Fiscal Year 2025/26 Annual Levy Report for:
County Service Area No. 15
May 2025
CITY OF PATTERSON
No. 1 Plaza
Patterson, CA 95363
Phone - (209) 895-8000
CITY COUNCIL
Michael Clauzel, Mayor
Gabriela Hernandez, Council Member District A
Jessica Romero, Council Member District B
Kendra Mora, Council Member District C
Carlos Roque, Council Member District D
CITY STAFF
Fernando Ulloa, City Manager
Mike Willett, Assistant City Manager & Public Works Director Kevin Williams, Interim Finance Director
Sonia Delgado, Administrative Services Director
NBS
Sara Mares, Client Services Director
Adina McCargo, Project Manager
Amanda Welker, Administrator
TABLE OF CONTENTS
1. Executive Summary ........................................................................................................ 1
2. Description of Services .................................................................................................... 2
3. Estimate of Costs ............................................................................................................ 3
4. Assessments ................................................................................................................... 4
4.1 Method of Apportionment ............................................................................................ 4
4.2 Fiscal Year 2025/26 Assessment ................................................................................... 4
4.3 Fund Balance ................................................................................................................. 4
5. Assessment Diagram ....................................................................................................... 5
6. Fiscal Year 2025/26 Assessment Roll ............................................................................... 6 City of Patterson
Fiscal Year 2025/26 Annual Report – CSA No. 15 1
1. EXECUTIVE SUMMARY
On February 8, 2005, the City of Patterson (“City”) completed its annexation of the territory within County Service Area No. 15 – Patterson Gateway (“District”) and, as a result, the authority to levy assessments within the District was transferred from the County of Stanislaus to the City. The City Council of the City of Patterson (“City Council”) directed NBS to prepare and file a report for Fiscal Year 2025/26 presenting the plans and specifications for the maintenance and operation of authorized services within the District, an estimate of the costs of the maintenance and operation of the authorized services, an assessment diagram, and an assessment of the estimated costs of the maintenance and operation of the authorized services.
The Fiscal Year 2025/26 assessment shall not be increased from the previous fiscal year’s assessment; therefore, the assessment complies with the provisions of Proposition 218.
The following assessment is made to finance the maintenance and operation of authorized services within the District:
DESCRIPTION AMOUNT
Total Estimated Costs $12,195.14
Unfunded Costs (3,673.76)
Total Assessment (1) $8,521.38
Total Net Acreage 47.203
FISCAL YEAR 2025/26 ASSESSMENT PER NET ACRE $180.53
(1) Assessment per parcel will be rounded down to the nearest even cent for Stanislaus County tax roll submission.
City of Patterson
Fiscal Year 2025/26 Annual Report – CSA No. 15 2
2. DESCRIPTION OF SERVICES
The District was established to provide extended storm drainage to the Patterson Gateway development and maintain the traffic signals at the Sperry Road/Rogers Road intersection.
Authorized services include the maintenance and operation of traffic signals, storm drainage facilities, street maintenance, and street lighting. The service area covers approximately 47 acres.
