Special Finance & Management Committee
April 9, 2025
AGENDA REPORT
TO: Jestin D. Johnson FROM: Erin Roseman
City Administrator Finance Director
SUBJECT: FY 2025-26 Landscaping and Lighting
Assessment District (LLAD) – Initiation
DATE: March 25, 2025
City Administrator Approval Date:
RECOMMENDATION
Staff Recommends The City Council Adopt A Resolution Initiating The Fiscal Year (FY) 2025-26 Assessment Process For The City Of Oakland Landscaping And Lighting Assessment District (LLAD) And Authorizing The City Administrator To Order A Preliminary Engineer’s Report.
EXECUTIVE SUMMARY
The proposed resolution will initiate the FY 2025-26 assessment process of the City of Oakland’s Landscaping and Lighting Assessment District (LLAD) for inclusion in the FY 2025- 26 property tax roll by authorizing the City Administrator to order the preparation of a preliminary Engineer’s Report, which will set forth the LLAD findings and engineering analyses. This is the first of three resolutions required to approve the LLAD assessments. Detailed assessment data for all affected properties are due to the Alameda County Auditor -Controller’s Office by August 10, each year, or in this case, since August 10th is a Sunday, by Monday, August 11, 2025.
BACKGROUND / LEGISLATIVE HISTORY
The California Landscaping and Lighting Act of 1972, codified in California Streets and Highways Code Sections 22500-22679 (the “Act”), allows local government agencies to form assessment districts to finance the costs and expenses of landscaping and lighting in public areas, among other things, as noted below. The City of Oakland formed the LLAD on June 23, 1989. In July 1993, the City increased the assessment rates after preparation of an engineer’s report, notice, and hearing, and a public opportunity to comment.
The Act requires the City Council annually take actions to approve the LLAD assessments, including: 1) adopting a resolution initiating the process and ordering the preparation of an engineer’s report; 2) adopting a resolution approving the Preliminary Engineer’s Report, declaring the intention to levy the annual assessments, and setting the date of the public hearing to take final action on the levying of the annual assessments; and 3) adopt a resolution confirming the engineer’s report and levying the assessments. The proposed resolution achieves the first step in the assessment process.
Jestin Johnson (Mar 27, 2025 19:28 PDT)
Mar 27, 2025
Special Finance & Management Committee
April 9, 2025
Jestin D. Johnson, City Administrator
Subject: FY 2025-26 Landscaping and Lighting Assessment District (LLAD) – Initiation Date: March 25, 2025 Page 2
ANALYSIS AND POLICY ALTERNATIVES
The policy recommendation in this report advances the Citywide priority of Vibrant Sustainable Infrastructure through initiating the City in its annual process to approve LLAD assessments that fund and invest in the City’s ongoing park infrastructure throughout the City’s many public areas.
Landscaping and Lighting Assessment District Coverage and Boundaries The LLAD, utilizing a direct benefit assessment, provides a funding source for City parks, grounds, and landscaped medians, open space, pools, and custodial services at about 134 park and recreation facilities, 44 stand-alone restrooms, and many other recreation-related buildings and infrastructure within the City of Oakland. The LLAD also supports activities such as community gardens and ball field maintenance and pays utility costs for City streetlights and water use at parks and fields. The LLAD boundaries coincide with the City of Oakland boundaries and encompass all land parcels within the City.
Annual LLAD Process and Timeline:
The California Streets and Highways Code Sections 22620- 22631 apply to all assessments levied and collected under the Act within an existing assessment district. The code describes the process requirements for levying assessments as follows:
1. Request a preliminary engineer's report be prepared, which includes: a listing of improvements to be operated and maintained, a budget identifying the cost to operate and maintain those improvements, a description of the methodology to spread the costs to the benefitting properties within the LLAD, and a listing of each individual assessment. This step is the subject of this City Council report and resolution.
2. Approve the engineer's report and adopt a resolution of intention. The resolution of intention declares the City Council's intention to levy and collect assessments within the LLAD for the fiscal year. It also states whether the assessment is proposed to change from the previous year and sets a public hearing date, time, and location. This is the next step, which staff will schedule as a separate item.
3. Conduct the public hearing, allowing all interested parties to hear and be heard, and adopt a resolution confirming the engineer’s report information and the assessment levy within the LLAD for the fiscal year.
