Pleasant Hill City Council
June 27, 2022

CITY OF PLEASANT HILL
ENGINEER’S REPORT
FISCAL YEAR 2022/2023
ASSESSMENT DISTRICT NO. 20
JUNE 2022

PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
www.weareharris.com
Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023

TABLE OF CONTENTS
STATEMENT OF ASSESSMENT ENGINEER….……………………………………………………………..1 PART 1 – PLANS AND SPECIFICATIONS……………………………………………………………………..3 PART 2 – ESTIMATE OF COSTS………………………………………………………………………………….5 PART 3 – ASSESSMENT DIAGRAM ………………………………………………………………………….14 PART 4 – METHOD OF APPORTIONMENT……………………………………………………………….15 APPENDIX A – ASSESSMENT ROLL…………………………………………………………………………..24 APPENDIX B – DISTRICT DIAGRAM………….……………………………………………………………...40 APPENDIX C – DISTRICT PARCELS IN CITY OF CONCORD………….………………………………41 Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
1 STATEMENT OF ASSESSMENT ENGINEER
AGENCY: CITY OF PLEASANT HILL
PROJECT: ASSESSMENT DISTRICT NO. 20
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. 20 (“District”) of the City of Pleasant Hill, to levy an assessment for 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. 20
(Hereinafter referred to as the “District”),
I, Anna C. Tan-Gatue, 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. 20
City of Pleasant Hill
Fiscal Year 2022/2023
2 PART 3
District Diagram: This part incorporates a Diagram of the District showing the external boundaries of the District. 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 as adopted by the City Council, 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. For particulars as to the identification of parcels, reference is made to the District Diagram.

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 15th day of June, 2022
___________________________________________
Anna C. Tan-Gatue, P.E., Assessment Engineer
06/30/23 R.I.E. No. I4356
Engineer of Work
Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
3 PART 1 – PLANS AND SPECIFICATIONS
Assessment District No. 20 (Commercial Landscaping and Lighting) (“AD 20” or “District”) was formed in 1988 in order to provide and preserve a high level of landscape maintenance and street lighting on commercial streets within the District. AD 20 consists of six zones. They are managed as six separate accounts within the existing District. The locations of these zones are described in the table below, and are also shown on the Assessment Diagram included as Appendix B of this Report.

The Assessment Diagram, included herein as Appendix B, 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.

Zone General Locations
1 Consists of several areas along Contra Costa Boulevard, Chilpaningo Parkway, Golf Club Road, Ellinwood Drive, Woodsworth Lane, Cleaveland Road and Gregory Lane.

The Zone runs from the Pleasant Hill City limits to the north, to Gregory Lane to the south, and includes the Target and Sun Valley Shopping Centers. 2 Located north of Hookston Road, south of Monument Drive, east of the I-680 freeway and west of Buskirk Avenue. Zone 2 also includes an area north of Lisa Lane between the Iron Horse Regional Trail and Monument Boulevard.
3 Consists of five non-contiguous areas. One is located along Oak Park Boulevard and Putnum Boulevard, between Monte Cresta Avenue and Keats Circle; the second is located along Oak Park Boulevard, west of the I-680 freeway; the third is generally located north of Coggins Drive, south of Mayhew Way and east of the I-680 freeway; the fourth is generally bounded by Astrid Drive on the south, the I-680 freeway to the east and the EBMUD Trail to the west; the fifth is generally bounded by Monument Boulevard to the north, Mayhew Way to the south, the Pleasant Hill City limits on the east and Vincent Drive to the west.
4 Consists of three non-contiguous areas along the north and south sides of Gregory Lane, between Twinview Drive and Khars Avenue.
5 Consists of three non-contigouous areas. One is generally on the northwest corner of Taylor Boulevard and Pleasant Hill Road, south of Paso Nogal Road; the second is on the north side of Taylor Boulevard, at Morello Avenue; and the third is along Taylor Boulevard, between Grayson Creek and the Contra Costa canal. 6 Located in the Pleasant Hill downtown area, generally bounded by Gregory Lane to the north, Boyd Road to the south, the I-680 freeway to the east and Cleaveland Road to the west.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
4 Improvements and Services Provided
The improvements and services provided in the District include the following:

1. Street Lighting Installation Maintenance and Servicing

2. Landscape Installation Maintenance and Servicing

3. Measure C Improvement Plans for Contra CostaBoulevard-Monument Boulevard - Buskirk Avenue (portions not included within Zone 6)

4. Installation Maintenance and Servicing of Appurtenant Public Facilities – Crescent Drive and Crescent Plaza
Documents for each of the above listed improvements, detailing the general nature, location, quantity and services provided are available for review in the City offices, and are incorporated herein by reference.

In Zone 6, along Crescent Drive, an irrigation and phased tree replacement study was conducted and a draft street tree inventory and sustainability guidelines book was completed, with a draft report submitted in May 2020. This study was originally budgeted in FY 18/19 but delayed until FY 19/20. Staff reviewed the draft report and shared the findings with the Downtown property manager to review a future phased tree replacement project dependent on available capital funds and reserves.

FY 2022-23 Proposed Projects
Construction of phase I of the Downtown tree replacement project along Crescent Drive is proposed for FY 22/23 in Zone 6. There are no new services or substantial changes in existing services proposed for FY 22/23 in the other five zones.

Sidewalk repairs
Minor repairs to grates and sidewalks have been made at various locations in the District to repair conditions caused by the City’s street trees. The City will continue to identify and address raised, sunken, cracked or broken sidewalk areas that could become potential tripping hazards to pedestrians throughout all six zones.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
5 PART 2 – ESTIMATE OF COST
The estimate of cost table includes, for each zone, the proposed costs for the coming fiscal year (FY 22/23), and a projection of costs for two additional fiscal years.

City Contributions
The total cost of the improvements in each zone has been reduced by a contribution from the City, as shown on the individual budget pages. The contributions in Zone 1, 2 and 3 are roughly equal to the estimated costs to maintain streetlights in these zones (formerly maintained with Uniform Street Lighting District No. 1 funds). The contribution to Zone 5 addresses the general benefit conferred to residential properties from landscaped median maintenance on Taylor Boulevard and Pleasant Hill Road.

A $650 contribution to Zone 4 is made to offset General Benefit received from maintenance of the Canal Trail medians.

The contribution made by the City to Zone 6 offsets the estimated general benefit received by properties not within the District and the share of the City Hall maintenance not considered to be of special benefit to Zone 6 properties. The amount of this contribution is not changing from previous years, but a more in-depth look will be taken in the future.

These General Fund contributions also address any general benefits conferred to properties that may be outside the District boundary.

The table below shows an Income and Expenditure summary for all Zones.

The information shown in the table above demonstrates the downward trend of the total balances within the District.

While Interest, Assessments, General Fund Contributions and Expenses remain constant or relatively constant, the Balances continue to be depleted. This is due to additional improvements and enhancements provided by the District and City over the past several years and additional maintenance for those improvements and enhancements without an increase in assessments. Additionally, the assessment revenues in a few of the Zones are insufficient to cover annual operating expenses, including increasing utility and maintenance costs, and as a result, the balances continue to dwindle. City staff continues to monitor and evaluate the entire District and will make recommendations to reduce service levels or request increased assessments as necessary. FY 22/23 FY 23/24 FY 24/25 Beginning Balance - July 1 $262,307 $128,277 $62,403
Interest $14,836 $15,023 $15,314
Assessments $423,891 $429,229 $437,556
General Fund Contribution $97,946 $97,946 $97,946
Expenses $670,702 $608,073 $604,397
Zone Assessment Deficiencies ($124,449) ($69,065) ($56,514) Ending Balance - June 30 $128,315 $62,403 $8,822

INCOME AND EXPENSE SUMMARY
Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
6 Total Reserve Balance
The Total Reserve Balance is the total of the Balance Forward, plus Revenues, minus Expenses. Any Reserve Fund Adjustments are contributions to the Reserve Fund to plan for future replacement needs or deductions from the Reserve Fund to keep the assessment at or below the Maximum Allowable Assessment for that Zone.

Budget sheets for the individual Zones are included on the following pages.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
7 Zone 1
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25

DISTRICT REVENUES
Balance Forward $ 57,293 $ 18,838 $ (26,043)
Interest $ 5,596 $ 5,596 $ 5,596
Assessments $ 159,880 $ 159,880 $ 159,880
General Benefit Contribution from General Fund $ 21,100 $ 21,100 $ 21,100 SUBTOTAL REVENUES $ 186,575 $ 186,575 $ 186,575

DISTRICT EXPENDITURES
District General Expenses (1) $ 2,803 $ 2,887 $ 2,973
Maintenance Division Salaries & Benefits (1) $ 73,595 $ 75,803 $ 78,077 District Engineering and Annual Report (2) $ 7,630 $ 7,706 $ 7,783 Curb and Sidewalk Maintenance (3) $ 3,000 $ 3,000 $ 3,000 Street Maintenance $ - $ - $ -
Utilities - Gas & Electric $ 42,699 $ 43,980 $ 45,299
Utilities - Water $ 89,574 $ 92,261 $ 95,029
Utilities - Other $ 2,985 $ 3,075 $ 3,167
Advertising $ 514 $ 514 $ 514
Contra Costa County Collection Fee (4) $ 231 $ 231 $ 231 Supplies - Landscaping Material and Equipment $ 2,000 $ 2,000 $ 2,000 SUBTOTAL EXPENDITURES $ 225,030 $ 231,456 $ 238,073
Reserve Balance
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 57,293 $ 18,838 $ (26,043) Reserve Fund Adjustments (5) $ (38,455) $ (44,881) $ (51,498) Estimated Operating Reserve Fund Ending Balance 6/30 $ 18,838 $ (26,043) $ (77,540) Estimated Capital Reserve Fund Beginning Balance 7/1 $ - $ - $ - Reserve Fund Adjustments (5) $ - $ - $ -
Estimated Capital Reserve Fund Ending Balance 6/30 $ - $ - $ - TOTAL RESERVE BALANCE: $ 18,838 $ (26,043) $ (77,540)
Total Assessable Acreage/EDU (192 parcels) 138.352 138.352 138.352 Proposed Assessment Rate $ 1,155.60 $ 1,155.60 $ 1,155.60 Maximum Allowable Assessment Rate(6) $ 1,155.60 $ 1,155.60 $ 1,155.60 Total Proposed Assessment $ 159,880 $ 159,880 $ 159,880 1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years include a 1% escalator. 3 Costs to identify and repair large cracks & lifts in curbs and sidewalks as needed. 4 County fee to place assessments onto the tax roll.
5 Contributions to or Deductions from the Reserve Fund(s) to keep assessments below Max. or add to the funds. 6 Max. Assessment rate was estabished at the time of formation. There is no allowable inflationary adjustment. * If expenditures continue at the projected rate, assessment balancing measures will be needed in FY 2024/25.

