ENGINEER’S REPORT
City of Pleasant Hill
Assessment District 20
Landscaping and Lighting Assessment District
May 2026
Preliminary Report
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City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, FY 2026-27
Page i
City Council
Zac Shess, Mayor
Andrei Obolenskiy, Vice Mayor
Belle La, Member
Sue Noack, Member
Amanda Szakats, Member
City Manager
Ethan Bindernagel, City Manager
City Attorney
Janet Coleson, City Attorney
Public Works Director
Ann James
Engineer of Work
SCI Consulting Group
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, FY 2026-27
Page ii
Introduction............................................................................................................... 1 Overview....................................................................................................................................1 Legal Analysis.............................................................................................................................2 Plans & Specification .................................................................................................. 6 Estimate of Cost and Budget....................................................................................... 8 Description of Improvements ...................................................................................................8 Estimate of Costs...................................................................................................... 10 Method of Apportionment ....................................................................................... 18 Discussion of Benefit...............................................................................................................18 General versus Special Benefit................................................................................................19 Method of Assessment............................................................................................................22 Assessment Apportionment....................................................................................................22 Annual Inflation Adjustment .................................................................................... 33 Assessment.............................................................................................................. 34 Assessment Diagram ................................................................................................ 36 Assessment Roll ....................................................................................................... 38 City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
Introduction
Overview
The City of Pleasant Hill Assessment District 20 (the “District” or “AD 20”) provides funding to preserve a high level of landscape maintenance and street lighting on collector streets within its boundaries. It was formed in 1988 and is divided into six Zones.
In each year for which the assessments will be continued, the City Council (“Council”) must direct the preparation of an Engineer's Report, budgets and proposed assessments for the upcoming fiscal year. The Engineer’s Report also identifies future planned projects. After the Engineer's Report is completed, the Council may preliminarily approve the Engineer's Report and proposed assessments and establish the date for a public hearing on the continuation of the assessments.
This Engineer’s Report ("Report") was prepared pursuant to the direction of the Council.
Prior to fiscal year 2025-26, the annual administration of this assessment, including the content, format and tone of the Engineer’s Report, was performed by Harris & Associates. Beginning in fiscal year 2025-26, SCI Consulting Group has been engaged to provide these annual administration services. For consistency with the formation documents and prior proceedings, SCI has retained substantial portions of the supporting analysis, methodology descriptions, and benefit findings from the original Engineer's Report and subsequent updates for Assessment District No. 20. This continuity preserves the defensibility of the established assessment methodology and nexus findings, while this Report updates the budget, assessment rates, and other forward looking elements for the current fiscal year.
This Report was prepared to establish the budget for the improvements that would be funded by the proposed 2026-27 assessments and to define the benefits received from the improvements by property within the AD 20 Zones and the method of assessment apportionment to lots and parcels. This Report and the proposed assessments have been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act") and Article XIII D of the California Constitution (the “Article”).
If the Council approves this Engineer's Report and the proposed assessments by resolution, a notice of the proposed assessment must be published in the paper at least 10 days prior to the date of the public hearing. The resolution preliminarily approving the Engineer's Report and establishing the date for a public hearing typically directs that this notice be published.
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
Following the minimum 10-day time period after publishing the notice, a public hearing is held for the purpose of allowing public testimony about the proposed continuation of the assessments.
This hearing is currently scheduled for July 6, 2026. At this hearing, the Council would consider approval of a resolution confirming the assessments for Fiscal Year 2026-27. If so confirmed and approved, the assessments would be submitted to the County Auditor/Controller for inclusion on the property tax rolls for Fiscal Year 2026-27.
Legal Analysis
Silicon Valley Taxpayers Association, Inc. v Santa Clara County Open Space Authority
In July 2008, the California Supreme Court issued its ruling on the Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority (“SVTA v. SCCOSA”). This ruling is the most significant court case in further legally clarifying the substantive assessment requirements of Proposition 218 which was approved by California voters in 1996. Several of the most important takeaways of the ruling included further emphasis that:
▪ Benefit assessments are for special, not general, benefit ▪ The services and/or improvements funded by assessments must be clearly defined ▪ “The special benefit must affect the assessed property in a way that is particular and distinct from its effect on other parcels and that real property in general and the public at large do not share.”
▪ Special benefits are directly received by and provide a direct advantage to property in each Zone and costs are proportionate to the benefit received.
