e the District equates to $13,206 ($1,342 + $5,905 + $5,959) or 2.4005%. This leaves a value of 9 7.5955% assigned to special benefit related costs. For the purposes of this analysis, the general benefit value of

2.4005% will be conservatively rounded up to 2 .5% or $13,767. Total program costs are estimated to be $550,691. Subtracting the composite general benefit value of $ 13,767 from the total estimated program cost of $550,691 results in a special benefit value of $536,924. This is the total amount of assessments to be levied on the 273 assessed parcels in the proposed renewed DNPBID for Year 1-2026. General benefit costs of $13,767 will need to be funded by other non-assessment sources such as grants, event proceeds, dues and fees.

The program special benefit related cost allocations of the District assessment revenues for Year 1 (2026) are shown in the Table on page 1 6 of this Report. The projected program special benefit related cost allocations of the District assessment revenues for the 7-year District term, assuming a 5% maximum ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

10 annual assessment rate increase (3% for programs + 2% for special projects), are shown in the Table on page 17 of this Report.

A breakdown of projected special and general benefits for each year of the 7-year renewal term, assuming a 5% maximum annual assessment rate increase (3% for programs + 2% for special projects) is shown in the following Table:

7 Year Special + General Benefits
(Assumes 5% max rate increase per year – 3% for programs + 2% for special projects )

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 1 - 2026 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $218,024 $5,493 $223,517 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $109,012 $2,746 $111,758 30.00% ADVOCACY & ADMINISTRATION $36,337 $915 $37,252 10.00%
TOTAL $363,373 $9,154 $372,527 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $104,131 $2,768 $106,899 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $52,065 $1,384 $53,449 30.00% ADVOCACY & ADMINISTRATION $17,355 $461 $17,816 10.00%
TOTAL $173,551 $4,613 $178,164 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $322,155 $8,261 $330,416 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $161,077 $4,130 $165,207 30.00% 1&2 ADVOCACY & ADMINISTRATION $53,692 $1,376 $55,068 10.00% 1&2 TOTAL $536,924 $13,767 $550,691 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 2 - 2027 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $228,925 $5,768 $234,693 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $114,463 $2,883 $117,346 30.00% ADVOCACY & ADMINISTRATION $38,154 $961 $39,115 10.00%
TOTAL $381,542 $9,612 $391,154 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $109,338 $2,906 $112,244 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $54,668 $1,453 $56,121 30.00% ADVOCACY & ADMINISTRATION $18,223 $484 $18,707 10.00%
TOTAL $182,229 $4,843 $187,072 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $338,263 $8,674 $346,937 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $169,131 $4,336 $173,467 30.00% 1&2 ADVOCACY & ADMINISTRATION $56,377 $1,445 $57,822 10.00% 1&2 TOTAL $563,771 $14,455 $578,226 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 3 - 2028 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $240,371 $6,056 $246,427 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $120,186 $3,027 $123,213 30.00% ADVOCACY & ADMINISTRATION $40,062 $1,009 $41,071 10.00% ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

11 TOTAL $400,619 $10,092 $410,711 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $114,805 $3,051 $117,856 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $57,401 $1,526 $58,927 30.00% ADVOCACY & ADMINISTRATION $19,134 $508 $19,642 10.00%
TOTAL $191,340 $5,085 $196,425 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $355,176 $9,107 $364,283 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $177,587 $4,553 $182,140 30.00% 1&2 ADVOCACY & ADMINISTRATION $59,196 $1,517 $60,713 10.00% 1&2 TOTAL $591,959 $15,177 $607,136 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 4 - 2029 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $252,390 $6,359 $258,749 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $126,195 $3,178 $129,373 30.00% ADVOCACY & ADMINISTRATION $42,065 $1,059 $43,124 10.00% TOTAL $420,650 $10,596 $431,246 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $120,545 $3,204 $123,749 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $60,271 $1,602 $61,873 30.00% ADVOCACY & ADMINISTRATION $20,091 $533 $20,624 10.00%
TOTAL $200,907 $5,339 $206,246 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $372,935 $9,563 $382,498 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $186,466 $4,780 $191,246 30.00% 1&2 ADVOCACY & ADMINISTRATION $62,156 $1,592 $63,748 10.00% 1&2 TOTAL $621,557 $15,935 $637,492 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 5 - 2030 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $265,010 $6,677 $271,687 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $132,505 $3,337 $135,842 30.00% ADVOCACY & ADMINISTRATION $44,168 $1,112 $45,280 10.00% TOTAL $441,683 $11,126 $452,809 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $126,572 $3,364 $129,936 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $63,285 $1,682 $64,967 30.00% ADVOCACY & ADMINISTRATION $21,096 $560 $21,656 10.00%
TOTAL $210,953 $5,606 $216,559 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $391,582 $10,041 $401,623 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $195,790 $5,019 $200,809 30.00% 1&2 ADVOCACY & ADMINISTRATION $65,264 $1,672 $66,936 10.00% 1&2 TOTAL $652,636 $16,732 $669,368 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 6 - 2031 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $278,261 $7,011 $285,272 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $139,130 $3,504 $142,634 30.00% ADVOCACY & ADMINISTRATION $46,376 $1,168 $47,544 10.00% ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

12 TOTAL $463,767 $11,683 $475,450 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $132,901 $3,532 $136,433 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $66,449 $1,766 $68,215 30.00% ADVOCACY & ADMINISTRATION $22,151 $588 $22,739 10.00%
TOTAL $221,501 $5,886 $227,387 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $411,162 $10,543 $421,705 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $205,579 $5,270 $210,849 30.00% 1&2 ADVOCACY & ADMINISTRATION $68,527 $1,756 $70,283 10.00% 1&2 TOTAL $685,268 $17,569 $702,837 100.00%

YR ZONE PROGRAM CATEGORY

SPECIAL

BENEFITS

GENERAL

BENEFITS
TOTAL

BENEFITS
% OF
TOTAL
YR 7 - 2032 1 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $292,174 $7,362 $299,536 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $146,087 $3,679 $149,766 30.00% ADVOCACY & ADMINISTRATION $48,695 $1,226 $49,921 10.00% TOTAL $486,956 $12,267 $499,223 100.00%

2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $139,546 $3,709 $143,255 60.00% MARKETING, AMBASSADOR & SAFEKEEPING $69,771 $1,854 $71,625 30.00% ADVOCACY & ADMINISTRATION $23,259 $617 $23,876 10.00%
TOTAL $232,576 $6,180 $238,756 100.00%

1&2 BEAUTIFY, MAINTENANCE, INFRASTRUCTURE $431,720 $11,071 $442,791 60.00% 1&2 MARKETING, AMBASSADOR & SAFEKEEPING $215,858 $5,533 $221,391 30.00% 1&2 ADVOCACY & ADMINISTRATION $71,954 $1,843 $73,797 10.00% 1&2 TOTAL $719,532 $18,447 $737,979 100.00%

DISTRICT WORK PLAN

Overview

Services, programs and improvements provided and funded by the District include Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration.

Each of these is designed to provide special benefits as described below to each and every identified assessed parcel within the boundaries of the District. The property uses within the boundaries of the District that will receive special benefits from District funded programs, services and improvements are currently a unique mix of retail, restaurant, office, service and general commercial.

These special benefits are particular and distinct t o each and every identified assessed parcel within the DNPBID and are not provided to non-assessed parcels within or outside of the District. These programs, services and improvements will only be provided to each individual assessed parcel within the District boundaries and, in turn, confer proportionate "special benefits” to each assessed parcel.

In the case of the DNPBID , the very nature of the purpose of this District is to fund supplemental programs, services and improvements to assessed parcels within the District boundaries above and beyond the base line services provided by the City of Napa. The City of Napa does not provide these supplemental ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

13 programs and services. All benefits derived from the assessments to be levied on assessed parcels within the District are for services, programs and improvements directly benefiting each individual assessed parcel within the District. No District funded services, activities or programs will be provided outside of the District boundaries.

The program special benefit cost allocation s of the District assessment revenues for Year 1 ( 2026) are shown in the Table on page 16 of this Report. The projected program special benefit cost allocations of the District assessment revenues for the 7-year District term, assuming a 5% maximum annual assessment rate increase (3% for programs + 2% for special projects) , are shown in the Table on page 17 of this Report.

WORK PLAN DETAILS

The services to be provided by the DNPBID are all designed to contribute to the cohesive commercial fabric and to ensure economic success and vitality of the District. The assessed parcels in the DNPBID will specially benefit from the District programs in the form of increasing commerce and improving economic success and vitality through meeting the DNPBID goals: to improve cleanliness, public safety, beautification, landscaping, and to attract and retain businesses and services, and ultimately to increase commerce and improve the economic viability of each individual assessed parcel.

