Agenda packet — Newark City Council, July 9, 2026 (part 2 of 2)

Discussion of Benefit
Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on the special benefits conferred to property from the improvements as determined at the time the District was formed.

The District consists of all Assessor Parcels within the boundaries of the District. The method of apportioning costs and assessing properties is based upon the proportional special benefits to be conferred by the improvements and services within the boundaries of the District. The apportioning of special benefit is a two-step process: the first step is to identify the types of special benefits arising from the improvements and services, and the second step is to allocate the costs and assign assessments to property based on the estimates of the special benefit being conferred to each property.

In determining the proportionate special benefit derived by each identified parcel, the proximity of the parcel to the public improvements detailed in Part A above, and the capital, maintenance, and operating costs of said public improvements, was considered and analyzed. Due to the close proximity of the parcels to the improvements detailed in Part A above, it has been demonstrated and determined that the parcels are uniquely benefited by, and receive a direct advantage from, and are conferred a particular and distinct special benefit over and above general benefits by said public improvements in a way that is particular and distinct from its effect on other parcels, and that real property in general and the public at large do not share.

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 17 METHOD OF APPORTIONMENT 13 In summary, the assessments can only be levied based on the special benefit to property conferred from the installation, maintenance, and servicing of the improvements funded by the District. These special benefits are not dependent on any one property owner's use of the improvements or their specific demographic status. The basis for these special benefits comes from statutes approved by the California Legislature and other studies that describe the types of benefits received by property from such improvements. The identified special benefits conferred to property from the improvements are summarized as follows.

Special Benefit from Landscape Maintenance
All parcels within the District receive special benefit from Landscape Maintenance. Trees, landscaping, hardscapes, ornamental structures, and appurtenant facilities, if well maintained, confer a particular and distinct special benefit upon real property within the District by providing beautification, shade and positive enhancement of the community character, attractiveness, and desirability of the surroundings through association with the improvements. The landscape surrounding the development not only enhances beautification of the adjacent development but also acts as a buffer between nearby properties and the roadways improving the overall safety of properties within the development. In addition, the trees and plantings adjacent to the development help absorb noise and create a buffer between the road and nearby properties, reducing noise levels and creating a more peaceful environment. In addition, all the aforementioned contribute to a specific increase in property desirability and a specific enhancement of the property value of each parcel within the District.

In Parkways and Land Values, written by John Nolan and Henry V. Hubbard in 1937, it is stated:
" ... there is no lack of opinion, based on general principles and experience and common sense, that parkways do in fact add value to property, even though the amount cannot be determined exactly .... Indeed, in most cases where public money has been spent on parkways the assumption has been made that the proposed parkway will show a provable financial profit to the City. It has been believed that the establishment of parkways causes a rise in real estate values throughout the City, or in parts of the City, ... " It should be noted that the definition of "parkways" above may include the roadway as well as the landscaping alongside the roadway.

General Benefit
In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District, as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District, and the ongoing maintenance and operation of these improvements will directly affect the properties within the District.

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 17 METHOD OF APPORTIONMENT 14 outside the District boundary and any public access or use of the improvements by others is incidental. Though the landscape was designed as a result of the development of the properties, and for use by the properties within the District, it is reasonable to conclude that pedestrians passing by and the traffic flow along the roadways adjacent to the landscaping receive some incidental benefit from the improvements and such incidental benefits must be accounted for and cannot be assessed to the properties within the District. Therefore, it is conservatively estimated that approximately 98% of the benefit conferred by the landscaping constructed for the development and properties within the District would be a special and direct benefit to the parcels within the District and 2% of the benefit is conservatively conferred to the public at large that may utilize the roadway adjacent to the development would be a general benefit.

The share of costs attributable to the general benefits associated with the District improvements cannot be assessed to properties within the District, but are required to be paid by some other source, such as the City’s General Fund.

Method of Assessment
This process of apportioning assessments to each property involves determining the relative special benefit received by each property from the improvements and services.

Therefore, the City and Engineer at the time of formation determined that each parcel within the boundaries of the District receives a similar benefit from the improvements.

Therefore, the most appropriate method of apportioning costs was determined to be spreading all District costs equally to each parcel in the District. This methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments.

In Fiscal Year 2026-27, the City proposes to generate the maximum assessment revenue from the assessable parcels located in the District, which amounts to $189.00 per parcel to be levied. A listing of each assessable parcel and their proposed Fiscal Year 2026-27 assessment is on the Assessment Roll in Part E of this Report.

Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts, and public parkways (all of which are typically not assigned an Assessor’s Parcel Number (APN) by the County). Also exempted from the assessment would be public agency owned property, utility rights-of-ways, common areas (such as in condominium complexes or those that are owned by a Homeowner’s or Property Owner’s Association), and any other property that is deemed to be unable to develop by the City. These types of parcels do not benefit from the improvements.

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 17 METHOD OF APPORTIONMENT 15 Appeals and Interpretations
Any property owner who feels that the assessment levied on the subject property is in error because of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with City Engineer or his or her designee. Any such appeal is limited to correction of an assessment during the then current or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Engineer or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any property owner who disagrees with the decision of the City Engineer or her or his designee may refer their appeal to the City Council and the decision of the City Council shall be final.

CITY OF NEWARK PART E
LANDSCAPING AND LIGHTING DISTRICT NO. 17 ASSESSMENT ROLL 16 PART E

ASSESSMENT ROLL
A list of names and addresses of the owners of all parcels, and the description of each parcel within the District is shown on the last equalized Secured Property Tax Roll of the Alameda County Assessor, which by reference is hereby made a part of this Report.

This list is keyed to the Assessor’s Parcel Numbers as shown on the Assessment Roll, which includes the proposed amount of assessments for Fiscal Year 2026-27 apportioned to each parcel. The Assessment Roll is on file in the Public Works Department of the City and is included in this Report beginning on the next page.

The total proposed assessment for Fiscal Year 2026-27 is $6,237.00.

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 17

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number
Assessment
Amount
092A-0623-089-00 $189.00
092A-0623-090-00 $189.00
092A-0623-091-00 $189.00
092A-0623-092-00 $189.00
092A-0623-093-00 $189.00
092A-0623-094-00 $189.00
092A-0623-095-00 $189.00
092A-0623-096-00 $189.00
092A-0623-097-00 $189.00
092A-0623-098-00 $189.00
092A-0623-099-00 $189.00
092A-0623-100-00 $189.00
092A-0623-101-00 $189.00
092A-0623-102-00 $189.00
092A-0623-103-00 $189.00
092A-0623-104-00 $189.00
092A-0623-105-00 $189.00
092A-0623-106-00 $189.00
092A-0623-107-00 $189.00
092A-0623-108-00 $189.00
092A-0623-109-00 $189.00
092A-0623-110-00 $189.00
092A-0623-111-00 $189.00
092A-0623-112-00 $189.00
092A-0623-113-00 $189.00
092A-0623-114-00 $189.00
092A-0623-115-00 $189.00
092A-0623-116-00 $189.00
092A-0623-117-00 $189.00
092A-0623-118-00 $189.00
092A-0623-119-00 $189.00
092A-0623-120-00 $189.00
092A-0623-121-00 $189.00
Total Parcels: 33
Total Assessment: $6,237.00
PART E - 1 04/24/26

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 17 APPENDIX A
A-1

APPENDIX A

IMPROVEMENT DIAGRAM

BARNARD
ST

RUSCHIN DR

MUSICK AV
DIJON
DR
NEWARK
BL

BELLHAVEN
PL

BELLHAVEN AV

MUNYAN ST

PEUGEOT PL

RADCLIFFE AV

DIJON DR

MAYHEWS LANDING RD

BIDDLE AV

HAFNER ST

BENNINGTON DR
Landscaping and Lighting District No. 17
Improvement Diagram
¯
200
US Feet
Landscaping and Lighting District No. 18
Fiscal Year 2026-27
Engineer’s Report
July 9, 2026
CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 18 TABLE OF CONTENTS i
Table of Contents
Page No.

Certificate......................................................................................... ii Section I - Introduction.....................................................................1 Section II – Engineer’s Report .........................................................3 Part A – Plans and Specifications .........................................5 Part B – Estimate of Cost......................................................8 Part C – Assessment District Diagram ................................10 Part D – Method of Apportionment of Assessments............12 Part E - Assessment Roll ....................................................16 Appendix A – Improvement Diagram ........................................... A-1 CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 18 CERTIFICATE
ii

ENGINEER'S REPORT

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 18
FISCAL YEAR 2026-27
The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Newark City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, and the Landscape and Lighting Act of 1972 being Section 22500 et al of the California Streets and Highways Code (the “1972 Act”). The undersigned certifies that he is a Professional Engineer, registered in the State of California.

Dated: June 15, 2026 By:

Eduardo Espinoza, P.E.

RCE # 83709

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 18 INTRODUCTION
1 SECTION I

INTRODUCTION
The City of Newark (“City”) levies and collects special assessments on parcels within the City of Newark Landscaping and Lighting District No. 18 (“District”) to maintain public improvements. The District was formed in June of 2015 to provide a dedicated source of funding for the ongoing maintenance of landscaping improvements benefiting parcels within the boundaries of the District.

The assessments and method of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed.

The District generally consists of those properties within the developments of Tract 8130, which is located north of Cedar Boulevard, south of Timber Street and the Nimitz Freeway, west of Central Avenue and the adjacent commercial and industrial structures, and east of the Public Storage property. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report.

Impacts of Proposition 218
On November 5, 1996 California voters approved Proposition 218 entitled "Right to Vote on Taxes Act" which added Articles XIIIC and XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 established new procedural requirements for the formation and administration of assessment districts.

These new procedures stipulate that even if assessments are initially exempt from Proposition 218, future increases in assessments must comply with the provisions of Proposition 218. However, if the increase in assessments were anticipated in the assessment formula (e.g., CPI increase or assessment cap) then the assessment would comply with the intent and provisions of Proposition 218.

Current Annual Administration
As required by the 1972 Act, the Engineer's Report includes: (1) a description of the improvements to be operated, maintained, and serviced by the District, (2) a cost estimate for the District, and (3) a listing of the proposed Fiscal Year 2026-27 assessments to be levied upon each assessable lot or parcel within the District.

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 18 INTRODUCTION
2 Payment of annual assessments for each parcel will be made in the same manner and at the same time as payments are made for their annual property taxes. All funds collected through the assessments must be placed in a special fund and can only be used for the purposes stated within this Report.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 18 ENGINEER’S REPORT 3 SECTION II

ENGINEER'S REPORT PREPARED FOR THE CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 18
FISCAL YEAR 2026-27
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 of Division 15 of the Streets and Highways Code of the State of California), and in accordance with the Resolution of Initiation, being Resolution No. 11,831, which directs the preparation and filing of the Engineer’s Report, adopted by the City Council of the City of Newark, on March 26, 2026 the following Report was prepared consisting of Section I (Introduction), and this, Section II, which consists of five (5) parts as follows:

PART A: PLANS AND SPECIFICATIONS
This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Newark and are incorporated herein by reference.

PART B: ESTIMATE OF COST
This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2026-27, including incidental costs and expenses in connection therewith.

The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Newark.

PART C: ASSESSMENT DISTRICT DIAGRAM
This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Newark.

The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 18 ENGINEER’S REPORT 4 PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS
This part describes the method of apportionment of assessments, based upon each parcel’s classification within the District in proportion to the estimated special benefits to be received.

PART E: ASSESSMENT ROLL
This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Newark and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 18 PLANS AND SPECIFICATIONS 5 PART A

PLANS AND SPECIFICATIONS
IMPROVEMENTS AND SERVICES PURSUANT TO THE 1972 ACT
The improvements and services authorized by the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (hereafter referred to as the “1972 Act”), that may be applicable to this District and associated assessments may include one or more of the following definitions:
• “Improvement” means one or any combination of the following:
o The installation or planting of landscaping.
o The installation or construction of statuary, fountains, and other ornamental structures and facilities.
o The installation or construction of public lighting facilities, including, but not limited to, traffic signals.
o The installation or construction of any facilities which are appurtenant to any of the forgoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. o The installation of park or recreational improvements, including, but not limited to all the following:
 Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage.  Lights, playground equipment, play courts, and public restrooms. o The maintenance or servicing, or both, of any of the forgoing, and of any improvements authorized below.
o The acquisition of land for park, recreational, or open space purposes. o The acquisition of any existing improvement otherwise authorized herein. o The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation of performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties, or other group events, activities, or functions, whether those events, activities, or functions are public or private.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 18 PLANS AND SPECIFICATIONS 6 • “Incidental expenses” include all the following:
o The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
o The costs of printing, advertising, and giving of published, posted, and mailed notices.
o Compensation payable to the county for collection of assessments. o Compensation of any engineer or attorney employed to render services in proceedings pursuant to this part.
o Any other expenses incidental to the construction, installation, or maintenance and servicing of improvements.
o Any expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
o Any expenses incidental to the issuance of bonds or notes. o Costs associated with any elections held for the approval of a new or increased assessment.
• “Landscaping” means trees, shrubs, grass, or other ornamental vegetation. • “Maintain” or “maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation, and services of any improvement, including:
o Repair, removal or replacement of all or any part of any improvement. o Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
o The removal of trimmings, rubbish, debris, and other solid waste. o The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
• “Public lighting facilities” means all works or improvements used or useful for the lighting of any public places, including ornamental standards, luminaries, poles, supports, tunnels, manholes, vaults, conduits, pipes, wires, conductors, guys, stubs, platforms, braces, transformers, insulators, contacts, switches, capacitors, meters, communication circuits, appliances, attachments, and appurtenances. • “Service” or “servicing” means the furnishing of:
o Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. o Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 18 PLANS AND SPECIFICATIONS 7 DESCRIPTION OF DISTRICT IMPROVEMENTS
The improvements, which have been constructed within the City, and those which may be subsequently constructed, operated, maintained, and serviced with District assessments are generally described as follows:

The Landscape Improvements include, but are not limited to landscaping, planting, turf, trees, irrigation systems, and fixtures in medians, public streets, and sidewalk rights-of-way, including parkways and other easements dedicated to the City within, and adjacent to, the District.

A more detailed description of the facilities which either have or will be constructed, operated, maintained, and serviced are generally described as follows.

The maintenance of landscaping and the landscape irrigation system within the Cedar Boulevard street medians along the frontage of Tract 8130.

Improvement diagrams have been prepared identifying all improvements and areas that are to be maintained by the District and are included as Appendix A of this Report. The plans and specifications for the improvements described above are on file with the City’s Public Works Department.

CITY OF NEWARK PART B
LANDSCAPING AND LIGHTING DISTRICT NO. 18 ESTIMATE OF COSTS 8 PART B

ESTIMATE OF COSTS
The 1972 Act requires that a special fund be set up for the collection of revenues and expenditures of the District. The Act provides that the total cost of construction, operation, and maintenance and servicing of the public improvements specified in Part A of this Report can be recovered by the District. Incidental expenses including administration of the District, engineering fees, legal fees and all other costs associated with the construction, operation and maintenance and servicing of the District can also be included.

Funds raised from the assessments shall be used only for the expenditures represented above. A contribution to the District by the City may be made to reduce assessments as the City deems appropriate. Any balance remaining on July 1 at the end of the fiscal year must be carried over to the next fiscal year unless the funds are being accumulated for future capital replacement projects or operating reserves.

The following table provides a summary of the estimated District revenues and cost estimates for Fiscal Year 2026-27.

Projected Revenues
Assessment Revenue $10,981
Non-Assessment Revenues1 $1,378
Total Projected Revenues $12,360
Projected Expenses
Contract Services2 $25,695
Utilities $5,000
Administration and Incidentals $7,025
County Collection Fees $187
Unforeseen Maintenance and Repairs2 $1,895
Total Projected Expenses $39,802
Projected Fund Balance
Beginning Fund Balance - July 1, 2026 $38,826
Reserve Fund Collection Increase/(Decrease) ($27,442)
Ending Fund Balance - June 30, 2027 $11,384
Recommended Operating Reserves $18,953
Available Operating Reserves $11,384
Available Capital Reserves $0 1
Non-Assessment Revenues include interest earnings estimated at 1.5% of Projected Beginning Fund Balance and the City contribution in the amount of $796 for General Benefits conferred to the public at large. 2 Includes $15,000 for Plant and Tree Replacement, Grading, and Irrigation repair projects. 3 Unforeseen Maintenance and Repairs are assumed to be 5% of the Projected Expenses.

Landscaping and Lighting District No. 18
Fiscal Year 2026-27 Cost Estimate

CITY OF NEWARK PART B
LANDSCAPING AND LIGHTING DISTRICT NO. 18 ESTIMATE OF COSTS 9 The purpose of the various reserves is to ensure the District will have funds available for cashflow purposes and to repair or reconstruct the improvements that are the responsibility of the District.

The Recommended Operating Reserve target is fifty percent (50%) of the projected expenditures. Maintaining a fully funded Operating Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.

The purpose of collecting and holding funds in a Capital Reserve is so that when improvements need to be replaced or expenditures are greater than can be conveniently raised from a single year’s assessment, funds are available so that the District can respond and address the need promptly.

CITY OF NEWARK PART C
LANDSCAPING AND LIGHTING DISTRICT NO. 18 ASSESSMENT DIAGRAM 10 PART C

ASSESSMENT DISTRICT DIAGRAM
The boundaries of the District are shown herein. The Diagram is on file in the Public Works Department of the City and shown on the following page of this Engineer's Report. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report.

A reduced copy of the Assessment Diagram is shown on the following page.

CEDAR BL

TIMBER ST

ROBERTSON AV

STARFLOWER ST

LUMA TE

AZALEA WY

TARO TE

HAMLIN ST

GERANIUM ST

ROSA WY

CAMASS CT

BLACKBERRY WY

GRANVILLE DR

STARFLOWER CT

GOLDENROD DR

LUMA TE

CEDAR BL

ASSESSMENT DIAGRAM
Legend
LLD No. 18 Boundary
Parcels
± 0 295 590
Feet
(TRACT 8130)
LANDSCAPING AND LIGHTING DISTRICT NO. 18

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 18 METHOD OF APPORTIONMENT 12 PART D

The method used for apportioning the assessment is based upon the relative special benefits to be derived by the properties in the District and any established benefit zones.

The assessment is apportioned to each parcel in proportion to the relative cost of the special benefits from the improvements.

In addition, Article XIIID, of the California Constitution limits the amount of any assessment to the proportional “special benefit” conferred on the property. Article XIIID provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. There is no widely accepted or statutory formula for determining general and special benefit. However, the constitution states that a special benefit is different from a general benefit in that it is “particular and distinct” and “over and above” general benefits received by other properties.

The 1972 Act permits the designation of zones of benefit within any individual assessment district if “by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement.” Thus, the 1972 Act requires the levy of a true “assessment” rather than a “special tax”.

Article XIIID provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways, utility easements,

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 18 METHOD OF APPORTIONMENT 13 and that portion of public property that is not developed and used for business purposes similar to private residential, commercial, industrial, and institutional activities.

The amount to be assessed may be apportioned by any formula or method which fairly distributes the amount among all assessable lots or parcels. In order for the City to separate out the general and special benefits for each improvement type, an analysis of each improvement was conducted. The analysis reviewed the purpose and users of each improvement, and then identified the properties that benefit from the improvement, and then allocated the costs to maintain, service, and replace each improvement type to each identified property.

Because general benefits are not assessable, any costs associated with general benefits are to be paid for by the City. Only the costs associated with the special benefits conferred on property within District from the authorized improvements are assessable, and therefore assessed herein. A summary of the benefits conferred by the improvements is described below.

In summary, the assessments can only be levied based on the special benefit to property conferred from the installation, maintenance, and servicing of the improvements funded by the District. These special benefits are not dependent on any one property owner's use of the improvements or their specific demographic status. The basis for these special benefits comes from statutes approved by the California Legislature and other studies that describe the types of benefits received by property from such improvements. The identified special benefits conferred to property from the improvements are summarized as follows.

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 18 METHOD OF APPORTIONMENT 14 Special Benefit from Landscape Maintenance
All parcels within the District receive special benefit from Landscape Maintenance within the adjacent medians. Trees, landscaping, hardscapes, ornamental structures, and appurtenant facilities, if well maintained, confer a particular and distinct special benefit upon real property within the District by providing beautification, shade and positive enhancement of the community character, attractiveness, and desirability of the surroundings. The medians adjacent to the development help calm traffic and reduce speeds, creating a safer environment for those traveling to and from the properties within the District. The median also acts as a physical buffer between portions of the roadway and properties within the District improving the overall safety of properties within the development. In addition, the trees and plantings within the medians help absorb noise from the road for nearby properties, reducing noise levels and creating a more peaceful environment. In addition, all the aforementioned contribute to a specific increase in property desirability and a specific enhancement of the property value of each parcel within the District.

Although the improvements include public areas, easements, rights-of-way, and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required, nor necessarily desired by any properties or developments outside the District boundary. Though the medians were designed as a result of the development of the properties within the District, it is reasonable to conclude that the traffic flow along the roadways adjacent to the median landscaping receive some incidental benefit from the improvements and such incidental benefits must be accounted for and cannot be assessed to the properties within the District. Therefore, it is conservatively estimated that approximately 98% of the benefit conferred by the medians in the roadways constructed for the development and properties within the District would be a special and

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 18 METHOD OF APPORTIONMENT 15 direct benefit to the parcels within the District and 2% of the benefit from the medians is conferred to the public at large that may utilize the roadway adjacent to the development would be a general benefit.

Method of Assessment
This process of apportioning assessments to each property involves determining the relative special benefit received by each property from the improvements and services.

Therefore, the City and Engineer at the time of formation determined that each parcel within the boundaries of the District receives a similar benefit from the improvements.

Therefore, the most appropriate method of apportioning costs was determined to be spreading all District costs equally to each dwelling unit in the District. This methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments.

In Fiscal Year 2026-27, the City proposes to collect the maximum assessment revenue from the assessable parcels located in the District, which amounts to $66.96 per parcel to be levied. A listing of each assessable parcel and their proposed Fiscal Year 2026-27 assessment is on the Assessment Roll in Part E of this Report.

Appeals and Interpretations
Any property owner who feels that the assessment levied on the subject property is in error because of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with City Engineer or his or her designee. Any such appeal is limited to correction of an assessment during the then current or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Engineer or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any property owner who disagrees with the decision of the City Engineer or her or his designee may refer their appeal to the City Council and the decision of the City Council shall be final.

CITY OF NEWARK PART E
LANDSCAPING AND LIGHTING DISTRICT NO. 18 ASSESSMENT ROLL 16 PART E

The total proposed assessment for Fiscal Year 2026-27 is $10,981.44.

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 18

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number
Assessment
Amount
092A-2598-024-00 $66.96
092A-2598-025-00 $66.96
092A-2598-026-00 $66.96
092A-2598-027-00 $66.96
092A-2598-028-00 $66.96
092A-2598-029-00 $66.96
092A-2598-030-00 $66.96
092A-2598-031-00 $66.96
092A-2598-032-00 $66.96
092A-2598-033-00 $66.96
092A-2598-034-00 $66.96
092A-2598-035-00 $66.96
092A-2598-037-00 $66.96
092A-2598-038-00 $66.96
092A-2598-039-00 $66.96
092A-2598-040-00 $66.96
092A-2598-041-00 $66.96
092A-2598-042-00 $66.96
092A-2598-043-00 $66.96
092A-2598-044-00 $66.96
092A-2598-045-00 $66.96
092A-2598-046-00 $66.96
092A-2598-047-00 $66.96
092A-2598-048-00 $66.96
092A-2598-050-00 $66.96
092A-2598-051-00 $66.96
092A-2598-052-00 $66.96
092A-2598-053-00 $66.96
092A-2598-054-00 $66.96
092A-2598-055-00 $66.96
092A-2598-056-00 $66.96
092A-2598-057-00 $66.96
092A-2598-058-00 $66.96
092A-2598-059-00 $66.96
092A-2598-061-00 $66.96
092A-2598-062-00 $66.96
092A-2598-063-00 $66.96
092A-2598-064-00 $66.96
092A-2598-065-00 $66.96
092A-2598-066-00 $66.96
092A-2598-067-00 $66.96
092A-2598-068-00 $66.96
092A-2598-069-00 $66.96
092A-2598-070-00 $66.96
092A-2598-072-00 $66.96
092A-2598-073-00 $66.96
092A-2598-074-00 $66.96
092A-2598-075-00 $66.96
092A-2598-076-00 $66.96
092A-2598-077-00 $66.96
092A-2598-078-00 $66.96
092A-2598-079-00 $66.96
Assessor's
Parcel
Number
Assessment
Amount
092A-2598-080-00 $66.96
092A-2598-081-00 $66.96
092A-2598-082-00 $66.96
092A-2598-083-00 $66.96
092A-2598-084-00 $66.96
092A-2598-085-00 $66.96
092A-2598-087-00 $66.96
092A-2598-088-00 $66.96
092A-2598-089-00 $66.96
092A-2598-090-00 $66.96
092A-2598-091-00 $66.96
092A-2598-092-00 $66.96
092A-2598-093-00 $66.96
092A-2598-095-00 $66.96
092A-2598-096-00 $66.96
092A-2598-097-00 $66.96
092A-2598-098-00 $66.96
092A-2598-099-00 $66.96
092A-2598-100-00 $66.96
092A-2598-101-00 $66.96
092A-2598-102-00 $66.96
092A-2598-103-00 $66.96
092A-2598-104-00 $66.96
092A-2598-106-00 $66.96
092A-2598-107-00 $66.96
092A-2598-108-00 $66.96
092A-2598-109-00 $66.96
092A-2598-110-00 $66.96
092A-2599-018-00 $66.96
092A-2599-019-00 $66.96
092A-2599-020-00 $66.96
092A-2599-021-00 $66.96
092A-2599-022-00 $66.96
092A-2599-023-00 $66.96
092A-2599-024-00 $66.96
092A-2599-025-00 $66.96
092A-2599-026-00 $66.96
092A-2599-027-00 $66.96
092A-2599-028-00 $66.96
092A-2599-029-00 $66.96
092A-2599-030-00 $66.96
092A-2599-031-00 $66.96
092A-2599-032-00 $66.96
092A-2599-033-00 $66.96
092A-2599-034-00 $66.96
092A-2599-035-00 $66.96
092A-2599-036-00 $66.96
092A-2599-037-00 $66.96
092A-2599-038-00 $66.96
092A-2599-039-00 $66.96
092A-2599-040-00 $66.96
092A-2599-041-00 $66.96
Assessor's
Parcel
Number
Assessment
Amount
092A-2599-042-00 $66.96
092A-2599-043-00 $66.96
092A-2599-044-00 $66.96
092A-2599-045-00 $66.96
092A-2599-046-00 $66.96
092A-2599-047-00 $66.96
092A-2599-048-00 $66.96
092A-2599-049-00 $66.96
092A-2599-050-00 $66.96
092A-2599-051-00 $66.96
092A-2599-052-00 $66.96
092A-2599-053-00 $66.96
092A-2599-054-00 $66.96
092A-2599-055-00 $66.96
092A-2599-056-00 $66.96
092A-2599-057-00 $66.96
092A-2599-058-00 $66.96
092A-2599-059-00 $66.96
092A-2599-060-00 $66.96
092A-2599-061-00 $66.96
092A-2599-062-00 $66.96
092A-2599-063-00 $66.96
092A-2599-064-00 $66.96
092A-2599-065-00 $66.96
092A-2599-066-00 $66.96
092A-2599-067-00 $66.96
092A-2599-068-00 $66.96
092A-2599-069-00 $66.96
092A-2599-070-00 $66.96
092A-2599-071-00 $66.96
092A-2599-072-00 $66.96
092A-2599-073-00 $66.96
092A-2599-074-00 $66.96
092A-2599-075-00 $66.96
092A-2599-076-00 $66.96
092A-2599-077-00 $66.96
092A-2599-078-00 $66.96
092A-2599-079-00 $66.96
092A-2599-080-00 $66.96
092A-2599-081-00 $66.96
092A-2599-082-00 $66.96
092A-2599-083-00 $66.96
092A-2599-084-00 $66.96
092A-2599-085-00 $66.96
092A-2599-086-00 $66.96
092A-2599-087-00 $66.96
092A-2599-088-00 $66.96
092A-2599-089-00 $66.96
092A-2599-090-00 $66.96
092A-2599-091-00 $66.96
092A-2599-092-00 $66.96
092A-2599-093-00 $66.96
PART E - 1 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 18

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number
Assessment
Amount
092A-2599-094-00 $66.96
092A-2599-095-00 $66.96
092A-2599-096-00 $66.96
092A-2599-097-00 $66.96
092A-2599-098-00 $66.96
092A-2599-099-00 $66.96
092A-2599-100-00 $66.96
092A-2599-101-00 $66.96
Total Parcels: 164
Total Assessment: $10,981.44
PART E - 2 04/24/26

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 18 APPENDIX A
A-1

APPENDIX A

IMPROVEMENT DIAGRAM

SMITH AV

LUMA TE

ROCKSPRAY ST

ROBERTSON AV

CEDAR BL PRESCOTT CT

RADELE CT

TARO TE

BLACKBERRY WY

PAXTON CT

CENTRAL AV

GRANVILLE DR

ARBUTUS CT

GERANIUM
CT

ROSA WY

NORDICA AV

AZALEA WY

LARAMIE CT

FARWELL DR

STARFLOWER CT

CAMASS CT

CEDAR BL

STARFLOWER ST

SAYRE AV

ARALIA DR

IRIS CT

GERANIUM ST

MANOR CT

HAMLIN ST

CEDAR BL

GOLDENROD DR

TIMBER ST
I8
I880 NB
80 SB
Landscaping and Lighting District No. 18
Improvement Diagram
¯
300
US Feet
Landscaping and Lighting District No. 19
Fiscal Year 2026-27
Engineer’s Report
July 9, 2026
CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 19 TABLE OF CONTENTS i
Table of Contents
Page No.

Certificate......................................................................................... ii Section I - Introduction.....................................................................1 Section II – Engineer’s Report .........................................................3 Part A – Plans and Specifications .........................................5 Part B – Estimate of Cost....................................................13 Part C – Assessment District Diagram ................................15 Part D – Method of Apportionment of Assessments............23 Part E - Assessment Roll ....................................................31 Appendix A – Improvement Diagram ........................................... A-1 CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 19 CERTIFICATE
ii

ENGINEER'S REPORT

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 19
FISCAL YEAR 2026-27
The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Newark City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, and the Landscape and Lighting Act of 1972 being Section 22500 et al of the California Streets and Highways Code (the “1972 Act”). The undersigned certifies that he is a Professional Engineer, registered in the State of California.

Dated: June 15, 2026 By:

Eduardo Espinoza, P.E.

RCE # 83709

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 19 INTRODUCTION
1 SECTION I

INTRODUCTION
The City of Newark (“City”) levies and collects special assessments on parcels within the City of Newark Landscaping and Lighting District No. 19 (“District”) to maintain public improvements. The District was formed in December of 2016 to provide a dedicated source of funding for the ongoing maintenance of median and buffer landscape, street lighting, and park improvements benefiting parcels within the boundaries of the District. Since formation, additional properties have been annexed into the District. A historical listing of the date each annexation occurred since formation follows:
• Annexation No. 1 (September 14, 2017)
• Annexation No. 2 (September 14, 2017)
• Annexation No. 3 (September 14, 2017)
• Annexation No. 4 (May 9, 2019)
• Annexation No. 5 (November 12, 2020)
• Annexation No. 6 (January 27, 2022)
Following the approval of the annexations listed above, the District consists of the following seven (7) zones of benefit.
• Zone 1 (Bayshores)
The Bayshores Tract Map 8085 was comprised of residential lots (detached homes, condominiums, and townhomes), landscape lots, a park area, and private roads. The landscape lots and park around the clubhouse will be maintained by the Homeowners Association and will not be funded by assessments.
• Zone 2 (Lighthouse)
The Lighthouse Tract Map 8157 was comprised of eighty-eight (88) condominium units and private roads.
• Zone 3 (Newark Senior Housing – USA Properties)
The Newark Senior Housing – USA Properties project is comprised of one building, containing seventy-five (75) apartment units.
• Zone 4 (Tract 8098 – Glass Bay)
The Glass Bay Tract Map 8098 was comprised of two hundred and seventeen (217) single-family homes and private roads.
• Zone 5 (Tracts 8099 & 8436 - Bridgeway)
The Bridgeway Development was comprised of Tract 8099 and 8436 and contains three hundred and six (306) single family lots and two hundred and seventy (270) multi-family units.

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 19 INTRODUCTION
2 • Zone 6 (Tract 8459 – Compass Bay)
The Compass Bay Development was comprised of Tract 8459 which included fiftythree (53) single family lots and eighty-five (85) multi-family units. • Zone 7 (Tract 8453 – Harbor Pointe)
The Harbor Pointe (Bridgeway Parcel C) Development was comprised of Tract 8453 and contains one hundred and ninety two (192) single family lots.