Future Year Projected Budgets assume a 2% or 3% increase to expenditures.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
8 Zone 2
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25

DISTRICT REVENUES
Balance Forward $ 10,753 $ 18,672 $ 25,027
Interest $ 1,366 $ 1,366 $ 1,366
Assessments $ 39,026 $ 39,026 $ 39,026
General Benefit Contribution from General Fund $ 25,194 $ 25,194 $ 25,194 SUBTOTAL REVENUES $ 65,586 $ 65,586 $ 65,586

DISTRICT EXPENDITURES
District General Expenses (1) $ 515 $ 530 $ 546
Maintenance Division Salaries & Benefits (1) $ 25,351 $ 26,112 $ 26,895 District Engineering and Annual Report (2) $ 2,049 $ 2,070 $ 2,090 Curb and Sidewalk Maintenance $ 3,000 $ 3,000 $ 3,000
Contractual Services $ - $ - $ -
Streetlight Maintenance $ - $ - $ -
Utilities - Gas & Electric $ 3,678 $ 3,789 $ 3,902
Utilities - Water $ 21,630 $ 22,279 $ 22,947
Utilities - Other $ 141 $ 145 $ 150
Advertising $ 138 $ 138 $ 138
Supplies - Pesticides $ 103 $ 106 $ 109
Contra Costa County Collection Fee (3) $ 62 $ 62 $ 62
Supplies - Landscaping Material and Equipment $ 1,000 $ 1,000 $ 1,000 SUBTOTAL EXPENDITURES $ 57,668 $ 59,231 $ 60,840
Reserve Balances
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 10,753 $ 18,672 $ 30,420 Reserve Fund Adjustments (4) $ 7,814 $ (3,076) $ -
Estimated Operating Reserve Fund Ending Balance 6/30 $ 18,567 $ 15,596 $ 30,420 Estimated Capital Reserve Fund Beginning Balance 7/1 $ 105 $ 9,432 $ (5,393) Reserve Fund Adjustments (4) $ - $ - $ 4,746
Estimated Capital Reserve Fund Ending Balance 6/30 $ 105 $ 9,432 $ (647) TOTAL RESERVE BALANCE: $ 18,672 $ 25,027 $ 29,773
Total Assessable Acreage/EDU (34 parcels) (5) 35.641 35.641 35.641 Total Assessable Linear Feet 2,497.87 2,497.87 2,497.87 Proposed Assessment Rate/Acre $ 774.00 $ 774.00 $ 774.00 Total Assessment per Acre $ 27,586 $ 27,586 $ 27,586
Maximum Allowable Assessment per Acre(6) $ 774.00 $ 774.00 $ 774.00 Proposed Assessment Rate/LF $ 4.58 $ 4.58 $ 4.58
Total Assessment per/LF $ 11,440 $ 11,440 $ 11,440
Maximum Allowable Assessment per/LF $ 4.58 $ 4.58 $ 4.58 Total Proposed Assessment $ 39,026 $ 39,026 $ 39,026
1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years include a 1% escalator. 3 County fee to place assessments onto the tax roll.
4 Contributions to or Deductions from the Reserve Fund(s) to keep assessments below Max. or add to the funds. 5 Total EDU was derived by combining acreage and linear feet to determine actual assessment amounts. 6 Max. Assessment rate was estabished at the time of formation. There is no allowable inflationary adjustment.

Future Year Projected Budgets assume a 2% or 3% increase to expenditures.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
9 Zone 3
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25

DISTRICT REVENUES
Balance Forward $ 35,611 $ 37,600 $ 38,901
Interest $ 785 $ 785 $ 785
Assessments $ 22,417 $ 22,417 $ 22,417
General Benefit Contribution from General Fund $ 6,929 $ 6,929 $ 6,929 SUBTOTAL REVENUES $ 30,130 $ 30,130 $ 30,130

DISTRICT EXPENDITURES
District General Expenses (1) $ 1,545 $ 1,591 $ 1,639
Maintenance Division Salaries & Benefits (1) $ 7,629 $ 7,858 $ 8,094 District Engineering and Annual Report (2) $ 4,496 $ 4,541 $ 4,587 Curb and Sidewalk Maintenance (3) $ 750 $ 750 $ 750
Utilities - Gas & Electric $ 8,615 $ 8,874 $ 9,140
Utilities - Water $ 1,676 $ 1,726 $ 1,778
Utilities - Other $ 1,991 $ 2,050 $ 2,112
Advertising $ 303 $ 303 $ 303
Contra Costa County Collection Fee (4) $ 171 $ 171 $ 171 Supplies - Landscaping Material and Equipment $ 965 $ 965 $ 965 SUBTOTAL EXPENDITURES $ 28,141 $ 28,830 $ 29,538
Reserve Balance
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 14,071 $ 14,415 $ 14,769 Reserve Fund Adjustments (5) $ - $ - $ -
Estimated Operating Reserve Fund Ending Balance 6/30 $ 14,071 $ 14,415 $ 14,769 Estimated Capital Reserve Fund Beginning Balance 7/1 $ 21,540 $ 23,185 $ 24,132 Reserve Fund Adjustments (5) $ 1,989 $ 1,301 $ 592
Estimated Capital Reserve Fund Ending Balance 6/30 $ 23,530 $ 24,486 $ 24,724 TOTAL RESERVE BALANCE: $ 37,600 $ 38,901 $ 39,493
Total Assessable Acreage/EDU (186 parcels) 80.269 80.269 80.269 Proposed Assessment Rate $ 279.27 $ 279.27 $ 279.27
Maximum Allowable Assessment (6) $ 279.27 $ 279.27 $ 279.27 Total Proposed Assessment $ 22,417 $ 22,417 $ 22,417
1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years include a 3% escalator. 3 Costs to identify and repair large cracks & lifts in curbs and sidewalks as needed. 4 County fee to place assessments onto the tax roll.
5 Contributions to or Deductions from the Reserve Fund(s) to keep assessments below Max. or add to the funds. 6 Max. Assessment rate was estabished at the time of formation. There is no allowable inflationary adjustment.

Future Year Projected Budgets assume a 2% or 3% increase to expenditures.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
10 Zone 4
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25

DISTRICT REVENUES
Balance Forward $ 8,587 $ 6,183 $ 3,558
Interest $ 220 $ 220 $ 220
Assessments $ 6,285 $ 6,285 $ 6,285
General Benefit Contribution from General Fund $ - $ - $ - SUBTOTAL REVENUES $ 6,505 $ 6,505 $ 6,505

DISTRICT EXPENDITURES
District General Expenses (1) $ 214 $ 221 $ 227
Maintenance Division Salaries & Benefits (1) $ 4,753 $ 4,896 $ 5,043 District Engineering and Annual Report (2) $ 582 $ 588 $ 594 Curb and Sidewalk Maintenance $ 250 $ 250 $ 250
Utilities - Gas & Electric $ 670 $ 690 $ 710
Utilities - Water $ 1,545 $ 1,591 $ 1,639
Advertising $ 40 $ 40 $ 40
Contra Costa County Collection Fee (3) $ 55 $ 55 $ 55
Supplies - Landscaping Material and Equipment $ 800 $ 800 $ 800 SUBTOTAL EXPENDITURES $ 8,909 $ 9,131 $ 9,358
Reserve Balance
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 4,455 $ 4,565 $ 3,558 Reserve Fund Adjustments (4) $ - $ (1,007) $ (2,853)
Estimated Operating Reserve Fund Ending Balance 6/30 $ 4,455 $ 3,558 $ 705 Estimated Capital Reserve Fund Beginning Balance 7/1 $ 4,133 $ - $ - Reserve Fund Adjustments (4) $ (2,404) $ - $ -
Estimated Capital Reserve Fund Ending Balance 6/30 $ 1,728 $ - $ - TOTAL RESERVE BALANCE: $ 6,183 $ 3,558 $ 705
Total Assessable Acreage/EDU (25 parcels) 10.389 10.389 10.389 Proposed Assessment Rate $ 605.00 $ 605.00 $ 605.00
Maximum Allowable Assessment (5) $ 605.00 $ 605.00 $ 605.00 Total Proposed Assessment $ 6,285 $ 6,285 $ 6,285
1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years include a 1% escalator. 3 County fee to place assessments onto the tax roll.
4 Contributions to or Deductions from the Reserve Fund(s) to keep assessments below Max. or add to the funds. 5 Max. Assessment rate was estabished at the time of formation. There is no allowable inflationary adjustment. * If expenditures continue at the projected rate, assessment balancing measures will be needed in FY 2025/26.

