CITY OF PLEASANT HILL
ENGINEER’S REPORT
FISCAL YEAR 2022/2023
ASSESSMENT DISTRICT NO. 22
MAY 2022
PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
TABLE OF CONTENTS
STATEMENT OF ASSESSMENT ENGINEER….……………………………………………………………..i PART 1 – PLANS AND SPECIFICATIONS……………………………………………………………………..1 PART 2 – ESTIMATE OF COSTS………………………………………………………………………………….3 PART 3 – ASSESSMENT DIAGRAM…………………………………………………………………………….6 PART 4 – METHOD OF APPORTIONMENT………………………………………………………………...7 APPENDIX A – ASSESSMENT ROLL…………………………………………………………………………..13 APPENDIX B – DISTRICT DIAGRAM………….……………………………………………………………...21 Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
i
STATEMENT OF ASSESSMENT ENGINEER
AGENCY: CITY OF PLEASANT HILL
PROJECT: ASSESSMENT DISTRICT NO. 22
TO: THE CITY COUNCIL
CITY OF PLEASANT HILL
STATE OF CALIFORNIA
ENGINEER’S REPORT FOR FISCAL YEAR 2022/2023
The preparation of this Annual Engineer’s Report (“Report”) is in conformance with the obligation of the City Council for Assessment District No. 22 (“District”) of the City of Pleasant Hill, to provide landscaping and lighting services upon each lot or parcel of land in the District in proportion to the estimated benefit to be received by each such lot or parcel of land for Fiscal Year 2022/2023 (“FY 22/23”).
Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500) (“Act”), Article XIIID, Section 4(a) of the State of California Constitution, and in accordance with the City of Pleasant Hill’s Resolution being adopted by the City Council for the:
ASSESSMENT DISTRICT NO. 22
(Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of the District, the duly appointed Assessment Engineer submit the following Report which consists of the following four (4) parts and Appendices:
PART 1
Description of Improvements: This part provides a general description of improvements proposed to be maintained in the District. Plans and specifications for the improvements are on file with the City and are hereby made a part of this Report by reference.
PART 2
Estimate of Cost: This part contains the cost estimate of the proposed maintenance including incidental costs and expenses for FY 22/23.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
ii
PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District and any Zones. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Contra Costa County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. The District Diagram is also filed under separate cover with the office of the City Clerk.
PART 4
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District in proportion to the estimated special benefits to be received.
The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of District pursuant to the initial methodology established at the time of formation.
Appendices
Appendix A – Assessment Roll
Appendix B – District Diagram
In conclusion, it is my opinion that the costs and expenses of the District have been assessed to the lots and parcels within the boundaries of the District in proportion to the estimated benefits to be received by each lot or parcel from the services provided.
DATED this day of , 2022
___________________________________________
Alison Bouley, P.E., Assessment Engineer
R.C.E. No. C61383
Engineer of Work
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
1 PART 1 – PLANS AND SPECIFICATIONS
The boundaries of Assessment District No. 22 correspond to the boundaries of the tracts of land identified on the Assessment Diagram located in Appendix B of this Report. The tracts include the Grayson Woods and Gallery Walk subdivisions within the City of Pleasant Hill.
A copy of the Assessment Diagram is on file with the City Clerk. The Assessment Diagram refers to the maps of the Contra Costa County Assessor for an exact description of the lines and dimensions of each lot or parcel of land within the District. Each parcel on the Assessment Diagram is keyed to the assessment, which appears in the Assessment Roll, by its Assessor’s Parcel Number.
The Assessment District consists of two subdivisions containing 237 assessable single-family residential lots and an assessable golf course and clubhouse parcel. There are also several non-assessable parcels including open space, scenic easements, public streets and rights of ways. In total there are 248 assessor’s parcels within the District Boundaries.
Improvements and Services Provided
The following are the specific improvements maintained and serviced within the District:
Grayson Woods
The subdivision contains 104 residential lots and a golf course and clubhouse. The improvements consist of the maintenance, servicing of landscaping and street lighting on public streets, easements, and rights of way immediately adjacent to and within the Grayson Woods subdivision. The improvements being maintained consist of public street lighting systems and public landscaping including, but not limited to, trees, shrubs, vines, ground cover, turf, and asphalt pathways. The services provided include, but are not limited to, litter and debris removal, irrigation system adjustment, maintenance and repairs, pruning, staking, fertilizing, plant replacement and restoration, weed and rodent control, erosion control, trimming of vegetation, and removal of debris in creek areas.
There are approximately 69,000 square feet of landscaped area within the Grayson Woods development. There is approximately 1,000 square feet of turf area and several hundred square feet of raised annual color beds included in the in the landscaping, which are changed two to three times annually.