The District generally consists of those properties in an area known as Bayside Newark, formerly known as the Dumbarton Transit-Oriented Development. The Bayside Newark project is located next to the proposed commuter rail station near the corner of Willow Avenue and Enterprise Drive. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District and each zone of benefit is provided in Part C of this Report.

Current Annual Administration
As required by the 1972 Act, the Engineer's Report includes: (1) a description of the improvements to be operated, maintained, and serviced by the District and each benefit zone, (2) a cost estimate for the District and each benefit zone, and (3) a listing of the proposed Fiscal Year 2026-27 assessments to be levied upon each assessable lot or parcel within the District and each benefit zone.

The City will hold a Public Hearing on July 9, 2026, regarding this District which will provide an opportunity for any interested person to be heard. At the conclusion of the Public Hearing, the City Council may adopt a resolution confirming the assessment rates as originally proposed or as modified. Payment of annual assessments for each parcel will be made in the same manner and at the same time as payments are made for their annual property taxes.

All funds collected through the assessments must be placed in a special fund and can only be used for the purposes stated within this Report.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ENGINEER’S REPORT 3 SECTION II

ENGINEER'S REPORT PREPARED FOR THE CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 19
FISCAL YEAR 2026-27
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 of Division 15 of the Streets and Highways Code of the State of California), and in accordance with the Resolution of Initiation, being Resolution No. 11,831, which directs the preparation and filing of the Engineer’s Report, adopted by the City Council of the City of Newark, on March 26, 2026, the following Report was prepared consisting of Section I (Introduction), and this, Section II, which consists of five (5) parts as follows:

The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Newark.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ENGINEER’S REPORT 4 PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS
This part describes the method of apportionment of assessments, based upon each parcel’s classification within the District in proportion to the estimated special benefits to be received.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 5 PART A

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 6 o Any expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
o Any expenses incidental to the issuance of bonds or notes. o Costs associated with any elections held for the approval of a new or increased assessment.
• “Landscaping” means trees, shrubs, grass, or other ornamental vegetation. • “Maintain” or “maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation, and services of any improvement, including:
o Repair, removal or replacement of all or any part of any improvement. o Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
o The removal of trimmings, rubbish, debris, and other solid waste. o The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
• “Public lighting facilities” means all works or improvements used or useful for the lighting of any public places, including ornamental standards, luminaries, poles, supports, tunnels, manholes, vaults, conduits, pipes, wires, conductors, guys, stubs, platforms, braces, transformers, insulators, contacts, switches, capacitors, meters, communication circuits, appliances, attachments, and appurtenances. • “Service” or “servicing” means the furnishing of:
o Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. o Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

DESCRIPTION OF DISTRICT IMPROVEMENTS
The improvements, which have been constructed within the City, and those which may be subsequently constructed, operated, maintained, and serviced with District assessments are generally described as follows:
• The Landscape Improvements include, but are not limited to landscaping, planting, turf, trees, irrigation systems, and fixtures in public street and sidewalk rights-of-way, including medians, traffic circles, parkways and other easements dedicated to the City within, and adjacent to, the zones.
• The Park Improvements include but are not limited to landscaping, planting, shrubbery, trees, irrigation systems, hardscapes and fixtures, trails, and open space areas.
• Street Lighting Improvements include, but are not limited to poles, fixtures, bulbs,

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 7 conduits, conductors, equipment including guys, anchors, posts and pedestals, metering devices and appurtenant facilities as required to provide lighting in public street and sidewalk rights-of-way and other easements dedicated to the City within, and adjacent to, the zones.

A more detailed description of the facilities which either have or will be constructed, operated, maintained, and serviced by each of the benefit zones follows.

Zone 1 (Bayshores)
Landscape Improvements
The Landscape Improvements include streetscapes, medians, and traffic circles, specifically:
• The south side of Central Avenue, between Willow Street and Salty Cove Road. • The south side of Central Avenue, between Salty Cove Road and Hickory Street. • East side of Willow Street, south of Central Avenue.
• West side of Willow Street, along the eastern border of the tract, including planter strips.
• Medians along Willow Street, between Central Avenue and Seawind Way. • Traffic Circles at the intersections of Willow Street and Central Avenue, and Willow Street and Seawind Way.
• 47 Trash Capture Devices ("TCD") throughout the project, to keep trash from collecting in the landscaped areas along the southern edge of the project and the wetlands beyond.

Street Lighting Improvements
The Street Lighting Improvements will be located along streets within the zone as shown below:
• 7 streetlights located along Seawind Way at the eastern boundary of the zone. • 10 streetlights located along Spring Tide Road, through the center of the zone. • 3 streetlights located along Bayshores Drive.
• 2 streetlights located along Quiet Cove Way.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 8 • 2 streetlights located along Lookout Way.
• 6 streetlights located along Harbor Light Road.
• 7 streetlights located along Central Avenue at the southern boundary of the zone. • 13 streetlights located along Willow Street at the eastern boundary of the zone.

Zone 2 (Lighthouse)
Landscape Improvements
The Landscape Improvements include streetscapes, medians, and traffic circles, specifically:
• Northwest corner of intersection of Willow Street and Seawind Way. • West side of Willow Street, along the easterly border of the tract, including planter strips.
• Medians along Willow Street, between Seawind Way and the northerly border of the tract.
• Traffic Circle at the intersection of Willow Street and Seawind Way. • One TCD on Seawind Way.

Street Lighting Improvements
The Street Lighting Improvements will be located along streets within the zone as shown below:
• 3 streetlights located along Seawind Way.
• 1 streetlight located along Willow Street.
• 4 streetlights located along Willow Street between Seawind Way and Enterprise Drive.

Zone 3 (Newark Senior Housing – USA Properties)
Landscape Improvements
The Landscape Improvements include streetscapes, medians, and traffic circles, specifically:
• West side of Willow Street, along the eastern border of the project, including planter strips.
• Medians along Willow Street, between the northerly and southerly border of the project.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 9 Street Lighting Improvements
The Street Lighting Improvements will be located along streets within the zone as shown below:
• 4 streetlights located along Willow Street between Seawind Way and Enterprise Drive.

Zone 4 (Tract 8098 – Glass Bay)
Landscape Improvements
The Landscape Improvements include streetscapes, medians, and traffic circles, specifically:
• The east side of Willow Street at the southeast and northeast corners of Seawind Way and Willow Street.
• Medians along Enterprise Drive along the northerly border of the tract. • Traffic Circle at the intersection of Willow Street and Seawind Way. • Traffic Circle at the intersection of Willow Street and Enterprise Drive. • 27 Landscape Debris/TCD throughout the tract.

Street Lighting Improvements
The Street Lighting Improvements will be located along streets within the zone as shown below:
• 21 streetlights located throughout the interior of the tract. • 4 streetlights located along Enterprise Drive at the northerly boundary of the tract. • 4 streetlights located along Willow Street between Central Avenue and Seawind Way. • 4 streetlights located along Willow Street between Seawind Way and Enterprise Drive.

Zone 5 (Tracts 8099 & 8436 - Bridgeway)
Landscape Improvements
The Landscape Improvements include streetscapes, medians, and traffic circles, specifically:
• Median islands at Hickory Street and Seawind Way.
• Traffic Circle at the intersection of Hickory Street and Seawind Way. • Median islands at Seawind Way in Phase 2 of the development.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 10 • 6 TCD on Seawind Way.
• 8 TCD on Bay Breeze Street.
• 2 TCD on Headlands Avenue.
• 17 TCD on Hickory Street.
• 12 TCD on Seawind Way, in Phase 2 of the development. • The Bay Trail in Phases 1 and 2 of the development.

Street Lighting Improvements
The Street Lighting Improvements will be located along streets within the zone as shown below:
• 2 streetlights located along Headlands Avenue.
• 6 streetlights located along Bay Breeze Street.
• 4 streetlights located along Seawind Way in Phase 1 of the development. • 4 streetlights located at the intersection of Seawind Way and Hickory Street. • 15 streetlights located along Hickory Street.
• 8 streetlights located along Seawind Way in Phase 2 of the development.

Zone 6 (Tract 8459 – Compass Bay)
Landscape Improvements
The Landscape Improvements include streetscapes, medians, and traffic circles, specifically:
• Median Islands at Seawind Way and Hickory Street.
• Median Islands at Hickory Street and Enterprise Drive. • Center Median on Enterprise Drive.
• Traffic Circle at Seawind Way and Hickory Street.
• Traffic Circle at Hickory Street and Enterprise Drive. • 1 TCD on Seawind Way.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 11 • 3 TCD on Hickory Street.
• 4 TCD on Enterprise Drive.

Park Improvements
Park improvements include but are not limited to landscaping, planting, shrubbery, trees, irrigation systems, hardscapes and fixtures and open space areas within a planned 5.05 acre park that is proposed for the FMC Willow Development to be located northwest of the Compass Bay development near the intersection of Hickory Street and Enterprise Drive.

Street Lighting Improvements
The Street Lighting Improvements will be located along streets within the zone as shown below:
• 1 Streetlight located on Seawind Way.
• 1 Streetlight located at the intersection of Seawind Way and Hickory Street. • 2 Streetlights located on Hickory Street.
• 2 Streetlights located at the intersection of Hickory Street and Enterprise Drive. • 6 Streetlights located on Enterprise Drive.

Zone 7 (Tract 8453 – Harbor Pointe)
Landscape Improvements
The Landscape Improvements include streetscapes, medians, and traffic circles, specifically:
• Traffic circle located at Enterprise Drive and Seawind Way. • Median islands located along Enterprise Drive.
• Traffic circle located at Enterprise Drive and Hickory Street. • 12 TCD along Enterprise Drive and the Enterprise Drive and Seawind Way traffic circle.
• The Bay Trail located along the exterior of the development.

CITY OF NEWARK PART A
LANDSCAPING AND LIGHTING DISTRICT NO. 19 PLANS AND SPECIFICATIONS 12 Park Improvements
Park improvements include but are not limited to landscaping, planting, shrubbery, trees, irrigation systems, hardscapes and fixtures and open space areas within a planned 5.05 acre park that is proposed for the FMC Willow Development to be located northwest of the Compass Bay development near the intersection of Hickory Street and Enterprise Drive.

Street Lighting Improvements
The Street Lighting Improvements will be located along streets within the zone as shown below:
• 11 streetlights located along Enterprise Drive and the Enterprise Drive and Seawind Way traffic circle.
• 2 streetlights located at the traffic circle at Enterprise Drive and Hickory Street.

CITY OF NEWARK PART B
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ESTIMATE OF COSTS 13 PART B

The following table provides a summary of the estimated District revenues and cost estimates for Fiscal Year 2026-27.

Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7
Total
Amount
Projected Revenues
Assessment Revenue $41,551 $3,923 $2,720 $19,777 $41,198 $12,546 $29,315 $151,030 Non-Assessment Revenues1 $15,492 $3,585 $3,575 $6,330 $8,552 $6,295 $1,361 $45,190 Total Projected Revenues $57,043 $7,508 $6,295 $26,107 $49,749 $18,841 $30,676 $196,219 Projected Expenses
Contract Services2 $21,425 $5,731 $6,049 $3,816 $6,242 $4,771 $7,000 $55,035 Utilities $6,521 $417 $599 $2,178 $3,562 $2,723 $800 $16,800 Administration and Incidentals $24,555 $1,572 $2,255 $8,201 $13,415 $10,254 $4,000 $64,253 County Collection Fees $706 $67 $46 $336 $700 $213 $498 $2,568 Unforeseen Maintenance and Repairs3 $2,660 $389 $447 $727 $1,196 $898 $615 $6,933 Total Projected Expenses $55,868 $8,177 $9,397 $15,258 $25,115 $18,860 $12,913 $145,589 Projected Fund Balance
Beginning Fund Balance - July 1, 2026 $326,029 $26,936 $18,676 $135,786 $239,434 $12,306 $0 $759,167 Reserve Fund Collection Increase/(Decrease) $1,175 ($669) ($3,102) $10,849 $24,634 ($19) $17,763 $50,631 Ending Fund Balance - June 30, 2027 $327,204 $26,267 $15,575 $146,635 $264,068 $12,287 $17,763 $809,798 Recommended Operating Reserves $26,604 $3,894 $4,475 $7,266 $11,960 $8,981 $6,149 $69,328 Available Operating Reserves $26,604 $3,894 $4,475 $7,266 $11,960 $8,981 $6,149 $69,328 Available Capital Reserves $300,601 $22,373 $11,100 $139,369 $252,108 $3,306 $11,614 $740,470 1 Non-Assessment Revenues include interest earnings estimated at 1.5% of Projected Beginning Fund Balance and the City contribution in the amount of $17,090 for General Benefits and $16,710 for Special Benefits conferred to property not in the District. 2 Includes $10,000 in Zone 1 and $5,000 in Zones 2 and 3 for mulch and tree replacement projects. 3 Unforeseen Maintenance and Repairs are assumed to be 5% of the Projected Expenses.

Landscaping and Lighting District No. 19
Fiscal Year 2026-27 Cost Estimate

CITY OF NEWARK PART B
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ESTIMATE OF COSTS 14 The purpose of the various reserves is to ensure the District will have funds available for cashflow purposes and to repair or reconstruct the improvements that are the responsibility of the District.

CITY OF NEWARK PART C
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ASSESSMENT DIAGRAM 15 PART C

ASSESSMENT DISTRICT DIAGRAM
The boundaries of the District and each zone of benefit are shown herein. The Diagram is on file in the Public Works Department of the City and shown on the following page of this Engineer's Report. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report.

A reduced copy of the Assessment Diagram is shown on the following page.

CITY OF NEWARK PART C
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ASSESSMENT DIAGRAM 16 INSERT DIAGRAM HERE

HICKORY
ST
WILLOW
ST

SEAWIND WY

CENTRAL AV
SPRING
TIDE
RD

PERRIN AV
BAY
BREEZE
ST

CABOT CT
HARBOR
LIGHT
RD
SEA
BANK
ST

ESTUARY
ST

SHELTER
RD

SURF WY
CAPE
COD
RD
BAY
CREST
RD

BREAKERS
RD

BAYSHORES AV

BLUFF WY

CAPE BREEZE DR

SURGE WY
SALT
GRASS
RD
MASTS
COVE
WY
SAND
DRIFT
RD

BLUETIDE WY

COMPASS WY

JETTY WY

UNNAMED

MARINE WY

RUDDER WY

LEEWARD WY
BACK
BAY
RD

TALLSHIP WY

HEADLANDS AV

MARVISTA WY

WINDROSE WY

DUNES WY

TAILWIND AV

PORTSIDE WY

VISTA COVE WY

WHITESURF WY

WAVE COVE WY

QUIET COVE WY

PRESERVE AV

WAKECREST WY

WEATHERLY
RD

LOOKOUT WY

WAVESIDE WY

CABANA WY

ROCKVIEW WY

SCHOONER WY
SALTY
COVE
RD
COURT 16
COURT 15

SKYSAIL
ST

LATITUDES
LN

UNNAMED

ASSESSMENT DIAGRAM
Legend
LLD No. 19 Zone 1
Parcels
± 0 485 970
Feet
(BAYSHORES)
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ZONE 1

SEAWIND WY
WILLOW
ST

LEEWARD WY

BREAKERS
RD

TAILWIND AV

SHELTER
RD

SKYSAIL
ST

CABANA WY
SPRING
TIDE
RD
SEA
BANK
ST

ASSESSMENT DIAGRAM
± 0 130 260
Feet
ANNEXATION NO. 1 (LIGHTHOUSE)
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ZONE 2
Legend
LLD No. 19 Zone 2
Parcels
WILLOW
ST

UNNAMED

LEEWARD WY

TAILWIND AV

ASSESSMENT DIAGRAM
Legend
LLD No. 19 Zone 3
Parcels
± 0 105 210
Feet
ANNEXATION NO. 2 (NEWARK SENIORS HOUSING)
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ZONE 3
WILLOW
ST

ENTERPRISE DR

SEAWIND WY
BACK
BAY
RD
BAY
CREST
RD

SHELTER
RD

MARINE WY

BREAKERS
RD

BLUFF WY
SEA
BANK
ST

BAYPORT WY

TAILWIND AV

BLUETIDE WY

COMPASS WY

BAYSHORES AV
SPRING
TIDE
RD

PENINSULA WY

LEEWARD WY

ESTUARY
ST

SANDY COVE WY
MASTS
COVE
WY
INLET
RD
CAPE
COD
RD

CABANA WY

SUNCREST
ST

HARBORVIEW WY

PIERVIEW WY

UNNAMED

SKYSAIL ST

DOCKPORT
RD

BOARDWALK WY

BLUE ANCHOR WY

ASSESSMENT DIAGRAM
Legend
LLD No. 19 Zone 4
Parcels
± 0 400 800
Feet
ANNEXATION NO. 3 (GLASS BAY)
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ZONE 4

HICKORY
ST

SEAWIND WY
WILLOW
ST

ENTERPRISE DR
SPRING
TIDE
RD

CENTRAL AV

PERRIN AV
BAY
BREEZE
ST
SEA
BANK
ST

WATERSAIL WY
HARBOR
LIGHT
RD

PONTOON WY
BAY
CREST
RD

BOWLINE
RD

ESTUARY
ST

SHELTER
RD
SAND
BAR
PL

SURF WY
CAPE
COD
RD

BREAKERS
RD
SALT
GRASS
RD
SALT
POND
PL

BAYSHORES AV

CAPE BREEZE DR

SURGE WY

TAILWIND AV
MASTS
COVE
WY
SAND
DRIFT
RD

JETTY WY

UNNAMED

RUDDER WY

LEEWARD WY

TALLSHIP WY

HEADLANDS AV

MARVISTA WY

WINDROSE WY

DUNES WY

VISTA COVE WY
W

WHITESURF WY

AVE COVE WY

QUIET COVE WY

PRESERVE AV

WAKECREST WY

WEATHERLY
RD

LOOKOUT WY
COURT 17

HIDDEN HARBOR WY
COURT 16
COURT 14
COURT 15

SKYSAIL
ST
COURT 9

LATITUDES
LN

WINDJAMMER WY

UNNAMED

ASSESSMENT DIAGRAM
Legend
LLD No. 19 Zone 5
Parcels
± 0 600 1,200
Feet
ANNEXATION NO. 4 (BRIDGEWAY)
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ZONE 5

SEAWIND WY

ENTERPRISE DR

HICKORY
ST
WILLOW
ST
SEA
BANK
ST

TAILWIND AV

SHELTER
RD
SAND
DRIFT
RD

LEEWARD WY

HARBORVIEW WY

BREAKERS
RD

VISTA COVE WY
SPRING
TIDE
RD

CABANA WY

SUNCREST
ST
COURT 17
COURT 16

UNNAMED
COURT 15

SKYSAIL
ST

PIERVIEW WY
MASTS
COVE
WY

ESTUARY
ST

UNNAMED

ASSESSMENT DIAGRAM
± 0 255 510
Feet
ANNEXATION NO. 5 (COMPASS BAY)
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ZONE 6
Legend
LLD No. 19 Zone 6
Parcels

ENTERPRISE DR

HICKORY
ST

SEAWIND WY

WATERSAIL WY

PONTOON WY

BOWLINE
RD
SAND
BAR
PL
SALT
GRASS
RD
SALT
POND
PL
SAND
DRIFT
RD

MARVISTA WY
OUTER
BANKS
PL

UNNAMED

VISTA COVE WY
COURT 17

HIDDEN HARBOR WY
COURT 16
COURT 11
COURT 14
COURT 12
COURT 15
COURT 6
COURT 8
COURT 4
COURT 9
COURT 1
COURT 2
COURT 3
COURT 5
COURT 7

WINDJAMMER WY

SEAWIND WY

ASSESSMENT DIAGRAM
Legend
LLD No. 19 Zone 7
Parcels
± 0 385 770
Feet
ANNEXATION NO. 6 (HARBOR POINTE)
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ZONE 7

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 23 PART D

METHOD OF APPORTIONMENT OF ASSESSMENTS
This section explains the benefits to be derived from the improvements and the methodology used to apportion the total costs of the improvements to properties within the District. The method used for apportioning the assessment is based upon the relative special benefits to be derived by the properties in the District and any established benefit zones. The assessment is apportioned to each parcel in proportion to the relative cost of the special benefits from the improvements.

General
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of streetlights, landscaping, parks, trails, open space, and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore needs to reflect the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, Article XIIID, of the California Constitution limits the amount of any assessment to the proportional “special benefit” conferred on the property. Article XIIID provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. There is no widely accepted or statutory formula for determining general and special benefit. However, the constitution states that a special benefit is different from a general benefit in that it is “particular and distinct” and “over and above” general benefits received by other properties. The 1972 Act permits the designation of zones of benefit within any individual assessment district if “by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement.” Thus, the 1972 Act requires the levy of a true “assessment” rather than a “special tax”.

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 24 The amount to be assessed may be apportioned by any formula or method which fairly distributes the amount among all assessable lots or parcels. In order for the City to separate out the general and special benefits for each improvement type, an analysis of each improvement was conducted. The analysis reviewed the purpose and users of each improvement, and then identified the properties that benefit from the improvement both within and outside the District and each zone of benefit, and then allocated the costs to maintain, service, and replace each improvement type to each identified property.

Because general benefits are not assessable, any costs associated with general benefits or special benefits assigned to properties (both within and outside and the District and each zone of benefit) not in a zone of benefit are to be paid for by the City or by the area receiving special benefits from the improvements. Only the costs associated with the special benefits conferred on property within each zone of benefit from the authorized improvements are assessable, and therefore assessed herein. A full analysis showing the quantification and separation of special and general benefits performed by the City and Assessment Engineer at the time of formation and the establishment of each zone of benefit can be found in the formation and annexation reports for each zone of benefit. A summary of the analysis by improvement type is described below.

The District consists of all Assessor Parcels within the boundaries of a zone of benefit. The method of apportioning costs and assessing properties is based upon the proportional special benefits to be conferred by the improvements and services within each zone of benefit to the properties within and outside the boundaries of the District and each zone of benefit. The apportioning of special benefit is a two-step process: the first step is to identify the types of special benefits arising from the improvements and services, and the second step is to allocate the costs and assign assessments to property based on the estimates of the special benefit being conferred to each property.

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 25 one property owner's use of each zone of benefit’s improvements or their specific demographic status. The basis for these special benefits comes from statutes approved by the California Legislature and other studies that describe the types of benefits received by property from such improvements. The identified special benefits conferred to property from the improvements are summarized as follows.

Special Benefit from Landscape Maintenance
All parcels within each zone of benefit of the District receive special benefit from Landscape Maintenance. Trees, landscaping, hardscapes, ornamental structures, and appurtenant facilities, if well maintained, confer a particular and distinct special benefit upon real property within each zone of benefit by providing beautification, shade and positive enhancement of the community character, attractiveness, and desirability of the surroundings. In addition, all the aforementioned contribute to a specific increase in property desirability and a specific enhancement of the property value of each parcel within each zone of benefit of the District.

Special Benefit from Street Lighting Maintenance
All parcels within each applicable zone of benefit of the District receive special benefit from Street Lighting Maintenance. The special benefit from street lighting can be measured by increased safety to people and property, as well as the increased availability of lighting.

The safety to people results in a special benefit to parcels because street lighting improves traffic safety during ingress and egress to the property and creates a deterrent to crime against property. The safety to property results in a special benefit to both developed and vacant or undeveloped parcels because street lighting operation, maintenance and servicing provides for the protection of buildings and personal property against crimes such as theft and vandalism.

Additionally, all parcels in the applicable zones of benefit receive a special benefit from the installation, operation, maintenance, and servicing of the street lighting on collector streets.

Collector street lighting benefits properties primarily because the properties, and the persons traveling to and from the properties, are provided safe street access.

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 26 Special Benefit from Park Maintenance
All parcels within Zones 6 (Tract 8459 – Compass Bay) and 7 (Tract 8453 – Harbor Pointe) receive special benefit from Park Maintenance. The overall quality of life and desirability of an area is enhanced, when public parks and recreational facilities are in place, improved, operable, safe, clean, and properly maintained. Conversely, property desirability decreases when park and recreational facilities are unsafe or destroyed by the elements or vandalism.

Property desirability in an area also increases when there is an increase in the number of parks, recreation centers and sports facilities. These park and recreational facilities enable property owners to participate in sporting events, leisure activities, picnics, organized social events, and other miscellaneous activities.

Studies in several communities, including counties and cities throughout the United States, have indicated that recreation areas and facilities, if well maintained and wisely administered, have caused a marked increase in the property values of parcels in the community. Consequently, such recreation and park facilities have proved a potent factor in maintaining a sound economic condition and a high standard of livability in the community. These studies confirm the opinion, long held by planning authorities, as to the economic value of parks and recreational facilities in a community. “The recreation value is realized as a rise in the value of land and other property in or near the recreation area, and is of both private interest to the landowner and others, holding an economic stake in the area, and of public interest to the taxpayers, who have a stake ...." (National Recreation and Park Association, June 1985)
“Recreation and park amenities are central components in establishing the quality of life in a community. ... [Businesses’] main resource is their employees for whom quality of life is an important issue… The availability and attractiveness of local parks and programs influences some companies’ relocation decisions. ... the presence of a park encourages real estate development around it.... ". (California Parks & Recreation, Winter 1997) The benefit of parks and other recreational facilities to residential and commercial/industrial properties has been summarized by several studies. The United States Department of the Interior, National Park Service, in a publication from June 1984, concluded that:
• Parks and recreation stimulate business and generate tax revenues • Parks and recreation help conserve land, energy, and resources • An investment in parks and recreation helps reduce pollution and noise, makes communities more livable, and increases property values • Public recreation benefits all residents and employers by providing continuing opportunities to maintain a level of fitness throughout one's working life, and through helping individuals cope with the stress of a fast-paced and demanding life

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 27 Proper maintenance and operation of the parks within the City benefits those properties within the service areas of the parks by providing environmental quality and recreational enhancement.

Special Benefit to Parcels Outside of the District
There are parcels outside each zone of benefit that receive special benefit from some of the improvements. Based on the analysis performed at the time of formation and the establishment of each subsequent annexation, a summary of the percentage of annual costs attributable to special benefits to parcels outside the District by zone of benefit is shown below:

The share of costs attributable to special benefits conferred to parcels outside of each zone of benefit cannot be assessed to properties within each specific zone, but are required to be paid by some other source, such as the City’s General Fund.

General Benefit
The Assessment Engineer at the time of District formation and at the establishment of each subsequent annexation performed an analysis and determined there are general benefits conferred from the landscape and park improvements to the public at large.

Based on these analyses performed by the original Assessment Engineer, a summary of the percentage of annual costs attributable to general benefit are shown below:

The share of costs attributable to the general benefits of each zone of benefit cannot be assessed to properties within each specific zone, but are required to be paid by some other source, such as the City’s General Fund.

LLD No. 19 Benefit Zone
Percentage of Costs
Attributed to Special
Benefit Outside the Zone
Zone 1 (Bayshore) 4.46%
Zone 2 (Lighthouse) 36.23%
Zone 3 (Newark Senior Housing) 35.06%
Zone 4 (Tract 8098 - Glass Bay) 11.29%
Zone 5 (Tracts 8099 & 8436 - Bridgeway) 3.97%
Zone 6 (Tract 8459 - Compass Bay) 25.17%
Zone 7 (Tract 8453 - Harbor Pointe) 3.83%
LLD No. 19 Benefit Zone
Percentage of Costs
Attributed to General
Benefit
Zone 1 (Bayshore) 14.52%
Zone 2 (Lighthouse) 2.67%
Zone 3 (Newark Senior Housing) 0.00%
Zone 4 (Tract 8098 - Glass Bay) 16.85%
Zone 5 (Tracts 8099 & 8436 - Bridgeway) 15.78%
Zone 6 (Tract 8459 - Compass Bay) 7.23%
Zone 7 (Tract 8453 - Harbor Pointe) 6.71%

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 28 Method of Assessment
This process of apportioning assessments to each property involves determining the relative special benefit received by each property from the improvements and services.

Since the assessment will be levied against parcels of property as shown on the tax roll, the final charges must be assigned by Assessor's Parcel Number. If assessments were to be spread just by parcel, not considering land use or parcel size, a single family parcel would be paying the same as a 50 unit apartment parcel or a large commercial establishment and this would not be equitable.

Therefore, the City and Engineer at the time of formation and the establishment of each subsequent zone, determined that the most appropriate method of apportioning costs was determined to be spreading each benefit zone costs on an Equivalent Dwelling Unit (EDU) basis. The single family detached residential unit or lot has been selected as the basic unit for calculation of assessments and is defined as one EDU. Each land-use in the District is converted to EDU's. The EDU method is seen as the most appropriate and equitable method of spread of benefit to each parcel from the improvements since it is based on land-use type and parcel size. Property within the District is assigned to one of the following categories.

Single Family Residential. Parcels zoned for single family detached home residential uses are assessed 1 EDU per dwelling unit. Parcels designated as Single Family Residential land-use will be assessed 1 EDU per dwelling unit or lot, including undeveloped subdivided residential lots and vacant land zoned for single family residential uses with a tentative or final tract map.

Multiple Family Residential. Multiple-family residential (including apartments, condominiums, townhomes, and duplexes) land use equivalencies are determined based on the number of dwelling units on each parcel. Due to population density and size of structure relative to the typical single family residence, each dwelling unit defined as multifamily residential, including apartments, condominiums, town homes, and duplexes, are assigned and EDU of 0.75 EDU . The EDU's assigned to a multiple-family residential parcel are calculated by multiplying the number of dwelling units by the EDU Factor of

0.75. Non-Residential. In converting non-residential properties to EDU's, the EDU Factor used in each zone of benefit was determined using the EDU density of the residential property for each zone. During formation and the establishment of each subsequent zone, the number of planned residential EDU located in the zone were divided by the associated acreage to arrive at an EDU factor per acre for non-residential parcels. All properties that are developed for non-residential uses are therefore assigned an EDU factor per acre by zone of benefit, all of which are shown in the table below. Non-Residential may include but not be limited to commercial, industrial, church, school, institutional, and other nonresidential uses.

Undeveloped Parcels. Undeveloped parcels receive a reduced level of benefit as compared to developed parcels. Undeveloped parcels therefore are assessed at 20% of the non-residential rate per acre for each zone of benefit. This includes all lots designated

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 29 as undeveloped or vacant without a tentative or final tract map but does not include easements or streets, whether private or public, which are non-assessable.

Exempt Parcels. - Publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the improvements. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts, public parkways, public property designated open space, and any portion of public property that is not used for business purposes similar to private residential, commercial, industrial, and institutional activities.

Also exempted from the assessments are private streets, utility easements, homeowner’s or property owner’s association common areas (except club houses, community centers, parking lots, etc.) and any other parcels that do not receive a special and direct benefit from the improvements.

The following table summarizes the EDU Factors by zone of benefit for each land use category.

Parcels within each zone may be assessed once it is anticipated that improvements will need to be maintained or reserve funds will need to be collected for the ensuing fiscal year.

The table below summarizes both the maximum and applied assessment rates per EDU for Fiscal Year 2026-27.

Maximum Assessment Rate Increases
The maximum assessment rates for each zone may be adjusted annually by the greater of the annual increase in the Bureau of Labor Statistics, Consumer Price Index for the month of February, All Urban Consumers for the San Francisco/Oakland/San Jose area, or 3%.

Land Use Classification Unit Zone 1 Zone 2 Zone 3 Zone 4 Zone 5 Zone 6 Zone 7 Single-Family Residential per Dwelling Unit 1.000 1.000 1.000 1.000 1.000 1.000 1.000 Multi-Family Residential per Dwelling Unit 0.750 0.750 0.750 0.750 0.750 0.750 0.750 Non-Residential per Acre 11.250 8.158 27.040 10.150 8.158 7.810 8.158 Vacant Property per Acre 2.250 1.632 5.410 2.030 1.631 1.562 1.631 EDU Factor
LLD No. 19 Benefit Zone
FY 2026/27
Maximum
Assessment Rate
FY 2026/27
Applied
Assessment Rate
Zone 1 (Bayshore) $120.25 $87.34
Zone 2 (Lighthouse) $81.85 $59.45
Zone 3 (Newark Senior Housing) $66.58 $48.36
Zone 4 (Tract 8098 - Glass Bay) $125.48 $91.14
Zone 5 (Tracts 8099 & 8436 - Bridgeway) $102.73 $80.00
Zone 6 (Tract 8459 - Compass Bay) $133.97 $107.46
Zone 7 (Tract 8453 - Harbor Pointe) $152.69 $152.69

CITY OF NEWARK PART D
LANDSCAPING AND LIGHTING DISTRICT NO. 19 METHOD OF APPORTIONMENT 30 Appeals and Interpretations
Any property owner who feels that the assessment levied on the subject property is in error because of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with City Engineer or his or her designee. Any such appeal is limited to correction of an assessment during the then current or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the City Engineer or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. If any such changes are approved after the assessment roll has been filed with the County for collection, the City Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any property owner who disagrees with the decision of the City Engineer or her or his designee may refer their appeal to the City Council and the decision of the City Council shall be final.

