CITY OF PLEASANT HILL
PRELIMINARY ENGINEER’S REPORT
FISCAL YEAR 2024-25
ASSESSMENT DISTRICT NO. 22
June 2024
PREPARED BY
Harris & Associates
1401 Willow Pass Road, Suite 500
Concord, CA 94520
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
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www.weareharris.com
ENGINEER’S REPORT
FISCAL YEAR 2024-25
PLEASANT HILL LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 22 City of Pleasant Hill
Contra Costa County
State of California
APPROVED BY THE CITY COUNCIL FOR LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 22 OF THE CITY OF PLEASANT HILL, STATE OF CALIFORNIA ON THE _____ DAY OF _________, 2024.
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached was filed with me on the _____ day of _________, 2024.
Lyone Conner, City Clerk
City of Pleasant Hill, Contra Costa County, CA
_________________________________
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of Pleasant Hill, California on the ________day of ______________, 2024.
Lyone Conner, City Clerk
City of Pleasant Hill, Contra Costa County, CA
__________________________
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with Assessment and Assessment Diagram thereto attached was filed with the County Auditor of the County of Contra Costa on the ________day of ______________, 2024.
Lyone Conner, City Clerk
City of Pleasant Hill, Contra Costa County, CA
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
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__________________________
TABLE OF CONTENTS
Table of Contents
Certifications…………………………………………………………………………………………………………………………i Statement of Assessment Engineer…………………………………………………………………………………..….1 Background………………………………………………………………………………………………………………………….3 Plans and Specifications……………………………………………………………………………………………………….5 Estimate of Costs………………………………………………………………………………………………………………….7 Quantification of Benefit…..………………………………………………………………………………………………….9 Method of Apportionment………………………………………………………………………………………………….12 Appendix A – Assessment Roll
Appendix B – District Diagrams
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
1 STATEMENT OF ASSESSMENT ENGINEER
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
FISCAL YEAR 2024-25
Pursuant to the Landscape 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 XIII D, Section 4(a) of the State of California Constitution, and in accordance with the Resolution adopted by the City Council of the City of Pleasant Hill, this Report has been ordered for:
PLEASANT HILL LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 22 (Hereinafter referred to as the “District”),
I, Alison Bouley, authorized representative of Harris & Associates, the duly appointed ASSESSMENT ENGINEER, submit herewith the “Report” consisting of five (5) parts as follows:
PART I
Background: This part provides a general description of the Proposition 218 process and the reasons the City is proposing to increase assessments and install an annual inflationary adjustment.
PART II
Plans and Specifications: This part provides a general description of improvements being maintained in the District.
PART III
Estimate of Cost: This part contains the cost estimate of the maintenance including incidental costs and expenses for Fiscal Year 2024-25.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
2 PART IV
Quantification of Benefit: This part identifies, separates and quantifies the general and special benefits received by each parcel in the District, for the improvements and services provided.
PART V
Method of Apportionment of the Assessments: This part describes the method of apportionment of assessments, based upon parcel classification of land within the District. The costs and expenses of the District have been assessed upon the parcels of land within the boundaries of the District in proportion to the estimated benefits to be received by such parcels.
Appendices
Appendix A – Assessment Roll
Appendix B – Diagrams
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 , 2024
___________________________________________
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 2024-25
3 PART I – BACKGROUND
The City has contracted with Harris & Associates (“Harris”) to complete the Engineer’s Report (“Report”) for the proposed increase to the assessment rate for Landscape and Lighting Assessment District No. 22 (“AD 22”) for Fiscal Year 2024/25 and include an annual escalation factor to allow for future increases to the assessment rate. AD 22 includes the Grayson Woods and Gallery Walk subdivisions.
Proposition 218 Requirements
Article XIII D which requires that:
General benefits must be identified and separated from special benefit, Assessments proposed to be levied on a parcel may only be imposed for special benefit: and Assessments must be proportional to the special benefit conferred on a parcel.
On November 5, 1996, California voters adopted Proposition 218 creating Article XIII D of the California State Constitution which established requirements for the creation of new assessments or increasing existing assessments. Proposition 218 also established exemptions to its provisions for districts created prior to its passage.