The small creek along the west side of Reliez Valley Road empties into a 48-inch pipe with a trash rack on the east side of Reliez Valley Road, which needs to be cleared from landscaping debris as necessary. Vegetation in a creek running through the landscaped easement must be pruned and cleaned, and periodic slope stabilization is provided as necessary to ensure proper drainage. Maintenance of public open space parcels F, H and I is also provided by the District.
In addition to the landscaping improvements, there are 30 total streetlights to be serviced and maintained: six on Reliez Valley Road, five on Grayson Road, eight on Iron Hill Street and 11 on Golf Links Street and adjoining cul-de-sacs. The County services and maintains the streetlights on Reliez Valley Road, and this cost has been excluded from the District.
Plans and specifications for the service and maintenance of streetlights are published by PG&E and are incorporated into this Report by reference.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
2 Other services, which the District provides, include the repair or resurfacing of the asphalt path along Reliez Valley Road.
Maintenance of the public open space within the development may also be provided under the District, but has been budgeted on an as-needed basis.
There are no substantial changes or additions to the improvements or services proposed for FY 22/23, but the budget has included $25,000 for a potential slope stabilization project located along Reliez Valley Road. There was a slide there in 2021, which may need to be repaired. This amount is being funded from the Zone Reserves.
Gallery Walk
The subdivision contains 133 residential lots. These parcels of land were annexed into the existing assessment district in 2002 and are shown on the diagramfound in Appendix B. There is also a separate budget for the maintenance and servicing of the improvements for the Gallery Walk development.
Areas beingmaintained lie within the public right of way, generally located along West Hookston Road, Cleaveland Road, Astrid Drive and within the East Bay Municipal Utility District (“EBMUD”) right of way. The improvements consist of the maintenance and servicing of the existing landscaping, including, but not limited to trees, shrubs, vines, ground cover, turf, concrete sidewalks, and asphalt pathways; and street lighting on public streets, easements, and right of ways immediately adjacent to the subdivision. The landscaping services provided include, but are not limited to litter and debris removal; irrigation system adjustment, maintenance and repairs; pruning, staking, fertilizing, plant replacement and restoration; weed control; erosion control; and trimming of vegetation.
The services in the public right of way adjacent to West Hookston Road, Cleaveland Road, and Astrid Drive are limited to street lighting. The maintenance of ground cover, turf, irrigation, and litter and debris removal in these areas is not the responsibility of the District, but is provided by the individual property owner or the Homeowner’s Association.
There will be an occasional need to repair or replace the concrete sidewalks along the exterior of the tract. Reserve funds will be used for that purpose when required and may also be used to resurface the asphalt path along the EBMUD trail in the future, as well as other repairs or replacements as needed.
There are no substantial changes or additions to the improvements or services proposed for FY 22/23.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
3 PART 2 – ESTIMATE OF COST
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of administration costs for the District has been prepared based on the estimated and historical costs to provide said maintenance and services. Individual budgets for Grayson Woods and Gallery Walk are shown on the following pages.
The proposed costs represent the estimated costs required to maintain the improvements at the level expected by property owners and the City, and includes contributions from the City to account for the general benefit conferred to parcels outside the District.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
4 GRAYSON WOODS
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25
DISTRICT REVENUES
Balance Forward $ 39,098 $ 11,311 $ 8,450
Interest $ 313 $ 90 $ 68
Assessments $ 34,703 $ 35,744 $ 36,816
General Benefit Contribution from General Fund $ 2,366 $ 2,437 $ 2,510 SUBTOTAL REVENUES $ 37,381 $ 38,271 $ 39,394
DISTRICT EXPENDITURES
District General Expenses (1) $ 1,359 $ 1,399 $ 1,441
Maintenance Division Salaries & Benefits (1) $ 14,479 $ 14,913 $ 15,360 District Engineering and Annual Report (2) $ 5,490 $ 5,545 $ 5,600 C/S Professional (3) $ - $ - $ -
C/S Construction (3) $ 25,000 $ - $ -
Sidewalk/Pathways Maintenance $ 1,500 $ 1,500 $ 1,500
Utilities - Gas & Electric $ 3,726 $ 3,837 $ 3,952
Utilities - Water $ 9,351 $ 9,632 $ 9,921
Utilities - Other $ 1,390 $ 1,432 $ 1,475
Advertising $ 250 $ 250 $ 250
Contra Costa County Collection Fee (4) $ 214 $ 214 $ 214 Supplies - Landscaping Material and Equipment $ 2,410 $ 2,410 $ 2,410 SUBTOTAL EXPENDITURES $ 65,168 $ 41,132 $ 42,124
RESERVE BALANCE
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 32,584 $ 11,311 $ 8,450 Operating Reserve Fund Adjustments $ (27,787) $ (2,861) $ (2,731) Estimated Operating Reserve Fund Ending Balance 6/30 $ 4,797 $ 8,450 $ 5,719 Estimated Capital Reserve Fund Beginning Balance 7/1 $ 6,514 $ - $ - Capital Reserve Fund Adjustments $ - $ - $ -
Estimated Capital Reserve Fund Ending Balance 6/30 $ 6,514 $ - $ - Total Reserve Balance: $ 11,311 $ 8,450 $ 5,719
Assessable EDU's - Single Family Parcels 104.00 104.00 104.00 Assessable EDU's - Golf Course Clubhouse & Remainder 4.50 4.50 4.50 Total EDU 108.50 108.50 108.50
Actual/Proposed Assessment (5) $ 319.84 $ 329.44 $ 339.32 Maximum Allowable Assessment (6) $ 359.00 $ 359.00 $ 359.00 1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years assumes a 1% escalator. 3 4
County fee to place assessments onto the tax roll.
