1. CALL MEETING TO ORDER
Note: All City Council memberships are reflected in their City Council titles.
2. ROLL CALL
MAYOR BISHOP, MAYOR PRO TEM LOA, COUNCILMEMBERS OHLSEN,
BETTENCOURT, ALARC
Ó
N
3. PLEDGE OF ALLEGIANCE AND MOMENT OF SILENCE
4. PRESENTATIONS
4.1 iServe Youth Leadership Academy presentation to the City Council.
iSERVE Powerpoint Council.pdf
4.2 Ghetto Film School Presentation to the City Council.
4.3 Presentation of Animal Services Feasibility Study Findings.
PPT Animal Services Feasibility Study Findings
PUBLIC COMMENT RULES
“(California Government Code Section 54954.3).
(a) Every agenda for regular meetings shall provide an opportunity for members of the public to directly address the legislative body on any item of interest to the public, before
CITY COUNCIL
SUCCESSOR AGENCY
PALMDALE FINANCING AUTHORITY
CITY COUNCIL CHAMBERS
38300 SIERRA HIGHWAY
SUITE B
PALMDALE, CA 93550
WEDNESDAY, JUNE
5, 2024
5:00 PM
www.cityofpalmdaleca.gov
WELCOME
City Council
Wednesday, June
5, 2024
or during the legislative body’s consideration of the item, that is within the subject matter jurisdiction of the legislative body, provided that no action shall be taken on any item not appearing on the agenda unless the action is otherwise authorized by subdivision (b) of Section 54954.2 [section omitted].
(b) (1) The legislative body of a local agency may adopt reasonable regulations to ensure that the intent of the subdivision (a) is carried out, including, but not limited to, regulations limiting the total amount of time allocated for public testimony on particular issues and for each individual speaker.
(2) Notwithstanding paragraph (1), when the legislative body of a local agency limits time for public comment, the legislative body of a local agency shall provide at least twice the allotted time to a member of the public who utilizes a translator to ensure that non- English speakers receive the same opportunity to directly address the legislative body of a local agency.”
In furtherance of Section 54954.3 of the Brown Act, the public is allotted to speak a total of two (2) minutes on the entirety of the Consent Calendar, Appointment(s), New Business and Closed Session, with two (2) minutes on each Public Hearing, and, if desired, an additional two (2) minutes on items not on the agenda that are within the subject matter jurisdiction of the City Council. As specified in the Brown Act, a speaker utilizing a translator will receive twice the amount of time specified.
5. PUBLIC COMMENTS
CONSENT CALENDAR, APPOINTMENT(S), NEW BUSINESS, AND CLOSED SESSION: Now is the time for public participation on items listed on the Consent Calendar, Appointment(s), New Business, and Closed Session. Each speaker is allotted two (2) minutes in total for the entirety of the above sections.
6. CONSENT CALENDAR All matters listed under the Consent Calendar will be enacted by one motion unless an item(s) is pulled by Council, in which case the item(s) will be removed from the Consent Calendar and will be considered separately following this portion of the Agenda.
6.1 Waive full reading of the Resolution(s) and/or Ordinance(s) to be considered and voted on at this meeting. (This allows for reading the title only in lieu of reciting the entire text).
6.2 Receive and file the Monthly Investment Activity Reports for April 2024.
SR Investment Report APRIL 2024.docx
Rpt. City & Successor Monthly Investment Activity Report April 2024.pdf
6.3 Adopt Resolution No. PFA 2024-002, a Resolution of the Board of Directors of the Palmdale Financing Authority approving the establishment of the Palmdale City Council
Wednesday, June
5, 2024
Financing Authority Local Agency Investment Fund.
SR PFA LAIF Account.docx
Reso. No. PFA 2024-002.docx
6.4 Approve 37 Fireworks Stand Permits For Non-Profit Organizations.
SR Fireworks 2024.docx
Map Fireworks 2024.pdf
6.5 Approve amendment of the 2019-2020 Action Plan to reprogram Community Development Block Grant COVID (CDBG-CV) funds, and review and approve adjustments to the South Antelope Valley Emergency Services (SAVES) CDBG- CV budget.
SR CDBG CV Reprogram SAVES.docx
6.6 Adopt Ordinance No. 1642, an Ordinance of the City Council of the City of Palmdale amending sections 2.32.020 Trustees' Appointment and 2.32.060 Trustees' Powers and Duties of Chapter 2.32 of Title 2 of the Palmdale Municipal Code to establish an alternate Trustee and to designate and update the Powers and the Duties of the Library Board.
SR Ord. No. 1642 Amending Library Board of Trustees Title 2 Vacancy Filling and Powers and Duties.docx
Ord. No. 1642 Amending Board of Library Trustees Title 2 Vacancy Filling and Powers and Duties.docx
6.7 Adopt Resolution No. CC 2024-033, a Resolution of the City Council of the City of Palmdale declaring its intention to continue assessments for Fiscal Year 2024- 2025, preliminarily approve the annual Engineer's Report and provide notice of public hearing for the City of Palmdale Drainage Benefit Assessment Districts No. 1 and No. 2006-02.
SR Reso. No. CC 2024-033.docx
Reso. No. CC 2024-033.docx
Rpt FY 2024-25 Engineer's Report for Drainage Benefit Assessment Districts.pdf
6.8 Adopt Resolution No. CC 2024-036, a Resolution of the City Council of the City of Palmdale declaring its intention to continue assessments for Fiscal Year 2024- 2025, preliminarily approve the annual Engineer's Reports and providing notice of public hearing for the City of Palmdale Landscape Maintenance Assessment Districts and Annexations, Park Maintenance and Recreation Improvement District, and Streetlight Maintenance Assessment Districts and Annexations.
SR Reso. No. CC 2024-036.docx
Reso. No. CC 2024-036.docx
Rpt FY 2024-25 Engineer's Report for Landscape Maintenance Assessment Districts.pdf
Rpt FY 2024-25 Engineer's Report for Park Maintenance and Recreation Improvement District.pdf
City Council
Wednesday, June
5, 2024
Rpt FY 2024-25 Engineer's Report for Streetlight Maintenance Assessment Districts and Annexations.pdf
6.9 Notice of Completion - Accept Public Landscape Improvements for Tract 73740 (LMD 324) located on the east side of Division Street, north of Avenue R.
SR NOC.docx
NOC.pdf
Exh A List of Completed Public Improvements.pdf
Exh B Site Map Location.pdf
Atch 1 Site Photo.pdf
6.10 Approve Agreement with Trueline Construction & Surfacing, Inc. for basketball court resurfacing for a total not to exceed amount of $106,300 for a one-year term.
SR Agrmt No. A-8743 with Trueline Construction Surfacing.docx
Agrmt No. A-8743 with Trueline Construction & Surfacing, Inc.pdf
6.11 Approve the minutes from the May 15, 2024 meeting.
Minutes 05 15 2024.pdf
7. PUBLIC HEARING
7.1 Introduce and adopt Ordinance No. 1641, a
n Ordinance of the City Council of the
City Of Palmdale, California, recommending City Council approval of General Plan Amendment 24-0001, Zoning Ordinance Amendment 24-0003 and Zone Change 24-0001,a request to amend the General Plan, Zoning Ordinance and Land Use Map and Zoning Map to address inconsistencies and finding that the project is consistent with Program Environmental Impact Report 22-002 prepared and certified in conjunction with the City’s General Plan
SR Ord. No. 1641 GPA 24-0001 ZOA 24-0003 ZC 24-0001.docx
Ord. No. 1641.docx
Exh A Ord. No. 1641.docx
Exh B Ord. No. 1641.docx
Atch 1 General Plan Land Use Designation.pdf
7.2 Adopt Resolution No. CC 2024-031, a Resolution of the City Council of the City of Palmdale to establish a Vehicle Miles Traveled (VMT) Program which includes VMT thresholds, VMT analysis requirements and program; and establishes two new City fees: A VMT Analysis Fee and VMT Impact Fee.
SR Reso. No. CC 2024-031.docx
Reso. No. CC 2024-031.docx
Atch 1 City of Palmdale SB 743 Implementation Guidelines.pdf
Atch 2 Palmdale VMT Presentation.pdf
7.3 Adopt Resolution No. CC 2024-054, a Resolution of the City Council of the City of City Council
Wednesday, June
5, 2024
Palmdale ordering the detachment of parcels from the City of Palmdale Landscape Maintenance Assessment Districts and Annexations, Park Maintenance and Recreation Improvement District, and Streetlight Maintenance Assessment Districts and Annexations.
SR Reso. No. CC 2024-054.docx
Reso. No. CC 2024-054.docx
7.4 Adopt Resolution No. CC 2024-055, a Resolution of the City Council of the City of Palmdale ordering the detachment of parcels from the City of Palmdale Drainage Benefit Assessment District No. 2006-02.
SR Reso. No. CC 2024-055.docx
Reso. No. CC 2024-055.docx
8. APPOINTMENTS
8.1 City Council Nomination and Appointment of one (1) Public Member to the Audit Committee.
SR Appt Audit Committee.docx
Cesena, Phillip.pdf
Donkor, Melinda.pdf
Lampkins, Tira.pdf
Rose, Laura.pdf
Zelaya, Cinthia.pdf
8.2 Approve Reappointments to the Library Board.
SR Reappt Library Board.docx
9. NEW BUSINESS
9.1 Consider and Approve the execution of the First Amendment to City Manager Employment Agreement: Update terms of employment; no change in base salary.
SR Agrmt No. A-8218 First Amendment to CM Employment Agreement.docx
Agrmt No. A-8218 First Amendment to CM Employment Agreement.pdf
10. CITY MANAGER’S REPORT
11. SHERIFF'S REPORT
12. COUNCIL REPORTS, ANNOUNCEMENTS AND REQUESTS FOR FUTURE AGENDA ITEMS
12.1 Council reports, announcements, and requests for future agenda items.
Monthly Informational Report 060524 Bishop.docx
Monthly Informational Report 060524 Bettencourt.docx
Monthly Informational Report 060524 Loa.docx
City Council
Wednesday, June
5, 2024
Monthly Informational Report 060524 Ohlsen.docx
13. NON-AGENDA PUBLIC COMMENTS
:
Now is the time for public participation on items not listed on the agenda. Each speaker is allotted two (2) minutes total.
14. ADJOURN
meeting to June 26, 2024, at 5:00 p.m. in the City Hall Council Chamber located at 38300 Sierra Highway, Suite B, Palmdale, California.
Americans with Disabilities Act (ADA) Accommodations
In accordance with the Americans with Disabilities Act of 1990, if you require a disability- related modification or accommodation to participate in this meeting, please contact the City Clerk’s Office at (661) 267-5151 at least 48 hours prior to the meeting.
If you require oral translation, please contact the City Clerk’s Office at (661) 267-5151 at least 48 hours prior to the meeting.
City Council
Wednesday, June
5, 2024
O F F I C E O F T H E C I T Y M A N A G E R
iSERVE Palmdale Youth Leadership
Academy 2024
Designed to achieve key objectives in engaging with the youth within our community
Introduction to City Departments
and Civic Services Career Paths
Teaching Job Readiness
and Interview Skills
Leadership Skill Development
Fostering Community Engagement
and Participation
Designed to achieve key objectives in
engaging with the youth within our community
• iSERVE Palmdale Youth Conference Planning Committee
• iSERVE Palmdale Youth Conference Communication/Outreach Committee • Fentanyl Youth Advisory Committee
• Youth Ambassador Program
• City Internship Opportunities
Animal Services Feasibility Study
conducted by Animal Arts and Team Shelter USA
architecture • animals • people
History
The City engaged Animal Arts Design Studios and Team Shelter USA to:
• Assess the Palmdale Animal Care Center run by the Los Angeles County Department of Animal Care and Control
(DACC)
• Assess its ability to serve the City of Palmdale
• Identify alternative ways to provide animal care resources • Designed 1,400+ animal care projects in its 43-year history • Mission and goals:
o Protect community welfare
o Provide meaningful services
o Care for animals in need
o Advance animal welfare and wellness by creating innovative spaces architecture • animals • people
• National consulting firm
• Assists municipal / private animal shelters to reach full potential • Improve systems at 130+ shelters in 24 states:
o Effective public policy
o Field services
o Municipal contracts
o Safety net programs
o Population management
o Live outcome programs
• Dr. Sara Pizano, founder, veterinarian, and animal welfare strategist
Scope of Assessment
• Evaluate the current contract
• Recommend service improvements
• Recommend cost-saving measures
• Provide options for consideration
Findings
Palmdale Animal Care Center study findings:
• Generally aligned with industry trends
• Supports best practices
• Has room for improvement in:
o Live outcomes
o Surgery / treatment / recovery space
Alternatives
Costs are balanced with improved animal welfare to ensure a full range of possibilities to evaluate:
• Option 1: New Animal Care Center
• Option 2: Status Quo
• Option 3: Invest in Pet Resources
o Option 3A: Own and Operate a Pet Resource Center
o Option 3B: Lease and Operate a Pet Resource Center
o Option 3C: Fund Current and/or Develop New Partnerships Option 1: Construct a New Animal Care Center
• Replacement of current DACC services
o Housing for an anticipated 2,400 canines / 1,500 felines per year o Adoption services
o Community services / safety net program space
o Medical space
o High-volume spay / neuter program
o Staff and support space
• Initial total project cost ≈ $38.5 million
• Annual operating costs ≈ $5.4 million + CPI
Option 2: Status Quo
• Continue the current contract
• No additional building or retrofit
• Costs charged at per impound rates
for cats, dogs, and other animals
• Kenneling, dead animal disposal,
and veterinary services included
(excluding emergency services)
Fiscal Year Contract Cost
FY 2021 $605,000
FY 2022* $1,063,000
FY 2023 $1,491,000
FY 2024 $2,200,000
FY 2025 $3,399,000
FY 2026 $5,251,500
FY 2027 $8,113,600
*New 6-year billing methodology took effect
Recommended
Option 3: Invest in Resources to Reduce Intake
• Option 3A: Own and Operate a Pet Resource Center
• Option 3B: Lease and Operate a Pet Resource Center
• Option 3C: Fund Current and/or Develop New Partnerships Pet Resource Center
• Create high-volume spay / neuter space
• Potential access to a veterinary care clinic
• Support proactive programs — drive-through vaccine /
microchip clinics
• Resource Center would include:
o Multipurpose room for community events
o Spay / neuter, exam / treatment space
o Infectious animal housing
o Staff and support space
Option 3A: Invest in Resources to Reduce
Intake
Annual Operating Costs
Salaries $1,400,000
Supplies / vehicles, etc. $332,000
Maintenance costs $5,600
Utility costs $48,000
Lease $0
Contract costs $903,000
Estimated Total $2,688,600
• Own and Operate a Pet Resource Center
Based on an 11,285 sq. ft. Building Construction Cost Soft Cost Total Project Cost New Building $8,868,000 $3,376,000 $12,244,000
Retrofit $4,139,000 $1,626,000 $5,765,000
Option 3B: Invest in Resources to Reduce
Intake
Annual Operating Costs
Salaries $1,400,000
Supplies / vehicles, etc. $332,000
Maintenance costs $0
Utility costs $48,000
Lease (Based on $3.00 per sq. ft.) $406,260
Contract costs $903,000
Estimated Total $3,089,260
Based on an 11,285 sq. ft. Building Construction Cost Soft Cost Total Project Cost Retrofit $4,139,000 $1,626,000 $5,765,000
• Lease and Operate a Pet Resource Center
Option 3C: Invest in Resources to Reduce
Intake
• Fund current and/or develop new partnerships to provide:
o Vaccine and microchip clinics
o Subsidized spay / neuter program focused on low-income pet owners and large-breed dogs
o Add safety net programs
o Support local rescues and fosters
o Evaluate ordinances for stricter enforcement of breeding and selling Conclusion
• The City can enhance its relationship with the Palmdale Animal Care Center and local rescue organizations to produce better outcomes for animals and people
• The study identified several options as opportunities • The services of rescue organizations can be promoted using City resources to provide outreach
City Council Staff Report
DATE: JUNE 5, 2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: OPERATIONS DEPARTMENT
FINANCE DIVISION
DISTRICT: ALL
SUBJECT: RECEIVE AND FILE THE MONTHLY INVESTMENT ACTIVITY REPORTS FOR APRIL 2024
RECOMMENDATION
Staff recommends that the City Council receive and file the monthly investment activity reports for the City of Palmdale and Successor Agency for April 2024.
BACKGROUND
Pursuant to Section 16 of the City and Successor Agency Investment Policy, the City Treasurer shall prepare and present monthly and quarterly reports on investments to the City Manager/Executive Director and the City Council/Directors. The reports shall detail the type of investment, issuer’s name, purchase date, maturity date, amount of deposit, and interest rate. This information shall be provided for all City and Successor Agency pooled investments and for Certificates of Participation, Revenue Bonds, Tax Allocation Bonds, Assessment Districts, and Community Facilities District accounts managed by outside Fiscal Agents.
The monthly investment reports provide a synopsis of the City and Successor Agency's investment activity. They provide information on assets, allocations, average maturities, yields, and book valuations. The interest rates presented are the most current rates available as of the date of this report.
The market values presented for poole d City and Successor Agency investments are based on closing prices for the related investment as of the date of this report. This information was obtained from the Wall Street Journal, Bloomberg Financial Markets, Capital Market Finances, or other reliable sources of market prices.
DISCUSSION
Compliance with Investment Policy
Report to Mayor and City Council
Re: Monthly Investment Reports
June 5, 2024
For April, the City’s invested portfolio totaled $334,548,061, an increase of $11,595,237 from the previous month and an increase of $44,244,497 compared to last year. The monthly increase resulted from a transfer of funds into the California Asset Management Program (CAMP) during the month and from interest earned from the Local Agency Investment Fund (LAIF).
The par value of Successor Agency’s portfolio as of April was $9,195,169. The balance decreased by $1,569,294 from last month due to debt obligation payments made during the month.
All investments meet criteria appropriate to Section 8 of the Investment Policy. The portfolios are based on a combination of various investments, including CDs, Corporate Notes, US Treasury Securities, and Government Agency Paper, each adhering to portfolio percentage limitations.
The Finance Division is the custodian for the City and Successor Agency’s investment portfolio and follows the three main principles of both entities’ investment policies: 1) Investment in financial instruments that mitigate the risk of monetary losses stemming from market fluctuations; 2) Establish and maintain a portfolio that has sufficient liquidity to allow the City and Successor Agency to meet all anticipated cash requirements; and, 3) Seek out investment instruments that provide a competitive market rate of return.
Liquidity
One core approach the Finance Division focuses on is providing liquidity to meet the City and Successor Agency’s operational requirements. Thus, the Finance Division invests in two pooled funds, LAIF and CAMP. These are intended for daily operational activities and can be used during times of economic uncertainties for ongoing maintenance needs. The pooled funds provide a higher liquidity ratio to ensure the City and Successor Agency meet cash flow requirements.
The City's LAIF balance at the end of April was $121,349,641, an increase of $1,336,239 from the prior month due to earned interest.
The Successor Agency’s LAIF balance at the end of April was $8,150,476, an increase of $1,867,129 from the prior month due to a transfer of funds into LAIF, in addition to interest earned during the month.
The City’s CAMP balance at the end of April was $40,601,253, compared to $25,472,001 in March. The increase is due to a transfer of funds into CAMP and interest earned during the month.
Report to Mayor and City Council
Re: Monthly Investment Reports
June 5, 2024
The interest rates presented are the most current rates available as of the date of this report. As of April 30, 2024, the interest rates for LAIF and CAMP investments were at
4.272 percent and 5.44 percent, respectively. By comparison, the LAIF and CAMP interest rates at the end of March were 4.232 percent and 5.48 percent. This time last year, LAIF and CAMP rates were at 2.870 percent and 4.97, respectively.
The chart above shows the LAIF and CAMP average monthly yields from July 2023 through April 2024. The difference between the two funds’ performance is primarily due to their varying pool characteristics. CAMP’s portfolio composition is more prone to market volatility, resulting in performance variations.
Diversity
The Finance Division aims to diversify the investment portfolios to avoid incurring unreasonable and avoidable risks regarding specific security types or individual financial institutions.
The City and Successor Agency’s investment portfolios remain strongly diversified. The monthly report includes all investments held by both entities and current book values as of April 30, 2024.
The City and Successor Agency are expected to have sufficient funds to meet its expenditure requirements for the next six months. The Finance Division will continue to monitor current economic conditions and the impact on interest rates.
Attached are summaries of the investments in the City and Successor Agency’s books as of April 30, 2024.
3.30% 3.43% 3.53% 3.67% 3.84% 3.93% 4.01% 4.12% 4.23% 4.27%
5.31% 5.52% 5.55% 5.56% 5.58% 5.55% 5.54% 5.50% 5.48% 5.44%
0.00%
1.00%
2.00%
3.00%
4.00%
5.00%
6.00%
Jul Aug Q1 Sep Oct Nov Q2 Dec Jan Feb Q3 Mar Apr
Pooled Investments Monthly Yields
LAIF CAMP
Report to Mayor and City Council
Re: Monthly Investment Reports
June 5, 2024
FISCAL IMPACT
There is no fiscal impact associated with the recommended actions for this report.
STRATEGIC PLAN
Goal II: Ensure long-term fiscal health of the City and maintain funding for services.
B. Manage resources, costs, and liabilities to ensure the City’s long-term fiscal health.
C. Involve and expand engagement to enhance public oversight and transparency.
Prepared by: Gohar Avetisyan, Senior Financial Analyst
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Ronda Perez, City Manager
Approved as to form: William P. Curley, III, City Attorney
ATTACHMENTS
Rpt. Monthly Investment Reports April 2024
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
PURCHASE MATURITY ACCOUNT/ INTEREST PAR PURCHASE INVESTED
DATE DATE FUND INSTITUTION RATE AMOUNT AMOUNT AMOUNT
U.S. TREASURY SECURITIES Yield
03-19-21 12-31-25 CITY 9128285T3 U.S. Treasury Note 2.63 3,000,000.00 3,260,634.36 2,856,570.00 05-11-21 02-28-26 CITY 9128286F2 U.S. Treasury Note 0.66 3,000,000.00 3,261,331.50 2,843,100.00 05-11-21 12-31-24 CITY 9128283P3 U.S. Treasury Note 0.40 3,000,000.00 3,200,040.56 2,872,020.00 07-12-21 12-31-25 CITY 9128285T3 U.S. Treasury Note 2.63 5,000,000.00 5,451,958.35 4,760,950.00 12-17-21 12-15-24 CITY 91282CDN8 U.S. Treasury Note 0.85 10,000,000.00 10,045,505.25 9,410,200.00 12-22-21 12-15-24 CITY 91282CDN8 U.S. Treasury Note 0.88 5,000,000.00 5,018,208.38 4,705,100.00 12-20-21 12-15-24 CITY 91282CDN8 U.S. Treasury Note 1.00 5,000,000.00 5,017,187.50 4,705,078.10 03-08-23 03-31-26 CITY 9128286L9 U.S. Treasury Note 2.25 3,200,000.00 3,029,330.80 3,010,496.00 01-03-24 12-31-26 CITY 912828YX2 U.S. Treasury Note 0.04 5,000,000.00 4,696,880.23 4,696,880.23 01-03-24 06-30-27 CITY 91282CEW7 U.S. Treasury Note 0.04 5,000,000.00 4,897,630.28 4,897,630.28 01-03-24 09-30-27 CITY 91282CFM8 U.S. Treasury Note 0.04 2,500,000.00 2,523,771.66 2,523,771.66 01-08-24 02-15-26 CITY 91282CGL9 U.S. Treasury Note 0.04 5,000,000.00 4,987,205.23 4,987,205.23 01-08-24 06-15-26 CITY 91282CHH7 U.S. Treasury Note 0.04 5,000,000.00 5,001,760.94 5,001,760.94 TOTAL U.S. TREASURY SECURITIES 59,700,000.00$ 60,391,445.04$ 57,270,762.44$
GOVERNMENT AGENCY PAPER
06-10-20 06-16-25 CITY 3133ELK37 Federal Farm Credit 0.78 5,000,000.00 5,000,000.00 4,604,401.25 08-07-20 05-06-24 CITY 3133EL2X1 Federal Farm Credit 0.42 2,000,000.00 2,000,000.00 1,914,808.08 08-27-20 11-27-24 CITY 3134GWNG7 Freddie Mac 0.50 2,000,000.00 2,000,000.00 1,867,580.54 04-01-21 04-01-25 CITY 3133EMUP5 Federal Farm Credit 0.71 5,000,000.00 5,000,000.00 4,629,334.75 05-11-21 09-04-25 CITY 3133EJYM5 Federal Farm Credit 0.59 1,000,000.00 1,103,275.25 963,220.00 05-11-21 09-04-25 CITY 3133EJYM5 Federal Farm Credit 0.57 2,000,000.00 2,208,460.00 1,926,440.00 06-04-21 11-07-25 CITY 3135G06G3 Fannie Mae 0.55 3,000,000.00 2,993,675.25 2,718,300.00 06-04-21 08-01-24 CITY 3130AMHH8 Federal Home Loan Note0.41 4,000,000.00 4,000,000.00 3,784,890.08 06-07-21 06-07-24 CITY 3130AMQR6 Federal Home Loan Note0.35 3,000,000.00 3,000,000.00 2,857,869.93 06-30-21 12-30-25 CITY 3130AMRQ7 Federal Home Loan Note0.88 3,000,000.00 3,000,000.00 2,724,400.26 07-29-21 04-29-26 CITY 3130AN5C0 Federal Home Loan Note1.05 4,000,000.00 4,010,455.13 3,606,160.00 12-17-21 11-12-25 CITY 3134GXBM5 Federal Home Loan Note1.15 1,150,000.00 1,125,785.50 1,036,575.50 12-17-21 12-30-24 CITY 3130AQDY6 Federal Home Loan Note1.00 6,750,000.00 6,750,000.00 6,327,843.39 12-17-21 06-23-25 CITY 3133ENHW3 Federal Farm Credit 1.17 10,000,000.00 10,000,000.00 9,275,883.70 12-20-21 07-30-25 CITY 3136G4ZP1 Fannie Mae 0.65 3,500,000.00 3,444,175.00 3,203,308.12 12-20-21 09-24-25 CITY 3134GWUG9 Freddie Mac 0.57 10,000,000.00 9,806,600.00 9,088,861.70 12-21-21 12-22-26 CITY 3133ENJC5 Federal Farm Credit 1.29 5,000,000.00 5,000,000.00 4,487,676.35 01-14-22 01-14-25 CITY 3130AQEA7 Federal Home Loan Note1.05 7,000,000.00 7,000,000.00 6,561,152.22 06-29-22 08-12-25 CITY 3133EL3P7 Federal Farm Credit 3.34 1,810,000.00 1,660,349.20 1,650,002.84 06-29-22 03-28-25 CITY 3130A5DH9 Federal Home Loan Note3.34 1,950,000.00 1,937,715.00 1,873,133.09 06-24-22 02-26-27 CITY 3130AL5A8 Federal Home Loan Note3.33 5,000,000.00 4,479,000.00 4,355,784.25 08-17-22 10-27-26 CITY 3134GW4C7 Freddie Mac 0.80 5,000,000.00 4,539,500.00 4,429,309.65 01-06-23 02-25-27 CITY 3130AQRH8 Federal Home Loan Note4.38 5,000,000.00 4,590,638.89 4,571,978.55 01-06-23 04-19-27 CITY 3130ARHJ3 Federal Home Loan Note4.38 5,000,000.00 4,801,354.86 4,742,725.40 05-18-23 05-18-27 CITY 3133EPKC8 Federal Farm Credit 5.39 5,000,000.00 5,000,000.00 4,949,700.35 06-05-23 05-30-28 CITY 3133EPLE3 Federal Farm Credit 4.67 2,815,000.00 2,822,746.50 2,753,942.65 09-21-23 09-21-26 CITY 3130AXAP3 Federal Home Loan Note5.75 4,750,000.00 4,746,437.50 4,747,196.18 TOTAL GOVERNMENT AGENCY PAPER 113,725,000.00$ 112,020,168.08$ 105,652,478.83$
CITY OF PALMDALE INVESTMENTS
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
PURCHASE MATURITY ACCOUNT/ INTEREST PAR PURCHASE INVESTED
DATE DATE FUND INSTITUTION RATE AMOUNT AMOUNT AMOUNT
CERTIFICATES OF DEPOSIT
01-04-24 06-15-26 CITY 05580A4Y7 BMW Bank of NA NA 4.03 240,000.00 243,434.40 243,434.40 01-04-24 11-30-27 CITY 46656MVH1 JPMorgan Chase Bank DE US RT4.76 240,000.00 242,022.91 242,022.91 01-04-24 12-28-28 CITY 09582YAV4 Blue Ridge Bank NA VA US RT4.09 240,000.00 240,948.00 240,948.00 TOTAL CERTIFICATES OF DEPOSIT 720,000.00$ 726,405.31$ 726,405.31$
CORPORATE NOTES
05-17-23 03-01-26 CITY 30231GAT9 Exxon Mobile Corporation3.04 1,000,000.00 982,084.11 955,987.20 05-17-23 03-02-26 CITY 194162AQ6 Colgate-Palmolive CO GlobalL4.80 1,000,000.00 1,035,553.33 1,003,302.97 05-17-23 01-26-26 CITY 742718FY0 Procter & Gamble CO/The Global4.10 1,000,000.00 1,018,471.67 987,613.50 01-04-24 07-27-26 CITY 61761J3R8 Morgan Stanley 4.70 500,000.00 481,185.25 481,185.25 01-04-24 06-15-26 CITY 46625HRS1 JPMorgan Chase & CO4.52 500,000.00 484,840.25 484,840.25 01-04-24 03-02-28 CITY 718172CE7 Philip Morris Intl Inc 4.49 500,000.00 474,395.25 474,395.25 01-04-24 04-01-27 CITY 808513BW4 Charles Schaw Corp 4.68 500,000.00 479,390.25 479,390.25 01-09-24 06-02-26 CITY 11271LAA0 Brookfield Fin Inc 5.13 500,000.00 490,115.25 490,115.25 01-09-24 11-28-28 CITY 05565QDH8 BP Capital Markets PLC4.48 500,000.00 483,460.25 483,460.25 01-09-24 01-28-26 CITY 06406RAQ0 Bank OF NY Mellon Corp4.52 500,000.00 463,355.25 463,355.25 01-09-24 07-09-27 CITY 22550L2K6 Crdit Suisse New York 4.92 500,000.00 500,910.25 500,910.25 01-09-24 08-15-28 CITY 797440CE2 San Diego G & E 4.49 500,000.00 509,340.25 509,340.25 01-09-24 07-01-27 CITY 75973QAA5 Reneissance Financial5.01 500,000.00 475,470.25 475,470.25 01-09-24 01-27-26 CITY 780082AD5 Royal Bank of Canada 4.97 500,000.00 496,930.25 496,930.25 TOTAL CORPORATE BONDS $8,500,000 $8,375,502 8,286,296.42$
STATE OF CALIFORNIA LOCAL AGENCY INVESTMENT FUND
09-01-84 n/a CITY 98-19-620 0.78 54,822,736.10 54,822,736.10 54,822,736.10 06/23/08 n/a PCA 40-19-060 0.78 42,813,243.36 42,813,243.36 42,813,243.36 n/a ARPA 19-19-004 0.78 23,713,661.37 23,713,661.37 23,713,661.37 TOTAL LAIF ACCOUNTS 121,349,640.83$ 121,349,640.83$ 121,349,640.83$
CAMP- CALIFORNIA ASSET MANAGEMENT PROGRAM
6080-01 n/a CITY 6080-01 0.30 40,601,252.87 40,601,252.87 40,601,252.87 TOTAL CAMP ACCOUNTS 40,601,252.87$ 40,601,252.87$ 40,601,252.87$
UBS FINANCIAL SERVICES
n/a n/a CITY 0.00 661,224.39 661,224.39 661,224.39
TOTAL UBS FINANCIAL SERVICES ACCOUNTS 661,224.39$ 661,224.39$ 661,224.39$ TOTAL CITY INVESTMENTS 345,257,118.09$ 344,125,638.38$ 334,548,061.09$
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
PURCHASE MATURITY ACCOUNT/ INTEREST PAR PURCHASE INVESTED
DATE DATE FUND INSTITUTION RATE AMOUNT AMOUNT AMOUNT
STATE OF CALIFORNIA LOCAL AGENCY INVESTMENT FUND
11-20-84 n/a LIBRARY 16-19-012 0.78 13,163.47
TOTAL LIBRARY INVESTMENTS 13,163.47$
SIERRA GATEWAY COMMUNITY FACILITIES DISTRICT 91-1
Fiscal Agent: U.S. Bank National Association (fka First Trust) 05-10-95 n/a BOND 95421220 0.35 114.56
05-10-95 n/a IMPROVEMENT 95421222 0.10 166,498.86
TOTAL SIERRA GATEWAY COMMUNITY FACILITIES DISTRICT 91-1 166,613.42$
BOND PROCEEDS
RITTER RANCH COMMUNITY FACILITIES DISTRICT 93-1
Fiscal Agent: U.S. Bank National Association (fka First Trust) 04-06-95 n/a RESERVE-SEN 95420880 n/a 6,572.50
04-06-95 n/a IMPV-ACQUI 95420884 0.01 2,778,270.65
04-06-95 n/a BOND 95420887 0.15 0.15
TOTAL RITTER RANCH COMMUNITY FACILITIES DISTRICT 93-1 2,784,843.30$
BOND PROCEEDS
ANAVERDE COMMUNITY FACILITIES DISTRICT 2003-1
Fiscal Agent: U.S. Bank National Association (fka First Trust) 08-01-19 n/a SP TAX - B BOND 242969000 0.00 1.39
08-01-19 n/a RESERVE 242969003 0.00 1,447,042.08
08-01-19 n/a SP TAX - REFNDING BOND 242969004 0.01 15,150.77 TOTAL ANAVERDE COMMUNITY FACILITIES DISTRICT 2003-1 1,462,194.24$
BOND PROCEEDS
2005 $7.2M COMMUNITY FACILITIES DISTRICT 05-1 (TRADE AND COMMERCE CENTER) REFUNDED 2021 Fiscal Agent: U.S. Bank National Association (fka First Trust) n/a SPEC TRB SER A/B 251009000 0.01 16,042.08
n/a RESERVE FUND 251009001 0.01 644,130.54
TOTAL 2005 $7.2M COMMUNITY FACILITIES DISTRICT 05-1 (TRADE AND COMMERCE CENTER) REFUNDED 2021660,172.62$
LIBRARY INVESTMENTS
FISCAL AGENT CASH
FISCAL AGENT CASH
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
PURCHASE MATURITY ACCOUNT/ INTEREST PAR PURCHASE INVESTED
DATE DATE FUND INSTITUTION RATE AMOUNT AMOUNT AMOUNT
BOND PROCEEDS
2006-1 Godde Hill Estate Sewer Improvements LOIB
Fiscal Agent: U.S. Bank National Association (fka First Trust) 11-08-06 n/a REDEMPTION FUND 106844000 0.01 45,008.69
11-08-06 n/a ADM EXP 106844002 0.01 1,713.29
11-08-06 n/a RESERVE FUND 106844003 0.01 91,742.70
TOTAL 2006-1 Godde Hill Estate Sewer Improvements LOIB 138,464.68$ 2013 HA PALMDALE TRANSIT VILLAGE HOMES LLC ESCROW
Fiscal Agent: U.S. Bank National Association (fka First Trust) 10-11-13 n/a ESCROW FUND 206455000 0.00 2,979,500.00
TOTAL 2013 HA TRANSIT VILLAGE HOMES ESCROW 2,979,512.65$ 2015 HA DEBT SERVICE RESERVE
Fiscal Agent: Bank of America
11-19-15 n/a DEBT SVC RESERVE 1257964992 0.08 40,108.42 TOTAL 2015 HA DEBT SERVICE RESERVE 40,108.42$
PARS RESTRICTED CASH FOR PENSION STABILIZATION TRUST FUND 05-23-18 n/a CITY 104790895775 Public Agency Retirement Services2.60 9,688,830.08 TOTAL PARS PENSION TRUST FUND 9,688,830.08$
BOND PROCEEDS
2015 HA $4.3M MULTIFAMILY HOUSING REVENUE BONDS
Fiscal Agent: U.S. Bank National Association (fka First Trust) 09-03-15 n/a BOND FUND 277067000 0.00 170,711.23
09-03-15 n/a INTEREST ACCT 277067001 0.01 7.06
09-03-15 n/a BOND RESERVE 277067003 0.00 281,020.85
09-03-15 n/a REPAIR & REPLACE FUND 277067004 0.00 1,289,462.25 TOTAL 2015 HA $4.3M MULTIFAMILY HOUSING REVENUE BONDS 1,741,201.39$
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
PURCHASE MATURITY ACCOUNT/ INTEREST PAR PURCHASE INVESTED
DATE DATE FUND INSTITUTION RATE AMOUNT AMOUNT AMOUNT
BOND PROCEEDS
2017 PFA $17.4M LEASE REVENUE BONDS
Fiscal Agent: U.S. Bank National Association (fka First Trust) 04-05-17 n/a REVENUE FUND 271128000 0.00 188,768.76
TOTAL 2017 PFA $17.4M LEASE REVENUE BONDS 188,768.76$
BOND PROCEEDS
2023 A&B SERIES B ACQUISITION & CONSTRUCTION REVENUE BOND Fiscal Agent: U.S. Bank National Association (fka First Trust) 248041000 6.31
11-30-23 n/a INTEREST 248041001 2,571,010.11
12-01-23 n/a RESERVE 248041003 3,356,405.60
11-30-23 n/a REVENUE FUND 248041004 19,445,198.31
11-30-23 n/a INTEREST 248041007 453,385.37
11-30-23 n/a REVENUE FUND 248041008 13,700,230.85
TOTAL 2023 A&B SERIES B ACQUISITION & CONSTRUCTION REV BOND 39,526,230.24$ GRAND TOTAL - FISCAL AGENT CASH 58,716,767.18$
Cash on Hand 8,243,943$
Pooled Cash Investments
City: 333,926,882$
Insur Fund: $621,179 334,548,061$
Library Investments $13,163
Subtotal 342,805,167$
City/AD/CFD/PCA/PFA/HA
Fiscal Agent Cash 58,716,767$
Grand total 401,521,934$
The interest rate quoted on LAIF, AIM, and Fiscal Agent/Trustee accounts is the most current rate available.