The following programs, services and improvements are proposed by the DNPBID to specially benefit each and every individually assessed parcel within the District boundaries. DNPBID services, programs and improvements will not be provided to parcels outside the District boundary. Assessment funds generated in each benefit zone shall only be used to provide services which specially benefit individual assessed parcels within that benefit zone.

Beautification, Maintenance, Infrastructure
$322,155 (Special Benefits) + $8,261 (General Benefits) = $330,416 (60%) “Beautification” includes physical improvements for the special benefit of each identified and assessed parcel within the DNPBID . Types of physical improvements may include: street furniture such as benches and trash bins; additional tree planting and decorative tree wells; painting of street light poles; decorative amenities such hanging planter baskets , street light pole flags/seasonal banners; Christmas decorations, lighting and garland ; freestanding landscape containers; and other improvements, as approved by the Owners’ Association.

“Maintenance” is described as follows: With the use of day porters, sidewalks and parking garages will be kept clean and graffiti free. Tree wells will be kept clear of trash and debris, weeded as needed , and will be watered on a regular basis until mature enough to be self -sustaining. Sidewalk and gutter areas will be pressure washed on a regular basis. Hanging planter baskets will be watered and kept fresh and attractive. Maintenance service levels will be higher in Zone 1 and less in Zone 2, commensurate with the assessment rate structure.

“Infrastructure” includes utility box aesthetic wraps and could include other streetscape upgrades such as decorative sidewalk and crosswalk enhancements
ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

14 The Beautification, Maintenance, Infrastructure component is designed to specially benefit each identified and assessed parcel within the DNPBID by professionally managing the appearance of each parcel as an attractive and inviting place to work, transact business, shop and dine. This component is designed to attract more commercial customers and clients, employees, tenants and investors which are intended to increase business volumes, sales transactions, commercial occupancies, commercial rental income and return on investments. A poorly maintained environment deters commerce and may fail to attract patrons and visitors, and reduce commercial rents and commercial occupancies. Beautification, Maintenance, Infrastructure services and improvements will be provided only within the DNPBID boundaries and for the special benefit of identified and assessed parcels within the DNPBID .

Marketing, Ambassador, Safekeeping
$161,077 (Special Benefits) + $4,130 (General Benefits) = $165,207 (30%) “Marketing” may include, but is not limited to, newsletters, website and social media management, development and distribution of promotional materials (such as event flyers, business coupon books, business directories/maps), special events, media advertising and other programs that will promote the array of goods and services available within the DNPBID . The Marketing program helps meet the goals of business attraction and retention and increased commerce.

The Marketing program is designed with the intent to increase the public’s awareness of the DNPBID as a single destination in order to attract consumers to the array of attractions, events, and services which are intended to increas e commerce for each assessed parcel in the DNPBID . Marketing efforts will be designed to improve the commercial core by implementing programs to attract pedestrians, increase lease rates, commercial rentals, parking revenues, retail customers, restaurant patrons for the assessed parcels in the DNPBID . The Owners’ Association will continue to use the website supported by the Tourist Improvement District and Downtown Napa Association to promote the assessed DNPBID parcels in an effort to increase awareness of the District as a destination for consumers and tenants and increase occupancy and commerce on the assessed parcels. Th e website is designed to provide visitors information about the DNPBID in order to attract these visitors and attract more business from out of the area, to inc rease commerce and improve the economic vitality of assessed parcels.

For the array of land uses within the DNPBID (i.e. retail, restaurant, office, service and general commercial) this work plan component is specifically designed to attract more customers, employees, tenants and investors. Special benefit will be conferred on each and every assessed parcel in the DNPBID as a result of marketing assessed parcels and the goods and services and spaces available on these assessed parcels. This in turn, is intended to increase business volumes, sales transactions, commercial occupancies, commercial rental income and investmen t vi ability. The Marketing work plan component will only be provided to, and for the direct and special benefit of, each identified assessed parcel within the DNPBID. “Ambassador, Safekeeping” - Ambassadors are trained by safety professionals and will regularly patrol the District. Their duties include providing directional and other assistance to guide pedestrians to assessed parcels and serving as “eyes and ears” on the street to enable fast responses to issues that negatively impact the assessed parcels. Ambassador services are more concentrated in the areas with the highest foot traffic and those identified by police and tenants as requiring the most coverage. Ambassadors will regularly patrol the district to assist patrons and monitor cleanliness and safety.

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DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

15 The “Ambassador, Safekeeping” component is designed to specially benefit each identified and assessed parcel and land use within the DNPBID. This element is designed to establish and keep the DNPBID area a safe place to visit, work, transact business, shop and dine. These services are designed to attract more customers, clients, employees, tenants and investors which potentially would increase business volumes, sales transactions, occupancies, rental income and return on investments. “Ambassador, Safekeeping ” services will be provided only within the DNPBID boundaries and for the special benefit of identified and assessed parcels and land uses within the DNPBID.

Advocacy & Administration
$53,692 (Special Benefits) + $1,376 (General Benefits) = $55,068 (10%) “Advocacy & Administ ration” includes the cost of personnel to oversee implementation of th e Management District Plan and the various programs, services and improvement projects delineated in the Plan during the District’s 5-year term. This element also includes oversight of the Owners’ Association’s compliance with the terms of its contract with the City. This component also includes accounting/bookkeeping/legal fees and expenses, Directors & Officers and General Liability insurance and o ther operating expenses such as rent, equipment, printing, postage, supplies, production of the Annual Report and Budget and other reporting. This component also includes positioning the Owners’ Association to advocate for the priorities, funding and needs of DNPBID from the various levels of government. This component also includes County collection fees, allowance for delinquent assessment payments and other variable and unforeseen expenses related to each program element. This program element may also include assessment reserves being held for future special projects. Assessment funds remaining in the last two years of the proposed DNPBID renewal term may be used to develop the Management District Plan, Engineer’s Report and related renewal costs for the following renewal term.

This component is key to the proper expenditure of DNPBID assessment funds and the administration of DNPBID programs and activities that are intended to provide consistent and effective services for the special benefit of assessed properties within the DNPBID which may in turn, increase business volumes, commercial occupancies and rental income and return on investments for each parcel and business within the DNPBID . This component pertains only to the administration and operation of the DNPBID and will only be provided for matters pertaining to each individual assessed parcel within the DNPBID boundaries that will, in turn, specially benefit from this activity.

In summary, all District funded services, programs and improvements described above confer special benefits to identified assessed parcels inside the District boundaries, and none will be provided outside of the District. Each assessed parcel within the DNPBID will proportionately and specially benefit from the Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration. These services, programs and improvements are intended to improve commerce, employment, rents, occupancy rates and investment viability of assessed parcels within the DNPBID by reducing litter and debris, deterring crime, maintaining landscaping and physical improvements and professionally marketing goods, services and spaces available within the District, all considered necessary in a competitive, properly managed, contemporary business district. All District funded services programs and improvements are considered supplemental, above normal base level services provided by the City of Napa and are only provided for the special benefit of each and every assessed parcel within the boundaries ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

16 of the DNPBID .

PROGRAM & ACTIVITY BUDGET

Each identified assessed parcel within the DNPBID will be assessed the full amount of the proportionate special benefit conferred upon it based on the level of District funded services provided within each benefit zone. The projected District program special benefit (assessment) cost allocation budget for Year 1 (2026) is shown in the following Table:

DNPBID Year 1 (2026) Special Benefit Assessment Budget By Zone

BENEFIT
ZONE

BEAUTIFY,

MAINTENANCE,

INFRASTRUCTURE

MARKETING,

AMBASSADOR &

SAFEKEEPING

ADVOCACY &
ADMINISTRATION TOTAL $
TOTAL
%
% 60.00% 30.00% 10.00% 100.00%
1 $218,024 $109,012 $36,337 $363,373 66.4923%
2 $104,131 $52,065 $17,355 $173,551 33.5077%
TOTAL $322,155 $161,077 $53,692 $536,924 100.0000%

In order to carry out the District programs outlined in the previous section, a Year 1 assessment budget of $536,924 is projected. Since the District is planned for a 7-year term, projected program costs for future years (Years 2-7) are set at the inception of the District. While future inflationary and other program cost increases are unknown at this point, a maximum increase of 5% per annum , commensurate to special benefits received by each assessed parcel, is incorporated into the projected program costs and assessment rates for the 7-year District term. It is noted that the 5% maximum annual rate increase includes up to 3% per year for program cost increases plus up to 2% per year for special projects with an accrual allowance to fund the actual cost of special programs in any given future year or years of the 7 year renewal term.

Funding carryovers, if any, may be reapportioned the following year for related programs, services and improvements. Detailed annual budgets will be prepared by the Owners’ Association Board and included in an Annual Plan for the City Council’s review and approval.

