Cities Index.
Agenda packet, first session

Palmdale City Council
July 1, 2025

Document
Agenda packet, first session
Meeting
July 1, 2025
Body
Palmdale City Council
Pages
7
Original file
19.7 MB
Text extracted from the city's file for reading and search. Open the original on d3n9y02raazwpg.cloudfront.net. That file is the official record.

On June 26, 2024, the City Council awarded Walsma Oil Company, Inc. a purchase order contract for fiscal year 2024 -25 in the amount of $650,000 . The contract includes two optional one -year extensions, subject to mutual agreement and continued compliance with pricing and service terms. Therefore, the City is exercising the first option to extend the purchase order contract with Walsma Oil Company, Inc. for fiscal year 2025-26.

Although fuel pricing is subject to market fluctuations , the requisition amount factors in the vendor’s price schedule, historical fuel usage data, and projected departmental needs. The requested amount is consistent with prior -year usage and remains within approved budget allocations.

Approval of this requisition will provide timely and cost-effective fuel access and ensure uninterrupted City services.

FISCAL IMPACT

$650,000; Sufficient funds for the requisition and resulting Purchase Order with Walsma Oil Company, Inc. are budgeted in Fleet Maintenance supply account 15433006-734100.

STRATEGIC PLAN

Goal III. Invest in infrastructure to improve community livability.

A. Seek innovative, cost effective, customer focused methods of service delivery.

Prepared by: Leonardo Torres, P.E.,
Director of Public Works
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Salvador Mendez, City Manager Pro Tem
Approved as to form: Alexandra Halfman, Acting City Attorney

ATTACHMENTS

Req. No. 260000 with Walsma Oil Company, Inc.

================================================================================ Bill To

FINANCE DEPARTMENT
|
|
Requisition 00260000-00 FY 2026
PO 2026xxxx
38300 SIERRA HWY |Acct No:

STE D |15433006-734100
PALMDALE, CA |Review:
93550 |Buyer:
|Status: Allocated Page 1
================================================================================ Vendor Ship To

WALSMA OIL CO INC PUBLIC WORKS/MAINTENANCE
44141 N YUCCA AVE 39110 3RD ST EAST
PO BOX 17
PALMDALE, CA 93550
LANCASTER, CA 93534 [email protected]
Tel#661-945-4772 X200 Delivery Reference
Fax 661-723-0116 ADYER
Date |Vendor |Date |Ship | |
Ordered |Number |Required |Via |Terms |Department
06/09/25 |004313 | |DESTINATION/NET45 |STREET MAINTENANCE LN Description / Account Qty Unit Price Net Price
001 DIESEL AND UNLEADED FUEL; MOTOR 1.00 650000.00000 650000.00

OIL AND LUBRICANTS AS NEEDED DL
Additional Description Notes
THIS FY 2025-2026 BLANKET PURCHASE ORDER AS A RESULT OF IFB 24-001-3300 CITY COUNCIL APPROVED ON JUNE 26, 2024. THE TERM IS ONE YEAR, COMMENCING JULY 1, 2025. THIS IS THE FIRST OPTION TO EXTEND ONE ADDITIONAL YEAR. 1 15433006-734100 650000.00
Requisition Link
Requisition Total 650000.00
***** General Ledger Summary Section *****
Account Amount Remaining Budget
15433006-734100 650000.00
***** Approval/Conversion Info *****
Activity Date Clerk Comment
E-mail TBD Adam Dyer
E-mail TBD Bruce Roadhouse
E-mail TBD Leonardo Torres
E-mail TBD Stephanie Autry
E-mail TBD Janelle Samson
E-mail TBD Matthew Harris
E-mail TBD Candice Mantell
E-mail TBD Dawn McIntosh

================================================================================ Bill To

FINANCE DEPARTMENT
|
|
Requisition 00260000-00 FY 2026
PO 2026xxxx

38300 SIERRA HWY |Acct No:

STE D |15433006-734100
PALMDALE, CA |Review:
93550 |Buyer:
|Status: Allocated Page 2
================================================================================ Vendor Ship To

WALSMA OIL CO INC PUBLIC WORKS/MAINTENANCE
44141 N YUCCA AVE 39110 3RD ST EAST
PO BOX 17
PALMDALE, CA 93550
LANCASTER, CA 93534 [email protected]

Tel#661-945-4772 X200 Delivery Reference
Fax 661-723-0116 ADYER

Date |Vendor |Date |Ship | |
Ordered |Number |Required |Via |Terms |Department
06/09/25 |004313 | |DESTINATION/NET45 |STREET MAINTENANCE

LN Description / Account Qty Unit Price Net Price

Authorized By: Date:

Signature

ATTACHMENT A

PRICE SCHEDULE
IFB No. 24-001-3300 Bulk Diesel & Unleaded Fuel
Vendor: Walsma Oil Company, Inc., Lancaster ,CA
Item No. Product Description OPIS Net Reference City
& Average Rack Price
(Los Angeles, CA)
as of
February 20, 2024
Per Gallon Rack Price
(Los Angeles, CA)
as of
February 20, 2024
Per Gallon Bid
Margin/Markup
Total per
Gallon Bid
Price
(for evaluation
purposes only)
OPIS Net Reference City
& Average Rack Price
(Los Angeles, CA)
as of
June 06,2025
Per Gallon Rack Price
(Los Angeles, CA)
as of
June 06, 2025
Per Gallon Bid
Margin/Markup
Total per
Gallon Bid
Price
(for evaluation
purposes only)
1 Regular Unleaded 87 Octane Fuel $2.90 $2.90 $0.25 $3.15 $3.01 $3.01 $0.25 $3.26 2 R99 or R100 renewable diesel fuel $3.22 $3.22 $0.25 $3.47 $2.86 $2.86 $0.25 $3.11 Item No. Product Description Unit of
Measure Cost Unit of
Measure Cost
3 One Delivery of Two (2) Tanks (If Applicable) Each Each 4 Other: Pump Charge (If Applicable) Each Each
5 Freight Charge (If Applicable) Each Each
6 Emergency Delivery provided within 12 hours notice (If Applicable) Each Each 7 Emergency Delivery provided within 24 hours notice (If Applicable) Each $200.00 Each $200.00 Total Sum of Items 1-7 $206.62 $206.37
FY 2025-26 Option to Extend #1FY 2024-25 Original Bid

City Council Staff Report

DATE: JULY 1, 2025

TO: HONORABLE MAYOR AND CITY COUNCIL

FROM: PUBLIC WORKS DEPARTMENT

MAINTENANCE DIVISION

DISTRICT: ALL

SUBJECT: APPROVE CHANGE ORDERS TO INCREASE PURCHASE ORDERS

WITH WILBUR -ELLIS COMPANY AND SITEONE LANDSCAPE

SUPPLY FOR FERTILIZER AND IRRIGATION AND WATER
CONSERVATION SUPPLIES BY A COMBINED $ 334,488 FOR A
REVISED TOTAL AMOUNT NOT TO EXCEED $821,988 FOR FISCAL
YEAR 2024-25

RECOMMENDATION

Staff recommend that the City Council:

1. Approve change order increase of $180,080 on Purchase Order No. 20250173 with Wilbur-Ellis Company for fertilizer supplies for a revised total amount not to exceed $281,830 for Fiscal Year 2024-25;

2. Authorize the City Manager Pro Tem or his designee to execute Purchase Order No. 20250173 with Wilbur-Ellis Company , including minimal and/or non - substantial changes;

3. Approve change order increase of $63,395 on Purchase Order No. 20250174 with SiteOne Landscape Supply for fertilizer supplies for a revised total amount not to exceed $165,145 for Fiscal Year 2024-25;

4. Authorize the City Manager Pro Tem or his designee to execute Purchase Order No. 20250174 with SiteOne Landscape Supply , including minimal and/or non - substantial changes;

5. Approve change order increase of $91,013 on Purchase Order No. 20250175 with SiteOne Landscape Supply for irrigation and water conservation supplies for a revised total amount not to exceed $375,013 for Fiscal Year 2024-25; and,

Report to Mayor and City Council
Re: Approve Change Order Increases to Purchase Orders with Wilbur-Ellis Company and SiteOne Landscape Supply
July 1, 2025

Page 2 ends

6. Authorize the City Manager Pro Tem or his designee to execute Purchase Order No. 20250175 with SiteOne Landscape Supply , including minimal and/or non - substantial changes.

BACKGROUND
The City’s Maintenance Division maintains landscaping and irrigation systems across City parks, Landscape Maintenance Districts, general landscape areas, the Palmdale Transportation Center, Park and Ride facilities, and the Fairway Business Park. These areas contribute to the City’s appearance and environmental sustainability.

A steady supply of materials is required to support this work . To secure these materials, the City released Invitation for Bids (IFB) No. 24-003-3610 for fertilizer supplies and No. 24-004-3610 for irrigation and water conservation supplies in April 2024.

SiteOne Landscape Supply , a local vendor, and Wilbur-Ellis Company submitted the lowest responsive bids for the respective commodities . Their selection ensures procurement efficiency and material availability to meet operational needs.

DISCUSSION

On August 7, 2024, the City Council awarded the IFBs and authorized purchase orders with Wilbur -Ellis Company and SiteOne Landscape Supply. Fertilizer supplies were approved in a combined total amount of $203,500 ($101,750 per vendor), and irrigation supplies were approved for $284,000. However, due to increased operational demands and expanded service levels, the current pu rchase order amounts are insufficient, and additional funding is required.

Purchase Order No. 20250173 with Wilbur-Ellis Company will be increased by $180,080 for a revised total amount of $281,830 . Purchase Order No. 20250174 with SiteOne Landscape Supply will be increased by $63,395 for a revised total amount of $165,145.

This results in a combined increase of $243,475, raising the total amount from $203,500 to $446,975.

Additionally, Purchase Order No. 20250175 with SiteOne Landscape Supply will be increased by $91,013, raising the total amount from $284,000 to $375,013.

FISCAL IMPACT

$334,488; $243,475 for Fertilizer Supplies and $ 91,013 for Irrigation & Water Conservation Supplies are budgeted in Park Maintenance supply accounts. The Report to Mayor and City Council
Re: Approve Change Order Increases to Purchase Orders with Wilbur-Ellis Company and SiteOne Landscape Supply
July 1, 2025

Page 3 ends

remaining purchase order funds of $203,500 are budgeted in various program supply accounts.

STRATEGIC PLAN

Goal III. Invest in infrastructure to improve community livability.

A. Seek innovative, cost effective, customer focused methods of service delivery.

Prepared by: Leonardo Torres, P.E.,
Director of Public Works
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Salvador Mendez, City Manager Pro Tem
Approved as to form: Alexandra Halfman, Acting City Attorney

ATTACHMENTS

Purchase Order No. 20250173 with Wilbur-Ellis Company
Purchase Order No. 20250174 with SiteOne Landscape Supply Purchase Order No. 20250175 with SiteOne Landscape Supply

- CITY OF PALMDALE Purchase Order

PURCHASING DIVISION
PHONE: (661) 267-5444 FAX (661) 267-5454
BILL TO: ACCOUNTS PAYABLE
38300 Sierra Highway
Palmdale, CA 93550
(661) 267-5460
Revisions 016
Page: 1 of: 2
THIS NUM.{36~l -1lJST A~EAR CQN ALL 1NV01~ ES,
l?A:Cl:<•~GES AND SHIPPING PAPERS.

Expiration Date 06/30/2025 Purchase
Order# 20250175
NO SUBSTITUTIONS V/ITHOUT Af'PROVAL 01:

PURCHASING DIVISION. USE CITY 01: F'ALMIJAl.E
ADDRESS SPECIFIED BELOW. MERCHANDISE ~1us·1
BE DELIVERED TO SPECIFIC DEPART MENT".

Y, SITEONE LANDSCAPE SUPPLY, LLC

E SITEONE LANDSCAPE SUPPLY, LLC
N 1385 EAST 36TH STREET
2 CLEVELAND, OH 44114
S PAUL WOOD/ STEVE MONTD~EGRO

H PUBLIC WORKS/MAINTENANCE
I 39110 3RD ST EAST
p PALMDALE, CA 93550
R
T Email: PWOOD@CITYOFPALM DALE.ORG
G Phone: 661-267-5338
7 4 72634255 I I 250082 I
Date 0rQere({ I Vendor Nutryh!Gr I Qate R.eq1,.1tr,!90 I J;re_igJht M~tho,dFJ:er.r:ns 08/20/2024 I 9056 I 08/07/2024 I DESTINATION/NET45
1 IRRIGATION SYSTEMS, SUPPLIES, PARTS, ACCESSORIES
The Above Purchase Order Number Must Appear On All
Corre5ponclence - Packing Sheets And Bills Of Lading
IRRIGATION AND WATER CONSERVATION SUPPLIES: PARK

MAINTENANCE
ON 919/2024 UNENCUMBERED $400 PER CHAD THOMAS.

MSH
ON 12/16/2024 ADDED REQUISITION 250728 IN THE AMOUNT
OF $2,294.29. MSH
10133002 - 734110
2 IRRIGATION AND WATER CONSERVATION SUPPLIES:

PALMDALE TRANSPORTATION CENTER (PTC)
20333005 - 734110 - 3410
3 IRRIGATION AND WATER CONSERVATION SUPPLIES: PARK

AND RIDES
20333005 - 734110 - 3411
4 IRRIGATION AND WATER CONSERVATION SUPPLIES: LMDS
25133003 - 734110 - 3610
5 IRRIGATION AND WATER CONSERVATION SUPPLIES:

GENERAL BENEFIT LANDSCAPE
ON 12/16/2024 ADDED REQUISITION 250728 IN THE AMOUNT
OF $2,294.29. MSH
10133003 - 734110
Buyer 1_ :'. :: 1
Candice MantEII
I LANDSCAPE MAINTENANCE -97-1

1.0 DL $161,894.29

1.0 DL $12,000.00

1.0 DL $13,000.00

1.0 DL $130,000.00

1.0 DL $24,000.00
$161,894.29
~161,894.29
$12,000.00
1$12,000.00
$13,000.00
$13,000.00
$130,000.00
$130,000.00
$24,000 .00
$24,000.00
IMPORTANT: Read Terms and Conditions provided as part of this purchase order

CONTINUED ON

NEXT PAGE

VENDOR COPY

ACCEPTANCE ACCEPTANCE OF THIS PURCHASE ORDER BY THE VENDOR IS EXPRESSLY LIMITED TO THE TERMS AND CONDITIONS CONTAINED HEREIN ANY TERM OR

CONDITION STATED BY THE VENDOR IN ANY PRIOR PROPOSAL, ON VENDOR'S ACKNOWLEDGEMENT FORM, OR IN OTHERWISE ACKNOWLEDGING OR ACCEPTING THIS

OHDER IS DEEMED BY BUYER TO BE A MATERIAL ALTERATION OF THIS ORDER AND IS HEREBY OBJECTED TO BY THE BUYER ANY SUCH TERM OR CONDITION SHALL BE

INAPPLICABLE TO THIS ORDER UNLESS EXPRESSLY AGREED TO IN WRITING SIGNED BY AN AUTHORIZED REPRESENTATIVE OF BUYER ACCEPTANCE OF THE MERCHANDISE COVERED BY THIS ORDER WILL NOT CONSTITUTE ACCEPTANCE BY BUYER OF VENDOR'S TERMS AND CONDITIONS. ANY OF THE FOLLOWING ACTS BY VENDOR SHALL CONSTITUTE ACCEPTANCE OF THIS OFFER AND ALL OF ITS TERMS AND CONDITIONS; SIGNING AND RETURNING A COPY OF THIS ORDER; DELIVERY OF ANY OF THE MERCHANDISE ORDERED; INFORMING THE BUYER OF COMMENCEMENT OF PERFORMANCE; OR RETURNING VENDOR'S OWN FORM OF ACKNOWLEDGEMENT

2. PRICE AND DELIVERY Vondor .sl'Iall furn sh the merchandise covered by this order which may consist of or include services of a non-technical and non-professional nature or conij ll\Jotion work) In accordance wllh the prices arid dallvery schedule staled on the face of this order If prices or dellveiy dales arc not staled, Vendor shall offer I1s lowest prices or best delivery dates, bo1h of wl1lch shall be subjecl 10 written acceplanca by Buvcr. All prices lriclude all applicable taxes. except sales laxes w~lch are separately shown where apphcable, Vendor warranls that tho prices charged for the merchandise ordered will be ss low as Lf1e lowest price ch~rged by the Vendor lo any customers purchasing similar merchandise 111 Hm same or smaller quantttles and under llko Ciraumslances.