5 Actual Assessment are proposed to increase as shown to replenish Reserves. 6 Maximum Assessment was established in an amount not to exceed $359.00.
Future Year Projected Budgets assume a 2% or 3% increase to expenditures.
Consulting Services related to professional service and construction contract costs.
The $25,000 shown is specifically related to a landslide repair project along Reliez Valley Road.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
5 GALLERY WALK
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25
DISTRICT REVENUES
Balance Forward $ 56,202 $ 58,533 $ 62,506
$ - $ -
Interest $ 450 $ 468 $ 500
Assessments $ 24,938 $ 24,938 $ 24,938
General Benefit Contribution from General Fund $ 5,880 $ 6,056 $ 6,238 SUBTOTAL REVENUES $ 31,267 $ 31,462 $ 31,675
DISTRICT EXPENDITURES
District General Expenses (1) $ 1,359 $ 1,399 $ 1,441
Maintenance Division Salaries & Benefits (1) $ 14,666 $ 15,106 $ 15,559 District Engineering and Annual Report (2) $ 6,730 $ 6,797 $ 6,865 C/S Professional (3) $ - $ - $ -
C/S Construction (3) $ - $ - $ -
Sidewalk/Pathways Maintenance $ 5,000 $ 3,000 $ 3,000
Utilities - Gas & Electric $ - $ - $ -
Utilities - Water (4) $ - $ - $ -
Utilities - Other $ 193 $ 198 $ 204
Advertising $ 250 $ 250 $ 250
Contra Costa County Collection Fee (5) $ 238 $ 238 $ 238 Supplies - Landscaping Material and Equipment $ 500 $ 500 $ 500 SUBTOTAL EXPENDITURES $ 28,935 $ 27,489 $ 28,058
RESERVE BALANCES
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 14,468 $ 13,745 $ 14,029 Operating Reserve Fund Adjustments $ - $ - $ -
Estimated Operating Reserve Fund Ending Balance 6/30 $ 14,468 $ 13,745 $ 14,029 Estimated Capital Reserve Fund Beginning Balance 7/1 $ 41,734 $ 44,789 $ 48,477 Capital Reserve Fund Adjustments $ 2,332 $ 3,973 $ 3,617 Estimated Capital Reserve Fund Ending Balance 6/30 $ 44,065 $ 48,761 $ 52,094 Total Reserve Balance: $ 58,533 $ 62,506 $ 66,123
Assessable EDU's - Single Family Parcels 133.00 133.00 133.00 Total EDU 133.00 133.00 133.00
Actual/Proposed Assessment $ 187.50 $ 187.50 $ 187.50
Maximum Allowable Assessment (6) $ 234.36 $ 234.36 $ 234.36 1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years assumes a 1% escalator. 3 Consulting Services related to professional service and construction contract costs. 4 Water supplied by development.
5 County fee to place assessments onto the tax roll.
6 Maximum Assessment was established in an amount not to exceed $234.36.
Future Year Projected Budgets assume a 2% or 3% increase to expenditures.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
6 PART 3 – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of each Zone and the lines and dimensions of each lot or parcel of land within the District has been submitted to the office of the City Clerk of the City of Pleasant Hill, and is hereby made a part of this Report by reference.
A copy of the Assessment Diagram is included as Appendix B of this Report.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
7 PART 4 – METHOD OF APPORTIONMENT
General
Street and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than according to assessed value. This section states:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
— Streets and Highways Code Section 22573
The 1972 Act permits the designation of areas of benefit within any individual assessment district if "by reason of variations in the nature, location, and extent of the improvements, the various areas will received different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax."
In November 1996, the voters of California adopted Proposition 218, which has been codified as Articles XIIIC and XIIID of the California Constitution. Proposition 218 imposed a number of substantive and procedural requirements on taxes, assessments, and property-related fees imposed by local governments in California.
The method of apportionment described in this Report, and confirmed by the City Council, utilizes commonly accepted engineering practices established pursuant to the 1972 Act and the California Constitution for the allocation of special benefit assessments. The calculation of assessments is based upon the parcel type and the services and improvements provided to equitably apportion the costs based on the special benefit received by each lot or parcel. The special benefit received by each lot or parcel is over and above any general benefit conferred upon said lots or parcels or to the public at large.