It is recognized that market conditions may cause the cost of providing goods and services to fluctuate from year to year during the 7-year term of the proposed renewed District. Accordingly, the Owners’ Association shall have the ability to reallocate up to 25% of any budget line item, within the budget categories, based on such cost fluctuations subject to the review and approval by the Owners’ Association Board. Such reallocation will be included in the Annual Planning Report for the approval by the Napa City Council pursuant to the Streets and Highways Code Section 36650. Any accrued interest or delinquent payments may be expended in any budget category .

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17 A 7-year projected DNPBID special benefit budget is shown in the following Table:

YEAR 1-7 PROJECTED DNPBID ASSESSMENT BUDGET SUMMARY (Special Benefits) (Assumes 5% max rate increase per year – 3% plus 2% for special projects )

YEAR

BENEFIT
ZONE

BEAUTIFY,

MAINTENANCE,

INFRASTRUCTURE

MARKETING,

AMBASSADOR,

SAFEKEEPING

ADVOCACY &

ADMINISTRATION TOTAL
% 60.00% 30.00% 10.00% 100%
1 1 $218,024 $109,012 $36,337 $363,373
2 $104,131 $52,065 $17,355 $173,551
TOTAL $322,155 $161,077 $53,692 $536,924

2 1 $228,925 $114,463 $38,154 $381,542
2 $109,338 $54,668 $18,223 $182,229
TOTAL $338,263 $169,131 $56,377 $563,771

3 1 $240,371 $120,186 $40,062 $400,619
2 $114,805 $57,401 $19,134 $191,340
TOTAL $355,176 $177,587 $59,196 $591,959

4 1 $252,390 $126,195 $42,065 $420,650
2 $120,545 $60,271 $20,091 $200,907
TOTAL $372,935 $186,466 $62,156 $621,557

5 1 $265,010 $132,505 $44,168 $441,683
2 $126,572 $63,285 $21,096 $210,953
TOTAL $391,582 $195,790 $65,264 $652,636

6 1 $278,261 $139,130 $46,376 $463,767
2 $132,901 $66,449 $22,151 $221,501
TOTAL $411,162 $205,579 $68,527 $685,268

7 1 $292,174 $146,087 $48,695 $486,956
2 $139,546 $69,771 $23,259 $232,576
TOTAL $431,720 $215,858 $71,954 $719,532

The DNPBID assessments may increase for each individual parcel each year during the 7-year effective operating period, but not to exceed 5% per year , commensurate to special benefits received by each assessed parcel, and must be approved by the Owners’ Association Board of Directors, included in the Annual Planning Report and adopted by the City of Napa City Council. It is noted that the 5% maximum annual rate increase includes up to 3% per year for program cost increases plus up to 2% per year for special projects with an accrual allowance to fund the actual cost of special programs in any given future year or years of the 7 year renewal term. .Any accrued interest and delinquent payments will be expended within the budgeted categories. The Owners’ Association Board of the Directors (“Property Owners’ Association of the DNPBID ) shall determine the percentage increase to the annual assessment and the ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

18 methodology employed to determine the amount of the increase. The Owners’ Association Executive Director shall communicate the annual increase to the City each year in which the District operates in documents provided for the Annual Report or at a time determined in the Administ ration Contract held between the Owners’ Association and the City of Napa.

No bonds are to be issued in conjunction with the proposed renewed District.

Pursuant to Section 36671 of the Streets and Highways Code, any unexpended/unencumbered funds remaining after the 7th year of operation will be rolled over into the renewal budget or returned to stakeholders if the District is not renewed in accordance wit h State Law. District assessment funds may be used to pay for costs related to the following District renewal term .

Finding 3. From Section 4(a): “(Determine) the proportionate special benefit derived by each parcel in relationship to the entirety of the..........cost of public improvement(s) or the maintenance and operation expenses...........or the cost of the property related service being provided.

Each identified assessed parcel within the district will be assessed based on property characteristics unique only to that parcel. Based on the specific needs and corresponding nature of the program activities to be funded by the proposed renewed DNPBID (i.e. Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration ). It is the opinion of this Assessment Engineer that the assessment factor on which to base assessment rates relates directly to the proportionate amount of land area of each parcel and the predominant land use on each within two benefit zones.

The calculated assessment rates are applied to the actual measured parameters of each parcel and thereby are proportional to each and every other identified assessed parcel within the district as a whole and the Benefit Zone in which it is located . Larger parcels and /or ones located in Zone 1 are expected to impact the demand for services and programs to a greater extent than smaller land areas and/or located in Zone 2 and thus, are assigned a greater proportionate degree of assessment program and service c osts. The proportionality is further achieved by setting targeted formula component weights for the respective parcel by parcel identified property attributes.

The proportionate special benefit cost for each parcel has been calculated based on proportionate formula components and is listed as an attachment to the Management District Plan and this Report. The individual percentages (i.e. proportionate relationship to the total special benefit related program and activity costs) are computed by dividing the individual parcel assessment by the total special benefit program related costs.

Finding 4. From 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.”

Not only are the proposed program costs reasonable due to the benefit of group purchasing and contracting - which would be possible through the proposed renewed DNPBID , they are also considerably less than other options considered by the DNPBID Renewal Committee. The actual assessment rates for each parcel within the District directly relate to the level of service and, in turn, special benefit to be conferred on each ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

19 parcel based on the respective land area of each parcel and the predominant land use on each within two benefit zones.

Finding 5. From Section 4(a): “Parcels........that are owned or used by any (public) agency shall not be exempt from assessment..........”

The State Constitution - Article XIII D (Proposition 218) states that “parcels within a District that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly-owned parcels in fact receive no special benefit.”

There currently are 29 publicly/quasi-publicly owned parcels within the proposed renewed DNPBID.

Each of the 29 publicly/quasi-publicly owned parcels is identified as assessable by this Assessment Engineer and for which special benefit services will be provided.

Each of these publicly/quasi-publicly owned parcels will directly receive and proportionately specially benefit from DNPBID funded security, cleaning, marketing/events and administration. These 29 identified assessed publicly /quasi-publicly owned parcels/facilities will specially benefit from District funded programs and services from cleaner and safer facility entrances and street frontages. District services and programs are designed to improve the safety and cleanliness and usability of each publicly/quasi-publicly owned assessed parcel and facility within the District by deterring crime and reducing litter and debris, each considered detractions to visitation and use of publicly/quasi-publicly owned parcels and facilities if not contained and properly managed. These publicly/quasi-publicly owned parcels will further benefit from marketing /events in that public and private facilities and uses on them will be listed in directories and DNPBID maps.

In the opinion of this Assessment Engineer, there is no clear and convincing evidence that these 29 publicly/quasi-publicly owned parcels will not proportionately specially benefit from District services, programs and improvements; therefore, each publicly/quasi-publicly owned parcel will be assessed at the full rates with assessments to be based on the land areas of each parcel within 2 benefit zones.

Finding 6. From Section 4(b): “All assessments must be supported by a detailed engineer’s report prepared by a registered professional engineer certified by the State of California”.

This report serves as the “detailed engineer’s report” to support the benefit property assessments proposed to be levied within the proposed renewed DNPBID .

Finding 7. From Section 4(c): “The amount of the proposed assessment for each parcel shall be calculated (along with) the total amount thereof chargeable to the entire district, the duration of such payments, the reason for such assessment and the basis upon which the amount of the proposed assessment was calculated.”

The individual and total parcel assessments attributable to special benefits are shown in Appendix 1 to the Management District Plan and this Report. The proposed renewed District and resultant assessment levies will continue for 7-years and may be renewed again at that time. The reasons for the proposed assessments ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

20 are outlined in Finding 2 above as well as in the Management District Plan. The calculation basis of the proposed assessment is attributed to the respective land area of each parcel and the predominant land use on each within two benefit zones.

Assessment Formula Methodology

Step 1. Select “Basic Benefit Unit(s)”

Background – Method of Assessment Formula Development
The method used to determine special benefits derived by each identified assessed property within a PBID begins with the selection of a suitable and tangible basic benefit unit. For property related services, such as those proposed in the DNPBID , the benefit unit may be measured in linear feet of street frontage or parcel size in square feet or building size in square feet or any combination of these factors. Factor quantities for each parcel are then obtained. From these figures, the amount of benefit units to be assigned to each property can be calculated. Special circumstances such as unique geography, land uses, development constraints etc. are carefully reviewed relative to specific programs and improvements to be funded by the PBID in order to determine any levels of different special benefit that may apply on a parcel- by-parcel or categorical basis.