This Engineer’s Report is consistent with the SVTA v. SCCOSA decision and with the requirements of Article XIII C and XIII D of the California Constitution based on the following factors:
1. Most of the Zones were formed prior to the passage of Proposition 218.
2. The AD 20 Zones are narrowly drawn to only include the specially benefiting parcels, and the assessment revenue derived from real property in each AD 20 Zone is expended only on specifically identified improvements and/or maintenance and servicing of those improvements in that Zone that confer special benefits to properties in that Zone.
3. The use of unique and narrowly drawn AD 20 Zones ensures that the improvements constructed and maintained with assessment proceeds are located in close proximity to the real property subject to the assessment, and that such improvements provide direct and special benefit to the properties in the AD 20 Zones.
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
4. Due to their proximity to the assessed parcels, the improvements and maintenance thereof financed with assessment revenues in the AD 20 Zones provide a direct benefit to properties in that AD 20 Zone, and the benefits conferred on such property in each AD 20 Zone are more extensive and direct than a general increase in property values.
5. The assessments paid in each AD 20 Zone are proportional to the special benefit that each parcel within that AD 20 Zone receives from such improvements and the maintenance thereof because:
a. The specific improvements and maintenance and utility costs thereof in each AD 20 Zone and their respective costs are specified in this Engineer’s Report; and b. Such improvement and maintenance costs in each AD 20 Zone are allocated among different types of property located within each AD 20 Zone, and equally among those properties which have similar characteristics and receive similar special benefits.
Therefore, given the factors highlighted above, this Engineer’s Report is consistent with the SVTA vs. SCCOSA decision and with the requirements of Article XIII C & XIII D of the California Constitution.
Dahms v. Downtown Pomona Property & Business Improvement District In 2009, the Court of Appeal upheld a benefit assessment for property in the downtown area of the City of Pomona. In Dahms the court held that the assessment adequately separated general benefits from special benefits. The Court also held that “subdivision (f) of section 4 of article XIII D does not prohibit discounted assessments (as long as the discounts do not cause other assessments to violate article XIII D).” s.
Bonander v. Town of Tiburon
On December 31, 2009, the First District Court of Appeal invalidated a benefit assessment approved by property owners to pay for placing overhead utility lines underground in an area of the Town of Tiburon. The Court invalidated the assessments on the grounds that the assessments had been disproportionate and failed to include benefited parcels adjacent to the assessment district.
Beutz v. County of Riverside
On May 26, 2010 the Fourth District Court of Appeals issued a decision in Beutz v. County of Riverside (“Beutz”). This decision overturned an assessment for park maintenance in Wildomar, California, primarily because the general benefit associated with improvements and services were not explicitly calculated and quantified and separated from the special benefits.
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
Golden Hill Neighborhood Association v. City of San Diego On September 22, 2011, the Court of Appeal issued a decision in the Golden Hill Neighborhood Association v. City of San Diego. This decision invalidated an assessment for street and landscaping maintenance in the Greater Golden Hill neighborhood of San Diego, California. The court found the city had “not met its burden of showing that the assessment amounts charged against its park and open space parcels were proportional to the special benefits conferred on those parcels.” . In addition, the court found that the City had failed to separate and quantify general and special benefits.
Compliance with Current Law
This Engineer’s Report is consistent with the requirements of Article XIII C and XIII D of the California Constitution because the Improvements to be funded are clearly defined; the Improvements are directly available to and will directly benefit properties in the AD 20 Zones; and the Improvements provide a direct benefit to property in each of the AD 20 Zones.
Impact of Recent Proposition 218 Decisions
This Engineer’s Report is based on the following factors:
1. The assessment revenue derived from real property in AD 20 is extended only on specific landscaping and other improvements and/or maintenance and servicing of those improvements in that Zone.
2. The use of various Zones ensures that the landscaping and other improvements constructed and maintained with assessment proceeds are located in close proximity to the real property subject to the assessment, and that such improvements provide a direct advantage to the property in the Zone.
3. Due to their proximity to the assessed parcels, the improvements and maintenance thereof financed with assessment revenues in each Zone benefits the properties in that Zone in a manner different in kind from the benefit that other parcels of real property in the City of Pleasant Hill (not within AD 20) derive from such improvements, and the benefits conferred on such property in each AD 20 Zone are more extensive and direct than a general increase in property values.