Special Benefit
The improvements and associated costs have been allocated to the assessable properties within the District based upon the special benefit received by those properties. The improvements for which the properties are assessed have been identified as necessary, were installed and are being maintained as part of the development plans. As such, the improvements and continuing maintenance and servicing of those improvements are the obligation of the properties within the District.
General Benefit
The landscaping and hardscape improvements that are unique to each neighborhood in the District (Grayson Woods and Gallery Walk), with regards to the specific plant materials, style and intensity of landscaping and hardscape within the community, provide a special benefit to property owners within those neighborhoods by providing visual interest, a sense of identity and community and definition that is unique to each neighborhood. Landscaping is also used to provide neighborhood traffic calming and provide informal gathering places.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
8 As a result, the landscaping helps to define the character of each neighborhood, setting it apart from other areas within the City. The landscaping improvements provide particular aesthetics and community identity to the neighborhoods.
Those landscaping improvements were installed and are maintained as a condition of development and would not have been installed otherwise.
Assessments may only be levied upon parcels in proportion to the proportional special benefit received by a parcel per Article XIII D of the State Constitution (“Proposition 218”). Special benefit means a particular and district benefit that is over and above any general benefit conferred on parcels located in the district or to the public at large. Further, no assessment may exceed the reasonable cost of the proportional benefit conferred upon a parcel. Based upon this, it is necessary to calculate the cost related to any general benefit, and that amount must be subtracted from the assessment to be levied upon the parcels in the District. The improvements maintained by the assessment, which are described in the plans on file in the Office of the City Engineer, confer special benefits that affect the assessed property in a way that is particular and distinct from their effects on other parcels not within the District, and which real property in general and the public at large do not share since the improvements were provided for the sole benefit of the parcels within the district and were required as a condition of development.
However, even though the improvements were installed for the sole benefit of the parcels within each area, it has been determined that there is an incidental General Benefit from the maintenance of trees, landscaping improvements, hardscaping, ornamental structures, and appurtenant facilities located near the parcels within each neighborhood. This benefit is considered incidental and provides negligible benefit to motorists traveling to or from the neighborhood, or to properties outside the District. As a result, the City has quantified this General Benefit as described below in order to subtract it from the special benefit and will make an annual contribution for the incidental general benefits conferred to those outside properties or individuals.
For Grayson Woods, the landscaping along the east side of Reliez Valley Road and the north side of Grayson Road may confer some limited benefit to passersby or parcels outside the District.
Maintenance costs have been calculated at $0.153 per square foot. This is based on the square footage of landscaping being maintained divided by the annual labor costs to maintain that landscaping (2020-21 Labor Costs (Salaries and Benefits shown on the budget page) of $10,543 / 69,000 SF maintained = $0.153/SF). For areas in the City with no landscaping improvements to be maintained, the City provides limited weed control and debris removal as necessary.
The average cost per square foot for those services is approximately $0.025. The percentage difference between $0.153 and $0.025 is equal to 16.34%. The City therefore, will make a contribution equal to 16.34% of the annual labor costs of the Grayson Woods area to offset any General Benefit.
For Gallery Walk, the landscaping along the EBMUD easement, as well as the south side of Hookston Road and the east side of Cleveland Road confers some level of benefit to individuals outside the District.
The costs per square foot to maintain the landscaping improvements within Gallery Walk is also $0.153/SF (2020-21 Labor Costs of $7,406 / 48,500 SF maintained = $0.153/SF). Due to the nature and location of the landscaping in Gallery Walk, and the fact that approximately 40% of the total area being maintained is located within the EBMUD easement, which is readily accessible to the general public, it has been determined that 80% of the landscaping within the EBMUD easement should be considered general benefit. The remaining 20% of the landscaping provides direct and special benefit to the parcels in Gallery Walk. That 20% includes the landscaping along the west side of the development, as well as the asphalt pathway, which provides direct access to the EBMUD easement. Taking into account the areas defined as general benefit vs. special benefit and spreading the costs proportionally, the City will make a contribution equal to 40.09% of the annual labor costs of the Grayson Woods area to offset any General Benefit.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
9 Definition of Special Benefit
The method of apportionment described in this Report is based on the premise that each assessable parcel or unit receives distinct and special benefits from the improvements and services provided, including the visual desirability provided by well-maintained landscaping and lighting. In accordance with Article XIII D, Section 4 of the California Constitution:
“Special benefit means a particular and distinct benefit over and above general benefits conferred on real property located in the District or the public at large” The special benefits associated with local landscaping and lighting improvements are specifically:
Enhanced desirability of properties due to proximity and accessibility of the improvements. Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and consequent reduction of possible property damage.
Improved traffic visibility and circulation.
Improved accessibility for emergency vehicles.
Reduced vandalism and other criminal activity.