Future Year Projected Budgets assume a 2% or 3% increase to expenditures.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
11 Zone 5-A
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25

DISTRICT REVENUES
Balance Forward $ 34,961 $ 36,806 $ 37,811
Interest $ 586 $ 586 $ 586
Assessments $ 16,756 $ 16,756 $ 16,756
General Benefit Contribution from General Fund $ 14,807 $ 14,807 $ 14,807 SUBTOTAL REVENUES $ 32,149 $ 32,149 $ 32,149

DISTRICT EXPENDITURES
District General Expenses (1) $ 236 $ 243 $ 250
Maintenance Division Salaries & Benefits (1) $ 13,905 $ 14,322 $ 14,752 District Engineering and Annual Report (2) $ 1,176 $ 1,188 $ 1,199 Contractual Services $ - $ - $ -
Curb and Sidewalk Maintenance (3) $ 500 $ 500 $ 500
Utilities - Gas & Electric $ 2,398 $ 2,470 $ 2,544
Utilities - Water $ 10,300 $ 10,609 $ 10,927
Utilities - Other $ 766 $ 789 $ 812
Advertising $ 77 $ 77 $ 77
Contra Costa County Collection Fee (4) $ 47 $ 47 $ 47
Supplies - Landscaping Material and Equipment $ 900 $ 900 $ 900 SUBTOTAL EXPENDITURES $ 30,304 $ 31,144 $ 32,009
Reserve Balance
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 15,152 $ 15,572 $ 16,005 Reserve Fund Adjustments (5) $ - $ - $ -
Estimated Operating Reserve Fund Ending Balance 6/30 $ 15,152 $ 15,572 $ 16,005 Estimated Capital Reserve Fund Beginning Balance 7/1 $ 19,809 $ 21,234 $ 21,806 Reserve Fund Adjustments (5) $ 1,845 $ 1,005 $ 140
Estimated Capital Reserve Fund Ending Balance 6/30 $ 21,653 $ 22,238 $ 21,946 TOTAL RESERVE BALANCE: $ 36,806 $ 37,811 $ 37,951
Total Assessable Acreage/EDU (16 parcels) 20.390 20.390 20.390 Proposed Assessment Rate $ 821.76 $ 821.76 $ 821.76
Maximum Allowable Assessment (6) $ 821.76 $ 821.76 $ 821.76 Total Proposed Assessment $ 16,756 $ 16,756 $ 16,756
1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years include a 1% escalator. 3 Costs to identify and repair large cracks & lifts in curbs and sidewalks as needed. 4 County fee to place assessments onto the tax roll.
5 Contributions to or Deductions from the Reserve Fund(s) to keep assessments below Max. or add to the funds. 6 Max. Assessment rate was estabished at the time of formation. There is no allowable inflationary adjustment.

Future Year Projected Budgets assume a 2% or 3% increase to expenditures.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
12 Zone 5-B
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25

DISTRICT REVENUES
Balance Forward $ 15,331 $ 10,179 $ 4,318
Interest $ 325 $ 325 $ 325
Assessments $ 9,284 $ 9,284 $ 9,284
General Benefit Contribution from General Fund $ 12,278 $ 12,278 $ 12,278 SUBTOTAL REVENUES $ 21,887 $ 21,887 $ 21,887

DISTRICT EXPENDITURES
District General Expenses (1) $ 196 $ 202 $ 208
Maintenance Division Salaries & Benefits (1) $ 12,317 $ 12,687 $ 13,067 District Engineering and Annual Report (2) $ 975 $ 985 $ 995 Contractual Services $ - $ - $ -
Curb and Sidewalk Maintenance (3) $ 500 $ 500 $ 500
Utilities - Gas & Electric $ 1,989 $ 2,035 $ 2,096
Utilities - Water $ 8,662 $ 8,922 $ 9,190
Utilities - Other $ 635 $ 654 $ 674
Advertising $ 64 $ 64 $ 64
Contra Costa County Collection Fee (4) $ 50 $ 50 $ 50
Supplies - Landscaping Material and Equipment $ 1,650 $ 1,650 $ 1,650 SUBTOTAL EXPENDITURES $ 27,038 $ 27,748 $ 28,493
Reserve Balance
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 13,519 $ 10,179 $ 4,318 Reserve Fund Adjustments (5) $ (3,340) $ (5,862) $ (6,606) Estimated Operating Reserve Fund Ending Balance 6/30 $ 10,179 $ 4,318 $ (2,289) Estimated Capital Reserve Fund Beginning Balance 7/1 $ - $ - $ - Reserve Fund Adjustments (5) $ - $ - $ -
Estimated Capital Reserve Fund Ending Balance 6/30 $ - $ - $ - TOTAL RESERVE BALANCE: $ 10,179 $ 4,318 $ (2,289)
Total Assessable Acreage/EDU (27 parcels) 17.926 17.926 17.926 Proposed Assessment Rate $ 517.88 $ 517.88 $ 517.88
Maximum Allowable Assessment (6) $ 517.88 $ 517.88 $ 517.88 Total Proposed Assessment $ 9,284 $ 9,284 $ 9,284
1 City Engineering and Public Works maintenance staff time devoted to the District. 2 Dist Eng & Annual Rpt costs for future years include a 1% escalator. 3 One-time cost to identify and repair large cracks & lifts in curbs and sidewalks. 4 County fee to place assessments onto the tax roll.
5 Contributions to or Deductions from the Reserve Fund(s) to keep assessments below Max. or add to the funds. 6 Max. Assessment rate was estabished at the time of formation. There is no allowable inflationary adjustment. * If expenditures continue at the projected rate, assessment balancing measures will be needed in FY 2025/26.

Future Year Projected Budgets assume a 2% or 3% increase to expenditures.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
13 Zone 6
Proposed
Budget
FY 22/23
Projected
Budget
FY 23/24
Projected
Budget
FY 24/25

DISTRICT REVENUES
Balance Forward $ 99,771 $ (0) $ (24,169)
Interest $ 5,959 $ 6,145 $ 6,437
Assessments (1) $ 170,244 $ 175,582 $ 183,909
General Benefit Contribution from General Fund $ 17,638 $ 17,638 $ 17,638 SUBTOTAL REVENUES $ 193,840 $ 199,365 $ 207,984

DISTRICT EXPENDITURES
District General Expenses (2) $ 618 $ 637 $ 656
Maintenance Division Salaries & Benefits (2) $ 4,998 $ 5,148 $ 5,302 District Engineering and Annual Report (3) $ 2,257 $ 2,280 $ 2,302 Contractual Services/Construction (4) $ 165,614 $ 170,000 $ 170,000 Tree Replacement Project (5) $ 90,000 $ - $ -
Assessment Increase Project (6) $ - $ 15,000 $ -
Curb and Sidewalk Maintenance $ - $ - $ -
Utilities - Gas & Electric $ 18,224 $ 18,224 $ 18,224
Utilities - Water $ 11,114 $ 11,448 $ 11,791
Utilities - Other $ 388 $ 400 $ 412
Advertising $ 148 $ 148 $ 148
Contra Costa County Collection Fee (7) $ 50 $ 50 $ 50
Supplies - Landscaping Material and Equipment $ 200 $ 200 $ 200 SUBTOTAL EXPENDITURES $ 293,611 $ 223,533 $ 209,085
Reserve Balance
Estimated Operating Reserve Fund Beginning Balance 7/1 $ 99,771 $ (0) $ (24,169) Reserve Fund Adjustments (8) $ (99,771) $ (24,168) $ (1,101) Estimated Operating Reserve Fund Ending Balance 6/30 $ (0) $ (24,169) $ (25,270) Estimated Capital Reserve Fund Beginning Balance 7/1 $ - $ - $ - Reserve Fund Adjustments (8) $ - $ - $ -
Estimated Capital Reserve Fund Ending Balance 6/30 (8) $ - $ - $ - TOTAL RESERVE BALANCE: $ (0) $ (24,169) $ (25,270)
Total Assessable Acreage/EDU (22 parcels) 40.294 40.294 40.294 Total Assessable Linear Feet 1,128 1,128 1,128
Proposed Assessment Rate (9) Varies Varies Varies
Maximum Allowable Assessment (10) Varies Varies Varies
1 Assessments for 2022-23 have increased by the allowable CPI. Refer to page 22 of this Report for details. 2 City Engineering and Public Works maintenance staff time devoted to the District. 3 Dist Eng & Annual Rpt costs for future years include a 1% escalator. 4 Downtown Property Management Maintenance Contract.
5 Downtown tree replacement capital project.
6 Proposed Proposition 218 assessment increase project as expenses are exceeding revenues. 7 County fee to place assessments onto the tax roll.
8 Contributions to or Deductions from the Reserve Fund(s) to keep assessments below Max. or add to the funds. and discuss with the Downtown Property Manager, and perform the work when sufficient capital reserve funds are available. 9 Proposed Assessment Rates were established at the time of formation, and vary for each Zone in the District. 10 Maximum Assessment Ranges are detailed in this Engineer's Report.

Future Year Projected Budgets assume a 2% or 3% increase to expenditures.

Other Areas: $1,155.60 plus $4.57/LF to $1,733.40 plus $6.86/LF of parcel frontage.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
14 PART 3 – ASSESSMENT DIAGRAM
A diagram showing the exterior boundaries of each Zone within the District 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 also included in Appendix B of the Report.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
15 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 receive 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 which have been 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 costs to maintain and service the improvements are strictly the obligation of the properties within the District.

General Benefit
Although the improvements may be visible to passersby or to the public at large, the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properties within the District. It has been determined however, due to limited access or use by properties or individuals outside the District, the City will contribute an amount to account for the incidental general benefits conferred to those outside properties or individuals.

The City contribution is shown on the Cost Estimate pages in Part 2 of this Report.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
16 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. 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 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, weighted 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. 20
City of Pleasant Hill
Fiscal Year 2022/2023
17 The benefit formula used to determine the financial obligation for each parcel is based on the benefit received from improvements and services provided by each assessed parcel. 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.

Each Zone in the District assesses developed property on the basis of acreage for the maintenance and operation of the District improvements. District costs include all incidentals and appurtenances related to the maintaining, operating or servicing the improvements described herein.

There are also certain parcels within Zone 2 that are assessed an additional amount based on linear foot (“LF”) of parcel frontage. The parcels affected in Zone 2, are assessed $4.58/LF and are shown on the Assessment Roll. The additional assessment for frontage funds the Measure J improvements installed along Monument Boulevard and Buskirk Avenue.

In November 2004, Contra Costa County voters approved Measure J. The measure provided for the continuation of the County's half-cent transportation sales tax measure for 25 more years. As with Measure C (the original 1988 transportation sales tax measure); Measure J revenues are used to fund a voter-approved Expenditure Plan of transportation programs and projects.

The total estimated cost of the improvements has been divided among the several parcels of land within the District in proportion to the estimated special benefits received by the parcels benefiting from the improvements.

Zones 1 – 5
The method used by the engineer to apportion the costs among the benefitting properties follows:

1. Separate zones of service have been identified on the assessment diagram.

2. The estimated fiscal year operating cost within each Zone has been calculated, with incidental expenses and contingencies added to the operating costs in each Zone on a pro rata basis.