With the adoption of Proposition 218 in November 1996, any proposed increase in the assessments, including the addition of a Consumer Price Index (“CPI”) or other annual inflationary adjustment to the existing assessment rate, requires an assessment ballot be mailed to each property owner subject to the increased assessment, and those property owners must approve the proposed increase or annual adjustment.
In addition to the requirements shown above, any other changes to the Method of Apportionment, resulting in an increased assessment to any particular parcel, must also comply with the requirements of Proposition 218.
The District has had fixed assessments since the time of formation. While the costs of labor, maintenance and utilities have increased over the years due to inflation, the maximum assessment rates have not changed. As a result, the City is proposing an annual inflationary adjustment to the maximum assessment rates for both Grayson Woods and Gallery Walk which will allow the assessments to be increased to keep up with future maintenance and utility costs as they increase with inflation. This annual inflationary adjustment is detailed in Part V of this Report.
In addition, the City is also proposing an assessment rate increase for Grayson Woods only. The Grayson Woods development has been using its Reserve Fund to pay for annual maintenance and repair items. An increased assessment rate will allow the Reserve Fund to remain healthy in future years.
Approval Process
Article XIII D of the California Constitution requires that any proposed assessment increase or change to the assessment amount resulting in an increased assessment must go through an approval process which includes a property owner ballot procedure. The procedure is briefly detailed below:
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
4 Notice and Ballot
The City Council approves a Resolution of Intention giving notice of a Public Hearing and directing the Notice of Public Hearing and Assessment Ballot be mailed to all property owners in the District. An Assessment Ballot will be provided for each parcel subject to the proposed increase and/or annual inflationary adjustment.
Assessment Ballots and Notices of Public Hearing will be mailed to the record owner(s) of the parcels at least 45 days prior to the date of a Public Hearing. At the close of the Public Hearing, returned ballots will be tabulated (the public will have the opportunity to view the tabulation process) and interested persons can “hear and be heard” concerning the ballot process and the proposed increases and adjustments.
The results of the ballot tabulation will be announced and presented to the City Council following the completion of the tabulation. The Council may adopt the proposed increases if there is no majority protest. A majority protest exists if the number of returned ballots opposing the increase outweigh the number of returned ballots in favor of the increase, weighted by assessment amount. If there is a majority protest, then the process will stop and the increased assessment and annual inflationary adjustments will not be imposed.
If approved, the increased assessments will be collected on the annual County property tax bills commencing with Fiscal Year 2024/2025.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
5 PART II – PLANS AND SPECIFICATIONS
Plans and Specifications
GENERAL DESCRIPTION OF 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 right of ways 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 being serviced and maintained: six on Reliez Valley Road, five on Grayson Road, eight on Iron Hill Street and eleven 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.
The District also repairs or resurfaces 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.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
6 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 diagram found in Appendix B. There is also a separate budget for the maintenance and servicing of the improvements for the Gallery Walk development.
Areas being maintained 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 is 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.
Pursuant Streets and Highway Code Sections 22531 and 22538 of the Act:
"Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement as defined in Streets and Highway Code section 22525, providing for the growth and health of landscaping, the removal of trimmings and solid waste, and graffiti removal.
"Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements and the furnishing of water for the irrigation of any landscaping or any other improvements.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
7 PART III – ESTIMATE OF COSTS
Estimate of Costs
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 services. The District budgets are shown on the following pages and include a comparison between the prior year costs and the proposed costs for Fiscal Year 2024/2025. The proposed costs represent the estimated costs required to maintain the improvements at the level expected by property owners and the City and takes into account replacement costs and an annual inflationary adjustment. Individual budgets for Grayson Woods and Gallery Walk are shown on the following pages.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
8 Grayson Woods
Revenues
Fiscal Year
2023/24
Budget
Proposed Fiscal
Year 2024/25
Budget
Direct and Overhead Costs
District General Expenses 1,399 $ 1,441 $
Maintenance Division Salaries & Benefits 14,913 $ 22,619 $ District Engineering and Annual Report 6,634 $ 6,833 $
Utilities - Gas & Electric 3,837 $ 3,952 $
Utilities - Water 9,632 $ 9,920 $
Utilities - Other 1,432 $ 1,475 $
Advertising 250 $ 258 $
Contra Costa County Collection Fee 214 $ 214 $
Supplies - Landscaping Material and Equipment $ 3,512 3,410 $ SUBTOTAL EXPENDITURES $ 50,224 41,721 $
Reserve and General Fund Contribution Information
Operating Reserve Fund Addition/(Shortfall) (1,402) $ (416) $ Capital Reserve Fund Addition/(Reduction) - $ - $
General Benefit Contribution (2,437) $ $ (3,696)
Interest Earnings - $ - $
TOTAL ASSESSMENT $ 37,882 $ 46,113
Fund Balance Summary
Estimated Fund Balance $ 8,062 10,372 $
Contributions/(Transfers) $ (415.50) (1,402.00) $
Estimated Ending Fund Balance $ 7,647 8,970 $
Parcel Summary
Maximum Assessment Rate 359.00 $ 425.00 $
Equivalent Dwelling Units 108.50 108.50 $
Actual Assessment Rate $ 425.00 337.34 $
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
9 Gallery Walk
Revenues Fiscal Year
2023/24 Budget
Proposed Fiscal
Year 2024/25
Budget
Direct and Overhead Costs
District General Expenses 1,399 $ 1,441 $
Maintenance Division Salaries & Benefits 15,106 $ 22,911 $ District Engineering and Annual Report 8,132 $ 8,132 $
Sidewalk/Pathways Maintenance 5,000 $ 5,000 $
Utilities - Other 198 $ 204 $
Advertising 250 $ 250 $
Contra Costa County Collection Fee 238 $ 238 $
Supplies - Landscaping Material and Equipment $ 500 3,100 $ SUBTOTAL EXPENDITURES $ 38,676 33,423 $
Reserve and General Fund Contribution Information
Operating Reserve Fund Addition/(Shortfall) (1,284) $ (3,268) $ Capital Reserve Fund Addition/(Reduction) - $ - $
General Benefit Contribution (6,328) $ (9,598) $
Interest Earnings (873) $ (873) $
TOTAL ASSESMENT $ 24,938 24,938 $
Fund Balance Summary
Estimated Fund Balance $ 47,139 49,106 $
Contributions/(Transfers) $ (3,268) (1,284) $
Estimated Ending Fund Balance $ 43,871 47,822 $
Maximum Assessment Rate $ 234.36 234.36 $
Equivalent Dwelling Units 133.00 133.00
Actual Assessment Rate $ 187.50 187.50 $
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
10 PART IV – QUANTIFICATION OF BENEFIT
Quantification of Benefit
BENEFIT ANALYSIS
Each of the improvements have been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on the benefit received.
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.
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 special benefit received, 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 with the City Maintenance Division, 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 a small amount of 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.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
11 Grayson Woods
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.
For purposes of calculating a percentage for general benefit, the square footage of landscaping being maintained was divided by the annual labor costs (Salaries & Benefits on Budget page) to maintain that landscaping, using FY 20/21 dollars.
Labor costs in FY 20/21 were $10,543. There is approximately 69,000 SF of landscaping being maintained ($10,543/69,000 = $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.
Gallery Walk
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 (Using FY 20/21 Labor Costs of $7,406 / 48,500 SF maintained = $0.153/SF).
Due to the nature and location of the landscaping in Gallery Walk, 40% of the total area being maintained is located within the EBMUD easement, which is readily accessible to the general public. 48,500 SF * 40% = 19,400 SF (EBMUD easement)
48,500 SF * 60% = 29,100 SF (Special Benefit)
It has further been determined that 80% of the 19,400 SF of 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. This includes the landscaping along the west side of the development, as well as the asphalt pathway, which provides direct access to the EBMUD easement.
19,400 SF * 80% = 15,520 SF (General Benefit)
19,400 SF * 20% = 3,880 SF (Special Benefit)
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 Gallery Walk area to offset any general benefit. 29,100 SF * $0.153 * 16.34% = $727.51 (General Benefit) 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 41.89% of the annual labor costs of the Grayson Woods area to offset any general benefit. See calculation details below.
15,520 SF * $0.153 = $2,374.56 (+) $727.51 = $3,102.07
$3,102.07 / $7,406.00 = 41.89%
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
12 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.