ASSESSMENT RANGE FORMULA
To impose a new assessment or increased assessment in excess of the Maximum Assessment Rate for the current fiscal year, the City must comply with the provisions of the California Constitution, Article XIII D, Section 4c that requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners must approve the proposed new or increased assessment via a property owner protest balloting process before any such new or increased assessment can be imposed. A protest occurs when, at the public hearing, the returned assessment ballots opposed to the new or increased assessment outweigh the returned ballots in favor of the new or increased assessment, weighting those assessment ballots by the financial obligation of each parcel.
The definition of new or increased assessments includes any assessment which, 1) did not previously exist or, 2) exceeds a previously approved assessment amount or assessment range formula. Any assessment range formula must have been previously adopted by the agency and approved by the property owners.
Assessment Methodology
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution, Section 53739 (b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment is therefore included as part of the maximum assessment for this District and was approved by the property owner(s) at the time of formation. The formula, as described below, allows for annual adjustments to the budget and the assessments.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
10 The benefit formula used to determine the financial obligation for each parcel is based on the improvements benefitting the parcels, as well as the use, or type, of each parcel that benefits from said improvements. One of the more common approaches to fairly distributing District costs to the benefitting parcels in maintenance districts such as this utilizes a methodology referred to as the Equivalent Dwelling Unit (“EDU”) method of apportionment. This method utilizes various property characteristics such as development status, type of development (land-use) and size (units or acreage) to compare the proportional benefit of each property compared to other properties benefitting from the improvements. The parcel types and corresponding benefit within the District follow:
Grayson Woods
Residential parcels
The maintenance of landscaping along Reliez Valley Road and Grayson Road is of special benefit to all residential properties within the Grayson Woods development in that it enhances the appearance of the development and improves the quality of life within the development on a day to day basis. The cleaning and removal of debris from drainage ditches assures that drainage from upstream properties may pass freely through the development. All properties must access the property via Reliez Valley Road or Grayson Road and the benefit to each single-family residential parcel is presumed to be the same, regardless of location within the development. As a result, each singlefamily residential parcel is assigned an EDU of 1.00.
Golf Course Clubhouse/Restaurant and Parking
The benefit received by the golf course clubhouse/restaurant and parking area from street lighting may be evaluated in terms of the benefit received by a single-family residence. The clubhouse benefits the same from vehicle and pedestrian safety as well as from enhanced property appearance and security. The clubhouse parking lot frontage is roughly equivalent to that for four average residential lots and its street lighting benefit is accordingly assigned 4.00 EDU.
Remainder of Golf Course
The remainder of the golf course parcel receives limited special benefit from street lighting. That portion of the fairway which fronts on a lighted street benefits from the safety and security provided to pedestrians and motorists.
Assuming a typical lot has a frontage of 50 feet, an equivalent number of units of street lighting benefit for the golf course fairway may be calculated by dividing that portion of the parcel by 50, resulting in an additional 0.50 EDU.
Open Space and Scenic Easements
These parcels do not have lighted frontage, do not benefit from street lighting, and therefore are not assessed As described above, equivalent dwelling units (EDUs) have been assigned to each assessor’s parcel number (APN) by land use. They are listed in following table:
Grayson Woods
EDUs by Land Use
Parcel Type
Parcel
Count
EDU per Parcel
Type Total EDU’s
Single Family Residential 104 1.00 104.00
Golf Course & Clubhouse 2 4.50 4.50
Open Space (Lots F, H & I) 4 0.00 0.00
Totals: 110 108.50
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
11 At the time of formation, the assessment levied per EDU was established to fall within a range of $289.00 to $359.00, with the exact amount to be levied in any given year to be determined by the budget for that year. The actual assessment each year may be increased the following year by the percentage of the annual change in the Consumer Price Index – All Urban Consumers, for the San Francisco/Oakland/Hayward Area (CPI), so long as the resulting increase does not exceed $359.00, as established. If the assessment in any year is proposed to exceed $359.00, the City must comply with Article XIII D, Section 4c of the California Constitution, as previously stated. The annual percentage change for 2021 (January 2022), was 3.21%.
A potential Reliez Valley slope stabilization project has been budgeted at $25,000 for FY 22/23 in the Grayson Woods subdivision from the capital set-aside in the fund. Although the Grayson Woods subdivision has sufficient capital reserves to fund the slope stabilization project, it will significantly reduce the fund balance. As a result, staff is recommending that the assessments for Grayson Woods be increased by 3.21% this year, over the FY 21/22 rate, from $309.90 to $319.84.
Gallery Walk
The Gallery Walk area consists of single-family residential parcels only.
The net total amount to be assessed has been distributed among the various parcels of land within the Gallery Walk Annexation in accordance with the estimated special benefits to be received by each parcel from the improvements.
Each residential lot is assigned an equal dwelling unit, “EDU.” The assessment per EDU is calculated as the total estimated cost less the general benefit contribution by the City is shown in the Cost Estimate table, divided by the total EDUs in Gallery Walk.