3. The benefits received from the landscaping and lighting improvements relate to land area and to land use in equal proportion. Assessed area units were, therefore, assigned to each parcel within the District as follows:
a) Improved parcels were assigned an EDU based on the improved acreage as determined by the County Assessor.
b) Vacant (unimproved) lots were assigned an EDU based on one-half the parcel acreage,reflecting the absence of user benefit.

4. The basic assessment for each parcel (exclusive of Measures C and J improvements) was calculated by multiplying the assigned EDU times the assessment rate.

5. At the time of formation (1998), the City Council modified the Engineer’s Report prior to finalizing the formation of the District. The modifications included the following:

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
18 a) In Zone 5, parcel numbers 152-240-021 (currently 152-240-027); 153-040-047 and 153-050-054 were to be excluded from the assessment. These parcels are churches or civic organizations and at the time, these property types were typically not assessed due to the services they provided to the community in general. Parcel numbers 153-050-057 and 153-050-058 were also excluded since they are also a church (with a parking lot). b) In Zone 2, parcel number 148-042-005 (currently 148-042-009) had its assessment/EDU reduced by half to reflect the fact that it is and was a vacant parcel and serves as an open space area.

6. The Sun Valley Mall, in Zone 1, was assigned an EDU for a depth of 150 feet along its entire frontage for the special benefit received from the landscaping and lighting on Contra Costa Boulevard. This reduction reflects the fact that the Mall provides public landscaping and lighting on Willow Pass Road in Concord.

7. Parcels in Zone 1, APN’s 127-270-001 through 005, were assessed by the formation engineer according to the pro-rata share of the acreage of the parking area (parcel 005). The engineer applied the assessment rate to the area of parcel 005 and then spread the assessment back to the other four parcels based on the acreage percentage of those remaining parcels.

8. Parcel No. 127-032-042, in Zone 1, is a corner lot and fronts on Willow Pass Road. This parcel was assigned an EDU based one-half the parcel acreage, reflecting corner relief.

9. The combined total EDU for parcels 153-300-001, 002, 003 and 004 (formerly K Mart/Safeway), in Zone 1, were reduced by 4.17 acres reflecting a credit for the flowage easement over the property. In FY 19/20, there was a parcel merger and reconfiguration resulting in new parcel numbers 153-300-005, 008, 009 and 010.

10. In FY 22/23, Zone 1 had additional parcel changes resulting in 1 more parcel and 2.48 in additional acreage. This increased the total Zone 1 EDU from 136.213 to 138.352. APN’s 153-300-004 and 153- 300-010 became, 153-300-012; 153-300-013 and 153-300-014.

11. The total estimated costs in Zones 1 and 2 including incidental expense were reduced by a contribution from the General Fund. The amount of this contribution is based upon revenues collected pursuant to the former Pleasant Hill Unified Street Lighting District No. 1, respectively in each Zone.

12. Assessments in Zone 5 were calculated utilizing the amended methodology approved by the City Council on February 24, 1992, Resolution Number 12-92. Assessments in Zone 5 were reduced by a contribution from the City intended to offset the approximate cost to maintain the "pork chop" traffic islands at the intersection of Taylor Boulevard and Pleasant Hill Road. The rate of Zone 5 parcels on Taylor Boulevard, Civic Drive and Norse Drive was reduced by a factor of 0.63, reflecting the reduced maintenance costs for that area. The rate for APN’s 153-050-014, 153-050-052 (the Pleasant Hill Executive Park) and 153-050-059 (the former American States Insurance parcel) were not reduced, reflecting increased user benefit for these parcels due to additional floor space, as these parcels contain 2-story buildings. Beginning in FY 20/21, the budget for Zone 5 was split into two separate budgets (5A and 5B), to reflect the differing assessment rates described above. The total expenditures for Zone 5 are divided between 5A and 5B on a pro-rata basis, by the total EDU in each area.

Parcel areas used in this report to determine relative benefit are based upon information available with the County Assessor. All assessments have been rounded to the nearest even cent.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
19 The table below indicates the basic assessment per improved acre for each Zone. Assessments for the previous two years and the assessment per lineal foot for Measure J improvements in Zone 2 are also indicated.

Assessment Rates – Zones 1 through 5
Zone Location FY 20/21
Rate
FY 21/22
Rate
Proposed
FY 22/23
Rate
1 C.C. Blvd, Chilpancingo Pkwy, Golf Club Rd, Ellinwood Dr, Woodsworth Ln, Cleaveland Rd & Gregory Ln $1,155.60 $1,155.60 $1,155.60 2* Monument Blvd, Buskirk Ave & Lisa Ln $349.89 $774.00 $774.00 Measure J (Linear Foot) $4.58 $4.58 $4.58
3 Hookston Rd, Estland Way, Vincent Rd, Oak Park Blvd,
Buskirk Ave, Coggins Dr & N. Main St $279.27 $279.27 $279.27 4 Pleasant Hill Rd & Gregory Ln $605.00 $605.00 $605.00 5A & 5B Pleasant Hill Rd, Taylor Blvd, Morello Ave, Civic Dr, Norse Dr, Apollo Way & Devon Ave.
$821.76
$517.88
$821.76
$517.88
$821.76
$517.88
Assessment Range Formula for Zones 1 through 5
At the time of formation, the assessment levied per EDU for Zones 1 through 5 were established as shown above. There is no provision to increase the established assessment rate for these Zones. If the assessment rate in any year is proposed to exceed the established rate, the City must comply with Article XIII D, Section 4c of the California Constitution.
*During a routine parcel audit performed by Harris & Associates, the Formation Engineer’s Report for AD 20 was reviewed as a reference source. The initial assessment rate for Zone 2 was established at $774.00 when the District was formed (FY 88/89). This rate was approved by the property owner(s) at that time and was authorized by the City Council. California Government Code Section 53753 (2), (B) states that a previously approved tax, fee, assessment or charge, so long as it is not increased beyond the previously approved rate, is not considered an “increased” assessment.

Because the City Council initially authorized an assessment rate for Zone 2 of $774.00, Zone 2 was assessed at that rate again beginning in FY 21/22. The additional assessment revenue resulting from assessing the authorized rate for Zone 2 was anticipated to eliminate the Zone deficit within a period of approximately four years however, due to cost reductions in FY 21/22 in combination with the $774.00 assessment, the fund is currently balanced.

Zone 6
All of the improvements to be serviced and maintained within Zone 6 of the assessment district have been constructed for the benefit of the properties within the Zone and are of special benefit to those properties. The maintenance and servicing of the improvements enhances the quality of life on a day to day basis by providing an attractive, clean, safe and secure environment in which to live and work.

Benefit Assumptions

1. Certain parcels formerly within Zone 1, and not also within Subdivision 8240 “Downtown Pleasant Hill” (Tract 8240), are specially benefitted by the landscaping and lighting improvements on Contra Costa Boulevard, Monument Boulevard, Boyd Road, North Main Street and Cleveland Road. These parcels are identified as: 1) the Terraces; 2) the Courtyard Hotel and Courtyard Shopping Center; 3) the Cal Fed Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
20 Bank Building (now Citi Bank); 4) the Wells Fargo Building; 5) the Hotel site south of Boyd Road at N.

Main Street (Hyatt House). These properties primarily benefit from the former Zone 1 benefit derived by these properties, and continues to be proportionate to those improvements (i.e. with or without the Measure C supplement). As such, these properties are assessed at the Zone 1 rate, with applicable linear footage also assessed.

2. The benefit received by parcels assessed within Tract 8240 is proportionate to the area of the parcel as it relates to the total area within Tract 8240. These lots appear on the recorded final map of Tract 8240, lots A, B, C, D, E, H, I, J and K. Parcel area, as it relates to parcel use, is an effective measurement of the special benefit received by each parcel respectively from the improvements. Parcels F and G are residential properties not included in the District.

3. The City Hall property benefits from the maintenance of landscaping and lighting improvements, particularly the maintenance of the frontage improvements on Gregory Lane, Cleaveland Road and Trelany Road. These benefits constitute special benefit and are assessable. The City however pays for the maintenance costs in lieu of paying the assessment.

4. Additionally, maintenance of the landscaping and lighting improvements at City Hall is of special benefit to the properties adjoining Tract 8240.

5. The following parcels receive no special benefit from the improvements:
a. 150-300-041 (Park at City Hall)
b. 149-110-056 (Soldiers Memorial Monument)
c. 148-020-012 (Contra Costa Boulevard)
(a and b are sources rather than recipients of benefit; c is a road right of way)

6. General Benefits are those benefits derived by property or persons outside the District. The properties on the west side of Cleaveland Road that are not in the District, benefit from the improvements on Cleaveland Road. These benefits are not assessable to parcels in Zone 6.

General Benefit

1. The City Hall frontage benefit is estimated at Zone 1 rates as shown in the table below. As previously stated, the City performs the maintenance of these improvements and is therefore not assessed.

APN Zone 1 Rate Area Amount
150-181-050 $1,155.60 3.560 $4,113.94

2. General benefit for the parcels along the west side of Cleaveland Road are estimated based upon parcel area and Zone 1 rates to be:

APN(s) Zone 1 Rate Area Amount
150-170-073 $1,155.60 0.97 $1,120.93
Bk 150 Pg 23 (Tr. 5647) $1,155.60 1.40 $1,617.84
Bk 150 Pg 25 (Tr. 235771) $1,155.60 0.83 $959.15
$3,697.92
Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
21 3. The City contribution for benefits received by Parcels F and G of Tract 8240 (residential parcels) and #70 Cleaveleand Road is estimated as 50% of the Zone 6 assessment that would otherwise apply ($6,634.00 in FY 99/00 and $9,288.00 maximum).

4. The contribution from former Zone 1 General Fund is considered to offset any general benefit not linked to property on Contra Costa Boulevard and Monument Boulevard ($6,930.00).

5. The City benefits received by properties in Zone 6, other than City Hall, from the maintenance of the grounds at City Hall was estimated in the initial report (August 1999) to be equal to $42,851 - $35,039 or $7,812.00. The general benefit contribution is reduced by this amount.

A summary of the Zone 6 general benefit contribution is shown on the table below:

Summary of Zone 6 General Benefit Contribution
City Hall Frontage (Zone 1 Transfer) $4,113.94
West side of Cleaveland Road $3,697.92
Parcels F & G $6,634.00
Zone 1 General Fund $6,930.00
Less Zone 6 benefit from City Hall ($7,812.00)
Total Zone General Benefit $13,563.86
Calculation of Zone 6 Assessments:

The net cost of the improvements within Zone 6 has been divided among the several parcels of land within the Zone in proportion to the estimated special benefits to be received by the parcels benefiting from the improvements.