City of Patterson
Fiscal Year 2025/26 Annual Report – CSA No. 15 3
3. ESTIMATE OF COSTS
The estimate of costs has been prepared by City staff based upon the plans and specifications for the maintenance and operation of the services, as well as the historical costs of similar services provided throughout the City. The following table shows the estimated costs for Fiscal Year 2025/26:
DESCRIPTION COST ESTIMATE
Traffic Signal Maintenance Costs:
$125/month x 12 months = $1,500.00
Total Traffic Signal Maintenance Costs $1,500.00
Catch Basin Maintenance Costs:
Labor 1 hour x $114.00/hour = $114.00
Equipment 0.75 hour x $83.00/hour = $62.25
17 Catch Basins $176.25 x 17 = $2,996.25
Cleaned every 8 years $2,996.25/ 8 = $374.53
Total Catch Basin Maintenance Costs 374.53
Street Light Operation and Maintenance Costs
200 watt lamps (21 x $135.36/year) = $2,842.56
100 watt lamps (1 x $65.76/year) = $65.76
Streetlight repair costs at 35% of electrical costs (35% x $2,908.32) = $1,017.91 Total Street Light Operation and Maintenance Costs 3,926.23 Line Maintenance Costs:
7,490 linear feet x $1.20/linear foot = $8,988.00
Lines cleaned every 8 years = $1,123.50
Total Line Maintenance Costs 1,123.50
Concrete Channel Cleanout Costs:
Labor 18 hours x $114/hour = $1,512.00
Equipment 9 hours x $83/hour = $406.62
Channel cleaned every year = $1,918.62
Total Concrete Channel Cleanout Costs 1,918.62
Basin Weed Control Costs
Basin weed control = $800.00
Total Basin Weed Control Costs 800.00
Storm Water Management Costs
47 acres x $18/acre = $846.00 (1 acre = 3 residential lots) Total Storm Water Management Costs 846.00
ESTIMATED MAINTENANCE AND OPERATION COSTS $10,488.88
Street Maintenance Costs:
Total = 82,560 Sq. Ft.
Slurry seal cost = $0.38/Sq. Ft /8 years or 82,560 Sq. Ft*$0.38/Sq. Ft. = $31,372.80 Accumulative total = 20 years (two times) $62,745.60 /Each slurry seal Annual Slurry Seal Reserves = $62,745.60/20 years = $3,137.28/year Total Street Maintenance Costs(1) 0.00
Annual Administration Costs:
Consultant Fee = $32.93
City Advertising and Hearing Cost = $100.00
City Staff Costs 15% of Maintenance Budget = $1,573.33
Total Annual Administration Costs 1,706.26
TOTAL ESTIMATED COSTS $12,195.14
(1) Due to budget constraints, annual street maintenance/slurry reserves will not be collected in fiscal year 2025/26.
City of Patterson
Fiscal Year 2025/26 Annual Report – CSA No. 15 4
4. ASSESSMENTS
4.1 Method of Apportionment
The assessable commercial parcels within the District receive special benefit from the services provided.
To determine the assessment per net acre, the total estimated costs are divided by the total net acreage of the District, as follows:
Total Estimated Costs / Total Net Acreage = Assessment per Net Acre Assessor’s Parcel Numbers 021-025-029-000 and 021-025-036-000, 021-025-037-000, 021-025-038-000 (formerly together, 021-025-028-000) are currently undeveloped and due to their locations, do not receive benefit until such time that development occurs; therefore, the acreage of these parcels is not included in the total net acreage of the District. Further 021-025-024-000 is City-owned parcel and is also excluded from net acreage. Assessments will be levied upon these parcels at the time development begins.
4.2 Fiscal Year 2025/26 Assessment
The amount of the total assessment apportioned to each parcel, as shown on the latest equalized roll at the Stanislaus County Assessor’s Office, is shown in Section 6 of this report.
The description of each parcel is part of the records of the Stanislaus County Assessor and such records are, by reference, made part of this report.
The assessment has been levied in accordance with the assessment methodology adopted and approved at the time of district formation.
Assessments for Fiscal Year 2025/26 are to be levied upon the assessable commercial parcels as follows:
DESCRIPTION AMOUNT
Total Estimated Costs $12,195.14
Operating Reserve Contribution (3,673.76)
Total Assessment (1) $8,521.38
Total Net Acreage 47.203
FISCAL YEAR 2025/26 ASSESSMENT PER NET ACRE $180.53
(1) Assessment per parcel will be rounded down to the nearest even cent for Stanislaus County tax roll submission.