3. PAYMENT Buyer shall pay to Vendor the full sales price within forty five (45) days of invoice dale, or sooner if otherwise specified on the face of this order. 4 PACKING AND SHIPPING Vendor warrants that prices inclur;le all charges for packing, crating, and lrar)sportatton to F.O.B. point. All merchandise shall be packaged, marked, and otherwise prepared in accordance with good cornmerolal pracllces lo obtaln the lowost shipping ralos and to assure adequate protection of the merchandise in shipment and storage and its arrival al F O 8. point in undamaged condlllon. An itemized packlng list shall accompany each shipment. 5 F.O.B, TITLE AND RISK OF LOSS Unless otherwise specified on the face of this order, the F.O.B point shall be Buye(s location designated on the face of this order. If transportation is F.O.B. VendO(s location, Vendor shall beat all risk of loss or damage to the merchandise, and title sMII nol shift to Buyer, until delivery of the merchandise to Buye(s designated location.

6. INVOICING After shipping or otherwise providing merchandise under this order, Vendor shall send a separate invoice, in duplfcate, including item numbers and accompanied by a bill of lading or express receipt The time for payment of Vendor's invoices shall commence upon the d~te of actual receipt of merchandise and acceptable Invoices consistent with the requirements of lh,s order
7 AOVANC E SHIPMENTS AND COMMITMENTS Buyer may, al i\s oplion, either melchandlse received in advance of the delivery schedule set forth herein, or return it to Vendor at Vendo(s ri,K anti expense . If retained. ti1ne for payment and discount. if arty, shall be based upon scheduled delivery dates. Vendor shall place all orders for, 1111d schedule deliveries of materials 11oaossary for its performanca under this order al suoh times as will enable Vendor lo meet. but not unreasonably anticipate, the stated delivery schedule, In the event of termination of or changes to this order, Buyer shall not be 11,ible for any charges or cosls arjslng form commitmer11s by Vendor for the acquislllon of r)lalerials, or work performed, in advance of the time necessary to meet the sp·eclfied delivery schedule, unless Buyer ha'5 glven Its pr1or written consent to such advance cornmitrnonls er work.

8. CHANGES Bl1yer rna·y, by written change order, suseend performance in whole or In pan, make changes in quarltilies, irl drawings. designs or spei;lfications, ln the method of shipment or packing In tho t1n1e er place ol delivery, or require addijional or diminished work If any such cl1anged causes an lncro,1se or decrease In the cost of or the time required for, per[om,ance of thls order, an equitable adJustmen( shall be ·made In the contract price or delivery dates, or both and tills order shall be modified In writing accordingly. Any claim for adjustment 1.n,der this Section 8 rn.iy, al Buyer's option, b.e deemed to be al;solula ly and unconditionally waived unless asserted irl writlr)9 (including th.a amount of Iha claim) and delivered to B\JYer wllhin thirty (30) days from the date of receipt by Vendor of the change order. No change order will be binding on Buyer unless issued and signed by an authorized ropresenlallve of Buyer's purchasing department. Nothing in this Section 8 shall excuse Vendor from proceeding with the order as changed. 9 INSPECTION Final inspection and acceptance of the merchandise shall be at the FOB . point unless otherwise specified in this order Such inspection shall be in accordance with the cu nmary established inspection procedures or Buyer at the locatloll where lhe merchundiso is reccfved Buyer reserves the right to use sampling procedures for lho acceptance or rojccUon of any or all items ordered Ir a lot Is rejected by tho sampling procedure. 1110 emire lot may be returned lo Vendor for screening al the Vendor's expense or, al Lhe option of Buyer, the rejected lot may be screened by Buyer at Vendo(s expense, and the costs thereof shall bo deducted from Vendor's Invoice Buyer may rej1;1cl any merchandise which·contains delecUvo rnatonals or workmanship or does not conform to specifications or samples In such event, Buyer may, at Its opllcn, and upon wriuen notice lo Vendor: (I) roso!nd this order as to suoh merchandise: (Ii) accept such merchandise at an oqultable reduction in price; or (iii) reject such rnercll at,<llse an~ require Iha delivery ol replacements Deliveries of replacement rnerchandise shall be accompanied by a written notice specifying that such merchandise is a replacement If Vendor falls to dollver required replacenlflnts promptly, Buyer may: {I) replace or correct such merchandise and charge the Vendor the cost thereby incurred by Buyer; or (ii) terminate this order for c~use as provided in Section 16 hereof The rights of Buyer under this Sec1lor1 9 are in addition to any other rights or remedies herein or by law 1 0 WAR RIINTIES In addition 10 all other warranties, expressed or implied, Vendor warra~ls 1t1~I U1e r111Jrchandise will be· (I) lrea from delect In wor~rnanshlp and rn,ilenals/ (11) free from defects In design except to the extenL that sucl1 merchandise compiles with the specifications provided by Buyer, (iii) su~able for purposes. if any, which iire stated 011 lhe faco of this order or in any auachments hereto: and (iv) In confrnmity with all other requirem"ents of U,is order Tl1ese warranUes, and all other warranties . express or Implied. stmll survive delivery, iqspecllon, M t cpt.mce and payment.

In addition lo all other rights Buyer may have, if merchandise is determined nol toe as warranted within a period of one (1) year acceptance by Buyer, Buyer may return such merchandise to Vendor. at Vendo(s expense, for correction, roplacemenl or credit, as Buyer may direct. Any merchandise corrected or furnished in replacement shall, from the date of delivery of such corrected or replacement merchandise, be subject to the provision of this Section 10 for the same period and to the same extent as merchandise initially furnished pursuant lo this order.

11. PROPRIETARY INFORMATION All written information ob1ained by Vendor from Buyer concerning this or.cJer. and which is identified as proprietary by Buyer, shall be received in confidence an;J hall remain the property of the Buyer, and shall be used and disciosed by Vendor only to the extent necassary for performance of this order. 12 COMPt.lANC E WITH LAWS Vendor shall comply with all federal, state and local laws, ordinances, rules and regulations in the manufacture and sale of the merchandise (including the performance of any services or construction work) Vendor will defend and hold Buyer harmless from any loss, damage or costs attributable to or arising out of any actual or alleged violation of any such law, ordinance, rule or regulation.
13 USE OF VENDOR'S LITERATURE Buyer shall have the right, at no additional charge, to use and reproduce the Vendo(s applicable literature, such as operating and maintenance manuals, technical publiC,1lll0rlS, prints, drawings, training ma~uals, and other similar supporting documentation and sales literature Vendor shall advise Buyer in writing of any· updated information relating to lhe fore_golng literature and documentation 14 LIABILITY FOR INJURY Vendor shall indemnify Buyer against any loss and liability for all personal injury and property damage caused by the merchandise sold or the services of construction work,
15 ASSIGNMENT PROHIBITED Vendor shall not assign this order, or any rights or obligations hereunder, without the prior written consent of Buyer, and no attempted or purported assignment by Vendor shall be binding on Buyer without such written consent 16 DEFAULT AND TERMINATION Buyer may, by written notice of def<1ull to the Vendor. 1em1lnoto this order, or any part thereof, under lhe foUowing circumstances.

A. If V ndor falls lo deliver lhe merchandise (or to commence pcrforrnanca of any services or construction work lnclu(led therein) in accordance with the delivery schedule specified herein, or any extension thereof; orlf vendor fails to perform any c,l ner provision orthls order. or so falls lo make progress as lo endanger performance of this order ii\ accordance with its 1erms, arid uy such fllJlura or default Is 1101 cured within ten (1 0} days after written notice frorn the Buyer, or 13 . In the ovenl of the appointment of a trustee, receiver or liquidator for all or a portion or Vendor's property, or the rnslitution of bankruplcy, reorganrzation, arrangement or lrqurdafion proceedings by or against the Vendor, or any assignments by Vendor for the benefit of creditors.

Upon any termination to this Secllon 16, Buyer may purchase similar merchandise elsewhere. or secure the delivery of the merchar1dise by contract, or ottierwise and Vendor sl1all be liable to lluyGr for any excess cost to Buyer; provided, however, that Vendor shall not be liable for such excess costs when the delay of Vendor in perfoml ing or in making deliveries is due lo causes beyond tho control and without fault or negligence on the part of the Vendor. No cause shall constftule a basis for excusable delay unless Vendor has notified Buyer in writing of the existence of such cause within ten (10) days fro1n (l,e commencement thereof. The rights and remedies of Buyor ut1der this Section 16 shall not be exclusive and are in a(ldltion to all other rights and rornedics provided by law or by the terms and condition of I his order

17. WAIVER Buye(s failure to Insist upon t1Ie porfomi,inco or any provision of l~is order, or to exercise any right or privilege granted to Buyer under this order, shall not be construed as a waiver of any provision of this order,_ and lhe·sarne shall coril1r1ue in full force and effect. If any provision of this order is determined by a court of competent jurisdiction to be void or olhetwlse unenIorce,1ble, the other provl~ions of this ortfar shall not be affected thereby 18 DISPUTE RESOLUTI ON Disputes regarding the lntc rpret11tion or applicat]on of any provisions of this order Shijll, to the extent reasonably feasible, be resolved through good faith negotiations between the parties. If any action at law or in equity is brought to BJllorce or interpret any provisions of \his order, the prevailing party in such action shall be entitled to reasonable ,lttorney·s fees, costs aod necessary disbursomor1ts. lr1 addllfo11 to such other relief as may be sought arid awarded 19 GOVERNING LAW The validity, performance and construction of the order, including all tenns and conditions thereof, shall be construed in accordance with and governed by the laws of the State of California

20. ENTIRl: AGREEMENT This order, its terms and conditions, and any supplemental attachments, addenda or riders annexed hereto by Buyer, contain the entire agreement belween the partl<ts as 10 lhe subject matter hereof, and replace and supersede any prior or contemporaneous communications, representations or agreements, whether written oral, with respect to such su j11cl matter, unless specifically provided Otherwise herein. 21 NOTICES All notices, demands, requests or approvals to be given in connection with this order shall be in writing and delivered in person or by mail, postage prepaid, and addressed lo the otl1er party at the address sot forth on 1110 face of ll1ls order, or to such other address as may be subsequently be designated in writing by either party 22 SPECIAL PfW VI SIONS Notwithstanding any terms or condit10ns herein above, lo the con\rary, the Special Provisions set forth in Attachment A, attached hereto, shall po doemed to be incorporatod t,srein by reference and shall be binding on Vendor and shall superceded any provision of this Purchasa Order set forth herein above which are in conflict tllerev,ith . - CITY OF PALMDALE Purchase Order
PURCHASING DIVISION Page: 2 of: 2
PHONE : (661) 267-5444 FAX (661) 267-5454
'.THIS NUMBER MUST AF!l?E'A"R ON Ali.L INVOICES.

Revisions 016 PACKAGES ANO SHIPPING PAPERS. BILL TO: ACCOUNTS PAYABLE 38300 Sierra Highway
Palmdale, CA 93550
(661) 267-5460
Expirati on Date 06/30/2025 Purchase
Order# 20250175
NO SUBSHTUTIONS V ✓ ITHOUT APPROVAi. 01'
PURCHASING DIVISION. USE CITY OF PALMDALE
ADDRESS SPECIFIED BELOW . MERCHANDISE.= MUS f
BE DELIVERED TO SPECIFIC DEPART"MEN1

V SITEONE LANDSCAPE SUPPLY, LLC
I; SITEONE LANDSCAPE SUPPLY , LLC
~ 1385 EAST 36TH STREET
S PAUL WOOD/ STEVE MONTEr~EGRO

H PUBLIC WORKS /MAINTENANCE
I 39110 3RD ST EAST
G CLEVELAND , OH 44114 p PALMDALE, CA 93550
R T Email: [email protected]
O Phone : 661-267-5338
Ver:iijdr Ph0ne Nt1rnl!et I V.~n90r fax N,µmber I ReejUl~ltjor.i f\jU[li'lb~r I 7472E34255 I I 250082 I
ll>ate El~clered I 'vemi:lor Number I Date ReQ1:1ir:~d I Freig,hl Method~emis 08/20/2024 I 9056 I 08/07/2024 I DEST INATION/NET45
Item~ · .Oes,crfliitlMi PartNo QTY
6 IRRIGATION AND WATER CONSERVATION SUPPLIES :

FAIRWAY BUSINESS PARK
10133003 - 734110 - 1087
7 ADDED: Purchase of new irrigation to be installed on newly sodded soccer field at Desert ands Park.

ADDED REQUISITION 251287 IN THE AMOUNT OF $30,118.40.

MSH
P0109157 - 724525 - 4016
IMPORT ANT: Read Terms and Conditions provided as part of this purchase order By: ~
Dire;lor of Finance VENDOR COPY
I
I

1.0 1.0
Buyer ' i_,! fl,
Candice Mantell
Departrm'lflt/Locati0r:,
LANDSCAPE MAINTENA NCE -97-1
W0M Unit Pri.Ge
DL $4,000.00
DL $30,11-3.40
Sales Tax
Order Total
Exfer;ide.d Pr.Ice
$4,000.00
$4,000.00
$30,118.40
$30,118.40
$0.00
375 012.69

ACCEPTANCE ACCEPTANCE OF THIS PURCHASE ORDER BY THE VENDOR IS EXPRESSLY LIMITED TO THE TERMS AND CONDITIONS CONTAINED HEREIN ANY TERM OR

CONDITION STATED BY THE VENDOR IN ANY PRIOR PROPOSAL, ON VENDOR 'S ACKNOWLEDGEMENT FORM, OR IN OTHERWISE ACKNOWLEDGING OR ACCEPTING THIS Of,DER IS DEEMED BY BUYER TO BE A MATERIAL ALTERATION OF THIS ORDER AND IS HEREBY OBJECTED TO BY THE BUYER ANY SUCH TERM OR CONDITION SHALL BE INAPPl .lCABLE TO THIS ORDER UNLESS EXPRESSLY AGREED TO IN WRITING SIGNED BY AN AUTHORIZED REPRESENTATIVE OF BUYER. ACCEPTANCE OF THE