4. The assessments paid in each AD 20 Zone are proportional to the special benefit that each parcel within that AD 20 Zone receives from such improvements and the maintenance thereof because:
a. The specific landscaping and other improvements and maintenance and utility costs thereof in each AD 20 Zone and the costs thereof are specified in this Engineer’s Report; and
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
b. Such improvement and maintenance costs in EACH AD 20 Zone is allocated among different types of property located within each AD 20 Zone, and equally among those properties which have similar characteristics and receive similar special benefits.
There have been a number of clarifications made to the analysis, findings and supporting text in this Report to ensure that this consistency is well communicated.
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
Plans & Specification
The work and improvements proposed to be undertaken by the City of Pleasant Hill Assessment District 20 and the cost thereof paid from the continuation of the annual assessment provide special benefit to parcels within the AD 20 Zones defined in the Method of Assessment herein.
Consistent with the Landscaping and Lighting Act of 1972, (the “Act”) the work and improvements (the “Improvements”) are generally described as follows:
Within AD 20, the existing and proposed improvements are generally described as the installation, maintenance and servicing of landscaping and street lighting, and all necessary appurtenances, and labor, materials, supplies, utilities and equipment, as applicable, for property owned or maintained by the City of Pleasant Hill. Any plans and specifications for these improvements have been filed with the City of Pleasant Hill and are incorporated herein by reference. “Improvement” means one or any combination of the following:
(a) The installation or planting of landscaping.
(b) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
(c) The installation or construction of public lighting facilities, including, but not limited to, traffic signals.
(d) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
(e) The installation of park or recreational improvements, including, but not limited to, all of the following:
(1) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage.
(2) Lights, playground equipment, play courts, and public restrooms. (f) The maintenance or servicing, or both, of any of the foregoing, and of any improvement authorized by subdivision (i).
(g) The acquisition of land for park, recreational, or open-space purposes. (h) The acquisition of any existing improvement otherwise authorized pursuant to this section.
(i) The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation of performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties, or other group events, activities, or functions, whether those events, activities, or functions are public or private.
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
"Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
(a) Repair, removal, or replacement of all or any part of any improvement. (b) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. (c) The removal of trimmings, rubbish, debris, and other solid waste. (d) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
"Service" or "servicing" means the furnishing of:
(a) Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. (b) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.
The assessment proceeds from each AD 20 Zone will be exclusively used for Improvements within that Zone plus Incidental expenses. Reference is made to the Estimate of Cost and Budget.
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
Estimate of Cost and Budget
Description of Improvements
Following are descriptions of the six Zones within AD 20.
Zone General Locations
1 Consists of several areas along Contra Costa Boulevard, Chilpancingo 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. This zone also includes 17 parcels within the City limits of the City of Concord. 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 I680 freeway; the fourth is generally bounded by Astrid Drive on the south, the I680 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-contiguous 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.
The Assessment Diagram, included later in this Engineer’s Report, 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 AD 20.
City of Pleasant Hill
Assessment District 20
Preliminary Engineer’s Report, Fiscal Year 2026-27
Improvements and Services Provided
The improvements and services provided in the District include the following:
▪ Street Lighting Installation Maintenance and Servicing ▪ Landscape Installation Maintenance and Servicing
▪ Measure C Improvement Plans for Contra Costa Boulevard-Monument Boulevard - Buskirk Avenue (portions not included within Zone 6)
▪ Installation Maintenance and Servicing of Appurtenant Public Facilities – Crescent Drive and Crescent Plaza
Documents detailing the general nature, location, quantity, and services provided for each of the listed improvements are available for review at 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 report was completed, with the draft submitted in May 2020. The study was originally budgeted for in Fiscal Year 2018-19 but was delayed and completed in Fiscal Year 2019-20. City staff reviewed the draft report and shared the findings with the City’s Downtown property manager to assist with planning a future phased tree replacement project, to be pursued as capital funds and reserves allow.
Fiscal Year 2026-27 Proposed Projects
Phase I of the Downtown tree replacement project along Crescent Drive in Zone 6 was originally budgeted and scheduled for completion in Fiscal Year 2022-23. However, due to insufficient Zone 6 reserves to fund the estimated $90,000 cost, the project was delayed and ultimately completed using other City funding sources. Phase I has been completed. Funding for Phase II of the tree replacement project was initially proposed to be included in a Proposition 218 ballot measure in 2024; however, the measure was not approved. Therefore, Phase II will not be completed. There are no new services or substantial changes to existing services proposed for Fiscal Year 2026-27 in the other five zones.