The method used to calculate the assessment for each parcel follows:

1. The assessment rates per acre for the following Assessor’s Parcel Numbers are assigned at the F Y 98/99 Zone 1 rates ($1,155.60). The assessment for these parcels also includes a rate of $4.57 per linear foot of street frontage. The assessment calculation for these parcels is shown on the Assessment Roll in Appendix A.

APN Description
148-020-010 Terraces
127-110-026 Courtyard Hotel
127-110-027 Courtyard Center
150-300-015
150-210-059
Citi Bank (formerly Wells Fargo)

2. Incidental expenses include the cost of the Engineer’s Report, legal costs, advertising costs and City staff time in coordinating the annual levy process for the District.

3. The net amount to be assessed is calculated as the total Zone 6 maintenance plus incidental expenses, less the City Contributions as shown.

Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
22 The maximum assessment to the Tract 8240 lots in any future year subject to adjustment by the CPI will be calculated according to the method described for the FY 99/00 fiscal year substituting the amounts indicated in Part 2C of the initial report under the column entitled “Maximum Zone 6”. The maximum assessments for the Terraces and other parcels not within Tract 8240 assume a 50% increase in the maintenance effort and cost on Contra Costa and Monument Boulevards within Zone 6.

Assessment Range Formula – Zone 6
Each year, the Maximum Assessment rate shall be increased for inflation by the annual change in the Consumer Price Index (CPI), during the preceding calendar year, for All Urban Consumers, for the San Francisco-Oakland-Hayward areas, published by the United States Department of Labor, Bureau of Labor Statistics. Should the stated index be discontinued, a reasonably equivalent index should be utilized annually. The actual annual assessment rate levied in any fiscal year for Zone 6 may not exceed the established maximum allowed (adjusted by CPI) annual assessment rate for that year without receiving property owner approval for the increase. The actual assessment rate shall be as approved by the City Council, not to exceed the maximum allowed annual assessment rate for such fiscal year.

For FY 22/23, the Maximum Assessment Rate for Tract 8240 is proposed to be increased by the annual CPI of 3.21%.

This results in an assessment rate per acre of $7,145.33. The following tablestrack the Maximum Assessment (adjusted annually) as well as the Actual Assessment applied during that fiscal year.

Tract 8240 CPI History
Other Zone 6 Parcels CPI History (Acreage)
Other Zone 6 Parcels CPI History (Linear Foot)
Fiscal Annual CPI Adjusted Max. Actual
Year CPI % Calculation Assessment/Acre Assessment/Acre
2019/2020 N/A N/A $6,614.00 $6,614.00
2020/2021 2.9% 1.029000001 $6,805.81 $6,805.81
2021/2022 1.72% 1.017220105 $6,923.00 $6,923.00
2022/2023 3.21% 1.032114341 $7,145.33 $7,145.33
Fiscal Annual CPI CPI Change to Min. Assessment Max. Assessment Actual Year CPI % Calculation Rate/Acre Range/Acre Range/Acre Rate Applied 2019/2020 N/A N/A $1,155.60 $1,155.60 $1,733.40 $1,155.60 2020/2021 2.9% 1.029000001 $1,189.11 $1,155.60 $1,733.40 $1,155.60 2021/2022 1.72% 1.017220105 $1,209.59 $1,155.60 $1,733.40 $1,155.60 2022/2023 3.21% 1.032114341 $1,248.43 $1,155.60 $1,733.40 $1,248.43 Fiscal Annual CPI CPI Change to Min. Assessment Max. Assessment Actual Year CPI % Calculation Rate/Acre Range/Acre Range/Acre Rate Applied 2019/2020 N/A N/A $4.57 $4.57 $6.86 $6.86
2020/2021 2.9% 1.029000001 $4.70 $4.57 $6.86 $6.86
2021/2022 1.72% 1.017220105 $4.78 $4.57 $6.86 $6.86
2022/2023 3.21% 1.032114341 $4.94 $4.57 $6.86 $6.86
Engineer’s Report
Assessment District No. 20
City of Pleasant Hill
Fiscal Year 2022/2023
23 The proposed CPI increase for Tract 8240 this year, as well as the increases up to the maximum amounts for acreage and linear foot for the other Zone 6 parcels, is necessary because expenses are exceeding revenues for the Zone. If this trend continues, a Proposition 218 property owner ballot measure will be required in order to increase assessments beyond the current maximums
Operating Reserve
The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Funds raised by collection of assessments shall be used only for the purpose as 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 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 Operating Reserve as detailed above, an agency may create a capital reserve to fund items that will require replacement at some point, due to limited useful life. These items may include but are not limited to the asphalt path in each subdivision, sidewalks, street trees, streetlights, etc. The estimated beginning and ending Capital Reserve fund balances for FY 22/23 are shown in the Cost Estimate table.

Any additional surplus funds, in excess of the 50% Operating Reserve or identified Capital Reserve costs, must be carried over to the next fiscal year.

Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
24 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 are considered to 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 2022-23
25 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
125-050-0131 0.357 0.357 $1,155.60 $412.54
125-050-0251 1.23 1.23 $1,155.60 $1,421.38
125-050-0271 0.03 0.03 $1,155.60 $34.66
125-050-0281 3.822 3.32199 $1,155.60 $3,838.90
125-250-0041 0.855 0.855 $1,155.60 $988.04
125-250-0081 0.67 0.67 $1,155.60 $774.26
125-250-0111 0.306 0.306 $1,155.60 $353.62
125-250-0121 0.627 0.627 $1,155.60 $724.56
125-250-0141 0.467 0.467 $1,155.60 $539.66
125-250-0171 0.627 0.627 $1,155.60 $724.56
125-250-0181 0.0030 $1,155.60 $0.00
125-250-0211 0.77 0.77 $1,155.60 $889.82
125-250-0231 0.67 0.67 $1,155.60 $774.26
125-250-0241 0.025 0.025 $1,155.60 $28.90
125-250-0251 0.87 0.87 $1,155.60 $1,005.38
127-032-0351 0.18 0.18 $1,155.60 $208.00
127-032-0381 0.81 0.81 $1,155.60 $936.04
127-032-0391 0.93 0.93 $1,155.60 $1,074.70
127-032-0421 0.86 0.43001 $1,155.60 $496.92
127-032-0431 0.48 0.48 $1,155.60 $554.68
127-032-0441 0.377 0.377 $1,155.60 $435.66
127-032-0451 0.55 0.55 $1,155.60 $635.58
127-032-0461 0.36 0.36 $1,155.60 $416.02
127-040-0141 0.090 $1,155.60 $0.00
127-040-0191 0.74 0.74 $1,155.60 $855.14
127-040-0201 0.967 0.967 $1,155.60 $1,117.46
127-050-0401 0.180 $1,155.60 $0.00
127-050-0521 0.589 0.589 $1,155.60 $680.64
127-050-0531 0.118 0.118 $1,155.60 $136.36
127-050-0541 0.159 0.159 $1,155.60 $183.74
127-050-0571 0.0374 0.0374 $1,155.60 $43.22
127-050-0581 0.13 0.13 $1,155.60 $150.22
127-050-0641 0.56 0.56 $1,155.60 $647.14
127-050-0651 0.29 0.29 $1,155.60 $335.12
127-050-0671 0.42 0.42 $1,155.60 $485.36
127-050-0681 0.61 0.61 $1,155.60 $704.92
127-050-0691 3.40 $1,155.60 $0.00
127-050-0701 1.343 0.4477 $1,155.60 $517.36
127-061-0261 1.49 1.49 $1,155.60 $1,721.84
127-061-0301 0.975 0.975 $1,155.60 $1,126.72
127-081-0031 0.24 0.12 $1,155.60 $138.68
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
26 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
127-081-0041 0.760 $1,155.60 $0.00
127-081-0431 0.52 0.52 $1,155.60 $600.92
127-081-0471 1.44 1.44 $1,155.60 $1,664.06
127-081-0481 1.03 1.03 $1,155.60 $1,190.26
127-081-0511 0.71 0.71 $1,155.60 $820.48
127-180-0551 2.54 2.54 $1,155.60 $2,935.22
127-180-0561 1.347 0.674 $1,155.60 $778.88
127-180-0581 1.453 1.453 $1,155.60 $1,679.08
127-210-0131 2.18 2.18 $1,155.60 $2,519.20
127-210-0141 3.880 $1,155.60 $0.00
127-210-0221 0.250 $1,155.60 $0.00
127-210-0271 5.090 $1,155.60 $0.00
127-210-0311 2.43 2.43 $1,155.60 $2,808.10
127-210-0361 1.410 $1,155.60 $0.00
127-210-0371 9.490 $1,155.60 $0.00
127-210-0381 0.70 $1,155.60 $0.00
127-270-0011 0.228 0.711 $1,155.60 $821.64
127-270-0021 0.232 0.711 $1,155.60 $821.64
127-270-0031 0.794 2.56 $1,155.60 $2,958.34
127-270-0041 0.977 3.129 $1,155.60 $3,615.88
127-270-0051 7.1110 $1,155.60 $0.00
150-052-0091 3.616 3.616 $1,155.60 $4,178.64
150-101-0121 0.21 0.21 $1,155.60 $242.68
150-102-0121 0.2 0.2 $1,155.60 $231.12
150-102-0131 0.23 0.23 $1,155.60 $265.78
150-102-0141 0.260 $1,155.60 $0.00
150-103-0081 0.48 0.48 $1,155.60 $554.68
150-103-0131 0.16 0.16 $1,155.60 $184.90
150-103-0161 0.48 0.48 $1,155.60 $554.68
150-121-0021 0.24 0.24 $1,155.60 $277.34
150-123-0231 0.95 0.95 $1,155.60 $1,097.82
150-123-0241 0.18 0.18 $1,155.60 $208.00
150-123-0251 0.346 0.346 $1,155.60 $399.84
150-123-0271 0.33 0.33 $1,155.60 $381.34
150-123-0281 1.02 1.02 $1,155.60 $1,178.72
150-125-0111 0.168 0.168 $1,155.60 $194.14
150-150-0121 0.34 0.34 $1,155.60 $392.90
150-150-0191 0.28 0.28 $1,155.60 $323.56
150-150-0401 0.66 0.66 $1,155.60 $762.70
150-150-0551 0.2 0.2 $1,155.60 $231.12
150-150-0581 0.62 0.62 $1,155.60 $716.48
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
27 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
150-150-0661 0.428 0.428 $1,155.60 $494.60
150-150-0791 1.06 1.06 $1,155.60 $1,224.94
150-150-0801 1.431 1.431 $1,155.60 $1,653.66
150-170-0741 1.511 1.511 $1,155.60 $1,746.12
150-220-0561 0.058 0.058 $1,155.60 $67.02
150-220-0571 0.058 0.058 $1,155.60 $67.02
150-220-0581 0.058 0.058 $1,155.60 $67.02
150-220-0591 0.058 0.058 $1,155.60 $67.02
150-220-0601 0.058 0.058 $1,155.60 $67.02
150-220-0611 0.058 0.058 $1,155.60 $67.02
150-220-0621 0.058 0.058 $1,155.60 $67.02
150-220-0631 0.058 0.058 $1,155.60 $67.02
150-220-0641 0.058 0.058 $1,155.60 $67.02
150-220-0651 0.058 0.058 $1,155.60 $67.02
150-220-0661 0.058 0.058 $1,155.60 $67.02
150-220-0671 0.058 0.058 $1,155.60 $67.02
150-220-0681 0.058 0.058 $1,155.60 $67.02
150-220-0691 0.058 0.058 $1,155.60 $67.02
150-220-0701 0.058 0.058 $1,155.60 $67.02
150-220-0711 0.058 0.058 $1,155.60 $67.02
150-220-0721 0.058 0.058 $1,155.60 $67.02
150-220-0731 0.058 0.058 $1,155.60 $67.02
150-220-0741 0.058 0.058 $1,155.60 $67.02
150-220-0751 0.058 0.058 $1,155.60 $67.02
150-220-0761 0.058 0.058 $1,155.60 $67.02
150-220-0771 0.058 0.058 $1,155.60 $67.02
150-220-0781 0.058 0.058 $1,155.60 $67.02
150-220-0791 0.058 0.058 $1,155.60 $67.02
150-220-0801 0.058 0.058 $1,155.60 $67.02
150-220-0811 0.058 0.058 $1,155.60 $67.02
150-220-0821 0.058 0.058 $1,155.60 $67.02
150-220-0831 0.058 0.058 $1,155.60 $67.02
150-220-0841 0.058 0.058 $1,155.60 $67.02
150-240-0461 0.051 0.051 $1,155.60 $58.94
150-240-0471 0.051 0.051 $1,155.60 $58.94
150-240-0481 0.051 0.051 $1,155.60 $58.94
150-240-0491 0.051 0.051 $1,155.60 $58.94
150-240-0501 0.051 0.051 $1,155.60 $58.94
150-240-0511 0.051 0.051 $1,155.60 $58.94
150-240-0521 0.051 0.051 $1,155.60 $58.94
150-240-0531 0.051 0.051 $1,155.60 $58.94
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
28 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
150-240-054 1 0.051 0.051 $1,155.60 $58.94
150-240-055 1 0.051 0.051 $1,155.60 $58.94
150-240-056 1 0.051 0.051 $1,155.60 $58.94
150-240-057 1 0.051 0.051 $1,155.60 $58.94
150-240-058 1 0.051 0.051 $1,155.60 $58.94
150-240-059 1 0.051 0.051 $1,155.60 $58.94
150-240-060 1 0.051 0.051 $1,155.60 $58.94
150-240-061 1 0.051 0.051 $1,155.60 $58.94
150-240-062 1 0.051 0.051 $1,155.60 $58.94
150-240-063 1 0.051 0.051 $1,155.60 $58.94
150-240-064 1 0.051 0.051 $1,155.60 $58.94
150-240-065 1 0.051 0.051 $1,155.60 $58.94
150-240-066 1 0.051 0.051 $1,155.60 $58.94
150-240-067 1 0.051 0.051 $1,155.60 $58.94
150-240-068 1 0.051 0.051 $1,155.60 $58.94
150-290-001 1 0.096 0.096002077 $1,155.60 $110.94
150-290-002 1 0.097 0.097005884 $1,155.60 $112.10
150-290-003 1 0.170 0.170006923 $1,155.60 $196.46
150-290-004 1 0.205 0.205001731 $1,155.60 $236.90
150-290-005 1 0.568 0 $1,155.60 $0.00
153-030-077 1 1.486 1.486 $1,155.60 $1,717.22
153-030-089 1 0.995 0.995 $1,155.60 $1,149.82
153-030-090 1 0.74 0.74 $1,155.60 $855.14
153-030-095 1 2.474 2.474 $1,155.60 $2,858.96
153-030-106 1 18.396 18.396 $1,155.60 $21,258.42
153-030-107 1 0.771 0.771 $1,155.60 $890.96
153-081-012 1 0.36 0.36 $1,155.60 $416.02
153-081-014 1 0.24 0.24 $1,155.60 $277.34
153-081-015 1 1.67 1.67 $1,155.60 $1,929.86
153-121-038 1 2.68 2.68 $1,155.60 $3,097.00
153-134-025 1 0.307 0.307 $1,155.60 $354.76
153-134-026 1 0.941 0.941 $1,155.60 $1,087.42
153-222-001 1 0.18 0.18 $1,155.60 $208.00
153-222-002 1 0.2 0.2 $1,155.60 $231.12
153-223-012 1 0.18 0 $1,155.60 $0.00
153-223-016 1 0.18 0.18 $1,155.60 $208.00
153-223-019 1 0.36 0.36 $1,155.60 $416.02
153-230-003 1 0.19 0.18599862 $1,155.60 $214.94
153-230-004 1 0.09 0.09300796 $1,155.60 $107.48
153-230-005 1 0.93 0.92900658 $1,155.60 $1,073.56
153-230-007 1 1.00 0.99899619 $1,155.60 $1,154.44
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
29 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
153-230-021 1 0.30 0.3 $1,155.60 $346.68
153-230-022 1 5.59 5.59200415 $1,155.60 $6,462.12
153-230-023 1 0.30 0.3 $1,155.60 $346.68
153-230-024 1 0.60 0.59899619 $1,155.60 $692.20
153-230-025 1 2.30 2.29700588 $1,155.60 $2,654.42
153-250-003 1 0.582 0.582 $1,155.60 $672.56
153-250-004 1 0.554 0.554 $1,155.60 $640.20
153-250-005 1 0.649 0.649 $1,155.60 $749.98
153-250-006 1 0.303 0.303 $1,155.60 $350.14
153-250-007 1 4.678 4.678 $1,155.60 $5,405.90
153-250-008 1 0.72 0.72 $1,155.60 $832.04
153-250-009 1 0.37 0.37 $1,155.60 $427.58
153-270-001 1 0.37 0.37 $1,155.60 $427.58
153-270-002 1 0.57 0.57 $1,155.60 $658.70
153-270-003 1 0.69 0.69 $1,155.60 $797.36
153-270-004 1 1.01 1.01 $1,155.60 $1,167.16
153-270-006 1 0.83 0.83 $1,155.60 $959.14
153-270-007 1 0.4 0.4 $1,155.60 $462.24
153-270-010 1 0.625 0.625 $1,155.60 $722.26
153-270-011 1 1.56 1.56 $1,155.60 $1,802.74
153-270-013 1 0.72 0.72 $1,155.60 $832.04
153-270-014 1 2.13 2.13 $1,155.60 $2,461.42
153-270-015 1 0.29 0.29 $1,155.60 $335.12
153-300-004 1 0.58 0.58 $1,155.60 $670.24
153-300-005 1 1.62 0.00 $1,155.60 $0.00
153-300-008 1 9.95 7.76 $1,155.60 $8,967.46
153-300-009 1 2.32 2 $1,155.60 $2,080.08
153-300-010 1 5.77 4.50 $1,155.60 $5,200.20
172.92 136.213 $157,407.84
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
30 APN Zone Acres EDU
FY 22/23
Assessment
Rate/Acre
FY 22/23
Assessment
/Acre LF Rate L.F.

FY 22/23 LF
Assessment
FY 22/23
Total
Assessment
147-050-033 2 0.099 0 $774.00 $0.00 $0.00
147-050-043 2 0.897 0 $774.00 $0.00 $0.00
147-050-044 2 0.803 0 $774.00 $0.00 $0.00
147-050-050 2 0.883 0 $774.00 $0.00 $0.00
148-010-012 2 0.57 0 $774.00 $0.00 $0.00
148-010-013 2 0.31 0 $774.00 $0.00 $0.00
148-010-019 2 0.278 0.139 $774.00 $107.60 $107.60
148-010-020 2 0.137 0.137 $774.00 $106.04 $106.04
148-010-021 2 0.139 0.139 $774.00 $107.58 $107.58
148-010-022 2 0.34 0.34 $774.00 $263.16 $263.16
148-010-023 2 1.59 1.59 $774.00 $1,230.66 $1,230.66
148-010-024 2 0.36 0.36 $774.00 $278.64 $278.64
148-010-026 2 0.314 0.314 $774.00 $243.04 $243.04
148-010-027 2 2.68 0 $774.00 $0.00 $0.00
148-010-028 2 0.55 0.55 $774.00 $425.70 $425.70
148-010-029 2 1 0 $774.00 $0.00 $0.00
148-010-030 2 0.47 0.47 $774.00 $363.78 $363.78
148-031-008 2 2.167 2.167 $774.00 $1,677.26 $4.58 300.58 $1,376.66 $3,053.92 148-031-010 2 5.447 5.447 $774.00 $4,215.98 $4.58 402.93 $1,845.42 $6,061.40 148-031-011 2 0.547 0.547 $774.00 $423.38 $4.58 104.78 $479.89 $903.28 148-041-028 2 1.23 1.23 $774.00 $952.02 $4.58 95.94 $439.41 $1,391.44 148-041-029 2 1.971 1.971 $774.00 $1,525.55 $4.58 96.04 $439.86 $1,965.42 148-041-030 2 0.631 0.631 $774.00 $488.39 $4.58 138.28 $633.32 $1,121.72 148-041-035 2 0.706 0.706 $774.00 $546.44 $4.58 29.32 $134.29 $680.74 148-041-036 2 5.482 5.482 $774.00 $4,243.07 $4.58 607 $2,780.06 $7,023.14 148-041-037 2 0.254 0.254 $774.00 $196.60 $4.58 276 $1,264.08 $1,460.68 148-042-009 2 1.88 0.94 $774.00 $727.56 $4.58 447 $2,047.26 $2,774.82 148-053-013 2 0.015 0 $774.00 $0.00 2497.87 $11,440.24 $0.00 148-066-009 2 0.015 0 $774.00 $0.00 $0.00
148-090-032 2 0.42 0.42 $774.00 $325.08 $325.08
148-090-033 2 0.58 0.58 $774.00 $448.92 $448.92
148-090-034 2 6.78 6.78 $774.00 $5,247.72 $5,247.72
148-090-035 2 1.78 1.78 $774.00 $1,377.72 $1,377.72
148-090-039 2 2.667 2.667 $774.00 $2,064.26 $2,064.26