LAIF & AIM interest rates are as of April 30, 2024.
SUMMARY OF CASH AND INVESTMENTS
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
CITY OF PALMDALE
POOLED CASH - LOCAL AGENCY INVESTMENT FUND (LAIF), CALIFORNIA ASSET MANAGEMENT PROGRAM (CAMP), & UBS FINANCIAL SERVICES April 30, 2024
TRANSACTION INTEREST
DATE DEPOSIT WITHDRAWAL RECEIVED BALANCE
LAIF - CITY ACCOUNT 98-19-620
Beginning Balance 54,243,161.38$
04/15/24 579,574.72$
Subtotal -$ -$ 579,574.72$ 54,822,736.10$ LAIF - PCA ACCOUNT 40-19-060
Beginning Balance 42,307,274.55$
04-15-24 505,968.81$
Subtotal -$ -$ 505,968.81$ 42,813,243.36$ LAIF - LIBRARY ACCOUNT 16-19-012
Beginning Balance 13,024.31$
04/15/24 139.16$
Subtotal -$ -$ 139.16$ 13,163.47$ LAIF - ARPA ACCOUNT 19-19-004
Beginning Balance 23,462,965.39$
04/15/24 250,695.98$
Subtotal -$ -$ 250,695.98$ 23,713,661.37$ CAMP
Beginning Balance 25,472,001.10$
04-24-24 15,000,000.00$
04-30-24 129,251.77$
Subtotal 15,000,000.00$ -$ 129,251.77$ 40,601,252.87$ UBS Financial Services
Beginning Balance 661,165.97$
04/30/24 116,870.92 $
04-30-24 (116,812.50)$
Subtotal -$ (116,812.50)$ 116,870.92$ 661,224.39$ Total 15,000,000.00$ (116,812.50)$ 1,582,501.36$ 162,625,281.56$
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
TN= US Treasury C = Call
FP= Federal Paper M= Maturity
CD= Certificate of Deposit CB= Corporate Bond
FACE
PURCHASE MATURITY VALUE INTEREST NET INVESTED GAIN/
ISSUER DATE DATE REDEEMED RECEIVED FUNDS AMOUNT (LOSS)
9128286R6 U.S. Treasury Note 05-31-19 04-30-24 5,000,000.00$ M 56,250.00$ 5,056,250.00$ 4,870,312.50 129,687.50 5,000,000.00$ 56,250.00$ 5,056,250.00$ 4,870,312.50$ $129,687.50 Total Number of Transactions: 1
CITY OF PALMDALE
POOLED CASH - INVESTMENTS MATURED OR CALLED
April 30, 2024
CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
APRIL 30, 2024
TN = US Treasury
FP = Federal Paper
CD = Certificate of Deposit
CN = Corporate Notes ACCRUED
PURCHASE MATURITY FACE PREMIUM / PURCHASE INTEREST NET Yield
ISSUER DATE DATE VALUE (DISCOUNT) PRICE PURCHASED PURCHASE -$ -$ -$ -$ -$ Total Number of Transactions: 0
POOLED CASH - INVESTMENTS PURCHASED
April 30, 2024
SUCCESSOR AGENCY TO THE COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
April 30, 2024
POOLED CASH - STATE OF CALIFORNIA LOCAL AGENCY INVESTMENT FUND (LAIF)
PURCHASE MATURITY ACCOUNT/ INTEREST INVESTED
DATE DATE FUND INSTITUTION RATE AMOUNT TOTAL
LAIF - SA ACCOUNT 65-19-035
09-01-84 n/a SA Account 65-19-035 0.78 8,150,476.51
8,150,476.51$
FISCAL AGENT CASH
BOND PROCEEDS
CRA - 2002 Sub Lien Tax Allocation Bonds $5.3M ($5,329,748.25) Fiscal Agent: U.S. Bank National Association
08-20-02 n/a Reserve Fund 94460700 2.54 534,262.87
08-20-02 n/a Interest Acct 94460701 0.04 18,111.45
08-20-02 n/a Principal Acct 94460702 0.04 129.65
TOTAL CRA - 2002 Sub Lien Tax Allocation Bonds $5.3M ($5,329,748.25) 552,503.97$
BOND PROCEEDS
2016 SA $31.5M Tax Allocation Refunding Bonds Series A
Fiscal Agent: U.S. Bank National Association (fka First Trust) 04-26-16 n/a Debt Service 245113000 0.00 1.41
04-26-16 n/a Interest Acc 245113001 N/A 0.00
TOTAL 2016 SA $31.5M Tax Allocation Refunding Bonds Series A 1.41$ GRAND TOTAL - FISCAL AGENT CASH $552,505
SUMMARY OF CASH AND INVESTMENTS
Cash on Hand 492,187$ 492,186.74$
$0
Pooled Cash Investments 8,150,477$ $0
492,186.74$
Successor Agency Fiscal Agent Cash 552,505$ *
Grand total 9,195,169$
* The interest rate quoted on LAIF and Fiscal Agent/Trustee accounts is the most current rate available.
LAIF interest rates are as of April 30, 2024.
S:\Cash and Investment\Investment\Investment Reports\23-24\10 Apr 2024\[10 APR 2024 Successor Investment Report.xls]MAR 2024 Monthly
SUCCESSOR AGENCY TO THE COMMUNITY REDEVELOPMENT AGENCY OF THE CITY OF PALMDALE
TREASURER'S REPORT OF INVESTMENTS
POOLED CASH - STATE OF CALIFORNIA LOCAL AGENCY INVESTMENT FUND (LAIF) April 30, 2024
TRANSACTION INTEREST
DATE DEPOSIT WITHDRAWAL RECEIVED BALANCE
LAIF - SA ACCOUNT 65-19-035
Beginning Balance 6,283,347.00$
04/10/24 3,400,000.00$
04/11/24 (1,600,000.00)$
04/15/24 67,129.51$
Subtotal 3,400,000.00$ (1,600,000.00)$ 67,129.51$ 8,150,476.51$ Palmdale Financing
Authority Staff Report
DATE: JUNE 5, 2024
TO: HONORABLE CHAIR AND DIRECTORS
FROM: OPERATIONS DEPARTMENT
FINANCE DIVISION
DISTRICT: ALL
SUBJECT: ADOPT RESOLUTION NO. PFA 2024 -002, A RESOLUTION OF THE
BOARD OF DIRECTORS OF THE PALMDALE FINANCING
AUTHORITY APPROVING THE ESTABLISHMENT OF THE
PALMDALE FINANCING AUTHORITY LOCAL AGENCY
INVESTMENT FUND
RECOMMENDATION
Staff recommends that the Board of Directors Approve the establishment of the Palmdale Financing Authority Local Agency Investment Fund (LAIF).
BACKGROUND
On September 26, 2012 , the City executed a Joint Powers Agreement, No. A -4105, creating the Palmdale Financing Authority (PFA) to assist in financing and refinancing City capital improvements , to be used in connection with City financings , pursuant to Article I (commencing with section 6500), of Chapter 5 of Division 7 of Title 1 of the California Government Code.
Under California law and the Agreement, the Authority is a public entity separate from the parties to the Agreement, and its debts, liabilities, and obligations are not the debts, liabilities, or obligations of the Housing Authority or the City.
DISCUSSION
Since the formation of the Palmdale Financing Authority (PFA) in 2012, the Authority has acted as the conduit for financing and refinancing of certificates of participation and other tax allocation revenue bonds.
The Authority now wishes to establish a Local Agency Investment Fund for the PFA to deposit funds as part of the City of Palmdale’s investment portfolio under Government Code section 16429.1 et seq.
Report to Chair and Directors of the Palmdale Financing Authority Re: Adopt Formation of LAIF Account for Palmdale Financing Authority June 5, 2024
FISCAL IMPACT
$1,000,000 - 1,900,000; interest earnings' revenue is estimated and can fluctuate based on economic conditions.
STRATEGIC PLAN
Goal II: Ensure long-term fiscal health of the City and maintain funding for services.
A. Manage resources, costs, and liabilities to ensure the City’s long-term fiscal health.
Prepared by: Willy Galindo, Senior Financial Analyst
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Ronda Perez, Executive Director
Approved as to form: William P. Curley, III, Authority Attorney
ATTACHMENTS
Reso No. PFA 2024-002
PALMDALE FINANCING AUTHORITY
CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. PFA 2024-002
A RESOLUTION OF THE PALMDALE FINANCING AUTHORITY OF THE
CITY OF PALMDALE APPROVING THE ESTABLISHMENT OF THE
PALMDALE FINANCING AUTHORITY LOCAL AGENCY INVESTMENT
FUND
WHEREAS, the Local Agency Investment Fund is established in the State Treasury under Government Code section 16429.1 et. seq. for the deposit of money of a local agency for purposes of investment by the State Treasurer; and WHEREAS, the Palmdale Financing Authority (the "Authority") is a joint powers authority duly organized and existing under and pursuant to that certain Joint Exercise of Powers Agreement No. A-4105, dated as of September 26, 2012, by and between the City of Palmdale (the "City") and the Housing Authority of the City of Palmdale, and under the provisions of Articles 1 through 4 (commencing with section 6500) of Chapter 5 of Division 7 of Title 1 of the California Government Code (the "Act"), and is authorized pursuant to Article 4 of the Act (the "Bond Law") to borrow money for the purpose of financing the acquisition of bonds, notes, and other obligations of or for the purpose of making loans to public entities and providing financing for public capital improvements of public entities; and
WHEREAS, the Board of Directors hereby finds that the deposit and withdrawal of money in the Local Agency Investment Fund in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein is in the best interests of the Authority.
Resolution No. PFA 2024-002
NOW THEREFORE, BE IT RESOLVED, THE PALMDALE FINANCING AUTHORITY
OF THE CITY OF PALMDALE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:
SECTION 1. The Board of Directors hereby authorizes the deposit and withdrawal of Authority monies in the Local Agency Investment Fund in the State Treasury in accordance with Government Code section 16429.1 et. seq. for the purpose of investment as provided therein.
SECTION 2. The following Authority officers holding the title(s) specified herein below or their successors in office are each hereby authorized to order the deposit or withdrawal of monies in the Local Agency Investment Fund and may execute and deliver any and all documents necessary or advisable to effectuate the purposes of this resolution and the transactions contemplated hereby:
Ronda Perez Janelle Samson (Name) (Name)
Executive Director Treasurer
(Title) (Title)
(Signature) (Signature)
SECTION 3. This resolution shall remain in full force and effect until rescinded by the Board of Directors by resolution, and a copy of the resolution rescinding this resolution is filed with the State Treasurer’s Office.
Resolution No. PFA 2024-002
SECTION 4. The Authority Secretary shall certify to the adoption of this resolution.
PASSED, APPROVED and ADOPTED this 5th day of June, 2024. _________________________________
Approved as to form: Austin Bishop, Chair
ATTEST:
___________________________ _________________________________ William P. Curley, III Rochelle Scott, Authority Attorney Authority Secretary
I, Rochelle Scott, Authority Secretary of the Palmdale Financing Authority of the City of Palmdale, California, do hereby certify that the foregoing resolution was duly passed, approved, and adopted by the Palmdale Financing Authority of the City of Palmdale at a special meeting of said Authority held on the 5th day of June, 2024 by the following roll call vote:
AYES: __
NOES:_____________________________________________________________ ABSTAIN:______________________ABSENT:_____________________________ Date:__________________________ __ __________ Rochelle Scott, Authority Secretary
City Council Staff Report
DATE: JUNE 5, 2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: ECONOMIC AND COMMUNITY DEVELOPMENT DEPARTMENT
PLANNING DIVISION
DISTRICT: ALL
SUBJECT: APPROVE 37 FIREWORKS STAND PERMITS FOR NON -PROFIT
ORGANIZATIONS
RECOMMENDATION
Staff recommends that the City Council:
1. Approve 37 fireworks stand permits for non-profit organizations; and,
2. Authorize the City Manager or her designee to issue 37 firework stand permits for non-profit organizations, including minimal and/or non-substantial changes.
BACKGROUND
Each year , the City processes applications to permit the sale of Safe and Sane Fireworks. This year , the sales will occur from noon on June 28 to noon on July 5.
Pursuant to Palmdale Municipal Code (PMC) Section 8.04.490 (Fireworks – Permit – Eligible organizations), all proposed fireworks stands must be operated by non -profit organizations for fundraising purposes. To qualify, each organization must:
Be a non-profit organization primarily for youth, veterans, patriotic, welfare, civic betterment, or charitable purposes;
Have its principal meeting place in the City, or draw more than 50 percent of its active members from within the incorporated City;
Have been organized and established in the area that is within the City for at least 12 months preceding the filing; and,
Have at least 20 members.
Report to Mayor and City Council
Re: Approve 37 Fireworks Stand Permits for Non-profit Organizations June 5, 2024
As specified within PMC Section 17.98.020.E.1.a (Temporary uses), fireworks booths are allowed in any zone provided that the site is:
Not residentially developed;
200 feet from any residential use; and,
Not located in a very high fire hazard severity zone.
DISCUSSION
One stand is allowed for every 3,000 residents pursuant to PMC Section 8.04.500.E (Fireworks – Stand – Operation). Based upon Palmdale’s population estimate of 165,917, obtained from the State of California Department of Finance, a maximum of 55 booths may be approved. 37 qualifying non-profit organizations have submitted applications for fireworks stands. Of the 37 applications received, 33 are from non-profit groups renewing from last year and four are from new organizations. All applicants met the above- mentioned criteria and application requirements. of prior year’s net proceeds for the prior year’s sales spent.
Table 1, below, lists the proposed operators and booth locations. A Fireworks Stand Location Map is included in Attachment 1.
TABLE 1 – PROPOSED FIREWORKS OPERATORS AND STAND LOCATIONS Organization Stand Location
1. Antelope Valley Desert Divers, Inc. 5038 West Avenue N
2. The Palmdale Aerospace Academy
PTSO
3875 West Rancho Vista Boulevard
(Neighborhood Walmart parking lot)
3. Cornerstone Apostolic Church of
Antelope Valley
3053 West Rancho Vista Boulevard (El
Pollo Loco parking lot)
4. Bet-El Casa De Dios 39700 30th Street West (Marie Kerr Park)
5. Palmdale Vineyard North of 41843 10th Street West
6. Crosswind Community Church 41337 10 th Street West (church parking lot)
7. World Harvest Christian Outreach 40437 10th Street West
8. Palmdale Chamber of Commerce 40130 10th Street West (Walmart parking lot near Dragon Garden)
9. Palmdale Elks Lodge #2027 39940 10th Street West (Sam’s Club parking lot, east of Panda Express)
Report to Mayor and City Council
Re: Approve 37 Fireworks Stand Permits for Non-profit Organizations June 5, 2024
TABLE 1 – PROPOSED FIREWORKS OPERATORS AND STAND LOCATIONS (CONTINUED)
Organization Stand Location
10. Adorable Baby’s Jump Start 1301 West Rancho Vista Boulevard (in the parking lot south of Rockin’ Jump
Trampoline)
11. Antelope Valley Youth Athletics,
Inc.
1123 West Rancho Vista Boulevard
(10th Street West entrance)
12. American Indian Little League 39626 10th Street West (south of Applebee’s)
13. Water of Life of Antelope Valley,
Inc.
39522 10th Street West (parking lot south
of Sharky’s Woodfired Mexican Grill)
14. U.S. Naval Sea Cadets Corps
RADM Charles W Parks Battalion
39340 10th Street West
15. St. Stephen’s of the Valley Lutheran
Church
38727 Tierra Subida Avenue (Albertson’s
parking lot)
16. Palmdale American Legion Post
NO. 348
856 West Palmdale Boulevard
17. Great Commission Community
Solutions, Inc.
Vacant lot on the west side of Sierra
Highway, south of Rancho Vista
Boulevard
18. The Highland Gridiron Booster Club 266 East Palmdale Boulevard
19. Kingdom Builders 440 East Palmdale Boulevard (parking lot between Vallarta and Chevron)
20. Next Dimension Ministries Church Southeast corner of Sierra Highway and Avenue S
21. Asociación Evangelistica, Iglesia
Misionera Antioquia, Inc.
1529 East Palmdale Boulevard
22. Kiwanis Club of Palmdale 1803 East Palmdale Boulevard (Vallarta parking lot)
23. Lions Club of Palmdale 2049 East Palmdale Boulevard
24. Victory Outreach 37419 25th Street East
25. Community Development Center
USA
2419 East Avenue S
26. The Highland High School
Instrumental Music Booster Club
2535 East Avenue S (Stater Bros parking
lot)
27. Ministerios Casa De Dios Valle Del
Antelope
2520 East Palmdale Boulevard
28. LACOSEPA 3005 East Palmdale Boulevard
Report to Mayor and City Council
Re: Approve 37 Fireworks Stand Permits for Non-profit Organizations June 5, 2024
TABLE 1 – PROPOSED FIREWORKS OPERATORS AND STAND LOCATIONS (CONTINUED)
Organization Stand Location
29. Koinonia John the Baptist California Southwest corner of Pearblossom Highway and 40th Street East
30. St. Mary’s Catholic Church 4343 Pearblossom Highway (vacant lot west of 45th Street East)
31. Help for Heroes 37951 47th Street East
32. Littlerock High School Band
Boosters Club
4644 East Avenue S (southwest corner of
Avenue S and 47th Street East)
33. Marine Corps League, Antelope
Valley Detachment 930
37218 47th Street East (Stater Bros
parking lot)
34. Palmdale Repertory Theatre 37140 47th Street East (Walmart parking lot)
35. Knight High School Wrestling Team
Booster Club
5100 East Avenue S (Yellen Park)
36. DDE Academy, Inc. 37716 55th Street East (Domenic Massari Park)
37. G.O. Resources, Inc. 5645 East Avenue T (vacant lot)
FISCAL IMPACT
$35,189; This amount is revenue to the City’s General Fund; consisting of $947 from each of the 33 renewing organizations and $984.50 from each of the four new organizations.
The amounts include $537.75 for fireworks enforcement from each of the organizations.
STRATEGIC PLAN
Goal IV: Maintain a desirable community where everyone wants to live, work and play.
D. Develop and maintain diverse programs and events that inspire growth, pride, and lifelong learning.
Prepared by: Leslie Andrews, Business License Coordinator Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Ronda Perez, City Manager
Approved as to form: William P. Curley, III, City Attorney
ATTACHMENT
Map 2024 Fireworks Stands Locations
110TH STREET EAST
100TH STREET EAST
90TH STREET EAST
80TH STREET EAST
70TH STREET EAST
60TH STREET EAST
50TH STREET EAST
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30TH STREET EAST AVENUE L
COLUMBIA WAY / AVENUE M
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AVENUE P
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PALMDALE BLVD
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AVENUE TPEARBLOSSOM HIGHWAY
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SIERRA HIGHWAY
DIVISION STREET
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AVENUE N
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CALIFORNIA
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AVENUE M
AQUEDUCT
AMARGOSA
CREEK
BARREL SPRINGS
RD 47TH ST EAST
25TH STREET EAST
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14 LACO
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DISCLAIMER: CONFIDENTIALITY NOTICE.
THE CITY
OF PALMDALE ASSUMES NO LIABILITY FOR DAMAGES THAT
MAY ARISE FROM THE USE OF INFORMATION RETRIEVED FROM THIS MAP. THE MAP AND ASSOCIATED DATA ARE PROVIDED WITHOUT
WARRANTY OF ANY KIND, EITHER EXPRESS, OR IMPLIED, INCLUDING
BUT NOT LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANT- ABILITY AND FITNESS FOR A PARTICULAR PURPOSE. THE PUBLIC
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THE CITY OF PALMDALE HAS MADE EVERY EFFORT TO ENSURE THAT THIS
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Data Source: Copyright 2024. All rights reserved. The City of Palmdale owns and licenses geographic data from a variety of sources.
The information contained herein is the proprietary property of the following owners supplied under license and may not be reproduced except as licensed by those owners:
City of Palmdale, Los Angeles County Assessor's Office, Environmental Systems Research Institute (ESRI) Data & Maps, United States Geological Survey (USGS), California Department of Forestry and Fire Protection (FRAP) & Tele Atlas (courtesy of the Southern California Association of Governments (SCAG)). 0 1 2 3 40.5
Miles
LACO: Unincorporated LA County Pocket
City of Palmdale ) Fireworks Booth Location
µ
City of Palmdale
Safe & Sane Fireworks Booths
2024
Group Name Booth Location
1 ANTELOPE VALLEY DESERT DIVERS INC. 5038 W AVENUE N
2 THE PALMDALE AEROSPACE ACADEMY PTSO 3875 W RANCHO VISTA BLVD 3 CORNERSTONE APOSTOLIC CHURCH OF
ANTELOPE VALLEY 3053 W RANCHO VISTA BLVD
4 BET-EL CASA DE DIOS 39700 30TH ST W MARIE KERR PARK
5 PALMDALE VINEYARD NORTH OF 41843 10TH ST W
6 CROSSWIND COMMUNITY CHURCH 41337 10TH ST W
7 WORLD HARVEST CHRISTIAN OUTREACH 40437 10TH ST W
8 PALMDALE CHAMBER OF COMMERCE 40130 10TH ST W
9 PALMDALE ELKS LODGE #2027 39940 10TH ST W
10 ADORABLE BABY'S JUMP START 1301 W RANCHO VISTA BLVD
11 ANTELOPE VALLEY YOUTH ATHLETICS INC. 1123 W RANCHO VISTA BLVD 12 AMERICAN INDIAN LITTLE LEAGUE 39626 10TH ST W
13 WATER OF LIFE OF ANTELOPE VALLEY INC. 39522 10TH ST W 14 U.S. NAVAL SEA CADETS CORPS
RADM CHARLES W PARKS BATTALION 39340 10TH STREET W
15 ST. STEPHENS OF THE VALLEY LUTHERAN
CHURCH 38727 TIERRA SUBIDA AVE
16 PALMDALE AMERICAN LEGION POST NO. 348 856 W PALMDALE BLVD 17 GREAT COMMISSION COMMUNITY
SOLUTIONS, INC.
DIRT LOT ON THE WEST OF SIERRA
HIGHWAY, SOUTH OF RANCHO VISTA BLVD
18 THE HIGHLAND GRIDIRON BOOSTER CLUB 266 E PALMDALE BLVD 19 KINGDOM BUILDERS 440 E PALMDALE BLVD
20 NEXT DIMENSION MINISTRIES CHURCH SOUTHEAST CORNER OF SIERRA HIGHWAY
AND AVENUE S
21 ASOCIACION EVANGELISTICA, IGLESIA
MISIONERA ANTIOQUIA, INC 1529 E PALMDALE BLVD
22 KIWANIS CLUB OF PALMDALE 1803 E PALMDALE BLVD
23 LIONS CLUB OF PALMDALE INC. 2049 E PALMDALE BLVD
24 VICTORY OUTREACH 37419 25TH ST E
25 COMMUNITY DEVELOPMENT CENTER USA 2419 E AVENUE S
26 HIGHLAND HS INSTRUMENTAL MUSIC 2535 E AVENUE S
27 MINISTERIOS CASA DE DIOS VALLE DEL
ANTELOPE 2520 E PALMDALE BLVD
28 LACOSEPA 3005 E PALMDALE BLVD
29 KOINONIA JOHN THE BAPTIST SOUTHWEST CORNER OF PEARBLOSSOM HIGHWAY AND 40TH STREET EAST
30 ST MARY'S CATHOLIC CHURCH 4343 PEARBLOSSOM HWY
31 HELP FOR HEROES 37951 47TH ST E
32 LITTLEROCK HS BAND BOOSTERS 4644 E AVENUE S
33 MARINE CORPS LEAGUE 37218 47TH ST E
34 PALMDALE REPERTORY THEATRE 37140 47TH ST E
35 KNIGHT HIGH SCHOOL WRESTLING TEAM
BOOSTER CLUB 5100 E AVENUE S, YELLEN PARK
36 DDE ACADEMY INC 37716 55TH ST E DOMENIC MASSARI PARK 37 G.O. RESOURCES INC. 5645 E AVENUE T
Fireworks Map 2024
City Council Staff Report
DATE: JUNE 5, 2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: NEIGHBORHOOD SERVICES DEPARTMENT
DISTRICT: ALL
SUBJECT: APPROVE AMENDMENT OF THE 2019 -2020 ACTION PLAN TO
REPROGRAM COMMUNITY DEVELOPMENT BLOCK GRANT
COVID (CDBG -CV) FUNDS, AND REVIEW AND APPROVE
ADJUSTMENTS TO SOUTH ANTELOPE VALLEY EMERGENCY
SERVICES (SAVES) CDBG-CV BUDGET
RECOMMENDATION
Staff recommends that the City Council:
1. Approve the Amendment of the 2019-2020 Action Plan to reprogram CDBG-CV funds, and review and approve adjustments to (SAVES) CDBG-CV budget; and,
2. Authorize the City Manager or her designee to make necessary changes, submit the amendment to the U.S. Department of Housing and Urban Development (HUD); and execute all documents related to amending the Action Plan and agreements for Sub-Recipients.
BACKGROUND
As an entitlement jurisdiction, the City of Palmdale receives an annual allocation of funds from HUD under its CDBG Program. Additionally, the City received special allocations of CDBG-CV funding from HUD under the Coronavirus Aid, Relief, and Economic Security Act (CARES), enacted on March 27, 2020 , to be used exclusively on eligible activities that prevent and respond to the COVID-19 pandemic.
DISCUSSION
SAVES has continued to provide increased services to the community since the COVID- 19 emergency was initiated. SAVES currently provides an average of 1 ,100 food orders every week. Due to the high level of service provided by SAVES and increased costs for longer than anticipated, additional funding is being reprogrammedto SAVES. An increase Report to Mayor and City Council
Re: Reprogramming CDBG CV Funds
June 5, 2024
of $314,035 in funding will raise SAVES’ CDBG-CV five-year grant funding total from $909,911 to $1,223,946.
The requested reprogramming of CDBG-CV funds is a non-substantial amendment to the 2019-2020 Action Plan. In accordance with the approved 2020-2024 Citizen Participation Plan, the City may make minor changes to the Action Plan, any change not included in the definition of a “Substantial Change.” The Citizen Participation Plan defines Substantial Change as:
Addition of a new project not previously identified in the Action Plan, without regard to funding source;
Cancellation of an existing project identified in the Action Plan, without regard to funding source;
A change in the purpose, scope, location, or beneficiaries of a project; or An increase or decrease of more than 100% of the original project allocation or an increase or decrease of more than $500,000.
Staff recommends approval of the reprogramming of funds as outlined above.
FISCAL IMPACT
$0; Budget transfers are requested to reprogram funds from the Emergency Rental Assistance Program budget, decreasing account 28027002 project 6101 by $314,040, to allocate funding for operations to SAVES CDBG-CV, increasing account 28027002 project 6100 by $314,040; by approved funding.
STRATEGIC PLAN
Goal II: Ensure long-term fiscal health of the City and maintain funding for services.
A. Manage resources, costs, and liabilities to ensure the City’s long-term fiscal health.
Prepared by: Becky Bartlett, Management Analyst II
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Ronda Perez, City Manager
Approved as to form: William P. Curley, III, City Attorney City Council Staff Report
DATE: JUNE 5, 2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: PARKS AND RECREATION DEPARTMENT
DISTRICT: ALL
SUBJECT: ADOPT ORDINANCE NO. 1642, AN ORDINANCE OF THE CITY
COUNCIL OF THE CITY OF PALMDALE AMENDING SECTIONS
2.32.020 TRUSTEES' APPOINTMENT AND 2.32.060 TRUSTEES'
POWERS AND DUTIES OF CHAPTER 2.32 OF TITLE 2 OF THE
PALMDALE MUNICIPAL CODE TO ESTABLISH AN ALTERNATE
TRUSTEE AND TO DESIGNATE AND UPDATE THE POWERS AND
THE DUTIES OF THE LIBRARY BOARD
RECOMMENDATION
Staff recommends that the City Council:
1. Adopt Ordinance No. 1642, an Ordinance of the City Council of the City of Palmdale amending sections 2.32.020 Trustees’ appointment and 2.32.060 Trustees’ Powers and Duties of chapter 2.32 of Title 2 of the PMC to establish an alternate trustee and to designate and update the powers and duties of the Library Board.
BACKGROUND
On October 18, 2023, the City Council directed staff to establish a clear, definite, and certain process to ensure continuity in the City’s Board of Library Trustees by establishing the designation of five (5) permanent members and an alternate member to fill any permanent vacancy that may arise from time to time and to bring other sections of the PMC current to reflect prior City Council actions and policy matters regarding the Board of Library Trustees.
DISCUSSION
The existing text of PMC Section 2.32.020 Trustee -Appointment and Section
2.32.060 Trustee-Advisory Powers Limitation is hereby repealed in its entirety and replaced with the following new section to read, in words and figures, as follows:
(A) "2.32.020-Trustee-Appointment. The public Library shall, consistent with the Report to Mayor and City Council
Re: Ordinance No. 1642
June 5, 2024
direction of the City Council, be managed by a Board of Library Trustees, consisting of five (5) permanent members, to be appointed by the Mayor with a majority approval of the City Council, in accordance with PMC 2.08.030." (B) “2.32.060-Trustee-Advisory Powers Limitation. The Board of Library Trustees shall have no independent powers except those expressly conferred upon the Board by the City Council and, further, shall have and exercise only advisory powers and roles, to advise the City Council as to the powers and the duties enumerated in Sections 18910 through 18927, inclusive, of the California Education Code. The Board expressly does not possess and may not independently exercise any power or authority set forth in the California Education Code.”
FISCAL IMPACT
$0, there is no fiscal impact associated with this action.
STRATEGIC PLAN
Goal IV: Maintain a desirable community where everyone wants to live, work and play.
D. Invest in staff and other human resource strategies to attract and retain a highly qualified, diverse, and creative workforce.
Prepared by: Eric Dombrowski, Deputy Director of Parks
and Recreation
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Ronda Perez, City Manager
Approved as to form: William P. Curley, III, City Attorney
ATTACHMENTS
Ord. No. 1642
CITY OF PALMDALE, A CHARTER CITY
COUNTY OF LOS ANGELES, CALIFORNIA
ORDINANCE NO. 1642
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALMDALE AMENDING SECTIONS 2.32.020 TRUSTEES' APPOINTMENT AND
2.32.060 TRUSTEES' POWERS AND DUTIES OF CHAPTER 2.32 OF TITLE 2 OF THE PALMDALE MUNICIPAL CODE TO ESTABLISH AN
ALTERNATE TRUSTEE AND TO DESIGNATE AND UPDATE THE
POWERS AND THE DUTIES OF THE LIBRARY BOARD.
A. INTENT OF THE CITY COUNCIL:
1. The City of Palmdale desires to establish a clear, definite, and certain process. to ensure continuity in the City’s Board of Library Trustees by establishing the designation of five (5) permanent trustees and an alternate trustee to fill any permanent vacancy that may arise from time to time and to bring other sections current to reflect prior City Council actions and policy matters regarding the Board of Library Trustees.
2. All legal prerequisites to adopting this ordinance have occurred as the law requires.
B. ORDINANCE
THE CITY COUNCIL OF THE CITY OF PALMDALE DOES ORDAIN AS FOLLOWS:
SECTION 1. This Council confirms its legislative intent as set forth in Section A of this Ordinance and hereby incorporates Section A by reference herein.
SECTION 2. The existing text of the Palmdale Municipal Code Section is hereby repealed in its entirety and replaced with the following new section to read, in words and figures, as follows:
(A) "2.32.020-Trustee-Appointment. The public library shall, consistent with the direction of the City Council, be managed by a Board of Library Trustees, consisting of five (5) permanent trustees and an alternate trustee, to be appointed by the Mayor with a majority approval of the City Council, in accordance with PMC 2.08.030.
(B) “2.32.060-Trustee-Advisory Powers Limitation. The Board of Library Trustees shall have no independent powers except those expressly conferred upon the Board by the City Council and, further, shall have and exercise only advisory powers and roles, to advise the City Council as to the powers and the duties enumerated in Sections 18910 through 18927, inclusive, of the California Education Code. The Board expressly does not possess and may not independently exercise any power or Ordinance No. 1642
authority set forth in the California Education Code”.
SECTION 3. California Environmental Quality Act. The City Council finds the approval of this Ordinance is exempt from the California Environmental Quality Act (“CEQA”) pursuant to (a) CEQA Guidelines Sections 15060(c)(2) because the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment;
(b) CEQA Guidelines Section 15061(b)(3) because it has no potential for causing a significant effect on the environment; and under (c) 15378(c)(2), because CEQA does not apply to procedure making. This Ordinance merely changes and establishes the period under which — it does not authorize any construction that would not already have been analyzed under CEQA and is within the scope of the City charter.
SECTION 4. Severability. If any section, subsection, subdivision, paragraph, sentence, clause, or phrase in this Ordinance or any part thereof is for any reason held to be unconstitutional, invalid, or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause, or phrase thereof, irrespective of the fact that any one or more subsections, subdivisions, paragraphs, sentences, clauses, or phrases be declared unconstitutional, or invalid, or ineffective, provided the basic purposes of this Ordinance and the benefits to the City and the public are not substantially impaired.
SECTION 5. All legal prerequisites and pre-conditions to the introduction, enactment, and adoption of this Ordinance have occurred as required by law and policy.
SECTION 6. The City Clerk shall certify the adoption of this Ordinance and shall cause this Ordinance to be published or posted as required by law.
PASSED, APPROVED, and ADOPTED this 5th day of June 2024 .
Austin Bishop
Mayor
APPROVED AS TO FORM: ATTEST:
William P. Curley, Ill
City Attorney
Rochelle Scott
City Clerk
Ordinance No. 1642
I, Rochelle Scott, City Clerk of the City of Palmdale, California, do hereby certify that the foregoing Ordinance was duly introduced, passed, approved, and adopted by the City Council of the City of Palmdale at a regular meeting of said Council held on the 5th day of June, 2024 effective on the 5th day of July, 2024 by the following roll call vote:
AYES:
NOES:
ABSTAIN: ABSENT:
Date:
Rochelle Scott, City Clerk
City Council Staff Report
DATE: JUNE 5, 2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: PUBLIC WORKS DEPARTMENT
ENGINEERING DIVISION
DISTRICT: 1, 2
SUBJECT: ADOPT RESOLUTION NO. CC 2024-033, A RESOLUTION OF THE
CITY COUNCIL OF THE CITY OF PALMDALE DECLARING ITS
INTENTION TO CONTINUE ASSESSMENTS FOR FISCAL YEAR
2024-2025, PRELIMINARILY APPROVE THE ANNUAL ENGINEER’S
REPORT, AND PROVIDE NOTICE OF PUBLIC HEARING FOR THE
CITY OF PALMDALE DRAINAGE BENEFIT ASSESSMENT
DISTRICTS NO. 1 AND NO. 2006-02
RECOMMENDATION
Staff recommends that the City Council:
1. Adopt Resolution No. CC 2024-033, a Resolution of the City Council of the City of Palmdale declaring its intention to continue assessments for the Fiscal Year 2024- 2025;
2. Preliminarily approval of the annual Engineer’s Report;
3. Authorize the Mayor to execute Resolution No. CC 2024-033, a Resolution of the City Council of the City of Palmdale declaring its intention to continue assessments for the Fiscal Year 2024-2025; and,
4. Provide notice of public hearing for the City of Palmdale Drainage Benefit Assessment Districts No. 1 and No. 2006-02.
BACKGROUND
The Anaverde and Ritter Ranch developments required the formation of a Drainage Benefit Assessment District (DBAD) as a condition of approval to provide the funds to maintain the drainage facilities for the developments. As a result, the formation of t he Anaverde DBAD No. 1 was approved by the property owners on May 12, 2004, and the Ritter Ranch DBAD No. 2006-02 was approved by the property owners on January 3, Report to Mayor and City Council
Re: Resolution No. CC 2024-033
June 5, 2024
2007, respectively, pursuant to mailed ballot elections conducted in accordance with Article XIIID of the California Constitution.
The purpose of the DBAD is to fund the installation, construction, or maintenance of any authorized improvements under the Benefit Assessment Act of 1982 (California Government Code Section 54703 et seq.), including, but not limited to, drainage improvements and any facilities which are appurtenant to any of the aforementioned or which are necessary or convenient for the maintenance or servicing thereof.
DISCUSSION
On May 1, 2024, the City Council took the first step to continue assessing the levies for Fiscal Year 2024-2025 by adopting Resolution No. CC 2024-032, which directed NBS, as the Engineer of Work, to prepare the annual Engineer’s Report for DBAD No. 1 and No. 2006-02 for Fiscal Year 2024-2025.
Resolution No. CC 2024-033 is the second step, providing the intention to continue the assessments for Fiscal Year 2024-2025, preliminarily approving the annual Engineer’s Report prepared by NBS, and establishing the date, time, and place of a public hearing to receive testimony regarding the continued assessments to be placed on LA County tax rolls.
The third and final step will be the public hearing set for July 10, 2024, to obtain the final approval of the annual Engineer’s Report and the ordering of the levies for the Fiscal Year 2024-2025.
The annual Engineer’s Report contains information required by the Benefit Assessment Act of 1982 and Article XIIIC and XIIID of the California Constitution (Proposition 218) determining the special benefit to property owners within DBAD No. 1 and No. 2006-02, identifying the methodology for assigning assessments to each parcel and estimating the cost for improvements. The annual Engineer’s Report establishes the important foundation and justification for the continued collection of the assessments for Fiscal Year 2024-2025.
FISCAL IMPACT
$148,200; Based on the annual CPI increase of 3.36%, the total proposed assessments for both Districts is approximately $148,200. The annual Engineer’s Report indicates the proposed assessments for the City of Palmdale Drainage Benefit Assessment Districts No. 1 and No. 2006-02 and is included as an attachment.
Report to Mayor and City Council
Re: Resolution No. CC 2024-033
June 5, 2024
STRATEGIC PLAN
Goal II: Ensure long-term fiscal health of the City and maintain funding for services.