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 improvements are specifically:
Enhanced desirability of properties due to proximity and accessibility of the improvements Reduction of dust and debris
Improved aesthetic appeal provided by a positive representation of area Increased sense of pride in ownership from well-maintained improvements The special benefits associated with local streetlighting improvements are specifically:
Mitigates property damage due to criminal activity
Serves as a deterrent to graffiti and vandalism
Alleviates the fear of crime, which increases the desirability of property Increased nighttime visibility for access of emergency vehicles Improved ingress to and egress from property
Reduced vandalism and other criminal acts and damage to improvements or property Promotes a reassuring entry into the neighborhood
Provides a positive nighttime visual image
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
13 PART V – METHOD OF APPORTIONMENT
Method of Apportionment
GENERAL PROVISIONS
The Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. Streets and Highway Code Section 22573 of the Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“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.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels.
ASSESSMENT METHODOLOGY
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.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
14 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 single-family 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
EDU’s by Land Use
Parcel Type Parcel
Count
EDU per Parcel
Type
Total
EDU’s
Single Family Residential 104 1 104.00
Golf Course and Club House 2 See Above 4.50
Open Space (Lots F, H and I) 4 0 0.00
Totals: 110 108.50
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
15 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
EDU’s 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
Annual Inflation Adjustment
It is generally recognized that most budgetary items will be impacted by inflation in future years. In accordance with the California Constitution and Government Code Section 53739(b)(1), assessments “may be adjusted for inflation pursuant to a clearly defined formula…” A formula for an inflationary adjustment will be included as part of the maximum assessment for this District for approval by the property owners. The formula, as described below, allows for annual adjustments to the budget and the assessments.
Annual Adjustment to Maximum Assessment
In an effort to minimize the impact inflation has on the District, a formula for inflationary adjustments will be included as a part of the proposed maximum assessment for AD 22. In addition to the inflationary adjustment, an assessment rate increase is also proposed for Grayson Woods only.
An inflationary adjustment will allow the Maximum Assessments established during the reassessment of the District to increase each year so assessment revenues can continue to fund the costs of the maintenance and services.
It is proposed that the Maximum Assessments established with this Report, be adjusted annually based on the Annual Change in Consumer Price Index of the San Francisco-Oakland-Hayward Area All Urban Consumers Index (CPI-U), from December to December. Adjustments are based on the change of the CPI for the prior year as compared to the year assessments are determined.
The actual annual assessment rate and actual assessments levied in any fiscal year shall be as approved by the City Council and may not exceed the Maximum Assessment rate for that specific fiscal year without a Proposition 218 proceeding.
The Maximum Assessment rate established during the reassessment of the District will be adjusted by the following formula:
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
16 Beginning in Fiscal Year 2025/26, the annual CPI increase shall be applied to the Maximum Assessment rate established the previous fiscal year to calculate the appropriate Adjusted Maximum Assessment rate for the then current fiscal year.
The Adjusted Maximum Assessment rate will be calculated independent of the annual budget and proposed assessment rate for the given fiscal year.