CITY OF NEWARK PART E
LANDSCAPING AND LIGHTING DISTRICT NO. 19 ASSESSMENT ROLL 31 PART E

The total proposed assessment for Fiscal Year 2026-27 is $151,029.80.

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0258-012-00 $87.34 1
092 -0258-013-00 $87.34 1
092 -0258-014-00 $87.34 1
092 -0258-015-00 $87.34 1
092 -0258-016-00 $87.34 1
092 -0258-017-00 $87.34 1
092 -0258-018-00 $87.34 1
092 -0258-019-00 $87.34 1
092 -0258-020-00 $87.34 1
092 -0258-021-00 $87.34 1
092 -0258-022-00 $87.34 1
092 -0258-023-00 $87.34 1
092 -0258-024-00 $87.34 1
092 -0258-025-00 $87.34 1
092 -0258-026-00 $87.34 1
092 -0258-027-00 $87.34 1
092 -0258-028-00 $87.34 1
092 -0258-029-00 $87.34 1
092 -0258-030-00 $87.34 1
092 -0258-031-00 $87.34 1
092 -0258-032-00 $87.34 1
092 -0258-033-00 $87.34 1
092 -0258-034-00 $87.34 1
092 -0258-035-00 $87.34 1
092 -0258-036-00 $87.34 1
092 -0258-037-00 $87.34 1
092 -0258-038-00 $87.34 1
092 -0258-039-00 $87.34 1
092 -0258-040-00 $87.34 1
092 -0258-041-00 $87.34 1
092 -0258-042-00 $87.34 1
092 -0258-043-00 $87.34 1
092 -0258-044-00 $87.34 1
092 -0258-045-00 $87.34 1
092 -0258-046-00 $87.34 1
092 -0258-047-00 $87.34 1
092 -0258-048-00 $87.34 1
092 -0258-049-00 $87.34 1
092 -0258-050-00 $87.34 1
092 -0258-051-00 $87.34 1
092 -0258-052-00 $87.34 1
092 -0258-053-00 $87.34 1
092 -0258-054-00 $87.34 1
092 -0258-055-00 $87.34 1
092 -0258-056-00 $87.34 1
092 -0258-057-00 $87.34 1
092 -0258-058-00 $87.34 1
092 -0258-059-00 $87.34 1
092 -0258-060-00 $87.34 1
092 -0258-061-00 $87.34 1
092 -0258-062-00 $87.34 1
092 -0258-063-00 $87.34 1
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0258-064-00 $87.34 1
092 -0258-065-00 $87.34 1
092 -0258-066-00 $87.34 1
092 -0258-067-00 $87.34 1
092 -0258-068-00 $87.34 1
092 -0258-069-00 $87.34 1
092 -0258-070-00 $87.34 1
092 -0258-071-00 $87.34 1
092 -0258-072-00 $87.34 1
092 -0258-073-00 $87.34 1
092 -0258-074-00 $87.34 1
092 -0258-075-00 $87.34 1
092 -0258-076-00 $87.34 1
092 -0258-077-00 $87.34 1
092 -0258-078-00 $87.34 1
092 -0258-079-00 $87.34 1
092 -0258-080-00 $87.34 1
092 -0258-081-00 $87.34 1
092 -0258-082-00 $87.34 1
092 -0258-083-00 $87.34 1
092 -0258-084-00 $87.34 1
092 -0258-085-00 $87.34 1
092 -0258-086-00 $87.34 1
092 -0258-087-00 $87.34 1
092 -0258-088-00 $87.34 1
092 -0258-089-00 $87.34 1
092 -0258-090-00 $87.34 1
092 -0258-091-00 $87.34 1
092 -0258-092-00 $87.34 1
092 -0258-093-00 $87.34 1
092 -0258-094-00 $87.34 1
092 -0258-095-00 $87.34 1
092 -0258-096-00 $87.34 1
092 -0258-097-00 $87.34 1
092 -0258-098-00 $87.34 1
092 -0258-099-00 $87.34 1
092 -0258-100-00 $87.34 1
092 -0258-101-00 $87.34 1
092 -0258-102-00 $87.34 1
092 -0258-103-00 $87.34 1
092 -0258-104-00 $87.34 1
092 -0258-105-00 $87.34 1
092 -0258-106-00 $87.34 1
092 -0258-107-00 $87.34 1
092 -0258-108-00 $87.34 1
092 -0258-109-00 $87.34 1
092 -0258-110-00 $87.34 1
092 -0258-111-00 $87.34 1
092 -0258-112-00 $87.34 1
092 -0258-113-00 $87.34 1
092 -0258-114-00 $87.34 1
092 -0258-115-00 $87.34 1
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0258-116-00 $87.34 1
092 -0258-117-00 $87.34 1
092 -0258-118-00 $87.34 1
092 -0258-119-00 $87.34 1
092 -0258-120-00 $87.34 1
092 -0258-121-00 $87.34 1
092 -0258-122-00 $87.34 1
092 -0258-123-00 $87.34 1
092 -0258-124-00 $87.34 1
092 -0258-125-00 $87.34 1
092 -0258-126-00 $87.34 1
092 -0258-127-00 $87.34 1
092 -0258-128-00 $87.34 1
092 -0258-129-00 $87.34 1
092 -0258-130-00 $87.34 1
092 -0258-131-00 $87.34 1
092 -0258-132-00 $87.34 1
092 -0258-133-00 $87.34 1
092 -0258-134-00 $87.34 1
092 -0258-135-00 $87.34 1
092 -0258-136-00 $87.34 1
092 -0258-137-00 $87.34 1
092 -0258-138-00 $87.34 1
092 -0258-139-00 $87.34 1
092 -0258-140-00 $87.34 1
092 -0258-141-00 $87.34 1
092 -0258-142-00 $87.34 1
092 -0258-143-00 $87.34 1
092 -0258-144-00 $87.34 1
092 -0258-145-00 $87.34 1
092 -0258-146-00 $87.34 1
092 -0258-147-00 $87.34 1
092 -0258-148-00 $87.34 1
092 -0258-149-00 $87.34 1
092 -0258-150-00 $87.34 1
092 -0258-151-00 $87.34 1
092 -0258-152-00 $87.34 1
092 -0258-153-00 $87.34 1
092 -0258-154-00 $87.34 1
092 -0258-155-00 $87.34 1
092 -0258-156-00 $87.34 1
092 -0258-157-00 $87.34 1
092 -0258-158-00 $87.34 1
092 -0258-159-00 $87.34 1
092 -0258-160-00 $87.34 1
092 -0258-161-00 $87.34 1
092 -0258-162-00 $87.34 1
092 -0258-163-00 $87.34 1
092 -0258-164-00 $87.34 1
092 -0258-165-00 $87.34 1
092 -0258-166-00 $87.34 1
092 -0258-167-00 $87.34 1
PART E - 1 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0258-168-00 $87.34 1
092 -0258-169-00 $87.34 1
092 -0258-170-00 $87.34 1
092 -0258-171-00 $87.34 1
092 -0258-172-00 $87.34 1
092 -0258-173-00 $87.34 1
092 -0258-174-00 $87.34 1
092 -0258-175-00 $87.34 1
092 -0258-176-00 $87.34 1
092 -0258-177-00 $87.34 1
092 -0258-178-00 $87.34 1
092 -0258-179-00 $87.34 1
092 -0258-180-00 $87.34 1
092 -0258-181-00 $87.34 1
092 -0258-182-00 $87.34 1
092 -0258-183-00 $87.34 1
092 -0258-184-00 $87.34 1
092 -0258-185-00 $87.34 1
092 -0258-186-00 $87.34 1
092 -0258-187-00 $87.34 1
092 -0258-188-00 $87.34 1
092 -0258-189-00 $87.34 1
092 -0258-190-00 $87.34 1
092 -0258-191-00 $87.34 1
092 -0258-192-00 $87.34 1
092 -0258-193-00 $87.34 1
092 -0258-194-00 $87.34 1
092 -0258-195-00 $87.34 1
092 -0258-196-00 $87.34 1
092 -0258-197-00 $87.34 1
092 -0258-198-00 $87.34 1
092 -0258-199-00 $87.34 1
092 -0258-200-00 $87.34 1
092 -0258-201-00 $87.34 1
092 -0258-202-00 $87.34 1
092 -0258-203-00 $87.34 1
092 -0258-204-00 $87.34 1
092 -0258-205-00 $87.34 1
092 -0258-206-00 $87.34 1
092 -0261-005-00 $87.34 1
092 -0261-006-00 $87.34 1
092 -0261-007-00 $87.34 1
092 -0261-008-00 $87.34 1
092 -0261-009-00 $87.34 1
092 -0261-010-00 $87.34 1
092 -0261-011-00 $87.34 1
092 -0261-012-00 $87.34 1
092 -0261-013-00 $87.34 1
092 -0261-014-00 $87.34 1
092 -0261-015-00 $87.34 1
092 -0261-016-00 $87.34 1
092 -0261-017-00 $87.34 1
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0261-018-00 $87.34 1
092 -0261-019-00 $87.34 1
092 -0261-020-00 $87.34 1
092 -0261-021-00 $87.34 1
092 -0261-022-00 $87.34 1
092 -0261-023-00 $87.34 1
092 -0261-024-00 $87.34 1
092 -0261-025-00 $87.34 1
092 -0261-026-00 $87.34 1
092 -0261-027-00 $87.34 1
092 -0261-028-00 $87.34 1
092 -0261-029-00 $87.34 1
092 -0261-030-00 $87.34 1
092 -0261-031-00 $87.34 1
092 -0261-032-00 $87.34 1
092 -0261-033-00 $87.34 1
092 -0261-034-00 $87.34 1
092 -0261-035-00 $87.34 1
092 -0261-036-00 $87.34 1
092 -0261-037-00 $87.34 1
092 -0261-038-00 $87.34 1
092 -0261-039-00 $87.34 1
092 -0261-040-00 $87.34 1
092 -0261-041-00 $87.34 1
092 -0261-042-00 $87.34 1
092 -0261-043-00 $87.34 1
092 -0261-044-00 $87.34 1
092 -0261-045-00 $87.34 1
092 -0261-046-00 $87.34 1
092 -0261-047-00 $87.34 1
092 -0261-048-00 $87.34 1
092 -0261-049-00 $87.34 1
092 -0261-050-00 $87.34 1
092 -0261-051-00 $87.34 1
092 -0262-003-00 $87.34 1
092 -0262-004-00 $87.34 1
092 -0262-005-00 $87.34 1
092 -0262-006-00 $87.34 1
092 -0262-007-00 $87.34 1
092 -0262-008-00 $87.34 1
092 -0262-009-00 $87.34 1
092 -0262-010-00 $87.34 1
092 -0262-011-00 $87.34 1
092 -0262-012-00 $87.34 1
092 -0262-013-00 $87.34 1
092 -0262-014-00 $87.34 1
092 -0262-015-00 $87.34 1
092 -0262-016-00 $87.34 1
092 -0262-017-00 $87.34 1
092 -0262-018-00 $87.34 1
092 -0262-019-00 $87.34 1
092 -0262-020-00 $87.34 1
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0262-021-00 $87.34 1
092 -0262-022-00 $87.34 1
092 -0262-023-00 $87.34 1
092 -0262-024-00 $87.34 1
092 -0262-025-00 $87.34 1
092 -0262-026-00 $87.34 1
092 -0262-027-00 $87.34 1
092 -0262-028-00 $87.34 1
092 -0262-029-00 $87.34 1
092 -0262-030-00 $87.34 1
092 -0262-031-00 $87.34 1
092 -0262-032-00 $87.34 1
092 -0262-033-00 $87.34 1
092 -0262-034-00 $87.34 1
092 -0262-035-00 $87.34 1
092 -0262-036-00 $87.34 1
092 -0262-037-00 $87.34 1
092 -0257-033-00 $65.50 1
092 -0257-034-00 $65.50 1
092 -0257-035-00 $65.50 1
092 -0257-036-00 $65.50 1
092 -0257-037-00 $65.50 1
092 -0257-038-00 $65.50 1
092 -0257-039-00 $65.50 1
092 -0257-040-00 $65.50 1
092 -0257-041-00 $65.50 1
092 -0257-042-00 $65.50 1
092 -0257-043-00 $65.50 1
092 -0257-045-00 $65.50 1
092 -0257-046-00 $65.50 1
092 -0257-047-00 $65.50 1
092 -0257-048-00 $65.50 1
092 -0257-049-00 $65.50 1
092 -0257-050-00 $65.50 1
092 -0257-051-00 $65.50 1
092 -0257-052-00 $65.50 1
092 -0257-053-00 $65.50 1
092 -0257-067-00 $65.50 1
092 -0257-068-00 $65.50 1
092 -0257-069-00 $65.50 1
092 -0257-070-00 $65.50 1
092 -0257-071-00 $65.50 1
092 -0257-072-00 $65.50 1
092 -0257-073-00 $65.50 1
092 -0257-074-00 $65.50 1
092 -0257-075-00 $65.50 1
092 -0257-077-00 $65.50 1
092 -0257-078-00 $65.50 1
092 -0257-079-00 $65.50 1
092 -0257-080-00 $65.50 1
092 -0257-081-00 $65.50 1
092 -0257-082-00 $65.50 1
PART E - 2 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0257-083-00 $65.50 1
092 -0257-084-00 $65.50 1
092 -0257-086-00 $65.50 1
092 -0257-087-00 $65.50 1
092 -0257-088-00 $65.50 1
092 -0257-089-00 $65.50 1
092 -0257-090-00 $65.50 1
092 -0257-091-00 $65.50 1
092 -0257-092-00 $65.50 1
092 -0257-093-00 $65.50 1
092 -0257-095-00 $65.50 1
092 -0257-096-00 $65.50 1
092 -0257-097-00 $65.50 1
092 -0257-098-00 $65.50 1
092 -0257-099-00 $65.50 1
092 -0257-100-00 $65.50 1
092 -0257-101-00 $65.50 1
092 -0257-102-00 $65.50 1
092 -0257-103-00 $65.50 1
092 -0257-104-00 $65.50 1
092 -0257-105-00 $65.50 1
092 -0257-107-00 $65.50 1
092 -0257-108-00 $65.50 1
092 -0257-109-00 $65.50 1
092 -0257-110-00 $65.50 1
092 -0257-111-00 $65.50 1
092 -0257-112-00 $65.50 1
092 -0257-113-00 $65.50 1
092 -0257-114-00 $65.50 1
092 -0257-115-00 $65.50 1
092 -0257-117-00 $65.50 1
092 -0257-118-00 $65.50 1
092 -0257-119-00 $65.50 1
092 -0257-120-00 $65.50 1
092 -0257-121-00 $65.50 1
092 -0257-122-00 $65.50 1
092 -0257-123-00 $65.50 1
092 -0257-124-00 $65.50 1
092 -0257-125-00 $65.50 1
092 -0257-127-00 $65.50 1
092 -0257-128-00 $65.50 1
092 -0257-129-00 $65.50 1
092 -0257-130-00 $65.50 1
092 -0257-131-00 $65.50 1
092 -0257-132-00 $65.50 1
092 -0257-133-00 $65.50 1
092 -0257-134-00 $65.50 1
092 -0257-136-00 $65.50 1
092 -0257-137-00 $65.50 1
092 -0257-138-00 $65.50 1
092 -0257-139-00 $65.50 1
092 -0257-140-00 $65.50 1
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0257-141-00 $65.50 1
092 -0257-142-00 $65.50 1
092 -0257-144-00 $65.50 1
092 -0257-145-00 $65.50 1
092 -0257-146-00 $65.50 1
092 -0257-147-00 $65.50 1
092 -0257-148-00 $65.50 1
092 -0257-149-00 $65.50 1
092 -0257-150-00 $65.50 1
092 -0257-151-00 $65.50 1
092 -0257-152-00 $65.50 1
092 -0257-154-00 $65.50 1
092 -0257-155-00 $65.50 1
092 -0257-156-00 $65.50 1
092 -0257-157-00 $65.50 1
092 -0257-158-00 $65.50 1
092 -0257-159-00 $65.50 1
092 -0257-160-00 $65.50 1
092 -0257-161-00 $65.50 1
092 -0257-162-00 $65.50 1
092 -0257-164-00 $65.50 1
092 -0257-165-00 $65.50 1
092 -0257-166-00 $65.50 1
092 -0257-167-00 $65.50 1
092 -0257-168-00 $65.50 1
092 -0257-169-00 $65.50 1
092 -0257-170-00 $65.50 1
092 -0257-171-00 $65.50 1
092 -0257-172-00 $65.50 1
092 -0257-174-00 $65.50 1
092 -0257-175-00 $65.50 1
092 -0257-176-00 $65.50 1
092 -0257-177-00 $65.50 1
092 -0257-178-00 $65.50 1
092 -0257-179-00 $65.50 1
092 -0257-180-00 $65.50 1
092 -0257-181-00 $65.50 1
092 -0257-182-00 $65.50 1
092 -0257-184-00 $65.50 1
092 -0257-185-00 $65.50 1
092 -0257-186-00 $65.50 1
092 -0257-187-00 $65.50 1
092 -0257-188-00 $65.50 1
092 -0257-189-00 $65.50 1
092 -0257-190-00 $65.50 1
092 -0257-191-00 $65.50 1
092 -0257-192-00 $65.50 1
092 -0257-194-00 $65.50 1
092 -0257-195-00 $65.50 1
092 -0257-196-00 $65.50 1
092 -0257-197-00 $65.50 1
092 -0257-198-00 $65.50 1
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0257-199-00 $65.50 1
092 -0257-200-00 $65.50 1
092 -0257-201-00 $65.50 1
092 -0257-202-00 $65.50 1
092 -0257-204-00 $65.50 1
092 -0257-205-00 $65.50 1
092 -0257-206-00 $65.50 1
092 -0257-207-00 $65.50 1
092 -0257-208-00 $65.50 1
092 -0257-209-00 $65.50 1
092 -0257-210-00 $65.50 1
092 -0257-211-00 $65.50 1
092 -0257-213-00 $65.50 1
092 -0257-214-00 $65.50 1
092 -0257-215-00 $65.50 1
092 -0257-216-00 $65.50 1
092 -0257-217-00 $65.50 1
092 -0257-218-00 $65.50 1
092 -0257-219-00 $65.50 1
092 -0257-220-00 $65.50 1
092 -0257-221-00 $65.50 1
092 -0257-222-00 $65.50 1
092 -0257-223-00 $65.50 1
092 -0257-225-00 $65.50 1
092 -0257-226-00 $65.50 1
092 -0257-227-00 $65.50 1
092 -0257-228-00 $65.50 1
092 -0257-229-00 $65.50 1
092 -0257-230-00 $65.50 1
092 -0257-231-00 $65.50 1
092 -0257-232-00 $65.50 1
092 -0257-233-00 $65.50 1
092 -0257-234-00 $65.50 1
092 -0257-235-00 $65.50 1
092 -0257-237-00 $65.50 1
092 -0257-238-00 $65.50 1
092 -0257-239-00 $65.50 1
092 -0257-240-00 $65.50 1
092 -0257-241-00 $65.50 1
092 -0257-242-00 $65.50 1
092 -0257-243-00 $65.50 1
092 -0257-244-00 $65.50 1
092 -0257-245-00 $65.50 1
092 -0257-246-00 $65.50 1
092 -0257-247-00 $65.50 1
092 -0257-249-00 $65.50 1
092 -0257-250-00 $65.50 1
092 -0257-251-00 $65.50 1
092 -0257-252-00 $65.50 1
092 -0257-253-00 $65.50 1
092 -0257-254-00 $65.50 1
092 -0257-255-00 $65.50 1
PART E - 3 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0257-256-00 $65.50 1
092 -0257-257-00 $65.50 1
092 -0257-258-00 $65.50 1
092 -0257-259-00 $65.50 1
092 -0257-261-00 $65.50 1
092 -0257-262-00 $65.50 1
092 -0257-263-00 $65.50 1
092 -0257-264-00 $65.50 1
092 -0257-265-00 $65.50 1
092 -0257-266-00 $65.50 1
092 -0257-267-00 $65.50 1
092 -0257-268-00 $65.50 1
092 -0257-269-00 $65.50 1
092 -0257-270-00 $65.50 1
092 -0257-272-00 $65.50 1
092 -0257-273-00 $65.50 1
092 -0257-274-00 $65.50 1
092 -0257-275-00 $65.50 1
092 -0257-276-00 $65.50 1
092 -0257-277-00 $65.50 1
092 -0257-278-00 $65.50 1
092 -0257-279-00 $65.50 1
092 -0257-280-00 $65.50 1
092 -0257-281-00 $65.50 1
092 -0257-282-00 $65.50 1
092 -0257-284-00 $65.50 1
092 -0257-285-00 $65.50 1
092 -0257-286-00 $65.50 1
092 -0257-287-00 $65.50 1
092 -0257-288-00 $65.50 1
092 -0257-289-00 $65.50 1
092 -0257-290-00 $65.50 1
092 -0257-291-00 $65.50 1
092 -0257-292-00 $65.50 1
092 -0257-294-00 $65.50 1
092 -0257-295-00 $65.50 1
092 -0257-296-00 $65.50 1
092 -0257-297-00 $65.50 1
092 -0257-298-00 $65.50 1
092 -0257-299-00 $65.50 1
092 -0257-300-00 $65.50 1
092 -0257-301-00 $65.50 1
092 -0257-302-00 $65.50 1
092 -0257-303-00 $65.50 1
092 -0257-305-00 $65.50 1
092 -0257-306-00 $65.50 1
092 -0257-307-00 $65.50 1
092 -0257-308-00 $65.50 1
092 -0257-309-00 $65.50 1
092 -0257-310-00 $65.50 1
092 -0257-311-00 $65.50 1
092 -0257-312-00 $65.50 1
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0257-313-00 $65.50 1
092 -0257-314-00 $65.50 1
092 -0257-315-00 $65.50 1
092 -0257-317-00 $65.50 1
092 -0257-318-00 $65.50 1
092 -0257-319-00 $65.50 1
092 -0257-320-00 $65.50 1
092 -0257-321-00 $65.50 1
092 -0257-322-00 $65.50 1
092 -0257-323-00 $65.50 1
092 -0257-324-00 $65.50 1
092 -0257-325-00 $65.50 1
092 -0257-327-00 $65.50 1
092 -0257-328-00 $65.50 1
092 -0257-329-00 $65.50 1
092 -0257-330-00 $65.50 1
092 -0257-331-00 $65.50 1
092 -0257-333-00 $65.50 1
092 -0257-334-00 $65.50 1
092 -0257-335-00 $65.50 1
092 -0257-336-00 $65.50 1
092 -0257-337-00 $65.50 1
092 -0260-024-00 $44.58 2
092 -0260-025-00 $44.58 2
092 -0260-026-00 $44.58 2
092 -0260-027-00 $44.58 2
092 -0260-028-00 $44.58 2
092 -0260-029-00 $44.58 2
092 -0260-030-00 $44.58 2
092 -0260-031-00 $44.58 2
092 -0260-033-00 $44.58 2
092 -0260-034-00 $44.58 2
092 -0260-035-00 $44.58 2
092 -0260-036-00 $44.58 2
092 -0260-037-00 $44.58 2
092 -0260-038-00 $44.58 2
092 -0260-039-00 $44.58 2
092 -0260-040-00 $44.58 2
092 -0260-042-00 $44.58 2
092 -0260-043-00 $44.58 2
092 -0260-044-00 $44.58 2
092 -0260-045-00 $44.58 2
092 -0260-046-00 $44.58 2
092 -0260-047-00 $44.58 2
092 -0260-048-00 $44.58 2
092 -0260-049-00 $44.58 2
092 -0260-051-00 $44.58 2
092 -0260-052-00 $44.58 2
092 -0260-053-00 $44.58 2
092 -0260-054-00 $44.58 2
092 -0260-055-00 $44.58 2
092 -0260-056-00 $44.58 2
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0260-057-00 $44.58 2
092 -0260-058-00 $44.58 2
092 -0260-060-00 $44.58 2
092 -0260-061-00 $44.58 2
092 -0260-062-00 $44.58 2
092 -0260-063-00 $44.58 2
092 -0260-064-00 $44.58 2
092 -0260-065-00 $44.58 2
092 -0260-067-00 $44.58 2
092 -0260-068-00 $44.58 2
092 -0260-069-00 $44.58 2
092 -0260-070-00 $44.58 2
092 -0260-071-00 $44.58 2
092 -0260-072-00 $44.58 2
092 -0260-074-00 $44.58 2
092 -0260-075-00 $44.58 2
092 -0260-076-00 $44.58 2
092 -0260-077-00 $44.58 2
092 -0260-078-00 $44.58 2
092 -0260-080-00 $44.58 2
092 -0260-081-00 $44.58 2
092 -0260-082-00 $44.58 2
092 -0260-083-00 $44.58 2
092 -0260-084-00 $44.58 2
092 -0260-086-00 $44.58 2
092 -0260-087-00 $44.58 2
092 -0260-088-00 $44.58 2
092 -0260-089-00 $44.58 2
092 -0260-090-00 $44.58 2
092 -0260-091-00 $44.58 2
092 -0260-093-00 $44.58 2
092 -0260-094-00 $44.58 2
092 -0260-095-00 $44.58 2
092 -0260-096-00 $44.58 2
092 -0260-097-00 $44.58 2
092 -0260-098-00 $44.58 2
092 -0260-100-00 $44.58 2
092 -0260-101-00 $44.58 2
092 -0260-102-00 $44.58 2
092 -0260-103-00 $44.58 2
092 -0260-104-00 $44.58 2
092 -0260-105-00 $44.58 2
092 -0260-107-00 $44.58 2
092 -0260-108-00 $44.58 2
092 -0260-109-00 $44.58 2
092 -0260-110-00 $44.58 2
092 -0260-111-00 $44.58 2
092 -0260-112-00 $44.58 2
092 -0260-113-00 $44.58 2
092 -0260-114-00 $44.58 2
092 -0260-116-00 $44.58 2
092 -0260-117-00 $44.58 2
PART E - 4 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0260-118-00 $44.58 2
092 -0260-119-00 $44.58 2
092 -0260-120-00 $44.58 2
092 -0260-121-00 $44.58 2
092 -0260-122-00 $44.58 2
092 -0260-123-00 $44.58 2
092 -0115-012-08 $2,720.24 3
092 -0259-024-00 $91.14 4
092 -0259-025-00 $91.14 4
092 -0259-026-00 $91.14 4
092 -0259-027-00 $91.14 4
092 -0259-028-00 $91.14 4
092 -0259-029-00 $91.14 4
092 -0259-030-00 $91.14 4
092 -0259-031-00 $91.14 4
092 -0259-032-00 $91.14 4
092 -0259-033-00 $91.14 4
092 -0259-034-00 $91.14 4
092 -0259-035-00 $91.14 4
092 -0259-036-00 $91.14 4
092 -0259-037-00 $91.14 4
092 -0259-038-00 $91.14 4
092 -0259-039-00 $91.14 4
092 -0259-040-00 $91.14 4
092 -0259-041-00 $91.14 4
092 -0259-042-00 $91.14 4
092 -0259-043-00 $91.14 4
092 -0259-044-00 $91.14 4
092 -0259-045-00 $91.14 4
092 -0259-046-00 $91.14 4
092 -0259-047-00 $91.14 4
092 -0259-048-00 $91.14 4
092 -0259-049-00 $91.14 4
092 -0259-050-00 $91.14 4
092 -0259-051-00 $91.14 4
092 -0259-052-00 $91.14 4
092 -0259-053-00 $91.14 4
092 -0259-054-00 $91.14 4
092 -0259-055-00 $91.14 4
092 -0259-056-00 $91.14 4
092 -0259-057-00 $91.14 4
092 -0259-058-00 $91.14 4
092 -0259-059-00 $91.14 4
092 -0259-060-00 $91.14 4
092 -0259-061-00 $91.14 4
092 -0259-062-00 $91.14 4
092 -0259-063-00 $91.14 4
092 -0259-064-00 $91.14 4
092 -0259-065-00 $91.14 4
092 -0259-066-00 $91.14 4
092 -0259-067-00 $91.14 4
092 -0259-068-00 $91.14 4
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0259-069-00 $91.14 4
092 -0259-070-00 $91.14 4
092 -0259-071-00 $91.14 4
092 -0259-072-00 $91.14 4
092 -0259-073-00 $91.14 4
092 -0259-074-00 $91.14 4
092 -0259-075-00 $91.14 4
092 -0259-076-00 $91.14 4
092 -0259-077-00 $91.14 4
092 -0259-078-00 $91.14 4
092 -0259-079-00 $91.14 4
092 -0259-080-00 $91.14 4
092 -0259-081-00 $91.14 4
092 -0259-082-00 $91.14 4
092 -0259-083-00 $91.14 4
092 -0259-084-00 $91.14 4
092 -0259-085-00 $91.14 4
092 -0259-086-00 $91.14 4
092 -0259-087-00 $91.14 4
092 -0259-088-00 $91.14 4
092 -0259-089-00 $91.14 4
092 -0259-090-00 $91.14 4
092 -0259-091-00 $91.14 4
092 -0259-092-00 $91.14 4
092 -0259-093-00 $91.14 4
092 -0259-094-00 $91.14 4
092 -0259-095-00 $91.14 4
092 -0259-096-00 $91.14 4
092 -0259-097-00 $91.14 4
092 -0259-098-00 $91.14 4
092 -0259-099-00 $91.14 4
092 -0259-100-00 $91.14 4
092 -0259-101-00 $91.14 4
092 -0259-102-00 $91.14 4
092 -0259-103-00 $91.14 4
092 -0259-104-00 $91.14 4
092 -0259-105-00 $91.14 4
092 -0259-106-00 $91.14 4
092 -0259-107-00 $91.14 4
092 -0259-108-00 $91.14 4
092 -0259-109-00 $91.14 4
092 -0259-110-00 $91.14 4
092 -0259-111-00 $91.14 4
092 -0259-112-00 $91.14 4
092 -0259-113-00 $91.14 4
092 -0259-114-00 $91.14 4
092 -0259-115-00 $91.14 4
092 -0259-116-00 $91.14 4
092 -0259-117-00 $91.14 4
092 -0259-118-00 $91.14 4
092 -0259-119-00 $91.14 4
092 -0259-120-00 $91.14 4
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0259-121-00 $91.14 4
092 -0259-122-00 $91.14 4
092 -0259-123-00 $91.14 4
092 -0259-124-00 $91.14 4
092 -0259-125-00 $91.14 4
092 -0259-126-00 $91.14 4
092 -0259-127-00 $91.14 4
092 -0259-128-00 $91.14 4
092 -0259-129-00 $91.14 4
092 -0259-130-00 $91.14 4
092 -0259-131-00 $91.14 4
092 -0259-132-00 $91.14 4
092 -0259-133-00 $91.14 4
092 -0259-134-00 $91.14 4
092 -0259-135-00 $91.14 4
092 -0259-136-00 $91.14 4
092 -0259-137-00 $91.14 4
092 -0259-138-00 $91.14 4
092 -0259-139-00 $91.14 4
092 -0259-140-00 $91.14 4
092 -0259-141-00 $91.14 4
092 -0259-142-00 $91.14 4
092 -0259-143-00 $91.14 4
092 -0259-144-00 $91.14 4
092 -0259-145-00 $91.14 4
092 -0259-146-00 $91.14 4
092 -0259-147-00 $91.14 4
092 -0259-148-00 $91.14 4
092 -0259-149-00 $91.14 4
092 -0259-150-00 $91.14 4
092 -0259-151-00 $91.14 4
092 -0259-152-00 $91.14 4
092 -0259-153-00 $91.14 4
092 -0259-154-00 $91.14 4
092 -0259-155-00 $91.14 4
092 -0259-156-00 $91.14 4
092 -0259-157-00 $91.14 4
092 -0259-158-00 $91.14 4
092 -0259-159-00 $91.14 4
092 -0259-160-00 $91.14 4
092 -0259-161-00 $91.14 4
092 -0259-162-00 $91.14 4
092 -0259-163-00 $91.14 4
092 -0259-164-00 $91.14 4
092 -0259-165-00 $91.14 4
092 -0259-166-00 $91.14 4
092 -0259-167-00 $91.14 4
092 -0259-168-00 $91.14 4
092 -0259-169-00 $91.14 4
092 -0259-170-00 $91.14 4
092 -0259-171-00 $91.14 4
092 -0259-172-00 $91.14 4
PART E - 5 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0259-173-00 $91.14 4
092 -0259-174-00 $91.14 4
092 -0259-175-00 $91.14 4
092 -0259-176-00 $91.14 4
092 -0259-177-00 $91.14 4
092 -0259-178-00 $91.14 4
092 -0259-179-00 $91.14 4
092 -0259-180-00 $91.14 4
092 -0259-181-00 $91.14 4
092 -0259-182-00 $91.14 4
092 -0259-183-00 $91.14 4
092 -0259-184-00 $91.14 4
092 -0259-185-00 $91.14 4
092 -0259-186-00 $91.14 4
092 -0259-187-00 $91.14 4
092 -0259-188-00 $91.14 4
092 -0259-189-00 $91.14 4
092 -0259-190-00 $91.14 4
092 -0259-191-00 $91.14 4
092 -0259-192-00 $91.14 4
092 -0259-193-00 $91.14 4
092 -0259-194-00 $91.14 4
092 -0259-195-00 $91.14 4
092 -0259-196-00 $91.14 4
092 -0259-197-00 $91.14 4
092 -0259-198-00 $91.14 4
092 -0259-199-00 $91.14 4
092 -0259-200-00 $91.14 4
092 -0259-201-00 $91.14 4
092 -0259-202-00 $91.14 4
092 -0259-203-00 $91.14 4
092 -0259-204-00 $91.14 4
092 -0259-205-00 $91.14 4
092 -0259-206-00 $91.14 4
092 -0259-207-00 $91.14 4
092 -0259-208-00 $91.14 4
092 -0259-209-00 $91.14 4
092 -0259-210-00 $91.14 4
092 -0259-211-00 $91.14 4
092 -0259-212-00 $91.14 4
092 -0259-213-00 $91.14 4
092 -0259-214-00 $91.14 4
092 -0259-215-00 $91.14 4
092 -0259-216-00 $91.14 4
092 -0259-217-00 $91.14 4
092 -0259-218-00 $91.14 4
092 -0259-219-00 $91.14 4
092 -0259-220-00 $91.14 4
092 -0259-221-00 $91.14 4
092 -0259-222-00 $91.14 4
092 -0259-223-00 $91.14 4
092 -0259-224-00 $91.14 4
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0259-225-00 $91.14 4
092 -0259-226-00 $91.14 4
092 -0259-227-00 $91.14 4
092 -0259-228-00 $91.14 4
092 -0259-229-00 $91.14 4
092 -0259-230-00 $91.14 4
092 -0259-231-00 $91.14 4
092 -0259-232-00 $91.14 4
092 -0259-233-00 $91.14 4
092 -0259-234-00 $91.14 4
092 -0259-235-00 $91.14 4
092 -0259-236-00 $91.14 4
092 -0259-237-00 $91.14 4
092 -0259-238-00 $91.14 4
092 -0259-239-00 $91.14 4
092 -0259-240-00 $91.14 4
537 -0856-014-00 $80.00 5
537 -0856-015-00 $80.00 5
537 -0856-016-00 $80.00 5
537 -0856-017-00 $80.00 5
537 -0856-018-00 $80.00 5
537 -0856-019-00 $80.00 5
537 -0856-020-00 $80.00 5
537 -0856-021-00 $80.00 5
537 -0856-022-00 $80.00 5
537 -0856-023-00 $80.00 5