A. Manage resources, costs, and liabilities to ensure the City’s long-term fiscal health.
B. Establish healthy reserves for ongoing replacement and repair of capital assets while stabilizing annual spending.
Prepared by: Lynn Glidden, P.E., Director of Public Works Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Ronda Perez, City Manager
Approved as to form: William P. Curley, III, City Attorney
ATTACHMENTS
Reso. No. CC 2024-033
Rpt Fiscal Year 2024-2025 Engineer’s Report: Drainage Benefit Assessment Districts
CITY COUNCIL
CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. CC 2024-033
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE
DECLARING ITS INTENTION TO CONTINUE ASSESSMENTS FOR
FISCAL YEAR 2024-2025, PRELIMINARILY APPROVING THE ANNUAL
ENGINEER'S REPORT, AND PROVIDE NOTICE OF PUBLIC HEARING
FOR THE CITY OF PALMDALE DRAINAGE BENEFIT ASSESSMENT
DISTRICTS NO. 1 AND NO. 2006-02
WHEREAS, the City of Palmdale Drainage Benefit Assessment Districts No. 1 and No. 2006-02 (the “Districts”) were approved by property owners pursuant to mailed ballot elections conducted in accordance with Article XIIID of the California Constitution, and the Benefit Assessment Act of 1982 (the “Act”), being Chapter 6.4 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (commencing with Section 54703 thereof); and
WHEREAS, NBS has been designated as the Engineer of Work for purposes of these proceedings (the “Engineer of Work”) and ordered to prepare an Engineer’s Report in accordance with Act and Article XIIID of the California Constitution; and WHEREAS, the Engineer of Work has filed an Engineer’s Report (the “Report”) with the City Clerk, copies of which have been submitted to this City Council, which Report contains the following: (a) a calculation of the portion of the improvements to be provided by the Districts that constitute a special benefit to the parcels in the Districts; (b) a methodology for assigning assessments to individual parcels; (c) a listing of each lot or parcel of property that would be subject to the proposed assessment, including public parcels; (d) the estimate of cost for the improvements; and (e) the amount of the proposed assessment for each lot or parcel for the Fiscal Year 2024-2025.
NOW, THEREFORE, BE IT RESOLVED, THE CITY COUNCIL OF THE CITY OF
PALMDALE DOES HEREBY FIND, DETERMINE, RESOLVE, AND ORDER AS FOLLOWS:
SECTION 1. The foregoing recitals are true and correct.
SECTION 2. This City Council intends to continue to levy and collect assessments within the Districts for Fiscal Year 2024-2025.
SECTION 3. The Report, in the form on file with the City Clerk, is hereby received, filed, and preliminarily approved.
Resolution No. CC 2024-033
SECTION 4. The proposed improvements to be made in the Districts may be described as follows: the installation, construction or maintenance of any authorized improvements under the Act, including, but not limited to, drainage improvements and any facilities which are appurtenant to any of the aforementioned or which are necessary or convenient for the maintenance or servicing thereof.
SECTION 5. The general location and boundaries of the existing Districts are shown on maps on file in the office of the Director of Public Works, are incorporated herein by reference, and are open to public inspection. The Districts are designated as follows: Drainage Benefit Assessment District No. 1 and Drainage Benefit Assessment District No. 2006-02.
SECTION 6. Reference is hereby made to the Report for a full and detailed description of the improvements, the boundaries of the Districts, and the assessments upon assessable lots and parcels of land within the Districts.
SECTION 7. The assessments are subject to an annual adjustment tied to the annual change in the Consumer Price Index for the Los Angeles Area as of February of each succeeding year (“CPI”). The change in the CPI from February 2023 to February 2024 was 3.36%. Therefore, the maximum authorized assessment rates for Fiscal Year 2024-2025 are the previous year’s maximum authorized assessment rate for each District increased by 3.36%. The amount of the assessments proposed does not exceed the authorized amount.
SECTION 8. A public hearing regarding the proposed assessments for the Districts shall be held by the City Council on July 10, 2024, at 5:00 p.m. or as soon thereafter as the matter may be heard in the City Council Chambers located at 38300 Sierra Highway, Suite B, Palmdale, California.
SECTION 9. The City Clerk is hereby authorized and directed to cause a notice of the hearing for the continuation of the assessments for the Districts to be given by publishing a notice once, at least fourteen (14) days before the date of the hearing above specified, in a newspaper circulated in the Districts.
Resolution No. CC 2024-033
SECTION 10. The City Clerk shall certify to the adoption of this resolution.
PASSED, APPROVED and ADOPTED this 5th day of June, 2024. _________________________________
Approved as to form: Austin Bishop, Mayor
ATTEST:
___________________________ _________________________________ William P. Curley, III Rochelle Scott, City Clerk
City Attorney
I, Rochelle Scott, City Clerk of Palmdale, California, do hereby certify that the foregoing resolution was duly passed, approved, and adopted by the City Council of the City of Palmdale at a regular meeting of said Council held on the 5 th day of June, 2024 by the following roll call vote:
AYES: ___________________________________________________________ NOES: ___________________________________________________________ ABSTAIN: ______________________ABSENT:___________________________ Date: ______________________________ _____________________________ Rochelle Scott, City Clerk
nbsgov.com
Prepared by:
Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2024/25 Engineer’s Report For:
Drainage Benefit Assessment Districts
May 2024
TABLE OF CONTENTS
1. Engineer’s Letter ............................................................................................................. 1
2. Introduction ................................................................................................................... 2 Background .............................................................................................................. 2 Process for Annual Assessment .............................................................................. 2 Legislative Context .................................................................................................. 3
3. Plans and Specifications .................................................................................................. 6
4. Estimate of Costs ............................................................................................................ 7
5. Method of Apportionment.............................................................................................. 9 Special Benefit ......................................................................................................... 9 General Versus Special Benefit ............................................................................. 10 Quantification General Benefit ............................................................................. 10 Method of Assessment.......................................................................................... 11 Cost of Living Inflator ............................................................................................ 12 Fiscal Year 2024/25 Maximum Assessment .......................................................... 13 Duration of Assessment ........................................................................................ 13 Appeals and Public Hearing ................................................................................... 13
6. Assessment Diagram ..................................................................................................... 14
7. Assessment Roll ............................................................................................................ 15
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 1
1. ENGINEER’S LETTER
WHEREAS, the City Council of the City of Palmdale (the “City”), State of California, under the Benefit Assessment Act of 1982 (the “Act”), directed NBS to prepare and file the Annual Engineer’s Report for the Drainage Benefit Assessment District No. 1 and No. 2006-02 (the “Districts”) for Fiscal Year 2024/25, in accordance with Article 4 of Chapter 6.4 of the Act and Article XIII D of the California Constitution. The report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2024/25, the diagram for the Districts, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the Districts in proportion to the special benefit received.
NOW THEREFORE, the assessments as detailed in this Engineer’s Report and as summarized in the table below are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the Districts in proportion to the special benefit received.
District Parcels
EDUs per
District(1)
FY 2024/25
Assessment
Amount
Proposed
Assessment
Rate per EDU
Maximum
Assessment
Rate Per EDU
DBAD No. 1 1,417 1,417.00 $75,837.84 $53.52 $53.52
DBAD No. 2006-02 32 6,588.85 72,345.42 10.98 56.66
Totals: 1,449 8,005.85 $148,183.26
(1) Equivalent Dwelling Unit. See “Method of Assessment” for explanation of EDU apportionment.
I, the undersigned, respectfully submit this Engineer’s Report and, to the best of my knowledge, information and belief, the Engineer’s Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Palmdale at the time of each District formation.
____________________________________________
John G. Egan, P. E.
Assessment Engineer
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 2
2. INTRODUCTION
Background
The City provides maintenance and servicing of certain publicly owned stormwater detention and drainage basins throughout the City. In order to fund the maintenance of these projects and improvements, the City has formed two Drainage Benefit Assessment Districts covering an area of approximately 6,600 acres and approximately 1,470 parcels. The Districts have been formed and the levies have been made pursuant to Section 54703 et seq. of the California Government Code, commonly known as the Benefit Assessment Act of 1982, and Article XIII D of the California Constitution (the “Article XIII D”).
Drainage Benefit Assessment District No. 1 (“DBAD No. 1”) (Anaverde Master Planned Community Avenue S at Approximately 20th Street West) is located within the Anaverde Master Planned Community at Avenue S and approximately 20th Street West. Drainage Benefit Assessment District No. 2006-02 (“DBAD No. 2006-02”) (Ritter Ranch Master Planned Community, Phase I through phase V, South of Elizabeth Lake Road at Approximately 40th Street West) is located within the Ritter Ranch Master Planned Community along Elizabeth Lake Road and west of the Anaverde Community.
Drainage Benefit Districts
District
Tract/Parcel
Map Land Use General Location
DBAD No. 1 Anaverde Residential 20th Street West and Avenue S DBAD No. 2006-02 Ritter Ranch Residential/
Commercial Elizabeth Lake Road and Ranch Center Drive
The Districts were formed in previous years; DBAD No. 1 was formed in 2004 and DBAD No. 2006-02 was formed in 2007. The developments required the formation of a drainage benefit assessment district as a condition of approval in order to provide the funds to maintain the drainage facilities for the developments. As a result, the formation of the Districts was approved by the property owners (on May 12, 2004 and January 3, 2007, respectively) pursuant to mailed ballot elections conducted in accordance with the Act and Article XIII D.
Process for Annual Assessment
In each subsequent year for which the assessment will be continued, the City Council may direct an Engineer’s Report to be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the Districts.
The City Council may also annually adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the assessment district for the fiscal year stated therein.
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 3 • Refers to the assessment district by its distinctive designation and indicates the general location of the district.
• Refers to the report of the engineer, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the district. • Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published.
Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.
Legislative Context
In 1996, California Voters adopted Proposition 218, the “Right to Vote on Taxes Act” which added Articles XIII C and XIII D to the California Constitution. Article XIII D imposes certain substantive and procedural requirements on any agency that wishes to levy special assessments.
Article XIII D imposes four basic substantive requirements on assessments1:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each parcel must be determined in relationship to the entirety of the capital improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided; and • The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and does not include any costs attributable to the general benefit.
1 California Constitution Article XIII D Section 4.
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 4 Since the initial passage of Proposition 218, several court rulings have helped provide context and direction on the practical implementation procedures and requirements for levying assessments. Several of the key concepts from these rulings are summarized below.
GENERAL BENEFIT
Article XIII D requires an agency to separate the general benefits from the special benefits conferred because only special benefits are assessable.
The Court of Appeal in Golden Hills Neighborhood Assn., Inc. v. City of San Diego (2011) (Golden Hills)2 clarified this concept by stating, “Separation and quantification of general and special benefits must be accomplished by apportioning the cost of a service or improvement between the two and assessing property owners only for the portion of the cost representing special benefits.” The Court of Appeal in Beutz v. County of Riverside (2010) (Beutz)3 quoted from the Legislative Analyst’s Office pamphlet titled “Understanding Proposition 218” which states an agency must, “estimate the amount of special benefit landowners would receive from the project or service, as well as the amount of ‘general benefit.’ This step is needed because Proposition 218 allows local government to recoup from assessments only the proportionate share of cost to provide the special benefit.” The Court in Beutz furthered this idea stating, “Separating the general from the special benefits of a public improvement project and estimating the quantity of each in relation to the other is essential if an assessment is to be limited to the special benefits.”
The Court of Appeal in Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority (2008) (SVTA) 4 clarified that general benefits are not restricted to benefits conferred only on persons and property outside the assessment district but can include benefits both conferred on real property located in the district or to the public at large. The “public at large” includes all members of the public, including those who live, work, and shop within the district, and not simply transient visitors.
BENEFIT-BASED NOT COST-BASED
In Bonander v. Town of Tiburon (2009) (Tiburon)5, the Court of Appeal clarified the idea that assessments must be apportioned based upon benefit rather than cost. The Court stated, “Proportionate special benefit is the basis upon which a project’s total assessable costs are apportioned among parcels within an assessment district.”
The assessment on a particular property cannot be based on the relative cost of the improvements, but rather the special benefit conferred on such property. The Court in Tiburon also stated, “an assessment represents the entirety of the cost of the improvement or property-related service, less any amount attributable to general benefits (which may not be assessed), allocated to individual properties in proportion to the relative special benefit conferred on the property.”
2 Golden Hill Neighborhood Assn. v. City of San Diego CA4/1, D062203 (Cal. Ct. App. 2013) 3 Beutz v. County of Riverside, 109 Cal. Rptr. 3d 851 (Cal. Ct. App. 2010) 4 Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority, 44 Cal. 4th 431 (2008). 5 Bonander v. Town of Tiburon, 147 Cal. App. 4th 1116 (Cal. Ct. App. 2007)
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 5
PUBLIC PROPERTY
Section 4, Subdivision (a) of Article XIII D states, in part, “Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.” Historically there had been differing opinions about whether this requirement that publicly owned property should not be exempt actually meant those properties must be assessed.
The Court of Appeal in Manteca Unified School District v. Reclamation District No. 17 et al (2017) (Manteca)6 clarified this issue by stating, “section 4, subdivision (a) of article XIII D of the California Constitution unambiguously conditions any continuing benefit assessment exemption on a showing by clear and convincing evidence of no special benefit.”
IMPRECISION
The Court in Tiburon acknowledged the difficulty of trying to precisely assign and measure special benefit, stating, “Any attempt to classify special benefits conferred on particular properties and to assign relative weights to those benefits will necessarily involve some degree of imprecision.” The Court in Tiburon went on to say that a formula assigning equal weight to different special benefits “may be a legally justifiable approach to measuring and apportioning special benefits, [but] it is not necessarily the only valid approach. Whichever approach is taken to measuring and apportioning special benefits, however, it must be both defensible and consistently applied.”
6 Manteca Unified School District v. Reclamation District No. 17 et al, C077906 (Cal. Ct. App. 2017)
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Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 6
3. PLANS AND SPECIFICATIONS
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the Districts defined in the Method of Assessment herein. Consistent with the Act, the improvements are generally described as follows:
Article XIII D of the California Constitution defines "maintenance and operation expenses" as, "the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement" (hereafter referred to as the “improvements”). The Districts funding includes, but is not limited to, the removal, repair, replacement and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and operation of the drainage improvements benefiting Districts parcels.
The improvements for DBAD No. 1 consist of five drainage basins (DB) located just outside of DBAD No. 1 along the southern boundary of DBAD No. 1, DB No. 1 (0.5 acres), DB No. 2 (0.5 acres), DB No. 5 (10.0 acres), DB No. 6 (3.0 acres), and DB No. 7 (4.0 acres). There is also one drainage basin located on the northern side of the California Aqueduct, DB No. 9 (15.0 acres).
The improvements for DBAD No. 2006-02 consist of 126,658 cubic feet of drainage basin/storm water improvements which are detailed in the Ritter Ranch Specific Plan on file with the City.
Plans and Specifications for the improvements of the Districts are voluminous and are not bound in this Engineer’s Report but by this reference are incorporated and made a part of this Engineer’s Report. The Plans and Specifications are on file in the office of the Director of Public Works where they are available for public inspection.7
7 As detailed in the Annual Engineer’s Report, City of Palmdale, Drainage Benefit Assessment Districts, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
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Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 7
4. ESTIMATE OF COSTS
Fiscal Year 2024/25 estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications are summarized below. The full itemized budget for the Districts is voluminous and is not bound in this Engineer’s Report but by reference is incorporated and made a part of this Engineer’s Report. The itemized budget is on file in the Department of Public Works, where it is available for public inspection. The tables below show the budget summary for each District.
Drainage Benefit Assessment District No. 1 Budget
Description
Proposed
FY 2024/25 Costs
Direct Maintenance Costs $55,355.41
Other Costs 20,482.43
Estimated Expenditures $75,837.84
Fiscal Year 2024/25 Net Amount to be Assessed $75,837.84 Total Equivalent Dwelling Units (EDUs) 1,417.00
Total Parcels 1,417
Total Cost Per EDU $53.52
Maximum Rate per EDU $53.52
Drainage Benefit Assessment District No. 2006-02 Budget Description
Proposed
FY 2024/25 Costs
Direct Maintenance Costs $52,812.16
Other Costs 19,533.26
Estimated Expenditures $72,345.42
Fiscal Year 2024/25 Net Amount to be Assessed $72,345.42 Total Equivalent Dwelling Units (EDUs) 6,588.85
Total Parcels 32
Total Cost Per EDU $10.98
Maximum Rate per EDU $56.66
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 8 The following cost descriptions apply to the budget8:
DIRECT COSTS
Maintenance Costs. Labor, Material, and Equipment - Includes all labor, material, and equipment required to properly maintain and service the drainage structures, and appurtenant facilities within the district, including the maintenance and servicing of fencing, and drainage facilities. All improvements within the district will be maintained and serviced on a regular basis. City staff will determine the frequency and specific maintenance operations required.
Utilities. Gas and Electric - The furnishing of electricity and gas required for the operation of the drainage structures, and appurtenant facilities such as pumps.
Renovation. Repairs, which are unforeseen and not normally included in the yearly maintenance cost. This may include repair of damage due to vandalism, storms, and frost. Planned upgrades of the improvements that provide a direct benefit to the district could also be included in renovation costs.
OTHER COSTS
Personnel/Overhead. The cost of City staff for providing the coordination for maintenance and servicing, responding to public concerns, and levying and collecting assessments. This includes reimbursement for time spent by Finance and Accounting, the City Attorney, the City Manager, and the Public Works staff.
Consultants. The cost of contracting with professionals to provide services specific to the levy and annual administration.
Professional Fees. These are the costs of contracting with professionals for annual certification of all irrigation back flow devices, and for professionals to provide any additional administrative or engineering services specific to the district such as the cost to prepare and mail notices of the public meeting and hearing, or preparation of assessment diagrams.
County Administration Fees. The costs charged by the County to place the assessments on the property tax rolls.
8 As detailed in the Annual Engineer’s Report, City of Palmdale, Drainage Benefit Assessment Districts, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 9
5. METHOD OF APPORTIONMENT
The following section includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout each District, as well as a description of the assessment methodology used to apportion the total assessment to properties within each District.
Previous annual Engineer’s Reports were prepared by a different engineer of record and specific language from the prior year Engineer’s Report9 has been referenced to describe the Method of Apportionment within the following section of this report.10 The Districts consist of all assessor parcels within the boundaries as defined by the Assessment Diagram included with this report and the parcels identified by the Assessor Parcel Numbers listed with the included levy roll. The parcel list includes all privately and publicly owned parcels with the boundaries. The method used for apportioning the assessment is based on the proportional special benefits to be derived by the properties in the Districts over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.
Special Benefit
The improvements are expected to confer certain special benefits to parcels within each District. Pursuant to the Prior Engineer’s Report, the special benefit conferred to parcels is more fully described as follows:
Each and every parcel within the Districts receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.
First, all of the improvements were conditions of approval for the creation or development of the parcels. In order to create or develop the parcels, the City of Palmdale required the developer to install and guarantee the maintenance of storm water control structures and appurtenant facilities to serve the parcels. Therefore, each and every parcel within the Districts could not have been developed in the absence of the installation and promised maintenance of these facilities.
In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the Districts because of the nature of the improvements. The proper maintenance of storm water control and appurtenant facilities specially benefit parcels within the Districts by alleviating excess water during periods of rain. This allows individual parcels to be used to their fullest extent. All of the above- mentioned improvements contribute to a specific enhancement of each of the parcels within the Districts.
9 Annual Engineer’s Report, City of Palmdale, Drainage Benefit Assessment Districts, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 (“Prior Engineer’s Report”). 10 Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Drainage Benefit Assessment Districts, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 10 General Versus Special Benefit
General benefit is an overall and similar benefit to the public at large resulting from the improvements to be maintained by the assessments levied. Within the Prior Engineer’s Report, the Engineer found that while the overwhelming majority of the benefit was special, there was a small amount of general benefit.
Specific language describing the relationship and proportion of Special Benefit versus General Benefit from the Prior Engineer’s Report has been included below:
In addition to the special benefits received by the parcels within the Districts, there are incidental general benefits conferred by the improvements.
The total benefits are thus a combination of the special benefits to the parcels within the Districts and the general benefits to the public at large and to adjacent property owners. The portion of the total drainage maintenance costs, which are associated with general benefits, will not be assessed to the parcels in the Districts, but will be paid from other City Funds.
Because the drainage facilities are located immediately adjacent to properties within the Districts and are maintained solely for the benefit of the properties within the Districts, any benefit received by properties outside of the Districts is merely incidental. It is estimated that the general benefit portion of the benefit received from the improvements for the Districts are less than one (1) percent of the total benefit. Nonetheless, the City has agreed to ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property.
Quantification General Benefit
Although the analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general.
General benefits cannot be funded by these assessments – the funding must come from other sources.
The maintenance and servicing of these improvements is also partially funded, directly and indirectly from other sources including the City of Palmdale, Los Angeles County, and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.). The funding from other sources more than compensates for general benefits, if any, received by the properties within the Districts.
STEP 1 – CALCULATE GENERAL BENEFIT
The general benefits from this assessment may be quantified as illustrated in the following table.
Calculation of General Benefit(1)
Benefit Factor
Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Increased safety from flood control 10 25% 2.5
Creation of individual lots for development or approval of building permits 90 0% 0
100 2.5
Total Calculated General Benefit = 2.5%
(1) Per the Prior Engineer’s Report.
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 11 As a result, the City will contribute at least 2.5% of the total budget from sources other than the assessment. The following contribution offsets any general benefits from the assessment services.
STEP 2 – CALCULATE THE CURRENT GENERAL BENEFIT CONTRIBUTION FROM THE CITY Pursuant to the Prior Engineer’s Report, this general benefit contribution is the sum of the following components:
The City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Districts’ improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 1%.
The City owns and maintains a storm drainage system along the border of the Districts’ improvements. This system serves to prevent flooding and associated damage to the improvements and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance and operation of the local storm drainage system is conservatively estimated to be 1%.
The City owns and maintains local public streets along the border of the Districts’ improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.
The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs and is conservatively estimated to contribute 25%.
Therefore, the total general benefit is conservatively quantified at 2.5% which is more than offset by the total non-assessment contribution towards general benefit of 28%.
Method of Assessment
The development of an assessment methodology requires apportioning benefit to determine the relative special benefit for each property. (As part of the transition between assessment engineers in 2010/2011, the existing methodology was reviewed and confirmed, and fundamentally maintained with some minor updates.) The precise language from the Prior Engineer’s Report has been provided below:
The Districts assessments are based on land use so that property owners are assessed in proportion to the benefits received. The land uses defined below are descriptive of the parcels expected to exist in the Districts. In the event there is a question regarding the land use designation of any parcel in the Districts the Director of Public Works will be responsible for administratively assigning one of the land uses listed below.
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 12 • Residential Single family residential parcels
• Condo Condominium or town home parcels
• Non-Res Non-residential parcels
• Exempt Parcels exempt by law from the assessment, or those parcels that do not benefit from the improvements
For DBAD No.1, in a single-family residential district, all the parcels in the Districts receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements. Therefore, each parcel is assessed an equal amount.
Storm drain improvements intercept storm runoff from the properties and convey the runoff through the area in a controlled manner providing flood protection. To properly serve development in the Districts the developers were required to provide storm water retention/detention basins within their projects.
Since storm runoff is a function of area the special benefit shall be apportioned to the respective developed lots or parcels in the Districts on a gross acreage basis net of arterial and collector streets. Within a residential tract, once the improvements have been allocated based on acreage as described above, it will be apportioned further based on the number of similar lots or parcels or multi-family units such that each lot or parcel or unit is assessed an equal amount. Within non- residential developments, the improvement costs shall be apportioned based on net parcel area.
Parcels in the Districts will be assigned a weighting factor known as an equivalent dwelling unit (EDU). This method is used to relate dissimilar land uses such as non-residential and residential.
Single family residential parcels are assigned an EDU of 1.0. The total number of EDUs in a District is divided into the total balance to levy for the district. This establishes the levy per EDU (rate). The rate is then multiplied by the parcel's individual number of EDUs to establish the parcel's levy amount.
The following table shows the EDU factors for each parcel type in the Districts.
Property Type Factor Basis
Developed/Vacant Residential 1.00 Parcel
Developed/Vacant Multi-Family 1.00 Unit
Developed/Vacant Non-Residential 6.00 Acre
Cost of Living Inflator
Annually, the assessment rates for the Districts may be increased, based upon the Consumer Price Index, All Urban Consumers, for the Los Angeles-Long Beach-Anaheim Area ("CPI”), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Assessment Engineer shall compute the percentage difference between the CPI for February of each year and the CPI for the previous February and shall then adjust the existing assessment rates by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the
City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 13 preparation of such index, the Assessment Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living. 11 The annual calendar year percentage change in the CPI applicable to the Fiscal Year 2024/25 assessment is
3.36%, based on the increase of the February 2023 to February 2024 CPI of 3.36%.
Fiscal Year 2024/25 Maximum Assessment
The maximum authorized assessment rate for Fiscal Year 2024/25 is increased by 3.36% which equates to $53.52 per EDU for DBAD No. 1 and $56.66 per EDU for DBAD No. 2006-02. Each District’s budget, provided in the Estimate of Costs section of this Engineer’s Report, proposes assessments for Fiscal Year 2024/25 at the rate of $53.52 per EDU for DBAD No. 1, which is equal to the maximum authorized assessment rate, and $10.98 per EDU for DBAD No. 2006-02 which is less than the maximum authorized assessment rate.
Duration of Assessment
DBAD No. 1 was formed in 2004 and DBAD No. 2006-02 was formed in 2007. It is proposed that the assessments be continued every year thereafter, so long as the drainage improvements need to be maintained and improved, and the City requires funding from the assessments for these improvements in each District. As noted previously, the assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the assessment, improvements to be provided, and other specifics of the assessment. In addition, the City Council must hold an annual public hearing to continue the assessment.
Appeals and Public Hearing
Any property owner who feels that the assessment levied on the subject property is in error, as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Palmdale Public Works Department. Any such appeal is limited to correction of an assessment during the then current fiscal year or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City of Palmdale Public Works Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the Public Works Engineer of the City of Palmdale or her or his 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 dispute over the decision of the City Engineer or her or his designee shall be referred to the Director of Public Works of the City of Palmdale, and the decision of the Director of Public Works of the City of Palmdale shall be final.
11 As detailed in the Annual Engineer’s Report, City of Palmdale, Drainage Benefit Assessment Districts, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
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Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 14
6. ASSESSMENT DIAGRAM
The boundaries of the Districts are displayed on the following Assessment Diagram. The lines and dimensions of each lot or parcel within the Districts are those lines and dimensions shown on the maps of the County Assessor of the County of Los Angeles, at the time this Engineer’s Report was prepared, and are incorporated by reference herein and made part of this Engineer’s Report.
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Drainage Benefit Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 15
7. ASSESSMENT ROLL
Assessor’s parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor’s secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.
A listing of assessor’s parcels subject to the assessments for Fiscal Year 2024/25, along with the assessment amounts, is on file in the office of the City Clerk and incorporated herein by reference. Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the charge amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method outlined in the method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.
The following table summarizes the Fiscal Year 2024/25 assessments for the Districts.
District Parcels
EDUs per
District
FY 2024/25
Maximum
Assessment Rate
Per EDU
FY 2024/25
Assessment
Rate Per EDU
FY 2024/25
Assessment
Amount
DBAD No. 1 1,417 1,417.00 $53.52 $53.52 $75,837.84
DBAD No. 2006-02 32 6,588.85 56.66 10.98 72,345.42
Totals: 1,449 8,005.85 $148,183.26
City Council Staff Report
DATE: JUNE 5, 2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: PUBLIC WORKS DEPARTMENT
ENGINEERING DIVISION
DISTRICT: ALL
SUBJECT: ADOPT RESOLUTION NO. CC 2024-036, A RESOLUTION OF THE
CITY COUNCIL OF THE CITY OF PALMDALE DECLARING ITS
INTENTION TO CONTINUE ASSESSMENTS FOR FISCAL YEAR
2024-2025, PRELIMINARILY APPROVE THE ANNUAL ENGINEER’S
REPORTS AND PROVIDE NOTICE OF PUBLIC HEARING FOR THE
CITY OF PALMDALE LANDSCAPE MAINTENANCE ASSESSMENT
DISTRICTS AND ANNEXATIONS , PARK MAINTENANCE AND
RECREATION IMPROVEMENT DISTRICT, AND STREETLIGHT
MAINTENANCE ASSESSMENT DISTRICTS AND ANNEXATIONS
RECOMMENDATION
Staff recommends that the City Council:
1. Adopt Resolution No. CC 2024-036, a Resolution of the City Council of the City of Palmdale declaring its intention to continue assessments for Fiscal Year 2024 - 2025;
2. Preliminary approval of the annual Engineer’s Reports;
3. Authorize the Mayor to execute Resolution No. CC 2024-036, a Resolution of the City Council of the City of Palmdale declaring its intention to continue assessments for Fiscal Year 2024-2025; and,
4. Provide notice of public hearing for the City of Palmdale Landscape Maintenance Assessment Districts and Annexations, Park Maintenance and Recreation Improvement District, and Streetlight Maintenance Assessment District s and Annexations.
Report to Mayor and City Council
Re: Resolution No. CC 2024-036
June 5, 2024
BACKGROUND
The City of Palmdale Landscape Maintenance Assessment Districts and Annexations, Park Maintenance and Recreation Improvement District, and Streetlight Maintenance Assessment Districts and Annexations (all combined and referred to as the “Districts”) were approved by property owners pursuant to several mailed ballot elections conducted in accordance with Article XIIID of the California Constitution.
The purpose of the Landscape Maintenance Assessment Districts and Annexations is to fund the installation, maintenance, and servicing of ornamental structures, landscaping, including trees, shrubs, grass and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices and drywells located in public places within the boundaries of the Landscape Maintenance Assessment Districts and Annexations.
The purpose of the Park Maintenance and Recreation Improvement District is to fund the installation, maintenance, and servicing of public parks and recreational facilities throughout the City.
The purpose of the Streetlight Maintenance Assessment Districts and Annexations is to fund the installation, maintenance, and servicing of any authorized improvements under the Act, including, but not limited to, streetlight, traffic signal, and highway safety light improvements, and any facilities appurtenant to any of the aforementioned or which are necessary or convenient for the maintenance or servicing thereof.
The Landscaping and Lighting Act of 1972 requires that each year, the districts have a detailed annual engineer’s report approved by the city council to continue the annual assessment levy.
DISCUSSION
On May 1, 2024, the City Council took the first step to continue assessing the levies for Fiscal Year 2024-2025 by adopting Resolution No. CC 2024-035, directing NBS, the Engineer of Work, to prepare the annual Engineer’s Reports for the Districts for Fiscal Year 2024-2025.
Resolution No. CC 2024-036 is the second step, providing the intention to continue the assessments for Fiscal Year 2024-2025, preliminarily approving the annual Engineer’s Reports prepared by NBS, and establishing the date, time, and place of a public hearing to receive testimony regarding the continued assessments to be placed on Los Angeles County tax rolls.
Report to Mayor and City Council
Re: Resolution No. CC 2024-036
June 5, 2024
The third and final step will be the public hearing regarding the final approval of the annual Engineer’s Reports and the ordering of the levies for Fiscal Year 2024-2025, which will be held by the City Council on July 10, 2024.
The annual Engineer’s Reports contain the information required by the Landscaping and Lighting Act of 1972 and Articles XIV and XI of the California Constitution (Proposition 218) determining the special benefit to property owners within each district, identifying the methodology for assigning assessments to each parcel and estimating the cost for improvements. The annual Engineer’s Reports establish the important foundation and justification for the continued collection of the assessments for Fiscal Year 2024-2025.
FISCAL IMPACT
$15,445,000; the annual Engineer’s Reports indicate the proposed assessments for the Districts and are included as attachments.
The Fiscal Year 2024-2025 annual assessment inflator for the Landscape Maintenance Assessment Districts and Annexations may be based on February or March CPI, depending on the approved methodology when each district/annexation was formed. For the districts/annexations that are increased based on the February CPI, the maximum assessment rates are increased by 3.36%. For the districts/annexations that are increased based on the March CPI, the maximum assessment rates are increased by
4.03%. The total proposed assessment for all districts combined is approximately $7,403,300.
For the Park Maintenance and Recreation Improvement District, the Fiscal Year 2024- 2025 assessment inflator is 3%, and the total proposed assessment for the district is approximately $3,163,700.
For Streetlight Maintenance Assessment Districts and Annexations, the Fiscal Year 2024- 2025 assessment inflator is 3.36%, and the total proposed assessment for all districts is approximately $4,878,000.
Report to Mayor and City Council
Re: Resolution No. CC 2024-036
June 5, 2024
STRATEGIC PLAN
Goal II: Ensure long-term fiscal health of the City and maintain funding for services.
A. Manage resources, costs, and liabilities to ensure the City’s long-term fiscal health.
B. Establish healthy reserves for ongoing replacement and repair of capital assets while stabilizing annual spending.
Prepared by: Lynn Glidden, P.E. Director of Public Works Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Ronda Perez, City Manager
Approved as to form: William P. Curley, III, City Attorney
ATTACHMENTS
Reso. No. CC 2024-036
Rpt Fiscal Year 2024-25 Combined Engineer’s Report: Landscape Maintenance Assessment Districts and Annexations
Rpt Fiscal Year 2024-25 Engineer’s Report: Park Maintenance and Recreation Improvement District
Rpt Fiscal Year 2024-25 Engineer’s Report: Streetlight Maintenance Assessment Districts and Annexations
CITY COUNCIL
CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. CC 2024-036
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE
DECLARING ITS INTENTION TO CONTINUE ASSESSMENTS FOR
FISCAL YEAR 2024-2025, PRELIMINARILY APPROVING THE ANNUAL
ENGINEER'S REPORTS, AND PROVIDE NOTICE OF PUBLIC
HEARING FOR THE CITY OF PALMDALE LANDSCAPE MAINTENANCE
ASSESSMENT DISTRICTS AND ANNEXATIONS, PARK
MAINTENANCE AND RECREATION IMPROVEMENT DISTRICT, AND
STREETLIGHT MAINTENANCE ASSESSMENT DISTRICTS AND
ANNEXATIONS
WHEREAS, the City of Palmdale Landscape Maintenance Assessment Districts and Annexations (the “Landscape Assessment Districts”), Park Maintenance and Recreation Improvement District (the “Park District”), and Streetlight Maintenance Assessment Districts and Annexations (the “Streetlight Assessment Districts,” or all together, the Landscape Assessment Districts, Park District, and Streetlight Assessment Districts may be referred to as the “Districts”) were approved by property owners pursuant to mailed ballot elections conducted in accordance with Article XIIID of the California Constitution, and the Landscaping and Lighting Act of 1972 (the “Act”), Part 2 of Division 15 of the California Streets and Highways Code (commencing with Section 22500 thereof); and
WHEREAS, NBS has been designated as the Engineer of Work for purposes of these proceedings (the “Engineer of Work”) and ordered to prepare the Engineer’s Reports in accordance with the Act and Article XIIID of the California Constitution; and WHEREAS, the Engineer of Work has filed the Engineer’s Reports (the “Reports”) with the City Clerk, copies of which have been submitted to this City Council, which Reports containing the information required by the Act, including (a) a calculation of the portion of the services to be provided by the Districts that constitute a special benefit to the parcels in the Districts; (b) a methodology for assigning assessments to individual parcels; (c) a listing of each lot or parcel of property that would be subject to the proposed assessment, including public parcels; (d) the estimate of cost for the improvements; and (e) the amount of the proposed assessment for each lot or parcel for the Fiscal Year 2024-2025.
NOW, THEREFORE, BE IT RESOLVED, THE CITY COUNCIL OF THE CITY OF
PALMDALE DOES HEREBY FIND, DETERMINE, RESOLVE AND ORDER AS FOLLOWS:
SECTION 1. The foregoing recitals are true and correct.
Resolution No. CC 2024-036
SECTION 2. This City Council intends to continue levying and collecting assessments within the Districts for Fiscal Year 2024-2025.
SECTION 3. The Reports, in the form on file with the City Clerk, are hereby received, filed, and preliminarily approved.
SECTION 4. The proposed improvements to be made in the Landscape Assessment Districts may be described as follows: the installation, maintenance, and servicing of ornamental structures, landscaping, including trees, shrubs, grass and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices and drywells located in public places within the boundaries of the Districts.
Maintenance means the furnishing of services and materials for the ordinary and usual maintenance operation of the ornamental structures, landscaping, and appurtenant facilities, including repair, removal, or replacement of all or part of any of the ornamental structures, landscaping or appurtenant facilities; providing for the life, growth, health, and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, and treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste; and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. Servicing means the furnishing of electricity for the lighting and operation of the ornamental structures, landscaping, and appurtenant facilities, water for the irrigation and control of the landscaping, and the maintenance of any of the ornamental structures, landscaping, and appurtenant facilities.
Within the Park District, the existing and proposed improvements to be undertaken are generally described as: installation, maintenance, and servicing of public facilities, including but not limited to landscaping, sprinkler systems, park grounds, park facilities, amphitheaters, landscape corridors, ground cover, shrubs and trees, street frontages, multi-use trails, campsites and picnic areas, equestrian facilities, playground equipment and hardcourt areas, senior and community centers, drainage systems, lighting, fencing, entry monuments, sport and recreation fields, concession stands, basketball courts, tennis courts, running tracks, aquatic parks, swimming pools and pool enclosures, other recreational facilities, security guards, graffiti removal and repainting, and labor, materials, supplies, utilities, and equipment, as applicable, for property owned, operated or maintained by the City of Palmdale. Installation means the construction of recreational improvements, including, but not limited to, land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage, lights, playground equipment, play courts, recreational facilities, and public restrooms. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of said improvements, including repair, removal, or replacement of all or part of any improvement; providing for the life, growth, health, and beauty of landscaping; and cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti. Servicing means furnishing electricity and water for the improvements.
Resolution No. CC 2024-036
Within the Streetlight Assessment Districts, the existing and proposed improvements to be undertaken may be described as follows: the installation, maintenance, and servicing of any authorized improvements under the Act, including, but not limited to, streetlight, traffic signal, and highway safety light improvements, and any facilities which are appurtenant to any of the aforementioned or which are necessary or convenient for the maintenance or servicing thereof.
SECTION 5. The general location and boundaries of the existing Districts are shown on maps on file in the office of the Director of Public Works, are incorporated herein by reference, and are open to public inspection.