Based on the factors described above such as geography and nature of programs and activities proposed, an assessment formula is developed which is derived from a singular or composite basic benefit unit factor or factors. Within the assessment formula, dif ferent factors may be assigned different “weights” or percentage of values based on their relationship to programs/services to be funded.

Next, all program and activity costs, including incidental costs, District administration and ancillary program costs, are estimated. It is noted, as stipulated in Article XIIID Section 4(b) of the California Constitution, and now required of all property -based assessment Districts, indirect or general benefit related costs may not be incorporated into the assessment formula and levied on the District properties; only direct or “special” benefits related costs may be considered. Indirect or general benefits, if any, must be identified and, if quantifiable, calculated and factored out of the assessment cost basis to produce a “net” cost figure. In addition, Article XIIID Section 4(b) of the California Constitution does not exempt publicly owned property from being assessed unless the respective public agency can provide clear and convincing evidence that their property does not specially benefit from the programs and services to be funded by the proposed special assessments. If special ben efit is determined t o be conferred upon such properties, they must be assessed in proportion to special benefits conferred in a manner similar to privately owned property assessments. ( See page 19 of this Report for discussion regarding publicly owned parcels within the DNPBID ).

From the estimated net program costs, the value of a basic benefit unit or “basic net unit cost” can be computed by dividing the total amount of estimated net program costs by the total number of benefit units.

The amount of assessment for each parcel can be computed at this time by multiplying the Net Unit Cost times the number of Basic Benefit Units per parcel. This is known as “spreading the assessment” or the “assessment spread” in that all costs are allocated proportionally or “spread” amongst all bene fitting properties within the PBID.

The method and basis of spreading program costs varies from one PBID to another based on local ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

21 geographic conditions, types of programs and activities proposed, and size and development complexity of the district. PBIDs may require secondary benefit zones to be identified to allow for a tiered assessment formula for variable or “stepped-down” benefits derived.

DNPBID Assessment Formula

Based on the specific needs and corresponding nature of the program activities to be funded by the proposed renewed DNPBID (i.e. Beautification, Maintenance & Infrastructure; Marketing, Ambassador & Safekeeping; and, Advocacy & Administration ) it is the opinion of this Assessment Engineer that the assessment factors on which to base assessment rates relate directly to the proport ionate amount of land area of each identified and assessed parcel and the predominant land use on each within two benefit zones.

The DNPBID includes 631 parcels, of which 273 are identified by this Assessment Engineer as assessable and on which proportionate and special benefits will be conferred. The remaining 358 parcels are deemed non-assessable by this Assessment Engineer in that they consist of the following: residential parcels with 1-4 units, including residential condominium units; non -profit owned and used parcels; flood control parcels; and, railroad rights of way parcels. It has been determined by this Assessment Engineer that none of these land use and ownership typ es will specially benefit from the proposed DNPBID programs, activities and improvements and thus, will not be assessed. No DNPBID funded programs activities and improvements will be provided for the direct and special benefit of any of the non -assessed parcels.

The “Basic Benefit Units” will be expressed as a function of land square footage within two benefit zones.

Based on the shape of the proposed renewed DNPBID , as well as the nature of the District program elements, it is determined that all identified assessed properties will gain a direct and proportionate degree of special benefit based on the resp ective amount of land area of each parcel and the predominant land use on each within two benefit zones.

For the array of land uses within the District and the low profile building patterns, parcel land area quantity is a proven method of fairly and equitably spreading special benefits to these beneficiaries of District funded services, programs and improvements. This single factor directly relates to the amount of special benefit each assessed parcel will receive from District funded activities within each benefit zone.

In the opinion of this Assessment Engineer, the targeted weight of Zone 1 revenue to match the projected costs of Zone 1 services, should generate approximately 70% of the total District revenue (67.6768% when adjusted for precise parcel measurements and program costs and service levels).

In the opinion of this Assessment Engineer, the targeted weight of Zone 2 revenue to match the projected costs of Zone 2 services, should generate approximately 30% of the total District revenue (32.3232% when adjusted for precise parcel measurements and program costs and service levels).

Land area is a direct measure of the current and future development capacity of each parcel and its corresponding impact or draw on District funded activities. In the opinion of this Assessment Engineer, the targeted weight of this factor, land area, should generate 100% of the total District.

ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

22 Step 2. Quantify Total Basic Benefit Units
Taking into account all identified specially benefiting parcels within the District and their respective assessable benefit units, the rates, cumulative quantities and assessment revenues by factor and zone are shown in the following Tables:

Year 1 – 2026 - Assessable Benefit Units

BENEFIT
ZONE

RETAIL LAND

AREA (SF)

NON- RETAIL

LAND AREA (SF)

PARKING

LAND AREA
(SF)
VACANT

LAND AREA
(SF)
# OF

ASSESSABLE

PARCELS
1 1,009,556 320,456 522,286 76,613 167
2 1,067,246 385,349 472,627 683,213 106
TOTAL 2,076,802 705,805 994,913 759,826 273

Year 1 – 2026 Projected Assessment Revenue

BENEFIT
ZONE
RETAIL
LAND
AREA
ASSMT

REVENUE
NON-
RETAIL

LAND AREA
ASSMT

REVENUE

PARKING
LAND
AREA
ASSMT

REVENUE
VACANT
LAND
AREA
ASSMT

REVENUE
TOTAL

REVENUE
% OF
TOTAL
1 $260,263.54 $55,182.52 $44,655.45 $3,271.38 $363,372.89 67.6768% 2 $91,249.53 $32,947.34 $20,181.17 $29,173.20 $173,551.24 32.3232% TOTAL $351,513.07 $88,129.86 $64,836.62 $32,444.58 $536,924.13 100.00%

Zone 1 % 48.4731% 10.2775% 8.3169% 0.6093% 67.6768% Zone 2 % 16.9949% 6.1363% 3.7587% 5.4334% 32.3233%
Total % 65.4680% 16.4138% 12.0756% 6.0427% 100.00%

Step 3. Calculate Benefit Units for Each Property.

The number of Benefit Units for each identified benefiting parcel within the proposed renewed DNPBID was computed from data extracted from County Assessor records and maps. These data sources delineate current land uses, property areas and dimensions of record for each tax parcel. While it is understood that this data does not represent legal field surve y measurements or detailed title search of recorded land subdivision maps or building records, it does provide an acceptable basis for the purpose of calculating property-based assessments. All respective property data being used for assessment computation s will be provided to each property owner in the District for their review. If a property owner believes there is an error on a parcel’s assessed units and/or land uses or ownership type , the District may confirm the data with the Napa County Assessor’s office or the City of Napa . If District data matches Assessor’s and/or City data, the property owner may opt to work with the Assessor’s office or City to correct the data so that the District assessment may be corrected.

ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

23 Step 4. Determine Assessment Formula

In the opinion of this Assessment Engineer the assessment formula for the proposed renewed DNPBID is as follows:

Assessment = Land Area (Sq Ft) x Zone Rate ($/SF)

There are four land use/occupancy types that further determine the parcel land area assessment rate in each Zone based on a commercial component and type of commercial land use. Each land use type is determined by the predominant land use of a given parcel each year when assessments are determined for all parcels before placing the assessments on the County’s Property Tax Rolls. The four land use types are:

Type A. Retail Uses
Type B. Non-Retail Uses
Type C. Parking Uses (Surface or structured)
Type D. Vacant Land/Buildings (Note: Vacant building space does not include space available for lease)

The Year 1 assessment rates for each land use type for each benefit zone are shown in the Table below:

YEAR 1 –2026 Assessment Rates

BENEFIT
ZONE
RETAIL

LAND AREA
RATE ($/SF)

NON- RETAIL

LAND AREA
RATE ($/SF)

PARKING

LAND AREA
RATE ($/SF)
VACANT
LAND
AREA
RATE ($/SF)

A B C D
1 $0.2578 $0.1722 $0.0855 $0.0427
2 $0.0855 $0.0855 $0.0427 $0.0427

Non-Assessed Parcels
It is noted that th is Assessment Engineer has determined that certain land -uses/ownership types will not specially benefit from PBID funded programs and services and will not be assessed. These include:
residential parcels with four units or less, residential condominiums, common areas, parcels owned and occupied by private nonprofits, flood control parcels, and railroad right-of-way parcels.

Changes to Parcel Size, Land Use or Ownership Type
Any changes in parcel size as a result of land adjustments including but not limited to lot splits, consolidations, subdivisions, street dedications, right of way setbacks shall have their assessment adjusted upon final City approval of such parcel adjustm ents. Any changes in land use or ownership type may cause a change in assessment rate category or change from a parcel being assessed to not being assessed or change from a parcel not being assessed to being assessed.