MERCHANDISE COVERED BY THIS ORDER WILL NOT CONSTITUTE ACCEPTANCE BY BUYER OF VENDOR'S TERMS AND CONDITIONS ANY OF THE FOLLOWING ACTS BY VENDOR SHALL CONSTITUTE ACCEPTANCE OF THIS OFFER AND ALL OF ITS TERMS AND CONDITIONS; SIGNING AND RETURNING A COPY OF THIS ORDER: DELIVERY OF ANY OF THE MERCHANDISE ORDERED; INFORMING THE BUYER OF COMMENCEMENT OF PERFORMANCE; OR RETURNING VENDOR'S OWN FORM OF ACKNOWLEDGEMENT 2 PRICE AND DELIVERY Vendor shall r11mish Um merchandise covered by this order (whlcl, may consist of or Include services of a nori-tochnical and non-profess ional nalure or conslrucllon w r ) In accordance wllh the prices and delivery schoclule slated on the face of i11is ardor If prices or delivery dates are nol stated, Vendor shall offer its lowest prices or best <Jelfvery dales bo1h or which shall ba subject to written acceptance by Buyer All prices Include all applicable taxes, except sales laxas which are sepa.rately shown whore applicable Vendor warrants that Ill • prices charged for lhe rnerohandls'!l ordered will be as low AS U1e lowest price charged by lhe Vendor lo any customers purchasing similar merchandise in the same or smaller quanut,es and under like c.in;umstances,.
3 PAYMENT Buyer shall pay to Vendor the full sales price within forty five (45) days of invoice date, or sooner if otherwise specified on the face of this order, 4 PACKING AND SHIPPING Vendorwammls thal prices inch,da all charges for packing, crating, and transportation to F.O.B. point. All merchalld ise shall be packaged, marked, ancf otherwise p.repared in occaroance with good commercial practices lo obtain the fowest st,lpplng ra1es anel lo assure adequate protection of the merchandise in shipmen! and storage and ils anwal ot. F O B. point in undamaged coriditlon. An ttemlzed packing list shall acco111pany each shipment. . 5 F.O.B, TITLE AND RISK OF LOSS Unless otherwise specified on the face of this order. the F.O.B. point shall be Buyer's location designated on the face of this order. If transportation is f· .O.B. Vendor's location, Vendor shall bear all risk of loss or damage lo the merchandise, and title shall not shift to Buyer, until delivery of the merchandise to Buyer's designated location 6 INVOICING After shipping or otherwise providing 1nerchandlse under this order. Vendor shall send a separate invoice, in dupllca1·e, including item numbers and accompanied by a bill of Im.Jing or express receipt, The time for payn1anl of Verldor's invoices shall commence upon the date of actual receipt of merchandise and acceptable invo,ces consistent with the requirements oft h;s ord r
7 ADVA NC SHIPMENTS AND COMMtTMENTS Buyer may, at its option, either merchandise received in advance of Iha delivery schedule set for1h hore111, or return it lo Vendor al Vendo r's rtSK uncJ expense If retained, time for paymeri t and dlscounl. if any, shall be based upon scheduled dellvery dates Vendor shall place all orders For, and schedule deliveries of materials ne;essa ry for il'l performance under th,s order at such times as will enable Vendor lo nieet . but 1101 unreasonably anlicipa le, the staled delivery schedule. In !he evehl of teITTJinatlon of or changes to this order, Buyer shall not be liable for any charges or costs arising form commitments by Vendor for the ac-qulsiUon of materials, or work pelformed , in advance of !he limo necessary to meet the specified delivery schodule, unless Buyer has g]ven Its prior written consent to such advance commitments or work 8, Cl IA NG ES Buyer may, by wrlllen chang13 order, suspend perforrnance In whole or In par1, rnake changes in quantit ies, In draw ngs, designs or specifications. ln the method of shipmen! or packing In the time or place or dollvery , orrequl re adtlitlonal or diminished work. If any suoh chanaed causes an increase or decrease In the cost of or the time required for. perfo nnance or this orde<, an equitable ad1us1ment shall bo made In the contrac t price or delivery dales , or both and 1111s order shall be modified In writing accordlngty. Any claim for adjustment under this Section 8 may, al Buyer's option, be daeme\l to bil absolutely and unconditiona lly waived unless asserted in writing (lnciudirig the amounl of !he claim) and delivered lo, Buyer within thirty (30) days from lho d,llo of rocoipl by Vern;for or the change order. No change order wll] bo binding on Buyer unless issuod and signed by an authorized representalive of Buyer's purchasing tlepartn1enL Nothing In this Section 8 s·l1E!ll excuse Vondor-frorn proceeding with Ifie order as olianged

0. INSPECTIO N F11,al lnspootlon and acceptance of the merchandise shall be at the F.O.B polnl unless otherwise specified in this order, Such Inspection shall be In accordance with tho customary establisned Inspection procedures of Buyer at the location whore the mercl,and ise ls received, Buyer reserves Iha right to use sampling procedures for the acceptance or rejechon or any or all ,terns ordered. If a·lol is riijected by tho sampling procedure. the entire Jot may be returned to Vendor for screening at the Vendor's expense or, al lhe option of Buyer, lhe rejected lot may be screene<l by Buyer al Vendor's expense , and the costs t~ereof shall be deducted fron, Vendor's invoice, Buyer may reject ;iny merchandise which contains defooUve ma1enal1,or wt)rknw1Sli!P or does not conform to specifications or sampros hi such everit. fluyar may, at Its cptl on, and upon wrlllen nollce 10 Vendc;ir. (11 rescind this order as lo such merchandise ; (ii) accept su'ch merchandise al an equila~ le reductlon in price: 01 (ill) reject such merchandl!le and require the delivery of replaceJ11enls Deliveries of replacement rnorchandlsa shall be ac1;orn11an,ed by a wrlllen notice specifying that such merch andise is a replacomonl. II Vendor rails to deliver required replacemen ts promptly, Buyer may' (I) replace or co1re01 such mC'rchandlso and charge tho Vendor l~e cos! thereby Incurred by Buyer; or (II) terminate this order for causo as providod in Seclion 16 hereof Tho nghts of Buyer uncter this Section 9 are in afl lllion to al'.y other rights or remedies herein or by law

10. WAR RAN TIES In a,ddition to all other warranties. expressed or implied, Vendor warrants Iha! tl1e merchandise will bo (I) lcee from defoct In wor1<.n1anshlp arid matorlals, (ij) froe from defects In duslgn excepl lo t11e extenl that such merchandise cornplies with the specljlcatlons provided by Buyer, (iii) surtable IQr purposes, If any, which are stated o~ the face of lhts order or in any ,llt :1chmoms hereto; and (IV) i11 conlomilty with all other rB<jlllre111ents of this order. These warra,nlles, and all other warranlle s, express or 11nplied. shall survive delivery , inspection, acceplm1cu and payment
111 aadi1lon to all other rights Buyer may have, If rnerchandisa Is dctcrml11ed not lo e as warranted within a period of one (1) year accep!Bnce by Buyer, Buyer may return such merchandise lo Von(l0r, al V~ndo(s expense, for correction, replacemen t ,or crediL as Buyer may direc~ //,r1y merchandise correcled or fLtmlsl1ed in replacement shall, from 1he dale of delivery of such corwctcd c, r replacement merc~andise, be subjecl to t11e plovlslon oflhls Section 10 far the same period and to the same extent as merchandise lnillally furnished pursuant to this bider. 11 P OPRIETARY INFORMATION All written information obtained by Vendor from Buyer concerning this oroer, and which is Identified as proprietary by Buyer. shall be received in confidence and ·haUremain the propeny of the Buyer, and shall be used and disclosed by Vendo r only to the extent necessary for pelfonnance of this order. 12 COMPLI ANCE WITH LAWS Venuor shall comply with all federal, state and local laws, ordinances, rules and regulations in the manufacture and l;<lle of the merchandise (including the pi:, armance al any services or cons truction work). Vendor will defend and hold Buyer harmless from any loss, damage or costs allrlbulable lo or arising out of any actual or alleged violation or m1y suci1 law, ortllnance, rlJle or regulation.
13 ll SI: OF VENDOR'S LITERATURE Buyer shall 11avo the right, al no additional charge, to use and reproduce the Vi,ndor's appUcable lilera1ure, such as operating and maintenance manuals, tm:lmlcal publications , prints, drawings , training ma11uals, and other similar supporting documenlatron and sales literature. Vendorshall advise Buyer in writing of any updated informalion rul, ling to lhe foregoing llteralllro and documentation, 14 LIABILITY FOR INJURY V.endor shall indemnify Buyer against any loss and liability for all personal injury and property damage caused by the merchandise sold or the services ol conslruction work.
15 ASSIGNMENT PROHIBITED Vendor shall not assign this order, or any rights or obligations hereunder, without the prior written consent ol Buyer, and no attempted or purported assignment by Vendor shall be binding on Buyer without such written consent. 16 OFF AULT AND TERMINATION Buyer may, by wrillen nouce of default lo the Vendor, terminate lhis order, or any part thereof, under Lile following circumslanc11s:

A. II Vendor falls lo deliver the merchanr;Hse (or to commence performance of any services or cons truction work included therein) in accordance with the delivery sctiedule specified herein, or any extension thereof: or if vendo r falls to pelfom1 any olhor provision of this c;irder, or so fails to make progress as lo endanger pelformance of this orderln accordance with ,ts tcnns , and any sucl·1 failure or defaUII Is not c1.1rnd wllllln ten (10) days aMer wrilten nollco from the Buyer . or El. In tho ovenl of 1110 appolntll]Bn l of -a trustee, receiva ror liq~idator for all or a ponion of Vendor's property, or the institution of bankruptcy, reorganization, arrangement or liquidation proceedings by or agains t !lie Vendor , or any assignments by Vendor for the benelll or creditors.

U1 ·or1 any 1enninatlon lo !his Section 16. Buyer may purchase similar merchand tsc elsewt,ere, OF secure Ille delivery of lh'e mercttar1dlse by contract, or otherwise and Vendor shall bo liable lo Buyur for ~ny excess cost to Buyer, provided, how.ever. that Vendor shall nol be liable for such excess costs when the delay ol Vendor in pelfo rming or"' making <.lellverles is due to c11uses be'/Cnd the conlrol and without fault or negllger,ce on lhe part ol'ltie Vendor No cause shall oonstilute a basis lo( excusable delay unless Vendor tias nolifopd Buyer in writing of the exlslence of such causl,l within 1en (10) days lrom the commencemen l thereo f. The ·(ights and remedies or Buyer under this Section 16 shall not be l!XClusive and are In atldlllon lo all other rights and r~ll1C-dl1.1s provl~ed by law or by the tem1s and condition of this· order 17 WAIVER Buyer's Failure to Insist up<m Iha pertormarLce of any provision or this order, or to exercise any right or privilege granted 10 Buyer under this order, shall not be constru~d as a waiver of ar,y provision of this order, and the same shall conlin ue in 11.tll force and offocl. If any provision of this order is determined by a cour of competent jurisdiction to be void or 011\et'.vtse uncl\ lorceable, the other provisions of lhis order shall nol be affected therelJy 18 DI l' UTE RESOLU TION Dlspi.aes regarolng the Interpretation or appllr.alion or any provisions of lhls order shall. lo the extent reasorn1bly feasible, be resolved through-good faith negoll illions l>et;w~en the parties If any aollori al law or 111 equity 1s brough t lo enforco or lnlorprel any provisions ol this order, the prevailing party in such action shall be entitled lo reasonable a11or-ioy·s fees, costs and necessary disbur,;omen ts. Ir, adrJlllon 10 suoh other relief as rnay be SO('[Jhl and awarded. 19 GOVERNING LAW The validity. performance and construction of the order, including all terms and conditions thereof. shall be construed in accordance wilh and governed by the laws of the Slate of California
20 NTIRE AGREEMENT This order, its terms and con<.lllio·ns. and any supplemental allachments, addenda or riders annexed hereto by Buyer, contain the enlln:l agreement between the par1ies as 10 lhe·subject matter hereof, and replace ant;! supersade any pnor or contemporaneous communications, representations or agreements , whether wrillen oral, with respect to such sut>J1,c1 manor, unless specifically provided otherwise horoi11 21 NOTICES All noUces. demands , requests or apf rovals to be given in connection with this order shall be in writing and delivered in person or by mail, postage prepaid, and addressed lo the other p3rty at the address sol. forth on the face o this order, or to such other address as may be subsequently be designated in writing by either party 22 SPECIAL PROVISIONS Notwithstanding any terms or conditions herein atJove, to the contrary, the Special Provisions set forth in Attachment A, attached hereto. shall be deemed lo be incorporatud herein by reference and shall be binding on Vendor and shall superceded any provision of this Purchase Order set forth herein above which are in conflict therewith 1 MINUTES

CITY COUNCIL/SA/HA/IDA/PAA/PCA/PFA

CITY HALL COUNCIL CHAMBER
38300 SIERRA HIGHWAY, SUITE B

PALMDALE, CALIFORNIA
JUNE 17, 2025
5:00 PM

1) CALL MEETING TO ORDER

Mayor Loa called the meeting to order at 5:00 pm.

Note: All City Council memberships are reflected in their City Council titles.

2) ROLL CALL MAYOR LOA, MAYOR PRO TEM BETTENCOURT,
COUNCILMEMBERS BISHOP, OHLSEN, ALARCÓN COMMISSIONERS FRAGA-

SAENZ, BETTS

PRESENT: Richard J. Loa, Laura Bettencourt, Austin Bishop, Eric Ohlsen, Andrea Alarcón, Christina Fraga-Saenz, Dianne Betts.

ABSENT: None.

3) PLEDGE OF ALLEGIANCE AND MOMENT OF SILENCE

Mayor Pro Tem Bettencourt led the pledge of allegiance. Mayor Loa announced the meeting would be adjourned in memory of Ryan Tortolano.

4) PRESENTATIONS

4.1) iSERVE Youth Leadership Academy 2025.

Supervising Coordinator Morales provided a PowerPoint presentation to the Council.

The Council thanked the participants for their leadership and for serving in the program.

5) PUBLIC COMMENTS

Bo Okoroji and Jason Jaffe of Steerpoint Capital spoke regarding the Antelope Valley Mall Operating Covenant Agreement (Item 7.6).

Councilmember Alarcón pulled items 7.6 and 7.7 for discussion.

2 6) JOINT CONSENT CALENDAR CC/HA

6.1) Approve the minutes from the previous meetings.

Motion: Approve all items listed on the Consent Calendar. Moved by Andrea Alarcón, seconded by Christina Fraga-Saenz.

Vote: Motion carried (7-0)
Yes: Richard J. Loa, Laura Bettencourt, Austin Bishop, Eric Ohlsen, Andrea Alarcón, Christina Fraga-Saenz, Dianne Betts.

7) CONSENT CALENDAR

7.1) 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).

7.2) Receive and file the Annual Report on Development Impact Fees for the Fiscal Year Ended June 30, 2024, and adopt findings to commit funds held in the Littlerock Drainage Fee Fund, Fire Facilities Fund, and Sewer Upgrade Fee Fund.

7.3) Adopt Resolution No. CC 2025-044, a Resolution of the City Council of the City of Palmdale establishing an appropriations limit for Fiscal Year 2025-26 pursuant to Article XIII B of the California Constitution and repeal Resolution No. CC 2024-053.

7.4) Adopt Resolution No. CC 2025-045, a Resolution of the City Council of the City of Palmdale designating by title and name those officials who are authorized to sign checks and warrants, and repeal Resolution No. CC 2025- 003, and Adopt Resolution No. SA 2025 -002, a Resolution of the Successor Agency to the Community Redevelopment Agency of the City of Palmdale designating by title and name those officials who are authorized to sign checks and warrants, and repeal Resolution No. SA 2025-001.

7.5) Approve Purchase Order 20260000 with Amazon Capital Services, Inc., DBA Amazon Business, in an amount not to exceed $268,000 for FY 2025-26.

7.6) Approve Operating Covenant Agreement with Antelope Valley Shop, LLC., to create a partnership for revitalization, security, and operational costs associated with the Antelope Valley Mall.

Director of Economic and Community Development Taggart provided a brief overview of this item.

Councilmember Alarcón inquired about the substance of the operating covenant agreement, payments, and the term of the contract. Ken Hira, President of Kosmont Companies, provided clarification and discussed the details of the agreement. Jeff Jaffe and Bo Okoroji, representing Steerpoint Capital, discussed 3 the costs associated with securing an entertainment tenant within the proposed development. Discussion ensued regarding local hire, payments before the issuance of the certificate of occupancy, security upgrades, a substation for local law enforcement, renovations, and verified tenant operations.