537 -0856-024-00 $80.00 5
537 -0856-025-00 $80.00 5
537 -0856-026-00 $80.00 5
537 -0856-027-00 $80.00 5
537 -0856-028-00 $80.00 5
537 -0856-029-00 $80.00 5
537 -0856-030-00 $80.00 5
537 -0856-031-00 $80.00 5
537 -0856-032-00 $80.00 5
537 -0856-033-00 $80.00 5
537 -0856-034-00 $80.00 5
537 -0856-035-00 $80.00 5
537 -0856-036-00 $80.00 5
537 -0856-037-00 $80.00 5
537 -0856-038-00 $80.00 5
537 -0856-039-00 $80.00 5
537 -0856-040-00 $80.00 5
537 -0856-041-00 $80.00 5
537 -0856-042-00 $80.00 5
537 -0856-043-00 $80.00 5
537 -0856-044-00 $80.00 5
537 -0856-045-00 $80.00 5
537 -0856-046-00 $80.00 5
537 -0856-047-00 $80.00 5
537 -0856-048-00 $80.00 5
537 -0856-049-00 $80.00 5
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0856-050-00 $80.00 5
537 -0856-051-00 $80.00 5
537 -0856-052-00 $80.00 5
537 -0856-053-00 $80.00 5
537 -0856-054-00 $80.00 5
537 -0856-055-00 $80.00 5
537 -0856-056-00 $80.00 5
537 -0856-057-00 $80.00 5
537 -0856-058-00 $80.00 5
537 -0856-059-00 $80.00 5
537 -0856-060-00 $80.00 5
537 -0856-061-00 $80.00 5
537 -0856-062-00 $80.00 5
537 -0856-063-00 $80.00 5
537 -0856-064-00 $80.00 5
537 -0856-065-00 $80.00 5
537 -0856-109-00 $60.00 5
537 -0856-110-00 $60.00 5
537 -0856-111-00 $60.00 5
537 -0856-112-00 $60.00 5
537 -0856-113-00 $60.00 5
537 -0856-114-00 $60.00 5
537 -0856-115-00 $60.00 5
537 -0856-117-00 $60.00 5
537 -0856-118-00 $60.00 5
537 -0856-119-00 $60.00 5
537 -0856-120-00 $60.00 5
537 -0856-121-00 $60.00 5
537 -0856-122-00 $60.00 5
537 -0856-123-00 $60.00 5
537 -0856-125-00 $60.00 5
537 -0856-126-00 $60.00 5
537 -0856-127-00 $60.00 5
537 -0856-128-00 $60.00 5
537 -0856-129-00 $60.00 5
537 -0856-130-00 $60.00 5
537 -0856-131-00 $60.00 5
537 -0856-132-00 $60.00 5
537 -0856-133-00 $60.00 5
537 -0856-135-00 $60.00 5
537 -0856-136-00 $60.00 5
537 -0856-137-00 $60.00 5
537 -0856-138-00 $60.00 5
537 -0856-139-00 $60.00 5
537 -0856-140-00 $60.00 5
537 -0856-141-00 $60.00 5
537 -0856-142-00 $60.00 5
537 -0856-143-00 $60.00 5
537 -0856-145-00 $60.00 5
537 -0856-146-00 $60.00 5
537 -0856-147-00 $60.00 5
537 -0856-148-00 $60.00 5
PART E - 6 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0856-149-00 $60.00 5
537 -0856-150-00 $60.00 5
537 -0856-151-00 $60.00 5
537 -0856-152-00 $60.00 5
537 -0856-153-00 $60.00 5
537 -0856-155-00 $60.00 5
537 -0856-156-00 $60.00 5
537 -0856-157-00 $60.00 5
537 -0856-158-00 $60.00 5
537 -0856-159-00 $60.00 5
537 -0856-160-00 $60.00 5
537 -0856-162-00 $60.00 5
537 -0856-163-00 $60.00 5
537 -0856-164-00 $60.00 5
537 -0856-165-00 $60.00 5
537 -0856-166-00 $60.00 5
537 -0856-167-00 $60.00 5
537 -0856-169-00 $60.00 5
537 -0856-170-00 $60.00 5
537 -0856-171-00 $60.00 5
537 -0856-172-00 $60.00 5
537 -0856-173-00 $60.00 5
537 -0856-174-00 $60.00 5
537 -0856-175-00 $60.00 5
537 -0856-176-00 $60.00 5
537 -0856-177-00 $60.00 5
537 -0856-179-00 $60.00 5
537 -0856-180-00 $60.00 5
537 -0856-181-00 $60.00 5
537 -0856-182-00 $60.00 5
537 -0856-184-00 $60.00 5
537 -0856-185-00 $60.00 5
537 -0856-186-00 $60.00 5
537 -0856-187-00 $60.00 5
537 -0856-188-00 $60.00 5
537 -0856-189-00 $60.00 5
537 -0856-190-00 $60.00 5
537 -0856-191-00 $60.00 5
537 -0856-192-00 $60.00 5
537 -0858-029-00 $60.00 5
537 -0858-030-00 $60.00 5
537 -0858-031-00 $60.00 5
537 -0858-032-00 $60.00 5
537 -0858-033-00 $60.00 5
537 -0858-034-00 $60.00 5
537 -0858-035-00 $60.00 5
537 -0858-037-00 $60.00 5
537 -0858-038-00 $60.00 5
537 -0858-039-00 $60.00 5
537 -0858-040-00 $60.00 5
537 -0858-041-00 $60.00 5
537 -0858-042-00 $60.00 5
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0858-043-00 $60.00 5
537 -0858-045-00 $60.00 5
537 -0858-046-00 $60.00 5
537 -0858-047-00 $60.00 5
537 -0858-048-00 $60.00 5
537 -0858-050-00 $60.00 5
537 -0858-051-00 $60.00 5
537 -0858-052-00 $60.00 5
537 -0858-053-00 $60.00 5
537 -0858-054-00 $60.00 5
537 -0858-055-00 $60.00 5
537 -0858-056-00 $60.00 5
537 -0858-057-00 $60.00 5
537 -0858-058-00 $60.00 5
537 -0858-060-00 $60.00 5
537 -0858-061-00 $60.00 5
537 -0858-062-00 $60.00 5
537 -0858-063-00 $60.00 5
537 -0858-064-00 $60.00 5
537 -0858-065-00 $60.00 5
537 -0858-067-00 $60.00 5
537 -0858-068-00 $60.00 5
537 -0858-069-00 $60.00 5
537 -0858-070-00 $60.00 5
537 -0858-071-00 $60.00 5
537 -0858-072-00 $60.00 5
537 -0858-073-00 $60.00 5
537 -0858-075-00 $60.00 5
537 -0858-076-00 $60.00 5
537 -0858-077-00 $60.00 5
537 -0858-078-00 $60.00 5
537 -0858-079-00 $60.00 5
537 -0858-080-00 $60.00 5
537 -0858-081-00 $60.00 5
537 -0858-082-00 $60.00 5
537 -0858-083-00 $60.00 5
537 -0858-085-00 $60.00 5
537 -0858-086-00 $60.00 5
537 -0858-087-00 $60.00 5
537 -0858-088-00 $60.00 5
537 -0858-089-00 $60.00 5
537 -0858-090-00 $60.00 5
537 -0860-095-00 $60.00 5
537 -0860-096-00 $60.00 5
537 -0860-097-00 $60.00 5
537 -0860-098-00 $60.00 5
537 -0860-099-00 $60.00 5
537 -0860-100-00 $60.00 5
537 -0860-102-00 $60.00 5
537 -0860-103-00 $60.00 5
537 -0860-104-00 $60.00 5
537 -0860-105-00 $60.00 5
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0860-106-00 $60.00 5
537 -0860-107-00 $60.00 5
537 -0860-109-00 $60.00 5
537 -0860-110-00 $60.00 5
537 -0860-111-00 $60.00 5
537 -0860-112-00 $60.00 5
537 -0860-113-00 $60.00 5
537 -0860-114-00 $60.00 5
537 -0860-116-00 $60.00 5
537 -0860-117-00 $60.00 5
537 -0860-118-00 $60.00 5
537 -0860-119-00 $60.00 5
537 -0860-120-00 $60.00 5
537 -0860-121-00 $60.00 5
537 -0860-123-00 $60.00 5
537 -0860-124-00 $60.00 5
537 -0860-125-00 $60.00 5
537 -0860-126-00 $60.00 5
537 -0860-127-00 $60.00 5
537 -0860-128-00 $60.00 5
537 -0860-130-00 $60.00 5
537 -0860-131-00 $60.00 5
537 -0860-132-00 $60.00 5
537 -0860-133-00 $60.00 5
537 -0860-134-00 $60.00 5
537 -0860-135-00 $60.00 5
537 -0860-137-00 $60.00 5
537 -0860-138-00 $60.00 5
537 -0860-139-00 $60.00 5
537 -0860-140-00 $60.00 5
537 -0860-141-00 $60.00 5
537 -0860-142-00 $60.00 5
537 -0860-144-00 $60.00 5
537 -0860-145-00 $60.00 5
537 -0860-146-00 $60.00 5
537 -0860-147-00 $60.00 5
537 -0860-148-00 $60.00 5
537 -0860-149-00 $60.00 5
537 -0856-087-00 $80.00 5
537 -0856-088-00 $80.00 5
537 -0856-089-00 $80.00 5
537 -0856-090-00 $80.00 5
537 -0856-091-00 $80.00 5
537 -0856-092-00 $80.00 5
537 -0856-093-00 $80.00 5
537 -0856-094-00 $80.00 5
537 -0856-095-00 $80.00 5
537 -0856-096-00 $80.00 5
537 -0856-097-00 $80.00 5
537 -0856-098-00 $80.00 5
537 -0856-099-00 $80.00 5
537 -0856-100-00 $80.00 5
PART E - 7 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0856-101-00 $80.00 5
537 -0856-102-00 $60.00 5
537 -0856-103-00 $60.00 5
537 -0856-104-00 $60.00 5
537 -0856-105-00 $60.00 5
537 -0856-106-00 $60.00 5
537 -0856-107-00 $60.00 5
537 -0857-020-00 $80.00 5
537 -0857-021-00 $80.00 5
537 -0857-022-00 $80.00 5
537 -0857-023-00 $80.00 5
537 -0857-024-00 $80.00 5
537 -0857-025-00 $80.00 5
537 -0857-026-00 $80.00 5
537 -0857-027-00 $80.00 5
537 -0857-028-00 $80.00 5
537 -0857-029-00 $80.00 5
537 -0857-030-00 $80.00 5
537 -0857-031-00 $80.00 5
537 -0857-032-00 $80.00 5
537 -0857-033-00 $80.00 5
537 -0857-034-00 $80.00 5
537 -0857-035-00 $80.00 5
537 -0857-036-00 $80.00 5
537 -0857-037-00 $80.00 5
537 -0857-038-00 $80.00 5
537 -0857-039-00 $80.00 5
537 -0857-040-00 $80.00 5
537 -0857-041-00 $80.00 5
537 -0857-042-00 $80.00 5
537 -0857-043-00 $80.00 5
537 -0857-044-00 $80.00 5
537 -0857-045-00 $80.00 5
537 -0857-046-00 $80.00 5
537 -0857-047-00 $80.00 5
537 -0857-048-00 $80.00 5
537 -0857-049-00 $80.00 5
537 -0857-050-00 $80.00 5
537 -0857-051-00 $80.00 5
537 -0857-052-00 $80.00 5
537 -0857-053-00 $80.00 5
537 -0857-054-00 $80.00 5
537 -0857-055-00 $80.00 5
537 -0857-056-00 $80.00 5
537 -0857-057-00 $80.00 5
537 -0857-058-00 $80.00 5
537 -0857-059-00 $80.00 5
537 -0857-060-00 $80.00 5
537 -0857-061-00 $80.00 5
537 -0857-062-00 $80.00 5
537 -0857-063-00 $80.00 5
537 -0857-064-00 $80.00 5
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0857-065-00 $80.00 5
537 -0857-066-00 $80.00 5
537 -0857-067-00 $80.00 5
537 -0857-068-00 $80.00 5
537 -0857-069-00 $80.00 5
537 -0857-070-00 $80.00 5
537 -0857-071-00 $80.00 5
537 -0857-072-00 $80.00 5
537 -0857-073-00 $80.00 5
537 -0857-074-00 $80.00 5
537 -0857-075-00 $80.00 5
537 -0857-076-00 $80.00 5
537 -0857-077-00 $80.00 5
537 -0857-078-00 $80.00 5
537 -0857-079-00 $80.00 5
537 -0857-080-00 $80.00 5
537 -0857-081-00 $80.00 5
537 -0857-082-00 $80.00 5
537 -0857-083-00 $80.00 5
537 -0857-084-00 $80.00 5
537 -0857-085-00 $80.00 5
537 -0857-086-00 $80.00 5
537 -0857-087-00 $80.00 5
537 -0857-088-00 $80.00 5
537 -0857-089-00 $80.00 5
537 -0857-090-00 $80.00 5
537 -0857-091-00 $80.00 5
537 -0857-092-00 $80.00 5
537 -0857-093-00 $80.00 5
537 -0857-094-00 $80.00 5
537 -0857-095-00 $80.00 5
537 -0857-096-00 $80.00 5
537 -0857-097-00 $80.00 5
537 -0857-098-00 $80.00 5
537 -0857-099-00 $80.00 5
537 -0857-100-00 $80.00 5
537 -0857-101-00 $80.00 5
537 -0857-102-00 $80.00 5
537 -0857-103-00 $80.00 5
537 -0857-104-00 $80.00 5
537 -0857-105-00 $80.00 5
537 -0857-106-00 $80.00 5
537 -0857-107-00 $80.00 5
537 -0857-108-00 $80.00 5
537 -0857-109-00 $80.00 5
537 -0857-110-00 $80.00 5
537 -0857-111-00 $80.00 5
537 -0857-112-00 $80.00 5
537 -0857-113-00 $80.00 5
537 -0857-114-00 $80.00 5
537 -0857-115-00 $80.00 5
537 -0857-116-00 $80.00 5
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0857-117-00 $80.00 5
537 -0857-118-00 $80.00 5
537 -0857-119-00 $80.00 5
537 -0857-120-00 $80.00 5
537 -0857-121-00 $80.00 5
537 -0857-122-00 $80.00 5
537 -0857-123-00 $80.00 5
537 -0857-124-00 $80.00 5
537 -0857-125-00 $80.00 5
537 -0857-126-00 $80.00 5
537 -0857-127-00 $80.00 5
537 -0857-128-00 $80.00 5
537 -0857-129-00 $80.00 5
537 -0857-130-00 $80.00 5
537 -0857-131-00 $80.00 5
537 -0857-132-00 $80.00 5
537 -0857-133-00 $80.00 5
537 -0857-134-00 $80.00 5
537 -0857-135-00 $80.00 5
537 -0857-136-00 $80.00 5
537 -0857-137-00 $80.00 5
537 -0857-138-00 $80.00 5
537 -0857-139-00 $80.00 5
537 -0857-140-00 $80.00 5
537 -0857-141-00 $80.00 5
537 -0857-142-00 $80.00 5
537 -0857-143-00 $80.00 5
537 -0857-144-00 $80.00 5
537 -0857-145-00 $80.00 5
537 -0857-146-00 $80.00 5
537 -0857-147-00 $80.00 5
537 -0857-148-00 $80.00 5
537 -0857-149-00 $80.00 5
537 -0857-150-00 $80.00 5
537 -0857-151-00 $80.00 5
537 -0857-152-00 $80.00 5
537 -0857-153-00 $80.00 5
537 -0857-154-00 $80.00 5
537 -0857-155-00 $80.00 5
537 -0857-156-00 $80.00 5
537 -0857-157-00 $80.00 5
537 -0857-158-00 $80.00 5
537 -0857-159-00 $80.00 5
537 -0857-160-00 $80.00 5
537 -0857-161-00 $80.00 5
537 -0857-162-00 $80.00 5
537 -0857-163-00 $80.00 5
537 -0857-164-00 $80.00 5
537 -0857-165-00 $80.00 5
537 -0857-166-00 $80.00 5
537 -0857-167-00 $80.00 5
537 -0857-168-00 $80.00 5
PART E - 8 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0857-169-00 $80.00 5
537 -0857-170-00 $80.00 5
537 -0857-171-00 $80.00 5
537 -0857-172-00 $80.00 5
537 -0857-173-00 $80.00 5
537 -0857-174-00 $80.00 5
537 -0857-175-00 $80.00 5
537 -0857-176-00 $80.00 5
537 -0857-177-00 $80.00 5
537 -0857-178-00 $80.00 5
537 -0857-179-00 $80.00 5
537 -0857-180-00 $80.00 5
537 -0857-181-00 $80.00 5
537 -0857-182-00 $80.00 5
537 -0857-183-00 $80.00 5
537 -0857-184-00 $80.00 5
537 -0857-185-00 $80.00 5
537 -0857-186-00 $80.00 5
537 -0857-187-00 $80.00 5
537 -0857-188-00 $80.00 5
537 -0857-189-00 $80.00 5
537 -0857-190-00 $80.00 5
537 -0857-191-00 $80.00 5
537 -0857-192-00 $80.00 5
537 -0857-193-00 $80.00 5
537 -0857-194-00 $80.00 5
537 -0857-195-00 $80.00 5
537 -0857-196-00 $80.00 5
537 -0857-197-00 $80.00 5
537 -0857-198-00 $80.00 5
537 -0857-199-00 $80.00 5
537 -0857-200-00 $80.00 5
537 -0860-037-00 $80.00 5
537 -0860-038-00 $80.00 5
537 -0860-039-00 $80.00 5
537 -0860-040-00 $80.00 5
537 -0860-041-00 $80.00 5
537 -0860-042-00 $80.00 5
537 -0860-043-00 $80.00 5
537 -0860-044-00 $80.00 5
537 -0860-045-00 $80.00 5
537 -0860-046-00 $80.00 5
537 -0860-047-00 $80.00 5
537 -0860-048-00 $80.00 5
537 -0860-049-00 $80.00 5
537 -0860-050-00 $80.00 5
537 -0860-051-00 $80.00 5
537 -0860-052-00 $80.00 5
537 -0860-053-00 $80.00 5
537 -0860-054-00 $80.00 5
537 -0860-055-00 $80.00 5
537 -0860-056-00 $80.00 5
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0860-057-00 $80.00 5
537 -0860-058-00 $80.00 5
537 -0860-059-00 $80.00 5
537 -0860-060-00 $80.00 5
537 -0860-061-00 $80.00 5
537 -0860-062-00 $80.00 5
537 -0860-063-00 $80.00 5
537 -0860-064-00 $80.00 5
537 -0860-065-00 $80.00 5
537 -0860-066-00 $80.00 5
537 -0860-067-00 $80.00 5
537 -0860-068-00 $80.00 5
537 -0860-069-00 $80.00 5
537 -0860-070-00 $80.00 5
537 -0860-071-00 $80.00 5
537 -0860-072-00 $80.00 5
537 -0860-073-00 $80.00 5
537 -0860-074-00 $80.00 5
537 -0860-075-00 $80.00 5
537 -0860-076-00 $80.00 5
537 -0860-077-00 $80.00 5
537 -0860-078-00 $80.00 5
537 -0860-079-00 $80.00 5
537 -0860-080-00 $80.00 5
537 -0860-081-00 $80.00 5
537 -0860-082-00 $80.00 5
537 -0860-083-00 $80.00 5
537 -0860-084-00 $80.00 5
537 -0860-085-00 $80.00 5
537 -0860-086-00 $80.00 5
537 -0860-087-00 $80.00 5
537 -0860-088-00 $80.00 5
537 -0860-089-00 $80.00 5
537 -0860-090-00 $80.00 5
537 -0860-091-00 $80.00 5
537 -0860-092-00 $80.00 5
537 -0860-093-00 $80.00 5
537 -0860-094-00 $80.00 5
537 -0856-208-00 $60.00 5
537 -0856-209-00 $60.00 5
537 -0856-210-00 $60.00 5
537 -0856-211-00 $60.00 5
537 -0856-212-00 $60.00 5
537 -0856-213-00 $60.00 5
537 -0856-215-00 $60.00 5
537 -0856-216-00 $60.00 5
537 -0856-217-00 $60.00 5
537 -0856-218-00 $60.00 5
537 -0856-219-00 $60.00 5
537 -0856-220-00 $60.00 5
537 -0856-221-00 $60.00 5
537 -0856-194-00 $60.00 5
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0856-195-00 $60.00 5
537 -0856-196-00 $60.00 5
537 -0856-197-00 $60.00 5
537 -0856-198-00 $60.00 5
537 -0856-199-00 $60.00 5
537 -0856-201-00 $60.00 5
537 -0856-202-00 $60.00 5
537 -0856-203-00 $60.00 5
537 -0856-204-00 $60.00 5
537 -0856-205-00 $60.00 5
537 -0856-206-00 $60.00 5
537 -0858-106-00 $60.00 5
537 -0858-107-00 $60.00 5
537 -0858-108-00 $60.00 5
537 -0858-109-00 $60.00 5
537 -0858-110-00 $60.00 5
537 -0858-111-00 $60.00 5
537 -0858-112-00 $60.00 5
537 -0858-099-00 $60.00 5
537 -0858-100-00 $60.00 5
537 -0858-101-00 $60.00 5
537 -0858-102-00 $60.00 5
537 -0858-103-00 $60.00 5
537 -0858-104-00 $60.00 5
537 -0858-092-00 $60.00 5
537 -0858-093-00 $60.00 5
537 -0858-094-00 $60.00 5
537 -0858-095-00 $60.00 5
537 -0858-096-00 $60.00 5
537 -0858-097-00 $60.00 5
537 -0860-151-00 $60.00 5
537 -0860-152-00 $60.00 5
537 -0860-153-00 $60.00 5
537 -0860-154-00 $60.00 5
537 -0860-155-00 $60.00 5
537 -0860-156-00 $60.00 5
537 -0860-165-00 $60.00 5
537 -0860-166-00 $60.00 5
537 -0860-167-00 $60.00 5
537 -0860-168-00 $60.00 5
537 -0860-169-00 $60.00 5
537 -0860-170-00 $60.00 5
537 -0860-158-00 $60.00 5
537 -0860-159-00 $60.00 5
537 -0860-160-00 $60.00 5
537 -0860-161-00 $60.00 5
537 -0860-162-00 $60.00 5
537 -0860-163-00 $60.00 5
537 -0860-172-00 $60.00 5
537 -0860-173-00 $60.00 5
537 -0860-174-00 $60.00 5
537 -0860-175-00 $60.00 5
PART E - 9 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0860-176-00 $60.00 5
537 -0860-177-00 $60.00 5
537 -0856-001-00 $517.52 5
537 -0860-179-00 $60.00 5
537 -0860-180-00 $60.00 5
537 -0860-181-00 $60.00 5
537 -0860-182-00 $60.00 5
537 -0860-183-00 $60.00 5
537 -0860-184-00 $60.00 5
537 -0860-186-00 $60.00 5
537 -0860-187-00 $60.00 5
537 -0860-188-00 $60.00 5
537 -0860-189-00 $60.00 5
537 -0860-190-00 $60.00 5
537 -0860-191-00 $60.00 5
537 -0860-193-00 $60.00 5
537 -0860-194-00 $60.00 5
537 -0860-195-00 $60.00 5
537 -0860-196-00 $60.00 5
537 -0860-197-00 $60.00 5
537 -0860-198-00 $60.00 5
092 -0265-064-00 $80.60 6
092 -0265-065-00 $80.60 6
092 -0265-053-00 $80.60 6
092 -0265-054-00 $80.60 6
092 -0265-055-00 $80.60 6
092 -0265-056-00 $80.60 6
092 -0265-057-00 $80.60 6
092 -0265-058-00 $80.60 6
092 -0265-045-00 $80.60 6
092 -0265-046-00 $80.60 6
092 -0265-047-00 $80.60 6
092 -0265-048-00 $80.60 6
092 -0265-049-00 $80.60 6
092 -0265-050-00 $80.60 6
092 -0265-051-00 $80.60 6
092 -0265-018-00 $80.60 6
092 -0265-019-00 $80.60 6
092 -0265-015-00 $80.60 6
092 -0265-016-00 $80.60 6
092 -0265-017-00 $80.60 6
092 -0265-021-00 $80.60 6
092 -0265-022-00 $80.60 6
092 -0265-023-00 $80.60 6
092 -0265-024-00 $80.60 6
092 -0265-074-00 $80.60 6
092 -0265-075-00 $80.60 6
092 -0265-076-00 $80.60 6
092 -0265-077-00 $80.60 6
092 -0265-038-00 $80.60 6
092 -0265-039-00 $80.60 6
092 -0265-040-00 $80.60 6
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0265-041-00 $80.60 6
092 -0265-042-00 $80.60 6
092 -0265-043-00 $80.60 6
092 -0265-035-00 $80.60 6
092 -0265-036-00 $80.60 6
092 -0265-033-00 $80.60 6
092 -0265-034-00 $80.60 6
092 -0265-027-00 $80.60 6
092 -0265-028-00 $80.60 6
092 -0265-029-00 $80.60 6
092 -0265-030-00 $80.60 6
092 -0265-031-00 $80.60 6
092 -0265-069-00 $80.60 6
092 -0265-070-00 $80.60 6
092 -0265-071-00 $80.60 6
092 -0265-072-00 $80.60 6
092 -0265-067-00 $80.60 6
092 -0265-068-00 $80.60 6
092 -0265-060-00 $80.60 6
092 -0265-061-00 $80.60 6
092 -0265-062-00 $80.60 6
092 -0265-063-00 $80.60 6
092 -0265-025-00 $80.60 6
092 -0264-011-00 $107.46 6
092 -0264-012-00 $107.46 6
092 -0264-013-00 $107.46 6
092 -0264-014-00 $107.46 6
092 -0264-015-00 $107.46 6
092 -0264-016-00 $107.46 6
092 -0264-022-00 $107.46 6
092 -0264-023-00 $107.46 6
092 -0264-024-00 $107.46 6
092 -0264-025-00 $107.46 6
092 -0264-026-00 $107.46 6
092 -0264-027-00 $107.46 6
092 -0264-028-00 $107.46 6
092 -0264-029-00 $107.46 6
092 -0264-030-00 $107.46 6
092 -0264-031-00 $107.46 6
092 -0264-032-00 $107.46 6
092 -0264-033-00 $107.46 6
092 -0264-034-00 $107.46 6
092 -0264-035-00 $107.46 6
092 -0264-036-00 $107.46 6
092 -0264-037-00 $107.46 6
092 -0264-038-00 $107.46 6
092 -0264-039-00 $107.46 6
092 -0264-040-00 $107.46 6
092 -0264-041-00 $107.46 6
092 -0264-042-00 $107.46 6
092 -0264-043-00 $107.46 6
092 -0264-044-00 $107.46 6
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0264-045-00 $107.46 6
092 -0264-046-00 $107.46 6
092 -0264-047-00 $107.46 6
092 -0264-048-00 $107.46 6
092 -0264-049-00 $107.46 6
092 -0264-050-00 $107.46 6
092 -0264-051-00 $107.46 6
092 -0264-052-00 $107.46 6
092 -0264-053-00 $107.46 6
092 -0264-054-00 $107.46 6
092 -0264-055-00 $107.46 6
092 -0264-056-00 $107.46 6
092 -0264-057-00 $107.46 6
092 -0264-058-00 $107.46 6
092 -0264-059-00 $107.46 6
092 -0264-060-00 $107.46 6
092 -0264-061-00 $107.46 6
092 -0264-062-00 $107.46 6
092 -0264-063-00 $107.46 6
092 -0264-100-00 $80.60 6
092 -0264-101-00 $80.60 6
092 -0264-102-00 $80.60 6
092 -0264-103-00 $80.60 6
092 -0264-104-00 $80.60 6
092 -0264-105-00 $80.60 6
092 -0264-093-00 $80.60 6
092 -0264-094-00 $80.60 6
092 -0264-095-00 $80.60 6
092 -0264-096-00 $80.60 6
092 -0264-097-00 $80.60 6
092 -0264-098-00 $80.60 6
092 -0264-074-00 $80.60 6
092 -0264-075-00 $80.60 6
092 -0264-076-00 $80.60 6
092 -0264-077-00 $80.60 6
092 -0264-078-00 $80.60 6
092 -0264-080-00 $80.60 6
092 -0264-081-00 $80.60 6
092 -0264-082-00 $80.60 6
092 -0264-083-00 $80.60 6
092 -0264-084-00 $80.60 6
092 -0264-085-00 $80.60 6
092 -0264-086-00 $80.60 6
092 -0264-070-00 $80.60 6
092 -0264-071-00 $80.60 6
092 -0264-072-00 $80.60 6
092 -0264-107-00 $80.60 6
092 -0264-108-00 $80.60 6
092 -0264-109-00 $80.60 6
092 -0264-110-00 $80.60 6
092 -0264-017-00 $107.46 6
092 -0264-018-00 $107.46 6
PART E - 10 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
092 -0264-019-00 $107.46 6
092 -0264-020-00 $107.46 6
092 -0264-021-00 $107.46 6
537 -0863-011-00 $152.68 7
537 -0863-012-00 $152.68 7
537 -0863-013-00 $152.68 7
537 -0863-014-00 $152.68 7
537 -0863-015-00 $152.68 7
537 -0863-016-00 $152.68 7
537 -0863-017-00 $152.68 7
537 -0863-018-00 $152.68 7
537 -0863-019-00 $152.68 7
537 -0863-020-00 $152.68 7
537 -0863-021-00 $152.68 7
537 -0863-022-00 $152.68 7
537 -0863-023-00 $152.68 7
537 -0863-024-00 $152.68 7
537 -0863-025-00 $152.68 7
537 -0863-026-00 $152.68 7
537 -0863-027-00 $152.68 7
537 -0863-028-00 $152.68 7
537 -0863-029-00 $152.68 7
537 -0863-030-00 $152.68 7
537 -0863-031-00 $152.68 7
537 -0863-032-00 $152.68 7
537 -0863-033-00 $152.68 7
537 -0863-034-00 $152.68 7
537 -0863-035-00 $152.68 7
537 -0863-036-00 $152.68 7
537 -0863-037-00 $152.68 7
537 -0863-038-00 $152.68 7
537 -0863-039-00 $152.68 7
537 -0863-040-00 $152.68 7
537 -0863-041-00 $152.68 7
537 -0863-042-00 $152.68 7
537 -0863-043-00 $152.68 7
537 -0863-044-00 $152.68 7
537 -0863-045-00 $152.68 7
537 -0863-046-00 $152.68 7
537 -0863-047-00 $152.68 7
537 -0863-048-00 $152.68 7
537 -0863-049-00 $152.68 7
537 -0863-050-00 $152.68 7
537 -0863-051-00 $152.68 7
537 -0863-052-00 $152.68 7
537 -0863-053-00 $152.68 7
537 -0863-054-00 $152.68 7
537 -0863-055-00 $152.68 7
537 -0861-027-00 $152.68 7
537 -0861-028-00 $152.68 7
537 -0861-029-00 $152.68 7
537 -0861-030-00 $152.68 7
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0861-031-00 $152.68 7
537 -0861-032-00 $152.68 7
537 -0861-033-00 $152.68 7
537 -0861-034-00 $152.68 7
537 -0861-035-00 $152.68 7
537 -0861-036-00 $152.68 7
537 -0862-018-00 $152.68 7
537 -0862-019-00 $152.68 7
537 -0862-020-00 $152.68 7
537 -0862-021-00 $152.68 7
537 -0862-022-00 $152.68 7
537 -0862-023-00 $152.68 7
537 -0862-024-00 $152.68 7
537 -0862-025-00 $152.68 7
537 -0862-026-00 $152.68 7
537 -0862-027-00 $152.68 7
537 -0862-028-00 $152.68 7
537 -0862-029-00 $152.68 7
537 -0862-030-00 $152.68 7
537 -0862-031-00 $152.68 7
537 -0862-032-00 $152.68 7
537 -0862-033-00 $152.68 7
537 -0862-034-00 $152.68 7
537 -0862-035-00 $152.68 7
537 -0862-036-00 $152.68 7
537 -0862-038-00 $152.68 7
537 -0862-039-00 $152.68 7
537 -0862-040-00 $152.68 7
537 -0862-041-00 $152.68 7
537 -0862-046-00 $152.68 7
537 -0862-047-00 $152.68 7
537 -0862-048-00 $152.68 7
537 -0862-049-00 $152.68 7
537 -0862-042-00 $152.68 7
537 -0862-043-00 $152.68 7
537 -0862-044-00 $152.68 7
537 -0862-050-00 $152.68 7
537 -0862-051-00 $152.68 7
537 -0862-052-00 $152.68 7
537 -0862-054-00 $152.68 7
537 -0862-055-00 $152.68 7
537 -0862-056-00 $152.68 7
537 -0862-057-00 $152.68 7
537 -0862-058-00 $152.68 7
537 -0862-059-00 $152.68 7
537 -0862-060-00 $152.68 7
537 -0862-062-00 $152.68 7
537 -0862-063-00 $152.68 7
537 -0862-064-00 $152.68 7
537 -0862-065-00 $152.68 7
537 -0862-066-00 $152.68 7
537 -0862-067-00 $152.68 7
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0862-068-00 $152.68 7
537 -0862-070-00 $152.68 7
537 -0862-071-00 $152.68 7
537 -0862-072-00 $152.68 7
537 -0862-073-00 $152.68 7
537 -0862-074-00 $152.68 7
537 -0862-075-00 $152.68 7
537 -0862-076-00 $152.68 7
537 -0862-078-00 $152.68 7
537 -0862-079-00 $152.68 7
537 -0862-080-00 $152.68 7
537 -0862-081-00 $152.68 7
537 -0862-082-00 $152.68 7
537 -0862-083-00 $152.68 7
537 -0862-084-00 $152.68 7
537 -0862-086-00 $152.68 7
537 -0862-087-00 $152.68 7
537 -0862-088-00 $152.68 7
537 -0862-089-00 $152.68 7
537 -0862-090-00 $152.68 7
537 -0862-091-00 $152.68 7
537 -0862-092-00 $152.68 7
537 -0862-094-00 $152.68 7
537 -0862-095-00 $152.68 7
537 -0862-096-00 $152.68 7
537 -0862-097-00 $152.68 7
537 -0862-098-00 $152.68 7
537 -0862-099-00 $152.68 7
537 -0862-101-00 $152.68 7
537 -0862-102-00 $152.68 7
537 -0862-103-00 $152.68 7
537 -0862-045-00 $152.68 7
537 -0862-037-00 $152.68 7
537 -0862-053-00 $152.68 7
537 -0862-061-00 $152.68 7
537 -0862-069-00 $152.68 7
537 -0862-077-00 $152.68 7
537 -0862-085-00 $152.68 7
537 -0862-093-00 $152.68 7
537 -0862-100-00 $152.68 7
537 -0862-104-00 $152.68 7
537 -0861-007-00 $152.68 7
537 -0861-008-00 $152.68 7
537 -0861-009-00 $152.68 7
537 -0861-010-00 $152.68 7
537 -0861-011-00 $152.68 7
537 -0861-012-00 $152.68 7
537 -0861-013-00 $152.68 7
537 -0861-014-00 $152.68 7
537 -0861-015-00 $152.68 7
537 -0861-016-00 $152.68 7
537 -0861-017-00 $152.68 7
PART E - 11 04/24/26