4.3 Fund Balance
It is the intent of the City of Patterson to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:
Estimated Fiscal Year Ending June 30, 2025 Unreserved Fund Balance ($13,960.68) Operating Reserve Contribution- Fiscal Year 2025/26 (3,673.76) Contribution From General Fund to Clear Negative Balance- Fiscal Year 2025/26 17,634.44 Estimated Fiscal Year Ending June 30, 2026 Unreserved Fund Balance $0.00 )
City of Patterson
Fiscal Year 2025/26 Annual Report – CSA No. 15 5
5. ASSESSMENT DIAGRAM
The following page shows the Assessment Diagram of the District.
MetroScan /Stanislaus (CA)
POR. SW 1/4 SECTION 26 T.5S. R.7E. M.D.B.& M.
Information compiled from various sources. Real Estate Solutions makes no representations or warranties as to the accuracy or completeness of information in this report. 086 034 21- 28
THIS MAP FOR
ASSESSMENT PURPOSES ONLY
City of Patterson
Fiscal Year 2025/26 Annual Report – CSA No. 15 6
6. FISCAL YEAR 2025/26 ASSESSMENT ROLL
The following page shows the assessment roll of the District.
City of Patterson
County Service Area No. 15
Final Billing Detail Report for Fiscal Year 2025/26
APN Address Acreage Rate Per Acre Assessment Total
021-025-024-000 115 ROGERS RD 0 180.53 $0.00
021-025-029-000 ROGERS RD 0 180.53 0.00
021-025-036-000 ROGERS RD 0 180.53 0.00
021-025-037-000 ROGERS RD 0 180.53 0.00
021-025-038-000 ROGERS RD 0 180.53 0.00
021-028-001-000 300 ROGERS RD 3.117 180.53 562.70
021-028-002-000 260 ROGERS RD 1.215 180.53 219.34
021-028-003-000 210 ROGERS RD 2.12 180.53 382.72
021-028-005-000 ROGERS RD 0.63 180.53 113.72
021-028-006-000 ROGERS RD 1.31 180.53 236.48
021-028-007-000 ROGERS RD 3.41 180.53 615.60
021-028-008-000 ROGERS RD 2.09 180.53 377.30
021-028-009-000 40 ROGERS RD 1.68 180.53 303.28
021-028-011-000 80 ROGERS RD 1 180.53 180.52
021-028-012-000 ROGERS RD 0.12 180.53 21.66
021-028-013-000 65 ROGERS RD 1.46 180.53 263.56
021-028-014-000 125 ROGERS RD 1.07 180.53 193.16
021-028-020-000 2961 RENZO LN 0.94 180.53 169.70
021-028-027-000 2959 SPENO DR 2.65 180.53 478.40
021-028-028-000 ROGERS RD 1.05 180.53 189.56
021-028-030-000 280 ROGERS RD 2.473 180.53 446.44
021-028-032-000 240 ROGERS RD 1.828 180.53 330.00
021-028-037-000 ROGERS RD 1.68 180.53 303.28
021-028-038-000 2965 SPENO DR 0.75 180.53 135.40
021-028-039-000 140 ROGERS RD 1.11 180.53 200.38
021-028-040-000 2952 SPENO DR 0.72 180.53 129.98
021-028-041-000 62 CARMEN WAY 0.72 180.53 129.98
021-028-042-000 ROGERS RD 0.91 180.53 164.28
021-028-043-000 2965 ANNAMARIE AVE 0.95 180.53 171.50
021-028-044-000 ROGERS RD 4.21 180.53 760.02
021-028-045-000 2949 ANNAMARIE AVE 1.81 180.53 326.76
021-028-046-000 175 ROGERS RD 1.13 180.53 204.00
021-028-048-000 ROGERS RD 1.57 180.53 283.42
021-028-050-000 2985 RENZO LN 1.73 180.53 312.32
021-028-051-000 ROGERS RD 1.75 180.53 315.92
35 Accounts 47.203 6318.55 $8,521.38
Slight variances may occur due to rounding
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