In compliance with the California Streets and Highways Code, the proposed resolution initiates the annual assessment process of the LLAD for the FY 2025- 26 property tax roll by describing any proposed new improvements or substantial changes in existing improvements to the district and ordering the District Engineer to prepare and file with the City Clerk, a Preliminary Engineer’s Report for the District. There have been no new improvements for the District or any substantial changes to existing improvements within the District in the past fiscal year. The boundaries and improvements remain the same as those described in the FY 2024-25 Engineer’s Report, which was approved by the City Council pursuant to Resolution No. 90290 C.M.S.
Special Finance & Management Committee
April 9, 2025
Jestin D. Johnson, City Administrator
Subject: FY 2025-26 Landscaping and Lighting Assessment District (LLAD) – Initiation Date: March 25, 2025 Page 3
Upon fulfillment of the LLAD requirements, the City of Oakland must submit the detailed assessment data for all affected properties to the Alameda County Auditor-Controller’s Office for inclusion in the FY 2025-26 property tax roll by the annual deadline of August 10, or in this case, since August 10th is a Sunday, by Monday August 11, 2025.
FISCAL IMPACT
The approval of the proposed resolution initiates the FY 2025 -26 LLAD assessment process to levy the assessment for the upcoming fiscal year. Francisco & Associates will serve as the City’s LLAD engineer. The professional service agreement with Francisco & Associates was previously executed, pursuant to Resolution No. 87927 C.M.S. Partial funding is available and included in the baseline budget, and Resolution No. 90666 C.M.S. authorizes additional funding to complete the contract terms through December 2025.
The LLAD is an important source of resources to sustain City operations. The LLAD revenue supports 2.00 full-time (FTE) staff positions and operations & maintenance costs to support the regular capital improvement of existing facilities and amenities within the LLAD, in addition to the installation, maintenance, and servicing of public landscaping and lighting. The legislation presented through this agenda report initiates the LLAD process to levy the assessment this year.
Future reports will contain more information on using LLAD funds and other fiscal impacts.
PUBLIC OUTREACH / INTEREST
A public hearing for confirmation of the assessments will be noticed in the resolution of intention, which staff will bring to Council as a separate item at a later date.
COORDINATION
The report was prepared in coordination with the Office of the City Attorney, the Finance Department, and Francisco & Associates (the City’s Contractor who annually administers its special financing districts).
SUSTAINABLE OPPORTUNITIES
Economic: The LLAD -generated revenue funds the maintenance of city parks, grounds, and landscaped medians, open space, pools, and custodial services at about 134 park and recreation facilities, 44 stand -alone restrooms, and many other recreation-related buildings and infrastructure in the City of Oakland. The LLAD also supports activities such as community gardens and ball field maintenance, and pays utility costs for City streetlights and water use at parks and fields.
Environmental: Providing and maintaining clean parks, tot lots, and recreational facilities reduces urban blight, littering, vandalism, and graffiti. It also provides natural sources of fresh oxygen, needed shade. air coolant, beautification, and aesthetic enhancement. Landscaped parks and strips also function as environmental cleaners by capturing dust, minimizing noise compared to concrete, and absorbing water runoff. All the environmental benefits lead to a Special Finance & Management Committee
April 9, 2025
Erin Roseman (Mar 27, 2025 15:16 PDT)
Jestin D. Johnson, City Administrator
Subject: FY 2025-26 Landscaping and Lighting Assessment District (LLAD) - Initiation Date: March 25, 2025 Page 4
healthier community.
Race & Equity: The LLAD exists within the boundaries of the City of Oakland and encompasses all residential and non-residential parcels of land, which enhances all residents' lives within the City. Well- lit and functioning streetlights provide better lighting to adjacent property owners, motorists, and pedestrians traveling at night and better security and protection to properties.
Maintained landscapes, parks, and facilities allow the community to enjoy sporting events, social events, and other physical and social activities. These activities are proven to increase a sense of community, increase property value, and lead to multiple mental and health benefits.
ACTION REQUESTED OF THE CITY COUNCIL
Staff Recommends The City Council Adopt A Resolution Initiating The Fiscal Year (FY) 2025 - 26 Assessment Process For The City Of Oakland Landscaping And Lighting Assessment District (LLAD) And Authorizing The City Administrator To Order A Preliminary Engineer's Report.
For questions regarding this report, please contact Jose Segura, Budget & Management Analyst, Principal, Finance Department, at (510) 238-2972.
Respectfully submitted,
ERIN ROSEMAN
Finance Director, Finance Department
Reviewed by:
Sarah Herbelin, Acting Revenue and Tax
Administrator
Prepared by:
Jose Segura, Budget & Management Analyst,
Revenue Bureau