The designation of the Landscape Assessment Districts is as follows:
District Nos. 1997-1, 2, 6, 7, 9, 10, 13, 14, 17, 19, 20, 23, 24, 24-1, 24-2, 24-3, 24-5, 25, 26, 28, 29, 31, 33, 35, 36, 41, 43, 46, 48, 49, 51, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 69, 70, 72, 73, 75, 76, 78, 80, 83, 84, 85, 86, 87, 88, 89, 93, 94, 96, 97, 98, 99, 100, 102, 105, 107, 110, 111, 114, 115, 116, 119, 120, 121, 122, 123, 125, 126, 127, 128, 129, 131, 133, 135, 136, 139, 140, 143, 144, 145, 146, 148, 151, 152, 153, 154, 156, 157, 160, 163, 165. 167, 168, 171, 175, 176, 177, 178, 179, 183, 188, 189, 190, 191, 192, 193, 195, 199, 203, 204, 206, 207, 213, 216, 220, 224;
District Nos. 1998-5, 11, 12, 15, 16, 21, 22, 30, 32, 37, 39, 40, 42, 52, 56, 68, 77, 92, 103, 109, 112, 137, 212, 214;
District Nos. 1999-106, 113, 138, 150, 182, 201, 202, 222, 233, 234; District Nos. 2000-24-6, 44, 82, 219, 235;
District Nos. 2001-236, 237, 238;
District Nos. 2002-141, 239, 240, 242, 243, 244, 251, 252, 253, 254, 255, 256; District Nos. 2003-197, 245, 246, 259, 260;
District Nos. 2004-180, 221, 241, 247, 248, 257, 261, 262, 264, 265, 266, 267, 268, 271, 272, 274, 276, 277, 900;
District Nos. 2005-159, 184, 217, 256-01, 263, 272-01, 273, 275, 278, 279, 281, 282, 283, 286, 287, 289, 292, 293, 296, 299;
District Nos. 2006-173, 272-02, 292-01, 294, 295, 297, 298, 301, 302, 314, 315, 901;
District Nos. 2007-304, 312, 313, 316, 318, 319, 320;
Resolution No. CC 2024-036
District Nos. 2014-321 and 322;
The designation of the Park District is as follows: Park Maintenance and Recreation Improvement District;
The designation of the Streetlight Assessment Districts is as follows:
District No. 1, located throughout the City includes Annexation Nos. 001; 003 through 007; 009; 011; 013 through 080; 082 through 092; 095 through 097; 099 through 111; 113 through 117; 119 through 132; 134 through 137; 139 through 141, 144 through 152, 154, 186 and 203.
District No. 2, located in the Anaverde Master Planned Community consists of 2 annexations, 800 and 801.
District No. 3, located in the Master Planned Community of Ritter Ranch consists of one annexation, 900.
District No. 4, located throughout the City includes Annexation Nos. 155 through 170, 172 through 175, 178, 180, 184, and 193.
District No. 5, located throughout the City, includes one district, No. 91616, which was previously covered under the Los Angeles County Lighting Maintenance District No. 1616. LA County administered the streetlight assessments and managed the streetlight improvements up to Fiscal Year 2013-2014. Starting Fiscal Year 2014-2015, the City of Palmdale took over these functions from the County.
SECTION 6. The reports are hereby referred to for a full and detailed description of the improvements, the boundaries of the Districts, and the assessments upon assessable lots and parcels of land within the Districts.
SECTION 7. The assessments for the Landscape Assessment Districts are subject to an annual adjustment tied to the annual change in the Consumer Price Index (“CPI”) for the Los Angeles Area as of February or March of each succeeding year. The change in the CPI from February 2023 to February 2024 was 3.36%. The change in the CPI from March 2023 to March 2024 was 4.03%. Therefore, for Fiscal Year 2024-2025, the maximum authorized assessment rates, which are based on the February CPI are the previous year's maximum authorized assessment rate for each District increased by
3.36%. The maximum authorized assessment rates, which are based on the March CPI, are the previous year's maximum authorized assessment rate for each District increased by 4.03%. The amount of the assessment proposed does not exceed the authorized amount.
The assessment for the Park District is subject to an annual adjustment tied to the annual change in the CPI for the Los Angeles Area as of January of each Resolution No. CC 2024-036
succeeding year, with the maximum annual adjustment not to exceed 3%. Any change in the CPI over 3% shall be cumulatively reserved as the “Unused CPI” and shall be used to increase the maximum authorized assessment rate in years in which the CPI is less than 3%. The maximum authorized assessment rate is equal to the maximum assessment rate in the first fiscal year the assessment was levied and adjusted annually by the minimum of (a) 3% or (b) the change in the CPI plus any Unused CPI as described above. The change in the CPI from January 2023 to January 2024 was
2.53%. Therefore, the maximum authorized assessment rate for Fiscal Year 2024-2025 is increased by 3%. The amount of the assessment proposed does not exceed the authorized amount.
The assessments for the Streetlight Assessment Districts are subject to an annual adjustment tied to the annual change in the CPI for the Los Angeles Area as of February of each succeeding year. The change in the CPI from February 2023 to February 2024 was 3.36%; therefore, for Fiscal Year 2024-2025, the maximum authorized assessment rates are the previous year's maximum authorized assessment rate for each District increased by 3.36%. District No. 1, Annexation Nos. 186 and 203, include a maximum annual adjustment not to exceed 3%; therefore, the maximum authorized assessment rates for Fiscal Year 2024-2025 are increased by 3%. The assessment amount proposed for all Streetlight Assessment Districts does not exceed the authorized amount.
SECTION 8. The City Council shall hold a public hearing concerning the proposed assessments for the Districts on July 10, 2024 at 5:00 p.m., or as soon thereafter as the matter may be heard, in the City Council Chambers located at 38300 Sierra Highway, Suite B, Palmdale, California, in accordance with Chapter 3, Section 22626 of the Act.
SECTION 9. The City Clerk is hereby authorized and directed to cause a notice of the hearing for the continuation of the assessments for the Districts to be given by publishing a notice once, at least ten (10) days before the date of the hearing above specified, in a newspaper circulated in the Districts.
Resolution No. CC 2024-036
SECTION 10. The City Clerk shall certify to the adoption of this resolution.
PASSED, APPROVED and ADOPTED this 5th day of June, 2024. _________________________________
Approved as to form: Austin Bishop, Mayor
ATTEST:
___________________________ _________________________________ William P. Curley, III, Rochelle Scott, City Clerk
City Attorney
I, Rochelle Scott, City Clerk of Palmdale, California, do hereby certify that the foregoing resolution was duly passed, approved, and adopted by the City Council of the City of Palmdale at a regular meeting of said Council held on the 5 th day of June, 2024 by the following roll call vote:
AYES: ___________________________________________________________ NOES: ___________________________________________________________ ABSTAIN: ______________________ABSENT:___________________________ Date: ______________________________ _____________________________ Rochelle Scott, City Clerk
nbsgov.com
Prepared by:
Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
Fiscal Year 2024/25 Combined Engineer’s Report For:
Landscape Maintenance Assessment Districts
and Annexations
May 2024
TABLE OF CONTENTS
1. Engineer’s Letter ............................................................................................................. 1
2. Introduction ................................................................................................................... 2
2.1 Background .............................................................................................................. 2
2.2 Assessment District Inventory ................................................................................. 2
2.3 District Changes ....................................................................................................... 3
2.4 Process for Annual Assessment .............................................................................. 5
2.5 Legislative Context .................................................................................................. 6
3. Plans and Specifications .................................................................................................. 8
4. Estimate of Costs ............................................................................................................ 9
5. Method of Apportionment............................................................................................ 11
5.1 Special Benefit ....................................................................................................... 11
5.2 Quantification of General Benefit ......................................................................... 12
5.3 Method of Assessment.......................................................................................... 14
5.4 Cost of Living Inflator ............................................................................................ 14
5.5 Fiscal Year 2024/25 Maximum Assessment Rates ................................................ 18
5.6 Duration of Assessment ........................................................................................ 18
5.7 Appeals and Interpretation ................................................................................... 18
6. Assessment Diagram ..................................................................................................... 19
7. Landscape Maintenance Districts Area Maintained ....................................................... 20
8. Assessment Roll ............................................................................................................ 25
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 1
1. ENGINEER’S LETTER
WHEREAS, the City Council of the City of Palmdale (the “City”), State of California, under the Landscaping and Lighting Act of 1972 (the “Act”), directed NBS to prepare and file the Combined Annual Engineer’s Report for the Landscape Maintenance Assessment Districts and Annexations (the “Assessment Districts” or “Districts”) for Fiscal Year 2024/25, in accordance with Article 4 of Chapter 1 of the Act and Article XIII D of the California Constitution. The report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2024/25, the diagram for the Assessment Districts, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the Assessment Districts in proportion to the special benefit received.
NOW THEREFORE, the assessments as detailed in this Engineer’s Report and as summarized in the table below are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the Assessment Districts in proportion to the special benefit received.
District
Parcel
Count(1)
Total
EDUs(2)
Proposed FY 2024/25
Assessment Amount
Landscape Maintenance Assessment
Districts and Annexations(3) 28,791 27,609.09 $7,403,282.72 (1) Includes parcels levied and active parcels not yet subject to the assessment. (2) Includes only EDUs for districts which are levied in Fiscal Year 2024/25. (3) A list of the Assessment Districts and annexations containing the total proposed Fiscal Year 2024/25 assessments, the number of parcels assessed and assessment rate are detailed in Section 8 of this Engineer’s Report.
I, the undersigned, respectfully submit this Engineer’s Report and, to the best of my knowledge, information and belief, the Engineer’s Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Palmdale at the time of each District formation.
____________________________________________
John G. Egan, P. E.
Assessment Engineer
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 2
2. INTRODUCTION
2.1 Background
The City provides maintenance and servicing of certain publicly owned landscaped areas and detention basins throughout the City. In order to fund the maintenance of these landscaping projects and improvements, the City has formed 251 Landscape Maintenance Assessment Districts and Annexations with approximately 29,000 parcels. The Assessment Districts have been formed and the assessment levies have been made pursuant to Part 2 of Division 15 of the California Streets and Highways Code, commonly known as the Landscape and Lighting Act of 1972, and Article XIII D of the California Constitution (the “Article XIII D”).
2.2 Assessment District Inventory
Currently there are 246 existing Assessment Districts covering approximately 29,000 parcels. This Engineer’s Report covers the 246 existing Assessment Districts. The City currently maintains landscape for only 234 Assessment Districts, encompassing about 27,250 parcels, and over 217 acres of landscaping located throughout the City. Although some Assessment Districts have been formed, the local improvements have not yet been installed and the City has not taken over the maintenance of their landscaping. Most of the Assessment Districts are comprised of residential parcels, both single-family and multi-family, with the exception of a few commercial developments.1 A complete list of the Assessment Districts including the number of parcels and the area of landscaping maintained is included in Sections 7 and 8 of this Engineer’s Report. In addition to the existing 246 Assessment Districts, there are several developments throughout the City that were covered under the original district, prior to 1996, and are not included within the existing 246 Assessment Districts. The developments and reason for their exclusion are as follows:
• There are 20 developments within the City that were originally maintained by the City. These 20 developments failed to receive voter approval in 1996 and, therefore, are no longer maintained by the City;
• There are 23 developments within the City, which have no landscaping improvements and are, therefore, not maintained by the City; and
• There are 10 developments within the City, which have been combined with other developments when the Assessment Districts were approved.
The designation of the existing Assessment Districts is as follows:
Assessment District Nos. 1997-1, 2, 6, 7, 9, 10, 13, 14, 17, 19, 20, 23, 24, 24-1, 24-2, 24-3, 24-5, 25, 26, 28, 29, 31, 33, 35, 36, 41, 43, 46, 48, 49, 51, 58, 59, 60, 61, 62, 63, 64, 65, 66, 67, 69, 70, 72, 73, 75, 76, 78, 80, 83, 84, 85, 86, 87, 88, 89, 93, 94, 96, 97, 98, 99, 100, 102, 105, 107, 110, 111, 114, 115, 116, 119, 120, 121, 122, 123, 125, 126, 127, 128, 129, 131, 133, 135, 136, 139, 140, 143, 144, 145, 146, 148, 151, 152, 153,
1 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 3 154, 156, 157, 160, 163, 165. 167, 168, 171, 175, 176, 177, 178, 179, 183, 188, 189, 190, 191, 192, 193, 195, 199, 203, 204, 206, 207, 213, 216, 220, and 224;
Assessment District Nos. 1998-5, 11, 12, 15, 16, 21, 22, 30, 32, 37, 39, 40, 42, 52, 56, 68, 77, 92, 103, 109, 112, 137, 212, and 214;
Assessment District Nos. 1999-106, 113, 138, 150, 182, 201, 202, 222, 233, and 234; Assessment District Nos. 2000-24-6, 44, 82, 219, and 235; Assessment District Nos. 2001-236, 237, and 238;
Assessment District Nos. 2002-141, 239, 240, 242, 243, 244, 251, 252, 253, 254, 255, and 256; Assessment District Nos. 2003-197, 245, 246, 259, and 260; Assessment District Nos. 2004-180, 221, 241, 247, 248, 257, 261, 262, 264, 265, 266, 267, 268, 271, 272, 274, 276, 277, and 900;
Assessment District Nos. 2005-159, 184, 217, 256-01, 263, 272-01, 273, 275, 278, 279, 281, 282, 283, 286, 287, 289, 292, 293, 296, and 299;
Assessment District Nos. 2006-173, 272-02, 292-01, 294, 295, 297, 298, 301, 302, 314, 315, and 901; Assessment District Nos. 2007-304, 312, 313, 316, 318, 319, and 320; Assessment District Nos. 2014-321 and 2014-322; and
Assessment District Nos. 2020-290 and 2020-324. For details of the assessments, refer to the annexation Engineer’s Report approved on January 12, 2022 and the amended on May 4, 2022 for Assessment District No. 2020-290. Refer to the annexation Engineer’s Report approved on November 3, 2021 for Assessment District No. 2020-324.
2.3 District Changes
The following information highlights certain Assessment Districts that have had modifications from their original formation or require individual budgetary attention.2 Annexation 97-24-5B is assessed under Annexation 97-24-5.
Beginning with Fiscal Year 2001/02, the landscaping within Assessment District No. 140, located on the southeast corner of 60th Street West and Avenue N-4, is maintained by Assessment District No. 140's homeowner's association (HOA). For Fiscal Year 2001/02, Assessment District No. 140's assessment was lowered to $40 per parcel. Therefore, Assessment District No. 140's annual assessments only include administrative costs to provide compliance monitoring for maintenance standards and quality.
Beginning with Fiscal Year 2006/07, the landscaping within Assessment District No. 251, located south of Avenue N on the west side of 50th Street West and Assessment District No. 2004-900, will be maintained by each Assessment District’s respective HOA. For Fiscal Year 2009/10, Assessment District No. 251’s assessment rate was lowered to $47.46 per parcel. Therefore, Assessment District No. 251's annual
2 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 4 assessments only include administrative costs to provide compliance monitoring for maintenance standards and quality.
The following Assessment Districts are commercial development and the assessments are calculated based on acreage (see the Method of Assessment section of this Engineer’s Report):
1. Assessment District No. 152, located between Avenue O-8 and Avenue P, east of 15th Street West and west of the Antelope Valley Freeway;
2. Assessment District No. 154, located on the northwest corner of Avenue N and 10th Street West; and
3. Assessment District No. 195, located on the northeast corner of Avenue Q and 5th Street West.
Assessment District No. 80 is a mobile home district that is located on Rancho Vista Boulevard and approximately Avenue N-8. The assessments are calculated based on acreage (see the Method of Assessment section of this Engineer’s Report).
Beginning with Fiscal Year 2001/02, Assessment District Nos. 115 and 192 received a decrease in their per parcel assessment. This was due to the removal of drainage facilities and the elimination of the maintenance associated with those facilities.
Beginning Fiscal Year 2006/07, for Assessment District No. 256, Annexation No. 01, there was one additional parcel added to the southeast corner of Tract No. 52490. This parcel was added at the request of the property owner.
Beginning with Fiscal Year 2008/09, in Assessment District No. 268 only developed parcels will be assessed in Phase 1 and 2 and a portion of Phases 3, 4, and 5. Only a portion of the landscape improvements were installed and accepted for maintenance.
All parcels included within Assessment District Nos. 292 and 292-01 are combined and identified under Assessment District No. 292. Beginning with Fiscal Year 2009/10, the assessments for Assessment District Nos. 292 and 292-01 has been amended to $539.88. Assessment District No. 292 is to have no assessment for either the multipurpose trail along 70th Street West or the offsite flood control basin at the southwest corner of 65th Street West and Avenue M.
For Fiscal Year 2009/10 Assessment District No. 297 was credited $20,419.71 and no further assessments were levied. No landscape improvements were constructed and Tentative Tract Map 61610, for which Assessment District No. 297 was formed, has expired and no property entitlement exists on the property anymore.
Beginning with Fiscal Year 2011/12, Assessment District No. 900 shall not be levied an assessment as the City does not maintain the local improvements.
Assessment District No. 2004-277 has been dissolved as of April 6, 2016. The HOA will undertake the maintenance of all improvements and services beginning Fiscal Year 2016/17.
The City does not assess Assessment District Nos. 2005-297, 2006-173, 2006-302, 2007-312, 2007-313, 2007-316, 2007-318, 2007-319, 2007-320, 2014-321, 2014-322, and 2006-901 because the landscaping has not been completed or accepted for maintenance. For Fiscal Year 2024/25, these Assessment Districts will receive a credit towards their assessment resulting in a zero assessment.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 5 The annexation Engineer’s Report was approved for Assessment District No. 2020-290 on January 12, 2022 and a reduction of the rate was subsequently approved with the Amended Engineer’s Report on May 4, 2022.
Beginning in Fiscal Year 2024/25, the maximum assessment rates for the following districts were adjusted down based on the results of a district wide financial review and evaluation: 1998-11, 1997-24-5, 1998-32, 1997-65, and 2005-217.
2.4 Process for Annual Assessment
As required by the procedures specified in the Act, an Engineer’s Report must be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district.
The City Council must also annually adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the assessment district for the fiscal year stated therein.
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
• Refers to the assessment district by its distinctive designation and indicates the general location of the assessment district.
• Refers to the report of the engineer, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district. • Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published.
Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 6
2.5 Legislative Context
In 1996, California Voters adopted Proposition 218, the “Right to Vote on Taxes Act” which added Articles XIII C and XIII D to the California Constitution. Article XIII D imposes certain substantive and procedural requirements on any agency that wishes to levy special assessments.
Article XIII D imposes four basic substantive requirements on assessments3:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each parcel must be determined in relationship to the entirety of the capital improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided; and • The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and does not include any costs attributable to the general benefit.
Since the initial passage of Proposition 218, several court rulings have helped provide context and direction on the practical implementation procedures and requirements for levying assessments. Several of the key concepts from these rulings are summarized below.
GENERAL BENEFIT
Article XIII D requires an agency to separate the general benefits from the special benefits conferred because only special benefits are assessable.
The Court of Appeal in Golden Hills Neighborhood Assn., Inc. v. City of San Diego (2011) (Golden Hills)4 clarified this concept by stating, “Separation and quantification of general and special benefits must be accomplished by apportioning the cost of a service or improvement between the two and assessing property owners only for the portion of the cost representing special benefits.” The Court of Appeal in Beutz v. County of Riverside (2010) (Beutz)5 quoted from the Legislative Analyst’s Office pamphlet titled “Understanding Proposition 218” which states an agency must, “estimate the amount of special benefit landowners would receive from the project or service, as well as the amount of ‘general benefit.’ This step is needed because Proposition 218 allows local government to recoup from assessments only the proportionate share of cost to provide the special benefit.” The Court in Beutz furthered this idea stating, “Separating the general from the special benefits of a public improvement project and estimating the quantity of each in relation to the other is essential if an assessment is to be limited to the special benefits.”
The Court of Appeal in Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority (2008) (SVTA) 6 clarified that general benefits are not restricted to benefits conferred only on persons and property outside the assessment district but can include benefits both conferred on real
3 California Constitution Article XIII D Section 4.
4 Golden Hill Neighborhood Assn. v. City of San Diego CA4/1, D062203 (Cal. Ct. App. 2013) 5 Beutz v. County of Riverside, 109 Cal. Rptr. 3d 851 (Cal. Ct. App. 2010) 6 Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority, 44 Cal. 4th 431 (2008).
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 7 property located in the district or to the public at large. The “public at large” includes all members of the public, including those who live, work, and shop within the district, and not simply transient visitors.
BENEFIT-BASED NOT COST-BASED
In Bonander v. Town of Tiburon (2009) (Tiburon)7, the Court of Appeal clarified the idea that assessments must be apportioned based upon benefit rather than cost. The Court stated, “Proportionate special benefit is the basis upon which a project’s total assessable costs are apportioned among parcels within an assessment district.”
The assessment on a particular property cannot be based on the relative cost of the improvements, but rather the special benefit conferred on such property. The Court in Tiburon also stated, “an assessment represents the entirety of the cost of the improvement or property-related service, less any amount attributable to general benefits (which may not be assessed), allocated to individual properties in proportion to the relative special benefit conferred on the property.”
PUBLIC PROPERTY
Section 4, Subdivision (a) of Article XIII D states, in part, “Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.” Historically there had been differing opinions about whether this requirement that publicly owned property should not be exempt actually meant those properties must be assessed.
The Court of Appeal in Manteca Unified School District v. Reclamation District No. 17 et al (2017) (Manteca)8 clarified this issue by stating, “section 4, subdivision (a) of article XIII D of the California Constitution unambiguously conditions any continuing benefit assessment exemption on a showing by clear and convincing evidence of no special benefit.”
IMPRECISION
The Court in Tiburon acknowledged the difficulty of trying to precisely assign and measure special benefit, stating, “Any attempt to classify special benefits conferred on particular properties and to assign relative weights to those benefits will necessarily involve some degree of imprecision.” The Court in Tiburon went on to say that a formula assigning equal weight to different special benefits “may be a legally justifiable approach to measuring and apportioning special benefits, [but] it is not necessarily the only valid approach. Whichever approach is taken to measuring and apportioning special benefits, however, it must be both defensible and consistently applied.”
7 Bonander v. Town of Tiburon, 147 Cal. App. 4th 1116 (Cal. Ct. App. 2007) 8 Manteca Unified School District v. Reclamation District No. 17 et al, C077906 (Cal. Ct. App. 2017)
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 8
3. PLANS AND SPECIFICATIONS
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the Assessment Districts defined in the Method of Assessment herein. Consistent with the Act, the improvements are generally described as follows:
The installation, maintenance and servicing of ornamental structures, landscaping, including trees, shrubs, grass, and other ornamental vegetation, and appurtenant facilities, including irrigation systems, drainage devices, and drywells located in public places within the boundaries of the Assessment Districts. “Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: repair, removal, or replacement of all or part of any improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste; the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
“Servicing” means the furnishing of electricity for the lighting and operation of any ornamental structures, landscaping, and appurtenant facilities; water for the irrigation and control of the landscaping, and the maintenance of any of the ornamental structures, landscaping and appurtenant facilities.
Improvements: Article XIII D of the California Constitution defines "maintenance and operation expenses" as "the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement" (hereinafter referred to as the "improvements"). The Assessment District's funding includes, but is not limited to, the removal, repair, replacement and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and operation of the landscape improvements benefiting the Assessment Districts’ parcels.9
Plans and Specifications for the improvements for the Assessment Districts are voluminous and are not bound in this report but by this reference are incorporated and made a part of this Engineer’s Report. The Plans and Specifications are on file in the office of the Director of Public Works where they are available for public inspection.
9 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
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Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 9
4. ESTIMATE OF COSTS
Fiscal Year 2024/25 estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications of this Engineer’s Report are summarized below. The full itemized budget for the Assessment Districts is voluminous and is not bound in this Engineer’s Report but by reference is incorporated and made a part of this Engineer’s Report. The itemized budget is on file in the Department of Public Works, where it is available for public inspection. The tables below show the budget summary for the Assessment Districts.
Combined Landscape Maintenance Assessment District Budget Fund and Budget Summary, Fiscal Year 2024/25
Description
Proposed
FY 2024/25 Costs
Direct Maintenance Costs $7,679,000
Utility Costs 1,098,000
Administration Costs 81,600
Capital Expenses 567,240
Estimated Expenditures $9,425,840
Contributions from Other Sources (1) (2,022,557)
Fiscal Year 2024/25 Net Amount to be Assessed $7,403,283 (1) Includes City general fund contributions, developer contributions, and other sources.
A list of the Assessment Districts containing the Fiscal Year 2024/25 assessment, number of parcels proposed to be assessed, and the assessment rate per EDU is included in Section 8 of this Engineer’s Report.
The following cost descriptions apply to the budget:
DIRECT MAINTENANCE COSTS
Maintenance Costs. Labor, Material, and Equipment - Includes labor, material, and equipment required to properly maintain and service the ornamental structures, landscaping, and appurtenant facilities within the Assessment Districts, including the maintenance and servicing of drywells, fencing, entry monuments, and drainage facilities. Improvements within the Assessment Districts will be maintained and serviced on a regular basis. City staff will determine the frequency and specific maintenance operations required; but generally, the operations will occur weekly.
Renovation. Repairs that are unforeseen and not normally included in the yearly maintenance cost. This may include repair of damage due to vandalism, storms, and frost. Planned upgrades of the improvements that provide a direct benefit to the Assessment Districts could also be included in renovation costs.
Examples of upgrades are replacing plant materials and/or renovating irrigation systems.10
10 Costs descriptions from the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessments Districts and Annexations, Fiscal year 2020/21 dated April 2020.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 10
UTILITY COSTS
Water. The furnishing of water required for the irrigation of the landscaping and the maintenance of the ornamental structures and appurtenant facilities.
Gas and Electric. The furnishing of electricity and gas required for the operation of the ornamental structures, landscaping and appurtenant facilities.
OTHER COSTS
Personnel/Overhead. The cost of City staff for providing the coordination for maintenance and servicing, responding to public concerns, and levying and collecting assessments. This includes reimbursement for time spent by Finance and Accounting, the City Attorney, the City Manager, and the Public Works staff.
Consultants. The cost of contracting with professionals to provide services specific to the levy and annual administration.
Professional Fees. These are the costs of contracting with professionals for annual certification of irrigation backflow devices and for professionals to provide any additional administrative or engineering services specific to the Assessment Districts, such as the cost to prepare and mail notices of the public hearing, or preparation of assessment diagrams.
County Administration Fees. The costs charged by the County to place the assessments on the property tax rolls.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 11
5. METHOD OF APPORTIONMENT
The following section of includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout each Assessment District, as well as a description of the assessment methodology used to apportion the total assessment to properties within each Assessment District (with the exception of Assessment District Nos. 2020-290 and 2020-324).
The method of apportionment and description of benefit for Assessment District No. 2020-290 is detailed in the Amended Engineer’s Report approved on May 4, 2022 (including the reduction of the rate). The method of apportionment and description of benefit for Assessment District No. 2020-324 is detailed in the annexation Engineer’s Report approved on November 3, 2021.
For all other Assessment Districts, previous annual Engineer’s Reports were prepared by a different engineer of record and specific language from the prior year’s Engineer’s Report 11 has been referenced to describe the Method of Apportionment within the following section of this report. 12 The Assessment Districts consist of all assessor parcels within the boundaries as defined by the Assessment Diagram included with this report. Further, all assessor parcels, including all privately and publicly owned parcels, are identified by Assessor Parcel Numbers listed within the included levy roll. The method used for apportioning the assessment is based on the proportional special benefits to be derived by the properties in the Assessment Districts over and above general benefits conferred on real property or to the public at large.
The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.
5.1 Special Benefit
The improvements are expected to confer certain special benefits to the parcels within each Assessment District. Pursuant to the Prior Engineer’s Report, the special benefit conferred to parcels is more fully described as follows:
Each and every parcel within each Assessment District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.
First, all of the improvements were conditions of approval for the creation or development of the parcels. In order to create or develop the parcels, the City required the original developer to install, and guarantee the maintenance of, landscaping, ornamental structures, and appurtenant facilities to serve the parcels. Therefore, each
11 Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 (“Prior Engineer’s Report”).
12 Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 12 and every parcel within the Assessment Districts could not have been developed in the absence of the installation and promised maintenance of these facilities.
In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the Assessment Districts because of the nature of the improvements.
The proper maintenance of landscaping and appurtenant facilities specially benefit parcels within the Assessment Districts by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets and controlling dust for those properties in close proximity to the landscaping, thereby enhancing the environmental quality of the parcels and making them more desirable. Properly maintained landscaping also deters erosion of slopes and thereby minimizes the risk of instability and the potential destruction of property within the Assessment Districts. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the properties within the Assessment Districts. The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the Assessment Districts through the abatement of graffiti and the screening of properties within the Assessment Districts from arterial streets.
Finally, the proper maintenance of landscaping and ornamental structures improves the attractiveness of the properties within the Assessment Districts and provides a positive visual experience each and every time a trip is made to or from the property. The above- mentioned benefits contribute to the specific enhancement of the property values of each of the parcels within the Districts.
The SVTA decision provides enhanced clarity to the definitions of special benefits from landscaping and parks to properties in three distinct areas: proximity, expanded or improved access, and views. The SVTA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA decision also provides specific guidance that setback landscaping is a direct advantage and special benefit to property that is proximate to a landscaped area that is improved by an assessment:
The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district’s property values).
Proximity, improved access and views, in addition to the other special benefits listed herein further strengthen the basis of these assessments.
5.2 Quantification of General Benefit
Although the analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general.
General benefits cannot be funded by these assessments – the funding must come from other sources.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 13 The maintenance and servicing of these improvements is also partially funded, directly and indirectly from other sources including the City, Los Angeles County, and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.). This funding from other sources more than compensates for general benefits, if any, received by the properties within the Assessment Districts.
STEP 1 – CALCULATION OF GENERAL BENEFIT
The general benefits from this assessment may be quantified as illustrated in the following table.
Calculation of General Benefit(1)
Benefit Factor
Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Extension of landscaped area 2 10% 0.2
Proximity to improved landscaping 2 10% 0.2
Access to improved landscaped areas 2 10% 0.2
Improved views 2 10% 0.2
Creation of individual lots for development or approval of building permits 92 0% 0
100 0.2
Total Calculated General Benefit = 0.8%
(1) Per the Prior Engineer’s Report.
As a result, the City will contribute at least 0.8% of the total budget from sources other than the assessment. The following contribution offsets any general benefits from the assessment services.
STEP 2 – CALCULATE THE CURRENT GENERAL BENEFIT CONTRIBUTION FROM THE CITY Pursuant to the Prior Engineer’s Report, the overall general benefit contribution is the sum of the following components:
The City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment Districts’ improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards the general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 1%.
The City owns and maintains a storm drainage system along the border of the Assessment Districts’ improvements. This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.
The City owns and maintains local public streets along the border of the Assessment Districts’ improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 14 The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs and is conservatively estimated to contribute 25%.
Therefore, the total general benefit is conservatively quantified at 0.8% which is more than offset by the total non-assessment contribution towards general benefit of 28%.
5.3 Method of Assessment
The development of an assessment methodology requires apportioning benefit to determine the relative special benefit for each property. The precise language from the Prior Engineer’s Report is included below:
In the single-family residential Assessment Districts, the parcels in the Assessment Districts receive the same special benefit from the improvements due to their similarity in size and use and their similar proximity to the improvements. Therefore, each parcel is assessed an equal amount.
In the mobile home Assessment Districts, each mobile home unit receives an equal special benefit from the improvements. However, because each parcel within such Assessment District may have a different number of mobile home units, the assessment against each parcel varies depending on the potential number of units, which may be located on the parcel. Since the potential number of units on a parcel depends on the area of the parcel, the estimated cost of the improvements in a mobile home Assessment District has been divided among the parcels within the Assessment District according to the area of each parcel in the Assessment District.
In the commercial Assessment Districts, the special benefit to each parcel is derived not only from the benefits to the property described above, but also the enhancement of the property's value through its ability to attract clients, employees and customers to the parcel. This benefit increases according to the size of the business and the number of people using the parcel, which in turn generally correlates to the area of the parcel.
Therefore, the estimated cost of the improvements in a commercial District has been divided among the parcels within the District according to the area of each parcel in the District.
Publicly owned parcels will be assessed the same as other parcels, except for publicly owned drainage basins. The publicly owned drainage basin parcels are undeveloped and are required to remain undeveloped in order to function as drainage basins. Therefore, the parcels receive none of the special benefits described above.
5.4 Cost of Living Inflator
Annually, the maximum assessment rates for the Assessments Districts may be increased, based upon the Consumer Price Index, All Urban Consumers, for Los Angeles-Long Beach-Anaheim Area ("CPI"), as
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 15 determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor13.
Annually, the Assessment Engineer shall compute the percentage difference between the CPI for the most recent February or March and the CPI for the previous February or March and shall then adjust the current fiscal year maximum assessment rate by an amount not to exceed such CPI percentage change for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Assessment Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.14 For Fiscal Year 2024/25, the Assessment Districts which are increased based on the increase of the February 2023 to February 2024 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, the maximum assessment rates are increased by 3.36%. The Assessment Districts which are increased based on the increase of the March 2023 to March 2024 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, the maximum assessment rates are increased by 4.03%.
The following tables show the applicable month of CPI data applied to calculate the maximum assessment rates for each of the Assessments Districts.
13 As detailed in the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessment Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020. 14 From the Annual Engineer’s Report, City of Palmdale, Landscape Maintenance Assessments Districts and Annexations, Fiscal year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 16 Assessment
District
CPI
Month
Assessment
District
CPI
Month
Assessment
District
CPI
Month
1 March 42 March 96 March
2 March 43 March 97 March
5 March 44 March 98 March
6 March 46 March 99 March
7 March 48 March 100 March
9 March 49 March 102 March
10 March 51 March 103 March
11 March 52 March 105 March
12 March 56 March 106 March
13 March 58 March 107 March
14 March 59 March 109 March
15 March 60 March 110 March
16 March 61 March 111 March
17 March 62 March 112 March
19 March 63 March 113 March
20 March 64 March 114 March
21 March 65 March 115 March
22 March 66 March 116 March
23 March 67 March 119 March
24 March 68 March 120 March
24-1 March 69 March 121 March
24-2 March 70 March 122 March
24-3 March 72 March 123 March
24-4 March 73 March 125 March
24-5 March 75 March 126 March
24-6 March 76 March 127 March
25 March 77 March 128 March
26 March 78 March 129 March
28 March 80 March 131 March
29 March 82 March 133 March
30 March 83 March 135 March
31 March 84 March 136 March
32 March 85 March 137 March
33 March 86 March 138 March
35 March 87 March 139 March
36 March 88 March 140 March
37 March 89 March 141 February
39 March 92 March 143 March
40 March 93 March 144 March
41 March 94 March 145 March
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 17 Assessment
District
CPI
Month
Assessment
District
CPI
Month
Assessment
District
CPI
Month
146 March 212 March 265 February
148 March 213 March 266 February
150 March 214 March 267 February
151 March 216 March 268 February
152 March 217 February 271 February
153 March 219 February 272 February
154 March 220 March 272-01 February
156 March 221 February 272-02 February
157 March 222 March 273 February
159 February 224 March 274 February
160 March 233 March 275 February
163 March 234 March 276 February
165 March 235 February 278 February
167 March 236 February 279 February
168 March 237 February 281 February
171 March 238 February 282 February
175 March 239 February 283 February
176 March 240 March 286 February
177 March 241 February 287 February
178 March 242 February 289 February
179 March 243 March 290 February
180 February 244 February 292 February
182 March 245 February 292-01 February
183 March 246 February 293 February
184 February 247 February 294 February
188 March 248 February 295 February
189 March 251 February 296 February
190 March 252 February 298 February
191 March 253 February 299 February
192 March 254 February 301 February
193 March 255 February 304 February
195 March 256 February 314 February
197 February 256-01 February 315 February
199 March 257 February 322 February
201 March 259 February 324 February
202 March 260 February
203 March 261 February
204 March 262 February
206 March 263 February
207 March 264 February
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 18
5.5 Fiscal Year 2024/25 Maximum Assessment Rates
The Fiscal Year 2024/25 maximum assessment rates for the Assessment Districts are included in Section 8 of this Engineer’s Report.
5.6 Duration of Assessment
The Assessment Districts were formed or annexed in previous years. It is proposed that the assessments be continued every year after their formation or annexation, so long as the public improvements need to be maintained and improved, and the City requires funding for the improvements in each Assessment District. As noted previously, the assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the assessment, improvements to be provided, and other specifics of the assessment. In addition, the City Council must hold an annual public hearing to continue the assessment.
5.7 Appeals and Interpretation
Any property owner who feels that the assessment levied on the subject property is in error, as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Palmdale Public Works Department. Any such appeal is limited to correction of an assessment during the then current fiscal year or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City of Palmdale Public Works Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the Public Works Engineer of the City of Palmdale or her or his 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 of Palmdale Public Works Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City of Palmdale Public Works Engineer or her or his designee shall be referred to the Director of Public Works of the City of Palmdale, and the decision of the Director of Public Works of the City of Palmdale shall be final.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 19
6. ASSESSMENT DIAGRAM
The boundaries of the Assessment Districts are displayed on the following Assessment Diagram. The lines and dimensions of each lot or parcel within the Assessment Districts are those lines and dimensions shown on the maps of the County Assessor of the County of Los Angeles, at the time this Engineer’s Report was prepared, and are incorporated by reference herein and made part of this report.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 20
7. LANDSCAPE MAINTENANCE DISTRICTS AREA
MAINTAINED
The area of landscape maintained for each Assessment District is shown in the table below.