Gallery Walk
EDUs by Land Use
Parcel Type Parcel Count
EDU per Parcel
Type Total EDUs
Single Family Residential 133 1.00 133.00
Totals: 133 133.00
At the time of annexation, the assessment levied per EDU was established to fall within a range of $187.49 to $234.36, with the exact amount to be levied in any given year to be determined by the budget for that year. The actual assessment each year may be increased the following year by the percentage of the annual change in the Consumer Price Index – All Urban Consumers, for the San Francisco/Oakland/Hayward Area (CPI), so long as the resulting increase does not exceed $234.36, as established. If the assessment in any year is proposed to exceed $234.36, the City must comply with Article XIII D, Section 4c of the California Constitution, as previously stated. The annual percentage change for 2021 (January 2022), was 3.21%. The Zone has sufficient Reserves to fund a future capital project while maintaining the current assessment (i.e. no CPI increase) and remaining fiscally healthy.
Operating Reserve
The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Assessment funds shall be used only for the purposes stated herein. A contribution to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
12 appropriate. The estimated beginning and ending Operating Reserve fund balances for FY 22/23 are shown in the Cost Estimate table.
Section 22569 (a) of the 1972 Act allows the District assessments to “…include a reserve which shall not exceed the estimated costs of maintenance and servicing to December 10 of the fiscal year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later.” Capital Reserve
In addition to the 50% Operating Reserve detailed above, an agency may create an additional reserve (“Capital” or “Replacement” Reserve) to fund the replacement of improvement items that useful life exceeding five years. These items may include but are not limited to the asphalt path in each subdivision, sidewalks, streetlights, irrigation systems, etc. The estimated beginning and ending Capital Reserve fund balances for FY 22/23 are shown in the Cost Estimate table.
Any additionalsurplus funds, in excess of the 50% Operating Reserve or identified Capital Reserve, must be carried over to the next fiscal year.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
13 APPENDIX A – ASSESSMENT ROLL
Parcel Identification for each lot or parcel within the District shall be based on available parcel maps and other property data from the Contra Costa County Assessor’s office as they existed at the time this Report was prepared and adopted by the City Council.
A listing of parcels assessed within the District for FY 22/23, along with the corresponding assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel(s) shall be based on the method of apportionment and assessment rate approved in this Report.
Therefore, if a single parcel has changed to multiple parcels, the assessment amounts applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.
Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; common areas; landlocked parcels; small parcels vacated by the County, bifurcated lots and any other property that cannot be developed or has specific development restrictions. These types of parcels receive little or no benefit from the improvements and are therefore, exempted from assessment.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
14 APN Zone
Proposed
FY 22/23
Levy
164-040-037 Grayson Woods $0.00
164-040-039 Grayson Woods $1,439.28
164-550-001 Grayson Woods $319.84
164-550-002 Grayson Woods $319.84
164-550-003 Grayson Woods $319.84
164-550-004 Grayson Woods $319.84
164-550-005 Grayson Woods $319.84
164-550-006 Grayson Woods $319.84
164-550-007 Grayson Woods $319.84
164-550-008 Grayson Woods $319.84
164-550-009 Grayson Woods $319.84
164-550-010 Grayson Woods $319.84
164-550-011 Grayson Woods $319.84
164-550-012 Grayson Woods $319.84
164-550-013 Grayson Woods $319.84
164-550-014 Grayson Woods $319.84
164-550-015 Grayson Woods $319.84
164-550-016 Grayson Woods $319.84
164-550-017 Grayson Woods $319.84
164-550-018 Grayson Woods $319.84
164-550-019 Grayson Woods $319.84
164-550-020 Grayson Woods $319.84
164-550-021 Grayson Woods $319.84