CITY OF NEWARK
LANDSCAPING & LIGHTING DISTRICT No. 19

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number Zone
Assessment
Amount
537 -0861-018-00 $152.68 7
537 -0861-019-00 $152.68 7
537 -0861-020-00 $152.68 7
537 -0861-021-00 $152.68 7
537 -0861-022-00 $152.68 7
537 -0861-023-00 $152.68 7
537 -0861-024-00 $152.68 7
537 -0861-025-00 $152.68 7
537 -0861-026-00 $152.68 7
537 -0861-037-00 $152.68 7
537 -0861-038-00 $152.68 7
537 -0861-039-00 $152.68 7
537 -0861-040-00 $152.68 7
537 -0861-041-00 $152.68 7
537 -0861-042-00 $152.68 7
537 -0861-043-00 $152.68 7
537 -0861-044-00 $152.68 7
537 -0861-045-00 $152.68 7
537 -0861-046-00 $152.68 7
537 -0861-047-00 $152.68 7
537 -0861-048-00 $152.68 7
537 -0861-049-00 $152.68 7
537 -0861-050-00 $152.68 7
537 -0861-051-00 $152.68 7
537 -0861-052-00 $152.68 7
537 -0861-053-00 $152.68 7
537 -0861-054-00 $152.68 7
537 -0861-055-00 $152.68 7
537 -0861-056-00 $152.68 7
537 -0861-057-00 $152.68 7
537 -0861-058-00 $152.68 7
537 -0861-059-00 $152.68 7
537 -0861-060-00 $152.68 7
537 -0861-061-00 $152.68 7
537 -0861-062-00 $152.68 7
537 -0861-063-00 $152.68 7
537 -0861-064-00 $152.68 7
537 -0861-065-00 $152.68 7
537 -0861-066-00 $152.68 7
Total Parcels: 1,755
Total Assessment: $151,029.80
PART E - 12 04/24/26

CITY OF NEWARK
LANDSCAPE & LIGHTNING DISTRICT No. 19

ASSESSMENT ROLL
Fiscal Year 2026-27

SUMMARY
Parcel Assessment
542 $ 41,550.68
Zone No. 2 88 $ 3,923.04
Total 1,755 $ 151,029.80
Zone No. 3 1 $ 2,720.24
Zone No. 4 217 $ 19,777.38
Zone No. 5 559 $ 41,197.52
Zone No. 6 138 $ 12,546.38
Zone No. 1
Zone
Zone No. 7 192 $ 29,314.56

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 19 APPENDIX A
A-1

APPENDIX A

IMPROVEMENT DIAGRAM
COURT 13

SEA BANK ST
SAND
DRIFT
RD
MASTS
COVE
WY
BAY
BREEZE
ST

TAILWIND AV

OCEAN PARK WY

QUIET COVE WY HARBOR
LIGHT
RD

ENTERPRISE DR

BACK BAY RD

BAY CREST R D

WAKECREST WY

SPRING TIDE
RD

WEATHERLY RD

PORTSIDE WY

CAPE BREEZE DR

MARINE WY

SALT GRASS RD
COURT 15
COURT 14
COURT 16

BAYSHORES AV
COURT 17

SKYSAIL ST

LATITUDES LN

PIERVIEW WY

CABANA WY

SURF WY

HEADLANDS AV

SEAWIND WY

LOOKOUT WY

SCHOONER WY

WAVESIDE WY

ROCKVIEW WY

DUNES WY

PRESERVE AV

JETTY WY

BLUFF WY

TALLSHIP WY

WINDROSE WY

RUDDER WY

SURGE WY

WHITESURF WY WAVE COVE WY MARVISTA WY

VISTA COVE WY

HICKORY
ST

CENTRAL AV

LEEWARD WY

BOWLINE RD

COMPASS WY

BLUETIDE WY
WILLOW
ST

CABOT CT

BREAKERS RD

SHELTER RD

CAPE COD RD

ESTUARY ST

PERRIN AV
Landscaping and Lighting District No. 19 Zone 1
Improvement Diagram
¯
400
US Feet

SEA BANK ST

SPRING TIDE RD

CABANA WY

TAILWIND AV

SEAWIND WY

SKYSAIL ST

SHELTER RD

WILLOW ST

BREAKERS RD

LEEWARD WY
Landscaping and Lighting District No. 19 Zone 2
Improvement Diagram
¯
100
US Feet

ENTERPRISE DR

TAILWIND AV

HARBORVIEW WY

SEAWIND WY

BAY CREST RD

SUNCREST ST

LEEWARD WY

WILLOW ST
Landscaping and Lighting District No. 19 Zone 3
Improvement Diagram
¯
100
US Feet

SPRING TIDE RD

SEA BANK ST
BACK
BAY
RD
BAY

CREST RD

MARINE WY

BAYPORT WY

MASTS COVE WY

SUNCREST ST

BLUE ANCHOR WY

WILLOW ST

BAYSHORES AV

SEAWIND WY

SKYSAIL ST

TAILWIND AV

BLUE ANCHOR WY

INLET RD

DOCKPORT RD

PIERVIEW WY

CABANA WY

CAPE COD RD

ESTUARY ST

HARBORVIEW WY

BLUFF WY

LEEWARD WY

SANDY COVE WY

PENINSULA WY

COMPASS WY

BLUETIDE WY

ENTERPRISE DR

SHELTER RD

BREAKERS RD
Landscaping and Lighting District No. 19 Zone 4
Improvement Diagram
¯
300
US Feet

SALT POND PL

SAND BAR PL
COURT 13

SEA BANK ST
SAND
DRIFT
RD
BAY
BREEZE
ST

OCEAN PARKWY

QUIET COVE WY

HARBOR LIGHT RD

BAY CREST RD

ENTERPRISE DR
COURT 7
COURT 5
COURT 3 COURT 2
COURT 9
COURT 4
COURT 8

WAKECREST WY
OUTER
BANKS
P
L
COURT 6

SPRING TIDE
RD

CAPE BREEZE DR

BLUFF WY W

SALT GRASS RD

ATERSAIL WY
COURT 15
COURT 12
COURT 11
COURT 14
COURT 16

BAYSHORES AV
COURT 17

SKYSAIL ST

SEAWIND WY

TAILWIND AV

LATITUDES LN

CABOT CT

DOCKPORT RD

INLET RD

BOARDWALK WY

PIERVIEW WY

CABANA WY

WINDJAMMER WY

SURF WY

HEADLANDS AV

BLUETIDE WY

LOOKOUT WY

SCHOONER WY

WAVESIDE WY

ROCKVIEW WY

DUNES WY

SALTY COVE RD

COMPASS WY

PRESERVE AV

JETTY WY

TALLSHIP WY

WINDROSE WY

RUDDER WY

SURGE WY

WHITESURF WY

WAVE COVE WY

MARVISTA WY

VISTA COVE WY

CENTRAL AV

LEEWARD WY

HARBORVIEW WY

WILLOW ST

HICKORY
ST

BREAKERS RD

SHELTER RD

CAPE COD RD

ESTUARY ST

BOWLINE RD

PONTOON WY

PERRIN AV
Landscaping and Lighting District No. 19 Zone 5
Improvement Diagram
¯
500
US Feet

SALT GRASS RD

HICKORY
ST
SAND DRIFT RD COURT 14

SPRING TIDE RD

ENTERPRISE DR

SEA BANK ST

CAPE COD RD

MASTS COVE WY

SUNCREST ST

SEAWIND WY
COURT 15

ESTUARY ST
COURT 16
COURT 17

SKYSAIL ST

TAILWIND AV

PIERVIEW WY

CABANA WY

VISTA COVE WY

SHELTER RD

LEEWARD WY

HARBORVIEW WY

BREAKERS RD

WILLOW ST
Landscaping and Lighting District No. 19 Zone 6
Improvement Diagram
¯
200
US Feet

SEAWIND WY

SALT POND PL

HICKORY
ST
SAND
BAR
P
L

SEA BANK ST
COURT 13
SAND
DRIFT
RD

WATERSAIL WY

ENTERPRISE DR
COURT 7
COURT 5
COURT 3
COURT 2 COURT 1
COURT 9
COURT 4
COURT 8
O
U
T

E R BANKS PL
COURT 6

SALT GRASS RD
COURT 15
COURT 12
COURT 11
COURT 14
COURT 16
COURT 17

WINDJAMMER WY

MARVISTA WY

VISTA COVE WY

BOWLINE RD

PONTOON WY

HIDDEN HARBOR WY
Landscaping and Lighting District No. 19 Zone 7
Improvement Diagram
¯
300
US Feet
Landscaping and Lighting District No. 20
Fiscal Year 2026-27
Engineer’s Report
July 9, 2026
CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 20 TABLE OF CONTENTS i

TABLE OF CONTENTS
Page No.

Certificate....................................................................................................................... iii Section I – Introduction.................................................................................................... 1 Section II – Engineer’s Report......................................................................................... 3 Part A – Plans and Specifications................................................................................. 5 Part B – Estimate of Cost ............................................................................................. 8 Part C – Assessment District Diagram ....................................................................... 10 Part D – Method of Apportionment of Assessment..................................................... 12 Part E – Assessment Roll........................................................................................... 16 Appendix A (LLD No. 20 Improvement Diagram).........................................................A-1 CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 20 CERTIFICATE
ii

ENGINEER'S REPORT

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 20
FISCAL YEAR 2026-27
The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Newark City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, and the Landscape and Lighting Act of 1972 being Section 22500 et al of the California Streets and Highways Code (the “1972 Act”). The undersigned certifies that he is a Professional Engineer, registered in the State of California.

Dated: June 15, 2026 By:

Eduardo Espinoza, P.E.

RCE # 83709

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 20 INTRODUCTION
1 SECTION I

INTRODUCTION
ENGINEER’S REPORT
FORMATION OF LANDSCAPING & LIGHTING DISTRICT NO. 20
FISCAL YEAR 2026-27
The City of Newark (“City”) levies and collects special assessments on parcels within the City of Newark Landscaping and Lighting District No. 20 (“District”) to maintain public improvements. The District was formed in June 2025 to provide a dedicated source of funding for the ongoing maintenance of median and frontage landscaping and street lighting benefiting parcels within the boundaries of the District.

The District consists of those properties within Tract 8583 which is located north side of Cedar Boulevard, between Moores Avenue and Smith Avenue. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report.

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 20 INTRODUCTION
2 as originally proposed or as modified. Payment of annual assessments for each parcel will be made in the same manner and at the same time as payments are made for their annual property taxes. All funds collected through the assessments must be placed in a special fund and can only be used for the purposes stated within this Report.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 ENGINEER’S REPORT 3 SECTION II

The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Newark.

PART C: ASSESSMENT DISTRICT DIAGRAM
This part incorporates a Diagram of the District showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Newark.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 ENGINEER’S REPORT 4 PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS
This part describes the method of apportionment of assessments, based upon each parcel’s classification within the District in proportion to the estimated special benefits to be received.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART A
5 PART A

PLANS AND SPECIFICATIONS
IMPROVEMENTS AND SERVICES PURSUANT TO THE 1972 ACT
The improvements and services authorized by the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the Streets and Highways Code, commencing with Section 22500 (hereafter referred to as the “1972 Act”), that may be applicable to this District and associated assessments may include one or more of the following definitions:
• “Improvement” means one or any combination of the following:
o The installation or planting of landscaping.
o The installation or construction of statuary, fountains, and other ornamental structures and facilities.
o The installation or construction of public lighting facilities, including, but not limited to, traffic signals.
o The installation or construction of any facilities which are appurtenant to any of the forgoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. o The installation of park or recreational improvements, including, but not limited to all the following:
 Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage.  Lights, playground equipment, play courts, and public restrooms. o The maintenance or servicing, or both, of any of the forgoing, and of any improvements authorized below.
o The acquisition of land for park, recreational, or open space purposes. o The acquisition of any existing improvement otherwise authorized herein. o The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation of performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties, or other group events, activities, or functions, whether those events, activities, or functions are public or private. • Incidental expenses” include all the following:
o The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
o The costs of printing, advertising, and giving of published, posted, and mailed notices.
o Compensation payable to the county for collection of assessments. o Compensation of any engineer or attorney employed to render services in proceedings pursuant to this part.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART A
6 o Any other expenses incidental to the construction, installation, or maintenance and servicing of improvements.
o Any expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
o Any expenses incidental to the issuance of bonds or notes. o Costs associated with any elections held for the approval of a new or increased assessment.
• “Landscaping” means trees, shrubs, grass, or other ornamental vegetation. • “Maintain” or “maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation, and services of any improvement, including:
o Repair, removal or replacement of all or any part of any improvement. o Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
o The removal of trimmings, rubbish, debris, and other solid waste. o The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
• “Public lighting facilities” means all works or improvements used or useful for the lighting of any public places, including ornamental standards, luminaries, poles, supports, tunnels, manholes, vaults, conduits, pipes, wires, conductors, guys, stubs, platforms, braces, transformers, insulators, contacts, switches, capacitors, meters, communication circuits, appliances, attachments, and appurtenances. • “Service” or “servicing” means the furnishing of:
o Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. o Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

DESCRIPTION OF DISTRICT IMPROVEMENTS
The improvements, which are to be constructed within the City, and those which may be subsequently constructed, operated, maintained, and serviced with District assessments are generally described as follows:
• The Landscape Improvements include, but are not limited to landscaping, planting, turf, trees, irrigation systems, and fixtures in medians, public streets, and sidewalk rights-of-way, including parkways and other easements dedicated to the City within, and adjacent to, the District.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART A
7 • Streetlighting Improvements include, but are not limited to poles, fixtures, bulbs, conduits, conductors, equipment including guys, anchors, posts and pedestals, metering devices and appurtenant facilities as required to provide lighting in public street and sidewalk rights-of-way and other easements dedicated to the City.

A more detailed description of the facilities that will be constructed is as follows:

Landscape Improvements
• Medians along Cedar Boulevard
• 1 Trash Capture Device (“TCD”), to keep trash from collecting in the landscaped areas
Streetlighting Improvements
• 5 Streetlights located on Cedar Boulevard

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART B
8 PART B

ESTIMATE OF COST
The 1972 Act requires that a special fund be set up for the collection of revenues and expenditures of the District. The Act provides that the total cost of construction, operation, and maintenance and servicing of the public improvements specified in Part A of this Report can be recovered by the District. Incidental expenses including administration of the District, engineering fees, legal fees and all other costs associated with the construction, operation and maintenance and servicing of the District can also be included.

The following table provides a summary of the estimated District revenues and cost estimates for Fiscal Year 2026-27.

Projected Revenues
Assessment Revenue $7,023
Non-Assessment Revenues1 $4,217
Total Projected Revenues $11,240
Projected Expenses
Landscape Maintenance $7,200
Streetlighting Operations & Maintenance $840
Administration and Incidentals $1,500
County Collection Fees $200
Capital Replacement Collection $1,500
Total Projected Expenses $11,240
Projected Fund Balance
Beginning Fund Balance - July 1, 2026 $5,000
Reserve Fund Collection Increase/(Decrease) $0
Ending Fund Balance - June 30, 2027 $5,000
Recommended Operating Reserves $4,870
Available Operating Reserves $4,870
Available Capital Reserves $130 1
Non-Assessment Revenues include the City's contribution for General Benefits conferred to the public at large.

Landscaping and Lighting District No. 20
Fiscal Year 2026-27 Cost Estimate

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART B
9 The purpose of the various reserves is to ensure the District will have funds available for cashflow purposes and to repair or reconstruct the improvements that are the responsibility of the District.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART C
10 PART C

The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report.

A reduced copy of the Assessment Diagram is shown on the following page. ¬«119
¬«127
¬«132
¬«129
¬«130
¬«136
¬«120
¬«139
¬«46
¬«1
¬«24
¬«118
¬«133
¬«40
¬«79
¬«20
¬«68
¬«93
¬«10
¬«44
¬«111
¬«47
¬«115
¬«69
¬«43
¬«112
¬«88
¬«82
¬«123
¬«121
¬«125
¬«126
¬«128
¬«124
¬«122
¬«131
¬«
¬«140 100
¬«9
¬«25
¬«80
¬«23
¬«33
¬«106
¬«4
¬«5
¬«21
¬«77
¬«6
¬«78
¬«108
¬«81
¬«109
¬«102
¬«29
¬«19
¬«16
¬«17
¬«61
¬«26
¬«38
¬«45
¬«2
¬«
¬«28 3
¬«
¬«95 94
¬«75
¬«105
¬«27
¬«101
¬«104
¬«32
¬«76
¬«98
¬«34
¬«22
¬«56
¬«99
¬«110
¬«51
¬«39
¬«7
¬«8
¬«107
¬«114
¬«113
¬«52
¬«30
¬«41
¬«55
¬«37
¬«92
¬«53
¬«62
¬«74
¬«
¬«13
¬«
12 11
¬«65
¬«42
¬«103
¬«58
¬«54
¬«117
¬«91
¬«71
¬«73
¬«96
¬«97
¬«
¬«87
¬«
90 89
¬«
¬«86 85
¬«83
¬«
¬«31 35
¬«36
¬«84
¬«18
¬«50
¬«15
¬«70
¬«72
¬«49
¬«14
¬«48
¬«59
¬«57
¬«116
¬«67
¬«66
¬«60
¬«64
¬«63
¬«138
¬«141
¬«134
¬«135
¬«137

CEDAR BL

SMITH AV

AMARYLLIS PL

YORK DR

DICHONDRA PL
LANDSCAPING AND LIGHTING DISTRICT NO. 20

ASSESSMENT DIAGRAM
± 0 550 275 Feet
(TRACT 8583)
Legend
LLD No. 20 BoundaryParcels
1 Reference Number
Reference
Number
Assessor
Parcel Number
Property
Owner
Reference
Number
Assessor
Parcel Number
Property
Owner
1 092A2604001 ROBSON HOMES LLC 72 092A2604072 ROBSON HOMES LLC2 092A2604002 ROBSON HOMES LLC 73 092A2604073 ROBSON HOMES LLC3 092A2604003 ROBSON HOMES LLC 74 092A2604074 ROBSON HOMES LLC4 092A2604004 ROBSON HOMES LLC 75 092A2604075 ROBSON HOMES LLC5 092A2604005 ROBSON HOMES LLC 76 092A2604076 ROBSON HOMES LLC6 092A2604006 ROBSON HOMES LLC 77 092A2604077 ROBSON HOMES LLC7 092A2604007 ROBSON HOMES LLC 78 092A2604078 ROBSON HOMES LLC8 092A2604008 ROBSON HOMES LLC 79 092A2604079 ROBSON HOMES LLC9 092A2604009 ROBSON HOMES LLC 80 092A2604080 ROBSON HOMES LLC 10 092A2604010 ROBSON HOMES LLC 81 092A2604081 ROBSON HOMES LLC11 092A2604011 ROBSON HOMES LLC 82 092A2604082 ROBSON HOMES LLC12 092A2604012 ROBSON HOMES LLC 83 092A2604083 ROBSON HOMES LLC13 092A2604013 ROBSON HOMES LLC 84 092A2604084 ROBSON HOMES LLC14 092A2604014 ROBSON HOMES LLC 85 092A2604085 ROBSON HOMES LLC15 092A2604015 ROBSON HOMES LLC 86 092A2604086 ROBSON HOMES LLC16 092A2604016 ROBSON HOMES LLC 87 092A2604087 ROBSON HOMES LLC17 092A2604017 ROBSON HOMES LLC 88 092A2604088 ROBSON HOMES LLC18 092A2604018 ROBSON HOMES LLC 89 092A2604089 ROBSON HOMES LLC19 092A2604019 ROBSON HOMES LLC 90 092A2604090 ROBSON HOMES LLC20 092A2604020 ROBSON HOMES LLC 91 092A2604091 ROBSON HOMES LLC21 092A2604021 ROBSON HOMES LLC 92 092A2604092 ROBSON HOMES LLC22 092A2604022 ROBSON HOMES LLC 93 092A2604093 ROBSON HOMES LLC23 092A2604023 ROBSON HOMES LLC 94 092A2604094 ROBSON HOMES LLC24 092A2604024 ROBSON HOMES LLC 95 092A2604095 ROBSON HOMES LLC25 092A2604025 ROBSON HOMES LLC 96 092A2604096 ROBSON HOMES LLC26 092A2604026 ROBSON HOMES LLC 97 092A2604097 ROBSON HOMES LLC27 092A2604027 ROBSON HOMES LLC 98 092A2604098 ROBSON HOMES LLC28 092A2604028 ROBSON HOMES LLC 99 092A2604099 ROBSON HOMES LLC29 092A2604029 ROBSON HOMES LLC 100 092A2604100 ROBSON HOMES LLC30 092A2604030 ROBSON HOMES LLC 101 092A2604101 ROBSON HOMES LLC31 092A2604031 ROBSON HOMES LLC 102 092A2604102 ROBSON HOMES LLC32 092A2604032 ROBSON HOMES LLC 103 092A2604103 ROBSON HOMES LLC33 092A2604033 ROBSON HOMES LLC 104 092A2604104 ROBSON HOMES LLC34 092A2604034 ROBSON HOMES LLC 105 092A2604105 ROBSON HOMES LLC35 092A2604035 ROBSON HOMES LLC 106 092A2604106 ROBSON HOMES LLC36 092A2604036 ROBSON HOMES LLC 107 092A2604107 ROBSON HOMES LLC37 092A2604037 ROBSON HOMES LLC 108 092A2604108 ROBSON HOMES LLC38 092A2604038 ROBSON HOMES LLC 109 092A2604109 ROBSON HOMES LLC39 092A2604039 ROBSON HOMES LLC 110 092A2604110 ROBSON HOMES LLC40 092A2604040 ROBSON HOMES LLC 111 092A2604111 ROBSON HOMES LLC41 092A2604041 ROBSON HOMES LLC 112 092A2604112 ROBSON HOMES LLC42 092A2604042 ROBSON HOMES LLC 113 092A2604113 ROBSON HOMES LLC43 092A2604043 ROBSON HOMES LLC 114 092A2604114 ROBSON HOMES LLC44 092A2604044 ROBSON HOMES LLC 115 092A2604115 ROBSON HOMES LLC45 092A2604045 ROBSON HOMES LLC 116 092A2604116 ROBSON HOMES LLC46 092A2604046 ROBSON HOMES LLC 117 092A2604117 ROBSON HOMES LLC47 092A2604047 ROBSON HOMES LLC 118 092A2604118 ROBSON HOMES LLC48 092A2604048 ROBSON HOMES LLC 119 092A2604119 ROBSON HOMES LLC49 092A2604049 ROBSON HOMES LLC 120 092A2604120 ROBSON HOMES LLC50 092A2604050 ROBSON HOMES LLC 121 092A2604121 ROBSON HOMES LLC51 092A2604051 ROBSON HOMES LLC 122 092A2604122 ROBSON HOMES LLC52 092A2604052 ROBSON HOMES LLC 123 092A2604123 ROBSON HOMES LLC53 092A2604053 ROBSON HOMES LLC 124 092A2604124 ROBSON HOMES LLC54 092A2604054 ROBSON HOMES LLC 125 092A2604125 ROBSON HOMES LLC55 092A2604055 ROBSON HOMES LLC 126 092A2604126 ROBSON HOMES LLC56 092A2604056 ROBSON HOMES LLC 127 092A2604127 ROBSON HOMES LLC57 092A2604057 ROBSON HOMES LLC 128 092A2604128 ROBSON HOMES LLC58 092A2604058 ROBSON HOMES LLC 129 092A2604129 ROBSON HOMES LLC59 092A2604059 ROBSON HOMES LLC 130 092A2604130 ROBSON HOMES LLC60 092A2604060 ROBSON HOMES LLC 131 092A2604131 ROBSON HOMES LLC61 092A2604061 ROBSON HOMES LLC 132 092A2604132 ROBSON HOMES LLC62 092A2604062 ROBSON HOMES LLC 133 092A2604133 ROBSON HOMES LLC63 092A2604063 ROBSON HOMES LLC 134 092A2604134 ROBSON HOMES LLC64 092A2604064 ROBSON HOMES LLC 135 092A2604135 ROBSON HOMES LLC65 092A2604065 ROBSON HOMES LLC 136 092A2604136 ROBSON HOMES LLC66 092A2604066 ROBSON HOMES LLC 137 092A2604137 ROBSON HOMES LLC67 092A2604067 ROBSON HOMES LLC 138 092A2604138 ROBSON HOMES LLC68 092A2604068 ROBSON HOMES LLC 139 092A2604139 ROBSON HOMES LLC69 092A2604069 ROBSON HOMES LLC 140 092A2604140 ROBSON HOMES LLC70 092A2604070 ROBSON HOMES LLC 141 092A2604141 ROBSON HOMES LLC71 092A2604071 ROBSON HOMES LLC

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART D
12 PART D

METHOD OF APPORTIONMENT OF ASSESSMENT
Part 2 of Divisions 15 of the Streets and Highway Code, the Landscaping and Lighting Act of 1972, permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which includes, but is not limited to the operation, maintenance, servicing and replacement of street lighting, landscaping, trails, parks, and open space area facilities.

Section 22573 of the 1972 Act requires that assessments must be levied according to special benefit, rather than according to assessed value. This Section states:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.”
In addition, Article XIIID, of the California Constitution limits the amount of any assessment to the proportional “special benefit” conferred on the property. Article XIIID provides that only special benefits conferred on a parcel. There is no widely accepted or statutory formula for determining general and special benefit. However, the constitution states that a special benefit is different from a general benefit in that it is “particular and distinct” and “over and above” general benefits received by other properties and people.

Article XIIID provided that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways, utility easements, and that portion of public property that is not owned used for business purposes similar to private residential, commercial, industrial, and institutional activities.

The City is required to separate general benefit to the public at large from the special benefits to property and only the special benefits may be assessed. The amount to be assessed may be apportioned using any formula or method which fairly distributes the special benefits amongst all assessable lots or parcels. The separation of general and special benefits and the assessment methodology used to apportion the special benefits to properties within the District are described in Part D of this report.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART D
13 SPECIAL BENEFIT
Under Article XIIID of the California Constitution, a special benefit is a benefit that is “particular and distinct from those conferred on other parcels and that is over and above any general benefits conferred by the improvements.” Following an analysis of the District improvements, the special benefits conferred on properties within the District were identified and are described below.
• Improved aesthetic appeal for adjacent properties providing a positive representation for the neighborhood.
• Enhanced desirability of property through direct association with the improvements.
• Safer vehicle and pedestrian access to and from property. • Reduced criminal activity and property-related crimes (especially vandalism) against properties through well-maintained surroundings and amenities including abatement of graffiti.
• Local environmental enhancement through improved erosion control, dust and debris control, and fire prevention.

These special benefits to property are the basis for apportionment of assessments within the District utilizing the assessment methodology described in Part D of this Report.

GENERAL BENEFIT
Under Article XIIID of the California Constitution, general benefit is defined as a benefit that is not particular or distinct to any specific parcel but rather shared by the public at large. Following an analysis of the District improvements, the general benefits to the public at large were identified and are described below. • Improved pass-through traffic, benefiting the general traveling public. • Enhanced Citywide Beautification improving the visual character of the broader community that is enjoyed by residents, commuters, and visitors regardless of proximity to the improvements.
• Erosion and debris control supporting cleanliness and keeping trash and debris from spreading to other areas of the City and affecting quality of life.