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
17 APPENDIX A – ASSESSMENT ROLL
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 24/25, 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 2024-25
18 APN Zone
Parcel
EDU
FY 2023/24
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Levy
164-040-037 Grayson Woods 0.00 $359.00 $425.00 $0.00
164-040-039 Grayson Woods 4.50 $359.00 $425.00 $1,912.50 164-550-001 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-002 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-003 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-004 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-005 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-006 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-007 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-008 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-009 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-010 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-011 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-012 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-013 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-014 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-015 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-016 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-017 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-018 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-019 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-020 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-021 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-022 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-023 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-024 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-025 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-026 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-027 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-028 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-029 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-030 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-031 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-032 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-033 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-034 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-035 Grayson Woods 1.00 $359.00 $425.00 $425.00
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
19 APN Zone
Parcel
EDU
FY 2023/24
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Levy
164-550-036 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-037 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-038 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-039 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-040 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-041 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-043 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-044 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-045 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-046 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-047 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-048 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-049 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-050 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-051 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-052 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-053 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-054 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-055 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-056 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-057 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-058 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-059 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-550-063 Grayson Woods 0.00 $359.00 $425.00 $0.00
164-550-064 Grayson Woods 0.00 $359.00 $425.00 $0.00
164-550-066 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-001 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-002 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-003 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-004 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-005 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-006 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-007 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-008 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-009 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-010 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-014 Grayson Woods 1.00 $359.00 $425.00 $425.00
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
20 APN Zone
Parcel
EDU
FY 2023/24
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Levy
164-560-015 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-016 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-017 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-018 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-019 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-020 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-021 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-022 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-023 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-024 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-025 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-026 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-027 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-028 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-029 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-030 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-031 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-032 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-033 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-034 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-035 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-036 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-037 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-038 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-039 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-040 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-041 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-042 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-046 Grayson Woods 0.00 $359.00 $425.00 $0.00
164-560-047 Grayson Woods 0.00 $359.00 $425.00 $0.00
164-560-048 Grayson Woods 0.00 $359.00 $425.00 $0.00
164-560-049 Grayson Woods 0.00 $359.00 $425.00 $0.00
164-560-051 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-052 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-053 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-055 Grayson Woods 1.00 $359.00 $425.00 $425.00
164-560-056 Grayson Woods 1.00 $359.00 $425.00 $425.00
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
21 APN Zone
Parcel
EDU
FY 2023/24
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Levy
164-560-057 Grayson Woods 1.00 $359.00 $425.00 $425.00
$46,112.50
APN Zone
Parcel
EDU
FY 2023/24
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Applied
Rate
FY 2024/25
Proposed
Levy
149-121-043 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-044 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-045 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-046 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-047 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-048 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-049 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-050 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-051 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-052 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-053 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-054 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-055 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-056 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-057 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-058 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-059 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-060 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-061 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-062 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-063 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-064 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-065 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-066 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
22 APN Zone
Parcel
EDU
FY 2023/24
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Applied
Rate
FY 2024/25
Proposed
Levy
149-121-067 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-068 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-069 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-070 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-071 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-072 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-073 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-074 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-075 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-076 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-077 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-078 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-079 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-080 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-081 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-082 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-083 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-084 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-085 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-086 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-087 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-088 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-089 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-090 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-091 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-092 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-093 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-094 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-095 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-096 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-097 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-098 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-099 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-100 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-101 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-102 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-103 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
23 APN Zone
Parcel
EDU
FY 2023/24
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Applied
Rate
FY 2024/25
Proposed
Levy
149-121-104 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-105 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-106 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-107 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-108 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-109 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-110 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-111 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-112 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-113 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-114 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-115 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-116 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-117 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-118 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-119 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-120 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-121 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-122 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-123 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-124 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-125 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-126 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-127 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-128 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-129 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-130 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-131 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-132 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-133 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-134 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-135 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-136 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-137 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-138 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-139 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-140 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
24 APN Zone
Parcel
EDU
FY 2023/24
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Applied
Rate
FY 2024/25
Proposed
Levy
149-121-141 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-142 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-143 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-144 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-145 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-146 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-147 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-148 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-149 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-150 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-151 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-152 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-153 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-154 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-155 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-156 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-157 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-158 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-159 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-160 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-161 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-162 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-163 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-164 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-165 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-166 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-167 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-168 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-169 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-170 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-171 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-172 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-173 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-174 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-175 Gallery Walk 1.00 $234.36 $234.36 $187.50 $187.50 149-121-176 Gallery Walk 0.00 $234.36 $234.36 $187.50 $0.00 149-121-177 Gallery Walk 0.00 $234.36 $234.36 $187.50 $0.00 Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
25 APN Zone
Parcel
EDU
FY 2023/24
Maximum
Assessment
Rate
FY 2024/25
Proposed
Maximum
Assessment
Rate
FY 2024/25
Proposed
Applied
Rate
FY 2024/25
Proposed
Levy
149-121-178 Gallery Walk 0.00 $234.36 $234.36 $187.50 $0.00 $24,937.50
Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
26 APPENDIX B – DISTRICT ASSESSMENT DIAGRAM
Assessment Diagrams
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 2024-25
27 Engineer’s Report
Assessment District No. 22
City of Pleasant Hill
Fiscal Year 2024-25
28