164-550-022 Grayson Woods $319.84
164-550-023 Grayson Woods $319.84
164-550-024 Grayson Woods $319.84
164-550-025 Grayson Woods $319.84
164-550-026 Grayson Woods $319.84
164-550-027 Grayson Woods $319.84
164-550-028 Grayson Woods $319.84
164-550-029 Grayson Woods $319.84
164-550-030 Grayson Woods $319.84
164-550-031 Grayson Woods $319.84
164-550-032 Grayson Woods $319.84
164-550-033 Grayson Woods $319.84
164-550-034 Grayson Woods $319.84
164-550-035 Grayson Woods $319.84
164-550-036 Grayson Woods $319.84
164-550-037 Grayson Woods $319.84
164-550-038 Grayson Woods $319.84
164-550-039 Grayson Woods $319.84
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
15 APN Zone
Proposed
FY 22/23
Levy
164-550-040 Grayson Woods $319.84
164-550-041 Grayson Woods $319.84
164-550-043 Grayson Woods $319.84
164-550-044 Grayson Woods $319.84
164-550-045 Grayson Woods $319.84
164-550-046 Grayson Woods $319.84
164-550-047 Grayson Woods $319.84
164-550-048 Grayson Woods $319.84
164-550-049 Grayson Woods $319.84
164-550-050 Grayson Woods $319.84
164-550-051 Grayson Woods $319.84
164-550-052 Grayson Woods $319.84
164-550-053 Grayson Woods $319.84
164-550-054 Grayson Woods $319.84
164-550-055 Grayson Woods $319.84
164-550-056 Grayson Woods $319.84
164-550-057 Grayson Woods $319.84
164-550-058 Grayson Woods $319.84
164-550-059 Grayson Woods $319.84
164-550-063 Grayson Woods $0.00
164-550-064 Grayson Woods $0.00
164-550-066 Grayson Woods $319.84
164-560-001 Grayson Woods $319.84
164-560-002 Grayson Woods $319.84
164-560-003 Grayson Woods $319.84
164-560-004 Grayson Woods $319.84
164-560-005 Grayson Woods $319.84
164-560-006 Grayson Woods $319.84
164-560-007 Grayson Woods $319.84
164-560-008 Grayson Woods $319.84
164-560-009 Grayson Woods $319.84
164-560-010 Grayson Woods $319.84
164-560-014 Grayson Woods $319.84
164-560-015 Grayson Woods $319.84
164-560-016 Grayson Woods $319.84
164-560-017 Grayson Woods $319.84
164-560-018 Grayson Woods $319.84
164-560-019 Grayson Woods $319.84
164-560-020 Grayson Woods $319.84
164-560-021 Grayson Woods $319.84
164-560-022 Grayson Woods $319.84
164-560-023 Grayson Woods $319.84
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
16 APN Zone
Proposed
FY 22/23
Levy
164-560-024 Grayson Woods $319.84
164-560-025 Grayson Woods $319.84
164-560-026 Grayson Woods $319.84
164-560-027 Grayson Woods $319.84
164-560-028 Grayson Woods $319.84
164-560-029 Grayson Woods $319.84
164-560-030 Grayson Woods $319.84
164-560-031 Grayson Woods $319.84
164-560-032 Grayson Woods $319.84
164-560-033 Grayson Woods $319.84
164-560-034 Grayson Woods $319.84
164-560-035 Grayson Woods $319.84
164-560-036 Grayson Woods $319.84
164-560-037 Grayson Woods $319.84
164-560-038 Grayson Woods $319.84
164-560-039 Grayson Woods $319.84
164-560-040 Grayson Woods $319.84
164-560-041 Grayson Woods $319.84
164-560-042 Grayson Woods $319.84
164-560-046 Grayson Woods $0.00
164-560-047 Grayson Woods $0.00
164-560-048 Grayson Woods $0.00
164-560-049 Grayson Woods $0.00
164-560-051 Grayson Woods $319.84
164-560-052 Grayson Woods $319.84
164-560-053 Grayson Woods $319.84
164-560-055 Grayson Woods $319.84
164-560-056 Grayson Woods $319.84
164-560-057 Grayson Woods $319.84
$34,702.64
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
17 APN Zone
Proposed
FY 22/23
Levy
149-121-043 Gallery Walk $187.50
149-121-044 Gallery Walk $187.50
149-121-045 Gallery Walk $187.50
149-121-046 Gallery Walk $187.50
149-121-047 Gallery Walk $187.50
149-121-048 Gallery Walk $187.50
149-121-049 Gallery Walk $187.50
149-121-050 Gallery Walk $187.50
149-121-051 Gallery Walk $187.50
149-121-052 Gallery Walk $187.50
149-121-053 Gallery Walk $187.50
149-121-054 Gallery Walk $187.50
149-121-055 Gallery Walk $187.50
149-121-056 Gallery Walk $187.50
149-121-057 Gallery Walk $187.50
149-121-058 Gallery Walk $187.50
149-121-059 Gallery Walk $187.50
149-121-060 Gallery Walk $187.50
149-121-061 Gallery Walk $187.50
149-121-062 Gallery Walk $187.50
149-121-063 Gallery Walk $187.50
149-121-064 Gallery Walk $187.50
149-121-065 Gallery Walk $187.50
149-121-066 Gallery Walk $187.50
149-121-067 Gallery Walk $187.50
149-121-068 Gallery Walk $187.50
149-121-069 Gallery Walk $187.50
149-121-070 Gallery Walk $187.50
149-121-071 Gallery Walk $187.50