The total cost attributed to these general benefits cannot be assessed to properties within the District and must be paid from alternative funding source. As noted above, there are a total of eight (8) benefits associated with the District improvements. Five (5) are special benefits to properties within the District and three (3) are general benefits to the public at large. Therefore, the portion of the District budget attributed to general benefits to the public at large is calculated as follows:
3 General Benefits
8 Total Benefits
General Benefit % = = 37.5%

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART D
14 Based on the calculation above, 37.5% of the total District budget is designated as general benefit to the public at large and will be funded through an alternative funding source. The remaining 62.5% is considered special benefit to properties within the District and will be spread using the assessment methodology described in this part of the Report.

ASSESSMENT METHODOLOGY
The operation, maintenance, servicing, and replacement costs attributed to special benefit for the District landscaping and streetlighting improvements are apportioned in accordance with a methodology that is consistent with standard assessment engineering practices. Since the assessments are levied on the owners of properties as shown on the secured property tax rolls, the final assessments must be assigned by Assessor’s Parcel Number (APN). If assessments were to be allocated by parcel, not considering land use, benefit would not be allocated equitably because a single-family parcel would be paying the same as a 50-unit apartment parcel or a large commercial property. To establish proportionality, the assessment methodology is based on Equivalent Dwelling Units (EDUs) assigned to each APN as described below.

Single-Family Residential Parcels – The single-family residential parcel has been selected as the basic unit for the calculation of assessments since it represents approximately 75% of the parcels within the City. Therefore, the single-family residential parcel is defined as one EDU per parcel. EDUs are assigned to other land uses within the District in proportion to the special benefit they receive relative to the single-family residential parcel as described below.

Multi-Family Residential Parcels – Multi-family residential parcels are parcels comprised of more than one residential unit on the same parcel, excluding Accessory Dwelling Units (ADUs). On average, residential units for multi-family residential parcels have approximately 50% of the building square footage as compared to a single-family home.

Furthermore, studies consistently show that multi-family residential units impact public infrastructure approximately 50% as much as a single-family home. Therefore, multifamily parcels are assigned 0.50 EDUs per residential unit.

Non-Residential Parcels – Commercial, industrial, institutional, and other assessable non-residential properties will be assigned six (6) EDUs per acre of land. The 6 EDUs per acre allocation is based on the average size of a single-family parcel in the City of Newark.

For every acre of non-residential land approximately 6 single-family homes could be constructed on that acre of land which would equate to 6 EDUs per acre.

Undeveloped Parcels – Undeveloped properties are assessed at 25% of the developed EDUs assigned for each parcel of land based on land use classification. Undeveloped properties benefit less from the improvements than developed property because undeveloped properties do not have structures which house residents or employees.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART D
15 determine the difference in special benefit conferred on developed versus undeveloped property, the assessed values for property within the City per the Alameda County Assessor were reviewed to determine what percentage of assessed value is typically associated with underlying land and what percentage is typically associated with structures. Based upon the review, it was determined that approximately 25% of the assessed value of developed property in the City is associated with the underlying land.

Therefore, EDUs assigned to undeveloped residential and non-residential property have been discounted by 75% to account for the differences in benefit from improvements conferred on developed and undeveloped property.

Exempt Parcels – Publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the improvements. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways (all of which are typically not assigned an APN by the County), and that portion of public property that is not developed and used for business purposes similar to private commercial, industrial, and institutional activities (such as office buildings like a City Hall, etc.). Also exempted from the assessment would be utility rights-of-ways, common areas, and any other property that is deemed to be unable to be developed. Also exempted from the assessments are private streets, utility easements, HOA common areas and any other parcels that do not receive a special and direct benefit from the improvements.

Furthermore, parcels within the District may be assessed as developed property once the final maps have been approved by the City of Newark and/or it is anticipated that improvements will need to be maintained or reserve funds will need to be collected for the ensuing fiscal year.

DISTRICT MAXIMUM ASSESSMENT RATES
The maximum Fiscal Year 2026-27 assessment rate is $59.53 per EDU. The maximum assessment rate per EDU will be increased annually by the annual change in the Consumer Price Index (CPI), San Francisco Bay Region (All Urban Consumers).

APPEAL OF DISTRICT ASSESSMENTS
Any property owner claiming the amount or application of their District assessment is not correct may file a written notice of appeal with the City Public Works Director not later than one calendar year after having paid the District assessment that is disputed. The City Public Works Director shall promptly review the appeal and, if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the District assessment, and decide the appeal. If the City Public Works Director’s decision requires the District assessment to be modified or changed in favor of the property owner, a refund shall be made or an adjustment may be made to the next annual District assessment levy. Any dispute over the decision of the City Public Works Director shall be referred to the City Council and the decision of the City Council shall be final.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 20 PART E
16 PART E

ASSESSMENT ROLL
A list of names and addresses of the owners of all parcels, and the description of each lot or parcel within the District is shown on the last equalized secured property tax roll of the Alameda County Assessor, which by reference is hereby made a part of this Report.

This list is keyed to the Assessor’s Parcel Numbers as shown on the Assessment Roll, which includes the proposed assessments for Fiscal Year 2026-27 apportioned to each lot or parcel. The Assessment Roll is on file in the Office of the City Clerk of the City of Newark and is shown in this Report as Appendix B. The total District assessments for Fiscal Year 2026-27 is $7,023.36.

CITY OF NEWARK
LANDSCAPE & LIGHTNING DISTRICT No. 20

ASSESSMENT ROLL
FISCAL YEAR 2026-27
Assessor's
Parcel
Number
Assessment
Amount
092A-2604-001-00 $59.52
092A-2604-002-00 $59.52
092A-2604-003-00 $59.52
092A-2604-004-00 $59.52
092A-2604-005-00 $59.52
092A-2604-006-00 $59.52
092A-2604-007-00 $59.52
092A-2604-008-00 $59.52
092A-2604-009-00 $59.52
092A-2604-010-00 $59.52
092A-2604-011-00 $59.52
092A-2604-012-00 $59.52
092A-2604-013-00 $59.52
092A-2604-014-00 $59.52
092A-2604-015-00 $59.52
092A-2604-016-00 $59.52
092A-2604-017-00 $59.52
092A-2604-018-00 $59.52
092A-2604-019-00 $59.52
092A-2604-020-00 $59.52
092A-2604-021-00 $59.52
092A-2604-022-00 $59.52
092A-2604-023-00 $59.52
092A-2604-024-00 $59.52
092A-2604-025-00 $59.52
092A-2604-026-00 $59.52
092A-2604-027-00 $59.52
092A-2604-028-00 $59.52
092A-2604-029-00 $59.52
092A-2604-030-00 $59.52
092A-2604-031-00 $59.52
092A-2604-032-00 $59.52
092A-2604-033-00 $59.52
092A-2604-034-00 $59.52
092A-2604-035-00 $59.52
092A-2604-036-00 $59.52
092A-2604-037-00 $59.52
092A-2604-038-00 $59.52
092A-2604-039-00 $59.52
092A-2604-040-00 $59.52
092A-2604-041-00 $59.52
092A-2604-042-00 $59.52
092A-2604-043-00 $59.52
092A-2604-044-00 $59.52
092A-2604-045-00 $59.52
092A-2604-046-00 $59.52
092A-2604-047-00 $59.52
092A-2604-048-00 $59.52
092A-2604-049-00 $59.52
092A-2604-050-00 $59.52
092A-2604-051-00 $59.52
092A-2604-052-00 $59.52
Assessor's
Parcel
Number
Assessment
Amount
092A-2604-053-00 $59.52
092A-2604-054-00 $59.52
092A-2604-055-00 $59.52
092A-2604-056-00 $59.52
092A-2604-057-00 $59.52
092A-2604-058-00 $59.52
092A-2604-059-00 $59.52
092A-2604-060-00 $59.52
092A-2604-061-00 $59.52
092A-2604-062-00 $59.52
092A-2604-063-00 $59.52
092A-2604-064-00 $59.52
092A-2604-065-00 $59.52
092A-2604-066-00 $59.52
092A-2604-067-00 $59.52
092A-2604-068-00 $59.52
092A-2604-069-00 $59.52
092A-2604-070-00 $59.52
092A-2604-071-00 $59.52
092A-2604-072-00 $59.52
092A-2604-073-00 $59.52
092A-2604-074-00 $59.52
092A-2604-075-00 $59.52
092A-2604-076-00 $59.52
092A-2604-077-00 $59.52
092A-2604-078-00 $59.52
092A-2604-079-00 $59.52
092A-2604-080-00 $59.52
092A-2604-081-00 $59.52
092A-2604-082-00 $59.52
092A-2604-083-00 $59.52
092A-2604-084-00 $59.52
092A-2604-085-00 $59.52
092A-2604-086-00 $59.52
092A-2604-087-00 $59.52
092A-2604-088-00 $59.52
092A-2604-089-00 $59.52
092A-2604-090-00 $59.52
092A-2604-091-00 $59.52
092A-2604-092-00 $59.52
092A-2604-093-00 $59.52
092A-2604-094-00 $59.52
092A-2604-095-00 $59.52
092A-2604-096-00 $59.52
092A-2604-097-00 $59.52
092A-2604-098-00 $59.52
092A-2604-099-00 $59.52
092A-2604-100-00 $59.52
092A-2604-101-00 $59.52
092A-2604-102-00 $59.52
092A-2604-103-00 $59.52
092A-2604-104-00 $59.52
Assessor's
Parcel
Number
Assessment
Amount
092A-2604-105-00 $59.52
092A-2604-106-00 $59.52
092A-2604-107-00 $59.52
092A-2604-108-00 $59.52
092A-2604-109-00 $59.52
092A-2604-110-00 $59.52
092A-2604-111-00 $59.52
092A-2604-112-00 $59.52
092A-2604-113-00 $59.52
092A-2604-114-00 $59.52
092A-2604-115-00 $59.52
092A-2604-116-00 $59.52
092A-2604-117-00 $59.52
092A-2604-118-00 $59.52
Total Parcels: 118
Total Assessment: $7,023.36
PART E - 1 04/24/26

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 20 APPENDIX A
A-1

APPENDIX A

IMPROVEMENT DIAGRAM
!(
!(
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B

CEDAR BL

SMITH AV

AMARYLLIS PL

ARALIA DR
LANDSCAPING AND LIGHTING DISTRICT NO. 20

IMPROVEMENT DIAGRAM
±
0 480 240
Feet
(TRACT 8583)
Legend
!( Streetlights
B Trash Capture Device
LLD No. 20 (Tract 8583) BoundaryParcels3XEOLF Landscaping Item E. 2.

DATE 07/09/2026
TO Honorable Mayor and City Council Members
FROM Miki Tsubota, City Engineer
SUBJECT Public Hearing and adopt resolution approving the Final Engineer’s Report, confirming formation of Landscaping and Lighting District No. 21, and authorizing the levy and collection of assessments for Fiscal Year 2026-27
SUMMARY AND RECOMMENDATION
This agenda item is the final step in the process to form Landscaping and Lighting District No. 21 (LLD 21) comprised of Tract 8665. If no majority protest exists following the public hearing and ballot tabulation in accordance with Proposition 218, City Council may adopt a resolution to approve the Engineer’s Report, confirm formation of LLD No. 21, and authorize the levy and collection of assessments beginning in Fiscal Year 2026-27.

Staff recommends the City Council take the following actions:

1. Hold a Public Hearing for the proposed formation of Landscaping and Lighting District No. 21 (Tract 8665);

2. Upon conclusion of public input, close the balloting period and direct the City Clerk to tabulate all received ballots;

3. Accept the City Clerk’s tabulation results; and

4. If no majority protest exists, adopt a resolution approving the Engineer's Report, confirming the formation of Landscaping and Lighting District No. 21, and authorizing the levy and collection of assessments for Fiscal Year 2026-27.

BACKGROUND
The Landscaping and Lighting Act of 1972 established procedures for the formation of maintenance districts for the purpose of financing the costs and expenses associated with the maintenance of landscaping and lighting of public areas. In 1996, California voters approved Proposition 218 which established new procedural requirements related to the formation of Landscaping and Lighting Assessment Districts and increasing existing assessments. These procedural requirements include holding a public hearing, mailing notices and ballots to all affected property owners at least 45 days in advance of the public hearing, and the tabulation of ballots weighted by the proposed assessment amounts.

Taylor Morrison, the developer of Tract 8665 located off Cedar Boulevard between Moores Avenue and Cedar Court, requested the City facilitate the formation of LLD No. 21 to meet conditions of approval for the project. On April 23, 2026, City Council initiated proceedings for the formation of LLD No. 21 by adopting a Resolution of Initiation. On May 14, 2026, City Council adopted a resolution approving the Engineer’s Report, declaring its intention to order the formation of LLD No. 21 and to levy and collect assessments, and setting the public hearing date for July 9, 2026. In accordance with Proposition 218, City Council directed notices and ballots to be mailed to all affected property owners.

DISCUSSION/ANALYSIS
In accordance with the requirements of Proposition 218, notices and ballots were mailed to all affected property owners subject to the proposed assessment at least 45 days prior to the scheduled public hearing this evening. During the public hearing, City Council will hear public testimony and receive comments related to the proposed assessment and ballot process. Property owners may submit, change, or withdraw their ballots any time up through the close of the public hearing. Once the public hearing is closed, the City Clerk will open and tabulate all ballots received. Each ballot will be weighted based on the amount of the proposed assessment. This means one vote for each dollar of assessment.

A majority protest exists if the weighted ballots received in opposition to the proposed assessment exceed the weighted ballots received in favor of the proposed assessment. If a majority protest does not exist, City Council may consider adopting the attached resolution to approve the Engineer’s Report, confirm formation of LLD No. 21, and authorize the levy and collection of assessments beginning in Fiscal Year 2026-27. If approved, LLD No. 21 would generate $3,406 for Fiscal Year 2026-27.

FISCAL IMPACT
If the formation of LLD No. 21 is not approved and its assessments are not levied annually, the City will not generate any funding for the ongoing maintenance of the public landscaping and lighting improvements installed along Cedar Boulevard as part of the project. If LLD No. 21 is approved, the City will generate a total of $3,406 in assessments toward maintenance of the public landscaping and lighting improvements associated with the project commencing Fiscal Year 2026-27. The remaining $2,044 of the total budget is attributed to general benefit to the public at large and will be covered by an alternative City funding source. Commencing Fiscal Year 2027-28, the maximum assessment rate will be increased annually by the annual change in the Consumer Price Index (CPI), San Francsico Bay Region (All Urban Consumers).

STRATEGIC PRIORITY AREA
Foster a Safe and Healthy Community
Boost Financial Resilience and Excellence in Service Delivery Modernize Public Facilities and Infrastructure
REVIEW AND APPROVAL
Prepared by - Miki Tsubota, City Engineer
Reviewed by - Howard Young, Public Works Director
Reviewed by - Krysten Lee, Finance Director
Reviewed by - Kristopher J. Kokotaylo, City Attorney
Approved by - David J. Benoun, City Manager
Attachments
Resolution
L&L No. 21 Engineer's Report
RESOLUTION NO.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF NEWARK

APPROVING THE ENGINEER'S REPORT, CONFIRMING
FORMATION OF LANDSCAPING AND LIGHTING DISTRICT NO. 21,

AND AUTHORIZING THE LEVY AND COLLECTION OF
ASSESSMENTS FOR FISCAL YEAR 2026-2027
WHEREAS, pursuant to the Landscaping and Lighting Act of 1972 and Proposition 218, City Council, by Resolution No. 11,848 adopted on May 14, 2026, (i) ordered the initiation of proceedings for the formation of Landscaping and Lighting District No. 21 comprised of Tract 8665 (the "Assessment District") for the purpose of financing the maintenance of those public improvements identified in the Engineer's Report prepared by Francisco & Associates (the "Engineer's Report"); (ii) preliminarily approved the Engineer's Report; and (iii) set the date and time for a public hearing (the "Public Hearing") on the Assessment District pursuant to Section 22624 of the Street and Highways Code; and
WHEREAS, City Council provided a 45-day written notice of the Public Hearing to each record owner of assessable parcels of real property located within the boundaries of the Assessment District; and
WHEREAS, the Public Hearing was held at a meeting of the City Council on July 9, 2026 at 7:00 pm in the City Council Chambers, located at 37101 Newark Boulevard, Newark, California on the formation of the Assessment District and the levying and collection of assessments as proposed in the Engineer's Report; and
WHEREAS, every interested person had an opportunity to make a protest to the Engineer's Report either in writing or orally at the Public Hearing, and the City Council has considered each protest; and
WHEREAS, the 45-day written notice also included a ballot by which each property owner could express their support or opposition to the formation of the Assessment District; and WHEREAS, the ballot indicated that it must be returned before the conclusion of the Public Hearing on July 9, 2026 in order to be valid and counted and that all ballots physically received by the City Clerk would be tabulated after the conclusion of the public input portion of the Public Hearing; and
WHEREAS, the ballots sent to owners of assessable real property within the boundaries of the Assessment District have been received and tabulated, with ballots weighted according to the proportional financial obligation of each parcel; and
WHEREAS, for Fiscal Year 2026-27 the annual assessment to be levied is proposed at Fifty-Nine Dollars and Seventy-Five Cents ($59.75) per Equivalent Dwelling Unit; and WHEREAS, in order to keep up with inflation, the maximum annual assessment is proposed to be adjusted annually by the annual change in the Consumer Price Index (CPI), San Francisco Bay Region (All Urban Consumers); and
WHEREAS, this resolution is adopted in accordance with Section 22361 of the Streets and Highways Code;
NOW, THEREFORE, BE IT RESOLVED that the canvass and tabulation of ballots submitted by property owners within the boundaries of the Assessment District is complete and certified by the City Clerk, the results of which are as follows:

Total Number of Valid Ballots Processed: ________________ Total Assessment Amount of Valid Ballots: ________________ Total Number of "Yes" Ballots Processed: ________________ Total Assessment Amount of "Yes" Ballots Processed: ________________ Percentage of "Yes" Ballots, Weighted by Assessment: ________________ Total Number of "No" Ballots Processed: ________________ Total Assessment Amount of ''No" Ballots Processed: ________________ Percentage of "No" Ballots, Weighted by Assessment: ________________ BE IT FURTHER RESOLVED that, as weighted according to the amount of assessment for each parcel, ___ % of the property owners within the Assessment District cast ballots in support of Landscaping and Lighting District No. 21 and that a majority protest, as defined by Section 53753 of the California Government Code, does not exist.

BE IT FURTHER RESOLVED that Landscaping and Lighting District No. 21 is hereby formed.

BE IT FURTHER RESOLVED that the Engineer's Report is hereby approved and Landscaping and Lighting District No. 21 improvements to be financed with assessment proceeds described in the Engineer's Report are hereby ordered.

BE IT FURTHER RESOLVED that this City Council confirms the assessment diagram and the annual assessments as set forth in the Engineer's Report, and authorizes the levy and collection of assessments for Fiscal Year 2026-27 as set forth in the Engineer's Report.

BE IT FUTHER RESOLVED that the allowance for an annual increase to the maximum assessment in future fiscal years based on the annual change in CPI, San Francisco Bay Region (All Urban Consumers), is authorized as set forth in the Engineer's Report.

BE IT FURTHER RESOLVED that this resolution is adopted pursuant to Section 22631 of the Streets and Highways Code.

Landscaping and Lighting District No. 21
(Tract 8665)
Engineer’s Report
July 9, 2026
CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 21 TABLE OF CONTENTS i

TABLE OF CONTENTS
Page No.

City Directory....................................................................................................................ii Signatures ...................................................................................................................... iii Section I – Introduction.................................................................................................... 1 Section II – Impact of Proposition 218............................................................................. 3 Section II – Engineer’s Report......................................................................................... 4 Part A – Plans and Specifications................................................................................. 6 Part B – Estimate of Cost ............................................................................................. 9 Part C – Assessment District Diagram ....................................................................... 10 Part D – Method of Apportionment of Assessment..................................................... 12 Part E – Assessment Roll........................................................................................... 17 Appendix A (LLD No. 21 Improvement Diagram).........................................................A-1 Appendix B (Assessment Roll).....................................................................................B-1 CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 21 CITY DIRECTORY ii

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 21
FISCAL YEAR 2026-27

CITY COUNCIL MEMBERS AND CITY STAFF
Michael Hannon
Mayor
Matthew Jorgens
Vice Mayor
Terrence Grindall
Council Member
Eve Marie Little
Council Member
Julie Del Catancio
Council Member
David J. Benoun
City Manager
Kristopher Kokotaylo
City Attorney
Neetu Salwan
City Clerk
Krysten Lee
Finance Director
Miki Tsubota
City Engineer
Francisco & Associates
Assessment Engineer
CITY OF NEWARK FISCAL YEAR 2026-27
LANDSCAPING AND LIGHTING DISTRICT NO. 21 SIGNATURES
iii
ENGINEER’S REPORT

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 21
FISCAL YEAR 2026-27
The undersigned, acting on behalf of Francisco & Associates, respectfully submits the enclosed Engineer’s Report as directed by the City of Newark City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution and provisions of the Landscaping and Lighting Act of 1971 commencing with Section 22500 et. Seq. of the California Streets and Highway Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California.

Dated: June 15, 2026 By:

Ed Espinoza, P.E.

RCE # 83709
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment District Diagram thereto attached was filed with me on the ______________ day of ___________________, 2026.

Neetu Salwan, City Clerk
City of Newark
Alameda County, California
By:

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram, thereto attached, was approved, and confirmed by the City Council of the City of Newark, Alameda County, California, on the _____________ day of __________________, 2026.

Neetu Salwan, City Clerk
City of Newark
Alameda County, California
By:

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 21 INTRODUCTION
1 SECTION I

INTRODUCTION
ENGINEER’S REPORT
FORMATION OF LANDSCAPING & LIGHTING DISTRICT NO. 21
FISCAL YEAR 2026-27
To ensure the proper flow of funds for the ongoing operation, maintenance, servicing and replacement of specific improvements within the City of Newark (the “City”), the City Council, through the Landscaping & Lighting Act of 1972 (the “1972 Act”), has previously approved the formation of twenty (20) Landscape & Lighting Districts (LLD) and is currently proposing the formation of one (1) additional LLD, which is the purpose of this Engineer’s Report (Report). Improvements, which may be operated, maintained, serviced and replaced by LLDs, include, but are not limited to, landscaping, park, streetlighting, and trail improvements.

Generally, as a part of the conditions of approval to develop property within the City, property owners/developers are required to mitigate their project’s financial impact to the City. Developers can provide their own financing mechanism to mitigate their impact, form a new LLD or when applicable, annex into an existing LLD. The formation of these LLDs ensure that the operation, maintenance, servicing, and replacement costs of these improvements are specifically paid for those property owners who directly benefit from the improvements.

LLD No. 21 (the “District”) will include Tract 8665 which is located off Cedar Boulevard between Moores Avenue and Cedar Court. Tract 8665 will consist of 76 townhomes at build-out. Formation of the District will require approval from the District property owner(s), prior to final approval from City Council. This process is discussed in Section II, “Impacts of Proposition 218” of this Report.

As required by the 1972 Act, this Report includes: (1) a description of the improvements to be operated, maintained, serviced and replaced by the District, (2) a cost estimate for the District, and (3) a listing of the proposed maximum assessments to be levied upon each assessable lot or parcel within the District.

The City of Newark will hold a public hearing on July 9, 2026, regarding the formation of the District. At the public hearing the City will provide an opportunity for any interested person to be heard. After the public input portion of the public hearing, the City Clerk will tabulate the assessment ballots. If the assessment ballot tabulation is favorable, the City Council may adopt a resolution forming the District and confirming the maximum assessment rates as originally proposed or as modified.

Payment of the assessment for each parcel will be made in the same manner and at the same time as payments are made for property taxes. All funds collected through the

CITY OF NEWARK SECTION I
LANDSCAPING AND LIGHTING DISTRICT NO. 21 INTRODUCTION
2 assessment must be placed in a special fund and can only be used for the purposes stated within this Report.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PROPOSITION 218 3 SECTION II
IMPACT OF PROPOSITION 218
FORMATION OF LANDSCAPING & LIGHTING DISTRICT NO. 21
FISCAL YEAR 2026-27
On November 5,1996, California voters approved Proposition 218 entitled “Right to Vote on Taxes Act” which added Articles XIIIC and XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 established new procedural requirements for the formation and administration of assessment districts.

Formation of the District will require voter approval from the District property owner(s), prior to final approval from City Council. In order to comply with the requirements of Proposition 218, the City of Newark has implemented the following procedures:
1) Every property owner within the District will be mailed a ballot, which allows the property owners to cast their votes either in favor or against the proposed formation of the assessment district. A notice describing the assessment, the individual property owner’s maximum annual assessment, the duration of the assessment, the reason for the assessment, and the basis upon which the assessment is calculated will accompany the ballot.
2) After the close of the public input portion of the public hearing, the ballots, which have been returned to the City Clerk will be tabulated to determine whether a majority protest against the formation of the District exists. 3) Returned ballots will be weighted based on their proposed assessment amount. 4) Publicly owned properties must be assessed unless there is clear and convincing evidence that they receive no special benefit from the improvements. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements, and rights-of-ways, public greenbelts and public parkways, utility easements, and that portion of public property that is not used for business purposes similar to private residential, commercial, industrial and institutional activities. Also exempted from the assessments are private streets, utility easements, HOA common areas and any other parcels that do not receive a special and direct benefit from the improvements.

All property owners will be noticed in accordance with Proposition 218 a minimum of 45 days prior to the public hearing, unless a shorter notice period is agreed to by all affected property owners. After the public hearing and after the ballots have been tabulated, if a majority of the weighted ballots do not oppose the assessment, then the City Council may adopt a resolution forming the District and confirming the maximum assessment rate.

CITY OF NEWARK SECTION III
LANDSCAPING AND LIGHTING DISTRICT NO. 21 ENGINEER’S REPORT 4 SECTION III
ENGINEER’S REPORT PREPARED PURSUANT TO THE PROVISIONS
OF THE LANDSCAPING AND LIGHTING ACT OF 1972
SECTION 22500 THROUGH 22679

OF THE CALIFORNIA STREETS AND HIGHWAY CODE
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 of Division 15 of the Streets and Highways Code of the State of California), Proposition 218, and in accordance with the Resolution of Intention accepting the Preliminary Engineer’s Report, adopted by the City Council of the City of Newark, on May 14, 2026, and in connection with the proceedings for:

CITY OF NEWARK
FORMATION OF LANDSCAPING & LIGHTING DISTRICT NO. 21
FISCAL YEAR 2026-27
Herein after referred to as the “District”, I, Ed Espinoza, the duly appointed ENGINEER OF WORK, submit herewith the “Report” consisting of five (5) parts as follows:

PART A: PLANS AND SPECIFICATIONS
This part describes the improvements in the District. Plans and specifications for the improvements are as set forth on the lists thereof, attached hereto, and are on file in the Office of the Parks & Recreation Department and are incorporated herein by reference.

PART B: ESTIMATE OF COST
This part contains an estimate of the cost of the proposed improvements, including incidental costs and expenses in connection therewith, is as set forth on the lists thereof, attached hereto, and is on file in the Office of the Parks & Recreation and Engineering Department.

PART C: ASSESSMENT DIAGRAM
This part incorporates by reference a diagram showing the exterior boundaries of the District and the lines and dimensions of each lot or parcel of land within the District. The diagram has been prepared by the Engineer of Work and is on file in the Office of the Newark City Clerk. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Contra Costa County Assessor for the year when this Report was prepared. The Assessor's maps and records are incorporated by reference herein and made part of this Report.

CITY OF NEWARK SECTION III
LANDSCAPING AND LIGHTING DISTRICT NO. 21 ENGINEER’S REPORT 5 PART D: METHOD OF APPORTIONMENT OF ASSESSMENT
This part contains the method of apportionment of assessments, based upon parcel classification of land within the District, in proportion to the estimated benefits to be received.

PART E: PROPERTY OWNER LIST & ASSESSMENT ROLL
This part contains a list of the Contra Costa County Assessor’s Parcel numbers, and the maximum amount to be assessed upon the benefited lands within the District. The Assessment Roll is filed in the Office of the Newark City Clerk and is incorporated in this Report by reference. The list is keyed to the records of the Contra Costa County Assessor, which are incorporated herein by reference.

CITY OF NEWARK SECTION III
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART A
6 PART A

CITY OF NEWARK SECTION III
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART A
7 o Any other expenses incidental to the construction, installation, or maintenance and servicing of improvements.
o Any expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
o Any expenses incidental to the issuance of bonds or notes. o Costs associated with any elections held for the approval of a new or increased assessment.
• “Landscaping” means trees, shrubs, grass, or other ornamental vegetation. • “Maintain” or “maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation, and services of any improvement, including:
o Repair, removal or replacement of all or any part of any improvement. o Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
o The removal of trimmings, rubbish, debris, and other solid waste. o The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
• “Public lighting facilities” means all works or improvements used or useful for the lighting of any public places, including ornamental standards, luminaries, poles, supports, tunnels, manholes, vaults, conduits, pipes, wires, conductors, guys, stubs, platforms, braces, transformers, insulators, contacts, switches, capacitors, meters, communication circuits, appliances, attachments, and appurtenances. • “Service” or “servicing” means the furnishing of:
o Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. o Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

CITY OF NEWARK SECTION III
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART A
8 • Streetlighting Improvements include, but are not limited to poles, fixtures, bulbs, conduits, conductors, equipment including guys, anchors, posts and pedestals, metering devices and appurtenant facilities as required to provide lighting in public street and sidewalk rights-of-way and other easements dedicated to the City.

Improvement diagrams have been prepared identifying all improvements and areas that are to be maintained by the District. A copy of these diagrams is on file with the City’s Public Works Department.

A more detailed description of the facilities that will be constructed is as follows:

Landscape Improvements
• Medians along Cedar Boulevard
Streetlighting Improvements
• 1 Streetlight located on Cedar Boulevard

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART B
9 PART B

ESTIMATE OF COST
The 1972 Act requires that a special fund be set up for the collection of revenues and expenditures of the District. The 1972 Act provides that the total cost of construction, operation, maintenance and servicing of the public improvements specified in Part A of this Report can be recovered by the District. Incidental expenses including administration of the District, engineering fees, legal fees and all other costs associated with the construction, operation, maintenance and servicing of the District can also be included.

Table 1 below shows the total operation, maintenance, servicing, and replacement budget upon completion of all improvements which could be assessed against the benefiting parcels within the District in Fiscal Year 2026-27 dollars.

Revenues collected from the assessment shall be used only for the purposes as stated herein. Any balance remaining on July 1 at the end of the fiscal year must be carried over to the next fiscal year.

Budget
Descriptions
FY 2026/27
Cost Estimate
Revenues
District Assessments $3,406
City Contribution for General Benefit $2,044
Total Annual Revenue: $5,450
Expenditures
Landscape Maintenance $3,000
Streetlighting Operations & Maintenance $200
Administration and Incidentals $1,500
County Collection Fees $100
Capital Replacement Collection $650
Total Annual Maintenance & Operation Costs: $5,450

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART C
10 PART C

ASSESSMENT DISTRICT DIAGRAM
The boundaries of the District are completely within the boundaries of the City of Newark.

The Assessment Diagram is on file in the Office of the City Clerk of the City of Newark and shown on the following page of this Report. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Contra Costa County Assessor for the year when this Report was prepared, and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram for the District is included on the following page.

Wintergreen Dr
Cedar Blvd
¯
200
US Feet
LANDSCAPING AND LIGHTING DISRTICT NO. 21
(TRACT 8665)

ASSESSMENT DIAGRAM
Legend
LLD No. 21 (Tract 8665) Boundary
Parcel_Boundaries
1 2
Reference
Number
Assessor
Parcel Number
Property
Owner
1 092A-2585-035-00 Taylor Morrison California LLC
2 092A-2585-036-00 Taylor Morrison California LLC

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART D
12 PART D

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART D
13 SPECIAL BENEFIT
Under Article XIIID of the California Constitution, a special benefit is a benefit that is “particular and distinct from those conferred on other parcels and that is over and above any general benefits conferred by the improvements.” Following an analysis of the District improvements, the special benefits conferred on properties within the District were identified and are described below.
• Improved aesthetic appeal for adjacent properties providing a positive representation for the neighborhood.
• Enhanced desirability of property through direct association with the improvements.
• Safer vehicle and pedestrian access to and from property. • Reduced criminal activity and property-related crimes (especially vandalism) against properties through well-maintained surroundings and amenities including abatement of graffiti.
• Local environmental enhancement through improved erosion control, dust and debris control, and fire prevention.

These special benefits to property are the basis for apportionment of assessments within the District utilizing the assessment methodology described in Part D of this Report.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART D
14 Based on the calculation above, 37.5% of the total District budget is designated as general benefit to the public at large and will be funded through an alternative funding source. The remaining 62.5% is considered special benefit to properties within the District and will be spread using the assessment methodology described in this part of the Report.