41.31 35.64102 $27,586.15 $11,440.24 $39,026.46
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
31 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
148-070-002 3 0.3 0.3 $279.27 $83.78
148-070-003 3 0.31 0.31 $279.27 $86.58
148-070-004 3 3.29 0 $279.27 $0.00
148-070-021 3 0.12 0.12 $279.27 $33.52
148-070-022 3 0.12 0.12 $279.27 $33.52
148-070-023 3 0.12 0.12 $279.27 $33.52
148-070-024 3 0.12 0.12 $279.27 $33.52
148-070-025 3 0.12 0.12 $279.27 $33.52
148-070-026 3 0.12 0.12 $279.27 $33.52
148-070-027 3 0.12 0.12 $279.27 $33.52
148-070-028 3 0.12 0.12 $279.27 $33.52
148-070-029 3 0.12 0.12 $279.27 $33.52
148-070-030 3 0.12 0.12 $279.27 $33.52
148-070-031 3 0.12 0.12 $279.27 $33.52
148-070-032 3 0.12 0.12 $279.27 $33.52
148-070-033 3 0.12 0.12 $279.27 $33.52
148-070-034 3 0.12 0.12 $279.27 $33.52
148-070-035 3 0.12 0.12 $279.27 $33.52
148-070-036 3 0.12 0.12 $279.27 $33.52
148-070-037 3 0.12 0.12 $279.27 $33.52
148-070-038 3 0.12 0.12 $279.27 $33.52
148-070-039 3 0.12 0.12 $279.27 $33.52
148-070-040 3 0.12 0.12 $279.27 $33.52
148-070-041 3 0.12 0.12 $279.27 $33.52
148-070-042 3 0.12 0.12 $279.27 $33.52
148-070-043 3 0.12 0.12 $279.27 $33.52
148-070-044 3 0.12 0.12 $279.27 $33.52
148-070-045 3 0.12 0.12 $279.27 $33.52
148-070-046 3 0.12 0.12 $279.27 $33.52
148-070-047 3 0.12 0.12 $279.27 $33.52
148-070-048 3 0.12 0.12 $279.27 $33.52
148-070-049 3 0.12 0.12 $279.27 $33.52
148-070-050 3 0.12 0.12 $279.27 $33.52
148-070-051 3 0.12 0.12 $279.27 $33.52
148-070-052 3 0.12 0.12 $279.27 $33.52
148-070-053 3 0.12 0.12 $279.27 $33.52
148-070-054 3 0.12 0.12 $279.27 $33.52
148-070-055 3 0.12 0.12 $279.27 $33.52
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
32 148-070-056 3 0.12 0.12 $279.27 $33.52
148-070-057 3 0.12 0.12 $279.27 $33.52
148-070-058 3 0.12 0.12 $279.27 $33.52
APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
148-070-059 3 0.12 0.12 $279.27 $33.52
148-070-060 3 0.12 0.12 $279.27 $33.52
148-070-061 3 0.12 0.12 $279.27 $33.52
148-070-062 3 0.12 0.12 $279.27 $33.52
148-070-063 3 0.12 0.12 $279.27 $33.52
148-070-064 3 0.12 0.12 $279.27 $33.52
148-070-065 3 0.12 0 $279.27 $0.00
148-070-066 3 0.12 0 $279.27 $0.00
148-070-067 3 0.12 0 $279.27 $0.00
148-070-068 3 0.12 0 $279.27 $0.00
148-070-069 3 0.12 0 $279.27 $0.00
148-070-007 3 0.4 0 $279.27 $0.00
148-070-015 3 0.236 0.236 $279.27 $65.90
148-070-017 3 0.52 0.52 $279.27 $145.22
148-070-020 3 1.387 1.387 $279.27 $387.34
148-090-008 3 0.105 0.105 $279.27 $29.32
148-090-028 3 0.89 0.89 $279.27 $248.56
148-100-024 3 0.33 0.33 $279.27 $92.16
148-100-039 3 1.17 0 $279.27 $0.00
148-100-045 3 2.47 2.47 $279.27 $689.80
148-100-056 3 0.005 0 $279.27 $0.00
148-100-058 3 3.108 3.108 $279.27 $867.98
148-100-059 3 4.371 4.371 $279.27 $1,220.68
148-100-063 3 0.248 0.248 $279.27 $69.26
148-100-064 3 1.825 1.825 $279.27 $509.66
148-360-008 3 1.12 1.12 $279.27 $312.78
148-360-010 3 6.072 6.072 $279.27 $1,695.72
148-360-024 3 0.75 0 $279.27 $0.00
148-360-027 3 4.956 0 $279.27 $0.00
148-360-028 3 1.615 1.615 $279.27 $451.02
148-360-030 3 4.013 4.013 $279.27 $1,120.72
148-360-031 3 2.547 0 $279.27 $0.00
148-372-007 3 0.94 0.94 $279.27 $262.52
148-372-008 3 14.883 14.883 $279.27 $4,156.38
148-372-010 3 0.67 0.67 $279.27 $187.12
148-372-012 3 1.02 1.02 $279.27 $284.86
148-372-013 3 0.66 0.66 $279.27 $184.32
148-372-014 3 1.04 1.04 $279.27 $290.44
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
33 148-371-010 3 0.29 0.29 $279.27 $80.98
148-371-011 3 0.755 0.755 $279.27 $210.84
148-371-012 3 1 1 $279.27 $279.28
APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
148-371-013 3 1 1 $279.27 $279.28
148-371-014 3 0.651 0.651 $279.27 $181.80
148-371-015 3 1.748 1.748 $279.27 $488.16
148-490-001 3 0.12 0.12 $279.27 $33.52
148-490-002 3 0.12 0.12 $279.27 $33.52
148-490-003 3 0.12 0.12 $279.27 $33.52
148-490-004 3 0.12 0.12 $279.27 $33.52
148-490-005 3 0.12 0.12 $279.27 $33.52
148-490-006 3 0.12 0.12 $279.27 $33.52
148-490-007 3 0.12 0.12 $279.27 $33.52
148-490-008 3 0.12 0.12 $279.27 $33.52
148-490-009 3 0.12 0.12 $279.27 $33.52
148-490-010 3 0.12 0.12 $279.27 $33.52
148-490-011 3 0.12 0.12 $279.27 $33.52
148-490-012 3 0.12 0.12 $279.27 $33.52
148-490-013 3 0.12 0.12 $279.27 $33.52
148-490-014 3 0.12 0.12 $279.27 $33.52
148-490-015 3 0.12 0.12 $279.27 $33.52
148-490-016 3 0.12 0.12 $279.27 $33.52
148-490-017 3 0.12 0.12 $279.27 $33.52
148-490-018 3 0.12 0.12 $279.27 $33.52
148-490-019 3 0.12 0.12 $279.27 $33.52
148-490-020 3 0.12 0.12 $279.27 $33.52
148-490-021 3 0.12 0.12 $279.27 $33.52
148-490-022 3 0.12 0.12 $279.27 $33.52
148-490-023 3 0.12 0.12 $279.27 $33.52
148-490-024 3 0.12 0.12 $279.27 $33.52
148-490-025 3 0.12 0.12 $279.27 $33.52
148-490-026 3 0 0 $279.27 $0.00
148-490-028 3 0.12 0.12 $279.27 $33.52
148-490-029 3 0.12 0.12 $279.27 $33.52
148-490-030 3 0.12 0.12 $279.27 $33.52
148-490-031 3 0.12 0.12 $279.27 $33.52
148-490-032 3 0.12 0.12 $279.27 $33.52
148-490-033 3 0.12 0.12 $279.27 $33.52
148-490-034 3 0.12 0.12 $279.27 $33.52
148-490-035 3 0.12 0.12 $279.27 $33.52
148-490-036 3 0.12 0.12 $279.27 $33.52
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
34 148-490-037 3 0.12 0.12 $279.27 $33.52
148-490-038 3 0.12 0.12 $279.27 $33.52
148-490-039 3 0.12 0.12 $279.27 $33.52
APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
148-490-040 3 0.12 0.12 $279.27 $33.52
148-490-041 3 0.12 0.12 $279.27 $33.52
148-490-042 3 0.12 0.12 $279.27 $33.52
148-490-043 3 0.12 0.12 $279.27 $33.52
148-490-044 3 0.12 0.12 $279.27 $33.52
148-490-045 3 0.12 0.12 $279.27 $33.52
148-490-046 3 0.12 0.12 $279.27 $33.52
148-490-047 3 0.12 0.12 $279.27 $33.52
148-490-048 3 0.12 0.12 $279.27 $33.52
148-490-049 3 0 0 $279.27 $0.00
149-110-087 3 0.14 0 $279.27 $0.00
149-122-001 3 0.12 0.12 $279.27 $33.52
149-122-002 3 0.039 0.039 $279.27 $10.90
149-122-017 3 0.36 0 $279.27 $0.00
149-122-021 3 0.514 0.514 $279.27 $143.54
149-122-023 3 0.039 0.039 $279.27 $10.90
149-122-024 3 0.517 0 $279.27 $0.00
149-122-026 3 1.858 1.858 $279.27 $518.88
149-122-027 3 0.073 0.073 $279.27 $20.38
149-122-028 3 0.293 0.293 $279.27 $81.82
149-241-010 3 0.262 0.262 $279.27 $73.16
149-253-013 3 0.32 0.32 $279.27 $89.36
149-253-016 3 0.228 0.228 $279.27 $63.68
149-253-028 3 0.22 0.22 $279.27 $61.44
149-253-029 3 0.294 0.294 $279.27 $82.10
149-270-006 3 0.41 0.41 $279.27 $114.50
149-270-008 3 0.43 0.43 $279.27 $120.08
149-270-036 3 1.5 0 $279.27 $0.00
149-270-037 3 1.41 1.41 $279.27 $393.78
149-270-038 3 0.12 0.12 $279.27 $33.52
149-270-039 3 1.26 1.26 $279.27 $351.88
149-284-005 3 0.21 0.21 $279.27 $58.64
149-284-006 3 2.626 2.626 $279.27 $733.36
149-284-007 3 0.159 0.159 $279.27 $44.40
149-284-008 3 0.145 0.145 $279.27 $40.50
149-284-012 3 0.277 0.277 $279.27 $77.36
170-040-043 3 0.11 0.11 $279.27 $30.72
170-040-044 3 0.33 0.33 $279.27 $92.16
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
35 170-040-058 3 0.23 0.23 $279.27 $64.24
170-050-001 3 0.31 0.31 $279.27 $86.58
170-050-003 3 0.24 0.24 $279.27 $67.02
APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
170-050-026 3 0.59 0 $279.27 $0.00
170-050-028 3 0.39 0.39 $279.27 $108.92
170-050-029 3 0.23 0.23 $279.27 $64.24
170-050-031 3 0.32 0.32 $279.27 $89.36
170-050-032 3 0.74 0 $279.27 $0.00
170-061-022 3 0.23 0.23 $279.27 $64.24
170-061-024 3 0.321 0.321 $279.27 $89.64
170-091-006 3 0.207 0.207 $279.27 $57.80
170-091-007 3 0.207 0.207 $279.27 $57.80
170-091-008 3 0.2 0 $279.27 $0.00
170-091-015 3 0.81 0 $279.27 $0.00
170-091-017 3 0.15 0 $279.27 $0.00
170-091-018 3 0.2 0 $279.27 $0.00
170-092-032 3 0.21 0.21 $279.27 $58.64
170-092-039 3 0.22 0.22 $279.27 $61.44
170-092-040 3 0.19 0 $279.27 $0.00
170-092-041 3 0.11 0.11 $279.27 $30.72
170-092-050 3 0.23 0.23 $279.27 $64.24
170-092-054 3 0.43 0.43 $279.27 $120.08
170-092-055 3 0.26 0.26 $279.27 $72.62
170-092-057 3 1.04 0 $279.27 $0.00
170-092-058 3 0.41 0 $279.27 $0.00
100.834 80.269 $22,417.42
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
36 APN Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
149-010-089 4 0.23 0.23 $605.00 $139.16
149-010-090 4 0.4 0.4 $605.00 $242.00
149-380-001 4 0.181 0.181 $605.00 $109.50
149-380-002 4 0.071 0.071 $605.00 $42.96
149-380-003 4 0.071 0.071 $605.00 $42.96
149-380-004 4 0.071 0.071 $605.00 $42.96
149-380-005 4 0.123 0.123 $605.00 $74.42
149-380-006 4 0.123 0.123 $605.00 $74.42
149-380-007 4 0.645 0 $605.00 $0.00
152-132-046 4 1.23 1.23 $605.00 $744.16
152-132-047 4 1.07 1.07 $605.00 $647.36
152-132-049 4 1.9 1.9 $605.00 $1,149.50
152-181-030 4 2.28 2.28 $605.00 $1,379.40
152-181-048 4 0.14 0.14 $605.00 $84.70
152-181-049 4 0.14 0.14 $605.00 $84.70
152-181-050 4 0.14 0.14 $605.00 $84.70
152-181-051 4 0.14 0.14 $605.00 $84.70
152-181-052 4 0.14 0.14 $605.00 $84.70
152-181-053 4 0.14 0.14 $605.00 $84.70
152-181-054 4 0.82 0 $605.00 $0.00
164-131-027 4 0.44 0.44 $605.00 $266.20
166-060-048 4 0.249 0.249 $605.00 $150.64
166-081-031 4 0.41 0.41 $605.00 $248.06
166-081-051 4 0.35 0.35 $605.00 $211.76
166-081-052 4 0.35 0.35 $605.00 $211.76