Motion: Approve Operating Covenant Agreement with Antelope Valley Shop, LLC., to create a partnership for revitalization, security, and operational costs associated with the Antelope Valley Mall, with proposed amendments stated below.

Moved by Andrea Alarcón, seconded by Eric Ohlsen.

2.1 Security Upgrades. Owner agrees that it shall take the following actions to enhance security at the Property: (i) upgrade the existing security camera systems (the extent of such upgrade shall be determined by Owner in its commercially reasonable judgement), (ii) provide, in a location to be determined by Owner, space within the Mall for a local law enforcement substation at no cost; Owner shall perform any improvements or alterations in connection therewith; and (iii) increased security hours which Landlord may change from time to time as reasonably determined by Owner. Nothing herein shall be interpreted to require the City’s approval of or restrict Owner’s discretion to make future decisions regarding security staffing, hours, systems, or any other operations at the Property which shall be made at Owner’s sole discretion and in accordance with Owner’s commercially reasonable judgment.

3.2.4 Operating Covenant Payment 1: $2,000,000. Ninety (90) days after the issuance of the Tenant Certificate of Occupancy.

4.113 Jurisdiction and Venue. Any legal action or proceeding concerning this Covenant Agreement shall be filed and prosecuted in the appropriate California state court in the County of Los Angeles, California.

Vote: Motion carried (5-0)
Yes: Richard J. Loa, Laura Bettencourt, Austin Bishop, Eric Ohlsen, Andrea Alarcón.

7.7) Approve Down-Payment Assistance Program.

Director of Housing Reyes presented the staff report.

Councilmember Alarcón requested more information on the application process, funding, and marketing. Director of Housing Reyes provided information on the application and selection process, funding guidelines, and additional funding from Housing and Community Development (HCD). The Council and staff further discussed the program guidelines.
4 Motion: Approve Down-Payment Assistance Program.

Moved by Austin Bishop, seconded by Eric Ohlsen.

Vote: Motion carried (5-0)
Yes: Richard J. Loa, Laura Bettencourt, Austin Bishop, Eric Ohlsen, Andrea Alarcón.

7.8) Accept Notice of Completion (NOC) for Public Drainage Improvements for Sierra Highway Storage located at 37550 Sierra Highway.

7.9) Approve agreement with Psomas for design services for PN 906, Avenue T Street Improvement Project, for a total not to exceed amount of $801,141 for a term of 18 months from the date of the Notice to Proceed.

7.10) Accept Notice of Completion (NOC) for PN 741, East Avenue S -8 and 40th Street East Roundabout Project.

7.11) Accept Notice of Completion (NOC) for PN 780, Avenue Q-12 Sidewalk Gap Closure Project.

Motion: Approve all items listed on the Consent Calendar with the exception of Items

7.6 and 7.7.

Moved by Austin Bishop, seconded by Andrea Alarcón.

Vote: Motion carried (5-0)
Yes: Richard J. Loa, Laura Bettencourt, Austin Bishop, Eric Ohlsen, Andrea Alarcón.

8) JOINT PUBLIC HEARING CC/SA/HA/IDA/PAA/PCA/PFA

8.1) Adopt Joint Resolution of the City Council of the City of Palmdale No. CC 2025- 046, Successor Agency to the Community Redevelopment Agency of the City of Palmdale No. SA 2025 -003, Palmdale Civic Authority No. PCA 2025- 001, Housing Authority of the City of Palmdale No. HA 2025 -002, Industrial Development Authority No. IDA 2025-001, Palmdale Airport Authority No. PAA 2025-001, Palmdale Financing Authority No. PFA 2025-001, collectively the approving Legislative Bodies (ALB) adopting the City of Palmdale’s Annual Budget for Fiscal Year 2025-26, and approving revenue and expenditure adjustments to Fiscal Year 2024-25; Adopt Resolution No. CC 2025 -047, a Resolution of the City Council of the City of Palmdale amending the City’s Classification and Pay Plan for general positions; Adopt Resolution No. CC 2025-048, a Resolution of the City Council of the City of Palmdale amending the City’s Classification and Pay Plan for bargaining unit positions; Adopt Resolution No. CC 2025-049, a Resolution of the City Council of the City of Palmdale amending the City’s Classification and Pay Plan for Parks and Recreation Unbenefited positions; and Adopt Resolution No. CC 2025 -050, a Resolution of the City Council of the City of Palmdale amending the City’s Classification and Pay Plan for Y-Rated positions.
5 Mayor Loa opened the Public Hearing.

City Clerk Scott read the titles of the Joint Resolution CC 2025-046, SA 2025- 003, PCA 2025-001, HA 2025-001, IDA 2025-001, PAA 2025-001, PFA 2025- 001, CC 2025-047, CC 2025-048, CC 2025-049, CC 2025-050, and CC 2025- 050.

Director of Operations Samson presented a PowerPoint on the budget.

Mayor Pro Tem Bettencourt inquired about the items being adopted jointly and sought clarification on their relationship. Director of Operations Samson explained how the joint items are connected and the rationale for their coordinated adoption. Acting City Attorney Halfman provided further clarification as to why the items were combined.

Jason Zink provided public input.

Mayor Loa closed the Public Hearing.

Councilmember Alarcón inquired about the projected allocations for Measure s AV and PD. Director of Operations Samson gave an oral presentation detailing the projected allocation for Measure PD. There was further discussion among Council and staff regarding future budget adjustments , a public survey, and a Capital Improvement Plan.

Motion: Adopt Resolution No. CC 2025-046, SA 2025-003, PCA 2025-001, IDA 2025-001, PAA 2025-001, PFA 2025-001, CC 2025-047, CC 2025-048, CC 2025-049, CC 2025-050
Moved by Austin Bishop, seconded by Eric Ohlsen.

Vote: Motion carried (5-0)
Yes: Richard J. Loa, Laura Bettencourt, Austin Bishop, Eric Ohlsen, Andrea Alarcón.

Motion: Adopt Resolution No. HA 2025-002
Moved by Christina Fraga-Saenz, seconded by Dianne Betts.

Vote: Motion carried (6-1)
Yes: Richard J. Loa, Austin Bishop, Eric Ohlsen, Andrea Alarcón, Christina Fraga-Saenz, Dianne Betts.

No: Laura Bettencourt.

The Housing Authority adjourned at 6:59 pm.

9) PUBLIC HEARING

9.1) Adopt Resolution No. CC 2025-043, a Resolution of the City Council of the City of Palmdale restating in its entirety the City of Palmdale Master Schedule 6 of Fees and Penalties and repealing all prior enactments inconsistent with this Resolution.

City Clerk Scott read the title of Resolution No. CC 2025-043.

Mayor Loa opened the Public Hearing.

Director of Operations Samson presented the staff report.

The following individuals provided public input: Jason Zink spoke about the increase in fees, funding projects, and historical preservation, and Rich Gallego commented on the increase in City fees and the State gas tax.

Mayor Pro Tem Bettencourt mentioned that she sent a letter of protest regarding the State gas tax.

Mayor Loa closed the Public Hearing.

Councilmember Alarcón requested that staff provide information regarding the fees associated with Parks and Recreation programs. In response, Deputy Director Dombrowski presented the proposed fee adjustments, noting that the increases are aligned with the current Consumer Price Index (CPI) as well as comparable rates charged by similar operators and venues. Deputy Director Dombrowski also highlighted the availability of scholarship programs and discounts.

Mayor Pro Tem Bettencourt inquired if the scholarship applied to non -profits desiring to rent a Parks and Recreation facility. Deputy Director Dombrowski stated that there is a discount that can be applied to non-profit organizations, and it is part of the fee schedule

Councilmember Ohlsen discussed the City fees and requested an analysis of the fee schedule. City Manager Pro Tem Mendez stated that a Request for Proposal (RFP) would be released to do an analysis of the fee schedule.

Staff and Council further discussed the increase in the cost of services, regional fee evaluation, supplementing fees with Measure PD and AV, assessment of fees charged to residents vs. non-residents, and implementing discounts for veterans.

Mayor Loa closed the Public Hearing.

Motion: Adopt Resolution No. CC 2025-043, a Resolution of the City Council of the City of Palmdale restating in its entirety the City of Palmdale Master Schedule of Fees and Penalties and repealing all prior enactments inconsistent with this Resolution.

Moved by Austin Bishop, seconded by Laura Bettencourt.

Vote: Motion carried (5-0)
7 Yes: Richard J. Loa, Laura Bettencourt, Austin Bishop, Eric Ohlsen, Andrea Alarcón.

10) CITY MANAGER’S REPORT

City Manager Pro Tem Mendez provided an update on several upcoming events, including: Juneteenth Event in Poncitlan Square on June 19, Season of Service event on Avenue S and 70th Street East on June 21, High Desert Beer & Wine Festival on June 21 at the Palmdale Amphitheater, Book and Barks at the Library on June 24, District 5 Neighborhood Watch event at McAdam Park on June 25, Movie Night at the Palmdale Amphitheater on June 27, and July 4 events at Domenic Massari and Marie Kerr Park.

11) SHERIFF’S REPORT

Captain Bardon provided an update on response times for routine calls, service calls, update on the use of the virtual deputy application, the Public Safety partnership, Part 1 crimes, arrests, graffiti -related arrests, collisions, traffic citations, fatal collisions, speed enforcement, and July 4th illegal fireworks enforcement.

The Council commended the Sheriff’s Department for its exemplary performance during the recent protests and encouraged Captain Bardon to maintain efforts in traffic speed enforcement.

12) NON-AGENDA PUBLIC COMMENTS:

The following individuals provided public input: Monica Dopson spoke about the mayoral rotational system, in support of an elected mayor, and advocated for offering City discounts to teachers, veterans, and police officers; Rich Gallego commended Councilmember Alarcón for showing her fiduciary duty and discussed and an elected mayor for Palmdale; Jason Zink provided comments on an at-large mayor, City budget, and supporting small business owners; Andrew Dumas raised concerns about the enforcement of illegal firework activity at the aqueduct and 60th Street West; Roger Soderstedt spoke in favor of maintaining a rotational mayor process and expressed support the approval of Item 7.6; and Marsha Furman mentioned she was excited about receiving a sidewalk in her area and announced the Breast Cancer Walk would be held on October 25.

13) COUNCIL REPORTS, ANNOUNCEMENTS AND REQUESTS FOR FUTURE

AGENDA ITEMS

Councilmember Ohlsen discussed an opinion piece he wrote on the importance of high-speed rail in association with the City of Palmdale. He asked the Council to agree to submit a letter of support to the California High -Speed Rail Authority to let them know the City of Palmdale stands with them. There was Council consensus. He reminded the Council that a subcommittee was formed to deal with the issues of the Auto Mall zoning.

8 Mayor Pro Tem Bettencourt shared remarks about her recent vacation to the Grand Canyon.

Councilmember Alarcón announced the upcoming District 5 Neighborhood Watch event, scheduled to be held at McAdam Park on June 25. She also highlighted budget allocations designated for improvements to McAdam Park.

Councilmember Bishop commented on the projects included in the current budget and spoke about fostering community pride and continued investment in the city.

14) ADJOURNMENT

Mayor Loa adjourned the meeting at 7:55 pm, in honor of Ryan Tortolano, to July 1, 2025, at 5:00 p.m. in the City Hall Council Chamber located at 38300 Sierra Highway, Suite B, Palmdale, California.

PASSED, APPROVED, and ADOPTED this 1st day of July 2025

_____________________________
Richard J. Loa, Mayor

ATTEST:

_____________________________
Rochelle Scott, City Clerk

City Council Staff Report

DATE: JULY 1, 2025

TO: HONORABLE MAYOR AND CITY COUNCIL

FROM: CITY MANAGER DEPARTMENT

CITY CLERK DIVISION

DISTRICT: 2 and 5

SUBJECT: APPROVE PLANNING COMMISSION REAPPOINTMENTS FOR DISTRICTS 2 and 5

RECOMMENDATION

Approve the Planning Commission reappointments of Dean Henderson, District 2, and Ayeasha Jones, District 5, for new terms to expire on June 30, 2027.

BACKGROUND

Planning Commission appointments are made in accordance with Section 2.46.030 of the Palmdale Municipal Code (PMC). The Planning Commission shall consist of five commissioners, each of whom shall be appointed from Planning Commission districts. All Commissioners shall be voting members of the Planning Commission. To be appointed, each Commissioner must be a resident of the district from which they are appointed.

Members serve a two-year term.

DISCUSSION

Commissioners Henderson and Jones' terms expired on June 30, 202 5. Mayor Loa, District 2, and Councilmember Alarcón , District 5, both requested that their current Commissioners be reappointed. In addition, both Commissioner Henderson and Jones expressed a desire to continue to serve on the Planning Commission f or an additional two-year term that expires on June 30, 2027.

FISCAL IMPACT

$3,500; Commissioners receive $100 per meeting , and the Chair receives $150 budgeted in General City Salaries Part-time. Meetings are held on the second Thursday of the month

Report to Mayor and City Council
Approve Reappointments to the Planning Commission
July 1, 2025

Page 2 ends

STRATEGIC PLAN

Goal II: Ensure long-term fiscal health of the City and maintain funding for services.

C. Involve and expand engagement to enhance public oversight and transparency.

Goal IV: Maintain a desirable community where everyone wants to live, work and play.

B. Provide inclusive access to a variety of supportive services that build a resilient and healthy community.

Prepared by: Roxanne Faber, City Clerk
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Salvador Mendez, City Manager Pro Tem
Approved as to form: Alexandra Halfman, Acting City Attorney

ATTACHMENTS:

None

City Council Staff Report

DATE: JULY 1, 2025

TO: HONORABLE MAYOR AND CITY COUNCIL

FROM: PUBLIC SAFETY DEPARTMENT

DISTRICT: ALL

SUBJECT: INTRODUCE AND ADOPT ORDINANCE NO. 1657, AN ORDINANCE

OF THE CITY COUNCIL OF THE CITY OF PALMDALE APPROVING
AMENDMENTS TO CHAPTER 9.40 OF THE PALMDALE MUNICIPAL

CODE (PMC)

RECOMMENDATION

Staff recommend that the City Council:

1. Receive public testimony regarding Ordinance No. 1657; and,

2. Adopt Ordinance No. 1657, approving amendments to Chapter 9.40 of the PMC.

BACKGROUND

Each year, the Los Angeles County Sheriff’s Department (LASD) Palmdale Station responds to thousands of routine service calls. Many of these are triggered by audible alarms, a significant portion of which turn out to be false . These false alarms use up valuable resources, further delay responses to critical situations and may cause individuals to ignore alarms in the event of a real emergency.

DISCUSSION

The proposed amendments to the PMC impact Chapter 9.40 Burglar Alarm Systems as follows:

Chapter 9.40 Burglar Alarm Systems
The proposed amendments to the municipal code modernize and expand definitions related to alarm systems to clarify the responsibilities of alarm users and owners, thereby strengthening accountability and reducing misuse . The revisions also streamline the reporting and repair process following a false alarm and establish clear maintenance requirements to ensure alarm systems are functioning properly . In addition, the amendments enhance enforcement mechanisms , including granting authority to the

Report to Mayor and City Council
Re: Ord. No. 1657
July 1, 2025

Page 2 ends

City’s Public Safety Department for enforcement in its discretion, clarify the application of penalties and service charges, and introduce a more structured and transparent appeal process. These updates are intended to reduce the frequency of false alarms, particularly by chronic violators, and to minimize the unnecessary use of law enforcement resources.

FISCAL IMPACT

$0; It is anticipated that the fiscal impact will be neutral as a result of the proposed amendments to Chapter 9.40. Revenues will be generated through the enforcement of penalty provisions outlined in Chapter 1.12.