149-121-072 Gallery Walk $187.50
149-121-073 Gallery Walk $187.50
149-121-074 Gallery Walk $187.50
149-121-075 Gallery Walk $187.50
149-121-076 Gallery Walk $187.50
149-121-077 Gallery Walk $187.50
149-121-078 Gallery Walk $187.50
149-121-079 Gallery Walk $187.50
149-121-080 Gallery Walk $187.50
149-121-081 Gallery Walk $187.50
149-121-082 Gallery Walk $187.50
149-121-083 Gallery Walk $187.50
149-121-084 Gallery Walk $187.50
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
18 APN Zone
Proposed
FY 22/23
Levy
149-121-085 Gallery Walk $187.50
149-121-086 Gallery Walk $187.50
149-121-087 Gallery Walk $187.50
149-121-088 Gallery Walk $187.50
149-121-089 Gallery Walk $187.50
149-121-090 Gallery Walk $187.50
149-121-091 Gallery Walk $187.50
149-121-092 Gallery Walk $187.50
149-121-093 Gallery Walk $187.50
149-121-094 Gallery Walk $187.50
149-121-095 Gallery Walk $187.50
149-121-096 Gallery Walk $187.50
149-121-097 Gallery Walk $187.50
149-121-098 Gallery Walk $187.50
149-121-099 Gallery Walk $187.50
149-121-100 Gallery Walk $187.50
149-121-101 Gallery Walk $187.50
149-121-102 Gallery Walk $187.50
149-121-103 Gallery Walk $187.50
149-121-104 Gallery Walk $187.50
149-121-105 Gallery Walk $187.50
149-121-106 Gallery Walk $187.50
149-121-107 Gallery Walk $187.50
149-121-108 Gallery Walk $187.50
149-121-109 Gallery Walk $187.50
149-121-110 Gallery Walk $187.50
149-121-111 Gallery Walk $187.50
149-121-112 Gallery Walk $187.50
149-121-113 Gallery Walk $187.50
149-121-114 Gallery Walk $187.50
149-121-115 Gallery Walk $187.50
149-121-116 Gallery Walk $187.50
149-121-117 Gallery Walk $187.50
149-121-118 Gallery Walk $187.50
149-121-119 Gallery Walk $187.50
149-121-120 Gallery Walk $187.50
149-121-121 Gallery Walk $187.50
149-121-122 Gallery Walk $187.50
149-121-123 Gallery Walk $187.50
149-121-124 Gallery Walk $187.50
149-121-125 Gallery Walk $187.50
149-121-126 Gallery Walk $187.50
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
19 APN Zone
Proposed
FY 22/23
Levy
149-121-127 Gallery Walk $187.50
149-121-128 Gallery Walk $187.50
149-121-129 Gallery Walk $187.50
149-121-130 Gallery Walk $187.50
149-121-131 Gallery Walk $187.50
149-121-132 Gallery Walk $187.50
149-121-133 Gallery Walk $187.50
149-121-134 Gallery Walk $187.50
149-121-135 Gallery Walk $187.50
149-121-136 Gallery Walk $187.50
149-121-137 Gallery Walk $187.50
149-121-138 Gallery Walk $187.50
149-121-139 Gallery Walk $187.50
149-121-140 Gallery Walk $187.50
149-121-141 Gallery Walk $187.50
149-121-142 Gallery Walk $187.50
149-121-143 Gallery Walk $187.50
149-121-144 Gallery Walk $187.50
149-121-145 Gallery Walk $187.50
149-121-146 Gallery Walk $187.50
149-121-147 Gallery Walk $187.50
149-121-148 Gallery Walk $187.50
149-121-149 Gallery Walk $187.50
149-121-150 Gallery Walk $187.50
149-121-151 Gallery Walk $187.50
149-121-152 Gallery Walk $187.50
149-121-153 Gallery Walk $187.50
149-121-154 Gallery Walk $187.50
149-121-155 Gallery Walk $187.50
149-121-156 Gallery Walk $187.50
149-121-157 Gallery Walk $187.50
149-121-158 Gallery Walk $187.50
149-121-159 Gallery Walk $187.50
149-121-160 Gallery Walk $187.50
149-121-161 Gallery Walk $187.50
149-121-162 Gallery Walk $187.50
149-121-163 Gallery Walk $187.50
149-121-164 Gallery Walk $187.50
149-121-165 Gallery Walk $187.50
149-121-166 Gallery Walk $187.50
149-121-167 Gallery Walk $187.50
149-121-168 Gallery Walk $187.50
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
20 APN Zone
Proposed
FY 22/23
Levy
149-121-169 Gallery Walk $187.50
149-121-170 Gallery Walk $187.50
149-121-171 Gallery Walk $187.50
149-121-172 Gallery Walk $187.50
149-121-173 Gallery Walk $187.50
149-121-174 Gallery Walk $187.50
149-121-175 Gallery Walk $187.50
149-121-176 Gallery Walk $0.00
149-121-177 Gallery Walk $0.00
149-121-178 Gallery Walk $0.00
$24,937.50
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
21 APPENDIX B – DISTRICT ASSESSMENT DIAGRAM
The following pages show the Assessment Diagram or boundary map for each Zone. The lines and dimensions shown on maps of the Contra Costa County Assessor, for the current year, are incorporated by reference herein and made a part of this Report.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
22 Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022/2023
23