District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin
LS (SF)
Total
Area (SF)
1 97/98 33574 Res Ave R‐8 and 20th St East 831 2,907 3,738 2 97/98 35571 Res Ave S and 35th St East 60,228 0 60,228 5 98/99 31585 Res Tierra Subida 34,959 3,850 38,809
6 97/98 42989 Res Ave R and 30th St East 4,224 0 4,224 7 97/98 42880 Res Ave S and 15th St East 18,762 30,270 49,032 9 97/98 42405 Res Ave S and 30th St East 30,217 0 30,217 10 97/98 36905 Res Ave R‐8 and 35th St East 2,204 11,901 14,105 11 98/99 37748 Res Ave S and 15th St East 125,260 44,240 169,500 12 98/99 31130 Res Ave S and 15th St East 44,199 13,095 57,294 13 97/98 43241 Res Ave R‐8 and 20th St East 640 0 640 14 97/98 44014 Res Ave R‐8 and 50th St West 1,590 0 1,590 15 98/99 42971 Res Ave S and 25th St East 4,770 10,961 15,731 16 98/99 43325 Res Ave S and 35th St East 21,109 44,240 65,349 17 97/98 43665 Res Ave S and 30th St East 635 118,412 119,047 19 97/98 42956 Res Ave R‐8 and 20th St East 11,817 11,245 23,062 20 97/98 43687 Res Rancho Vista Blvd and 15th St West 18,019 9,738 27,757 21 98/99 43306 Res Ave R‐8 and 25th St East 9,788 0 9,788 22 98/99 43065 Res Ave R and 50th St East 3,185 60,000 63,185 23 97/98 43826 Res Ave S and 20th St East 22,635 21,460 44,095 24 97/98 34296 Res Rancho Vista Bl 228,509 221,499 450,008 24‐1 97/98 46139 Res Rancho Vista Bl 54,067 0 54,067
24‐2 97/98 47932 Res Rancho Vista Bl 41,975 19,680 61,655 24‐3 97/98 46138 Res Rancho Vista Bl 53,235 0 53,235
24‐4 10,343 0 10,343
24‐5 97/98-
00/01 46136 Res Rancho Vista Bl 18,475 6,844 25,319
24‐5B 01/02 46136 Res Rancho Vista Bl 0 0 See 24‐5
24‐6 00/01 52848 Res Rancho Vista Bl 37,767 0 37,767
25 97/98 43324 Res Ave R‐8 and 20th St East 2,000 0 2,000 26 97/98 43031 Res Ave R‐8 and 25th St East 6,418 23,840 30,258 28 97/98 44244 Res Rancho Vista Blvd and 15th St West 2,108 10,881 12,989 29 97/98 43892 Res Ave S and 40th St East 4,761 0 4,761 30 98/99 44045 Res Ave R‐8 and 25th St East 8,594 7,888 16,482 31 97/98 43514 Res Ave S and 40th St East 4,848 12,685 17,533 32 98/99 43312 Res Ave R and Division 10,124 10,410 20,534 33 97/98 44528 Res Ave S and 15th St East 30,157 6,270 36,427 35 97/98 43887 Res Ave S and 25th St East 959 0 959
36 97/98 43024 Res Ave R‐8 and 25th St East 1,914 3,272 5,186 37 98/99 44165 Res Ave R‐8 and 20th St East 7,963 0 7,963 39 98/99 44256 Res Ave R and 30th East 3,257 4,320 7,577 40 98/99 44221 Res Tierra Subida 39,065 0 39,065
41 97/98 44713 Res Rancho Vista Blvd and 20th St West 48,694 15,105 63,799 42 98/99 43356 Res Ave R‐8 and 20th St East 11,394 0 11,394 43 97/98 44184 Res Ave S and 30th East 26,974 13,314 40,288 44 00/01 43814/43815 Res Tierra Subida 17,604 7,166 24,770 46 97/98 29800 Res Ave S and 25th St East 10,680 0 10,680 48 97/98 38007 Res Ave R and 15th St East 0 13,962 13,962 49 97/98 44220 Res Ave S and 15th St East 4,087 7,546 11,633 51 97/98 44140 Res Ave R and 50th St East 7,785 0 7,785 52 98/99 32702 Res Ave S and 15th St East 24,581 43,338 67,919 56 98/99 42884 Res Ave R‐8 and 45th St East 2,587 12,600 15,187 58 97/98 44909 Res Ave R‐8 and 45th St East 1,262 6,958 8,220 59 97/98 43310 Res Ave R and 40th St East 13,146 15,072 28,218 60 97/98 45381 Res Ave R‐8 and 45th St East 13,384 8,000 21,384
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 21 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin
LS (SF)
Total
Area (SF)
61 97/98 43692 Res Rancho Vista Blvd and 15th St West 19,722 26,878 46,600 62 97/98 44101 Res Ave M‐8 and 55th St West 7,794 7,050 14,844 63 97/98 42338 Res Ave N and 60th St West 42,430 34,016 76,446 64 97/98 32799 Res Ave S and 35th St East 0 35,900 35,900 65 97/98 44251 Res Ave R‐8 and 50th St West 19,087 36,004 55,091 66 97/98 31495 Res Ave S and 45th St East 127,413 0 127,413 67 97/98 44892 Res Ave R‐8 and 20th St East 7,305 10,606 17,911 68 98/99 44556 Res Ave S and 40th St East 13,471 9,600 23,071 69 97/98 44915 Res Ave S and 40th St East 6,442 6,078 12,520 70 97/98 45143 Res Ave O and 30th St West 13,222 69,755 82,977 72 97/98 43536 Res Ave R‐8 and 50th St East 39,410 19,714 59,124 73 97/98 43719 Res Ave M‐8 and 70th St West 39,635 13,284 52,919 75 97/98 43564 Res Ave S and 35th St East 17,494 6,440 23,934 76 97/98 43637 Res Ave R‐8 and 45th St East 1,123 16,771 17,894 77 98/99 43636 Res Ave R‐8 and 25th St East 1,492 7,995 9,487 78 97/98 44876 Res Ave R‐8 and 5th St East 33,418 42,054 75,472 80 97/98 PM 17435 MH Rancho Vista Blvd 18,212 22,140 40,352 82 00/01 45045 Res Ave R‐8 and 25th St East 4,254 0 4,254 83 97/98 35564 Res Ave R and 30th East 1,802 0 1,802
84 97/98 45263 Res Ave R and 27th St East 4,484 9,663 14,147 85 97/98 45003 Res Rancho Vista Blvd and 30th St West 60,997 104,174 165,171 86 97/98 45073 Res Ave R and 50th St East 1,445 4,950 6,395 87 97/98 45273 Res Pear Blossom Hwy and 30th East 62,590 37,934 100,524 88 97/98 45069 Res Rancho Vista Blvd and 25th St West 17,723 6,630 24,353 89 97/98 45324 Res Ave R and 40th St East 31,065 0 31,065 92 98/99 45507 Res Ave S and 45th St East 6,011 3,500 9,511 93 97/98 43321 Res Ave S and 35th East 867 3,600 4,467 94 97/98 45220 Res Ave S and 40th St East 11,899 4,800 16,699 96 97/98 44897 Res Ave R‐8 and 50th St East 4,582 4,608 9,190 97 97/98 42886 Res Ave M‐8 and 55th St West 5,473 0 5,473 98 97/98 45125 Res Ave R and 50th St East 22,619 14,668 37,287 99 97/98 44879 Res Rancho Vista Blvd and 30th St West 16,322 10,580 26,902 100 97/98 45716 Res Elizabeth Lake Rd and 20th St West 5,912 8,720 14,632 102 97/98 45460 Res Tierra Subida 6,976 15,600 22,576 103 98/99 44402 Res SE Corner of Ave R‐8 and 55 St East 28,799 31,260 60,059 105 97/98 45216 Res Ave S and 35th St East 9,760 18,846 28,606 106 99/00 45689 Res Ave M‐8 and 60th St West 8,719 3,885 12,604 107 97/98 25429 Res Ave M and 60th St West 19,485 0 19,485 109 98/99 44701 Res Ave R‐8 and 60th St East 4,636 11,868 16,504 110 97/98 45574 Res Rancho Vista Blvd and 20th St West 8,804 5,700 14,504 111 97/98 32793 Res Ave O and 40th St East 16,795 0 16,795 112 98/99 44136 Res Ave R‐8 and 60th St East 7,414 6,365 13,779 113 99/00 45276 Res Ave R and 50th St East 8,443 7,200 15,643 114 97/98 44898 Res Ave R and 50th St East 6,786 6,720 13,506 115 97/98 46312 Res Ave O and 30th St West 23,488 28,710 52,198 116 97/98 45196 Res Elizabeth Lake Rd and 15th St West 4,063 8,925 12,988 119 97/98 46077 Res Ave N and 45th St West 47,034 67,524 114,558 120 97/98 45705 Res Ave R‐8 and 60th St East 25,312 37,015 62,327 121 97/98 45750 Res Ave R and 50th St East 10,521 12,870 23,391 122 97/98 45382 Res Pear Blossom Hwy and 40th East 61,466 63,691 125,157 123 97/98 44791 Res Ave O and 30th St West 10,555 25,960 36,515 125 97/98 45497 Res Ave R‐8 and 65th St East 24,682 6,650 31,332 126 97/98 45754 Res Ave O and 30th St West 30,159 25,520 55,679 127 97/98 46409 Res Ave O and 30th St West 8,572 0 8,572 128 97/98 43581 Res Ave S and 15th St East 50,584 76,640 127,224 129 97/98 46784 Res Ave O and 30th St West 82,568 63,915 146,483 131 97/98 46430 Res Rancho Vista Blvd and 20th St West 8,575 23,129 31,704 133 97/98 45802 Res Ave R and 30th St East 34,977 53,300 88,277 135 97/98 46279 Res Ave R and 45th St East 0 29,500 29,500 136 97/98 45777 Res Ave S and 40th St East 6,732 0 6,732 137 98/99 45672 Res Ave S and 15th St East 15,248 39,648 54,896 138 99/00 Not Available Res Ave R and 50th St East 8,085 21,527 29,612
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 22 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin
LS (SF)
Total
Area (SF)
139 97/98 46089 Res Ave S and 55th St East 30,669 31,500 62,169 140 97/98 43883 Res Ave N and 55th St West 29,200 8,360 37,560 141 02/03
47115,
47116,47117,
44544
Res SW Corner of Ave R‐8 and 65th St East 57,336 6,160 63,496 143 97/98 45657 Res Ave O and 30th St West 9,114 0 9,114 144 97/98 45911 Res Ave R and 35th St East 8,794 7,169 15,963 145 97/98 45548 Res Pear Blossom Hwy and 30th St East 65,816 55,590 121,406 146 97/98 46436 Res Ave M and 60th St West 60,421 17,484 77,905 148 97/98 36720 Res Ave S and 30th St East 1,000 0 1,000 150 99/00 42999 Res Ave M and 60th St West 4,561 16,103 20,664 151 97/98 44476 Res Ave R‐8 and 60th St East 9,319 19,673 28,992 152 97/98 46735 Comm Rancho Vista Blvd and 10th St West 129,149 66,360 195,509 153 97/98 45092 Res Ave R‐8 and 60th St East 23,700 13,604 37,304 154 97/98 45282 Comm Ave N and 10th St West 24,486 22,032 46,518 156 97/98 46032 Res Ave O and 40th St East 10,011 20,449 30,460 157 97/98 44702 Res Ave M‐8 and 55th St West 1,430 4,720 6,150 159 05/06 44543 Res SE Corner of Russ Pl and 55 St East 4,973 5,456 10,429 160 97/98 45071 Res Ave O and 30th St West 25,808 19,140 44,948 163 97/98 45277 Res Ave R and 50th St East 18,460 15,750 34,210 165 97/98 45743 Res Rancho Vista Blvd and 25th St West 5,848 10,140 15,988 167 97/98 46036 Res Fairway Dr and Rancho Vista Blvd 3,250 0 3,250 168 97/98 46355 Res Ave S‐8 and 45th St East 6,059 23,100 29,159 171 97/98 45493 Res Ave R‐8 and 60th St East 2,935 15,991 18,926 173 06/07 47510 Res S of Ave R, W of 55th St East 1,395 0 1,395 175 97/98 33587 Res Rancho Vista Blvd and 20th St West 9,806 0 9,806 176 97/98 45742 Res Rancho Vista Blvd and 25th St West 8,616 14,210 22,826 177 97/98 45364 Res Rancho Vista Blvd and 25th St West 19,847 8,430 28,277 178 97/98 44803 Res Ave M and 70th St West 85,202 96,276 181,478 179 97/98 46536 Res Ave P‐12 and 25th St West 98,694 46,000 144,694 180 04/05 48846/48847 Res SW Corner of Ave S‐12 and 37th St East 10,242 61,000 71,242 182 99/00 47630 Res Ave S and 25th St East 12,232 0 12,232 183 97/98 48665 Res Ave S and 40th St East 11,403 0 11,403 184 05/06 46454 Res SW Corner of Elizabeth Lake Road and 15th St West 24,873 23,140 48,013
188 97/98 45411 Res Ave S‐8 and 45th St East 6,808 24,598 31,406 189 97/98 47548 Res Ave S and 40th St East 25,013 0 25,013 190 97/98 45219 Res Ave S and 40th St East 9,054 19,110 28,164 191 97/98 46044 Res Ave R and 40th St East 7,977 14,620 22,597 192 97/98 47466 Res Ave O and Division 13,440 0 13,440 193 97/98 44526 Res Elizabeth Lake Rd and 20th St West 44,483 34,508 78,991 195 97/98 46586 Comm Ave P‐8 and 5th St West 42,924 0 42,924 197 03/04 46710 Res Ave R‐12 and 25th St East 7,886 15,840 23,726 199 97/98 46123 Res Elizabeth Lake Rd and 15th St West 1,071 34,155 35,226 201 99/00 25842 Res Ave R‐8 and 40th St East 7,900 24,750 32,650 202 99/00 46157 Res Ave M‐8 and 60th St West 8,454 12,733 21,187 203 97/98 48254 Res Ave S and 40th St East 13,220 13,770 26,990 204 97/98 45506 Res Ave R‐4 and 65th St East 7,499 22,880 30,379 206 97/98 46333 Res Ave R‐8 and 60th St East 17,945 24,198 42,143 207 97/98 45038 Res Ave S and 55th St East 19,926 0 19,926 212 98/99 47629 Res Ave S and 50th St East 15,127 4,294 19,421 213 97/98 46934 Res Ave S‐8 and 45th St East 34,700 46,212 80,912 214 98/99 49058 Res Ave S and 45th St East 31,179 0 31,179 216 00/01 46925 Res Division and Ave O‐8 32,152 0 32,152 217 05/06 46757 Res Palmdale Blvd, Ave R, and 65th St East 48,416 50,953 99,369 217‐01 Trailer Park Res NW Corner of Ave R and 65th St East 0 0 0 217B 05/06 46757 Res Palmdale Blvd, Ave R, and 65th St East 27,455 16,267 43,722 219 00/01 46910/46911/
45291 Res Tierra Subida 15,591 0 15,591
220 97/98 45412 Res Pear Blossom Hwy and 45th St East 8,014 10,736 18,750 221 04/05 45218‐01 Res Railroad and 30th St East 3,522 122,306 125,828
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 23 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin
LS (SF)
Total
Area (SF)
222 99/00 45217/46193/
46194 Res Fairfield and 35th St East 10,838 86,190 97,028 224 97/98 48672 Res Ave S‐8 and 55th St East 2,592 41,695 44,287 233 99/00 52646 Res Division and Ave O 12,696 0 12,696 234 99/00 44826 Res Ave R‐8 and 55th St East 8,588 19,594 28,182 235 00/01 45057 Res Ave Q and 40th St East 14,266 34,030 48,296 236 01/02 51505 Res SE Corner of Ave P‐8 and 20th St West 9,612 0 9,612 237 01/02 53069 Res Ave N and 45th St West 12,948 12,075 25,023 238 01/02 47933 Res Rancho Vista Blvd 20,855 0 20,855 239 02/03 47934 Res Rancho Vista Blvd 12,051 0 12,051 240 01/02 47935 Res Rancho Vista Blvd and Ave O‐8 46,154 28,455 74,609 241 04/05 53221 Res NW Corner of 40th St East 300 feet N of R‐6 7,981 16,892 24,873
242 02/03 45573 Res Ave P‐4 and 20th St West 3,792 0 3,792 243 01/02 51980 Res SE Corner of Avenue N and 50th St West 30,949 0 30,949 244 02/03 49016‐02, 03 Res Club Rancho Dr. and 30th St West 4,972 0 4,972 245 02/03 49016‐04, 05 Res SW Corner of Ave N‐8 and 30th St West 94,926 0 94,926 246 02/03 49016‐08, 09 Res SE Corner of Ave N‐8 and Bolz Ranch Rd 109,486 0 109,486 247 04/05 49016‐06 Res Rancho Vista Golf Course 20,039 0 20,039 248 04/05 49016‐07 Res Bolz Ranch Rd (golf course) 2,970 0 2,970 251 02/03 51989 Res Ave N and 50th St West 5,536 0 5,536 252 02/03 52142‐03 Res Ave P‐8 and 30th St West 24,579 0 24,579 253 02/03 52142‐01, ‐02 Res NW Corner of Ave P‐8 and 25th St West 17,718 0 17,718 254 02/03 46394‐01 Res Rancho Vista Blvd and Ave O‐8 34,997 0 34,997 255 02/03 53522 Res NE Corner of Ave N and 55th St West 42,194 8,030 50,224 256 02/03 46602 Res SW Corner of Ave N‐8 and 55th St West 13,939 37,398 51,337 256‐01 05/06 52489/52490/
54075/53921 Res NE Corner Ave N‐8 and 55th St West 20,011 34,825 54,836 257 04/05 53608 Res NW Corner of Ave S‐12 and 30th St East 24,560 0 24,560 259 03/04 53855, 54806 Res Ave P‐8 and 20th St West 11,182 0 11,182 260 03/04 48014 Res Ave P‐8 and Summerwind 45,876 0 45,876 261 04/05 43689, 43690,
43691 Res Rancho Vista Blvd and 11th St West 6,965 0 6,965 262 04/05 44893 Res SE Corner of Ave S and 52nd St East 11,419 0 11,419 263 05/06 46597 Res SW Corner of Ave S‐8 and 40th St East 15,297 17,250 32,547 264 04/05 60053 Res NW Corner of Ave R and 40th St East 20,872 21,840 42,712 265 04/05 53857 Res NW Corner of Bolz Ranch Rd and
Sawgrass Dr 16,342 0 16,342
266 04/05 54399 Res NE Corner of Ave P‐6 and 25th St West 24,844 15,900 40,744 267 04/05 53199, 54226, &
60745 Res Avenue R, 60th East to Palmdale Blvd 70,634 51,220 121,854 268 04/05 54058‐01, 02,
03, 04, & 05 Res SE Corner of Ave P‐8 and 25th St West 40,129 0 40,129 271 05/06 53869 Res NE Corner of Ave Q‐8 and Tierra Subida 12,129 26,924 39,053 272 04/05 49147‐01, 02, &
03 Res NW Corner of Ave R and 70th St East 19,558 45,797 65,355 272‐01 05/06 49147‐04, 05, &
06 Res NW Corner of Ave R and 70th St East 0 0 0
272‐02 06/07 63008 Res NW Corner of Ave R and 70th St East 3,042 3,042 6,084 273 05/06 54339 Res SE Corner of Ave M and 70th St West 38,624 0 38,624 274 04/05 54383 Res Turner Dr and 25th St East 40,451 18,700 59,151 275 05/06 060162,46755 Res Meridith Avenue and Rockie Lane 2,886 5,271 8,157 276 04/05 60128 Res Rockie Lane, Ave R‐8 to Ave S 3,057 12,103 15,160 277 04/05 52200 01 & 02 Res W of Ave P‐12 and 30th St West 394,956 167,158 562,114 278 05/06 060028, 01, &
02 Res SE corner of Ave R and 70th St East 69,760 52,140 121,900 279 05/06 60462 Res Bolz Ranch Rd and Homeridge Dr 6,965 0 6,965 280 53920 Res Fort Tejon Road N of SP RailRoad (50th
East) 0 0 0
281 05/06 52921 Res SW Corner of Ave S and 60th St East 48,080 12,838 60,918 282 05/06 61699 Res Ave S‐2 and Julian Lane 3,220 0 3,220 283 05/06 61770 Res SE Corner of Avenue S and Hillcrest Drive 8,106 0 8,106
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 24 District(1) FY Formed
Tract/
Parcel Map
Land
Use
General
Location
Total
Streetscape
(SF)
Total On‐
Site Basin
LS (SF)
Total
Area (SF)
286 05/06 60954 Res SE Corner of Palmdale Blvd and 50th St East 10,726 22,344 33,070
287 05/06 46356, 52029 Res NE Corner of Pearblossom and 47th East 30,840 303,660 334,500 288 060008 Ph 1 & 2 Res SW Corner of Ave S and 62nd St East 0 0 0 289 05/06 61660 Res NE Corner of Ave Q‐13 and 12th St East 3,655 10,664 14,319 290 22/23 54209 Res NE Corner of Ave R and 35th St East 0 0 0 292 05/06 54301 Res North Side of Ave M‐8 between 65th
and 70th West 82,547 0 82,547
292‐01 06/07 60209 Res 70th and M 34,204 19,494 53,698 292‐02 60431 0 0 0
293 05/06 62695 Res South Side of Ave N‐8 west of Entrar Drive 24,490 0 24,490
294 06/07 60789 Res W side of 40th St East and both sides of Hollowglen DR 3,042 0 3,042
295 06/07 62068 Res N of Ave S and E or Rockie Lane 10,157 41,628 51,785 296 05/06 62020 Res North of Ave S and West of Downing
Street 16,751 30,337 47,088
297 06/07 61610 Res South of Palmdale Bl, West of 58th St East 0 0 0
298 06/07 61611/61981 Res N of Ave S, E of 65th St E 35,987 24,175 60,162 299 05/06 52806 Res Between 25th St E and 27th St E 500 ' S of Palmdale Bl 16,128 0 16,128
301 06/07 62974 Res E of 40th St East and S of Ave Q 19,505 13,290 32,795 302 06/07 60926 Res N or Ave R and W of 40th St East 14,372 0 14,372 304 07/08 53067 Res S of Palmdale Blvd, W of 55th St E 14,307 14,384 28,691 305 62371 0 0 0
306 53342 0 0 0
309 61941 0 0 0
312 07/08 61045 Res South of Palmdale Blvd and West of
52nd St East 12,934 12,181 25,115
313 07/08 62213 Res N of Ave S‐4 and W of 42nd St E 7,802 8,673 16,475 314 06/07 51224 Res South of Spanish Broom Dr between
Firethorn Ave and Waltham 17,990 72,836 90,826
315 06/07 60511 Res S of Avenue R, E of 40th St E 12,128 0 12,128 316 06/07 49215 Res S of Avenue S‐8, W of 42nd St East 1,772 0 1,772 317 61443 Res 0 0 0
318 07/08 51451 Res Fort Tejon RD and 47th St E south of Ave S and N of the UPRR 38,800 29,000 67,800
319 07/08 62490/66868 Res Corner of Rancho Vista Blvd & Extension of Tilbury Dr 26,398 48,987 75,385
320 07/08 60431 Res N of Ave M‐8, W of 70th St W 85,614 99,056 184,670 321 14/15 66204 Res North side of E Ave R‐8, bw 57th St E & Segovia Way 1,917 0 1,917
322 14/15 47510 Res SE corner of Tackstem & Ave R 1,545 0 1,545 324 22/23 73740 Res SE corner Taintor Road & Division St 7,868 0 7,868 900 04/05 54438, 53888 Res/Comm Ave S and Bridge Road 614,466 0 614,466 901 06/07 Ritter Ranch Res Elizabeth Lake Road 2,560,000 0 2,560,000 (1) The City is not currently maintaining landscaping improvements of Assessment District Nos. 173, 277, 280, 288, 900 and 901. See section 3.2 for additional information.
City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2024/25 Combined Engineer’s Report 25
8. ASSESSMENT ROLL
Assessor’s parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor’s secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.
A listing of assessor’s parcels subject to the assessments for Fiscal Year 2024/25, along with the assessment amounts, is on file in the office of the City Engineer and incorporated herein by reference.
Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the charge amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method outlined in the method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.
The following table summarizes the Fiscal Year 2024/25 assessment for the Assessment Districts.
City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2024/25
Assessment Amount
FY 2024/25
Proposed
Assessment Rate
Per EDU
FY 2024/25
Maximum
Assessment Rate
Per EDU (2)
1 75 75.00 $2,327.25 $31.03 $31.03
2 223 223.00 30,914.49 138.63 138.63
5 110 110.00 39,662.70 360.57 360.57
6 19 19.00 4,349.48 228.92 228.92
7 167 167.00 23,553.68 141.04 141.04
9 289 289.00 42,228.68 146.12 146.12
10 176 176.00 8,011.52 45.52 45.52
11 208 208.00 103,124.32 495.79 495.79
12 205 205.00 75,597.85 368.77 368.77
13 130 130.00 3,226.60 24.82 24.82
14 67 67.00 3,742.62 55.86 55.86
15 60 60.00 19,422.00 323.70 323.70
16 45 45.00 23,693.40 526.52 526.52
17 92 92.00 16,916.96 183.88 183.88
19 44 44.00 17,899.20 406.80 406.80
20 136 136.00 28,354.64 208.49 208.49
21 40 40.00 12,866.00 321.65 321.65
22 78 78.00 48,260.16 618.72 618.72
23 142 142.00 25,562.84 180.02 180.02
24 884 884.00 219,523.72 248.33 248.33
24-1 165 165.00 39,679.20 240.48 240.48
24-2 95 95.00 22,845.60 240.48 240.48
24-3 100 100.00 42,459.00 424.59 424.59
24-4 19 19.00 4,673.24 245.96 245.96
24-5 170 170.00 13,169.90 77.47 77.47
24-6 238 238.00 32,270.42 135.59 135.59
25 43 43.00 5,624.40 130.80 130.80
26 87 87.00 10,259.91 117.93 117.93
28 78 78.00 7,014.54 89.93 89.93
29 71 71.00 8,814.65 124.15 124.15
30 36 36.00 12,759.48 354.43 354.43
31 86 86.00 8,718.68 101.38 101.38
32 107 107.00 23,674.82 221.26 221.26
33 167 167.00 37,319.49 223.47 223.47
35 14 14.00 1,116.22 79.73 79.73
36 61 61.00 7,193.73 117.93 117.93
37 47 47.00 4,140.23 88.09 88.09
39 45 45.00 6,222.15 138.27 138.27
40 127 127.00 47,873.92 376.96 376.96
41 299 299.00 42,027.44 140.56 140.56
42 39 39.00 13,742.82 352.38 352.38
City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2024/25
Assessment Amount
FY 2024/25
Proposed
Assessment Rate
Per EDU
FY 2024/25
Maximum
Assessment Rate
Per EDU (2)
43 172 172.00 32,700.64 190.12 190.12
44 143 143.00 33,517.77 234.39 234.39
46 45 45.00 14,810.40 329.12 329.12
48 39 39.00 2,662.53 68.27 68.27
49 55 55.00 8,080.05 146.91 146.91
51 59 59.00 7,236.94 122.66 122.66
52 127 127.00 29,400.50 231.50 231.50
56 178 178.00 6,197.96 34.82 34.82
58 41 41.00 4,609.63 112.43 112.43
59 179 179.00 17,037.22 95.18 95.18
60 81 81.00 17,219.79 212.59 212.59
61 178 178.00 46,570.14 261.63 261.63
62 16 16.00 9,369.44 585.59 585.59
63 240 240.00 46,111.20 192.13 192.13
64 120 120.00 7,696.80 64.14 64.14
65 320 320.00 32,444.80 101.39 101.39
66 327 327.00 54,131.58 165.54 165.54
67 173 173.00 10,959.55 63.35 63.35
68 100 100.00 24,174.00 241.74 241.74
69 89 89.00 8,839.48 99.32 99.32
70 137 137.00 22,681.72 165.56 165.56
72 219 219.00 42,523.23 194.17 194.17
73 160 160.00 25,160.00 157.25 157.25
75 111 111.00 31,994.64 288.24 288.24
76 84 84.00 8,863.68 105.52 105.52
77 40 40.00 12,210.40 305.26 305.26
78 174 174.00 41,721.72 239.78 239.78
80 6 101.43 17,198.70 169.56 169.56
82 19 19.00 5,284.47 278.13 278.13
83 25 25.00 2,146.75 85.87 85.87
84 69 69.00 20,274.27 293.83 293.83
85 581 581.00 123,514.79 212.59 212.59
86 86 86.00 6,504.18 75.63 75.63
87 318 318.00 50,037.30 157.35 157.35
88 72 72.00 21,485.52 298.41 298.41
89 406 406.00 50,616.02 124.67 124.67
92 40 40.00 9,669.60 241.74 241.74
93 21 21.00 1,911.84 91.04 91.04
94 78 78.00 15,332.46 196.57 196.57
96 88 88.00 5,038.00 57.25 57.25
97 46 46.00 4,864.50 105.75 105.75
City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2024/25
Assessment Amount
FY 2024/25
Proposed
Assessment Rate
Per EDU
FY 2024/25
Maximum
Assessment Rate
Per EDU (2)
98 225 225.00 25,760.25 114.49 114.49
99 164 164.00 16,759.16 102.19 102.19
100 233 233.00 5,783.06 24.82 24.82
102 168 168.00 11,123.28 66.21 66.21
103 229 229.00 20,172.61 88.09 88.09
105 260 260.00 18,826.60 72.41 72.41
106 14 14.00 7,519.26 537.09 537.09
107 32 32.00 8,872.64 277.27 277.27
109 109 109.00 8,261.11 75.79 75.79
110 121 121.00 10,633.48 87.88 87.88
111 77 77.00 15,895.88 206.44 206.44
112 103 103.00 12,660.76 122.92 122.92
113 83 83.00 8,815.43 106.21 106.21
114 42 42.00 9,529.80 226.90 226.90
115 159 159.00 13,098.42 82.38 82.38
116 33 33.00 4,438.17 134.49 134.49
119 80 80.00 38,265.60 478.32 478.32
120 154 154.00 27,387.36 177.84 177.84
121 48 48.00 13,441.44 280.03 280.03
122 178 178.00 54,208.12 304.54 304.54
123 192 192.00 9,813.12 51.11 51.11
125 113 113.00 10,858.17 96.09 96.09
126 107 107.00 22,089.08 206.44 206.44
127 117 117.00 7,411.95 63.35 63.35
128 413 413.00 119,332.22 288.94 288.94
129 255 255.00 99,559.65 390.43 390.43
131 80 80.00 14,551.20 181.89 181.89
133 285 285.00 42,533.40 149.24 149.24
135 58 58.00 3,674.30 63.35 63.35
136 84 84.00 11,199.72 133.33 133.33
137 207 207.00 25,866.72 124.96 124.96
138 93 93.00 12,859.11 138.27 138.27
139 161 161.00 44,758.00 278.00 278.00
140 121 121.00 9,082.26 75.06 75.06
141 159 159.00 68,675.28 431.92 431.92
143 81 81.00 9,272.88 114.48 114.48
144 90 90.00 9,382.50 104.25 104.25
145 402 402.00 66,526.98 165.49 165.49
146 64 64.00 30,874.24 482.41 482.41
148 115 115.00 3,806.50 33.10 33.10
150 33 33.00 11,969.76 362.72 362.72
City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2024/25
Assessment Amount
FY 2024/25
Proposed
Assessment Rate
Per EDU
FY 2024/25
Maximum
Assessment Rate
Per EDU (2)
151 91 91.00 11,533.34 126.74 126.74
152 39 115.71 120,311.92 1,039.77 1,039.77
153 100 100.00 23,302.00 233.02 233.02
154 38 25.18 30,872.45 1,226.27 1,226.27
156 81 81.00 12,417.30 153.30 153.30
157 16 16.00 3,178.24 198.64 198.64
159 46 46.00 22,869.36 497.16 497.16
160 112 112.00 29,076.32 259.61 259.61
163 75 75.00 23,610.00 314.80 314.80
165 85 85.00 7,298.95 85.87 85.87
167 21 21.00 729.96 34.76 34.76
168 87 87.00 8,713.92 100.16 100.16
171 36 36.00 4,709.16 130.81 130.81
173 0 0.00 0.00 0.00 N/A
175 32 32.00 8,633.60 269.80 269.80
176 38 38.00 8,466.02 222.79 222.79
177 56 56.00 21,520.80 384.30 384.30
178 150 150.00 56,110.50 374.07 374.07
179 394 394.00 85,367.98 216.67 216.67
180 74 74.00 33,729.94 455.81 455.81
182 60 60.00 19,478.40 324.64 324.64
183 42 42.00 13,735.68 327.04 327.04
184 174 174.00 46,120.44 265.06 265.06
188 82 82.00 10,222.94 124.67 124.67
189 38 38.00 9,320.64 245.28 245.28
190 68 68.00 9,452.00 139.00 139.00
191 84 84.00 8,239.56 98.09 98.09
192 71 71.00 7,090.77 99.87 99.87
193 151 151.00 37,037.28 245.28 245.28
195 141 179.78 38,461.82 213.94 213.94
197 43 43.00 27,221.58 633.06 633.06
199 118 118.00 4,308.18 36.51 36.51
201 82 82.00 12,817.42 156.31 156.31
202 21 21.00 8,080.17 384.77 384.77
203 56 56.00 11,789.68 210.53 210.53
204 83 83.00 10,347.61 124.67 124.67
206 80 80.00 15,209.60 190.12 190.12
207 194 194.00 17,446.42 89.93 89.93
212 69 69.00 22,758.96 329.84 329.84
213 228 228.00 36,350.04 159.43 159.43
214 49 49.00 13,852.79 282.71 282.71
City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2024/25
Assessment Amount
FY 2024/25
Proposed
Assessment Rate
Per EDU
FY 2024/25
Maximum
Assessment Rate
Per EDU (2)
216 223 223.00 38,072.79 170.73 170.73
217 388 388.00 119,333.28 307.56 307.56
217-01 0 0.00 0.00 0.00 N/A
219 91 91.00 13,936.65 153.15 153.15
220 126 126.00 10,557.54 83.79 83.79
221 92 92.00 78,947.04 858.12 858.12
222 197 197.00 81,920.48 415.84 415.84
224 78 78.00 5,261.10 67.45 67.45
233 31 31.00 5,528.85 178.35 178.35
234 48 48.00 4,218.24 87.88 87.88
235 148 148.00 36,445.00 246.25 246.25
236 72 72.00 7,706.16 107.03 107.03
237 23 23.00 20,372.25 885.75 885.75
238 84 84.00 28,570.92 340.13 340.13
239 95 95.00 16,893.85 177.83 177.83
240 132 132.00 66,388.08 502.94 502.94
241 85 85.00 66,042.45 776.97 776.97
242 45 45.00 2,019.60 44.88 44.88
243 40 40.00 42,037.20 1,050.93 1,050.93
244 104 104.00 68,740.88 660.97 660.97
245 118 118.00 77,994.46 660.97 660.97
246 158 158.00 104,433.26 660.97 660.97
247 51 51.00 33,725.28 661.28 661.28
248 49 49.00 32,402.72 661.28 661.28
251 19 19.00 1,426.33 75.07 75.07
252 156 156.00 23,969.40 153.65 153.65
253 161 161.00 22,005.48 136.68 136.68
254 49 49.00 25,972.94 530.06 530.06
255 41 41.00 42,043.45 1,025.45 1,025.45
256 99 99.00 43,219.44 436.56 436.56
256-01 103 103.00 48,164.86 467.62 467.62
257 78 78.00 52,623.48 674.66 674.66
259 72 72.00 12,670.56 175.98 175.98
260 86 86.00 55,506.12 645.42 645.42
261 144 144.00 11,435.04 79.41 79.41
262 122 122.00 23,169.02 189.91 189.91
263 64 64.00 36,926.08 576.97 576.97
264 108 108.00 57,433.32 531.79 531.79
265 64 64.00 39,117.44 611.21 611.21
266 79 79.00 58,908.72 745.68 745.68
267 255 255.00 170,388.45 668.19 668.19
City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2024/25
Assessment Amount
FY 2024/25
Proposed
Assessment Rate
Per EDU
FY 2024/25
Maximum
Assessment Rate
Per EDU (2)
268 390 389.00 143,727.72 369.48 369.48
271 67 67.00 35,977.66 536.98 536.98
272 171 173.00 86,250.88 498.56 498.56
272-01 170 170.00 84,799.40 498.82 498.82
272-02 41 41.00 20,442.60 498.60 498.60
273 83 83.00 70,886.15 854.05 854.05
274 62 62.00 57,782.76 931.98 931.98
275 18 33.00 26,708.93 809.36 809.36
276 38 38.00 24,734.96 650.92 650.92
277 0 0.00 0.00 0.00 N/A
278 372 372.00 263,707.08 708.89 708.89
279 41 41.00 20,110.91 490.51 490.51
280 0 0.00 0.00 0.00 N/A
281 168 168.00 73,263.12 436.09 436.09
282 38 38.00 8,024.08 211.16 211.16
283 33 33.00 7,187.73 217.81 217.81
286 78 78.00 50,710.14 650.13 650.13
287 198 198.00 89,876.16 453.92 453.92
288 0 0.00 0.00 0.00 N/A
289 23 23.00 11,639.61 506.07 506.07
290 95 190.00 90,710.75 477.42 477.42
292 180 180.00 144,041.40 800.23 800.23
292-01 40 40.00 32,009.20 800.23 800.23
292-02 0 0.00 0.00 0.00 N/A
293 42 42.00 29,460.48 701.44 701.44
294 16 16.00 8,652.80 540.80 540.80
295 50 50.00 36,628.00 732.56 732.56
296 66 66.00 46,724.04 707.94 707.94
297 5 0.00 0.00 0.00 N/A
298 60 60.00 72,036.60 1,200.61 1,327.04
299 204 204.00 44,843.28 219.82 219.82
301 62 62.00 51,184.10 825.55 825.55
302 1 0.00 0.00 0.00 N/A
304 66 66.00 35,257.86 534.21 534.21
305 0 0.00 0.00 0.00 N/A
306 0 0.00 0.00 0.00 N/A
309 0 0.00 0.00 0.00 N/A
312 1 0.00 0.00 0.00 N/A
313 2 0.00 0.00 0.00 N/A
314 117 117.00 83,282.94 711.82 711.82
315 28 28.00 21,654.92 773.39 773.39
City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2024/25
Assessment Amount
FY 2024/25
Proposed
Assessment Rate
Per EDU
FY 2024/25
Maximum
Assessment Rate
Per EDU (2)
316 8 0.00 0.00 0.00 N/A
317 0 0.00 0.00 0.00 N/A
318 12 0.00 0.00 0.00 N/A
319 12 0.00 0.00 0.00 N/A
320 52 0.00 0.00 0.00 N/A
321 2 0.00 0.00 0.00 N/A
322 0 0.00 0.00 0.00 N/A
323 0 0.00 0.00 0.00 N/A
324 56 112.00 13,452.88 120.11 120.11
325 0 0.00 0.00 0.00 N/A
326 0 0.00 0.00 0.00 N/A
900 1,417 0.00 0.00 0.00 N/A
901 35 0.00 0.00 0.00 N/A
Totals 28,791 27,609.10 $7,403,282.72
(1) Includes parcels levied and active parcels not yet subject to the assessment. (2) Rate for Assessment District Nos. 290 & 324 is per Benefit Unit, as defined in the annexation Engineer's Report for each district.