STRATEGIC PLAN

Goal I: Maintain effective public safety and protection for life, property, and the environment.

A. Provide comprehensive and innovative safety services to prevent crime and promote a safe community.

Prepared by: Mario Vallarta, Public Safety Manager
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Salvador Mendez, City Manager Pro Tem
Approved as to form: Alexandra Halfman, Acting City Attorney

ATTACHMENTS
Ord. No. 1657

CITY OF PALMDALE

COUNTY OF LOS ANGELES, CALIFORNIA
ORDINANCE NO. 1657

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF PALMDALE APPROVING AMENDMENTS TO CHAPTER 9.40 OF THE PALMDALE

MUNICIPAL CODE

A. RECITALS

WHEREAS, Section VII of Article XI of the Califor nia Constitution provides that a City may make and enforce within its limits all local, police, sanitary, and other ordinances and regulations not in conflict with general laws;

WHEREAS, the City Council finds it necessary to update the Palmdale Municipal Code (PMC) to achieve more efficient application and enforcement of the PMC to promote public health, safety, and welfare;

WHEREAS, the City Council previously found and declared in Chapter 9.40 of the PMC on Burglar Alarm Systems, and reaffirms here, th at reasonable regulations are needed to ensure alarm systems used on private property within the City function properly and do not generate nuisance false alarms to avoid negative impacts on the community and a drain on City and law enforcement resources;

WHEREAS, the Palmdale Sheriff’s station receives a high volume of false alarm calls, which significantly burdens law enforcement resources. Each false alarm requires immediate attention, diverting officers from their crucial duties and can delay their res ponse times to genuine emergencies. This not only strains the available staffing but also impacts the overall safety and security of the community, as critical incidents may not receive the prompt assistance they require. The frequent occurrence of these f alse alarms underscores the need for effective communication and preventive measures to improve emergency response efficiency in the city;

WHEREAS, current Chapter 9.40 vests enforcement authority primarily with the Los Angeles County Sheriff’s Department —the City’s contractual law enforcement provider—and the City wishes to expand enforcement authority to enable the City’s Public Safety Department to also act where appropriate in the City’s discretion;

WHEREAS, the City Council thus finds it necessary to update, streamline, and enhance efficiency and local enforcement authority in Chapter 9.40;

Ordinance No. 1657

Page 2 of 7 ends

WHEREAS, the City Council also finds it necessary to clarify maintenance requirements for alarm systems to ensure proper functionality and reduce the frequency of false alarms;

WHEREAS, said amendments, adoptions, and/or deletions of the Palmdale Municipal Code are permitted by law, including the California Constitution, Government Code, and Civil Code.

B. ORDINANCE

THE CITY COUNCIL OF THE CITY OF PALMDALE HEREBY ORDAINS AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated herein.

SECTION 2. Section 9.40.010 of Title 9 of the Palmdale Municipal Code is hereby amended to read as follows:

9.40.010 Definitions

As used in this chapter, the words hereinafter defined are used as so defined unless it is apparent from the context that a different meaning is intended:

(A) “Alarm owner” means the person or entity who owns, leases out, rents out, or makes available for use by agents, employees, representatives, family, or by any other third parties, any alarm system or the property for which the alarm system is located.

(B) “Alarm system” means any device, whether known as a burglary, robbery or intrusion alarm, direct -dial telephone device , audible or silent alarm, or by any other name, which is used for the detection of any unauthorized entry into a building, structure, facility or property, or to signal the commission of an unlawful act. It includes those devices which emit a signal withi n the protected premises only, are supervised by the proprietor of the premises where located, and are otherwise known as “proprietary alarm systems.”

(C) “Alarm user” means the person or entity who leases, rents, or has available to them for their use or use by their agents, employees, representatives, family, or by any other third parties, any alarm system or the property for which the alarm system is located and any person or entity who has access to any alarm system or the property for which the alarm system is located whether authorized by the alarm owner or otherwise.

Ordinance No. 1657

Page 3 of 7 ends

(D) “Audible alarm” means a device designed to notify persons in the immediate vicinity of the protected premises, by emission of an audible sound, of an unauthorized entry on the premises or of the commission of an unlawful act.

(E) “Direct dial service” means a device which is connected to a telephone line, which upon activation of an alarm system automatically dials a predetermined telephone number and transmits a message or signal indicating a need for emergency response.

(F) “False alarm” means an alarm signal activated by causes other than the commission or attempted commission of an unlawful act which the alarm system is designed to detect and/or report; and which results in a r equested and/or actual response by law enforcement . False alarms include, but are not limited to, the activation of an alarm system because of mechanical failure, preventable accident, improper operation, misuse, malfunction, improper negligence or careles sness of the alarm owner or alarm user. An alarm signal activated by violent conditions of nature other than extraordinary circumstances not subject to the control of the alarm owner or alarm user shall not constitute a false alarm.

SECTION 3. Section 9.40.020 of Title 9 of the Palmdale Municipal Code is hereby amended to read as follows:

9.40.020 Audible alarm requirements.

The alarm owner of every audible alarm within the City shall post in a conspicuous place near the front entrance of the protected premises the names and telephone numbers of persons, including its monitoring company , to be notified during any hour of the day or night during which the audible alarm is operated. An audible alarm shall terminate its operation, or the audible alarm shall automatically reset within 30 minutes of being activated.

SECTION 4. Section 9.40.040 of Title 9 of the Palmdale Municipal Code is hereby amended to read as follows:

9.40.040 False alarm.

The occurrence of a false alarm is prohibited. No person or en tity, including the alarm owner or alarm user may cause, either directly or indirectly, through their actions or inactions, or otherwise, contribute to the occurrence of a false alarm. The alarm owner and/or alarm user are responsible for the occurrence of a false alarm. This section does not prohibit any test of an alarm system as permitted in advance by law enforcement.

Ordinance No. 1657

Page 4 of 7 ends

SECTION 5. Section 9.40.050 of Title 9 of the Palmdale Municipal Code is hereby amended to read as follows:

9.40.050 Report and elimination of cause; maintenance obligations.

(A) After any false alarm, the alarm owner shall, upon request by the City, submit a written report to the City’s Public Safety Department describing actions taken or to be taken to eliminate the cause of the false alarm. This shall be submitted within 10 calendar days of the date of request by the City. Unless the City allows otherwise, all actions needed to eliminate the cause of the false alarm shall be completed within 30 days of the date of the City’s request f or the report. The City will retain copies of all requests, reports, and track all false alarms occurring in the City.

(B) The alarm owner is responsible for ensuring that the alarm system is maintained in good working order at all times. This includes:

(1) Regular testing of the alarm system to verify its functionality and proper operation.

(2) Ensuring that any necessary repairs, adjustments, or replacements are made promptly.

(3) Conducting an annual inspection of the alarm system by a qualified technician, with documentation of the inspection and any corrective actions taken.

(C) Failure to maintain the alarm system in good working condition may result in penalties as outlined in Section 9.40.080.

SECTION 6. Section 9.40.060 of Title 9 of the Palm dale Municipal Code is hereby amended to read as follows:

9.40.060 Public nuisance alarm.

An alarm system that generates more than three false alarms in any 12 -month period from the date of the first false alarm, is declared to be a public nuisance and operation of the alarm system is prohibited until the alarm owner shows proof to the City, to the satisfaction of the City, of the elimination of the cause of the false alarm.

SECTION 7. Section 9.40.070 of Title 9 of the Palmdale Municipal Code is hereb y amended to read as follows:

9.40.070 Exemptions.

Ordinance No. 1657

Page 5 of 7 ends

The provisions of this chapter are not applicable to audible alarms affixed to motor vehicles, to a public telephone utility whose only duty is to furnish telephone service pursuant to tariffs on file w ith the California Public Utilities Commission, or to auxiliary devices installed by a telephone company to protect telephone company systems which might be damaged or disrupted by the use of an alarm system.

SECTION 8. Section 9.40.080 of Title 9 of the Palmdale Municipal Code is hereby amended to read as follows:

9.40.080 Violations and penalties.

(A) Any person or entity violating any of the provisions of this Chapter is subject to the penalty provisions in PMC Chapter 1.12 and any other penalty provisions of Title 1.

(B) When the City finds the existence of a public nuisance alarm as defined in Section

9.40.060 or other violation of this Chapter , the City may abate the nuisance as provided in Chapter 8.36, inclusive of the judicial and other remedi es of Section

8.36.240.

(C) The City may enforce any violation of this chapter by any and all means available by law, including, but not limited to, civil enforcement through such means as a restraining order and nuisance abatement action for relief such as preliminary or permanent injunction, criminal enforcement, and administrative enforcement. These remedies are intended to be cumulative and may be used in conjunction with or in lieu of each other remedy.

SECTION 9. Section 9.40.090 of Title 9 of the Palmdale Municipal Code is hereby amended to read as follows:

9.40.090 Appeals.

Any alarm owner whose alarm system is prohibited from operation under Section

9.44.060 or who has been levied a service charge under Section 9.40.090 may contest the City’s actions through requesting an administrative hearing. The processes and procedures for requesting such hearing, holding such hearing, and the decision after such hearing shall follow those in Sections 1.20.080 –1.20.110. Where reference to the advance dep osit of fine is made in those Sections, for purposes of this Section, it shall be treated as the service charge if such service charge is being contested.

SECTION 10. Section 9.40.1 00 of Title 9 of the Palmdale Municipal Code is hereby repealed and delete d in its entirety; however , such repeal shall not affect or Ordinance No. 1657

Page 6 of 7 ends

excuse any violation of said Section that occurred prior to the effective date of this Ordinance, nor shall such repeal impede, deter, impact, or negate any administrative, civil, or criminal enfo rcement of any violation of said Section that occurred prior to the effective date of this Ordinance.

SECTION 11. Section 9.40.110 of Title 9 of the Palmdale Municipal Code is hereby repealed and deleted in its entirety; however , such repeal shall not aff ect or excuse any violation of said Section that occurred prior to the effective date of this Ordinance, nor shall such repeal impede, deter, impact, or negate any administrative, civil, or criminal enforcement of any violation of said Section that occurre d prior to the effective date of this Ordinance.

SECTION 12. 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 ine ffective 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, subsecti on, 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 basi c purposes of this Ordinance and the benefits to the City and the public are not substantially impaired.

SECTION 13. This Ordinance shall take effect thirty (30) days after its adoption.

SECTION 1 4. The City Clerk shall certify to the adoption of this or dinance and shall cause this ordinance to be published or posted as required by law.

SECTION 15. The City Council finds that this ordinance is not subject to the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly.

Ordinance No. 1657

Page 7 of 7 ends

PASSED, APPROVED and ADOPTED this ______ day of ____________, ________.

________________________________
Approved as to form: Richard J. Loa, Mayor

ATTEST:
___________________________ ________________________________ Alexandra Halfman Rochelle Scott, City Clerk
Acting City Attorney

I, Rochelle Scott, City Clerk of the City of Palmdale, California, do hereby certi fy 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 ______ day of _____________, 20___ effective on the ____ day of ___________, 20___ by the following roll call vote:

AYES:

NOES:___________________________________________________________

ABSTAIN:______________________ABSENT:___________________________

Date:

Rochelle Scott, City Clerk

City Council Staff Report

DATE: JULY 1, 2025

TO: HONORABLE MAYOR AND CITY COUNCIL

FROM: PUBLIC WORKS DEPARTMENT

ENGINEERING DIVISION

DISTRICT: 1, 2

SUBJECT: ADOPT RESOLUTION NO. CC 2025-029, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF PALMDALE APPROVING THE
ENGINEER’S REPORT AND THE CONTINUATION OF THE LEVY
AND COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2025-26

FOR THE CITY OF PALMDALE DRAINAGE BENEFIT ASSESSMENT
DISTRICTS NO. 1 AND NO. 2006-02

RECOMMENDATION

Staff recommend that the City Council:

1. Hold a public hearing to accept public testimony;

2. Approve the annual Engineer’s Report;

3. Adopt Resolution No. CC 2025-029, a Resolution of the City Council of the City of Palmdale approving the Engineer’s Report and the continuation of the levy and collection of assessments for Fiscal Year 2025-26;

4. Authorize the Mayor to execute Resolution No. CC 2025-029, a Resolution of the City Council of the City of Palmdale approving the Engineer’s Report and the continuation of the levy and collection of assessments for Fiscal Year 2025-26; and,

5. Order the Engineer of Work to file the assessment with the Los Angeles County Auditor.

Report to Mayor and City Council
Re: Resolution No. CC 2025-029
July 1, 2025

Page 2 ends

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 the 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, 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 April 15, 2025, the City Council took the first step to continue assessing the levies for Fiscal Year 2025-26 by adopting Resolution No. CC 2025-025, 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 2025-26.

On June 3, 2025, the City Council took the second step in the process by adopting Resolution No. CC 2025-027, which provided the intention to continue the assessments for Fiscal Year 2025-26, preliminarily approved the Engineer’s Report prepared by NBS, and establishe d 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.

The City Council will conduct the third and final step by holding the Public Hearing regarding the final approval of the Engineer’s Report and the ordering of the levies for Fiscal Year 2025-26. Following the Public Hearing, the City Council will consider adoption of Resolution No. CC 2025-029, which approves the Engineer’s Report for Fiscal Year 2025-26 for the DBAD No. 1 and No. 2006 -02, and the continuation of the levy and collection of assessments by placing them on the Los Angeles County tax rolls.

The 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 the DBAD No. 1 and No. 2006- 02, identifying the methodology for assigning assessments to each parcel, and estimating the cost for improvements. The Engineer’s Report establishes the important foundation and justification for the continued collection of the assessments for Fiscal Year 2025-26.

Report to Mayor and City Council
Re: Resolution No. CC 2025-029
July 1, 2025

Page 3 ends

FISCAL IMPACT

$131,378.98; Based on the annual CPI increase of 3.11%, the total proposed assessment for both Districts is $131,378.98. The annual Engineer’s Report indicates the proposed assessments for DBAD No. 1 and No. 2006 -02 for Fiscal Year 2025-26 and is included as an attachment.

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: Leonardo Torres, Director of Public Works
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Salvador Mendez, City Manager Pro Tem
Approved as to form: Alexandra Halfman, Acting City Attorney

ATTACHMENTS

Reso. No. CC 2025-029
Rpt Fiscal Year 2025-26 Engineer’s Report: Drainage Benefit Assessment Districts

CITY COUNCIL

CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. CC 2025-029

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE APPROVING THE ENGINEER’S REPORT AND THE CONTINUATION OF

THE LEVY AND COLLECTION OF ASSESSMENTS FOR FISCAL YEAR
2025-26 FOR THE CITY OF PALMDALE DRAINAGE BENEFIT
ASSESSMENT DISTRICTS NO. 1 AND NO. 2006-02

WHEREAS, on April 15, 2025, the City Council of the City of Palmdale adopted Resolution No. CC 2025-025, titled “A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF PALMDALE DIRECTING PREPARATION OF THE ANNUAL ENGINEER'S

REPORT FOR THE CONTINUATION OF THE ANNUAL LEVY OF ASSESSMENTS AND DESIGNATING THE ENGINEER OF WORK FOR FISCAL YEAR 2025-26 FOR THE DRAINAGE BENEFIT ASSESSMENT DISTRICTS NO. 1, AND NO. 2006 -02,” whereby the City Council proposed the continuation of the City of Palmdale Drainage Benefit Assessment Districts No. 1 and No. 2006 -02 (the “Districts”) pursuant to 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, Resolution No. CC 2025-027 designated NBS as the Engineer of Work for purposes of these proceedings (the “Engineer of Work”) and ordered the Engineer of Work to prepare an Engineer’s Report (the “Report”) in accordance with the Act and Article XIIID of the California Constitution; and

WHEREAS, the Repor t was duly made and filed with the City Clerk, and duly considered by this City Council and found to be sufficient in every particular, whereupon it was determined that the Report should stand as the Report for all subsequent proceedings under and pursuant to the aforesaid resolution, and that July 1, 2025 at the hour of 5:00 p.m. at the City Council Chambers located at 38300 Sierra Highway, Suite C, Palmdale, California, was appointed as the time and place for a hearing by this City Council on the question of the levy of the proposed assessment, notice of which hearing was given as required by law; and

WHEREAS, at the appointed time and place the hearing was duly and regularly held, and all persons interested and desiring to be heard were given an opportunity to be heard, and all matters and things pertaining to the continuation of the levy were fully heard and considered by this City Council, and all oral statements and all written protests or communications were duly heard, considered and overruled, and this City Council thereby acquired jurisdiction to order the levy and the confirmation of the diagram and assessment prepared by and made a part of the Report to pay the costs and expenses thereof.