Sidewalk Repairs
Minor repairs to sidewalk grates and sidewalk sections have been completed at various locations throughout the District to address damage caused by the City’s street trees. The City will continue to identify and repair raised, sunken, cracked, or broken sidewalks across all six zones to mitigate potential tripping hazards.
In Fiscal Year 2024-25, small sidewalk repairs were completed throughout all AD 20 zones using budgeted Assessment District funds. For Fiscal Year 2026-27, this work is scheduled to continue.
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
Estimate of Costs
Budget sheets for the individual Zones are included on the following pages.
Figure 1 – Zone 1 Proposed Budget
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
Figure 2 – Zone 2 Proposed Budget
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
Figure 3 - Zone 3 Proposed Budget
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
Figure 4 - Zone 4 Proposed Budget
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
Figure 5 - Zone 5A Proposed Budget
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
Figure 6 - Zone 5B Proposed Budget
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
Figure 7 - Zone 6 Proposed Budget
City of Pleasant Hill
Assessment District 20
Engineer’s Report, FY 2025-26
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 to keep the assessment at or below the Maximum Allowable Assessment for that Zone.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Method of Apportionment
This section of the Engineer's Report includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the Improvements throughout AD 20, and the methodology used to apportion the total assessment to properties within the District.
AD 20 consists of all Assessor Parcels within the boundaries of each Zone as defined by Assessment Diagram included within this report and the Assessor Parcel Numbers listed within the included Levy roll. The parcels include all privately or publicly owned parcels within said boundaries. The method used for apportioning the assessment is based upon the proportional special benefits to be derived by the properties in AD 20 over and above general benefits conferred on real property or to the public at large.
The apportionment of special benefit is a two-step process: the first step is to identify the types of special benefit arising from the improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.
Discussion of Benefit
In summary, the assessments can only be levied based on the special benefit to property. This benefit is received by property over and above any general benefits. With reference to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states:
"The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements."
Proposition 218, as codified in Article XIII D of the California Constitution, has confirmed that assessments must be based on the special benefit to property and the assessment must not exceed the reasonable cost of the proportional benefit upon the assessed parcel:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." The following benefit categories summarize the types of special benefit to residential, commercial, industrial and other lots and parcels resulting from the Improvements to be provided with the assessment proceeds. These categories of special benefit are supported by various California legislation and supporting studies which describe the types of special benefit received by property from Improvements such as those proposed by the City of Pleasant Hill Assessment District 20. These types of special benefit are summarized as follows:
City of Pleasant Hill
Assessment District 20
Engineer’s Report
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
General versus Special Benefit
The assessments collected from AD 20 parcels are used to fund improvements and increased levels of maintenance to the grounds adjoining the properties in the Zones. The assessments solely provide special benefit to property in AD 20 over and above the general benefits conferred by the general facilities of the City.
Although these Improvements may be available to the general public at large because the Zones are accessible by members of the public, the Improvements within each Zone were specifically designed, located and created to provide additional and improved public resources for property inside that Zone, and not the public at large. These Improvements are of special benefit to properties located within AD 20 because they provide a direct advantage to properties in AD 20 that would not be provided in absence of the assessments.
Although the analysis used to support these assessments concludes that the benefits are solely special, as described above, consideration is made for the suggestion that a portion of the benefits are general. General benefits cannot be funded by these assessments; the funding must come from other sources.
In fact, the City does contribute to each AD 20 Zone in a way which offsets any general benefits, as described below.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
City and Other Agency Contributions
The maintenance and servicing of these improvements is also partially funded, directly and indirectly from other sources including City of Pleasant Hill, the County of Contra Costa and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, and other infrastructure maintenance items such as pond clean outs and street sweeping, etc.) This funding from other sources more than compensates for general benefits, if any, received by the properties within the District.
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 Zones 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-A addresses the general benefit conferred to residential properties from landscaped median maintenance on Taylor Boulevard and Pleasant Hill Road.
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.