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Fiscal Year 2024/25 Engineer’s Report For:
Park Maintenance and Recreation Improvement
District
May 2024
TABLE OF CONTENTS
1. Engineer’s Letter ............................................................................................................. 1
2. Introduction ................................................................................................................... 2 Background .............................................................................................................. 2 Process for Annual Assessment .............................................................................. 3 Legislative Context .................................................................................................. 4
3. Plans and Specifications .................................................................................................. 6 Description of Improvements and Services ............................................................ 7
4. Estimate of Costs ............................................................................................................ 9
5. Method of Apportionment............................................................................................ 11 Discussion of Benefit ............................................................................................. 11 Benefit Factors ...................................................................................................... 12 Benefit Finding ...................................................................................................... 13 General Versus Special Benefit ............................................................................. 13 Calculating General Benefit ................................................................................... 14 Zones of Benefit .................................................................................................... 17 Method of Assessment.......................................................................................... 18 Cost of Living Inflator ............................................................................................ 23 Fiscal Year 2024/25 Maximum Assessment .......................................................... 23 Duration of Assessment ........................................................................................ 23 Appeals and Public Hearing ................................................................................... 23
6. Assessment Diagram ..................................................................................................... 25
7. Assessment Roll ............................................................................................................ 27
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 1
1. ENGINEER’S LETTER
WHEREAS, the City Council of the City of Palmdale (the “City”), State of California, under the Landscaping and Lighting Act of 1972 (the “Act”), directed NBS to prepare and file the Annual Engineer’s Report for the Park Maintenance and Recreation Improvement District (the “District”) for Fiscal Year 2024/25, in accordance with Article 4 of Chapter 1 of the Act and Article XIII D of the California Constitution. The Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2024/25, the diagram for the District, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the District in proportion to the special benefit received.
NOW THEREFORE, the assessments as detailed in this Engineer’s Report and as summarized in the table below are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received.
Zone of
Benefit Parcels(1) SFE Units(2)
FY 2024/25
Proposed
Assessment
Amount
FY 2024/25
Proposed
Assessment
Rate Per SFE
FY 2024/25
Maximum
Assessment
Rate Per SFE
Zone A 42,862 49,204.29 $3,038,829.65 $61.76 $61.76 Zone B 360 132.59 4,091.59 30.88 30.88 Zone C 2,240 1,954.66 120,719.24 61.76 61.76 Totals: 45,462 51,291.54 $3,163,640.48
(1) Includes only parcels levied.
(2) Single Family Equivalent Unit. See “Method of Assessment” for explanation of SFE apportionment.
I, the undersigned, respectfully submit this Engineer’s Report and, to the best of my knowledge, information and belief, the Engineer’s Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Palmdale at the time of District formation.
____________________________________________
John G. Egan, P. E.
Assessment Engineer
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 2
2. INTRODUCTION
Background
In June and July of 2002, the City conducted a city-wide assessment ballot proceeding pursuant to the requirements of Article XIII D of the California Constitution ("The Taxpayer's Right to Vote on Taxes Act") and the Landscape and Lighting Act of 1972 for a proposed City of Palmdale Park Maintenance and Recreation Improvement Assessment District to fund improvements to parks and recreational facilities in the City. During this ballot proceeding, property owners in the City were provided with a notice and ballot for a proposed benefit assessment and a 45-day period was provided for balloting. A public hearing to conclude the balloting period was conducted on July 24, 2002.
After the ballots were tabulated, it was determined that 55.9% of the weighted ballots returned were in support of the assessment. Since the assessment ballots submitted in opposition to the proposed assessments did not exceed the assessment ballots submitted in favor of the assessments (with each ballot weighted by the proportional financial obligation of the property for which ballot was submitted), the City gained the authority to approve the levy of the assessments for Fiscal Year 2002/03 and to continue to levy them in future years. The authority granted by the ballot proceeding includes an annual increase in the maximum authorized assessment rate equal to the annual change in the Consumer Price Index (CPI) for the Los Angeles Area, not to exceed 3% per year. In the event the annual change in the CPI exceeds 3%, any percentage change in excess of 3% can be cumulatively reserved for years in which the CPI change is less than 3%. The initial assessment rate approved in 2002 was $36.00 per single family equivalent benefit unit, plus an annual increase not to exceed 3% according to the CPI for the Los Angeles area.
Due to their greater distance from the public facilities and the new parks and recreation facilities to be installed, maintained, and serviced by the District, areas in the City farthest east and west were deemed to receive less benefit relative to other areas in the City (Zone A) and were assigned 50% of the assessment rate. These areas of reduced proximity were named Zone of Benefit B or Zone B.
As the City has grown and built additional parks, public and recreational facilities, the western area of the City, generally described as the City incorporated areas west of the California Aqueduct, is benefiting from additional parks and recreation areas that can be funded and maintained in part by the District. For Fiscal Year 2006/07 assessments, properties in this western area were classified as being within Zone of Benefit C or Zone C. Since the proximity to parks and recreation facilities in Zone C is generally equivalent to properties within Zone A, the assessments per single family equivalent unit for properties in Zone C were proposed to increase, matching that rate assessed to parcels in Zone A.
In order to allow property owners in Zone C to ultimately decide whether they were in support of the increased assessments in their Zone of Benefit, in 2006, an assessment ballot proceeding was conducted for property owners in Zone C. After the ballots were mailed to property owners in Zone C, a minimum 45- day time period was provided for the return of the assessment ballots. Following this 45-day time period, a public hearing was held on July 5, 2006 for the purpose of allowing public testimony regarding the proposed increased assessments.
At the public hearing the ballots were tabulated and it was determined that 86.18% of the returned ballots from Zone C (weighted by the proportional financial obligation of the property for which ballots are
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 3 submitted) were in favor of the proposed increased assessments to match the assessment rate of Zone A.
Therefore, the City Council took action, by resolution number CC 2006-191, to approve the levy of the increased assessments in Zone C for Fiscal Year 2006/07.
Process for Annual Assessment
In each subsequent year for which the assessment will be continued, and as required by the procedures specified in the 1972 Act, an Engineer’s Report must be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also annually adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the assessment district for the fiscal year stated therein.
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
• Refers to the assessment district by its distinctive designation and indicate the general location of the district.
• Refers to the report of the engineer, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the district. • Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published.
Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 4 Legislative Context
In 1996, California Voters adopted Proposition 218, the “Right to Vote on Taxes Act” which added Articles XIII C and XIII D to the California Constitution. Article XIII D imposes certain substantive and procedural requirements on any agency that wishes to levy special assessments.
Article XIII D imposes four basic substantive requirements on assessments1:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each parcel must be determined in relationship to the entirety of the capital improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided; and • The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and does not include any costs attributable to the general benefit.
Since the initial passage of Proposition 218, several court rulings have helped provide context and direction on the practical implementation procedures and requirements for levying assessments. Several of the key concepts from these rulings are summarized below.
GENERAL BENEFIT
Article XIII D requires an agency to separate the general benefits from the special benefits conferred because only special benefits are assessable.
The Court of Appeal in Golden Hills Neighborhood Assn., Inc. v. City of San Diego (2011) (Golden Hills)2 clarified this concept by stating, “Separation and quantification of general and special benefits must be accomplished by apportioning the cost of a service or improvement between the two and assessing property owners only for the portion of the cost representing special benefits.” The Court of Appeal in Beutz v. County of Riverside (2010) (Beutz)3 quoted from the Legislative Analyst’s Office pamphlet titled “Understanding Proposition 218” which states an agency must, “estimate the amount of special benefit landowners would receive from the project or service, as well as the amount of ‘general benefit.’ This step is needed because Proposition 218 allows local government to recoup from assessments only the proportionate share of cost to provide the special benefit.” The Court in Beutz furthered this idea stating, “Separating the general from the special benefits of a public improvement project and estimating the quantity of each in relation to the other is essential if an assessment is to be limited to the special benefits.”
The Court of Appeal in Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority (2008) (SVTA) 4 clarified that general benefits are not restricted to benefits conferred only on persons and property outside the assessment district but can include benefits both conferred on real
1 California Constitution Article XIII D Section 4.
2 Golden Hill Neighborhood Assn. v. City of San Diego CA4/1, D062203 (Cal. Ct. App. 2013) 3 Beutz v. County of Riverside, 109 Cal. Rptr. 3d 851 (Cal. Ct. App. 2010) 4 Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority, 44 Cal. 4th 431 (2008).
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 5 property located in the district or to the public at large. The “public at large” includes all members of the public, including those who live, work, and shop within the district, and not simply transient visitors.
BENEFIT-BASED NOT COST-BASED
In Bonander v. Town of Tiburon (2009) (Tiburon)5, the Court of Appeal clarified the idea that assessments must be apportioned based upon benefit rather than cost. The Court stated, “Proportionate special benefit is the basis upon which a project’s total assessable costs are apportioned among parcels within an assessment district.”
The assessment on a particular property cannot be based on the relative cost of the improvements, but rather the special benefit conferred on such property. The Court in Tiburon also stated, “an assessment represents the entirety of the cost of the improvement or property-related service, less any amount attributable to general benefits (which may not be assessed), allocated to individual properties in proportion to the relative special benefit conferred on the property.”
PUBLIC PROPERTY
Section 4, Subdivision (a) of Article XIII D states, in part, “Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.” Historically there had been differing opinions about whether this requirement that publicly owned property should not be exempt actually meant those properties must be assessed.
The Court of Appeal in Manteca Unified School District v. Reclamation District No. 17 et al (2017) (Manteca)6 clarified this issue by stating, “section 4, subdivision (a) of article XIII D of the California Constitution unambiguously conditions any continuing benefit assessment exemption on a showing by clear and convincing evidence of no special benefit.”
IMPRECISION
The Court in Tiburon acknowledged the difficulty of trying to precisely assign and measure special benefit, stating, “Any attempt to classify special benefits conferred on particular properties and to assign relative weights to those benefits will necessarily involve some degree of imprecision.” The Court in Tiburon went on to say that a formula assigning equal weight to different special benefits “may be a legally justifiable approach to measuring and apportioning special benefits, [but] it is not necessarily the only valid approach. Whichever approach is taken to measuring and apportioning special benefits, however, it must be both defensible and consistently applied.”
5 Bonander v. Town of Tiburon, 147 Cal. App. 4th 1116 (Cal. Ct. App. 2007) 6 Manteca Unified School District v. Reclamation District No. 17 et al, C077906 (Cal. Ct. App. 2017)
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 6
3. PLANS AND SPECIFICATIONS
The City maintains park and recreational facilities in locations throughout its boundaries, which contain over 48,000 parcels. The District provides funding for the installation, maintenance, and servicing of parks and recreation facilities within the City, including, but not limited to the City’s current parks and recreation facilities:
• Poncitlán Square (4.00 Acres), 38315 9th St. East
• Tejon Park Barrel Springs Equestrian Arena (20.00 Acres), East of Sierra Highway / South of Barrel Springs Road
• Pelona Vista Park (73.00 Acres), 37800 Tierra Subida Avenue • Manzanita Heights Park (5.00 Acres), 431 Mesa Verde Street • Arnie Quinones Park (2.50 Acres), 41003 50th Street West • Desert Sands Park (20.00 Acres), 39117 3rd Street East • Joe Davies Heritage Airpark at Palmdale Plant 42 (20.00 Acres), 2001 East Avenue P • William J. McAdam Park & Pool (20.00 Acres), 38115 30th Street East • Domenic Massari Park (40.00 Acres), 37716 55th Street East • Sam Yellen Park (24.93 acres), Phase 1 completed (12.00 acres), Avenue S between 47th East and 55th Street East
• Joshua Hills Park (3.64 Acres), 3110 Fairfield Avenue • Palmdale Playhouse (2,700 square feet), 38334 10th Street East • Melville J. Courson Park (7.50 Acres), 38226 10th Street East (under construction by developer) • Legacy Commons (new Palmdale Senior Center opened 2010) (14,000 square feet), 930 East Avenue Q-9
• Palmdale Senior Center Park (1.00 acre) park site between 9th Street East & 10th Street East and Q-9 & Q-10
• Dry Town Waterpark (7.00 acres), at Palmdale Oasis Park, 3850-B East Avenue S • Palmdale Oasis Recreation Center (17,500 square feet), 3850-A East Avenue S • Palmdale Oasis Park (33.00 acres), southwest corner of Avenue S and 40th Street East, 3850-A E.
Avenue S
• Competition Swimming Pool at Palmdale Oasis Park, 3850-C East Avenue S • Marie Kerr Park (57.00 Acres), 39700 30th Street West & 2723 Rancho Vista Boulevard • Palmdale Amphitheater at Marie Kerr Park, 2723 Rancho Vista Boulevard • Best of the West Softball Complex, at Marie Kerr Park, 2723-F Rancho Vista Boulevard • Competition Swimming Pool at Marie Kerr Park, 2723 Rancho Vista Boulevard • Marie Kerr Recreation Center, 2723-A Rancho Vista Boulevard • Lot adjacent to Amphitheatre/Marie Kerr Park (20.00 Acres), (not developed, currently used for overflow parking), 2723 Rancho Vista Boulevard
• Dr. Robert C. St. Clair Parkway (8.72 Acres), Sierra Highway • Demonstration Garden (0.76 Acres), NEC of Palmdale Boulevard & Sierra Highway • Foothill Park (12.33 Acres), 2525 The Groves
• Anaverde Hills Park (6.42 Acres), 2820 Greenbrier Street
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 7 • Larry Chimbole Cultural Center (19,300 square feet), 38350 Sierra Highway • Hammack Activity Center/ Roller Hockey Rinks (29,000 square feet), 815 East Avenue Q-6 (Boys & Girls Club)
• Rancho Vista Neighborhood Park (5.00 Acres), Bolz Ranch / Town Center Road (not developed) • Palmenthol History Park (16.30 Acres), Avenue S & 20th Street East (not developed) • A.C. Warnack Nature Park (131.27 Acres), East of Godde Hill & South of the California Aqueduct (not developed)
Description of Improvements and Services
The assessments shall also provide funding for the installation, maintenance, and servicing of new parks and recreation facilities, including, but not limited to new neighborhood and community parks, family aquatics facility, covered swimming pools, additional recreation centers, public amphitheater, additional sports fields, improvements to park safety including enhanced lighting, replacement of antiquated playground equipment, additional park maintenance services, acquisition of lands for parks and recreation uses, and expansion of existing parks and recreation areas.
The work and improvements (the “improvements”) proposed to be undertaken by the District, and the cost thereof paid from the levy of the annual assessment, provide special benefit to assessor parcels within the District as defined in the Method of Assessment herein. In addition to the definitions provided by the Act the improvements are generally described as follows:
Installation, maintenance and servicing of public recreational facilities and improvements, including, but not limited to, turf and play areas, park grounds and facilities, playground equipment, hard court surfaces, amphitheaters, tennis courts, gymnasiums, senior centers, recreation centers, aquatic parks, running tracks, walking paths, sports fields, basketball courts, swimming pools, landscape corridors, open space, trails, other recreational facilities, ground cover, shrubs and trees, irrigation and sprinkler systems, landscaping, drainage systems, lighting, fencing, entry monuments, graffiti removal and repainting, and labor, materials, supplies, utilities, equipment, and any debt service on bonds or other indebtedness issued for the improvements as applicable, at each of the locations owned, operated or maintained by the City.
Plans and specifications for these improvements are filed with the Director of Parks and Recreation of the City and are incorporated herein by reference.
As applied herein, “Installation” means the construction of recreational improvements, including, but not limited to, land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks and drainage, lights, and/or the construction of playground equipment, play courts, recreational facilities and public restrooms.
“Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of said improvements, including repair, removal, or replacement of all or any part of any improvement; providing for the life, growth, health and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; and cleaning, sandblasting and painting of walls and other improvements to remove or cover graffiti. “Servicing” means the furnishing of electric current or energy for the operation or lighting of any improvements, and the furnishing of water for irrigation of any landscaping or the maintenance of any other improvements.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 8 Incidental expenses include all of the following: (a) The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment; (b) the costs of printing, advertising, and the giving of published, posted, and mailed notices; (c) compensation payable to the County for collection of assessments; (d) compensation of any engineer or attorney employed to render services in proceedings pursuant to this part; (e) any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; (f) any expenses incidental to the issuance of bonds or notes pursuant to Streets & Highways Code Section 22662.5; and (g) costs associated with any elections held for the approval of a new or increased assessment (Streets & Highways Code Section 22526). The assessment proceeds will be exclusively used for improvements within the District plus incidental expenses. Reference is made to the plans and specifications, including specific expenditure and improvement plans by park/recreation site, which are on file with the City.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 9
4. ESTIMATE OF COSTS
The estimate of costs provided in this Engineer’s Report is for Fiscal Year 2024/25 and is derived from a multi-year, City-wide parks and recreation improvement plan that includes significant new recreation facilities such as neighborhood and community parks, a family aquatics center, two covered year-round swimming pools, two recreation centers, a public amphitheater, a multi-field softball complex, improvements to park safety including enhanced lighting, additional walkways and trails, replacement of antiquated playground equipment, and enhanced park maintenance services.
The estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications are summarized below.
Park Maintenance and Recreation Improvement District Budget Description
Proposed
FY 2024/25 Costs
Beginning Fund Balance $306,126.27
Installation, Maintenance & Servicing Costs (1)
Maintenance & Operation of Vision Facilities $2,578,500.00 Maintenance of Parks & Recreation Facilities (2) 4,316,271.65 Totals for Installation, Maintenance & Servicing $6,894,771.65
Less: City Contribution (3) ($2,757,908.66)
Net Cost of Installation, Maintenance & Operation $4,136,862.99
Incidental Costs
Collection and Administration $0.00
Totals for Incidentals $0.00
Less: Fund Balance Contribution ($973,222.51)
Fiscal Year 2024/25 Net Amount to be Assessed (4) $3,163,640.48 Estimated Ending Fund Balance ($667,096.24)
Budget Allocation to Property (5)
Zone of
Benefit Parcels (6) SFE Units (7)
FY 2024/25
Maximum
Assessment Rate
Per SFE
FY 2024/25 Amount
to be Assessed
Zone A 42,862 49,204.29 $61.76 $3,038,829.65
Zone B 360 132.59 30.88 4,091.59
Zone C 2,240 1,954.66 61.76 120,719.24
Totals: 45,462 51,291.54 $3,163,640.48
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 10
Notes to Estimate of Costs:
(1) Additional details regarding budgeted improvements and future projects are as follows:
• Rancho Vista Park – park site with open space, restrooms, playground, and parking lot. • Vacant lot next to Amphitheater – design for park and ride. • Arnie Quinones Park – design of future additional features including restroom, paved parking lot, lighting, tot lot, and pathways.
• Marie Kerr Park Upgrades – tot lot upgrades.
• Dry Town Water Park Upgrades – refurbishment of three existing slides, tower, and Little Miner's camp.
• Dry Town Lazy River Replastering – replastering of lazy river, construction was expected to begin April 2020.
• Palmdale Oasis Park Upgrades – design and possible construction of play area, playground equipment, restroom facility, landscaping and irrigation of fields, additional parking. • Domenic Massari Upgrades – sidewalk improvements throughout the park construction was expected to begin summer 2020, three new basketball courts with covers and upgrades to existing basketball court.
• Sam Yellen Park – design of Phase 2 upgrades.
• McAdam Park Renovations – upgrades to existing restroom facility. • Sports Field Renovation – field upgrades and renovations as needed at various park sites. (2) The item, “Maintenance of Park and Recreation Facilities,” would provide funding for enhanced maintenance of all parks and recreation facilities on a daily basis, seven days per week. Services would include mowing turf, trimming and caring for landscaping, fertilization and aeration of grounds and playfields, routine maintenance and safety inspections, painting, replacing/repairing broken or damaged equipment, trash removal and cleanup, irrigation and irrigation system maintenance, and other services as nee ded. (3) As determined in the following section, at least 40% of the $ 6,894,772 total cost of Park Improvements, Installation, Maintenance and Servicing, must be funded from sources other than the assessments, to cover any general benefits from the improvements. Therefore, $ 2,757,909 or 40% of the total for Installation, Maintenance and Servicing is for general benefits that cannot be assessed to property owners in the District.
The additional amount contributed is the City’s contribution in excess of the estimated general benefits. (4) Includes installment rounding for Los Angeles County tax roll purposes. (5) The Act stipulates that proceeds from the assessments must be deposited into a special fund that has been set up for the revenues and expenditures of the District. Moreover, funds raised by the assessment shall be used only for the purposes stated within this Engineer’s Report. Any balance remaining at the end of the fiscal year, July 1, must be carried over to the next fiscal year. The City may also establish a reserve fund for contingencies and special projects as well as a capital improvement fund for accumulating fund s for larger capital improvement projects or capital renovation needs. Any remaining unexpended balance would either be placed in the reserve fund, the capital improvement fund, or would be used to reduce future years' Assessments.
(6) Includes only parcels levied.
(7) Single Family Equivalent Unit. See "Method of Assessment" for explanation of SFE apportionment.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 11
5. METHOD OF APPORTIONMENT
The following section includes an explanation of the benefits derived from the improvements to park and recreation facilities and improvements throughout the City, as well as a description of the assessment methodology used to apportion the total assessment to properties within the District. Previous annual Engineer’s Reports were prepared by a different engineer of record and specific language from the prior year Engineer’s Report7 has been referenced to describe the Method of Apportionment within the following section of this report. 8
The District consists of all assessor parcels within the boundaries of the City. The method used for apportioning the assessment is based upon the proportional special benefits conferred to the properties over and above the general benefits conferred to real property in the District or to the public at large.
Special benefit is calculated for each parcel in the District using the following process:
1. Identification of all benefit factors derived from the improvements;
2. Calculation of the proportion of these benefits that are general;
3. Determination of the relative special benefit within different areas within the District;
4. Determination of the relative special benefit per property type; and
5. Calculation of the specific assessment for each individual parcel based upon special vs. general benefit; location, property type, property characteristics, improvements on property and other supporting attributes.
Discussion of Benefit
In summary, the assessments can only be levied based on the special benefit to property. Any and all general benefit, including benefit that is indirect or derivative, must be funded from another source. This special benefit is received by property over and above any general benefits from the improvements. With reference to the requirements for assessments, Section 22573 of the Act 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 benefits to be received by each such lot or parcel from the improvements."
Proposition 218, as codified in Article XIII D of the California Constitution, has confirmed that assessments must be based on the special benefit to property and that the value of the special benefits must reasonably exceed the cost of the assessment:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel."
7 Annual Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 (“Prior Engineer’s Report”). 8 Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 12 Since assessments are levied on the basis of special benefit, they are not a tax and are not governed by Article XIII A of the California Constitution.
The SVTA decision also clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel, and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits. The SVTA decision also provides specific guidance that park improvements are a direct advantage and special benefit to property that is proximate to a park that is improved by an assessment:
The characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g. proximity to a park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g. general enhancement of the district’s property values).
Finally, Proposition 218 twice uses the phrase “over and above” general benefits in describing special benefit (Art. XIIID, sections 2(i) & 4(f)). The SVTA decision further clarifies that special benefits must provide a direct advantage to benefiting property and that proximity to a park is an example of a special benefit.
Benefit Factors
The improvements are expected to confer certain special benefits to parcels within the District. Pursuant to the Prior Engineer’s Report, the special benefit conferred to parcels is more fully described below:
EXTENSION OF A PROPERTY’S OUTDOOR AREAS AND GREEN SPACES FOR PROPERTIES WITHIN CLOSE
PROXIMITY TO THE IMPROVEMENTS
In large part, because it is cost prohibitive to provide large open land areas on property in the District, the residential, commercial and other benefiting properties in the District do not have large outdoor areas and green spaces. The parks in the District provide these larger outdoor areas that serve as an effective extension of the land area for proximate properties because the improvements are uniquely proximate and accessible to property in close proximity to the improvements. The improvements, therefore, provide an important, valuable and desirable extension of usable land area for the direct advantage and special benefit of properties with good and close proximity to the improvements.
According to the industry-standard guidelines established by the National Park and Recreation Association (the “NPRA”), neighborhood parks in urban areas have a service area radius of generally one-half mile and community parks have a service area radius of approximately two miles. The service radii for neighborhood parks and neighborhood green spaces were specifically established to give all properties within these service radii close proximity and easy walking access to such public land areas. Likewise, community parks, with their large size, have a somewhat larger service area. Since proximate and accessible parks serve as an extension of the usable land area for property in the service radii and since the service radii was specifically designed to provide close proximity and access, the parcels within this service area clearly receive a direct advantage and special benefit from the improvements - and this advantage is not received by other properties or the public at large.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 13 An analysis of the service radii for the improvements finds that all properties in the District enjoy the distinct and direct advantage of being close and proximate to parks within the District. The benefiting properties in the District therefore uniquely and specially benefit from the improvements.
PROXIMITY TO IMPROVED PARKS AND RECREATIONAL FACILITIES Only the specific properties within close proximity to the improvements are included in the District.
Therefore, property in the District enjoys unique and valuable proximity and access to the improvements that the public at large and property outside the District do not share.
In absence of the assessments, the improvements would not be provided and the parks and recreation areas in the District would be degraded due to insufficient funding for maintenance, upkeep and repair.
Therefore, the assessments provide improvements that are over and above what otherwise would be provided. Improvements that are over and above what otherwise would be provided do not by themselves translate into special benefits but when combined with the unique proximity and access enjoyed by parcels in the District, they provide a direct advantage and special benefit to property in the District.
ACCESS TO IMPROVED PARKS, OPEN SPACE AND RECREATIONAL AREAS Since the parcels in the District are nearly the only parcels that enjoy close access to the improvements, they directly benefit from the unique close access to improved parks, open space and recreation areas that are provided by the assessments. This is a direct advantage and special benefit to property in the District.
IMPROVED VIEWS
The District, by maintaining the landscaping at its park, recreation and open space facilities provides improved views to properties with direct line-of-sight as well as other local properties which benefit from improved views when property is accessed. Therefore, the improved and protected views provided by the assessments are another direct and tangible advantage that is uniquely conferred upon property in the District.
Benefit Finding
In summary, real property located within the boundaries of the District distinctly and directly benefits from closer proximity, access and views of improved parks, recreation facilities, open space, landscaped corridors, greenbelts, trail systems and other public resources funded by the assessments. The improvements are specifically designed to serve local properties in the District, not other properties or the public at large. The public at large and other properties outside the District receive only limited benefits from the improvements because they do not have proximity, good access or views of the improvements.
These are special benefits to property in the District in much the same way that sewer and water facilities, sidewalks and paved streets enhance the utility and desirability of property and make them more functional to use, safer and easier to access.
General Versus Special Benefit
Article XIII C of the California Constitution requires any local agency proposing to increase or impose a benefit assessment to “separate the general benefits from the special benefits conferred on a parcel.” The rationale for separating special and general benefits is to ensure that property owners subject to the benefit assessment are not paying for general benefits. The assessment can fund special benefits but
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 14 cannot fund general benefits. Accordingly, a separate estimate of the special and general benefit is given in this section. In other words:
Total
Benefit = General
Benefit + Special
Benefit
There is no widely-accepted or statutory formula for general benefit. General benefits are benefits from improvements or services that are not special in nature, are not “particular and distinct” and are not “over and above” benefits received by other properties. SVTA provides some clarification by indicating that general benefits provide “an indirect, derivative advantage” and are not necessarily proximate to the improvements.
The starting point for evaluating general and special benefits is the current, baseline level of service. The assessment will fund Improvements “over and above” this general, baseline level and the general benefits estimated in this section are over and above the baseline. A formula to estimate the general benefit is listed below:
General
Benefit =
Benefit to Real
Property
Outside the
District
+
Benefit to Real Property
Inside the District that
is Indirect and
Derivative
+
Benefit to
the Public at
Large
Special benefit, on the other hand, is defined in the California Constitution as “a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.” The SVTA decision indicates that a special benefit is conferred to a property if it “receives a direct advantage from the improvement (e.g., proximity to a park).” In this assessment, as noted, properties in the District have close and unique proximity, views and access to the improvements and uniquely improved desirability from the improvements and other properties and the public at large do not receive significant benefits because they do not have proximity, access or views of the improvements. Therefore, the overwhelming proportion of the benefits conferred to property is special and is only minimally received by property outside the District or the public at large.
Calculating General Benefit
Pursuant to information detailed in the Prior Engineer’s Report, the general benefit is conservatively estimated and described, and then budgeted so that it is funded by sources other than the assessment.
BENEFIT TO PROPERTY OUTSIDE THE IMPROVEMENT DISTRICT
Properties within the District receive almost all of the benefits from the improvements because properties in the District enjoy unique close proximity and access to the improvements that is not enjoyed by other properties or the public at large. However, certain properties within the proximity/access radius of the improvements, but outside of the boundaries of the District, may receive some benefit from the improvements. Since this benefit is conferred to properties outside the District boundaries, it contributes to the overall general benefit calculation and will not be funded by the assessments.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 15 The properties outside the District and within the proximity radii for neighborhood parks in the District receive benefits from the improvements. Since these properties are not assessed for their benefits because they are outside of the area that can be assessed by the District, this is a form of general benefit to the public at large and other property. A 50% reduction factor is applied to these properties because they are all on only one side of the improvements while properties in the District enjoy the advantage of over twice the average proximity to the improvements. Per the Prior Engineer’s Report, the general benefit to property outside of the District is calculated as follows:
Assumptions:
5,190 parcels outside the District but within 0.5 miles of a park within the District 47,684 parcels in the District
50% relative benefit compared to property within the District
Calculation of General Benefit to Property Outside the District = 5,190 / (47,684 + 5,190) * 50% = 4.9%
Although it can reasonably be argued that the improvements inside, but near the District boundaries are offset by similar park and recreational improvements provided outside, but near the District boundaries, we use the more conservative approach of finding that 4.9% of the improvements may be of general benefit to property outside the District.
BENEFIT TO PROPERTY INSIDE THE DISTRICT THAT IS INDIRECT AND DERIVATIVE The “indirect and derivative” benefit to property within the District is particularly difficult to calculate. A solid argument can be presented that all benefit within the District is special, because the improvements are clearly “over and above” and “particular and distinct” when compared with the baseline level of service and the unique proximity, access and views of the Improvements enjoyed by benefiting properties in the District. Nevertheless, the SVTA decision indicates that there may be general benefit “conferred on real property located in the district”. A measure of the general benefits to property within the assessment area is the percentage of land area within the District that is publicly owned and used for regional purposes such as major roads, rail lines and other regional facilities because such properties used for regional purposes could provide indirect benefits to the public at large. Approximately 3% of the land area in the District is used for such regional purposes, so this is a measure of the general benefits to property within the District.
BENEFIT TO THE PUBLIC AT LARGE
The general benefit to the public at large can be estimated by the proportionate amount of time that the District’s parks and recreational facilities are used and enjoyed by individuals who do not contribute to the assessment in any way (i.e. do not pay the assessment or local taxes or fees that support the City.9 A
9 Per the formation engineer, when District facilities are used by those individuals, the facilities are not providing benefit to property within the City. Use under these circumstances is a measure of general benefit. For example, a non-resident who is drawn to utilize the City facilities and shops at local businesses while in the area would provide special benefit to business properties as a result of his or her use of the Improvements. Conversely, one who uses City facilities but does not reside, work, shop or own property within the City boundaries does not provide special benefits to any property and is considered to be a measure of the general benefits.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 16 survey of park and recreation facility usage conducted by the formation engineer found that less than 8% of the City’s park and recreation facility usage is by those who do not live or work within City boundaries. 10 Several of the improvements such as the family aquatics center, amphitheater and sports complex are the type of public resources that draw residents from throughout the community. Therefore, they are deemed to be of benefit to all properties within the City. Due to their “draw” these types of facilities may also serve to bring in somewhat higher numbers of people who do not contribute to the assessment in any way. Of the proposed facilities, the Family Aquatics Center warrants further analysis to estimate potential resident/non-resident use. Resident/non-resident use statistics vary depending on the specifics of the community such as proximity to other communities and location of other similar aquatics centers. The City is largely separated by distance from other urbanized areas, which should serve to reduce the percentage of non-resident use. Data from other communities deemed to be similar in amenities and location finds that the percentage of non-resident use can vary from 15% up to approximately 50%. A non-resident use percentage of 50% will be used as a conservative estimate for this facility.
Although many of the non-resident users of the City’s aquatics facility will shop or work in the community, this unadjusted data will be used as a conservative measure of general benefits. This measure of the general benefits from family aquatics facilities is combined with the findings of the park and recreation facility usage survey to conservatively estimate the overall level of general benefits. Using an equal weighting of both measures of general benefits, 29% of the benefits conferred by the proposed maintenance and improvements are determined to be general benefits to the public at large.
TOTAL GENERAL BENEFITS
Using a sum of these three measures of general benefit, the Prior Engineer’s Report found that approximately 37% of the benefits conferred by the improvements may be general in nature and should be funded by sources other than the assessment.
General Benefit Calculation:
4.9% Outside the District
+ 3.0% Property within the District
+ 29.0% Public at Large
= 36.9% Total General Benefit
Although the analysis finds that 36.9% of the assessment may provide general benefits, the Prior Engineer’s Report established a requirement for a minimum contribution from sources other than the assessments of 40%. This minimum contribution above the measure of general benefits will serve to provide additional coverage for any other general benefits. The City’s total budget for maintenance and operation of its parks and recreational facilities is $6,894,772. Of this total budget amount, the City will contribute at least $2,757,909(or 40%) from sources other than the assessments, to cover any general benefits that cannot be assessed to property owners in the District.
10 A total of 534 park users were surveyed at different parks and recreation facilities on different days and times between the months of July 2001 and March 2002. 41 respondents (7.7%) indicated that they did not reside or work within the City.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 17 Zones of Benefit
As detailed in the Prior Engineer’s report, the boundaries of the District have been carefully drawn to include the properties in the City that are proximate to the proposed improvements and that would materially benefit from the improvements. In other words, the boundaries of the District have been narrowly drawn to include only properties that will specially benefit from the proposed improvements and would receive a declining level of service if the assessments were not approved.
The SVTA decision indicates:
In a well-drawn district — limited to only parcels receiving special benefits from the improvement — every parcel within that district receives a shared special benefit. Under section 2, subdivision (i), these benefits can be construed as being general benefits since they are not “particular and distinct” and are not “over and above” the benefits received by other properties “located in the district.”
We do not believe that the voters intended to invalidate an assessment district that is narrowly drawn to include only properties directly benefiting from an improvement.
Indeed, the ballot materials reflect otherwise. Thus, if an assessment district is narrowly drawn, the fact that a benefit is conferred throughout the district does not make it general rather than special. In that circumstance, the characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement (e.g., proximity to park) or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement (e.g., general enhancement of the district’s property values).
In the District, the advantage that each parcel receives from the improvements is direct, and the boundaries are narrowly drawn to include only parcels that benefit from the assessment.
Due to their greater distance and reduced proximity from the improvements, one area of the City is deemed to receive lesser benefit from the improvements than other urbanized areas of the City. The area of reduced relative benefit is generally described as all parcels east of 90th Street East on the south and east of US Air Force Plant 42, and all parcels east of 50th Street East on the north and east of US Air Force Plant 42. This area is hereinafter referred to as Zone of Benefit B or Zone B and is depicted on the Assessment Diagram included with this report.
In Fiscal Year 2006/07 a new zone of benefit, Zone of Benefit C or Zone C, was created for parcels previously designated as being also within Zone B and located in the western areas of the District. Zone C covers all contiguous parcels within the boundaries of the City, generally west and south of the California Aqueduct, including all the parcels in Assessor’s Parcel Books 3205, 3206, 3216 and 3217, within the boundaries of the City. The special benefit received by parcels in Zone C was revised as public parks and recreation facilities are installed, maintained and serviced by the District closer to property in Zone C, making the special benefit to be received in this area similar to that of areas in Zone A. As a result of the additional special benefits, an increased rate of assessment was proposed for parcels in Zone C, and after receiving the support of the property owners in Zone C, the increased assessment rate was first applied for Fiscal Year 2006/07.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 18 All other properties within the District are classified into Zone of Benefit A or Zone A. All three Zones of Benefit, Zones A, B and C, are depicted on the Assessment Diagram included with this report and are listed on the Assessment Roll.
Zone A and Zone C improvements are similarly accessible to all properties within each Zone of Benefit.
Therefore, benefits from the improvements do not further vary based on proximity of the parcels to the improvements within Zone A and Zone C because the increased benefits of greater proximity to the improvements are generally offset by a parallel increase in negative factors such as higher levels of traffic, noise, etc. that comes with increased proximity.
Since properties in Zone B (east) are generally twice the distance from the improvements funded by the assessments, it is estimated that the relative level of benefit to properties in Zone B is 50% the benefit received by properties in Zone A and Zone C. The proposed assessments for properties in Zone B will therefore be 50% of the amount of assessment for similar properties in Zone A and Zone C. The relative proximity to improvements is generally equivalent in Zone A and Zone C so the assessment rates for Zones A and C are equal.
Method of Assessment
As previously discussed, the assessments provide specific improvements that confer direct and tangible special benefits to properties in the District. These benefits can partially be measured by the occupants on property in the District because such parcel population density is a measure of the relative benefit a parcel receives from the improvements. Therefore, the apportionment of benefit is partially based the population density of parcels.11
It should be noted that many other types of “traditional” assessments also use parcel population densities to apportion the assessments. For example, the assessments for sewer systems, roads and water systems are typically allocated based on the population density of the parcels assessed. Moreover, assessments have a long history of use in California and are in large part based on the principle that benefits from a service or improvement funded by assessments that is enjoyed by tenants and other non-property owners ultimately is conferred directly to the underlying property. 12 The next step in apportioning assessments is to determine the relative special benefit for each property.