Resolution No. CC 2025-029

Page 2 of 4 ends

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. The public interest, convenience and necessity require that the continuation of the levy be made.

SECTION 3. The land within the Districts will be specially benefited by the operation, maintenance, and servicing of drainage and appurtenant facilities, located in public places within the boundaries of the Districts.

SECTION 4. The parcels within the Districts are assessed to pay the costs of the improvements and expenses thereof, and the exterior boundaries thereof, are as shown by a diagram thereof filed in the office of the City Clerk, which diagram is made a part hereof by reference thereto.

SECTION 5. The City Council hereby orders the improvements to be maintained as set forth in the Report, which improvements are described as follows: 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 6. The assessments are in compliance with the provisions of the Act and Article XIIID of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIIID of the California Constitution.

SECTION 7. Reference is hereby made to the Report for a full and detai led description of the improvements, the boundaries of the District s, and the proposed assessments upon assessable lots and parcels of land within the Districts. The Report as a whole and each part thereof, to wit:

i. the estimate of the itemized and total costs and expenses of maintaining the improvements and of the incidental expenses in connection therewith;

ii. the diagram showing the D istricts, plans and specifications for the improvements to be maintained, and the boundaries and dimensions of the respective lots and parcels of land within the Districts; and

iii. the assessment of the total amount of the cost and expenses of the proposed maintenance of the improvements upon the several lots and parcels of land in the Districts in proportion to the estimated special benefits to be received by such lots and parcels, respectively, from the maintenance, Resolution No. CC 2025-029

Page 3 of 4 ends

and of the expenses incidental thereto are finally approved and confirmed.

SECTION 8. Final adoption and approval of the Report as a whole, and of the plans and specifications, estimate of the costs and expenses, the diagram and the assessment, as contained in the Report as hereinabove determined and ordered, is intended to and shall refer and apply to the Report, or any portion thereof as amended, modified, revised, or corrected by, or pursuant to and in accordance with, any resolution or order, if any, heretofore duly adopted or made by this City Council.

SECTION 9. The assessment to pay the costs and expenses of the maintenance of the improvements for Fiscal Year 2025/2026 is hereby levied.

SECTION 10. Based on the oral and documentary evidence, including the Report, offered and received at the hearing, this City Council expressly finds and determines (a) that each of the several lots and parcels of land will be specially benefited by the maintenance of the improvements in the amount of the assessment apportioned against the lots and parcels of land, respectively, and (b) that there is substantial evidence to support, and the weight of the evidence prepond erates in favor of, the aforesaid finding and determination as to special benefit.

SECTION 11. Immediately upon the adoption of this resolution, but in no event later than August 10 following such adoption, the Engineer of Work shall file the assessment and a certifi ed copy of this resolution with the Los Angeles County Auditor (the “Auditor”). Upon such filing, the Auditor shall enter on the Los Angeles County (the “County”) assessment roll opposite each lot or parcel of land the amount of assessment thereupon as shown in the assessment.

SECTION 12. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of taxes shall apply to the collection and enforcement of the assessments.

After collection by the County, the net amount of the assessments, after deduction of any compensation due the County for collection, shall be paid to the Districts.

SECTION 13. The money representing assessments collected by County shall be deposited in the City Treasury to the credit of the special fund known as "Improvement Fund" previously established under the distinctive designation of each of the Districts .

Moneys in the Improvement Fund shall be expended only for the maintenance, operation, and servicing of the drainage and appurtenant facilities for each of the Districts.

SECTION 14. The adoption of this resolution constitutes the continuation of the levy of assessments for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.

SECTION 15. This Resolution shall take effect immediately upon its adoption. The City Clerk shall certify to the adoption of this Resolution.

Resolution No. CC 2025-029

Page 4 of 4 ends

PASSED, APPROVED and ADOPTED this 1st day of July, 2025.

_________________________________
Approved as to form: Richard J. Loa, Mayor

ATTEST:
___________________________ _________________________________ Alexandra Halfman Rochelle Scott, City Clerk
Acting 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 1st day of July, 2025 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 2025/26 Engineer’s Report For:

Drainage Benefit Assessment Districts
May 2025

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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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)

City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2025/26 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.

City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 7

4. ESTIMATE OF COSTS
Fiscal Year 2025/26 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 2025/26 Costs
Direct Maintenance Costs $36,300.00
Other Costs 20,493.36
Estimated Expenditures $56,793.36

Fiscal Year 2025/26 Net Amount to be Assessed $56,793.36 Total Equivalent Dwelling Units (EDUs) 1,417.00
Total Parcels 1,417
Total Cost Per EDU $40.08
Maximum Rate per EDU $55.18

Drainage Benefit Assessment District No. 2006-02 Budget Description
Proposed
FY 2025/26 Costs
Direct Maintenance Costs $54,447.50
Other Costs 20,138.12
Estimated Expenditures $74,585.62

Fiscal Year 2025/26 Net Amount to be Assessed $74,585.62 Total Equivalent Dwelling Units (EDUs) 6,588.85
Total Parcels 32
Total Cost Per EDU $11.32
Maximum Rate per EDU $58.42

City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 assessment is

3.11%, based on the increase of the February 2024 to February 2025 CPI of 3.11%.

Fiscal Year 2025/26 Maximum Assessment
The maximum authorized assessment rate for Fiscal Year 2025/26 is increased by 3.11% which equates to $55.18 per EDU for DBAD No. 1 and $58.42 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 2025/26 at the rate of $40.08 per EDU for DBAD No. 1, which is less than the maximum authorized assessment rate, and $11.32 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.

City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2025/26 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.

City of Palmdale
Drainage Benefit Assessment Districts - Fiscal Year 2025/26 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 2025/26, 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 2025/26 assessments for the Districts.

District Parcels
EDUs per
District
FY 2025/26
Maximum
Assessment Rate
Per EDU
FY 2025/26
Assessment
Rate Per EDU
FY 2025/26
Assessment
Amount
DBAD No. 1 1,417 1,417.00 $55.18 $40.08 $56,793.36
DBAD No. 2006-02 32 6,588.85 58.42 11.32 74,585.62
Totals: 1,449 8,005.85 $131,378.98

City Council Staff Report

DATE: JULY 1, 2025

TO: HONORABLE MAYOR AND CITY COUNCIL

FROM: PUBLIC WORKS DEPARTMENT

ENGINEERING DIVISION

DISTRICT: ALL

SUBJECT: ADOPT RESOLUTION NO. CC 2025-030, A RESOLUTION OF THE

CITY COUNCIL OF THE CITY OF PALMDALE APPROVING THE
ENGINEER’S REPORTS AND THE CONTINUATION OF THE LEVY
AND COLLECTION OF ASSESSMENTS FOR FISCAL YEAR 2025-26

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 recommend that the City Council:

1. Hold a public hearing to accept public testimony;

2. Approve the annual Engineer’s Reports;

3. Adopt Resolution No. CC 2025-030, a Resolution of the City Council of the City of Palmdale approving the Engineer’s Report s and the continuation of the levy and collection of assessments for Fiscal Year 2025-26;

4. Authorize the Mayor to execute Resolution No. CC 2025-030, a Resolution of the City Council of the City of Palmdale approving the Engineer’s Report s and the continuation of the levy and collection of assessments for Fiscal Year 2025- 26; and,

5. Order the Engineer of Work to file the assessment with the Los Angeles County Auditor.

Report to Mayor and City Council
Re: Resolution No. CC 2025-030
July 1, 2025

Page 2 ends

BACKGROUND

The City of Palmdale Landscape Maintenance Assessment Districts and Annexations (LMDs), Park Maintenance and Recreation Improvement District (Park District) , and Streetlight Maintenance Assessment Districts and Annexations (SLMDs) (all combined and 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.

The purpose of the LMDs 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 LMDs.

The purpose of the Park District is to fund the installation, maintenance and servicing of public parks and recreational facilities throughout the City.

The purpose of the SLMDs 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 which are appurtenant to any of the aforementioned or which are necessary or convenient for the maintenance or servicing thereof.

Each year, the Landscaping and Lighting Act of 1972 requires that, in order to continue the annual levy of assessments, the Districts have a detailed annual Engineer’s Report approved by the City Council.

DISCUSSION

On April 15, 2025, the City Council took the first step to continue assessing the levies for Fiscal Year 2025-26 by adopting Resolution No. CC 2025-026, which directed NBS, as the Engineer of Work, to prepare the annual Engineer’s Reports for the Districts for Fiscal Year 2025-26.

On June 3, 2025 , the City Council took the second step in the process by adopting Resolution No. CC 2025-028, which provided the intention to continue the assessments for Fiscal Year 2025-26, preliminarily approved the Engineer’s Reports prepared by NBS, and establishe d 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.

The City Council will conduct the third and final step by holding the public hearing regarding the final approval of the Engineer’s Report s and the ordering of the levies for Fiscal Year 2025-26. Following the public hearing, the City Council will consider adoption of Resolution No. CC 2025-030, which approves the Engineer’s Report s for Fiscal Year Report to Mayor and City Council
Re: Resolution No. CC 2025-030
July 1, 2025

Page 3 ends

2025-26 for the Districts, and the continuation of the levy and collection of assessments by placing them on the Los Angeles County tax rolls.

The annual Engineer’s Report s contain information required by the Landscaping and Lighting Act of 1972 and Articles XIIIC and XIIID of the California Constitution (Proposition 218), determining the special benefit to property owners wi thin the Districts, 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 2025-26.

FISCAL IMPACT

$15,918,717.30; the annual Engineer’s Reports indicate the proposed assessments for the Districts and are included as attachments.

The Fiscal Year 2025-26 annual assessment inflator for the LMDs 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 3.11%. For the districts/annexations that are increased based on the March CPI, the maximum assessment rates are increased by 3.02%. The total proposed assessment for all districts combined is $7,628,270.66.

For the Park District, the Fiscal Year 2025-26 assessment inflator is 3%, and the total proposed assessment for the district is $3,265,444.18.

For SLMDs, the Fiscal Year 2025-26 assessment inflator is 3.11% (except for Annexation Nos. 186 & 203 which have an inflator of 3.00%), and the total proposed assessment for all districts is $5,025,002.46.

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.

Report to Mayor and City Council
Re: Resolution No. CC 2025-030
July 1, 2025

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Prepared by: Leonardo Torres, Director of Public Works
Certified as to availability of Funds: Janelle Samson, Director of Operations Approved by: Salvador Mendez, City Manager Pro Tem
Approved as to form: Alexandra Halfman, Acting City Attorney

ATTACHMENTS

Reso. No. CC 2025-030
Rpt Fiscal Year 2025/26 Final Combined Engineer’s Report: Landscape Maintenance Assessment Districts and Annexations
Rpt Fiscal Year 2025/26 Engineer’s Report: Park Maintenance and Recreation Improvement District
Rpt Fiscal Year 2025/26 Engineer’s Report: Streetlight Main tenance Assessment Districts and Annexations

CITY COUNCIL

CITY OF PALMDALE, CALIFORNIA
RESOLUTION NO. CC 2025-030

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALMDALE APPROVING THE ENGINEER’S REPORT S AND THE CONTINUATION

OF THE LEVY AND COLLECTION OF ASSESSMENTS FOR FISCAL
YEAR 2025-26 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, on April 15, 2025, the City Council of the City of Palmdale adopted Resolution No. CC 2025-026, entitled “A RESOLUTION OF THE CITY COUNCIL OF

THE CITY OF PALMDALE DIRECTING PREPARATION OF THE ANNUAL

ENGINEER'S REPORT FOR THE CONTINUATION OF THE ANNUAL LEVY OF

ASSESSMENTS AND DESIGNATING THE ENGINEER OF WORK FOR FISCAL YEAR 2025/2026 FOR THE CITY OF PALMDALE LANDSCAPE MAINTENANCE

ASSESSMENT DISTRICTS AND ANNEXATIONS, PARK MAINTENANCE AND

RECREATION IMP ROVEMENT DISTRICT, AND STREETLIGHT MAINTENANCE ASSESSMENT DISTRICTS AND ANNEXATIONS ,” whereby the City Council proposed the continuation of 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”), pursuant to the Landscaping and Lighting Act of 1972, constituting Part 2 of Division 15 of the California Streets and Highways Code (the “Act”); and

WHEREAS, Resolution No. CC 2025-028 designated NBS as the Engineer of Work for purposes of these proceedings (the “Engineer of Work”) and ordered the Engineer of Work to prepare Engineer’s Report s for the Districts (the “Report s”) in accordance with the Act and Article XIIID of the California Constitution; and

WHEREAS, the Report s were duly made and filed with the City Clerk, and duly considered by this City Council and found to be sufficient in every particular, whereupon it was determined that the report s should stand as the Repor ts for all subsequent proceedings under and pursuant to the aforesaid resolution, and that July 1, 2025 at the hour of 5:00 p.m. at the City Council Chambers located at 38300 Sierra Highway, Suite C, Palmdale, California, was appointed as the time and place for a hearing by this City Council on the question of the levy of the proposed assessment, notice of which hearing was given as required by law; and

WHEREAS, at the appointed time and place the h earing was duly and regularly Resolution No. CC 2025-030

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held, and all persons interested and desiring to be heard were given an opportunity to be heard, and all matters and things pertaining to the continuation of the levy were fully heard and considered by this City Council, and a ll oral statements and all written protests or communications were duly heard, considered and overruled, and this City Council thereby acquired jurisdiction to order the levy and the confirmation of the diagram and assessment prepared by and made a part of the Reports to pay the costs and expenses thereof.

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. The public interest, convenience and necessity require that the continuation of the levy be made.

SECTION 3. The parcels within the Districts will be specially benefited by the improvements and assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by the diagrams thereof filed in the office of the City Clerk, which diagram is made a part hereof by reference thereto.

SECTION 4. The City Council hereby orders the improvements to be maintained for the Districts, as set forth in the Report s and generally described in Exhibit A to this Resolution which Exhibit is, by this reference, incorporated herein.

SECTION 5. The assessments are in compliance with the provisions of the Act and Article XIIID of the California Constitution, and the City Council has complied with all laws pertaining to the levy of annual assessments pursuant to the Act and Article XIIID of the California Constitution.

SECTION 6. Reference is hereby made to the Report s for a full and detailed description of the improvements, the boundaries of the District s, and the proposed assessments upon assessable lots and parcels of land within the District s. The Reports as a whole and each part thereof, to wit:

i. the estimate of t he itemized and total costs and expenses of maintaining the improvements and of the incidental expenses in connection therewith;

ii. the diagram showing the Districts, plans and specifications for the improvements to be maintained, and the boundaries and dimensions of the respective lots and parcels of land within the Districts; and

iii. the assessment of the total amount of the cost and expenses of the proposed maintenance of the improvements upon the several lots and parcels of land in the Districts in proportion to the estimated special benefits to be received by such lots and parcels, respectively, from the maintenance, Resolution No. CC 2025-030

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and of the expenses incidental thereto are finally approved and confirmed.