Condominium, Duet, Townhome and Mobile Home Parcels - Condominiums, duets, townhomes, and mobile homes on average have approximately 75% of the building square footage compared to a single-family home. Furthermore, studies consistently show that these types of residential products impact public infrastructure approximately 75% as much as a single-family residential parcel. Therefore, all condominium, townhome and mobile home parcels are assessed 0.75 EDUs per parcel.

For every acre of non-residential land approximately 6 single-family homes could be constructed on that acre of land which would equate to 6 EDUs per acre.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART D
15 Undeveloped Parcels – Undeveloped properties are assessed at 25% of the developed EDUs assigned for each parcel of land based on land use classification. Undeveloped properties benefit less from the improvements than developed property because undeveloped properties do not have structures which house residents or employees.

However, the improvements funded by the District do benefit undeveloped property because improvements have been installed that allow for development to occur making the property more attractive to potential buyers. Based on this information, it is reasonable to assume that undeveloped property benefits less than developed property. To determine the difference in special benefit conferred on developed versus undeveloped property, the assessed values for property within the City per the Alameda County Assessor were reviewed to determine what percentage of assessed value is typically associated with underlying land and what percentage is typically associated with structures. Based upon the review, it was determined that approximately 25% of the assessed value of developed property in the City is associated with the underlying land.

DISTRICT MAXIMUM ASSESSMENT RATES
The District will be comprised of 76 townhome residential parcels at build-out resulting in 57 EDUs. Therefore, the maximum Fiscal Year 2026-27 assessment rate is $59.75 per EDU based on the estimate of cost shown in Part B of this Report of which 62.5% has been attributed to special benefit for the District.

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART D
16 ANNUAL ADJUSTMENTS TO DISTRICT MAXIMUM ASSESSMENT RATES The maximum assessment rate per EDU described above will be increased annually by the annual change in the Consumer Price Index (CPI), San Francisco Bay Region (All Urban Consumers).

CITY OF NEWARK SECTION II
LANDSCAPING AND LIGHTING DISTRICT NO. 21 PART E
17 PART E

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 21 APPENDIX A
A-1

APPENDIX A
Landscaping and Lighting District No. 21
Improvement Diagram
Wintergreen Dr
Cedar Blvd
¯
200
US Feet
LANDSCAPING AND LIGHTING DISRTICT NO. 21
(TRACT 8665)

IMPROVEMENT DIAGRAM
Legend
LLD No. 21 (Tract 8665) Boundary
Public Landscaping
Streetlight
Parcel_Boundaries

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 21 APPENDIX B
B-1

APPENDIX B
Assessment Roll

CITY OF NEWARK
LANDSCAPING AND LIGHTING DISTRICT NO. 21 APPENDIX B
B-2
Assessor
Parcel Number
Tract
Number
Fiscal Year 2026-27
Maximum Assessment
092A-2585-035-00 8665 $896.25
092A-2585-036-00 8665 $2,509.50
Item F. 1.

DATE 07/09/2026
TO Honorable Mayor and City Council Members
FROM Colleen Lettire, Communications and Public Engagement Manager SUBJECT Provide direction regarding proposed ballot measure to modernize and streamline the City’s existing Business License Tax SUMMARY AND RECOMMENDATION
Within the past few months, the Newark City Council received three presentations regarding the City’s Business License Tax (“BLT”). The first presentation occurred on April 9, 2026, in which the City’s tax consultant, HdL Companies (“HdL”), provided an overview of the City’s BLT, which was enacted in 1970 and has not undergone a comprehensive structural modernization in more than five decades. Council also reviewed potential options to modernize and simplify the BLT structure and accepted staff’s recommendation to further evaluate a variable model based on reporting of gross receipts.

At the City Council meeting held on May 28, 2026, the City Council received a presentation from Godbe Research, an independent public opinion research firm, regarding the results of a revenue measure feasibility survey. The survey results indicated favorable voter support for a potential ballot measure simplifying and modernizing the BLT.

At the most recent City Council meeting held on June 25, 2026, the Newark City Council received a presentation from City staff that reviewed three options to modernize and streamline the BLT, along with an update of feedback received from the Newark business community in response to City staff’s business community outreach efforts.

During the City Council meeting held on June 25, 2026, in response to concerns about some landlords potentially increasing rents to tenants as a result of the proposed BLT, the Council requested that staff consider decreasing the amount of revenue that the City would receive from businesses that fall under the “property rental” category.

Council also directed staff to consider a model that would increase the amount of revenue that would be received from businesses that fall under the “manufacturing” category.

The purpose of this staff report is to compare the model that was recommended by staff at the previous meeting to a model that reflects an increase in revenue from the “manufacturing” category and a decrease in revenue from the “property rental” category.

Once staff receive direction from the Council on the preferred model, staff will then prepare the necessary resolutions and documents to place a ballot measure for voter consideration this fall that would modernize and streamline the BLT. Those actions would be considered at a future City Council meeting.

BACKGROUND
The City Council received presentations on the following dates regarding the need to modernize and streamline the City’s BLT: April 9, 2026; May 28, 2026; and June 25, 2026.

The staff reports and related presentations are attached to the staff report for ease of reference as follows:

Attachment 1 – Staff report for City Council meeting held on April 9, 2026 Attachment 2 – Presentation for City Council meeting held on April 9, 2026 Attachment 3 – Staff report for City Council meeting held on May 28, 2026 (no presentation on file)
Attachment 4 – Staff report for City Council meeting held on June 25, 2026 Attachment 5 – Presentation for City Council meeting held on June 25, 2026 Attachment 6 – Presentation for July 9 City Council Meeting Attachment 7- Letter from California Apartment Association – Opposition to Proposed Business License Tax Ballot Measure

DISCUSSION/ANALYSIS
Existing Business License Tax Structure
The City Council originally adopted the current BLT in 1970. While some tax rates were modified in 1990 and 1996, the BLT has not undergone a comprehensive structural modernization in more than five decades. During that time, Newark's economy has evolved significantly, including growth in logistics and distribution, manufacturing, professional services, technology, and regional-serving commercial businesses. However, the City's BLT structure remains largely based on classifications, methodologies, and assumptions developed under a much different economic environment.

Today, approximately 3,100 licensed businesses operate within Newark and collectively report more than $5 billion in annual gross receipts. Despite this substantial level of economic activity, economic activity that is significantly greater than what existed in 1970 when the current BLT was first enacted, the City receives only approximately $1.5 million annually. Analysis conducted by HdL found that BLT revenues have remained relatively flat over time despite the significant growth in business activity, inflation, municipal service costs, and infrastructure needs.

HdL's analysis identified several limitations associated with the existing BLT structure:

Tax liability is calculated using multiple methodologies depending on business type, including gross receipts, payroll, vehicle counts, project valuation, and flat-fee schedules.

The ordinance contains more than 30 classifications and subcategories, creating administrative complexity for both businesses and the City.

Many classifications no longer align with modern business models and economic activity.

Tax contributions do not consistently reflect business size, economic output, or demand placed on City infrastructure and services.

The analysis also found that businesses generating the majority of reported gross receipts contribute a disproportionately smaller share of total BLT revenue. As a result, businesses with similar levels of economic activity may pay substantially different amounts based on classification rather than business activity.

To illustrate the point, the top 100 businesses generate 75% of gross receipts but reflect only 47% of the BLT that is assessed.

This misalignment indicates that the existing structure does not consistently scale with business activity and economic output.

Proposed Business License Tax Modernization and Simplification Ordinance The proposed ordinance is intended to modernize and simplify Newark's BLT structure while improving equity, transparency, administrative efficiency, and long-term fiscal sustainability. The proposal does not create a new tax. Rather, it updates the City's existing BLT framework to better reflect Newark's current economy and business environment.

The proposed ordinance would:

Consolidate more than 30 business classifications and subcategories into a limited number of standardized categories.

Simplify tax administration and improve transparency.

Establish a gross receipts-based structure that scales more proportionately with business activity.

Increase the minimum gross receipts threshold from $25,000 to $100,000 and reduce the minimum business license tax from approximately $39 to $25 - resulting in tax savings for businesses that are in the early growth stage or have fewer gross receipts.

Improve consistency across business sectors.

Better align tax liability with economic activity occurring within Newark.

Maintain regional competitiveness while modernizing a tax structure that has remained largely unchanged for more than 55 years.

Estimated Business Impacts
The proposed ordinance is expected to affect businesses differently depending on business type, annual gross receipts, and industry classification. At the onset, it is important to note that half of Newark businesses would have lower BLT obligations under the new ordinance.

The proposal is designed to improve tax equity while minimizing impacts on small businesses. The proposed ordinance increases the minimum gross receipts threshold from $25,000 to $100,000 and reduces the minimum business license tax from approximately $39 to $25. As a result, half of small businesses, including small home-based businesses and small start-up businesses, would experience either a reduction or little change in business license tax liability.

As business activity increases and gross receipts increase, tax liability would generally increase as well. This reflects the underlying policy objective of better aligning tax contributions with economic activity occurring within Newark.

Examples of estimated impacts include:

A small business generating $25,000 in annual gross receipts would see its annual business license tax decrease from approximately $39 to $25.

Additionally, increasing the minimum gross receipts threshold from $25,000 to $100,000 would allow businesses generating between $25,000 and $100,000 annually to remain subject to the minimum $25 business license tax, providing tax relief for small and growing businesses.

A small professional services business generating $100,000 or less annually would see its business license tax decrease from approximately $130 to $25.

Many retail businesses and restaurants would experience little change or modest decreases under the proposed structure, although certain high-gross-receipt businesses may experience increases.

Contractors would generally experience modest changes, although larger contractors with substantial gross receipts would experience greater increases, which commensurate with their increased economic activity.

Professional service, service, and distribution/logistics businesses with substantial gross receipts would generally experience larger increases because the proposed structure more closely aligns tax liability with business activity and revenue generation.

Analysis of the proposed rate structure indicates that additional revenue generated by the ordinance would be concentrated among businesses with substantial gross receipts and higher levels of economic activity. This reflects one of the primary objectives of the modernization effort: improving equity and better aligning business license tax responsibility with business scale, economic activity, and use of municipal services and infrastructure.

Overall, the proposed ordinance would shift a greater share of business license tax responsibility toward businesses generating substantial economic activity, while reducing or minimizing impacts on many small businesses.

Comparison of Recommended Ordinance v. Optional Ordinance Requested by Council
During the City Council meeting held on June 25, 2026, in response to concerns about some landlords potentially increasing rents to tenants as a result of the proposed BLT, the Council requested that staff consider decreasing the amount of revenue that the City would receive from businesses that fall under the “property rental” category.

Council also directed staff to consider a model that would increase the amount of revenue that would be received from businesses that fall under the “manufacturing” category.

Staff and HdL have refined the recommended ordinance to achieve that objective pursuant to Council’s direction.

For ease of reference, the staff report and attached presentation (Attachment 6) refer to the model that was recommended by staff to the City Council at the meeting held on June 25 as “Option 1” and the refined model that accomplishes the objectives discussed at the June 25 City Council meeting as “Option 2”.

Under Option 1, manufacturing businesses would be taxed at the rate of 0.045% and collectively remit to the City $521,000 annually in BLT revenue, which reflects $385,000 above the current amount.

Under Option 2, manufacturing businesses would be taxed at the rate of 0.075% and collectively remit to the City $867,000 annually in BLT revenue, which reflects $731,000 above the current amount.

Regarding property rental businesses, under Option 1, they would be taxed at the rate of 0.225% and collectively remit to the City $471,000 in annual BLT revenue, which reflects $374,000 above the current amount. This includes both residential and commercial businesses.

Under Option 2, they would be taxed at the rate of 0.075% and collectively remit to the City $160,000 in annual BLT revenue, which reflects $63,000 above the current amount. This also includes both residential and commercial businesses.

The attached presentation (Attachment 6) shows the revenue that would be generated under both models in the tables on slides 3 and 4.

At the June 25 City Council meeting, staff presented a slide containing illustrative examples of Option 1 across eleven hypothetical businesses. Slide 5 of the attached presentation contains business examples for both Options 1 and 2. Under Option 1, a manufacturing business generating $15 million in gross receipts per year would see its annual BLT increase from $5,311 to $6,730 and, under Option 2, it would increase to annual BLT increase from $5,311 to $6,730 and, under Option 2, it would increase to $11,200 (Slide 5).

Meanwhile, an apartment complex generating $2.5 million in gross receipts would see its existing annual BLT of $1,186 increase to $5,425, while under Option 2, its annual obligation would be $1,825 (Slide 5).

At the June 25 City Council meeting, staff presented a slide listing the existing BLT obligation and Option 1 for those eleven hypothetical businesses and compared them against peer jurisdictions, including the cities of Union City, Fremont, Hayward, and San Leandro, as well as Hayward’s proposed ordinance that will be considered by Hayward voters later this year. Slide 6 has been updated to include Option 2 for comparison purposes.

Update to Business Outreach Efforts After City Council Meeting Held on June 25 City staff held a business and community stakeholder outreach meeting on Friday, June 26 – the day after the previous City Council meeting. Two people attended, both of whom were representatives from the Bay East Association of Realtors. They indicated the following: (1) they had concerns that both realtors and brokers would pay BLT on gross receipts stemming from real estate transactions occurring in Newark; (2) they advocated for an ordinance that exempts residential landlords who own 5 or less units (the existing BLT ordinance expressly exempts residential landlords who own 4 or less units); and (3) they requested a nexus study be performed. Each item is discussed below in turn.

Regarding item 1, the representatives stated that brokers would have to include gross receipts of commissions paid to them from the sale and purchase of homes in Newark, despite the fact that realtors would have already included that revenue as part of their gross receipts when remitting their BLT payment to the City. Staff has concerns about carving out such an exemption for brokers as there are many examples where this type of business activity occurs. For example, manufacturers, distributors, and retail companies are all independently subject to BLT obligations to the City. Additionally, both contractors and subcontractors remit BLT payment to the City based off gross receipts. Attempting to apply exemptions on different steps of an inherently integrated economy would complicate the BLT further which would defeat the goals of simplifying and modernizing the BLT. Further, staff is unaware of any business license tax that maintains an exemption for brokers, therefore we are following common practice.

As for exempting landlords who own 5 or less residential units, staff does not recommend taking this approach. Both Option 1 and Option 2 already limit BLT obligations to $25 for businesses that report $100,000 or less in gross receipts. In other words, both BLT models account for small businesses receiving less revenue and thus lowering their BLT obligation. Because the high minimum threshold of $100,000 is already structured to account for small businesses in a simplified manner, consistent with the goal of modernizing the BLT, carving out an express exemption for one particular type of business would be duplicative of a general provision that the Council directed staff to include for the benefit of all the other small businesses in Council directed staff to include for the benefit of all the other small businesses in Newark that meet that threshold. Similar to the first issue above, none of the peer jurisdictions that have modernized their BLT have such a provision to staff’s knowledge.

Regarding the request that a nexus study be performed, staff notes that the Council is considering streamlining and modernizing the BLT, which is not a fee. Typically, nexus studies are performed so that municipalities can calculate appropriate fees to charge the public because state law requires that for any fee charged by a city there must be a nexus between the amount charged and the cost of the service provided by the city.

This includes, for example, facility user fees and development application fees. As a further example, in the development impact fee context, the Mitigation Fee Act (California Government Code Sections 66000-66025) requires cities to perform studies to calculate the cost of impact on services that are required by residents who occupy new residential units. That is not the case here, as the Council is not considering a fee.

Furthermore, staff are unaware of any cities that have performed such an analysis when considering streamlining and modernizing their BLT ordinance.

Separately, staff received a letter on June 25 from the California Apartment Association opposing the recommended BLT model, expressing concerns that the update could adversely impact the rental housing market by making rental housing more expensive to operate and harder to maintain. A copy of the letter is attached to this staff report and is labeled as Attachment 7.

In the letter, they refer to the illustrative example that was cited in the staff report in which a rental property business that generates $2,500,000 in gross receipts would pay $5,425 under the new ordinance instead of the current rate of $1,186.

At the City Council meeting, the Council expressed concerns of the increase on residential property landlords and asked staff to refine the model by decreasing BLT revenue from landlords. Under Option 2, a rental property business that generates $2,500,000 in gross receipts would pay $1,825, which reflects an increase of $639 yet $3,600 lower than under Option 1.

Additionally, all regional housing providers – such as Abode Services, Eden Housing, USA Properties and Satellite Affordable Housing Associates (“SAHA”) – are non-profit corporations and thus are currently exempt from paying any business license tax.

Under both Option 1 and Option 2, the regional housing providers would also be exempt from paying the BLT.

Next Steps
At the City Council meeting staff will solicit direction from the Council on the preferred model. Staff will then prepare the resolutions and documents needed for the City Council to consider placement of a ballot measure at a future City Council meeting, likely at the City Council meeting scheduled for July 23. Placement of a general tax requires a 4/5 vote of the City Council while any general tax must be approved by requires a 4/5 vote of the City Council while any general tax must be approved by 50%+1 of the voters.

FISCAL IMPACT
Placement of a BLT simplification and modernization measure on the November 3, 2026, election ballot will result in one-time election administration costs, which are expected to be funded through existing appropriations. The exact cost will depend on Alameda County election services, ballot content, and associated voter information requirements.

If approved by Newark voters, both options are projected to generate approximately $5.4 million in additional annual General Fund revenue above the City's current BLT revenue of approximately $1.5 million per year. Revenue projections are based on business activity and gross receipts data analyzed by HdL, the City's consultant, and will vary based on the final rate structure adopted by the City Council and approved by the voters. The proposal is estimated to increase total annual BLT revenue to approximately $6.9 million.

STRATEGIC PRIORITY AREA
Boost Financial Resilience and Excellence in Service Delivery REVIEW AND APPROVAL
Prepared by -
Krysten Lee, Finance Director
Gloria Del Rosario, Deputy Finance Director
Angela Tsui, Deputy Economic Development Director
Kristopher Kokotaylo, City Attorney
Colleen Lettire, Communications and Public Engagement Manager David J. Benoun, City Manager
Reviewed by - Krysten Lee, Finance Director
Reviewed by - Kristopher J. Kokotaylo, City Attorney
Approved by - David J. Benoun, City Manager
Attachments
Attachment 4: Staff report for City Council meeting held on June 25, 2026 Attachment 1: Staff report for City Council meeting held on April 9, 2026 Attachment 2: Presentation for City Council meeting held on April 9, 2026 Attachment 3: Staff report for City Council meeting held on May 28, 2026 (no presentation on file)
Attachment 5: Presentation for City Council meeting held on June 25, 2026 Attachment 6 Presentation for July 9 City Council Meeting Attachment 7- Letter from California Apartment Association – Opposition to Proposed Business License Tax Ballot Measure

STAFF REPORT
Item ____
DATE June 25, 2026
TO Honorable Mayor and City Council Members
FROM David Benoun, City Manager

SUBJECT
Provide direction regarding potential placement of proposed ballot measure approving ordinance updating business license tax and receive an overview of business/stakeholder engagement and feedback regarding proposed ballot measure

SUMMARY AND RECOMMENDATION
The City Council previously considered information regarding a potential ballot measure to update, modernize and simply the City’s business license tax. Specifically, the City Council received a report from HdL Companies ("HdL"), the City's tax consultant, regarding Newark's Business License Tax ("BLT") on April 9, 2026. Notably, the BLT was enacted in 1970 and has not undergone a comprehensive structural modernization in more than five decades. HdL presented several potential options for modernizing and simplifying the City's existing BLT structure and provided preliminary revenue projections associated with each alternative.

Subsequently, the City Council received a presentation from Godbe Research, an independent public opinion research firm, regarding the results of a revenue measure feasibility survey on May 28, 2026. The survey evaluated voter priorities, perceptions regarding City services and infrastructure needs, and potential support for a locally controlled measure to modernize and simplify Newark's existing BLT structure. The survey results indicated favorable voter support for a potential measure. The City Council discussed the survey results and tax structure options. Since that time, City staff have continued to evaluate potential modernization and simplification of the BLT, worked with HdL to refine a recommended tax structure, and conducted outreach with Newark businesses and stakeholders.

The purpose of this report is to provide the City Council with: (1) an overview of the recommended BLT modernization and simplification ordinance and related options and impacts; and (2) a summary of stakeholder and business community outreach efforts.

City Council Report – Page 2
Staff recommends that the City Council receive the presentation and provide direction to staff to prepare the necessary ordinance and resolutions required to place a BLT modernization and simplification measure on the November 3, 2026 ballot for voter consideration.

BACKGROUND
April 9 City Council Meeting – HdL Presentation
On April 9, 2026, the City Council received a report from HdL regarding Newark's existing BLT structure and potential modernization options. HdL's analysis concluded that Newark's current BLT ordinance, originally adopted in 1970, relies upon outdated classifications and fee structures that do not proportionately scale with business activity and economic growth. The analysis identified approximately 3,100 licensed businesses reporting more than $5 billion in taxable gross receipts while generating approximately $1.5 million annually in BLT revenue.

The analysis further revealed that Newark generates lower BLT revenue per capita and per business than several comparable jurisdictions that have modernized their business license tax structures.

HdL’s analysis revealed the following regarding the current BLT:
• Tax contributions do not proportionately reflect business size or economic footprint. • Newark’s revenue per capita and per business lags comparable jurisdictions. • The current BLT contains legacy classifications that complicate administration and • reflect varying types of taxes and categories.
• The structure does not align with modern business models or varying levels of business activity.

HdL evaluated several modernization alternatives and identified a variable gross receipts model as a potential framework for further consideration.

The proposed variable gross receipts would amend the BLT to, among other things:
1) Simplify the categories by reducing the total number of business types and activity from over 30 categories and subcategories to an estimated five standardized categories plus one exempt category; 2) Under most circumstances establish an across the board gross receipts tax that will scale and increase depending on the amount of business activity generated – resulting in larger businesses paying equitable costs relative to activity generated – resulting in larger businesses paying equitable costs relative to business activity occurring within the City; 3) Lower the flat rate business tax amount to $25 for the first $100,000 in gross receipts resulting in a tax decrease for small businesses within the jurisdiction;
4) Ensure that certain types of uses (for example, warehouse uses and certain professional services) which do not generate sales tax revenue pay a higher percentage of gross receipts in business license tax; and
5) Generate approximately $4.1 million to $6.7 million in additional annual BLT revenue, depending on the rate structure selected, compared to the City’s current annual revenue of approximately $1.5 million, inclusive of penalties and registration fees.

At the conclusion of the April 9 presentation, the City Council directed staff to continue evaluating modernization and simplification of the BLT, including business community outreach, stakeholder City Council Report – Page 3
engagement, revenue modeling refinement, ordinance development, public education, and voter feasibility analysis.

May 28 City Council Meeting – Godbe Research Presentation The City retained Godbe Research, an independent public opinion research firm, to conduct a revenue measure feasibility survey. Godbe Research conducted voter outreach between April 27 and May 4, 2026, utilizing a combination of online, text-to-web, cellular telephone, and landline methodologies.

On May 28, 2026, Godbe Research presented the results of the feasibility survey to the City Council. The survey found strong voter support for maintaining core City services and infrastructure and indicated favorable voter response to a potential BLT modernization and simplification measure. Following the presentation, staff continued refinement of a recommended BLT ordinance and expanded outreach efforts with Newark's business community and other stakeholders.

DISCUSSION/ANALYSIS
Existing Business License Tax Structure
The City of Newark's Business License Tax ("BLT") was originally adopted in 1970 and has not undergone a comprehensive structural modernization in more than five decades. During that time, Newark's economy has evolved significantly, including growth in logistics and distribution, manufacturing, professional services, technology, and regional-serving commercial businesses. However, the City's BLT structure remains largely based on classifications, methodologies, and assumptions developed under a much different economic environment.

Today, approximately 3,100 licensed businesses operate within Newark and collectively report more than $5 billion in annual gross receipts. Despite this substantial level of economic activity, the City's BLT generates approximately $1.5 million annually. Analysis conducted by HdL Companies found that BLT revenues have remained relatively flat over time and have not kept pace with growth in business activity, inflation, municipal service costs, or infrastructure needs.

HdL's analysis identified several limitations associated with the existing BLT structure:
• Tax liability is calculated using multiple methodologies depending on business type, including gross receipts, payroll, vehicle counts, project valuation, and flat-fee schedules. • The ordinance contains more than 30 classifications and subcategories, creating administrative complexity for both businesses and the City.
• Many classifications no longer align with modern business models and economic activity. • Tax contributions do not consistently reflect business size, economic output, or demand placed on City infrastructure and services.
• Newark generates less business license tax revenue per capita and per business than many neighboring and comparable jurisdictions that have modernized their business tax structures.

City Council Report – Page 4
This misalignment indicates that the existing structure does not consistently scale with business activity and economic output.

Proposed Business License Tax Modernization and Simplification Ordinance The proposed ordinance is intended to modernize and simplify Newark's business license tax structure while improving equity, transparency, administrative efficiency, and long-term fiscal sustainability.

The proposal does not create a new tax. Rather, it updates the City's existing business license tax framework to better reflect Newark's current economy and business environment.

The proposed ordinance would:
• Consolidate more than 30 business classifications and subcategories into a limited number of standardized categories.
• Simplify tax administration and improve transparency. • Establish a gross receipts-based structure that scales more proportionately with business activity. • Increase the minimum gross receipts threshold from $25,000 to $100,000 and reduce the minimum business license tax from approximately $39 to $25.
• Improve consistency across business sectors.
• Better align tax liability with economic activity occurring within Newark. • Maintain regional competitiveness while modernizing a tax structure that has remained largely unchanged for more than 55 years.

Estimated Business Impacts
The proposed ordinance is expected to affect businesses differently depending on business type, annual gross receipts, and industry classification.

The proposal is designed to improve tax equity while minimizing impacts on small businesses. The proposed ordinance increases the minimum gross receipts threshold from $25,000 to $100,000 and reduces the minimum business license tax from approximately $39 to $25. As a result, many small businesses, home-based businesses, and start-up businesses would experience either a reduction or little change in business license tax liability.

As business activity increase and gross receipts increase, tax liability would generally increase as well. This reflects the underlying policy objective of better aligning tax contributions with economic activity occurring within Newark.

Examples of estimated impacts include:
• A small business generating $25,000 in annual gross receipts would see its annual business license tax decrease from approximately $39 to $25.
• Additionally, increasing the minimum gross receipts threshold from $25,000 to $100,000 would allow businesses generating between $25,000 and $100,000 annually to remain subject to the minimum $25 business license tax, providing meaningful tax relief for small and growing businesses. • A small professional services business generating approximately $100,000 annually would see its business license tax decrease from approximately $130 to $25.

City Council Report – Page 5
• Many retail businesses and restaurants would experience little change or modest decreases under the proposed structure, although certain high-gross-receipt businesses may experience increases. • Contractors would generally experience modest changes, although larger contractors with substantial gross receipts would experience greater increases.
• Manufacturing businesses would generally experience moderate increases. For example, a manufacturing business generating approximately $15 million annually would see its business license tax increase from approximately $5,311 to approximately $6,730. • Professional service, service, and distribution/logistics businesses with substantial gross receipts would generally experience larger increases because the proposed structure more closely aligns tax liability with business activity and revenue generation.

Analysis of the proposed rate structure indicates that a significant portion of the additional revenue generated by the ordinance would be derived from a relatively small number of businesses with substantial gross receipts. This reflects one of the primary objectives of the modernization effort: improving equity by ensuring businesses generating greater levels of economic activity contribute a more proportionate share toward municipal services and infrastructure.

Overall, the proposed ordinance shifts a greater share of business license tax responsibility toward businesses generating substantial economic activity while reducing or minimizing impacts on many small businesses and entrepreneurs. Detailed examples illustrating estimated impacts across various business types and revenue levels are included in Attachment (working on PPT examples).

Comparison to Neighboring and Peer Jurisdictions
Many Bay Area jurisdictions have updated their business license tax structures in recent years to simplify administration and better align tax liability with business activity. Several neighboring and peer cities, including Fremont, Union City, Pleasanton, San Mateo, and East Palo Alto, utilize gross receipts-based business license tax systems.

Comparative analysis indicates Newark currently generates approximately $30 in business license tax revenue per capita. By comparison, Fremont generates approximately $53 per capita, Union City approximately $73 per capita, Pleasanton approximately $78 per capita, and San Mateo approximately $87 per capita.

The recommended ordinance would modernize Newark's business license tax structure and move the City toward a framework that is more consistent with approaches utilized by neighboring and peer jurisdictions while continuing to support a competitive business environment.

Alternatives Evaluated
Staff, in collaboration with HdL Companies, evaluated multiple business license tax modernization alternatives, including revenue-neutral, moderate-revenue, and higher-revenue options. Alternatives were assessed based on equity, administrative simplicity, competitiveness, small business impacts, and long-term fiscal sustainability.

City Council Report – Page 6
Revenue-neutral alternatives were not recommended because, while they would simplify administration, they would largely preserve the existing distribution of tax liability and would not meaningfully improve alignment between business activity and tax contributions.

Higher-revenue alternatives were also evaluated but were not recommended because they would impose substantially larger increases on certain business sectors and businesses with substantial gross receipts. Staff concluded that those alternatives placed greater emphasis on revenue generation than on balancing equity, competitiveness, small business impacts, and economic development objectives.

The recommended ordinance was selected because it best balances fairness, simplicity, competitiveness, and fiscal sustainability. The proposal modernizes an outdated tax structure, improves alignment between tax liability and economic activity, reduces taxes for many small businesses, and generates meaningful additional revenue without imposing the highest potential tax burden evaluated.

Based on the analysis conducted by staff and HdL, the recommended ordinance provides the most balanced approach to modernizing Newark's business license tax structure while improving equity and maintaining a competitive business environment.

Business License Community and Stakeholder Outreach Update City staff is proactively engaging with Newark businesses to discuss the proposed updates to the business license tax structure. The outreach efforts include hosting in-person public convenings that are designed to be as accessible as possible to business owners and operators. The meetings are being held at a variety of times and locations, with the opportunity for company representatives to request one-on-one meetings.

Outreach invitations and information was distributed via email, phone calls, as well as posted on the City’s website with links to Frequently Asked Questions (FAQ) flyers (in English and translated versions in Spanish, Chinese, and Vietnamese). Informational articles were also published in the Economic Development Division’s Business Buzz monthly newsletter.

Additionally, City staff canvased shopping centers and other commercial areas throughout the city to distribute the FAQ flyers directly to businesses.

All businesses are encouraged to provide feedback or reach out with questions regarding the proposed updates by contacting [email protected].

Staff will present the business engagement summary and the received comments at the June 25, 2026, City Council meeting.

FISCAL IMPACT
Placement of a Business License Tax modernization measure on the November 3, 2026 ballot will result in onetime election administration costs, which are expected to be funded through existing appropriations. The exact cost will depend on Alameda County election services, ballot content, and associated voter information requirements.

City Council Report – Page 7
If approved by Newark voters, the proposed Business License Tax ordinance is projected to generate approximately $4.1 million to $6.7 million in additional annual General Fund revenue above the City's current Business License Tax revenue of approximately $1.5 million per year. Revenue projections are based on business activity and gross receipts data analyzed by the HdL, the City's consultant and will vary based on the final rate structure adopted by the City Council and approved by the voters. The proposal is estimated to increase total annual Business License Tax revenues to approximately $5.6 million to $8.2 million.

STRATEGIC PRIORITY AREAS
Boost Financial Resilience and Excellence in Service Delivery

REVIEW AND APPROVAL
Prepared by:
• Krysten Lee, Finance Director
• Gloria Del Rosario, Deputy Finance Director
• Steven Turner, Community Development Director
• Angela Tsui, Deputy Economic Development Director
• Kristopher Kokotaylo, City Attorney
• Colleen Lettire, Communications and Public Engagement Manager Reviewed by – Kristopher J. Kokotaylo, City Attorney
Approved by – David J. Benoun, City Manager

ATTACHMENTS
Item F. 2.

DATE 04/09/2026
TO Honorable Mayor and City Council Members
FROM David Benoun, City Manager
SUBJECT Receive report regarding business license tax analysis and provide direction regarding potential next steps related to evaluating potential ballot measure
SUMMARY AND RECOMMENDATION
The City of Newark’s Business License Tax (“BLT”) ordinance has not undergone a comprehensive structural modernization since 1970. Over the past five decades, Newark’s economy, similar to the economy throughout the greater bay area, has expanded and diversified, including growth in logistics, contractor activity, professional services, and regional-serving businesses. Many of these changes are related to the transformation in the nature of economic activity throughout the region and nationally over the past 55 years. However, the City’s existing BLT continues to rely on outdated classifications and capped fee schedules that do not scale proportionately with business activity. As a result, the BLT is structured in a manner that is inequitable and disproportionate in terms of impact to small and large businesses and equitable tax burden on business activity.