This process involves determining the relative benefit received by each property in relation to a single family home, or, in other words, on the basis of Single Family Equivalents (SFE). This SFE 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. For the purposes of this report, all properties are designated a SFE value, which is each property’s relative benefit in relation
11 As detailed in the Annual Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020. 12 For example, in Federal Construction Co. v. Ensign (1922) 59 Cal.App. 200 at 211, the appellate court determined that a sewer system specially benefited property even though the direct benefit was to the people who used the sewers: “Practically every inhabitant of a city either is the owner of the land on which he resides or on which he pursues his vocation, or he is the tenant of the owner, or is the agent or servant of such owner or of such tenant. And since it is the inhabitants who make by far the greater use of a city’s sewer system, it is to them, as lot owners or as tenants, or as the servants or agents of such lot owners or tenants, that the advantages of actual use will redound. But this advantage of use means that, in the final analysis, it is the lot owners themselves who will be especially benefited in a financial sense.”
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 19 to a single family home on one parcel. In this case, the "benchmark" property is the single family detached dwelling which is one Single Family Equivalent or one SFE.
In the process of determining the appropriate method of assessment, alternatives were considered. For example, an assessment only for all residential improved property was considered but was determined to be inappropriate because commercial, industrial, and other properties also receive direct benefits from the improvements.
Moreover, a fixed or flat assessment for all properties of similar type was deemed to be inappropriate because larger properties receive a higher degree of benefit than other similarly used properties that are significantly smaller. For two properties used for commercial purposes, there is clearly a higher benefit provided to the larger property in comparison to a smaller commercial property because the larger property generally supports a larger building and has higher numbers of employees, customers and guests that would benefit from proximity and improved access to well maintained and improved parks and recreational facilities. So, the potential population of employees or residents is a measure of the special benefits received by the property. Larger parcels, therefore, receive an increased benefit from the improvements.
Finally, the special benefits derived from the improvements are conferred on property and are not based on a specific property owner’s use of the improvements, or a specific property owner’s occupancy of property or the property owner’s demographic status such as age or number of dependents. However, it is ultimately people who value the special benefits described above and use and enjoy the City’s park and recreational facilities. In other words, the benefits derived to property are related to the average number of people who could potentially live on, work at, or otherwise could use a property, not how the property is currently used by the present owner. Therefore, the number of people who could or potentially live on, work at or otherwise use a property is one indicator of the relative level of benefit received by a property.
In conclusion, the information from the Prior Engineer’s Report determined that the appropriate method of assessment apportionment should be based on the type and use of property, the relative size of the property, its relative population and usage potential and its proximity to parks and recreational facilities.
This method is further described below.
RESIDENTIAL PROPERTIES
Certain residential properties in the District that contain a single residential dwelling unit are assigned one Single Family Equivalent or 1.0 SFE. Traditional houses, zero-lot line houses and townhomes are included in this category of single family residential property.
Properties with more than one residential unit are designated as multi-family residential properties. These properties benefit from the improvements in proportion to the number of dwelling units that occupy each property, the average number of people who reside in multi-family residential units versus the average number of people who reside in a single family home and the average size of multi-family residential units versus the average size of single family homes. The population density factors for the City, as depicted below, provide a partial basis for determining the SFE factors for residential properties. Using the total population in a certain property type in the City from the 1990 Census (the most recent data available when the District was established) and dividing it by the total number of such households, finds that approximately 3.32 persons occupy each single family residence, whereas an average of 2.69 persons
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 20 occupy each multi-family residence. Using the ratio of one Population Factor for each single-family residence, which equates to one Population Factor for every 3.32 persons, a 0.81 Population Factor would equate to one multi-family unit or a 0.81 Population Factor for every 2.69 residents. Likewise, each condominium unit receives a 0.81 Population Factor and each mobile home receives a 0.86 Population Factor.
Residential Density and Population Factors
Total
Population
Occupied
Households
Persons per
Household
Population
Factor
Single Family Residential 49,488 14,905 3.32 1.00
Condominium 1,194 442 2.70 0.81
Multi-Family Residential 12,560 4,667 2.69 0.81
Mobile Home on Separate Lot 5,292 1,854 2.85 0.86
Source: 1990 Census, City of Palmdale.
Once established, Population Factors are adjusted to reflect the average structure size of different residential properties. This adjustment is needed because the special benefits are deemed to be relative to the potential population density and building area per dwelling unit. The average structure size of a single family residence in the City is 1,715 square feet, whereas the average multi-family residence is 920 square feet per unit, or 54% of the size of a single family residence. Likewise, the average condominium unit is 73% of the size of a single family residence and the average mobile home is 50% of the size of a single family residence. These building area percentages are applied to the Population Factors to determine the SFE benefit factors for residential properties. Therefore, multi-family properties with a 0.81 Population Factor and a 54% building area percentage will receive a 0.43 SFE.13 Likewise, condominium units receive a
0.59 SFE and mobile homes on separate parcels receive a 0.43 SFE.
Residential Assessment Benefit Factors
Average
Square Feet % of SFR
Population
Factor SFE Factor
Single Family Residential 1,715 100% 1.00 1.00
Condominium 1,250 73% 0.81 0.59
Multi-Family Residential 920 54% 0.81 0.43
Mobile Home on Separate Lot 855 50% 0.86 0.43
The SFE factor of 0.43 per dwelling unit for multi-family residential properties applies to such properties with 20 or fewer units. Properties in excess of 20 units typically offer on-site recreational amenities and other facilities that tend to offset some of the benefits provided by the improvements. Therefore, the benefit for properties in excess of 20 units is determined to be 0.43 SFE per unit for the first 20 units and
0.10 SFE per each additional unit in excess of 20 dwelling units.
13 (0.81 * 54% = 0.43)
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 21
COMMERCIAL/INDUSTRIAL PROPERTIES
SFE values for commercial and industrial land uses are based on the equivalence of special benefit on a land area basis between single family residential property and the average commercial/industrial property.
The SFE values for various commercial and industrial land uses are further defined by using average employee densities because the special benefit factors described previously can be measured by the average number of people who work at commercial/industrial properties. In order to determine employee density factors, the findings from the San Diego Association of Governments Traffic Generators Study (the “SANDAG Study”) are used because these findings were approved by the State Legislature as being a good representation of the average number of employees per acre of land area for commercial and industrial properties. As determined by the SANDAG Study, the average number of employees per acre for commercial and industrial property is 24.
In comparison, the average number of people residing in a single family home in the area is 3.32. Since the average lot size for a single family home in the City is approximately 0.20 acres, the average number of residents per acre of residential property is 16.60.
The employee density per acre is generally 1.45 times the population density of single family residential property per acre (24 employees per acre / 16.60 residents per acre). Therefore, the average employee density can be used as the basis for allocating benefit to commercial or industrial property since a commercial/industrial property with 1.45 employees receives generally similar special benefit to a residential property with 1 resident. This factor of equivalence of benefit between 1 resident to 1.45 employees is the basis for allocating commercial/industrial benefit.
The table below shows the average employees per acre of land area or portion thereof for commercial and industrial properties and lists the relative SFE factors per fifth of an acre for properties in each land use category.
Commercial and industrial properties in excess of 5 acres generally involve uses that are more land intensive relative to building areas and number of employees (lower coverage ratios). As a result, the benefit factors for commercial and industrial property land area in excess of 5 acres is determined to be the SFE rate per fifth of an acre for the first 5 acres and the relevant SFE rate per each additional acre over 5 acres. Institutional properties that are used for residential, commercial or industrial purposes are also assessed at the appropriate residential, commercial or industrial rate.
Commercial/Industrial Density and Assessment Factors
Type of Commercial/Industrial
Land Use
Average
Employees
per Acre 1
SFE Units
per
1/5 Acre 2
Commercial 24 1.00
Office 68 2.84
Shopping Center 24 1.00
Industrial 24 1.00
Self Storage or Parking Lot 1 0.05
(1) Source: San Diego Association of Governments Traffic Generators Study. (2) The SFE factors for commercial and industrial parcels are applied by the fifth of an acre of land area or portion thereof. Therefore, the minimum assessment for any assessable parcel in these categories is the SFR units listed herein.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 22
VACANT PROPERTIES
The benefit to vacant properties is determined to be proportional to the corresponding benefits for similar type developed properties; however, at a lower rate due to the lack of improvements on the property. A measure of the benefits accruing to the underlying land is the average value of land in relation to improvements for developed property. An analysis of the Fiscal Year 2002/03 assessed valuation data for the City from the County of Los Angeles, found that approximately 35% of the assessed value of improved properties is classified as the land value. It is reasonable to assume, therefore, that approximately 35% of the benefits are related to the underlying land and 65% are related to the improvements and the day-to- day use of the property. Using this ratio, the SFE factor for vacant parcels is 0.35 per parcel.
The value of properties increases as properties are approved for parcel division and development.
Likewise, the special benefits received by vacant property increases as the property is approved for parcel division and development. When property is approved for parcel division and development with a final map, the property has passed the final significant hurdle to development and can shortly undergo construction. Since the property is nearing the point of development, its special benefits increase. In addition, these properties are generally sold soon after completion of improvements, so the properties receive the additional benefit of desirability from prospective buyers due to the special benefits provided by proximity to the improvements in the City. It is therefore determined that property with tentative or final map approval receives 25% of the relative benefit per mapped dwelling unit or mapped parcel acreage compared to improved property of similar use-type.
OTHER PROPERTIES
Article XIII D stipulates that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the improvements.
All properties that are specially benefited are assessed. Other publicly owned property that is used for purposes similar to private residential, commercial, industrial or institutional uses is benefited and assessed at the same rate as such privately owned property.
Miscellaneous, small and other parcels such as roads, right-of-way parcels, reservoir or other water rights parcels that cannot be developed into other improved uses, limited access open space parcels, watershed parcels and common areas typically do not generate significant numbers of employees, residents, customers or guests and have limited economic value. These miscellaneous parcels receive minimal benefit from the improvements and are assessed an SFE benefit factor of 0.
As detailed by the formation engineer, church parcels and property used for educational purposes typically generate employees on a less consistent basis than other non-residential parcels. Many of these parcels also provide some degree of on-site amenities that serve to offset some of the benefits from the District.
In addition, the City maintains reciprocal use arrangements with many educational properties that allow for the public, recreational use of these properties. Such public use tends to reduce the use and wear of City facilities. Therefore, these parcels receive minimal benefit and are assessed an SFE factor of 1.14
14 As detailed in the Engineer’s Report, City of Palmdale, Park Maintenance and Recreation Improvement District, Fiscal Year 2002/03 dated April 2002.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 23 Cost of Living Inflator
Property owners in the District approved in an assessment ballot proceeding in 2002 the initial fiscal year benefit assessment for special benefits to their property including a Consumer Price Index (“CPI”) increase schedule. As a result, the assessment may continue to be levied annually and may be increased up to the maximum annual CPI without any additional assessment ballot proceeding. In the event that in future years the assessments are levied at a rate less than the maximum authorized assessment rate, the assessment rate in a subsequent year may be increased up to the maximum authorized assessment rate without any additional assessment ballot proceeding.
The assessment rate is subject to an annual increase tied to the annual change in the Consumer Price Index for the Los Angeles Area as of January of each succeeding year, with the maximum annual increase not to exceed 3%. Any change in the CPI in excess of 3% shall be cumulatively reserved as the “Unused CPI” and shall be used to increase the maximum authorized assessment rate in years in which the CPI is less than 3%. The maximum authorized assessment rate is equal to the maximum assessment rate in the first fiscal year the assessment was levied, increased annually by the maximum of: 1) 3% or 2) the change in the CPI plus any Unused CPI as described above.
The annual percentage change in the CPI from January 2023 to January 2024 was 2.526%, and there was
7.28% of the Unused CPI carried over (as described above). Therefore, the cost of living inflator for Fiscal Year 2024/25 is 3.00%.
Fiscal Year 2024/25 Maximum Assessment
The maximum authorized assessment rate for Fiscal Year 2024/25 is increased by 3.00% which equates to $61.76 per SFE for Zones A and C, and $30.88 per SFE for Zone B. The District’s budget, provided in the Estimate of Costs section of this Engineer’s Report, proposes assessments for Fiscal Year 2024/25 at the rate of $61.76 per SFE for Zones A and C and $30.88 for Zone B, which is equal to the maximum authorized assessment rate.
Duration of Assessment
It is proposed that the assessment be levied for Fiscal Year 2004/05 and continued every year thereafter, so long as the parks and recreational areas need to be improved and maintained and the City requires funding from the assessments for District improvements. As noted previously, the assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the assessment, improvements to be provided, and other specifics of the assessment. In addition, the City Council must hold an annual public hearing to continue the assessment.
Appeals and Public Hearing
Any property owner who feels that the assessment levied on the subject property is in error, as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Palmdale Public Works department. Any such appeal is limited to correction of an assessment during the then current fiscal year or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City of Palmdale Public Works Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the Public Works Engineer of the City of
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 24 Palmdale or her or his 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 dispute over the decision of the City Engineer or her or his designee shall be referred to the Director of Public Works of the City of Palmdale, and the decision of the Director of Public Works of the City of Palmdale shall be final.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 25
6. ASSESSMENT DIAGRAM
The District includes all properties within the boundaries of the City. The boundaries of the District are displayed on the following Assessment Diagram. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor of the County of Los Angeles, at the time this Engineer’s Report was prepared, and are incorporated by reference herein and made part of this Engineer’s Report.
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 26
City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2024/25 Engineer’s Report 27
7. ASSESSMENT ROLL
Assessor’s parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor’s secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.
A listing of assessor’s parcels subject to the assessments for Fiscal Year 2024/25, along with the assessment amounts, is on file in the office of the City Engineer and incorporated herein by reference.
Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the charge amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method outlined in the method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.
The following table summarizes the Fiscal Year 2024/25 assessment for the District.
Zone of Benefit Parcels (1) SFE Units
FY 2024/25
Rate Per SFE
FY 2024/25
Assessment Amount
Zone A 42,862 49,204.29 $61.76 $3,038,829.65
Zone B 360 132.59 30.88 4,091.59
Zone C 2,240 1,954.66 61.76 120,719.24
Totals: 45,462 51,291.54 $3,163,640.48
(1) Includes only parcels levied.
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Fiscal Year 2024/25 Engineer’s Report For:
Streetlight Maintenance Assessment Districts
and Annexations
May 2024
TABLE OF CONTENTS
1. Engineer’s Letter ............................................................................................................. 1
2. Introduction ................................................................................................................... 2 Background .............................................................................................................. 2 Assessment District Inventory ................................................................................. 2 Annexation Exceptions and Other District Information .......................................... 3 Process for Annual Assessment .............................................................................. 4 Legislative Context .................................................................................................. 5
3. Plans and Specifications .................................................................................................. 7
4. Estimate of Costs ............................................................................................................ 9
5. Method of Apportionment............................................................................................ 11 Special Benefit ....................................................................................................... 11 General Versus Special Benefit ............................................................................. 12 Quantification of General Benefit ......................................................................... 13 Method of Assessment.......................................................................................... 14 Assessment District No. 5 Benefit Factors ............................................................ 18 Cost of Living Inflator ............................................................................................ 20 Fiscal Year 2024/25 Maximum Assessment .......................................................... 20 Duration of Assessment ........................................................................................ 20 Appeals and Interpretation ................................................................................... 21
6. Assessment Diagram ..................................................................................................... 22
7. Streetlight Maintenance Districts .................................................................................. 23
8. Assessment Roll ............................................................................................................ 28
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 1
1. ENGINEER’S LETTER
WHEREAS, the City Council of the City of Palmdale (the “City”), State of California, under the Landscaping and Lighting Act of 1972 (the “Act”), directed NBS to prepare and file the Annual Engineer’s Report for the Streetlight Maintenance Assessment Districts and Annexations (the “Districts”) for Fiscal Year 2024/25, in accordance with Article 4 of Chapter 1 of the Act and Article XIII D of the California Constitution. The report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2024/25 , the diagram for the Districts, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the Districts in proportion to the special benefit received.
NOW THEREFORE, the assessments as detailed in this Engineer’s Report and as summarized in the table below are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the Districts in proportion to the special benefit received.
District(1) Parcels(2) EDUs(3)
Proposed FY 2024/25
Assessment Amount(4)
District No. 1 and No. 4 6,711 10,140.436 $1,290,781.91 District No. 2 1,419 1,480.918 186,032.38
District No. 3 32 32.000 52,561.60
District No. 5 31,609 34,946.000 3,348,525.72
Totals: 39,771 46,599.354 $4,877,901.61
(1) Includes District and Annexations. District No. 1 and No. 4 are combined for County tax roll purposes. (2) Includes only parcels levied.
(3) Equivalent Dwelling Unit.
(4) A list of the Districts and Annexations containing the total proposed Fiscal Year 2024/25 assessments, the number of parcels assessed and assessment rate are detailed in Section 8 of this Engineer’s Report.
I, the undersigned, respectfully submit this Engineer’s Report and, to the best of my knowledge, information and belief, the Engineer’s Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Palmdale at the time of each District formation.
____________________________________________
John G. Egan, P. E.
Assessment Engineer
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 2
2. INTRODUCTION
Background
The City provides maintenance and servicing of certain publicly owned streetlights throughout the City. In order to fund the maintenance and operation (the “Services”) of these projects and improvements, the City has formed five Streetlight Maintenance Assessment Districts, including subsequent Annexations, covering over 40,880 parcels (which includes parcels that are active, but not yet subject to the assessment). The Districts have been formed and the levies have been made pursuant to Part 2 of Division 15 of the California Streets and Highways Code, commonly known as the Landscape and Lighting Act of 1972, and Article XIII D of the California Constitution (the “Article XIII D”).
Assessment District Inventory
Currently, there are five Streetlight Maintenance Assessment Districts with 172 Annexation Districts overall, although some Annexations are not assessed (see the following section for annexation exceptions):
District No. 1 consists of residential and non-residential developments located throughout the City and that are not included within a Los Angeles County Lighting Maintenance District. District No. 1 has 144 individual annexations encompassing approximately 6,840 parcels.
District No. 2 includes the Anaverde Master Planned Community. District No. 2 includes two annexations and approximately 1,460 parcels.
District No. 3 includes the Ritter Ranch Master Planned Community. The number of parcels at build out is expected to be approximately 6,500 parcels, although this number will likely be subject to revision once development resumes in this area.
District No. 4, similar to District No. 1, consists of residential and non-residential developments located throughout the City, that are not included within a Los Angeles County Lighting Maintenance District, and that were annexed on or after 2010. District No. 4 has 24 individual annexations including approximately 70 parcels.
District No. 5 also consists of residential and non-residential developments located throughout the City.
The designation of “District No. 5” was used for the first time in Fiscal Year 2014/15 to identify the approximately 32,900 parcels within the City that were previously covered under the Los Angeles County Lighting Maintenance District No. 1616 (CLMD 1616). LA County administered the streetlights assessments and managed the streetlights improvements up to Fiscal Year 2013/14. Starting Fiscal Year 2014/15 the City took over these functions from the County.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 3 The designation of the existing Districts is as follows:
District No. 1, located throughout the City includes Annexation Nos. 001; 003 through 007; 009; 011; 013 through 080; 082 through 092; 095 through 097; 099 through 111; 113 through 117; 119 through 132; 134 through 137; 139 through 141, 144 through 152, 154, 186, and 203.
District No. 2, located in the Anaverde Master Planned Community consists of two districts, 800 and 801.
Starting in Fiscal Year 2012/13 the numbers assigned to the districts in Anaverde will be in the 800 series.
District No. 3, located in the Master Planned Community of Ritter Ranch consists of one district. Starting in Fiscal Year 2012/13 the numbers assigned to the districts in Ritter Ranch will be in the 900 series.
District No. 4, located throughout the City includes Annexation Nos. 155, 156, 157, 158, 159, 160, 161, 162, 163, 164, 165, 166, 167, 168, 169, 170, 172, 173, 174, 175, 178, 180, 184 and 193.
District No. 5, located throughout the City and includes only one district, No. 91616.
For a detailed description of the above-mentioned Districts and Annexations, see Section 7 of this Engineer's Report.
Annexation Exceptions and Other District Information
Per City Policy, the projects within the Districts and Annexations that have been issued construction permits and have begun construction will be assessed.
Annexation Nos. 002, 008, 010, and 012 have overlapping LA County lighting districts and are not assessed by the City.
Annexation Nos. 058, 077, 116, 119, 124, 130, 131, 132, 145, 147, 148, 150 and 151 will not be assessed for Fiscal Year 2010/11 and future years.
Annexation Nos. 146, 149 and 152 were assessed for the first time in Fiscal Year 2009/10.
Annexation Nos. 154 and 155 were assessed for the first time in Fiscal Year 2010/11.
Annexation No. 156 was assessed for the first time in Fiscal Year 2011/12.
Annexation Nos. 801 was assessed for the first time in Fiscal Year 2012/13.
Annexation Nos. 161 and 163 were assessed for the first time in Fiscal Year 2013/14.
Annexation Nos. 162 and 166 were assessed for the first time in Fiscal Year 2014/15.
Annexation Nos. 159, 164, and 167 were assessed for the first time in Fiscal Year 2015/16.
Annexation Nos. 144, 173 and 175 were assessed for the first time in Fiscal Year 2019/20.
Annexation Nos. 180 and 184 were be assessed for the first time in Fiscal Year 2020/21.
Annexation Nos. 070, 072, 121, 128, 139, 157, 158, 160, 165, and 169 will not be assessed until development starts.
Annexation Nos. 168 and 193 were assessed for the first time in Fiscal Year 2021/22.
Annexation Nos. 091, 095, 111, 129, 186 were assessed for the first time in Fiscal Year 2022/23.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 4 Annexation 060 has been dissolved as of April 6, 2016. The homeowner’s association will undertake the maintenance of all improvements and services beginning Fiscal Year 2016/17.
Process for Annual Assessment
In each subsequent year for which the assessment will be continued and as required by the procedures specified in the 1972 Act, an Engineer’s Report must be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district.
The City Council must also annually adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the assessment district for the fiscal year stated therein.
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
• Refers to the assessment district by its distinctive designation and indicates the general location of the assessment district.
• Refers to the report of the engineer, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district. • Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• States whether the assessment is proposed to increase from the previous year.
If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published.
Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 5 Legislative Context
In 1996, California Voters adopted Proposition 218, the “Right to Vote on Taxes Act” which added Articles XIII C and XIII D to the California Constitution. Article XIII D imposes certain substantive and procedural requirements on any agency that wishes to levy special assessments.
Article XIII D imposes four basic substantive requirements on assessments1:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each parcel must be determined in relationship to the entirety of the capital improvement, the maintenance and operation expenses of the public improvement, or the cost of the property related service being provided; and • The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and does not include any costs attributable to the general benefit.
Since the initial passage of Proposition 218, several court rulings have helped provide context and direction on the practical implementation procedures and requirements for levying assessments. Several of the key concepts from these rulings are summarized below.
GENERAL BENEFIT
Article XIII D requires an agency to separate the general benefits from the special benefits conferred because only special benefits are assessable.
The Court of Appeal in Golden Hills Neighborhood Assn., Inc. v. City of San Diego (2011) (Golden Hills)2 clarified this concept by stating, “Separation and quantification of general and special benefits must be accomplished by apportioning the cost of a service or improvement between the two and assessing property owners only for the portion of the cost representing special benefits.” The Court of Appeal in Beutz v. County of Riverside (2010) (Beutz)3 quoted from the Legislative Analyst’s Office pamphlet titled “Understanding Proposition 218” which states an agency must, “estimate the amount of special benefit landowners would receive from the project or service, as well as the amount of ‘general benefit.’ This step is needed because Proposition 218 allows local government to recoup from assessments only the proportionate share of cost to provide the special benefit.” The Court in Beutz furthered this idea stating, “Separating the general from the special benefits of a public improvement project and estimating the quantity of each in relation to the other is essential if an assessment is to be limited to the special benefits.”
The Court of Appeal in Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority (2008) (SVTA) 4 clarified that general benefits are not restricted to benefits conferred only on persons and property outside the assessment district but can include benefits both conferred on real
1 California Constitution Article XIII D Section 4.
2 Golden Hill Neighborhood Assn. v. City of San Diego CA4/1, D062203 (Cal. Ct. App. 2013) 3 Beutz v. County of Riverside, 109 Cal. Rptr. 3d 851 (Cal. Ct. App. 2010) 4 Silicon Valley Taxpayers' Association Incorporated v. Santa Clara County Open Space Authority, 44 Cal. 4th 431 (2008).
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 6 property located in the district or to the public at large. The “public at large” includes all members of the public, including those who live, work, and shop within the district, and not simply transient visitors.
BENEFIT-BASED NOT COST-BASED
In Bonander v. Town of Tiburon (2009) (Tiburon)5, the Court of Appeal clarified the idea that assessments must be apportioned based upon benefit rather than cost. The Court stated, “Proportionate special benefit is the basis upon which a project’s total assessable costs are apportioned among parcels within an assessment district.”
The assessment on a particular property cannot be based on the relative cost of the improvements, but rather the special benefit conferred on such property. The Court in Tiburon also stated, “an assessment represents the entirety of the cost of the improvement or property-related service, less any amount attributable to general benefits (which may not be assessed), allocated to individual properties in proportion to the relative special benefit conferred on the property.”
PUBLIC PROPERTY
Section 4, Subdivision (a) of Article XIII D states, in part, “Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.” Historically there had been differing opinions about whether this requirement that publicly owned property should not be exempt actually meant those properties must be assessed.
The Court of Appeal in Manteca Unified School District v. Reclamation District No. 17 et al (2017) (Manteca)6 clarified this issue by stating, “section 4, subdivision (a) of article XIII D of the California Constitution unambiguously conditions any continuing benefit assessment exemption on a showing by clear and convincing evidence of no special benefit.”
IMPRECISION
The Court in Tiburon acknowledged the difficulty of trying to precisely assign and measure special benefit, stating, “Any attempt to classify special benefits conferred on particular properties and to assign relative weights to those benefits will necessarily involve some degree of imprecision.” The Court in Tiburon went on to say that a formula assigning equal weight to different special benefits “may be a legally justifiable approach to measuring and apportioning special benefits, [but] it is not necessarily the only valid approach. Whichever approach is taken to measuring and apportioning special benefits, however, it must be both defensible and consistently applied.”
5 Bonander v. Town of Tiburon, 147 Cal. App. 4th 1116 (Cal. Ct. App. 2007) 6 Manteca Unified School District v. Reclamation District No. 17 et al, C077906 (Cal. Ct. App. 2017)
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 7
3. PLANS AND SPECIFICATIONS
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the Districts defined in the Method of Assessment herein. Consistent with the Act, the improvements are generally described as follows:
1. The installation, maintenance, and servicing of local streetlight and traffic signal structures in close proximity, within approximately 90 feet, to certain lots and parcels which provide a direct special benefit to such lots or parcels.
2. The installation, maintenance, and servicing of peripheral streetlight and traffic signal structures which provide a special benefit to all the assessable parcels within the Districts and Annexations whether or not such parcels are in close proximity to such lighting.
3. The installation or construction of public lighting facilities, or the acquisition of any existing improvements.
Plans and Specifications for the improvements for the Districts are voluminous and are not bound in this Engineer’s Report but by this reference are incorporated and made a part of this report. The Plans and Specifications are on file in the office of the Director of Public Works where they are available for public inspection.
Article XIII D of the California Constitution defines "maintenance and servicing expenses" as, "the cost of rent, repair, replacement, rehabilitation, fuel, power, electrical current, care and supervision necessary to properly operate and maintain a permanent public improvement". The improvement funding includes, but is not limited to, the removal, repair, replacement or relocation of light standards, poles, bulbs, fixtures and appurtenances, electrical energy, supplies, engineering and incidental costs relating to the maintenance and servicing of the local and peripheral lighting and traffic signal improvements benefiting the parcels within the Districts.
The improvements to be maintained and serviced within the Districts are to be part of the local and peripheral streetlight and traffic signal system of the City that confers special benefit to the Districts' parcels. The specific location of both local and peripheral streetlight and traffic signal improvements within the City can be found on the Streetlight Inventory Maps maintained by the City and on file in the office of the Director of Public Works where they are available for inspection. The City also maintains a lamp location list that is a tabulated listing of every street in the Districts by alphabetical order. Included in the items listed for each lamp are the exact location by street address number and lamp size.
Also included within the City streetlight system are traffic signals and highway safety lights (lights mounted on traffic signal poles). Traffic signal improvements may include both local and peripheral traffic signals.
Local traffic signals are signals or portions thereof installed within the Districts. Peripheral traffic signals are portions of traffic signals installed outside of the Districts.
The improvements to be maintained and serviced within the Districts include Southern California Edison- owned streetlights within the right of way of the local public streets located within the boundaries of the Districts. These lights are all within close proximity to the parcels within the Districts and have been
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 8 identified as receiving local lighting benefit in the Method of Assessment, and as such, provide special benefit to these parcels.
Peripheral streetlight improvements are located outside of the Districts; however, they do benefit parcels within the Districts to some degree.
Specifications for streetlights, traffic signals, and their installation within the Districts are included within a previously executed contract by and between the City and Southern California Edison, a copy of which is available in the Engineering Services Division of the Public Works Department.
The local lighting and peripheral lighting costs assessed in the existing Los Angeles County Streetlight District are not assessed as a part of the Districts identified in this Engineer’s Report. Only costs outside the existing Los Angeles County Streetlight District boundaries will be assessed as a part of the Districts.
All streetlight maintenance will be performed by Southern California Edison.7
7 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 9
4. ESTIMATE OF COSTS
Fiscal Year 2024/25 estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications are summarized below. The full itemized budget for the Districts is voluminous and is not bound in this Engineer’s Report but by reference is incorporated and made a part of this Engineer’s Report. The itemized budget is on file in the Department of Public Works, where it is available for public inspection. The tables below show the budget summary for the Districts.
Streetlight Maintenance Assessment Districts and Annexations Budget Budget Summary, Fiscal Year 2024/25
Description
Proposed
FY 2024/25 Costs
Streetlight Maintenance District No. 1 and No. 4
Direct Maintenance Costs $594,670
Utility Costs 372,000
Other Costs 237,670
Contribution To/From Reserves 86,442
Fiscal Year 2024/25 Amount to be Assessed $1,290,782
Streetlight Maintenance District No. 2
Direct Maintenance Costs $81,790
Utility Costs 84,000
Other Costs 56,850
Contribution To/From Reserves (36,608)
Fiscal Year 2024/25 Amount to be Assessed $186,032
Streetlight Maintenance District No. 3
Direct Maintenance Costs $82,820
Utility Costs 0
Other Costs 39,500
Contribution To/From Reserves (69,758)
Fiscal Year 2024/25 Amount to be Assessed $52,562
Streetlight Maintenance District No. 5
Direct Maintenance Costs $2,061,810
Utility Costs 1,484,000
Other Costs 898,750
Contribution To/From Reserves (1,096,034)
Fiscal Year 2024/25 Amount to be Assessed $3,348,526
Total Fiscal Year 2024/25 Amount to be Assessed – All Districts $4,877,902
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 10 A listing of the Districts containing the total Fiscal Year 2024/25 assessments, number of parcels to be assessed parcels, and the assessment rate per EDU is included in Section 8 of this Engineer’s Report.
The following cost descriptions apply to the budget:
DIRECT COSTS
Maintenance Costs/Edison Costs. Labor, Material, and Equipment - Includes all labor, material, and equipment including electricity required to properly maintain and service the streetlight structures and appurtenant facilities within each District. All improvements within the Districts will be maintained and serviced on a regular basis.
Renovation. Repairs that are unforeseen and not normally included in the yearly maintenance cost. This may include repair of damage due to vandalism and traffic accidents. Planned upgrades of the improvements that provide a direct benefit to the Districts may also be included in renovation costs. 8
UTILITY COSTS
Electricity. The furnishing of electricity required for the operation of the street lighting, applicable to service for the lighting of streets and highways of the lighting equipment and associated facilities.
OTHER COSTS
Personnel/Overhead. The cost of City staff for providing the coordination for Southern California Edison maintenance and servicing, responding to public concerns, and levying and collecting assessments. This includes reimbursement for time spent by Finance and Accounting, the City Attorney, the City Manager, and the Public Works staff.
Consultants. The cost of contracting with professionals to provide services specific to the levy and annual administration.
Professional Fees. These are the costs of contracting with professionals to provide any additional administrative or engineering services specific to the annexation such as the cost to prepare and mail notices of the public meeting and hearing, or preparation of assessment diagrams.
County Administration Fees. The costs charged by the County to place the assessments on the property tax rolls.
8 Costs descriptions as detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 11
5. METHOD OF APPORTIONMENT
The following section includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout each District, as well as a description of the assessment methodology used to apportion the total assessment to properties within each District.
Previous annual Engineer’s Reports were prepared by a different engineer of record and language from the prior year Engineer’s Report9 has been referenced to describe the Method of Apportionment within the following section of this report.10
The Districts consist of all assessor parcels within the boundaries as defined by the Assessment Diagram included with this report and the parcels identified by the Assessor Parcel Numbers listed with the included levy roll. The parcel list includes all privately and publicly owned parcels with the boundaries. The method used for apportioning the assessment is based on the proportional special benefits to be derived by the properties in the Districts over and above general benefits conferred on real property or to the public at large. The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.
Special Benefit
The improvements are expected to confer certain special benefits to parcels within each District. Pursuant to the Prior Engineer’s Report, the special benefit conferred to parcel is more fully described as follows:
In the Districts, the streetlight and traffic signal improvements are installed by the developers/owners, subdividers of the land. The continued maintenance is guaranteed through the inclusion of the land into a streetlight maintenance district. If the installation of the improvements and the guaranteed maintenance did not occur, the individual lots would not have originated and could not have been sold to any distinct and separate owner. The origination of each distinct and separate lot is a special benefit, which permits the construction of a building or structure on the property and the ownership and sale of the distinct lot in perpetuity.
All the lots are established at the same time once the conditions regarding the improvements and the continued maintenance are met. As a result, each lot within the Districts receives a special and distinct benefit from the improvements and to the same degree.
Over time, the improvements continue to confer a particular and distinct special benefit upon parcels within the Districts because of the nature of the improvements. The proper maintenance of the streetlights and appurtenant facilities reduces property-related
9Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 (“Prior Engineer’s Report”).
10Method of Apportionment and subsections as detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 12 crimes, especially vandalism, against properties in the Districts. All of the above- mentioned items also contribute to a specific enhancement to each of the parcels within the Districts.
The SVTA decision clarifies that a special benefit is a service or improvement that provides a direct advantage to a parcel and that indirect or derivative advantages resulting from the overall public benefits from a service or improvement are general benefits.
In addition to the special benefits described above (i.e., the origination of each parcel and reduction of crime) the proximate streetlights clearly make each parcel safer, more visible, more accessible, more useful, more valuable and more desirable; and this further strengthens the basis of these assessments.11 General Versus Special Benefit
General benefit is an overall and similar benefit to the public at large resulting from the improvements to be maintained by the assessments levied. Specific language describing the relationship and proportion of Special Benefit versus General Benefit from the Prior Engineer’s Report has been included below:
The proceeds from the Districts are used to fund increased levels of maintenance to the Districts’ improvements that serve and benefit the properties in the Districts. In the absence of the Districts, such improvements would not be properly maintained. Therefore, the Districts’ purpose is to ensure that the necessary and beneficial public facilities for property in the Districts are properly maintained and repaired over time. The assessments will ensure that street lighting and associated improvements within and adjacent to the Districts are functional, well maintained and safe. These public resources directly benefit the property in the Districts and will confer distinct and special benefits to the properties within the Districts. Moreover, the absence of the improvements, a condition of development would not be met and future construction in the Districts could be denied. The creation of individual lots, if any, and the approval for construction in the Districts, is the overriding clear and distinct special benefit conferred exclusively on property in the Districts and not enjoyed by other properties outside the Districts.
Therefore, the improvements provide special benefit to property in the Districts over and above the general benefits conferred to the public at large or properties outside the Districts.
Although the improvements maintained by the services may be available to the general public at large, the improvements and services are specifically designed, located and created to provide additional and improved resources for property inside the Districts, and not the public at large. Other properties that are outside the Districts do not enjoy the unique proximity and other special benefit factors described previously. These improvements and services are of special benefit to properties located within the Districts because they provide a direct advantage to properties in the Districts that would not be provided in the absence of the improvements. Any general benefits to surrounding properties outside of the Districts, if any there were, are collateral and conferred concomitantly. 12
11 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020 12 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 13 Quantification of General Benefit
Although the Prior Engineer’s Report analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general. General benefits cannot be funded by these assessments – the funding must come from other sources.
The maintenance and servicing of these improvements is also partially funded, directly and indirectly from other sources including the City, Los Angeles County, and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.). This funding from other sources more than compensates for general benefits, if any, received by the properties within the Districts.
STEP 1 – CALCULATION OF GENERAL BENEFIT
The general benefits from this assessment may be quantified as illustrated in the following table.
Calculation of General Benefit(1)
Benefit Factor
Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Improved safety and security lighting for property 5 25% 1.25 Improved ingress and egress to property for vehicular traffic and pedestrians 5 25% 1.25
Creation of individual lots for development or approval of building improvements 90 0% 0
100 2.5
Total Calculated General Benefit = 2.5%
(1) Per the Prior Engineer’s Report.
As a result, the City will contribute at least 2.5% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the improvements and services.
STEP 2 – CALCULATE THE CURRENT GENERAL BENEFIT CONTRIBUTION FROM THE CITY Pursuant to the Prior Engineer’s Report, the overall general benefit contribution is the sum of the following components:
The City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Districts’ improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation, and replacement of the curb and gutter is conservatively estimated to be 1%.
The City owns and maintains a storm drainage system along the border of the Districts’ improvements.
This system serves to prevent flooding and associated damage to the improvements and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance and operation of the local storm drainage system is conservatively estimated to be 1%.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 14 The City owns and maintains local public streets along the border of the Districts’ improvements. These public streets provide access to the improvements as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.
The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs and is conservatively estimated to contribute 25%.
Therefore, the total General Benefit is conservatively quantified at 2.5% which is more than offset by the total non-assessment contribution towards general benefit of 28%.
Method of Assessment
The development of an assessment methodology requires apportioning benefit based upon the relative special benefit for each property. The precise language from the Prior Engineer’s Report has been provided below:
The Districts’ assessments are based on land use so that property owners are assessed in proportion to the benefits received. The land uses defined below are descriptive of all parcels in existence within Districts in Fiscal Year 2009/2010. In the event there is a question regarding the land use designation of any parcel in the Districts, the Department of Public Works will be responsible for administratively assigning one of the land uses listed below.