SECTION 7. Final adoption and approval of the Report s as a whole, and of the plans and specifications, estimate of the costs and expenses, the diagram and the assessment, as contained in the Report s as hereinabove determined and ordered, is intended to and shall refer and apply to the Reports, or any portion thereof as amended, modified, revised, or corrected by, or pursuant to and in accordance with, any resolution or order, if any, heretofore duly adopted or made by this City Council.

SECTION 8. The assessment to pay the costs and expenses of the maintenance of the improvements for Fiscal Year 2025-26 is hereby levied.

SECTION 9. Based on the oral and documentary evidence, including the Reports, offered and received at the hearing, this City Council expressly finds and determines (a) that each of the several lots and parcels of land will be specially benefited by the maintenance of the improvements in the amount of the assessment apportioned against the lots and parcels of land, respectively, and (b) that there is substantial evidence to support, and the weight of the evidence preponderates in favor of, the aforesaid finding and determination as to special benefit.

SECTION 10. Immediately upon the adoption of this resolution, but in no event later than August 10 following such adoption, the Engineer of Work shall file the assessment and a certified copy of this resolution with the Los Angeles County Auditor (the “Auditor”). Upon such filing, the Auditor shall enter on the Los Angeles County (the “County”) assessment roll opposite each lot or parcel of land t he amount of assessment thereupon as shown in the assessment.

SECTION 11. The assessments shall be collected at the same time and in the same manner as County taxes are collected and all laws providing for the collection and enforcement of taxes shall apply to the c ollection and enforcement of the assessments .

After collection by the County, the net amount of the assessments, after deduction of any compensation due the County for collection, shall be paid to the Districts.

SECTION 12. The money representing assessments collected by County shall be deposited in the City Treasur y to the credit of the special fund known as "Improvement Fund" previously established under the distinctive designation of each of the Districts.

Moneys in the Improvement Fund shall be expended only for the maintenance, servicing, construction, or installation of the improvements for Districts specified in the Reports.

SECTION 13. The adoption of this resolution constitutes the continuation of assessments for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.

SECTION 14. This Resolution shall take effect immediately upon its adoption. The City Clerk shall certify to the adoption of this Resolution.

Resolution No. CC 2025-030

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PASSED, APPROVED and ADOPTED this 1st day of July, 2025.

_________________________________
Approved as to form: Richard J. Loa, Mayor

ATTEST:
___________________________ _________________________________ Alexandra Halfman Rochelle Scott, City Clerk
Acting 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 1st day of July, 2025 by the following roll call vote:

AYES: ___________________________________________________________

NOES: ___________________________________________________________

ABSTAIN: ______________________ABSENT:___________________________

Date: ______________________________ _____________________________ Rochelle Scott, City Clerk

Resolution No. CC 2025-030

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EXHIBIT A

CITY OF PALMDALE

GENERAL DESCRIPTION OF THE IMPROVEMENTS

LANDSCAPE MAINTENANCE ASSESSMENT DISTRICTS AND ANNEXATIONS : The improvements to be maintained are 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 bou ndaries of the districts. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation , and servicing 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 op eration 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.

PARK MAINTENANCE AND R ECREATION IMPROVEMENT DISTRICT : The City maintains park facilities in locations throughout its boundaries, which contain over 48,000 parcels. The Park Maintenance and Recreation Improvement District (the “Park 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 Acres), 38315 9th Street East
 Tejon Park Barrel Springs Equestrian Arena (20 Acres), East of Sierra Highway / South of Barrel Springs Road
 Pelona Vista Park (73 Acres), 37800 Tierra Subida Avenue  Manzanita Heights Park (5 Acres), 431 Mesa Verde Street  Arnie Quinones Park (2.5 Acres), 41003 50th Street West  Desert Sands Park (20 Acres), 39117 3rd Street East
 Joe Davies Heritage Airpark at Palmdale Plant 42 (20 Acres), 2001 East Avenue P
 William J. McAdam Park & Pool (20 Acres), 38115 30th Street East  Domenic Massari Park (40 Acres), 37716 55th Street East  Sam Yellen Park (24.93 acres), Phase 1 completed (12 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 (7.5 Acres), 38226 10th Street East  Legacy Commons (new Palmdale Senior Center opened 2010) (14,000 square feet), 930 E. Avenue Q-9
Resolution No. CC 2025-030

Page 6 of 7 ends

 Palmdale Senior Center Park (1 acre) park site between 9th Street East & 10th Street East and Q-9 & Q-10
 Dry Town Waterpark (7 acres), at Palmdale Oasis Park, 3850-B E. Avenue S  Palmdale Oasis Recreation Center (17,500 square feet), 3850-A E. Avenue S  Palmdale Oasis Park (33 acres), southwest corner of Avenue S and 40th Street East, 3850-A E. Avenue S
 Competition Swimming Pool at Palmdale Oasis Park, 3850-C E Avenue S  Marie Kerr Park (57 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 Acres), (not developed, currently used for overflow parking), 2723 Rancho Vista Boulevard  Dr. Robert C.17 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  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 Acres), Bolz Ranch / Town Center Road (not developed)
 Palmenthol History Park (16.3 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)

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 amphitheatre, 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 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 po ols, landscape Resolution No. CC 2025-030

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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, ma terials, supplies, utilities, equipment, and any debt service on bonds or other indebtedness issued for the work and 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.
 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 service s in proceedings pursuant to the Act; (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 the Act; and (g) costs associated with any elections held for the approval of a new or increased assessment pursuant to the Act.

The assessment proceeds will be exclusively used for improvements within the Park 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.

STREETLIGHT MAINTENANCE ASSESSMENT DISTRICTS AND ANNEXATIONS: The improvements to be maintained are described as follows: insta llation, maintenance, and servicing of any authorized improvements under the Act, including, but not limited to streetlight, traffic signal, highway safety light improvements, and any facilities which are appurtenant to any of the aforementioned or which a re necessary or convenient for the maintenance or servicing thereof.

nbsgov.com
Prepared by:

Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516

Fiscal Year 2025/26 Final Combined Engineer’s Report For:

Landscape Maintenance Assessment Districts
and Annexations
June 2025

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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26, these Assessment Districts will receive a credit towards their assessment resulting in a zero assessment.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2025/26 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 2025/26, 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 2025/26 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 2025/26 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 2025/26 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.

City of Palmdale
Landscape Maintenance Assessment Districts - Fiscal Year 2025/26 Combined Engineer’s Report 9

4. ESTIMATE OF COSTS
Fiscal Year 2025/26 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 2025/26
Description
Proposed
FY 2025/26 Costs
Direct Maintenance Costs $8,571,410
Utility Costs 1,130,000
Administration Costs 125,600
Capital Expenses 276,580
Estimated Expenditures $10,103,590
Contributions from Other Sources (1) (2,475,319)
Fiscal Year 2025/26 Net Amount to be Assessed $7,628,271 (1) Includes City general fund contributions, developer contributions, and other sources.

A list of the Assessment Districts containing the Fiscal Year 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26, the Assessment Districts which are increased based on the increase of the February 2024 to February 2025 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, the maximum assessment rates are increased by 3.11%. The Assessment Districts which are increased based on the increase of the March 2024 to March 2025 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, the maximum assessment rates are increased by 3.02%.

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 2025/26 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 2025/26 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 2025/26 Combined Engineer’s Report 18

5.5 Fiscal Year 2025/26 Maximum Assessment Rates
The Fiscal Year 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26, 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 2025/26 assessment for the Assessment Districts.

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2025/26
Assessment Amount
FY 2025/26
Proposed
Assessment Rate
Per EDU
FY 2025/26
Maximum
Assessment Rate
Per EDU (2)
1 75 75.00 $2,397.75 $31.97 $31.97
2 223 223.00 31,846.63 142.81 142.81
5 110 110.00 40,859.50 371.45 371.45
6 19 19.00 4,480.77 235.83 235.83
7 167 167.00 24,265.10 145.30 145.30
9 289 289.00 43,503.17 150.53 150.53
10 176 176.00 8,252.64 46.89 46.89
11 208 208.00 106,236.00 510.75 510.75
12 205 205.00 77,879.50 379.90 379.90
13 130 130.00 3,324.10 25.57 25.57
14 67 67.00 3,855.18 57.54 57.54
15 60 60.00 20,007.60 333.46 333.46
16 45 45.00 24,408.45 542.41 542.41
17 92 92.00 17,427.56 189.43 189.43
19 44 44.00 18,439.08 419.07 419.07
20 136 136.00 29,210.08 214.78 214.78
21 40 40.00 13,254.00 331.35 331.35
22 78 78.00 49,716.42 637.39 637.39
23 142 142.00 26,333.90 185.45 185.45
24 884 884.00 226,144.88 255.82 255.82
24-1 165 165.00 40,877.10 247.74 247.74
24-2 95 95.00 23,535.30 247.74 247.74
24-3 100 100.00 43,740.00 437.40 437.40
24-4 19 19.00 4,814.22 253.38 253.38
24-5 170 170.00 13,567.70 79.81 79.81
24-6 238 238.00 33,243.84 139.68 139.68
25 43 43.00 5,794.25 134.75 134.75
26 87 87.00 10,569.63 121.49 121.49
28 78 78.00 7,225.92 92.64 92.64
29 71 71.00 9,080.19 127.89 127.89
30 36 36.00 13,144.32 365.12 365.12
31 86 86.00 8,981.84 104.44 104.44
32 107 107.00 24,388.51 227.93 227.93
33 167 167.00 38,445.07 230.21 230.21
35 14 14.00 1,149.82 82.13 82.13
36 61 61.00 7,410.89 121.49 121.49
37 47 47.00 4,265.25 90.75 90.75
39 45 45.00 6,409.80 142.44 142.44
40 127 127.00 49,319.18 388.34 388.34
41 299 299.00 43,295.20 144.80 144.80
42 39 39.00 14,157.39 363.01 363.01

Page 1 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2025/26
Assessment Amount
FY 2025/26
Proposed
Assessment Rate
Per EDU
FY 2025/26
Maximum
Assessment Rate
Per EDU (2)
43 172 172.00 33,687.92 195.86 195.86
44 143 143.00 34,528.78 241.46 241.46
46 45 45.00 15,257.25 339.05 339.05
48 39 39.00 2,742.87 70.33 70.33
49 55 55.00 8,323.70 151.34 151.34
51 59 59.00 7,455.24 126.36 126.36
52 127 127.00 30,286.96 238.48 238.48
56 178 178.00 6,384.86 35.87 35.87
58 41 41.00 4,749.03 115.83 115.83
59 179 179.00 17,550.95 98.05 98.05
60 81 81.00 17,739.00 219.00 219.00
61 178 178.00 47,974.56 269.52 269.52
62 16 16.00 9,652.16 603.26 603.26
63 240 240.00 47,503.20 197.93 197.93
64 120 120.00 7,929.60 66.08 66.08
65 320 320.00 33,424.00 104.45 104.45
66 327 327.00 55,763.31 170.53 170.53
67 173 173.00 11,291.71 65.27 65.27
68 100 100.00 24,904.00 249.04 249.04
69 89 89.00 9,106.48 102.32 102.32
70 137 137.00 23,366.72 170.56 170.56
72 219 219.00 43,806.57 200.03 200.03
73 160 160.00 25,920.00 162.00 162.00
75 111 111.00 32,960.34 296.94 296.94
76 84 84.00 9,130.80 108.70 108.70
77 40 40.00 12,578.80 314.47 314.47
78 174 174.00 42,979.74 247.01 247.01
80 6 101.43 17,717.62 174.67 174.67
82 19 19.00 5,443.88 286.52 286.52
83 25 25.00 2,211.50 88.46 88.46
84 69 69.00 20,885.61 302.69 302.69
85 581 581.00 127,239.00 219.00 219.00
86 86 86.00 6,700.26 77.91 77.91
87 318 318.00 51,547.80 162.10 162.10
88 72 72.00 22,134.24 307.42 307.42
89 406 406.00 52,142.58 128.43 128.43
92 40 40.00 9,961.60 249.04 249.04
93 21 21.00 1,969.38 93.78 93.78
94 78 78.00 15,795.78 202.51 202.51
96 88 88.00 5,190.24 58.98 58.98
97 46 46.00 5,011.24 108.94 108.94

Page 2 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2025/26
Assessment Amount
FY 2025/26
Proposed
Assessment Rate
Per EDU
FY 2025/26
Maximum
Assessment Rate
Per EDU (2)
98 225 225.00 26,536.50 117.94 117.94
99 164 164.00 17,265.92 105.28 105.28
100 233 233.00 5,957.81 25.57 25.57
102 168 168.00 11,459.28 68.21 68.21
103 229 229.00 20,781.75 90.75 90.75
105 260 260.00 19,396.00 74.60 74.60
106 14 14.00 7,746.06 553.29 553.29
107 32 32.00 9,140.48 285.64 285.64
109 109 109.00 8,510.72 78.08 78.08
110 121 121.00 10,954.13 90.53 90.53
111 77 77.00 16,375.59 212.67 212.67
112 103 103.00 13,042.89 126.63 126.63
113 83 83.00 9,081.03 109.41 109.41
114 42 42.00 9,817.50 233.75 233.75
115 159 159.00 13,494.33 84.87 84.87
116 33 33.00 4,572.15 138.55 138.55
119 80 80.00 39,420.00 492.75 492.75
120 154 154.00 28,212.80 183.20 183.20
121 48 48.00 13,847.04 288.48 288.48
122 178 178.00 55,843.94 313.73 313.73
123 192 192.00 10,108.80 52.65 52.65
125 113 113.00 11,184.74 98.98 98.98
126 107 107.00 22,755.69 212.67 212.67
127 117 117.00 7,636.59 65.27 65.27
128 413 413.00 122,933.58 297.66 297.66
129 255 255.00 102,563.55 402.21 402.21
131 80 80.00 14,990.40 187.38 187.38
133 285 285.00 43,815.90 153.74 153.74
135 58 58.00 3,785.66 65.27 65.27
136 84 84.00 11,537.40 137.35 137.35
137 207 207.00 26,647.11 128.73 128.73
138 93 93.00 13,246.92 142.44 142.44
139 161 161.00 46,108.79 286.39 286.39
140 121 121.00 9,355.72 77.32 77.32
141 159 159.00 70,810.65 445.35 445.35
143 81 81.00 9,552.33 117.93 117.93
144 90 90.00 9,665.10 107.39 107.39
145 402 402.00 68,536.98 170.49 170.49
146 64 64.00 31,805.44 496.96 496.96
148 115 115.00 3,921.50 34.10 34.10
150 33 33.00 12,331.11 373.67 373.67