11.854 10.389 $6,285.42
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
37 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
152-023-024 5A 0.62 0.62 $821.76 $509.50
152-030-050 5A 0.33 0.00 $821.76 $0.00
152-030-051 5A 1.4 0.00 $821.76 $0.00
152-030-052 5A 2.34 0.00 $821.76 $0.00
152-040-015 5A 0.56 0.56 $821.76 $460.18
152-040-026 5A 1.84 1.84 $821.76 $1,512.04
152-040-029 5A 0.424 0.424 $821.76 $348.42
152-040-030 5A 0.438 0.438 $821.76 $359.94
152-040-031 5A 0.55 0.00 $821.76 $0.00
153-050-014 5A 3.44 3.44 $821.76 $2,826.86
153-050-052 5A 2.911 2.911 $821.76 $2,392.14
153-050-059 5A 4.505 4.505 $821.76 $3,702.02
164-242-010 5A 0.36 0.36 $821.76 $295.84
164-242-012 5A 1.92 1.92 $821.76 $1,577.78
164-242-013 5A 0.65 0.65 $821.76 $534.14
164-242-014 5A 0.502 0.502 $821.76 $412.52
164-242-015 5A 2.22 2.22 $821.76 $1,824.30

25.01 20.390 $16,755.68
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
38 APN Zone Acreage EDU
FY 22/23
Assessment
Rate/EDU
FY 22/23
Assessment
152-240-005 5B 0.498 0.498 $517.88 $257.90
152-240-007 5B 1.15 1.15 $517.88 $595.56
152-240-014 5B 1.27 1.27 $517.88 $657.70
152-240-016 5B 0.49 0.49 $517.88 $253.76
152-240-019 5B 0.5 0.50 $517.88 $258.94
152-240-020 5B 0.49 0.49 $517.88 $253.76
152-240-024 5B 1.891 1.891 $517.88 $979.32
152-240-025 5B 2.089 2.089 $517.88 $1,081.86
152-240-026 5B 0.555 0.555 $517.88 $287.42
152-240-027 5B 2.79 0.00 $517.88 $0.00
153-050-021 5B 1.04 1.04 $821.76 $538.60
153-050-031 5B 0.5 0.50 $517.88 $258.94
153-050-036 5B 1.17 1.17 $517.88 $605.92
153-050-037 5B 0.88 0.88 $517.88 $455.74
153-050-040 5B 0.99 0.99 $517.88 $512.70
153-050-046 5B 1.42 1.42 $517.88 $735.38
153-050-048 5B 0.8 0.80 $517.88 $414.30
153-050-050 5B 1.27 0.00 $517.88 $0.00
153-050-053 5B 4.06 0.00 $517.88 $0.00
153-050-057 5B 3.632 0.00 $517.88 $0.00
153-050-058 5B 1.18 0.00 $517.88 $0.00
153-050-063 5B 1.68 0.00 $517.88 $0.00
153-050-064 5B 2.25 0.00 $517.88 $0.00
153-050-065 5B 4.17 0.00 $517.88 $0.00
153-050-066 5B 3.215 0.00 $517.88 $0.00
153-050-067 5B 2.193 2.193 $517.88 $1,135.72

42.173 17.926 $9,283.52
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
39 APN Zone Acres EDU
FY 22/23
Assessment
Rate/Acre
FY 22/23
Assessment
/Acre LF Rate L.F.

FY 22/23
LF Assessment
FY 22/23
Total
Assessment
127-110-026 6 1.992 4.149 $1,192.71 $2,375.88 $6.86 546 $3,745.56 $6,121.44 127-110-027 6 6.769 9.069 $1,192.71 $8,073.45 $6.86 582 $3,992.52 $12,065.98 148-020-010 6 2.673 2.673 $1,192.71 $3,188.12 $6.86 1252 $8,591.26 $11,779.38 148-020-012 6 0.139 0 $1,192.71 $0.00 $0.00
149-110-056 6 0.25 0 $1,192.71 $0.00 $0.00
149-110-085 6 2.024 2.024 $1,192.71 $2,414.05 $2,414.04 149-110-086 6 0.868 0.868 $1,192.71 $1,035.27 $1,035.28 150-181-050 6 3.56 0 $1,192.71 $0.00 $0.00
150-210-059 6 2.33 2.33 $1,192.71 $2,779.01 $2,779.02
150-300-001 6 2.83 2.83 $7,145.33 $20,221.28 $0.00 $20,221.28 150-300-002 6 1.2 1.2 $7,145.33 $8,574.40 $0.00 $8,574.40 150-300-003 6 0.825 0.825 $7,145.33 $5,894.90 $0.00 $5,894.90 150-300-004 6 1.279 1.279 $7,145.33 $9,138.88 $0.00 $9,138.88 150-300-005 6 1.619 1.619 $7,145.33 $11,568.29 $0.00 $11,568.28 150-300-006 6 1.036 1.036 $7,145.33 $7,402.56 $0.00 $7,402.56 150-300-007 6 5.188 5.188 $7,145.33 $37,069.97 $0.00 $37,069.98 150-300-010 6 1.264 1.264 $7,145.33 $9,031.70 $0.00 $9,031.70 150-300-011 6 1.496 1.496 $7,145.33 $10,689.41 $0.00 $10,689.42 150-300-012 6 1.939 1.939 $7,145.33 $13,854.79 $0.00 $13,854.80 150-300-013 6 1.323 0 $7,145.33 $0.00 $0.00 $0.00
150-300-014 6 0.179 0 $7,145.33 $0.00 $0.00 $0.00
150-300-015 6 0.505 0.505 $1,192.71 $602.32 $0.00 $602.32

41.288 40.294 $153,914.28 $170,243.66
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
40 APPENDIX B – DISTRICT ASSESSMENT DIAGRAM
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2022-23
41 APPENDIX C – CITY OF CONCORD PARCELS