Land Use Definitions
Land Use Code Land Use Description
RES Single family residential parcels that benefit from local lighting RES-X Single family residential parcels that do not benefit from local lighting CONDO Condominium or town home parcels that benefit from local lighting APT Multiple family residential parcels that benefit from local lighting APT-X Multiple family residential parcels that do not benefit from local lighting
MH Mobile homes that benefit from local lighting
MH-X Mobile homes that do not benefit from local lighting NONRES Non-residential parcels that benefit from local lighting NONRES-X Non-residential parcels that do not benefit from local lighting VACANT Parcels without a building or similar structure that benefit from local lighting
VACANT-X Parcels without a building or similar structure that do not benefit from local lighting
EXEMPT Parcels exempt by law from the assessment, or those parcels that do not benefit for the Districts and Annexations
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 15 Properties that do not benefit from local streetlights are designated with an "X" in the Land Use Code, and are not assessed for local lighting, but are assessed for their share of the costs for peripheral lighting and engineering and incidentals.
Local Lighting Apportionment. The special benefit from the maintenance, operation, and servicing of local streetlights within the Districts only accrues to those parcels within the Districts located in areas where such lighting is provided. Therefore, parcels outside the Districts and/or without local streetlights are not assessed for the cost of providing such maintenance. Generally, a parcel is determined to have local lighting provided if a streetlight is within approximately 90 feet of the parcel. However, parcels within the Districts, regardless of location, are considered to benefit from such improvements installed within the Districts.
Regarding local lighting, there exists the core benefit of available lighting for every parcel in the Districts near a streetlight. This "Availability" benefit is apportioned to parcels in the Districts on a per parcel basis. In addition to this benefit, parcels in the Districts benefit from improved safety related to the parcel itself ("Safety to Property").
Safety to Property. The Safety to Property benefit results in a special benefit to both residential and vacant non-developable parcels because local lighting maintenance, operation, and servicing provides for the protection of buildings and personal property against crime such as theft and vandalism. The Safety to Property benefit is apportioned to properties in the Districts based on relative property size as available from the City of Palmdale Planning Department.
Local Traffic Signal Apportionment. The special benefit from the maintenance, operation, and servicing of local traffic signals, including highway safety lights mounted on the traffic signals within the Districts is similar to the streetlights. However, traffic signals are typically installed outside of the development and therefore benefit the general public.
Traffic signals are installed as a result of the increased traffic generated by the development. There is no safety to property benefit as a result of the traffic signals.
Therefore, the determination of benefit for traffic signals will use the same table as streetlights without the safety to property component.
The following Table - Local Lighting Benefit Factors shows the breakdown of the benefit points assigned to each land use for those properties located in District Nos. 1 through 4.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 16 Local Lighting Benefit Factors
Land Use Description Safety Benefit
Availability
Benefit
Total Equivalent
Dwelling Units
(EDUs)
Single Family Residential (SFR) 0.75/unit 0.25/parcel 1.00 EDU/parcel Condominium 0.55/unit 0.25/parcel 0.80 EDU/parcel
Multi-family up to 20 units 0.54/unit 0.25/parcel 0.54 EDU/unit +
0.25 EDU/parcel
Multi-family more than 20 units 0.45/unit +
1.80/parcel
0.25/parcel 0.45 EDU/unit +
2.05 EDU/parcel
Mobile Home up to 20 units 0.33/unit 0.25/parcel 0.33 EDU/unit +
0.25 EDU/parcel
Mobile Home more than 20 units 0.20/unit +
2.60/parcel
0.25/parcel 0.20 EDU/unit +
2.85 EDU/parcel
Nonresidential 2.50/acre 1.50/acre 4.00 EDU/net acre
Vacant 0.25/parcel 0.25/parcel 0.50 EDU/parcel
An EDU (Equivalent Dwelling Unit) is used as a way to relate dissimilar land uses such as commercial and residential. As an example, one acre of commercial is approximately equal to 4 residential parcels.
Peripheral Streetlights/Traffic Signals Apportionment. All parcels in the Districts receive a special benefit from the installation, maintenance, operation, and servicing of safety lighting and streetlights, and traffic signals on peripheral streets located outside of the Districts. The peripheral lighting, traffic signals, safety lighting and capital improvements (Arterial Lighting) are provided throughout the City and all properties in the Districts may easily access these improvements. In contrast to the Local Lighting, Peripheral Lighting benefits properties primarily because the properties are provided safe peripheral street access. Therefore, Peripheral Lighting benefits will be apportioned to parcels in the Districts on a per unit basis taking into account demographic population information.
Vacant properties, which have no people residing on the property, also benefit from Peripheral Lighting because of the convenience associated with emergency vehicle access and other traffic that must use the arterial streets to service the vacant properties in the Districts. Therefore, vacant parcels are assigned a per parcel benefit point. Vacant parcels are assigned benefit points based on the core benefit attributable to every assessable parcel in the Districts from Peripheral Lighting of 0.25 benefit points per parcel.
The following Table - Peripheral Lighting Benefit Factors shows the breakdown of the benefit points assigned to each land use for all assessable property in the Districts.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 17 Peripheral Lighting Benefit Factors
Land Use Description Total Benefit Points
Single Family Residential (SFR) 1.00 EDU/parcel
Condominium 0.85 EDU/parcel
Multiple Family 0.95 EDU/parcel
Mobile Home 0.40 EDU/unit
Nonresidential 1.00 EDU/7,200 square feet (parcel size) Vacant 0.25 EDU/parcel
The following Table – Local Traffic Signal Benefit Factors shows the breakdown of the benefit points assigned to each land use for all assessable property in the Districts.
Local Traffic Signal Benefit Factors
Land Use Description Total Benefit Points
Single Family Residential (SFR) 0.75 EDU/parcel
Condominium 0.68 EDU/parcel
Multiple Family 0.45 EDU/parcel + 0.25 per parcel
Mobile Home 0.20 EDU/unit + 0.25 per parcel
Nonresidential 2.50 EDU/acre
Vacant 0.25 EDU/parcel
Peripheral streetlights and traffic signals will remain peripheral until such time as they fall within the Districts. At such time, the streetlight or traffic signal will be removed from the peripheral inventory and placed within the Districts local lighting inventory. The total assessment for a parcel is thus a combination of the local lighting, traffic signals, and peripheral lighting benefit factors. Each element (local streetlights, local traffic signals, and peripheral improvements) will be determined individually.
Local Streetlights. Assessments for local street lighting will be determined using factors from the Table - Local Lighting Benefit Factors and the current EDU assessment rate to maintain local streetlights within each individual District.
Peripheral Improvements. Assessments for peripheral improvements will be determined using factors from the Table - Peripheral Lighting Benefit Factors and the current EDU assessment rate to maintain these peripheral improvements throughout the Districts.
Local Traffic Signals. Assessments for local traffic signals will be determined using factors from the Table - Local Traffic Signal Benefit Factors and the current EDU assessment rate to maintain traffic signals within each individual District.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 18 Assessment District No. 5 Benefit Factors
Starting with Fiscal Year 2014/15, the City took over the administration of the streetlight assessments and the maintenance of the streetlight improvements within Streetlight Assessment District No. 5 consisting of approximately 32,800 parcels of residential and non-residential developments located throughout the City that were previously covered under the Los Angeles County Lighting Maintenance District No. 1616 (CLMD 1616). Los Angeles County administered the streetlights assessments and managed the streetlights improvements up to Fiscal Year 2013/14.
District No. 5 was formed to provide for the financing of streets lights within District No. 5 boundaries after receiving approval by property owners in 2003. District No. 5 method of assessment assigns benefit units according to the Los Angeles County land use codes, as shown in the following table.
District No. 5 Benefit Factors
Use Code Use Code Description Benefit Units
01XX SINGLE RESIDENCE 1.00
02XX DOUBLE, DUPLEX, OR TWO UNITS 2.00
03XX THREE UNIT SINGLE RESIDENCES 2.50
04XX FOUR UNIT SINGLE RESIDENCE 3.50
05XX FIVE UNITS OR MORE SINGLE RESIDENCES 4.00
06XX MODULAR HOMES 1.00
07XX MOBILE HOMES 1.00
08XX ROOMING HOUSES 4.50
09XX MOBILE HOME PARKS 8.00
10XX COMMERCIAL 0.00
11XX STORES 4.00
12XX STORE AND OFFICE COMBINATIONS 4.00
13XX DEPARTMENT STORES 8.00
14XX SUPERMARKETS 8.00
15XX SHOPPING CENTERS (NEIGHBORHOOD, COMMUNITY) 6.50
16XX SHOPPING CENTERS (REGIONAL) 6.50
17XX OFFICE BUILDINGS 3.00
18XX HOTEL AND MOTELS 8.00
19XX PROFESSIONAL BUILDINGS 3.00
20XX COMMERCIAL 0.00
21XX RESTAURANTS, COCKTAIL LOUNGES, TAVERNS 5.00
22XX WHOLESALE AND MANUFACTURING OUTLETS 6.50
23XX BANKS, SAVINGS AND LOANS 3.00
24XX SERVICE SHOPS (ELECTRIC REPAIR, PAINT SHOP, LAUNDRY) 3.00 25XX SERVICE STATIONS ‐ FULL SERVICE 4.00
26XX AUTO SERVICE SHOPS (BODY & FENDER COMMERCIAL GARAGE) 6.00 27XX PATRON OR EMPLOYEE PARKING LOTS (COMMERCIAL USE PROPERTIES) 2.50 28XX ANIMAL KENNELS 2.00
29XX NURSERIES OR GREENHOUSES 2.00
30XX INDUSTRIAL 0.00
31XX LIGHT MANUFACTURING PLANTS/SHOPS 5.00
32XX HEAVY MANUFACTURING PLANTS 6.50
33XX WAREHOUSING, DISTRIBUTION, STORAGE (UNDER 10,000 SQ FT) 5.00 34XX FOOD PROCESSING PLANTS 5.00
35XX MOTION PICTURE, RADIO, AND TELEVISION INDUSTRIES 6.50 36XX LUMBER YARDS 3.00
37XX MINERAL PROCESSING PLANTS 5.50
38XX PARKING LOTS (INDUSTRIAL USE PROPERTIES) 2.00
39XX OPEN STORAGE 5.50
40XX IRRIGATED FARMS 0.00
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 19 District No. 5 Benefit Factors
Use Code Use Code Description Benefit Units
41XX IRRIGATED FRUITS AND NUTS ORCHARDS 1.00
42XX IRRIGATED VINEYARDS 1.00
43XX IRRIGATED VINE AND BUSH FRUIT FARMS 1.00
44XX IRRIGATED TRUCK CROPS 1.00
45XX IRRIGATED FIELD CROPS 1.00
46XX IRRIGATED PASTURE 1.00
47XX IRRIGATED DAIRY FARM 1.00
48XX POULTRY FARMS 1.00
49XX FEED LOTS 1.00
50XX DRY FARMS 0.00
51XX DRY FRUITS AND NUTS ORCHARDS 1.00
52XX DRY VINEYARDS 1.00
53XX DRY FIELD CROPS 1.00
54XX DRY PASTURE 1.00
55XX DRY TIMBERLANDS ‐ PINE 1.00
56XX DRY TIMBERLANDS ‐ FIR 1.00
57XX DRY TIMBERLANDS ‐ REDWOOD 1.00
58XX DESERT LANDS 1.00
59XX WASTE LANDS 1.00
60XX RECREATIONAL 0.00
61XX INDOOR MOVIE THEATRES 5.00
62XX WATER RECREATION 0.00
63XX BOWLING ALLEYS 8.00
64XX CLUBS, LODGES, FRATERNAL ORGANIZATIONS 4.00
65XX ATHLETIC AND AMUSEMENT FACILITIES 6.50
66XX GOLF COURSES 3.00
67XX RACE TRACKS 3.00
68XX CAMPS 3.00
69XX ICE SKATING RINK 8.00
70XX INSTITUTIONAL 0.00
71XX CHURCHES 2.00
72XX SCHOOLS (PRIVATE) 2.00
73XX COLLEGES, UNIVERSITIES (PRIVATE) 6.50
74XX HOSPITALS 6.50
75XX HOMES FOR AGED AND OTHERS 3.00
76XX SENIOR DAY CAE 0.00
77XX CEMETERIES, MAUSOLEUMS, MORTUARIES 1.00
78XX INSTITUTIONAL – OPEN 0.00
79XX INSTITUTIONAL – OPEN 0.00
80XX MISCELLANEOUS 0.00
81XX COMMERCIAL & MUTUAL UTILITY: PUMPING PLANTS, STATE ASSESSED 2.00 82XX MINING 0.00
83XX PETROLEUM AND GAS 2.00
84XX PIPELINES AND CANALS 0.00
85XX RIGHTS‐OF‐WAY 0.00
86XX WATER RIGHTS 0.00
87XX RIVERS AND LAKES 0.00
88XX GOVT OWNED PROPERTY - OPEN 0.00
89XX DUMP SITES 1.00
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 20 Cost of Living Inflator
Annually, the amount of assessments for the Districts may be increased, based upon the Consumer Price Index, All Urban Consumers, for Los Angeles-Long Beach-Anaheim Area ("CPI"), as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Assessment Engineer shall compute the percentage difference between the CPI for February of the current year and the CPI for the previous February and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Assessment Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living.
The increase of the assessment for Annexation Nos. 186 & 203 may not exceed 3%.
Alternatively, Assessment Districts Nos. 1, 2, 3, and 4 may use the Southern California Edison and California Public Utilities Commission (CPUC) approved rates for each light fixture adjustment schedule as the basis for adjustment of the annual rates. As a result, the assessment may be continued to be levied annually and may be increased by up to the maximum annual CPI adjustment (or CPUC adjustment for Assessment Districts Nos. 1, 2, 3, and 4), without any additional assessment ballot proceeding. Further, in the event that in future years the assessments are levied at a rate less than the maximum authorized assessment rate, the assessment rate in a subsequent year may be increased up to the maximum authorized assessment rate without any additional assessment ballot proceeding. 13 For Fiscal Year 2024/25, the maximum authorized assessment rates for the Districts (except Annexation Nos. 186 & 203) are increased by 3.36%, based on the increase of the February 2023 to February 2024 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, of 3.36%. The maximum authorized assessment rates for Annexation Nos. 186 & 203 for Fiscal Year 2024/25 is 3.00%.
Fiscal Year 2024/25 Maximum Assessment
The Fiscal Year 2024/25 maximum authorized assessment rates for the Districts are included in Section 8 of this Engineer’s Report.
Duration of Assessment
The Districts were formed or annexed in previous years. It is proposed that the assessments be continued every year after their formation or annexation, so long as the public improvements need to be maintained and improved, and the City requires funding from the assessments for these improvements in each District. As noted previously, the assessment can continue to be levied annually after the City Council approves an annually updated Engineer’s Report, budget for the assessment, improvements to be provided, and other specifics of the assessment. In addition, the City Council must hold an annual public hearing to continue the assessment.
13 As detailed in the Annual Engineer’s Report, City of Palmdale, Streetlight Maintenance Assessments Districts and Annexations, Fiscal Year 2020/21 dated April 2020 and approved by City Council on June 2, 2020.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 21 Appeals and Interpretation
Any property owner who feels that the assessment levied on the subject property is in error, as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the City of Palmdale Public Works department. Any such appeal is limited to correction of an assessment during the then current fiscal year or, if before July 1, the upcoming fiscal year. Upon the filing of any such appeal, the City of Palmdale Public Works Engineer or his or her designee will promptly review the appeal and any information provided by the property owner. If the City of Palmdale Public Works Engineer, or her or his 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 of Palmdale Public Works Engineer or his or her designee is authorized to refund to the property owner the amount of any approved reduction. Any dispute over the decision of the City of Palmdale Public Works Engineer or her or his designee shall be referred to the Director of Public Works of the City of Palmdale, and the decision of the Director of Public Works of the City of Palmdale shall be final.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 22
6. ASSESSMENT DIAGRAM
The boundaries of the Districts are displayed on the following Assessment Diagram. The lines and dimensions of each lot or parcel within the Districts and Annexations are those lines and dimensions shown on the maps of the County Assessor of the County of Los Angeles, at the time this Engineer’s Report was prepared, and are incorporated by reference herein and made part of this report.
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 23
7. STREETLIGHT MAINTENANCE DISTRICTS
The lights maintained for each District are shown in the table below.
District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
District No. 1
2002-001 PM 25755 Com Ave S and 47th St East 32.44 10 0 0 2002-002 45217, 46193,
46194 Res 35th St East & Fairfield 0.00 0 0 0
2002-003 49016-02 & 03 Res 30th St West & Club Rancho Dr. 0.00 42 0 0 2002-004 47935 Res Rancho Vista Blvd & Ave O-8 0.00 67 0 0 2002-005 47115, 47116,
47117, 44544 Res SW Corner of Ave R-8 & 65th St East 0.00 78 0 0 2002-006 52142-03 Res Ave P-8 and 30th St West 0.00 68 0 0 2002-007 45573 Res Ave P-4 and 20th St West 0.00 13 0 0 2002-008 46602 Res SW Corner of Ave N-8 and 55th St West 0.00 0 0 0 2002-009 51989 Res Ave N and 50th St West 0.00 4 0 0
2002-010 45566 Res 55th St West 0.00 0 0 0
2002-011 46394-01 Res Rancho Vista Blvd and Ave O-8 0.00 27 0 0 2002-012 53522 Res SW Corner of Ave M-12 and 55th St West 0.00 0 0 0 2002-013 49016-04 Res Ave N-8 and 30th St West 0.00 20 0 0 2002-014 44402 Res Ave R-11 and 57th St East 0.00 19 0 0 2002-015 52142-1 & 2 Res NW Corner of Ave P-8 and 25th St West 0.00 80 0 0 2003-016 48014-01 & 02 Res Ave P-8 and Summerwind 0.00 53 0 0 2003-017 43689, 43690 &
43691 Res Rancho Vista Blvd and 11th St West 0.00 86 0 0 2002-018 51505 Res SE Corner of Ave P-8 and 20th St West 0.00 41 0 0 2002-019 PM 26593 Com SW Corner of Ave O-8 and 10th St West 38.77 10 0 0 2003-020 Albertson's/PM
26612 Com Ave N and 50th St West 18.25 10 0 0
2002-021 49016-05 Res SW Corner of Ave N-8 and 30th St West 0.00 25 0 0 2002-022 49016-08, 09 Res SE Corner of Ave N-8 and Bolz Ranch Rd 0.00 49 0 0 2003-023 AVUHSD N-Res N of Ave S and W of 70th St East 51.62 23 0 0 2003-024 Palmdale School
District N-Res S of Ave Q and E of 22nd St East 4.62 3 0 0 2002-025 53855, 54806 Res Ave P-8 and 20th St West 0.00 36 0 0 2003-026 Kaiser Medical Com Ave S and 45th St East 15.16 11 0 0 2003-027 52490 Res 55th St West 0.00 13 0 0
2003-028 37560 Sierra Hwy/
Secure Mini-Storage Comm 37560 Sierra Hwy 3.95 4 0 0
2003-029 49016-07 Res Bolz Ranch Rd (golf course) 0.00 18 0 0 2003-030 44893 Res SE Corner of Ave S and 52nd St East 0.00 52 0 0 2003-031 46036 Res Fairway Dr and Hook St 0.00 6 0 0
2003-032 PM 26721 Comm SW Corner of Ave O-8 and 10th St West 6.81 8 0 0 2003-033 48847 Res SW Corner of Ave S-12 and 37th St East 0.00 34 0 0 2003-034 7672/ 17th St. E. &
Ave. Q Comm NW Corner of Ave Q and 17th St East 4.48 5 0 0 2003-035
PM 26990/
Amargosa
Commons
Comm SW Corner of Rancho Vista Blvd and 10th St
West 17.40 9 0 0
2003-036 Ana Verde School N-Res Ave R and Division 15.34 9 0 0 2003-037 45218-01 Res 30th St East and Railroad 0.00 54 0 0 2003-038 53608 Res NW Corner of Ave S-12 and 30th St East 0.00 26 0 0 2003-039 46710 Res Ave R-12 and 25th St East 0.00 19 0 0 2003-040 Esperanza School N-Res 35th St West and Town Center Dr 10.51 5 0 0 2003-041 49016-06 Res Club Rancho Drive and Champion 0.00 10 0 0 2003-042 46597 Res SW Corner of Ave S-8 and 40th St East 0.00 30 0 0 2004-043 53869 Res NE Corner of Ave Q-8 and Tierra Subida 0.00 36 0 0 2003-044 CUP 03-30/ Iglesia
de Cristo Miel N-Res West side of 17th St East between Aves Q-14 and Q-15 1.05 5 0 0
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 24 District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
2003-044 CUP 03-30/ Iglesia
de Cristo Miel Comm 1675 E Avenue Q15 3.42 6 0 0
2004-045 Ponderosa School N-Res NW Corner of Pearblossom Hwy and 37th St East 12.80 10 0 0
2004-046 53857 Res NW Corner of Bolz Ranch Rd and Sawgrass Dr 0.00 36 0 0 2004-047 53199 Res NW Corner of Ave R and 60th St East 0.00 71 0 0 2004-048 60053 Res NW Corner of Ave R and 40th St East 0.00 48 0 0 2004-049 Fairway BP Comm SW Corner of Ave O and Division St 55.18 61 0 0 2004-050 60070 Comm Sierra Hwy between Ave R-8 and Ave S 7.14 6 0 0 2004-051 Granite Hills School N-Res SW Corner of Ave R-8 and 67th St East 9.29 5 0 0 2004-052 54058-01 & 02 Res SE Corner Ave P-8 and 25th St West 0.00 101 1 0 2004-053 54075 Res NW Corner Ave N-8 and 55th St West 0.00 11 0 0 2004-054 52489 Res NE Corner Ave N-8 and 55th St West 0.00 16 0 0 2004-055 54399 Res NE Corner Ave P-6 and 25th St West 0.00 42 0 0 2004-056 PM 60501 Comm NE Corner Ave Q-8 and 5th St West 13.65 0 0 0 2004-057 60462 Res Bolz Ranch Rd and Homeridge Dr 0.00 18 1 12 2004-058 53990 Res Paradise Dr from Aves M-8 to M-12 0.00 12 0 0 2004-059 54383 Res 25th St East and Turner Dr 0.00 34 0 0 2004-060 52200 01 & 02 Res W of Ave P-12 and 30th St West 0.00 125 0 0 2004-061 PM 27019 Comm SE Corner of Ave O-4 and 10th St West 38.64 25 2 0 2004-062 54226 Res SW Corner of Palmdale Bl and 60th St East 0.00 34 0 0 2004-063 60745 Res SW Corner of Palmdale Bl and 58th St East 0.00 14 0 0 2004-064 53221 Res NW Corner of 40th St East 300 feet N of R-6 0.00 36 0 0 2004-065 49147-01 Res NW Corner of Ave R and 70th St East 0.00 59 0 0 2004-066 49147-02 Res NW Corner of Ave R and 70th St East 0.00 10 0 0 2004-067 49147-03 Res NW Corner of Ave R and 70th St East 0.00 22 0 0 2004-068 53067 Res SW Corner of Palmdale Blvd and 55th St East 0.00 35 0 0 2004-069 60954 Res SE Corner of Palmdale Blvd and 50th St East 0.00 42 0 13 2004-070 60926 Res NW Corner of Ave R and 40th St East 0.00 20 0 11 2004-071 53921 Res Whitecliff Street and Crane Court 0.00 20 0 0 2004-072 46755 Res NE Corner Ave R-8 and 60th St E 0.00 10 0 0 2004-073 60128 Res Rockie Lane Ave R-8 to Ave S 0.00 2 0 0 2004-074 060028 01 & 02 Res SE corner of Ave R and 70th st East 0.00 2 0 0 2004-075 46757 Res Palmdale Blvd, 65th St East, Ave R 0.00 160 0 0 2004-076 54339 Res SE Corner of Ave M and 70th St West 0.00 62 0 0 2004-077 53920 Res Fort Tejon Road N of SP RailRoad (50th East) 0.00 89 0 0 2005-078 National Storage Com NW Corner of Palmdale Bl and 35th St East 4.30 3 0 0 2005-079 44543 Res SE Corner of Russ Place and 55th St East 0.00 22 0 0 2005-080 60588 Res 37th St E and San Antonio Dr 0.00 6 0 0 2005-082 52921 Res SW Corner of Ave S and 60th St East 0.00 73 0 0 2005-083 61699 Res Ave S2 and Julian Lane 0.00 15 0 0
2005-084 17042/ P-14 @ 6th
Street E Res Ave P14 and 6th St East 0.00 8 0 0
2005-085 54301-01 Res NE Corner of Ave M-8 and 70th St West 0.00 66 0 0 2006-086 60209 Res 70th and M 0.00 41 0 0
2005-087 61770 Res SE Corner of Avenue S and Hillcrest Drive 0.00 22 0 0 2005-088 PM 23981/
Tommy’s Burger Com Rancho Vista at Hwy 14 0.42 2 0 0
2005-089 54301 Res NW Corner of Ave M-8 and 67th St West 0.00 72 0 0 2005-090 Palmdale Hospital Com Tierra Subida and Palmdale Blvd 29.66 16 0 0 2005-091 54209 Res NE Corner of Ave R and 35th St East 0.00 51 0 0 2005-092 CUP 00-01/
Highland Church Com NW Corner of Rancho Vista Blvd and 20th St west 9.04 14 0 0
2005-095 60789 Res SW Corner of Ave S-4 and 40th St East 0.00 7 0 0 2005-096 52029 Res NW Corner of Pearblossom Hwy and 50th St East 0.00 45 0 0
2005-097 46356 Res NW Corner of Pealblossom Hwy and 47th St East 0.00 56 0 0
2005-098 46394 Res South of Rancho Vista between Cricket Lane and Ave O8 0.00 0 0 0
2005-099 46454 Res SW Corner of 15th St West and Elizabeth Lake Road 0.00 79 0 0
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 25 District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
2005-100 CUP 03-02/ Tom’s
#27 Comm S of Ave R, W of 47th St East 4.03 6 0 0
2005-101 62020 Res Ave S and Downing Street 0.00 30 0 0 2005-102 49147-04 Res Aver R, 65th St E to 70th St E 0.00 21 0 0 2005-103 49147-05 Res Aver R, 65th St E to 70th St E 0.00 20 0 0 2005-104 49147-06 Res Aver R, 65th St E to 70th St E 0.00 31 0 0 2005-105 62695 Res Ave N-8 and Entar Drive 0.00 26 0 0 2005-106 52806 Condo 25th and 27th East approx 600 feet south of Palmdale Bl 0.00 24 0 0
2006-107 PM 62432 N-Res South side of Rancho vista Blvd, West of Delson Drive 4.80 6 0 0
2006-108 SPR 5-04-1/ Vlm 145
Twin Palms Apt. M-Fam N of Ave Q4, E of 11th St East 0.00 11 0 0 2006-109 61488 Res North of Ave R-6, West of 30th St East 0.00 13 0 0 2006-110 61610 Res south of Palmdale Bl, west of 58th St East 0.00 16 0 0 2006-111 61611/61981 Res north of Ave S, east of 65th East 0.00 40 0 0 2006-113 CUP 05-10/PM
62693 Comm NE corner of Rancho Vista Blvd and Fairway Dr 3.64 6 0 0 2006-114 60511 Res S of Avenue R, E of 40th St E 0.00 19 0 0 2006-115 62068 Res North of Ave S and East of Rockie Lane 0.00 27 0 0 2006-116 54058-03 Res SE Corner Ave P-8 and 25th St West 0.00 46 0 0 2006-117 60408 Res south of Avenue M-12; west of 52nd St West 0.00 35 0 0 2006-119 Desert Willow
School N-Res South of Ave S-8; east of 60th St East 18.00 16 0 0 2006-120 United Fellowship
Church Church North of Ave R-12; west of 25th St East 9.87 5 0 0 2006-121 60431 Res South of Columbia Way; west of 70 St West 0.00 130 0 0 2006-122 62974 Res South of Ave Q and East of 40th St East 0.00 44 0 0 2006-123 51224 Res So uth of Spanish Broom Dr between Firethorn Ave & Waltham Pl 0.00 60 0 0
2007-124 51451, & 51451-01 Res N of Union Pacific rof W of Fort Tejon, E of 47th S E 43.16 94 0 0
2006-125 SPR 10-04-1 Comm West side of 10th West 150 N. of Ave O8 5.75 9 0 0 2006-126 CUP 05-19 Comm N Side of Ave S 300 ft wesdt of 47th St East 5.55 2 0 0 2006-127 53342 Res West of Tilbury Dr and NW or Rancho Vista Blvd 0.00 36 0 0 2006-128 47510 Res S of Ave R, E of Tackstem St 0.00 4 0 0 2006-129 63008 Res 636' s of Palmdale Bl, E of Chapelle St 0.00 12 0 0 2006-130 62213 Res N of Ave S-4, W of 42nd Street East 0.00 21 0 0 2006-131 School N-Res 26Th St E and 29th St E Ave R-10 and Ave R-12 12.52 13 0 0 2006-132 61045 Res S of Palmdale Blvd West of 52nd Street East 0.00 47 0 0 2006-133 61941 Res 0.00 0 0 0
2006-134 61443 Res N of Q4, East of 22nd Street East 0.00 9 0 0 2006-135
SPR 12-05-1/ Jonan
Property Rancho
Vista&12E
Comm S of Rancho Vista Bl, E of 12th St E 9.57 10 0 0
2006-136 Professional Center Comm NW corner 10th St West and Avenue O-8 1.60 3 0 0 2006-137 SPR 4-06-6 Cielo
Azul Senior Apts. M-Fam N or Avenue R, E of 27th st E 0.00 3 0 0 2006-139 49215 Res S of Ave S-8, W od 42nd St E 0.00 2 0 0 2006-140 62490/66868 Condo Corner of Rancho Vista Blvd & Extension of Tilbuty Dr 0.00 27 0 0
2007-141 PM 66322 Comm N of Avenue R, W of 47th Street E 46.68 31 0 0 2007-143 62371 Res 0.00 0 0 0
2007-144 54058-4 Res S of Ave P-8, W of 20th St. W 0.00 36 0 0 2007-145 50871 Res NW Corner, Union Pacific and 60th St E 0.00 57 0 0 2007-146 CUP 05-30/Rite Aide Comm E of 47th St E, S of Ave R 4.69 6 0 0 2007-147 60162 Res east of 60th St E, south of Tr 45705, W of Rockie Lane 0.00 7 0 0
2007-148 SPR 7-06-2 Comm northeast corner of 30th St East and Ave R 0.00 8 0 0 2007-149 SPR 11-06-2 Comm south of Palmdale Blvd 300ft E of 5th St E 1.94 4 0 0 2008-150 63412 Res NE Corner of Ave. R and 60th St East 0.00 25 0 0 2008-151 PM 65044 Comm NEC of Avenue S and 40th St. East 12.63 10 0 0
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 26 District
Tract/
Parcel Map
Land
Use
General
Location
Net
Commercial
Acreage
Total
Light
Count
Traffic
Signals Hwy
Lights
Peripheral
Lights
2008-152 GD 07-66/ Northrop
Grumman Federal CU Comm 41943 Sierra Highway 5.11 4 0 0 2008-153 51451-02 Comm 0.00 0 0 0
2009-154 PM 69766/CUP 07-
18 Comm NEC of Avenue R and 47th St. East 12.54 10 0 0 2019-186 TR. 73740 Homes
4Famlies Res SEC of Division Street & Taintor Road 0.00 11 0 0 District No. 4
2010-155 PM 070794/Gregg
Anderson School
Comm/
Sch Avenue N-8 / Rancho Vista Blvd 18.15 20 0 0
2010-156 18659/ AutoZone Comm North of Palmdale Blvd, South of Ave Q-7 & 31ST ST E 0.98 2 0 0
2012-157 7670-All Parts Auto
Recycling Comm between 8th Street East & Sierra Hwy 18.49 6 0 0 2011-158 Vulcan Materials Light
Ind along E Ave T, east of 70th St E 160.70 14 0 0
2013-159 David G.Millen
Interm School
Comm/
Sch N side of W Ave P-8, bw 23rd St W & 22nd St W 16.39 16 0 0 2012-160 1st United
Methodist Church
Comm/
Chu NE corner of Rancho Vista Blvd & 25th St W 11.56 10 0 0 2012-161 69008/ Palmdale
TOD Apts M-Fam N of Ave Q bw 3rd St E & 6th St E 0.00 13 0 0 2012-162 Cruz Thru Carwash Comm 39315 10th St W 1.32 1 0 0 2013-163 O'Reilly Automotive
Stores Comm SE corner of E Palmdale Blvd & 12th St E 0.90 3 0 0 2013-164 AV Recycling Light
Ind along Ave R-5 west of Tierra Subida 184.94 19 0 0
2013-165 66204-ALTA
Community Res N side of AveR-8 bw 57th St E & Segovia Way 0.00 5 0 0 2013-166 Rancho Vista
Market Comm 3875 W. Rancho Vista Blvd. 9.31 10 0 0
2014-167 Family Dollar Comm 3157 E Palmdale Blvd 0.97 1 0 0 2014-168 72222--Arco
AM/PM Comm 41155 10th St W 1.94 2 0 0
2015-169 68181 Res north side of Ave S-4, bw Sylvam St & 45th St E 0.00 3 0 0 2015-170
APN 3008-037-063
(38461 10th St E)/
Congregation of
Jehovah’s Witnesses
Comm/
Chu 38461 10th St E 2.66 3 0 0
2016-172
APNs 3204-022-
901,-903,-908,-909/
AVEK
Light
Ind 6500 W Avenue N 21.48 2 0 0
2019-173 APN 3020-004-095/
Aerospace Academy Comm 3300 East Palmdale Blvd 15.36 14 0 0 2017-174
APNs 3009-024-
935,-936 / Courson
Arts Colony
MFR Ave Q-2, bw 9th St E and 10th St E 0.00 1 0 0
2017-175
APNs 3020-001-036
& -037/ Guidance
Charter School
Comm East Avenue R & 40th Street East 30.46 16 0 0
2017-178
portion of APN
3021-030-007/
Tractor Supply
Comm 3747 East Palmdale Blvd 3.83 7 0 0
2017-180 APN 3021-030-036 Comm 3851 E Palmdale Blvd NE corner of E Palmdale Blvd & 40th St 1.72 8 0 0
2019-184 Tract 73401 (APN
3015-011-035) MFR SE corner of E Ave Q, north of E Ave Q3, E of Orchird View Pla 0.00 13 0 0
2020-193 Edwards Federal
Credit Union Comm 39963 10th Street West 1.61 1 0 0
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 27 District No. 2
2004-800 Anaverde Res/
Comm Avenue S 40.00 0 0 0
2012-801 61895-01 School/
Res South of Avenue S and Greenbrier Street 10.54 10 0 0 District No. 3
2006-900 Ritter Ranch Res/
Comm Elizabeth Lake Road 57.00 0 0 0
District No. 5
91616 throughout the City all types throughout the City 951.51 14,299 0 0 Totals: 2,167.87 18,592 4 36
City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2024/25 Engineer’s Report 28
8. ASSESSMENT ROLL
Assessor’s parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor’s secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.
A listing of assessor’s parcels subject to the assessments for Fiscal Year 2024/25, along with the assessment amounts, is on file in the office of the City Engineer and incorporated herein by reference.
Based on County Assessor’s secured roll data, current assessor’s parcels, including corrected and/or new assessor’s parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this report. Therefore, if a single assessor’s parcel has a status change in development, other land use change, or subdivides into multiple assessor’s parcels, the charge amounts applied to each of the new assessor’s parcels shall be recalculated and applied according to the approved method outlined in the method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.
The following pages summarize the Fiscal Year 2024/25 assessments for the Districts and Annexations.
City of Palmdale
Streetlight Maintenance Assessment Districts and Annexations Fiscal Year 2024/25 Assessment Roll Summary
District /
Annexation
Parcel
Count (1)
2024/25
EDUs per
District
2024/25
Assessment
Amount
2024/25
Actual
Assessment
Rate per EDU
2024/25
Maximum
Assessment
Rate per EDU
1 10 146.280 $18,722.33 $127.99 $127.99
2 0 0.00 0.00 0.00 0.00
3 104 104.000 13,310.96 127.99 127.99
4 132 132.000 16,894.68 127.99 127.99
5 159 159.000 20,350.41 127.99 127.99
6 156 156.000 19,966.44 127.99 127.99
7 45 45.000 5,759.55 127.99 127.99
8 0 0.00 0.00 0.00 0.00
9 19 19.000 2,431.81 127.99 127.99
10 0 0.00 0.00 0.00 0.00
11 49 49.000 6,271.51 127.99 127.99
12 0 0.00 0.00 0.00 0.00
13 49 49.000 6,271.51 127.99 127.99
14 53 53.000 6,783.47 127.99 127.99
15 161 161.000 20,606.39 127.99 127.99
16 86 86.000 11,007.14 127.99 127.99
17 144 144.000 18,430.56 127.99 127.99
18 72 72.000 9,215.28 127.99 127.99
19 8 137.120 17,549.95 127.99 127.99
20 8 73.000 9,343.24 127.99 127.99
21 70 70.000 8,959.30 127.99 127.99
22 158 158.000 20,222.42 127.99 127.99
23 1 206.480 26,427.37 127.99 127.99
24 1 18.480 2,365.25 127.99 127.99
25 72 72.000 9,215.28 127.99 127.99
26 5 60.640 7,761.30 127.99 127.99
27 21 21.000 2,687.79 127.99 127.99
28 1 15.800 2,022.24 127.99 127.99
29 49 49.000 6,271.51 127.99 127.99
30 122 122.000 15,614.78 127.99 127.99
31 13 13.000 1,663.87 127.99 127.99
32 5 25.560 3,271.40 127.99 127.99
33 74 74.000 9,471.26 127.99 127.99
34 1 17.920 2,293.58 127.99 127.99
35 6 64.600 8,268.13 127.99 127.99
36 2 61.360 7,853.45 127.99 127.99
37 92 91.500 11,711.08 127.99 127.99
38 78 78.000 9,983.22 127.99 127.99
39 43 43.000 5,503.57 127.99 127.99
40 1 42.040 5,380.69 127.99 127.99
41 51 51.000 6,527.49 127.99 127.99
42 64 64.000 8,191.36 127.99 127.99
43 67 67.000 8,575.33 127.99 127.99
44 1 16.560 2,119.51 127.99 127.99
45 1 51.200 6,553.08 127.99 127.99