Other Future Development
Other than future maximum rates and the assessment methodology delineated in this Report, per State Law (Government Code Section 53750), future assessments may increase for any given parcel if such an increase is attributable to events other than an increased rate or revised methodology, such as a change in ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

24 the density, intensity, or nature of the use of land. Any change in assessment formula methodology or rates other than as stipulated in this Report would require a new Proposition 218 ballot procedure in order to approve any such changes.

The complete Year 1 – 2026 assessment roll of all parcels to be assessed by this District is included in this Report as Appendix 1
Assessment Formula Unit Rates
Using figures from the Asse ssable Benefit Units Table and the Projected Assessment Revenue Table on page 22 of this Report, the assessment rates and weighted multipliers for each factor and zone are calculated as follows:

ZONE 1
Land Area Rate (Unit 1-A Retail)
($536,924.13 x 48.4731%)/1,009,556 units = $0.2578/sq ft land area Land Area Rate (Unit 1-B Non-Retail)
($536,924.13 x 10.2775%)/320,456 units = $0.1722/sq ft land area Land Area Rate (Unit 1-C Parking)
($536,924.13 x 8.3169%)/522,286 units = $0.0855/sq ft land area Land Area Rate (Unit 1-D Vacant)
($536,924.13 x 0.6093%)/76,613 units = $0.0427/sq ft land area ZONE 2
Land Area Rate (Unit 2-A Retail)
($536,924.13 x 16.9949%)/1,067,246 units = $0.0855/sq ft land area Land Area Rate (Unit 2-B Non-Retail)
($536,924.13 x 6.1363%)/385,349 units = $0.0855/sq ft land area Land Area Rate (Unit 2-C Parking)
($536,924.13 x 3.7587%)/472,627 units = $0.0427/sq ft land area ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

25 Land Area Rate (Unit 2-D Vacant)
($536,924.13 x 5.4334%)/683,213 units = $0.0427/sq ft land area

Step 5. Estimate Total District Costs

The total projected 7-year special benefits for 2026 – 2032 of the District are shown in the Table on page 15 of this Report assuming a maximum increase per year, commensurate to spe cial benefits received by each assessed parcel.

Step 6. Separate General Benefits from Special Benefits and Related Costs (Article XIIID Section 4(b) of the California Constitution – Proposition 218)

Total Year 1 costs (special and general benefits) are estimated at $550,691. General benefits are factored at 2.5% of the total benefit value (see Finding 2 on pages 5-12 of this Report) with special benefits set at

97.5%. Article XIIID Section 4(b) of the California Constitution limits the levy of property assessments to costs attributed to special benefits only. The 2.5% general benefit value is computed to be $13,767 with a resultant 97.5% special benefit limit computed at $536,924. All program costs associated with general benefits will be derived from sources other than District assessments.

Step 7. Calculate “Basic Unit Cost” for the 5-Year DNPBID Term

With a YR 1 - 2026 assessment revenue portion of the budget set at $536,924 (special benefit only), the Basic Unit Costs (rates) are shown earlier in Step 4. Since the District is proposed to be renewed for a 7 - year term, maximum assessments for future years (2027-2032) must be set at the inception of the proposed renewed District. A maximum annual assessment rate increase of up to 5%, commensurate to special benefits received by each assessed parcel, may be imposed for future year assessments, on approval by the District Property Owners’ Association. It is noted that the 5% maximum annual rate increase includes up to 3% per year for program cost increases plus up to 2% per year for special projects with an accrual allowance to fund the actual cost of special programs in any given future year or years of the 7 year renewal term. The maximum assessment rates for the 7-year proposed renewed District term of 2026 – 2032 are shown in the Table below. The assessment rates listed constitute the maximum assessment rates that may be imposed for each year of the proposed renewed District term (2026-2032).

DNPBID – 7 Year Maximum Assessment Rates
(Includes 3%/Yr. max increase for programs or 5% including 2% for special projects)

BENEFIT
ZONE
RETAIL

LAND AREA
RATE ($/SF)

NON- RETAIL

LAND AREA
RATE ($/SF)

PARKING

LAND AREA
RATE ($/SF)

VACANT LAND

AREA RATE
($/SF)
YEAR 1 A B C D
1 $0.2578 $0.1722 $0.0855 $0.0427
2 $0.0855 $0.0855 $0.0427 $0.0427
ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

26 YEAR 2 (3%)
1 $0.2655 $0.1774 $0.0881 $0.0440
2 $0.0881 $0.0881 $0.0440 $0.0440

YEAR 2 (5%)
1 $0.2707 $0.1808 $0.0898 $0.0448
2 $0.0898 $0.0898 $0.0448 $0.0448

YEAR 3 (3%)
1 $0.2735 $0.1827 $0.0907 $0.0453
2 $0.0907 $0.0907 $0.0453 $0.0453

YEAR 3 (5%)
1 $0.2842 $0.1898 $0.0943 $0.0470
2 $0.0943 $0.0943 $0.0470 $0.0470

YEAR 4 (3%)
1 $0.2817 $0.1882 $0.0934 $0.0467
2 $0.0934 $0.0934 $0.0467 $0.0467

YEAR 4 (5%)
1 $0.2984 $0.1993 $0.0990 $0.0494
2 $0.0990 $0.0990 $0.0494 $0.0494

YEAR 5 (3%)
1 $0.2902 $0.1938 $0.0962 $0.0481
2 $0.0962 $0.0962 $0.0481 $0.0481

YEAR 5 (5%)
1 $0.3133 $0.2093 $0.1040 $0.0519
2 $0.1040 $0.1040 $0.0519 $0.0519

YEAR 6 (3%)
1 $0.2989 $0.1996 $0.0991 $0.0495
2 $0.0991 $0.0991 $0.0495 $0.0495

YEAR 6 (5%)
1 $0.3290 $0.2198 $0.1092 $0.0545
2 $0.1092 $0.1092 $0.0545 $0.0545

YEAR 7 (3%)
1 $0.3079 $0.2056 $0.1021 $0.0510
2 $0.1021 $0.1021 $0.0510 $0.0510

YEAR 7 (5%)
1 $0.3455 $0.2308 $0.1147 $0.0572
2 $0.1147 $0.1147 $0.0572 $0.0572
ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

27 The complete Year 1 – 2026 assessment roll of all parcels to be assessed by th e DNPBID is included in this Report as Appendix 1
Step 8. Spread the Assessments
The resultant assessment spread calculation results for each parcel within the District are shown in the Management District Plan and this Report and were determined by applying the District assessment formula to each identified benefiting property.

Miscellaneous District Provisions
Time and Manner of Collecting Assessments:

Assessments shall be collected at the same time and in the same manner as ad valorum taxes paid to the County of Napa (Operation Years 20 26-2032). The District assessments shall appear as a separate line item on the property tax bills issued by the Napa County Assessor. The City of Napa is authorized to collect any assessments not placed on the County tax rolls, or to place assessments, unpaid delinquent assessments, or penalties on the County tax rolls as appropriate to implement the Management District Plan and this Engineer’s Report.

Bonds:

No bonds are to be issued in conjunction with this proposed renewed District.

Duration
As allowed by State PBID Law, the District will have a seven (7) year operational term from January 1, 2026 to December 31, 2032. The proposed renewed District operation is expected to begin services on January 1, 202 6. If the District is not renewed again at the end of the proposed 7 year renewal term, services will end on December 31, 2032.

ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

28 APPENDIX 1

DNPBID
YR 1 – 2026

ASSESSMENT ROLL

ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

29 APN ADDRESS BENEFIT
ZONE

LAND USE
/ ASSMT
TYPE
YEAR 1

ASSMT RATE
/ SF LAND
LAND
AREA
(SF)
YEAR 1
ASSMT
003-133-007-000 1219 COOMBS 1 NRETAIL1 $0.1722 5,227 $900.09 003-133-008-000 1213 COOMBS 1 NRETAIL1 $0.1722 3,049 $525.04 003-133-009-000 1207 COOMBS 1 NRETAIL1 $0.1722 3,049 $525.04 003-134-003-000 1150 PEARL 1 PARK1 $0.0855 9,583 $819.35 003-136-002-000 1343 MAIN 1 RETAIL1 $0.2578 7,405 $1,909.01 003-136-003-000 1327 MAIN 1 VACANT1 $0.0427 7,405 $316.19 003-136-006-000 1020 CLINTON 1 RETAIL1 $0.2578 7,405 $1,909.01 003-136-009-000 1000 CLINTON 1 RETAIL1 $0.2578 8,712 $2,245.95 003-136-010-000 1313 MAIN 1 RETAIL1 $0.2578 6,534 $1,684.47 003-137-003-000 1245 MAIN 1 RETAIL1 $0.2578 1,742 $449.09 003-137-004-000 1219 MAIN 1 PARK1 $0.0855 4,356 $372.44 003-137-005-000 1201 MAIN 1 VACANT1 $0.0427 6,748 $288.14 003-137-008-000 1231 MAIN 1 PARK1 $0.0855 23,087 $1,973.94 003-142-001-000 1350 MAIN 1 RETAIL1 $0.2578 3,920 $1,010.58 003-142-013-000 1300 MAIN 1 RETAIL1 $0.2578 7,405 $1,909.01 003-142-014-000 1326 MAIN 1 RETAIL1 $0.2578 14,375 $3,705.88 003-143-009-000 950 PEARL 1 RETAIL1 $0.2578 17,424 $4,491.91 003-143-010-000 1250 MAIN 1 RETAIL1 $0.2578 14,375 $3,705.88 003-153-008-000 1315 CALISTOGA 1 RETAIL1 $0.2578 6,534 $1,684.47 003-161-001-000 1339 PEARL 1 RETAIL1 $0.2578 5,663 $1,459.92 003-161-002-000 1335 PEARL 1 NRETAIL1 $0.1722 19,166 $3,300.39 003-161-005-000 1300 CLAY 1 NRETAIL1 $0.1722 17,860 $3,075.49 003-161-007-000 1114 FRANKLIN 1 NRETAIL1 $0.1722 9,148 $1,575.29 003-161-008-000 1128 FRANKLIN 1 VACANT1 $0.0427 1,742 $74.38 003-164-004-000 1015 COOMBS 1 VACANT1 $0.0427 3,049 $130.19 003-164-005-000 1005 COOMBS 1 RETAIL1 $0.2578 2,178 $561.49 003-164-017-000 1201 PEARL 1 PARK1 $0.0855 51,836 $4,431.98 003-164-023-000 1230 FIRST 1 RETAIL1 $0.2578 17,253 $4,447.82 003-164-024-000 1270 FIRST 1 RETAIL1 $0.2578 4,854 $1,251.36 003-164-025-000 1234 FIRST 1 RETAIL1 $0.2578 4,846 $1,249.30 003-164-026-000 1214 FIRST 1 RETAIL1 $0.2578 10,099 $2,603.52 003-164-027-000 1300 FIRST 1 RETAIL1 $0.2578 127,195 $32,790.87 003-166-004-000 1130 FIRST 1 RETAIL1 $0.2578 11,761 $3,031.99 003-166-010-000 1116 FIRST 1 RETAIL1 $0.2578 68,825 $17,743.09 003-166-011-000 1115 PEARL 1 PARK1 $0.0855 30,492 $2,607.07 003-166-013-000 1106 FIRST 1 RETAIL1 $0.2578 3,049 $786.03 003-166-016-000 1118 FIRST 1 RETAIL1 $0.2578 10,890 $2,807.44 ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

30 003-167-010-000 1006 FIRST 1 RETAIL1 $0.2578 7,405 $1,909.01 003-167-011-000 1026 FIRST 1 RETAIL1 $0.2578 4,792 $1,235.38 003-167-020-000 1147 PEARL 1 PARK1 $0.0855 52,272 $4,469.26 003-172-002-000 1000 MAIN 1 RETAIL1 $0.2578 8,276 $2,133.55 003-172-003-000 1030 MAIN 1 RETAIL1 $0.2578 7,834 $2,019.61 003-172-007-000 1040 MAIN 1 NRETAIL1 $0.1722 12,197 $2,100.32 003-172-009-000 1105 WEST 1 PARK1 $0.0855 52,708 $4,506.53 003-172-010-000 1142 MAIN 1 RETAIL1 $0.2578 6,534 $1,684.47 003-172-011-000 1122 MAIN 1 RETAIL1 $0.2578 20,909 $5,390.34 003-173-012-000 825 PEARL 1 PARK1 $0.0855 30,492 $2,607.07 003-182-007-000 728 FIRST 1 RETAIL1 $0.2578 6,970 $1,796.87 003-182-009-000 708 FIRST 1 RETAIL1 $0.2578 14,810 $3,818.02 003-182-012-000 1031 MCKINSTRY 1 RETAIL1 $0.2578 3,484 $898.18 003-182-013-000 1031 MCKINSTRY 1 RETAIL1 $0.2578 2,533 $653.01 003-182-016-000 728 FIRST 1 RETAIL1 $0.2578 2,571 $662.80 003-182-017-000 728 FIRST 1 RETAIL1 $0.2578 989 $254.96 003-182-018-000 746 FIRST 1 PARK1 $0.0855 4,792 $409.72 003-183-004-000 644 FIRST 1 RETAIL1 $0.2578 24,394 $6,288.77 003-183-008-000 610 FIRST 1 RETAIL1 $0.2578 20,038 $5,165.80 003-183-009-000 610 FIRST 1 RETAIL1 $0.2578 19,602 $5,053.40 003-197-003-000 1431 POLK 1 PARK1 $0.0855 9,583 $819.35 003-197-004-000 1427 POLK 1 PARK1 $0.0855 7,405 $633.13 003-197-009-000 1408 CLAY 1 RETAIL1 $0.2578 6,534 $1,684.47 003-197-014-000 1400 CLAY 1 RETAIL1 $0.2578 26,136 $6,737.86 003-198-002-000 1523 CLAY 1 PARK1 $0.0855 6,970 $595.94 003-198-003-000 1511 CLAY 1 PARK1 $0.0855 5,663 $484.19 003-198-004-000 1503 CLAY 1 PARK1 $0.0855 2,178 $186.22 003-198-018-000 1564 FIRST 1 RETAIL1 $0.2578 5,663 $1,459.92 003-198-019-000 1580 FIRST 1 NRETAIL1 $0.1722 6,534 $1,125.15 003-198-021-000 1501 CLAY 1 PARK1 $0.0855 436 $37.28
003-198-022-000 1401 CLAY 1 PARK1 $0.0855 30,492 $2,607.07 003-198-025-000 1500 FIRST 1 RETAIL1 $0.2578 19,166 $4,940.99 003-199-013-000 930 SEMINARY 1 NRETAIL1 $0.1722 20,909 $3,600.53 003-199-014-000 955 SCHOOL 1 NRETAIL1 $0.1722 129,373 $22,278.03 003-204-006-000 1400 SECOND 1 RETAIL1 $0.2578 6,970 $1,796.87 003-204-007-000 1424 SECOND 1 RETAIL1 $0.2578 6,098 $1,572.06 003-204-010-000 935 FRANKLIN 1 RETAIL1 $0.2578 36,155 $9,320.76 003-205-001-000 842 SCHOOL 1 PARK1 $0.0855 6,098 $521.38 003-205-006-000 1420 THIRD 1 NRETAIL1 $0.1722 5,227 $900.09 003-205-007-000 828 SCHOOL 1 NRETAIL1 $0.1722 6,098 $1,050.08 003-205-010-000 1405 SECOND 1 RETAIL1 $0.2578 1,307 $336.94 ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