Page 3 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2025/26
Assessment Amount
FY 2025/26
Proposed
Assessment Rate
Per EDU
FY 2025/26
Maximum
Assessment Rate
Per EDU (2)
151 91 91.00 11,880.96 130.56 130.56
152 39 115.71 123,941.98 1,071.14 1,071.14
153 100 100.00 24,005.00 240.05 240.05
154 38 25.18 31,803.93 1,263.27 1,263.27
156 81 81.00 12,792.33 157.93 157.93
157 16 16.00 3,274.24 204.64 204.64
159 46 46.00 23,580.52 512.62 512.62
160 112 112.00 29,953.28 267.44 267.44
163 75 75.00 24,321.75 324.29 324.29
165 85 85.00 7,519.10 88.46 88.46
167 21 21.00 752.01 35.81 35.81
168 87 87.00 8,976.66 103.18 103.18
171 36 36.00 4,851.36 134.76 134.76
173 0 0.00 0.00 0.00 N/A
175 32 32.00 8,894.08 277.94 277.94
176 38 38.00 8,721.38 229.51 229.51
177 56 56.00 22,169.84 395.89 395.89
178 150 150.00 57,802.50 385.35 385.35
179 394 394.00 87,944.74 223.21 223.21
180 74 74.00 34,779.26 469.99 469.99
182 60 60.00 20,066.40 334.44 334.44
183 42 42.00 14,150.22 336.91 336.91
184 174 174.00 47,554.20 273.30 273.30
188 82 82.00 10,531.26 128.43 128.43
189 38 38.00 9,601.84 252.68 252.68
190 68 68.00 9,736.92 143.19 143.19
191 84 84.00 8,488.20 101.05 101.05
192 71 71.00 7,304.48 102.88 102.88
193 151 151.00 38,154.68 252.68 252.68
195 141 179.78 39,622.07 220.39 220.39
197 43 43.00 28,068.25 652.75 652.75
199 118 118.00 4,437.98 37.61 37.61
201 82 82.00 13,203.64 161.02 161.02
202 21 21.00 8,323.98 396.38 396.38
203 56 56.00 12,145.28 216.88 216.88
204 83 83.00 10,659.69 128.43 128.43
206 80 80.00 15,668.80 195.86 195.86
207 194 194.00 17,972.16 92.64 92.64
212 69 69.00 23,445.51 339.79 339.79
213 228 228.00 37,446.72 164.24 164.24
214 49 49.00 14,270.76 291.24 291.24

Page 4 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2025/26
Assessment Amount
FY 2025/26
Proposed
Assessment Rate
Per EDU
FY 2025/26
Maximum
Assessment Rate
Per EDU (2)
216 223 223.00 39,221.24 175.88 175.88
217 388 388.00 123,046.44 317.13 317.13
217-01 0 0.00 0.00 0.00 N/A
219 91 91.00 14,369.81 157.91 157.91
220 126 126.00 10,876.32 86.32 86.32
221 92 92.00 81,401.60 884.80 884.80
222 197 197.00 84,390.86 428.38 428.38
224 78 78.00 5,420.22 69.49 69.49
233 31 31.00 5,695.63 183.73 183.73
234 48 48.00 4,345.44 90.53 90.53
235 148 148.00 37,578.68 253.91 253.91
236 72 72.00 7,945.92 110.36 110.36
237 23 23.00 21,005.67 913.29 913.29
238 84 84.00 29,459.64 350.71 350.71
239 95 95.00 17,419.20 183.36 183.36
240 132 132.00 68,390.52 518.11 518.11
241 85 85.00 68,096.05 801.13 801.13
242 45 45.00 2,082.15 46.27 46.27
243 40 40.00 43,305.60 1,082.64 1,082.64
244 104 104.00 70,878.08 681.52 681.52
245 118 118.00 80,419.36 681.52 681.52
246 158 158.00 107,680.16 681.52 681.52
247 51 51.00 34,774.35 681.85 681.85
248 49 49.00 33,410.65 681.85 681.85
251 19 19.00 1,470.60 77.40 77.40
252 156 156.00 24,715.08 158.43 158.43
253 161 161.00 22,689.73 140.93 140.93
254 49 49.00 26,780.46 546.54 546.54
255 41 41.00 43,350.53 1,057.33 1,057.33
256 99 99.00 44,563.86 450.14 450.14
256-01 103 103.00 49,662.48 482.16 482.16
257 78 78.00 54,259.92 695.64 695.64
259 72 72.00 13,065.12 181.46 181.46
260 86 86.00 57,232.14 665.49 665.49
261 144 144.00 11,790.72 81.88 81.88
262 122 122.00 23,890.04 195.82 195.82
263 64 64.00 38,074.24 594.91 594.91
264 108 108.00 59,218.56 548.32 548.32
265 64 64.00 40,334.08 630.22 630.22
266 79 79.00 60,740.73 768.87 768.87
267 255 255.00 175,687.35 688.97 688.97

Page 5 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2025/26
Assessment Amount
FY 2025/26
Proposed
Assessment Rate
Per EDU
FY 2025/26
Maximum
Assessment Rate
Per EDU (2)
268 390 389.00 148,197.33 380.97 380.97
271 67 67.00 37,096.56 553.68 553.68
272 170 170.00 87,390.20 514.06 514.06
272-01 170 170.00 87,436.10 514.33 514.33
272-02 41 41.00 21,078.51 514.11 514.11
273 83 83.00 73,089.80 880.60 880.60
274 62 62.00 59,579.52 960.96 960.96
275 18 33.00 27,539.31 834.52 834.52
276 38 38.00 25,504.08 671.16 671.16
277 0 0.00 0.00 0.00 N/A
278 372 372.00 271,909.68 730.94 730.94
279 41 41.00 20,736.16 505.76 505.76
280 0 0.00 0.00 0.00 N/A
281 168 168.00 75,541.20 449.65 449.65
282 38 38.00 8,273.36 217.72 217.72
283 33 33.00 7,411.14 224.58 224.58
286 78 78.00 52,287.30 670.35 670.35
287 198 198.00 92,671.92 468.04 468.04
288 0 0.00 0.00 0.00 N/A
289 23 23.00 12,001.63 521.81 521.81
290 95 190.00 93,531.30 492.27 492.27
292 180 180.00 148,519.80 825.11 825.11
292-01 40 40.00 33,004.40 825.11 825.11
292-02 0 0.00 0.00 0.00 N/A
293 42 42.00 30,376.50 723.25 723.25
294 16 16.00 8,921.76 557.61 557.61
295 50 50.00 37,767.00 755.34 755.34
296 66 66.00 48,176.70 729.95 729.95
297 5 0.00 0.00 0.00 N/A
298 60 60.00 74,276.40 1,237.94 1,368.30
299 204 204.00 46,236.60 226.65 226.65
301 62 62.00 52,775.64 851.22 851.22
302 1 0.00 0.00 0.00 N/A
304 66 66.00 36,354.12 550.82 550.82
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 85,873.32 733.96 733.96
315 28 28.00 22,328.04 797.43 797.43

Page 6 of 7 ends

City of Palmdale
Landscape Maintenance Assessment Districts and Annexations Assessment Roll Summary
Assessment
District
Parcel
Count (1)
EDUs per
Assessment District
FY 2025/26
Assessment Amount
FY 2025/26
Proposed
Assessment Rate
Per EDU
FY 2025/26
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 13,871.20 123.85 123.85
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 28,790 27,606.10 $7,628,270.66
(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.

Page 7 of 7 ends

nbsgov.com
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Fiscal Year 2025/26 Engineer’s Report For:

Park Maintenance and Recreation Improvement
District
May 2025

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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 Engineer’s Report 9

4. ESTIMATE OF COSTS
The estimate of costs provided in this Engineer’s Report is for Fiscal Year 2025/26 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 2025/26 Costs
Beginning Fund Balance ($667,096.24)

Installation, Maintenance & Servicing Costs (1)
Maintenance & Operation of Vision Facilities $2,650,100.00 Maintenance of Parks & Recreation Facilities (2) 4,441,988.30 Totals for Installation, Maintenance & Servicing $7,092,088.30

Less: City Contribution (3) ($2,836,835.32)

Net Cost of Installation, Maintenance & Operation $4,255,252.98

Incidental Costs
Collection and Administration $0.00
Totals for Incidentals $0.00

Less: Fund Balance Contribution ($989,808.80)

Fiscal Year 2025/26 Net Amount to be Assessed (4) $3,265,444.18 Estimated Ending Fund Balance ($1,656,905.04)

Budget Allocation to Property (5)
Zone of
Benefit Parcels (6) SFE Units (7)
FY 2025/26
Maximum
Assessment Rate
Per SFE
FY 2025/26 Amount
to be Assessed
Zone A 43,030 49,299.14 $63.61 $3,135,891.33 Zone B 360 132.59 31.80 4,216.36 Zone C 2,238 1,970.41 63.61 125,336.49 Totals: 45,628 51,402.14 $3,265,444.18

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2025/26 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 $7,092,088.30 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, $2,836,835.32 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 ac cumulating funds 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 $7,092,088.30. Of this total budget amount, the City will contribute at least $2,836,835.32(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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2024 to January 2025 was 3.327%, and there was

6.80% of the Unused CPI carried over (as described above). Therefore, the cost of living inflator for Fiscal Year 2025/26 is 3%.

Fiscal Year 2025/26 Maximum Assessment
The maximum authorized assessment rate for Fiscal Year 2025/26 is increased by 3% which equates to $63.61 per SFE for Zones A and C, and $31.80 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 2025/26 at the rate of $63.61 per SFE for Zones A and C and $31.80 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 2025/26 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 2025/26 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 2025/26 Engineer’s Report 26

City of Palmdale
Park Maintenance and Recreation Improvement District - Fiscal Year 2025/26 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 2025/26, 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 2025/26 assessment for the District.

Zone of Benefit Parcels (1) SFE Units
FY 2025/26
Rate Per SFE
FY 2025/26
Assessment Amount
Zone A 43,030 49,299.14 $63.61 $3,135,891.33 Zone B 360 132.59 31.80 4,216.36
Zone C 2,238 1,970.41 63.61 125,336.49
Totals: 45,628 51,402.14 $3,265,444.18
(1) Includes only parcels levied.

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Fiscal Year 2025/26 Engineer’s Report For:

Streetlight Maintenance Assessment Districts
and Annexations
May 2025

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 ............................................................ 17 Cost of Living Inflator ............................................................................................ 19 Fiscal Year 2025/26 Maximum Assessment .......................................................... 20 Duration of Assessment ........................................................................................ 20 Appeals and Interpretation ................................................................................... 20

6. Assessment Diagram ..................................................................................................... 21

7. Streetlight Maintenance Districts .................................................................................. 22

8. Assessment Roll ............................................................................................................ 27

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 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 2025/26, 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 2025/26, 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 2025/26
Assessment Amount(4)
District No. 1 and No. 4 6,711 10,101.536 $1,325,529.30 District No. 2 1,419 1,480.918 191,822.12
District No. 3 32 32.000 54,195.84
District No. 5 31,611 34,954.000 3,453,455.20
Totals: 39,773 46,568.454 $5,025,002.46
(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 2025/26 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.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 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 2025/26 Engineer’s Report 9

4. ESTIMATE OF COSTS
Fiscal Year 2025/26 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 2025/26
Description
Proposed
FY 2025/26 Costs

Streetlight Maintenance District No. 1 and No. 4
Direct Maintenance Costs $620,700
Utility Costs 409,050
Other Costs 245,280
Contribution To/From Reserves 50,499
Fiscal Year 2025/26 Amount to be Assessed $1,325,529

Streetlight Maintenance District No. 2
Direct Maintenance Costs $78,620
Utility Costs 92,400
Other Costs 55,750
Contribution To/From Reserves (34,948)
Fiscal Year 2025/26 Amount to be Assessed $191,822

Streetlight Maintenance District No. 3
Direct Maintenance Costs $77,690
Utility Costs 0
Other Costs 38,490
Contribution To/From Reserves (61,984)
Fiscal Year 2025/26 Amount to be Assessed $54,196

Streetlight Maintenance District No. 5
Direct Maintenance Costs $2,022,550
Utility Costs 1,632,000
Other Costs 883,300
Contribution To/From Reserves (1,084,395)
Fiscal Year 2025/26 Amount to be Assessed $3,453,455

Total Fiscal Year 2025/26 Amount to be Assessed – All Districts $5,025,002

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 10 A listing of the Districts containing the total Fiscal Year 2025/26 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 2025/26 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 2025/26 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 2025/26 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 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 26%.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 14 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 2009/10. 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

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.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 15 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.

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.

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 16 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.

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

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 17 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.

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

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 18 District No. 5 Benefit Factors
Use Code Use Code Description Benefit Units
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
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

City of Palmdale
Streetlight Maintenance Assessment Districts - Fiscal Year 2025/26 Engineer’s Report 19 District No. 5 Benefit Factors
Use Code Use Code Description Benefit Units
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

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 2025/26, the maximum authorized assessment rates for the Districts (except Annexation Nos. 186 & 203) are increased by 3.11%, based on the increase of the February 2024 to February 2025 CPI, for All Urban Consumers in the Los Angeles-Long Beach- Anaheim Area, of 3.11%. The maximum authorized assessment rates for Annexation Nos. 186 & 203 for Fiscal Year 2025/26 is 3.00%.

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 2025/26 Engineer’s Report 20 Fiscal Year 2025/26 Maximum Assessment
The Fiscal Year 2025/26 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.

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 2025/26 Engineer’s Report 21

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 2025/26 Engineer’s Report 22

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 2025/26 Engineer’s Report 23 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 2025/26 Engineer’s Report 24 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 2025/26 Engineer’s Report 25 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 2025/26 Engineer’s Report 26 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 2025/26 Engineer’s Report 27

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 2025/26, 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 2025/26 assessments for the Districts and Annexations.

City of Palmdale
Streetlight Maintenance Assessment Districts and Annexations Assessment Roll Summary
District /
Annexation
Parcel
Count (1)
2025/26
EDUs per
District
2025/26
Assessment
Amount
2025/26
Actual
Assessment
Rate per EDU
2025/26
Maximum
Assessment
Rate per EDU
1 10 146.280 $19,304.52 $131.97 $131.97
2 0 0.00 0.00 0.00 0.00
3 104 104.000 13,724.88 131.97 131.97
4 132 132.000 17,420.04 131.97 131.97
5 159 159.000 20,983.23 131.97 131.97
6 156 156.000 20,587.32 131.97 131.97
7 45 45.000 5,938.65 131.97 131.97
8 0 0.00 0.00 0.00 0.00
9 19 19.000 2,507.43 131.97 131.97
10 0 0.00 0.00 0.00 0.00
11 49 49.000 6,466.53 131.97 131.97
12 0 0.00 0.00 0.00 0.00
13 49 49.000 6,466.53 131.97 131.97
14 53 53.000 6,994.41 131.97 131.97
15 161 161.000 21,247.17 131.97 131.97
16 86 86.000 11,349.42 131.97 131.97
17 144 144.000 19,003.68 131.97 131.97
18 72 72.000 9,501.84 131.97 131.97
19 8 137.120 18,095.70 131.97 131.97
20 8 73.000 9,633.78 131.97 131.97
21 70 70.000 9,237.90 131.97 131.97
22 158 158.000 20,851.26 131.97 131.97
23 1 206.480 27,249.16 131.97 131.97
24 1 18.480 2,438.80 131.97 131.97
25 72 72.000 9,501.84 131.97 131.97
26 5 60.640 8,002.65 131.97 131.97
27 21 21.000 2,771.37 131.97 131.97
28 1 15.800 2,085.12 131.97 131.97
29 49 49.000 6,466.53 131.97 131.97
30 122 122.000 16,100.34 131.97 131.97
31 13 13.000 1,715.61 131.97 131.97
32 3 25.880 3,415.36 131.97 131.97
33 74 74.000 9,765.78 131.97 131.97
34 1 17.920 2,364.90 131.97 131.97
35 6 64.600 8,525.25 131.97 131.97
36 2 61.360 8,097.67 131.97 131.97
37 92 91.500 12,075.25 131.97 131.97
38 78 78.000 10,293.66 131.97 131.97
39 43 43.000 5,674.71 131.97 131.97
40 1 42.040 5,548.01 131.97 131.97
41 51 51.000 6,730.47 131.97 131.97
42 64 64.000 8,446.08 131.97 131.97
43 67 67.000 8,841.99 131.97 131.97
44 1 16.560 2,185.42 131.97 131.97
45 1 51.200 6,756.86 131.97 131.97
46 64 64.000 8,446.08 131.97 131.97

Page 1 of 4 ends
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