At the City Council meeting, the City Council will receive a presentation from the City's tax consultant, HdL Companies (“HdL”), that will analyze the City’s existing BLT relative to the current economic conditions and more modern business license taxes that have been approved by voters in other jurisdictions. Following that presentation, staff recommends that the Council consider directing staff to take certain next steps that would assist in evaluating whether the City Council should place a measure on the ballot this fall that would simplify and modernize the existing BLT. These next steps include conducting a community survey and voter feasibility analysis, among others.

BACKGROUND
Newark’s Current BLT and Analysis by HdL
The City of Newark’s Business License Tax ordinance was adopted in 1970, and amended in 1979, 1983, and 1990 to adjust the tax rate. However, it has not been structurally modernized post-Proposition 218. Voter approval is now required to adjust the tax rate. During this period, Newark’s economy has evolved substantially, including increased logistics and distribution activity, growth in professional services, and expansion of regional-serving commercial businesses.

A review of the City’s business registry shows approximately 3,103 licensed businesses reporting an estimated $5.12 billion in taxable gross receipts. Despite this level of economic activity, the City currently generates only approximately $1.47 million annually in business license tax revenue. Analysis conducted as part of the Business License Tax Study by HdL indicates that economic activity is highly concentrated. To illustrate the point, the largest 100 businesses account for approximately 75 percent of total reported gross receipts but contribute only approximately 47 percent of total business license tax revenue under the existing BLT.

Regional comparisons further indicate that Newark generates less business license tax revenue per resident and per business than peer jurisdictions that have modernized their business license tax structures. For example, Union City voters recently approved a BLT that established a variable gross receipts-based framework that more closely aligns tax contributions with business activity and economic scale and have increased their annual BLT revenue by approximately $3.5 million per year.

To evaluate potential modernization strategies, the City retained HdL to analyze the City’s current BLT and develop alternative tax models. The study evaluated several options. Staff recommend that the City Council consider a variable gross receipts model to significantly improve the alignment between business activity and tax contribution and substantially increase the City’s long-term revenue capacity. This report and HdL’s presentation will focus on this model.

Analysis of Newark’s BLT
Over the past six fiscal years, business license tax revenue has averaged approximately $1.41 million annually, indicating that the existing structure does not scale proportionately with business growth or economic output.

Registry analysis conducted as part of the tax study indicates:
• Approximately 3,103 licensed businesses operate in Newark. • Businesses report approximately $5.12 billion in taxable gross receipts. • As noted above, the largest 100 businesses generate roughly 75 percent of reported gross receipts but contribute only about 47 percent of total business license tax revenue.

These findings indicate that the current tax structure does not proportionately reflect business size or economic footprint. As a result, smaller and mid-sized businesses may bear a larger share of the tax burden relative to their economic activity. Additionally, some business types that do not generate meaningful revenue for the City through sales tax or through other revenue sources receive favorable tax treatment under the current BLT. Examples include warehousing and logistics uses, administrative and support offices (taxed on payroll), professional services, and certain property-related activities such as rental and real estate businesses.

Regional comparisons also indicate that Newark generates significantly lower business license tax revenue per capita and per business than comparable cities that have modernized their tax structures. These comparisons highlight the structural limitations of the City’s current BLT and the potential benefits of modernization.

DISCUSSION/ANALYSIS
Current BLT Structure
Newark’s current BLT requires businesses conducting operations within the City to obtain an annual business license and pay the applicable tax. The BLT applies to businesses operating in Newark, including those maintaining or representing a Newark business location.

Under the current BLT, the tax is calculated using different methods depending on the type of business activity. These include gross receipts for most commercial businesses; gross payroll for administrative offices or certain service operations; employee-based fees for certain professions (such as real estate agents); vehicle counts for delivery or transportation businesses; flat-fee categories for certain temporary or specialized business activities; and project value for contractors through quarterly or annual registration.

These methods correspond to multiple fee schedules and business classifications within the Municipal Code. Many of these classifications were adopted over time and reflect legacy business categories, resulting in a structure that can be complex to administer and that does not consistently scale with business size or overall economic activity. The original BLT was adopted prior to voter-approved Constitutional initiatives such as Proposition 218. Currently, the City is precluded from amending the BLT without voter approval because any revision would impact tax rates.

The HdL Study identified the following concerns:
• Tax contributions do not proportionately reflect business size or economic footprint. • Newark’s revenue per capita and per business lags comparable jurisdictions. • The ordinance contains legacy classifications that complicate administration and reflect varying types of taxes and categories.
• The structure does not align with modern business models or industrial throughput.

Proposed Simplification & Modernization Option
To address these issues, the HdL Study evaluated three potential approaches to modernization. This report will focus on the variable gross receipts model.

The proposed variable gross receipts would amend the BLT to, among other things: 1) Simplify the categories by reducing the total number of business types and activity from over 30 categories and subcategories to an estimated five standardized categories plus one exempt category; 2) Under most circumstances establish an across the board gross receipts tax that will scale and increase depending on the amount of business activity generated – resulting in larger businesses paying equitable costs relative to activity generated – resulting in larger businesses paying equitable costs relative to business activity occurring within the City; 3) Lower the flat rate business tax amount for small businesses resulting in a tax decrease for small businesses within the jurisdiction; 4) Ensure that certain types of uses (for example, warehouse uses and certain professional services) which do not generate sales tax revenue pay a higher percentage of gross receipts in business license tax; and 5) Generate approximately $4.6 million to $6.7 million in additional BLT revenue, depending on the rate structure selected, compared to the City’s current annual revenue of approximately $1.5 million, inclusive of penalties and registration fees.

The variable gross receipts model represents a significant improvement over the existing structure and provides a scalable framework that adjusts as economic activity grows.

The Union City City Council placed a BLT modernization measure on the ballot to establish a variable gross receipts model in November 2024 (Measure QQ). Voters overwhelmingly approved Measure QQ with 81.62% voter approval. Union City anticipated that Measure QQ would generate approximately $3.5 million in additional revenue. Union City staff confirmed that actual revenues to date are consistent with the initial projections and expectations.

Policy Considerations
As part of the BLT review, staff and HdL evaluated impacts and other equity considerations from a policy standpoint in assessing a gross receipts–based tax framework. Certain types of business activity, for example logistics operations, warehousing, and construction-related enterprises, can place greater demand on the need for City services and occupy a significant amount of real estate within the City.

Despite this, many of these business types pay little or even no sales tax. Meanwhile, retail uses do not generally have the same impacts, but consumers pay a state and local sales tax when making purchases at these locations which provides revenue to the City’s general fund.

Recognizing these conditions as a policy consideration provides context for evaluating how different business activities may place varying demands on City services and the impact on their occupation of limited real estate in the City. For example, the proposed BLT could establish a higher gross receipt tax rate for logistics, warehousing and distribution uses than for retail uses to ensure that businesses are sharing equitably in their burden on the need for City services relative to the amount of real estate that they occupy.

Similarly, professional services may generate significant gross receipts and business activity but result in minimal or no sales tax revenue. Despite this, professional services can occupy locations within the City that are desirable for retail uses. The primary difference is that professional services will generally provide little for the City by way of revenue, while retail uses will provide sales tax revenue.

A variable gross receipts-based framework, particularly one that includes multiple categories, allows the City to recognize differences in industrial throughput, contractor activity, and professional services while maintaining administrative clarity.

Additionally, while the variable gross receipts model will likely result in larger businesses paying a proportionate amount for their economic activity, the proposed BLT can establish a minimum tax rate that will result in many small businesses paying lower taxes than they are currently paying under the existing BLT. As businesses scale up, they will pay more in BLT. This will reverse the current inequity under the existing BLT that results in large businesses paying proportionately less than medium and small businesses.

Next Steps
Staff is seeking direction from the City Council to proceed with potential simplification and modernization of the BLT, which could include the following next steps:

1. Business community outreach and stakeholder engagement

2. Refinement of revenue modeling and category definitions

3. Preparation of ordinance language

4. Public education and outreach

5. Community survey and voter feasibility analysis
BLT changes would ultimately require Newark voter approval. Placement of a proposed ballot measure for a general tax requires a supermajority (4/5) vote of the City Council. Should the City Council wish to move forward, staff would recommend proceeding with the evaluation to determine the feasibility of a potential measure for November 2026.

FISCAL IMPACT
Should Newark voters vote to simplify and modernize the city's BLT as discussed above, then it is anticipated that the City would receive an increase of approximately $4.6 million to $6.7 million in general fund revenue.

These funds could be used for any legitimate governmental purpose, including, but not limited to:

Strengthen reserves and sustain long-term fiscal resilience Stabilize the General Fund to address any potential structural imbalance Mitigate risk associated with the December 31, 2029, Utility Users Tax ("UUT") sunset
Support capital improvement projects
Address deferred infrastructure needs, including street and right-of-way maintenance.

STRATEGIC PRIORITY AREA
Boost Financial Resilience and Excellence in Service Delivery REVIEW AND APPROVAL
REVIEW AND APPROVAL
Prepared by - Kristopher J. Kokotaylo, City Attorney
Krysten Lee, Finance Director
David J. Benoun, City Manager
Reviewed and Approved by - David J. Benoun, City Manager Attachments
Presentation Tax Study

CITY OF NEWARK

BUSINESS LICENSE TAX
Tax Study Report
Presented By
The Challenge
Why consider changing at all?
• Improving equity and proportionality.
• Acting on the opportunity to prepare for the future.
• Strengthen reserves and sustain long-term fiscal resilience. • Provide funding that can be used for any purpose including support of city initiatives, such as capital improvement projects and infrastructure needs.

Current System Limitations
• Flat revenue trend
• System complexity
• Inconsistent tax methods
Revenue Not Keeping Pace
6-Year Revenue Trend Based on the License Period
$1,456,532
$1,339,963
$1,408,732 $1,399,466 $1,450,623 $1,435,496
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
$1,600,000
FY2019-20 FY2020-21 FY2021-22 FY2022-23 FY2023-24 FY2024-25 The revenues appearing in this graph were provided by the City of Newark System Complexity
License Rates, Counts, and Tax Basis
Rate Types Count of Business Primary Tax Basis
Retail/Wholesale/General Businesses 1,542 Gross Receipt Contractor 658 Gross Receipt
Contractor Quarterly 228 Gross Receipt
Professional 136 Gross Receipt
Non-Residential Property 118 Gross Receipt
Multiple Rate Types 113 Varied rates based on classification Non-Profit 78 Exempt
Manufacturing 49 Gross Receipt
Admin/Support Office 43 Gross Payroll Tax
Delivery 43 Vehicle-based Flat fee (Optional GR Election) All Other (7) 95 Varied Rates based on Classification
Total 3,103
Not a New Tax
Total Share of Tax Revenue Generated by Rate Type
Gross Receipts
53%
Contractor
18%
Manufacturing
9%
Admin/Suport Office
8%
Professional
4%
Non-Residential Property
4%
Warehousing
1%
Contractor Quarterly
1% All other (9)
2%
Reworking the business license tax presents a
chance for Newark to modernize its tax
structure and ensure that it is aligned with
today’s economy and tomorrow’s fiscal needs.

An Overview
How Does a Gross Receipts Tax Work?
A business makes money by selling goods or services. This revenue is known as the gross receipts of the business. This is different than sales tax, because gross receipts include ALL business revenue, rather than just sales made in a specific jurisdiction.

The city applies the rate or formula to the gross receipts to calculate the tax due.

The business pays the tax based on its total business revenue.

Currently, the top 100
businesses generate 75% of
gross receipts…
Misalignment Between Business Activity and Contribution Top 100

75.35%
All Other
Businesses

24.65%
Top 100 - Percent of
Reported Gross Receipts
…but only 47% of tax assessed.

This highlights that the current
structure does not fully reflect
differences in business scale.

Misalignment Between Business Activity and Contribution Top 100

46.92%
All Other
Businesses

53.08%
Top 100 - Percent of
Total Tax Revenue Assessed
What Does the Misalignment Show?
If Business License Tax worked as a flat percentage of revenue, the percentage of gross receipts would be proportional to the tax assessed. A misalignment indicates that this is not happening.

Why?
Lower rates for certain industries
Caps
Thresholds
Exclusions
Large businesses dominate gross receipts, but structural features of the tax system reduce their effective tax rate—shifting more of the burden onto others.

The Proposal
The City is proposing to modernize how it funds essential services by implementing a modest business-based tax tied to economic activity.

Updating the structure would allow the City to better align tax contributions with economic activity while maintaining a clear and predictable system for businesses.

About half of the City’s businesses are already taxed based on gross receipts, meaning the proposed models adjust the structure rather than introducing a new tax base.

The Proposal
• Increase existing Business License Tax rate by 40%
Model 1
• Change existing Business License Tax structure to one flat rate for all businesses ($25 flat rate up to $25,000 of gross receipts, then $1.25 per thousand dollars of gross receipts above $25,000) Model 2
• Enact a variable rate for businesses based on business types (base rate plus variable rate for income above $25,000)
• Simplifies existing categories and replaces them with five base categories and one exempt categories (Exempt, Contractor, General/Retail, Professional, Property Rental, and Services) • Model provides two options (Options 1 & 2) with options for rate schedules Model 3
The Models the Study Considered
• Increase existing Business License Tax rate by 40%
Model 1
• Change existing Business License Tax structure to one flat rate for all businesses ($25 flat rate up to $25,000 of gross receipts, then $1.25 per thousand dollars of gross receipts above $25,000) Model 2
• Enact a variable rate for businesses based on business types (base rate plus variable rate for income above $25,000)
• Simplifies existing categories and replaces them with five base categories and one exempt categories (Exempt, Contractor, General/Retail, Professional, Property Rental, and Services) • Model provides two options (Options 1 & 2) with options for rate schedules Model 3
The Models the Study Considered
Model 3 Variable Gross Receipts Rate
Model’s Revenue Impact
Business Type
Number of
Businesses
Est. Taxable Gross
Receipts
(in millions) FY2025 Charges
Option 1: Variable
Gross Receipts
Est. Revenue
Option 2: Variable
Gross Receipts
Est. Revenue
Contractor 917 $389 $272,000 $765,000 $765,000
General/Retail 631 $1,341 $396,000 $1,342,000 $586,000
Industrial 188 $1,547 $219,000 $1,547,000 $699,000
Professional 394 $689 $206,000 $2,053,000 $1,712,000
Property Rental 192 $224 $97,000 $663,000 $498,000
Service 703 $926 $278,000 $1,839,000 $1,839,000
Exempt 78 $0 $0 $0 $0
Total 3,103 $5,116 $1,468,000 $8,209,000 $6,099,000
Increased Business Tax
Revenue $6,741,000 $4,631,000
Tax Model Comparisons
Annual Revenue, Revenue Increase, And Median Tax Assessed FY2025
Charges
Option 1: Variable
Gross Receipt Rate
Option 2: Variable
Gross Receipt Rate
Projected
Revenue $1,468,000 $8,209,000 $6,099,000
Business Tax
Revenue Increase $6,741,000 $4,631,000
FY2025
Charges
Option 1: Variable
Gross Receipt Rate
Option 2: Variable
Gross Receipt Rate
Median Tax
Amount $96 $145 $118
Model 3 Variable Gross Receipts Rate
Model Structure
Categories* Flat Rate
Option 1:

Rates Per Thousand
Option 2:

Rates Per Thousand
Contractor
$25 Flat Rate
Up to $25,000 Gross Receipts
$2.00 $2.00
General/Retail $1.00 $0.43
Industrial $1.00 $0.45
Professional $3.00 $2.50
Property Rental $3.00 $2.25
Services $2.00 $2.00
Exempt $0.00 $0.00 $0.00
*Categories are roughly defined in Appendix A
Impact
Sample Business Profiles
Small Business
• More predictable tax
structure is simple and
transparent
• Low flat rate for
businesses with gross
receipts less than $25,000
promotes equity for
microenterprises
Midsize Business
• Growing businesses can better
predict their costs as they scale
• For businesses with multiple
California locations, gross
receipts taxes are a familiar
structure and promote
consistency
Large Business
• A gross receipts tax allows large
businesses to contribute in proportion
to their economic footprint, helping
fund the infrastructure, services, and
community investments that support a
stable workforce, efficient operations,
and a thriving local customer base in
the city where they operate
d under CC BY-NC-ND
Tax Model Comparisons
Business Scenarios – Estimated Revenue
Business Scenarios
Gross
Receipts
Employees/
Units
Newark
(Current)
Option 1:

Variable Gross
Receipts
Option 2:

Variable Gross
Receipts Union City
Microenterprise
(retail) $25,000 1 Emp. $39 $25 $25 $132
Restaurant $625,000 15 Emp. $431 $625 $283 $269
Family Dentistry $1,250,000 10 Emp. $1,625 $3,700 $3,088 $3,125 Apartment Complex $2,500,000 15 Emp.
120 Units $1,186 $7,450 $5,594 $5,625
Grocery Store $15,000,000 40 Emp. $3,061 $15,000 $6,464 $6,450 Large Scale
Distribution /
Logistics
$40,000,000 125 Emp. $3,811 $40,000 $18,014 $18,000
Total $10,153 $66,800 $33,468 $33,601
A Reimagined Business License Tax Moves Toward a Fairer Share The proposed models change the rate structure so that businesses with larger gross receipts contribute a greater share of total business license tax revenue, while small businesses contribute a smaller share. This shifts the distribution of tax responsibility within the business community and aligns contributions more closely with the scale of business activity, while maintaining the City’s overall revenue objectives.

A Reimagined Business License Tax Moves Toward a Fairer Share Additionally, some business types that do not generate meaningful revenue for the City through sales tax or through other revenue sources receive favorable tax treatment under the current BLT. Examples include:
• warehousing and logistics uses,
• administrative and support offices (taxed on payroll), • professional services, and
• certain property-related activities, such as rental and real estate businesses.

The new structure would address this imbalance by moving business to the grossreceipts basis.

What are Newark’s
Peers Doing?
Business License Tax Statute Last Update
Revenue Per Capita
Revenue Per Capita
Potential Revenue for Newark
under Variable GR
Revenue Per Business
Revenue Per Business
What’s
Next?
Procedurally—What happens next?
April
• Present
options to
Council
May
• Polling &
Community
Outreach
June
• Council
selects
final model
• Ordinance
language
finalized
July
• Adopt
Resolution
and Ballot
Measure
August
• Submit to
County
Registrar
of Voteres
Questions?
Item F. 1.

DATE 05/28/2026
TO Honorable Mayor and City Council Members
FROM David Benoun, City Manager
SUBJECT Presentation by Godbe Research regarding results of the November 2026 Revenue Measure Feasibility Survey related to potential Business License Tax simplification and modernization SUMMARY AND RECOMMENDATION
At the Newark City Council meeting held on April 9, 2026, the Newark City Council received a report from HdL Companies (hereinafter “HdL”), the city’s tax consultant.

The report from HdL provided an overview of the City’s Business License Tax (hereinafter “BLT”), which was enacted in 1970 and has not undergone a comprehensive update in more than five decades, and provided various options for modernizing and simplifying the BLT. At the conclusion of the presentation, the Council directed staff to continue evaluating potential modernization and simplification of the BLT structure, including community outreach, stakeholder engagement, revenue modeling refinement, and voter feasibility analysis related to a potential November 2026 ballot measure.

Consistent with that direction, the City retained Godbe Research, an independent public opinion research firm, to conduct a revenue measure feasibility survey evaluating voter priorities, perceptions regarding City services and infrastructure needs, and potential support for a locally controlled BLT simplification and modernization measure.

Godbe Research conducted voter data collection from April 27 through May 4, 2026, utilizing a combination of online, text-to-web, cellular telephone, and landline methodologies.

At the City Council meeting, Bryan Godbe of Godbe Research will present an overview of the survey findings, including voter priorities, fiscal concerns, and preliminary voter support levels associated with a potential BLT simplification and modernization measure for the November 3, 2026, election.

Meanwhile, city staff will continue with community stakeholder and business outreach efforts, which staff intends on presenting to the Council at the regular City Council meeting scheduled for June 26.

BACKGROUND
On April 9, 2026, HdL presented a report to the City Council regarding Newark’s existing BLT structure and potential simplification and modernization options. The report summarized findings from the City’s BLT analysis and included potential next steps, including stakeholder outreach, ordinance development, public education, and voter feasibility analysis related to a potential November 2026 ballot measure.

Newark’s existing BLT ordinance was originally adopted in 1970 and has not undergone comprehensive structural modernization in more than five decades. During that period, Newark’s economy has evolved significantly, including increased logistics and distribution activity, growth in professional services, and expansion of regional-serving commercial businesses.

Analysis conducted by HdL identified approximately 3,103 licensed businesses reporting an estimated $5.12 billion in taxable gross receipts, while the City currently generates approximately $1.47 million annually in BLT revenue. The analysis further indicated that the largest businesses account for a substantial share of reported gross receipts but contribute a comparatively smaller share of total BLT revenue under the City’s existing structure.

Regional comparisons also indicate that Newark generates lower BLT revenue per resident and per business than several comparable jurisdictions that have modernized their BLT structures.

To further evaluate community priorities and voter perspectives regarding potential BLT simplification and modernization, the City retained Godbe Research to conduct an independent revenue measure feasibility survey.

DISCUSSION/ANALYSIS
Godbe Research conducted the November 2026 Revenue Measure Feasibility Survey between April 27 and May 4, 2026. The survey evaluated voter priorities, perceptions regarding City services and infrastructure needs, and potential support levels associated with a prospective locally controlled BLT simplification and modernization measure.

Survey outreach included online interviews, text-to-web outreach, cellular telephone interviews, and landline telephone interviews.

The survey evaluated voter perspectives regarding maintaining essential City services, infrastructure and street maintenance needs, public safety and emergency response services, parks and recreational facility maintenance, business tax modernization concepts, and potential revenue measure frameworks.

At the City Council meeting, Godbe Research will present detailed survey findings, including voter priorities and concerns, overall support and opposition levels, demographic and geographic trends, messaging and ballot language testing, fiscal issue sensitivity analysis, and strategic considerations related to a potential November 2026 ballot measure.

In general, the survey found that voters place a high priority on maintaining core City services and infrastructure, including repairing potholes, streets, and sidewalks; maintaining neighborhood police patrols and fire protection; preserving 9-1-1 emergency medical response capabilities; and maintaining clean and accessible parks and recreational facilities.

The survey additionally evaluated voter response to a proposed update of Newark’s existing BLT ordinance that could simplify and modernize outdated business classifications, establish updated gross receipts-based tax structures, reduce taxes for many small businesses depending on classification and revenue thresholds, increase long-term General Fund revenue capacity, and require public disclosure and independent financial audits.

City staff is currently engaging our business community with outreach efforts. Staff intends on presenting a summary of their efforts and stakeholder responses at the regular City Council meeting scheduled for June 26th.

FISCAL IMPACT
The voter feasibility survey and related consulting services were funded within the adopted budget for professional services associated with the City’s Business License Tax analysis and outreach efforts.

This item does not authorize placement of a ballot measure or adoption of a tax ordinance. Should the City Council ultimately place a BLT modernization measure on the November 2026 ballot and voters approve the measure, preliminary estimates indicate the measure could generate approximately $5.4 million annually in additional General Fund revenue, depending on the final rate structure adopted by the City Council and approved by voters.

STRATEGIC PRIORITY AREA
Boost Financial Resilience and Excellence in Service Delivery REVIEW AND APPROVAL
Prepared by:

Krysten Lee, Finance Director
Kristopher J. Kokotaylo, City Attorney
David J. Benoun, City Manager
June 25, 2026
Business License
Modernization
Presentation Agenda
• Background
• Current Business License Tax Structure
• Proposed Revenue Structure Options
• Estimated Business Impacts
• Comparison to Neighboring and Peer
Jurisdictions
• Business and Community Stakeholder Outreach
Update
• Next Steps
2 Staff Recommendation
Staff recommends that the City Council receive the
presentation, provide feedback, and direct staff to
prepare the necessary resolution and related
documents for placement of a Business License Tax
modernization and simplification measure on the
November 3, 2026, ballot.
3 Council Direction to Date
4 Following prior Council direction, staff refined the business license structure, continued ordinance development, and expanded business/stakeholder outreach.

April 9 May 28 June 25 July 23 Nov. 3
HdL presented
existing structure
and modernization
options.

Godbe Research
presented voter
feasibility survey
results.

Staff presents
recommended
approach,
business impacts,
and outreach
update.

Proposed formal
ballot-placement
action, if directed
by Council.

Potential voter
consideration at
election.

Current Structure and Limitations
5 1970
Original adoption;
limited structural
updates
3,100+
Approximate
licensed businesses
operating in Newark
$5B+
Annual gross
receipts reported by
Newark businesses
$1.5M
Approximate
annual revenue
currently
generated
30+
Legacy
classifications and
subcategories
Key Limitations:
• Annual revenue has remained relatively flat
• Multiple calculation methods create administrative complexity • Legacy classifications do not consistently align with modern business models or economic activity
• The current structure does not consistently align with business scale or activity Current Structure: Flat Revenue Trend
6 Current Structure – System Complexity
Rate Types Count of Business Primary Tax Basis
Retail/Wholesale/General Businesses 1,542 Gross Receipt Contractor 658 Gross Receipt
Contractor Quarterly 228 Gross Receipt
Professional 136 Gross Receipt
Non-Residential Property 118 Gross Receipt
Multiple Rate Types 113 Varied rates based on classification Non-Profit 78 Exempt
Manufacturing 49 Gross Receipt
Admin/Support Office 43 Gross Payroll Tax
Delivery 43 Vehicle-based Flat fee (Optional GR Election) All Other (7) 95 Varied Rates based on Classification
Total 3,103
7 Why Modernize the Existing Ordinance
• Improve equity and proportionality
• Modernize and simplify the current business license tax structure
• Act on the opportunity to prepare for the future
• Provide funding that can be used to support capital
improvement projects and infrastructure needs
• Strengthen reserves and sustain long-term fiscal resilience 8 Proposed Revenue Structure Options
• Three structure options considered:
• Option 1 – High-revenue
• Option 2 – Recommended ordinance
• Option 3 – Revenue-neutral
9 Alternative Evaluated: Higher-Revenue Option
Not staff-recommended: Estimated Increase Revenue = $7.5 million. 10 Alternative Evaluated: Revenue-Neutral Option
Not staff-recommended: Estimated Increase Revenue = $29,000 11 Proposed Business License Tax Structure
Staff-recommended: Estimated Increase Revenue = $5.3 million Base Rate
$25
Flat annual rate for
businesses with
$100,000 or less in
annual gross
receipts
12 Changes Under the Proposed Revenue Structure
• Consolidates business classifications into seven categories • Shifts all business classifications to a gross receipts structure
• Applies rates based on business category and economic activity
• Increases the small business flat rate threshold from $25,000 to $100,000
• Provides a $25 annual base rate for businesses
with $100,000 or less in gross receipts
13 Small Business Impact Under Option 2
14 Small-Business Threshold
1,523
businesses report gross receipts of
$100,000 or less
(approximately half of licensed businesses)
Current Structure
$90K
collective annual business license amount
for this group
Recommended Option 2
$39K
collective annual amount with the $100,000
threshold and $25 base rate
Collective Annual Amount for Businesses at or Below $100,000 in Gross Receipts Current $90K
Option 2 $39K
Option 2 maintains a $100,000 small-business threshold and reduces the collective amount paid by approximately half of Newark businesses.

Figures reflect businesses reporting gross receipts of $100,000 or less; actual impacts vary by classification and gross receipts.

Comparison of Revenue Structure Options
15 Contractor
10%
Distribution/Logistics
17%
General/Retail
8%
Manufacturing
8%
Professional
24%
Property Rental
7%
Service
26%
Exempt
0%
Contractor
18%
Distribution/Logistics
6%
General/Retail
27%
Manufacturing
9%
Professional
14%
Property Rental
7%
Service
19%
Exempt
0%
% OF TOTAL REVENUE UNDER OPTION 2
Revenue Share by Business Category
16 % OF TOTAL REVENUE UNDER CURRENT STRUCTURE
How the Recommended Structure Adjusts Revenue Share
Revenue Share by Business Category
17 Percentages reflect each category’s share of estimated annual business license revenue; actual impacts vary by classification and gross receipts.

Illustrative Examples Across Business Types
The recommended structure aligns tax responsibility with business scale and activity while protecting small businesses.
18 Comparison to Neighboring and Peer Jurisdictions - Hypothetical 19 Fiscal Impact and Use of Revenue
• Current revenue: approximately $1.5 million annually
• Additional revenue would support General Fund services and infrastructure
• Potential uses include streets, pothole repair, parks, public safety, emergency response, and reserves
• Long-term fiscal resilience
20 Scheduled Convenings
• Wednesday, June 17 from 8:30am-10:00am
• Wednesday, June 17 from 3:00pm-4:30pm
• Monday, June 22 from 6:00pm-7:00pm (OTBA)
• Tuesday, June 23 from 2:30pm-4:00pm
• Friday, June 26 from 9:00am-10:30am
Other Engagement Efforts
• Article in the Business Buzz June edition
• Direct distribution of information to businesses
• Dedicated webpage and email address
Business and Community Stakeholder Outreach Update
21 • Request feedback and direction from the City Council on the proposed ordinance
• Solicit direction on whether to prepare the necessary documents and ordinances to place this time for
voter consideration
Next Steps
22 July 9, 2026
Business License
Modernization
Council Direction to Date
4 Following prior Council direction, staff developed an alternative ordinance.

April 9 May 28 June 25 July 23 Nov. 3
HdL presented
existing structure
and modernization
options.

Godbe Research
presented voter
feasibility survey
results.

Staff presents
recommended
approach, business
impacts, and
outreach update.

Propose formal
ballot-placement
action, if directed
by Council.

Potential voter
consideration at
election.

Provide Council
with updates
based on
feedback
received at June
25 meeting.

July 9
Options 1 and 2 Comparative Rates
4 Options 1 and 2 Comparative Revenue
4 Options 1 and 2 Comparative Business Examples
4 Options 1 and 2 Peer Jurisdiction Comparisons
4 • Based on Council direction, staff will prepare the
resolutions and documents needed for the City
Council to consider placement of a ballot measure at
a future City Council meeting, likely at the City
Council meeting scheduled for July 23.
• Placement of a general tax requires a 4/5 vote of the City Council while any general tax must be approved
by 50%+1 of the voters.

Next Steps
22 June 25, 2026
Mayor Hannon and Members of City Council
City of Newark
37101 Newark Blvd.

Newark, California 94560

RE: 6/25/2026 Newark City Council Meeting - Agenda Item #F4 –Provide direction regarding potential placement of proposed ballot measure updating business license tax and receive an overview of business/stakeholder engagement and feedback regarding proposed ballot measure
Dear Mayor Hannon and Members of the Newark City Council, The California Apartment Association (CAA) respectfully submits its opposition to Agenda Item #F4 – potential placement of proposed ballot measure updating business license tax, as currently drafted.

CAA understands the city’s need to fund essential services. But the proposed business license tax measure would move the city to a gross receipts formula and is a serious problem for rental housing.

Rental housing is one of Newark’s largest business categories. According to the City of Newark’s 2023- 2031 Housing Element, Newark has approximately 4,700 to 4,800 rental housing units, comprising 33% of the city’s total housing stock. Those homes are essential to Newark’s housing supply.

For rental housing providers, a change based on gross receipts would be especially harmful. A gross receipts tax does not tax profit. It taxes revenue before a rental housing provider pays insurance, repairs, utilities, labor, property taxes, debt service, and compliance costs. Those expenses have risen sharply, and they are not optional. A property can look healthy on paper based on gross revenue while still struggling to cover the actual cost of operating and maintaining housing.

This proposal would significantly raise taxes on local rental housing providers. The staff report (6/25/2026, Attachment A) provides an example of how the proposed gross receipts tax formula would impact a rental housing provider. In that example, a rental housing provider with 120 units currently pays an annual business license fee of $1,186. Under the proposed gross receipt formula, that same provider would pay $5,425, an increase of 357%.

Despite this significant increase, the staff report does not address how the proposal would affect rental housing. It does not analyze impacts on housing operations, maintenance, affordability, or long-term housing preservation.

At a time when cities across California are trying to preserve existing housing and encourage investment, Newark should not adopt a tax structure that makes rental housing more expensive to operate and harder to maintain.

CAA urges the Council not to move forward with the measure as currently proposed. We urge the City to study the impact of this proposed tax on rental housing, consider revenue neutral options, and support efforts to make the business license tax fair for all, including rental housing providers.

Thank you for your time and consideration.

Sincerely,
Jennifer Rizzo
Vice President, Public Affairs
California Apartment Association
Item J. 1.

DATE 07/09/2026
TO Honorable Mayor and City Council Members
FROM David Benoun, City Manager
SUBJECT Conference with Legal Counsel – Worker’s Compensation Claim Pursuant to California Government Code Section 54956.95 Claimant: Adeceli Kovach
City of Newark Claim No. NEW-1376

Newark City CouncilJuly 9, 2026

Newark City Council
July 9, 2026