31 003-205-011-000 1417 SECOND 1 RETAIL1 $0.2578 4,356 $1,122.98 003-205-012-000 833 FRANKLIN 1 NRETAIL1 $0.1722 5,663 $975.17 003-205-013-000 830 SCHOOL 1 NRETAIL1 $0.1722 6,970 $1,200.23 003-206-001-000 1441 THIRD 1 RETAIL1 $0.2578 7,841 $2,021.41 003-206-006-000 1426 FOURTH 1 NRETAIL1 $0.1722 5,227 $900.09 003-206-007-000 1436 FOURTH 1 PARK1 $0.0855 4,356 $372.44 003-207-001-000 950 FRANKLIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-207-003-000 1307 FIRST 1 RETAIL1 $0.2578 3,485 $898.43 003-207-004-000 1301 FIRST 1 RETAIL1 $0.2578 3,920 $1,010.58 003-207-005-000 923 RANDOLPH 1 NRETAIL1 $0.1722 7,405 $1,275.14 003-207-006-000 1310 SECOND 1 NRETAIL1 $0.1722 12,197 $2,100.32 003-207-007-000 916 FRANKLIN 1 RETAIL1 $0.2578 8,712 $2,245.95 003-207-008-000 920 FRANKLIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-207-011-000 1321 FIRST 1 RETAIL1 $0.2578 6,098 $1,572.06 003-207-012-000 1315 FIRST 1 RETAIL1 $0.2578 7,841 $2,021.41 003-208-001-000 1351 SECOND 1 VACANT1 $0.0427 28,483 $1,216.22 003-208-002-000 819 RANDOLPH 1 RETAIL1 $0.2578 14,810 $3,818.02 003-208-003-000 1324 THIRD 1 RETAIL1 $0.2578 2,614 $673.89 003-208-004-000 1350 THIRD 1 RETAIL1 $0.2578 11,761 $3,031.99 003-209-007-000 1340 FOURTH 1 NRETAIL1 $0.1722 7,841 $1,350.22 003-211-001-000 1227 FIRST 1 RETAIL1 $0.2578 6,534 $1,684.47 003-211-006-000 1260 SECOND 1 PARK1 $0.0855 17,860 $1,527.03 003-211-009-000 950 RANDOLPH 1 RETAIL1 $0.2578 3,920 $1,010.58 003-211-010-000 901 COOMBS 1 PARK1 $0.0855 13,068 $1,117.31 003-212-001-000 1251 SECOND 1 PARK1 $0.0855 20,473 $1,750.44 003-212-002-000 853 COOMBS 1 RETAIL1 $0.2578 15,682 $4,042.82 003-212-004-000 1234 THIRD 1 RETAIL1 $0.2578 8,712 $2,245.95 003-214-001-000 926 COOMBS 1 RETAIL1 $0.2578 3,049 $786.03 003-214-002-000 1141 FIRST 1 RETAIL1 $0.2578 3,049 $786.03 003-214-011-000 1127 FIRST 1 NRETAIL1 $0.1722 26,136 $4,500.62 003-214-012-000 1139 FIRST 1 RETAIL1 $0.2578 3,485 $898.43 003-214-013-000 1100 SECOND 1 PARK1 $0.0855 25,265 $2,160.16 003-221-011-000 915 MAIN 1 PARK1 $0.0855 10,890 $931.10 003-221-012-000 901 MAIN 1 RETAIL1 $0.2578 7,405 $1,909.01 003-221-013-000 928 BROWN 1 PARK1 $0.0855 3,485 $297.97 003-221-014-000 1005 FIRST 1 VACANT1 $0.0427 6,969 $297.58 003-222-001-000 840 BROWN 1 RETAIL1 $0.2578 3,920 $1,010.58 003-222-002-000 841 MAIN 1 RETAIL1 $0.2578 1,307 $336.94 003-222-003-000 835 MAIN 1 RETAIL1 $0.2578 2,178 $561.49 003-222-005-000 829 MAIN 1 RETAIL1 $0.2578 871 $224.54 003-222-006-000 823 MAIN 1 RETAIL1 $0.2578 2,178 $561.49 ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

32 003-222-007-000 815 MAIN 1 RETAIL1 $0.2578 1,742 $449.09 003-222-008-000 813 MAIN 1 RETAIL1 $0.2578 1,742 $449.09 003-222-009-000 807 MAIN 1 RETAIL1 $0.2578 1,307 $336.94 003-222-010-000 1010 THIRD 1 RETAIL1 $0.2578 3,485 $898.43 003-222-011-000 810 BROWN 1 VACANT1 $0.0427 3,485 $148.81 003-222-012-000 822 BROWN 1 VACANT1 $0.0427 1,307 $55.81 003-222-014-000 820 BROWN 1 VACANT1 $0.0427 1,307 $55.81 003-222-015-000 828 BROWN 1 RETAIL1 $0.2578 1,307 $336.94 003-222-016-000 830 BROWN 1 RETAIL1 $0.2578 4,356 $1,122.98 003-231-001-000 942 MAIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-231-003-000 930 MAIN 1 PARK1 $0.0855 3,049 $260.69 003-231-005-000 926 MAIN 1 PARK1 $0.0855 3,049 $260.69 003-231-006-000 924 MAIN 1 PARK1 $0.0855 5,663 $484.19 003-231-008-000 902 MAIN 1 RETAIL1 $0.2578 5,663 $1,459.92 003-231-012-000 975 FIRST 1 RETAIL1 $0.2578 1,742 $449.09 003-231-013-000 967 FIRST 1 RETAIL1 $0.2578 4,792 $1,235.38 003-235-003-000 825 FIRST 1 VACANT1 $0.0427 6,970 $297.62 003-235-004-000 823 FIRST 1 VACANT1 $0.0427 3,485 $148.81 003-235-005-000 803 FIRST 1 VACANT1 $0.0427 3,049 $130.19 003-235-006-000 819 FIRST 1 VACANT1 $0.0427 2,614 $111.62 003-241-006-000 731 FIRST 1 RETAIL1 $0.2578 6,900 $1,778.82 003-243-001-000 645 FIRST 1 RETAIL1 $0.2578 5,227 $1,347.52 003-243-005-000 611 FIRST 1 RETAIL1 $0.2578 4,193 $1,080.96 003-243-006-000 605 FIRST 1 RETAIL1 $0.2578 6,098 $1,572.06 003-275-003-000 1091 FIFTH 1 PARK1 $0.0855 27,443 $2,346.38 003-275-004-000 700 BROWN 1 RETAIL1 $0.2578 11,326 $2,919.84 003-277-002-000 500 MAIN 1 RETAIL1 $0.2578 12,632 $3,256.53 003-277-003-000 500 MAIN 1 RETAIL1 $0.2578 8,276 $2,133.55 003-277-006-000 500 MAIN 1 RETAIL1 $0.2578 9,583 $2,470.50 003-277-008-000 500 MAIN 1 RETAIL1 $0.2578 15,246 $3,930.42 003-300-014-000 821 COOMBS 1 NRETAIL1 $0.1722 2,486 $428.09 003-300-015-000 821 COOMBS 1 RETAIL1 $0.2578 3,649 $940.71 003-300-017-000 811 COOMBS 1 RETAIL1 $0.2578 2,315 $596.81 003-300-018-000 1226 THIRD 1 RETAIL1 $0.2578 2,369 $610.73 003-300-019-000 801 COOMBS 1 NRETAIL1 $0.1722 4,338 $747.00 003-310-002-000 1030 SEMINARY 1 NRETAIL1 $0.1722 1,307 $225.07 003-310-003-000 1030 B SEMINARY 1 NRETAIL1 $0.1722 871 $149.99 003-310-004-000 1030 C SEMINARY 1 NRETAIL1 $0.1722 1,307 $225.07 003-310-005-000 1030 D SEMINARY 1 NRETAIL1 $0.1722 871 $149.99 003-320-001-000 700 MAIN 1 PARK1 $0.0855 59,242 $5,065.19 003-320-003-000 700 MAIN 1 RETAIL1 $0.2578 17,860 $4,604.31 ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

33 003-320-005-000 600 MAIN 1 RETAIL1 $0.2578 32,670 $8,422.33 003-320-008-000 700 MAIN 1 RETAIL1 $0.2578 17,860 $4,604.31 003-320-013-000 700 MAIN 1 RETAIL1 $0.2578 18,295 $4,716.45 003-330-002-000 1460 FIRST 1 RETAIL1 $0.2578 3,920 $1,010.58 003-330-003-000 1450 FIRST 1 RETAIL1 $0.2578 13,068 $3,368.93 003-330-004-000 1410 FIRST 1 RETAIL1 $0.2578 7,405 $1,909.01 006-133-002-000 930 THIRD 1 RETAIL1 $0.2578 12,197 $3,144.39 003-062-030-000 1727 MAIN 2 RETAIL2 $0.0855 14,810 $1,266.26 003-104-005-000 1519 MAIN 2 RETAIL2 $0.0855 7,405 $633.13 003-104-006-000 1024 NAPA 2 RETAIL2 $0.0855 7,405 $633.13 003-105-005-000 1600 MAIN 2 NRETAIL2 $0.0855 7,841 $670.41 003-105-008-000 1620 MAIN 2 RETAIL2 $0.0855 5,663 $484.19 003-105-009-000 1624 MAIN 2 RETAIL2 $0.0855 8,276 $707.60 003-106-015-000 1502 MAIN 2 RETAIL2 $0.0855 6,098 $521.38 003-106-016-000 1506 MAIN 2 RETAIL2 $0.0855 1,742 $148.94 003-135-012-000 1443 MAIN 2 NRETAIL2 $0.0855 1,307 $111.75 003-135-013-000 1443 MAIN 2 NRETAIL2 $0.0855 2,614 $223.50 003-135-014-000 1443 MAIN 2 NRETAIL2 $0.0855 1,307 $111.75 003-135-016-000 1443 MAIN 2 NRETAIL2 $0.0855 14,375 $1,229.06 003-181-004-000 1275 MCKINSTRY 2 PARK2 $0.0427 13,504 $576.62 003-183-015-000 540 FIRST 2 RETAIL2 $0.0855 479,596 $41,005.46 003-191-002-000 1525 POLK 2 RETAIL2 $0.0855 7,405 $633.13 003-191-004-000 1600 CLAY 2 NRETAIL2 $0.0855 14,810 $1,266.26 003-191-007-000 1630 CLAY 2 PARK2 $0.0427 37,897 $1,618.20 003-191-008-000 1620 CLAY 2 VACANT2 $0.0427 74,923 $3,199.21 003-192-002-000 1700 FIRST 2 RETAIL2 $0.0855 35,719 $3,053.97 003-192-005-000 1750 FIRST 2 NRETAIL2 $0.0855 34,412 $2,942.23 003-193-004-000 1778 SECOND 2 NRETAIL2 $0.0855 7,841 $670.41 003-193-008-000 1790 SECOND 2 NRETAIL2 $0.0855 6,098 $521.38 003-193-010-000 1737 FIRST 2 NRETAIL2 $0.0855 9,148 $782.15 003-193-011-000 1755 FIRST 2 RETAIL2 $0.0855 10,454 $893.82 003-194-001-000 1721 FIRST 2 NRETAIL2 $0.0855 9,148 $782.15 003-194-004-000 1754 SECOND 2 NRETAIL2 $0.0855 9,583 $819.35 003-194-005-000 1776 SECOND 2 NRETAIL2 $0.0855 9,148 $782.15 003-194-006-000 1711 FIRST 2 RETAIL2 $0.0855 9,583 $819.35 003-195-001-000 1600 FIRST 2 NRETAIL2 $0.0855 56,192 $4,804.42 003-196-002-000 1635 FIRST 2 NRETAIL2 $0.0855 5,663 $484.19 003-196-005-000 1607 FIRST 2 RETAIL2 $0.0855 4,880 $417.24 003-196-006-000 931 SEMINARY 2 PARK2 $0.0427 4,356 $186.00 003-196-010-000 1700 SECOND 2 NRETAIL2 $0.0855 42,689 $3,649.91 003-201-006-000 1538 THIRD 2 RETAIL2 $0.0855 6,534 $558.66 ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

34 003-202-001-000 1553 SECOND 2 NRETAIL2 $0.0855 6,970 $595.94 003-202-002-000 1541 SECOND 2 NRETAIL2 $0.0855 5,940 $507.87 003-202-003-000 1505 SECOND 2 PARK2 $0.0427 7,841 $334.81 003-202-011-000 827 SCHOOL 2 RETAIL2 $0.0855 12,632 $1,080.04 003-203-001-000 1531 THIRD 2 RETAIL2 $0.0855 4,792 $409.72 003-203-002-000 1517 THIRD 2 RETAIL2 $0.0855 8,276 $707.60 003-203-003-000 1501 THIRD 2 PARK2 $0.0427 7,405 $316.19 003-203-005-000 705 SCHOOL 2 RETAIL2 $0.0855 3,920 $335.16 003-242-004-000 601 FIRST 2 PARK2 $0.0427 20,909 $892.81 003-242-005-000 585 FIRST 2 PARK2 $0.0427 5,227 $223.19 003-242-006-000 601 FIRST 2 PARK2 $0.0427 33,541 $1,432.20 003-242-007-000 585 FIRST 2 VACANT2 $0.0427 152,460 $6,510.04 003-242-008-000 933 WATER 2 PARK2 $0.0427 71,002 $3,031.79 003-251-005-000 1763 SECOND 2 NRETAIL2 $0.0855 8,276 $707.60 003-251-011-000 1715 SECOND 2 NRETAIL2 $0.0855 5,663 $484.19 003-251-012-000 837 SEMINARY 2 NRETAIL2 $0.0855 3,920 $335.16 003-251-013-000 835 SEMINARY 2 PARK2 $0.0427 3,485 $148.81 003-251-014-000 821 SEMINARY 2 PARK2 $0.0427 5,663 $241.81 003-251-019-000 1766 THIRD 2 NRETAIL2 $0.0855 6,970 $595.94 003-251-020-000 1776 THIRD 2 NRETAIL2 $0.0855 6,534 $558.66 003-251-021-000 1790 THIRD 2 NRETAIL2 $0.0855 6,534 $558.66 003-251-028-000 880 JEFFERSON 2 RETAIL2 $0.0855 24,394 $2,085.69 003-251-029-000 1752 THIRD 2 PARK2 $0.0427 37,026 $1,581.01 003-290-001-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-002-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-003-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-004-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-005-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-006-000 1500 THIRD 2 NRETAIL2 $0.0855 1,307 $111.75 003-290-007-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-008-000 1500 THIRD 2 NRETAIL2 $0.0855 871 $74.47 003-290-009-000 1500 THIRD 2 NRETAIL2 $0.0855 436 $37.28 003-290-010-000 1500 THIRD 2 NRETAIL2 $0.0855 436 $37.28 003-290-011-000 1500 THIRD 2 NRETAIL2 $0.0855 436 $37.28 003-290-012-000 1500 THIRD 2 NRETAIL2 $0.0855 6,970 $595.94 003-352-002-000 1675 SECOND 2 RETAIL2 $0.0855 2,731 $233.50 003-352-003-000 1625 SECOND 2 RETAIL2 $0.0855 2,731 $233.50 006-061-001-000 1405 JUAREZ 2 VACANT2 $0.0427 41,818 $1,785.63 006-062-002-000 400 CLAY 2 VACANT2 $0.0427 7,405 $316.19 006-062-003-000 420 CLAY 2 VACANT2 $0.0427 42,689 $1,822.82 006-063-001-000 426 FIRST 2 VACANT2 $0.0427 43,124 $1,841.39 ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

35 006-064-001-000 1312 JUAREZ 2 VACANT2 $0.0427 37,462 $1,599.63 006-065-002-000 1221 SILVERADO 2 VACANT2 $0.0427 7,405 $316.19 006-065-003-000 376 FIRST 2 VACANT2 $0.0427 7,405 $316.19 006-065-005-000 1215 SILVERADO 2 VACANT2 $0.0427 7,405 $316.19 006-065-006-000 356 FIRST 2 VACANT2 $0.0427 6,970 $297.62 006-065-007-000 1215 SILVERADO 2 VACANT2 $0.0427 20,909 $892.81 006-073-003-000 345 FIRST 2 PARK2 $0.0427 7,405 $316.19 006-073-004-000 301 FIRST 2 VACANT2 $0.0427 32,670 $1,395.01 006-073-007-000 1120 JUAREZ 2 PARK2 $0.0427 9,583 $409.19 006-073-008-000 302 SECOND 2 PARK2 $0.0427 37,462 $1,599.63 006-073-013-000 359 FIRST 2 NRETAIL2 $0.0855 13,939 $1,191.78 006-131-006-000 802 THIRD 2 RETAIL2 $0.0855 9,148 $782.15 006-131-007-000 820 THIRD 2 RETAIL2 $0.0855 6,970 $595.94 006-131-011-000 807 SOSCOL 2 RETAIL2 $0.0855 26,276 $2,246.60 006-132-001-000 770 THIRD 2 PARK2 $0.0427 13,504 $576.62 006-132-002-000 750 THIRD 2 PARK2 $0.0427 4,356 $186.00 006-132-006-000 760 THIRD 2 PARK2 $0.0427 53,143 $2,269.21 006-144-016-000 640 THIRD 2 RETAIL2 $0.0855 12,197 $1,042.84 006-144-018-000 618 THIRD 2 RETAIL2 $0.0855 7,405 $633.13 044-250-029-000 1500 SOSCOL 2 NRETAIL2 $0.0855 58,806 $5,027.91 044-250-030-000 711 RIVER TERR WAY 2 NRETAIL2 $0.0855 13,939 $1,191.78 044-250-031-000 1650 SOSCOL 2 RETAIL2 $0.0855 16,553 $1,415.28 044-250-032-000 1600 SOSCOL 2 PARK2 $0.0427 24,394 $1,041.62 044-250-033-000 1600 SOSCOL 2 RETAIL2 $0.0855 147,233 $12,588.42 044-250-035-000 1274 MCKINSTRY 2 VACANT2 $0.0427 23,279 $994.01 044-260-003-000 1275 MCKINSTRY 2 PARK2 $0.0427 26,572 $1,134.62 044-260-005-000 1275 MCKINSTRY 2 PARK2 $0.0427 48,352 $2,064.63 044-260-007-000 1275 MCKINSTRY 2 RETAIL2 $0.0855 50,965 $4,357.51 044-540-001-000 1314 MCKINSTRY 2 RETAIL2 $0.0855 51,401 $4,394.79 044-540-002-000 1314 MCKINSTRY 2 RETAIL2 $0.0855 74,052 $6,331.45 045-100-002-000 1515 SILVERADO 2 VACANT2 $0.0427 177,289 $7,570.24 $536,924.13

ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT

36 APPENDIX 2

DNPBID

BOUNDARY MAP
ATTACHMENT 2

DOWNTOWN NAPA PBID – ASSESSMENT ENGINEER’S REPORT
37 ATTACHMENT 2