These General Fund contributions also address any general benefits conferred to properties that may be outside the District boundaries.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Additional Analysis regarding General versus Special Benefit in 2024 -25 Report Furthermore, the General versus Special Benefit analysis in the 2024-25 Engineer’s Report (in support of successful increases in Zones 4 and 5B) indicate:
Each of the improvements have been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on the benefit received. The improvements and services provided within each Zone provide differing levels of benefit to those Zones, due to the nature and extent of the landscaping and lighting improvements provided.
General Benefit
Although the improvements may be visible to passersby or to the public at large, some of the improvements were installed as a requirement of the development of the tract and are for the sole benefit of properties within the District. The City contributions for each Zone are shown on the Cost Estimate pages of this Report.
Street Lighting General Benefit
The City recognizes that a portion of the maintenance, operation and servicing of those Street Lighting Improvements that are a part of the city's arterial lighting improvements provide a general benefit to the public at large [through] higher level of lighting required on arterial roads for through traffic.
The general-benefit portion of arterial lighting reflects the additional lighting capacity required to serve through traffic on those roadways. Local roadways are typically lit at approximately 9,500 lumens (40-watt LED), while arterial roadways are lit at approximately 20,000 lumens (100-watt LED). Street lighting on local roads is considered to provide 100% special benefit to adjacent properties. For arterial lighting, the general-benefit share is calculated as the difference between the arterial and local lumen requirements, divided by the arterial total: (20,000 − 9,500) ÷ 20,000 = 52.5%. Accordingly, 52.5% of arterial street-lighting cost is non-assessable. AD 20 street lighting totals $72,337; of that, $37,976.93 (52.50%) must be funded from a source outside the assessment district.
Street Trees and Landscaping General Benefit. There are no general benefits associated with local street trees because no local street trees exist within any of the Zones. Street trees along arterial roadways do, however, provide aesthetic benefits to pedestrians moving through the City. Per the 2005 Traveler Opinion and Perception Survey conducted by the Federal Highway Administration, approximately 10.90% of all trips are walking trips. Accordingly, 10.90% of arterial-roadway landscaping Improvements are treated as general benefit, and 89.10% is used to estimate special-benefit costs. AD 20 landscaping Improvements total $383,591; of that, $41,811 (10.90%) must be funded from a source outside the assessment district.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Method of Assessment
The second step in apportioning assessments is to determine the relative special benefit for each property. This process involves determining the relative benefit received by each property in relation to a single-family home, or, in other words, on the basis of Equivalent Dwelling Unit (EDU).
This EDU methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments. For the purposes of this Engineer’s Report, all properties are designated an EDU value, which is each property’s relative benefit in relation to a single-family home on one parcel. In this case, the "benchmark" property is the single family detached dwelling which is EDU.
Assessment Apportionment
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 an additional $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.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
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 reduced parcel benefit.
4. The basic assessment for each parcel (exclusive of Measures C and J improvements) is calculated by multiplying the assigned EDU of the parcel by the assessment rate for each zone.
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:
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 City of Pleasant Hill
Assessment District 20
Engineer’s Report
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.
The table below indicates the basic assessment per parcel or improved acre for each Zone.
Assessment Rates – Zones 1 through 5
Zone Location Proposed FY
2026-27 Rate
1 C.C. Blvd, Chilpancingo Pkwy, Golf Club Rd, Ellinwood Dr, Woodsworth Ln, Cleaveland Rd & Gregory Ln $1,155.60
2 Monument Blvd, Buskirk Ave & Lisa Ln $774.00
2 Measure J (Linear Foot) $4.58
3 Hookston Rd, Estland Way, Vincent Rd, Oak Park Blvd, Buskirk Ave, Coggins Dr & N. Main St $279.27
4 Pleasant Hill Rd & Gregory Ln $970.13
5A & 5B
Pleasant Hill Rd, Taylor Blvd, Morello Ave, Civic Dr, Norse Dr, Apollo Way & Devon Ave.
$821.76
$1,219.59
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Assessment Range Formula for Zones 1, 2, 3, and 5A
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.
A review of the Formation Engineer’s Report for AD 20 confirms that the initial assessment rate for Zone 2 was set at $774.00 when the District was formed in 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 54954.6 (a)(1)(D) states that “a previously approved ..assessment …is not increased beyond the previously approved rate [or assessment formula], 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 4
A new Maximum Allowable Assessment Rate was approved by voters in a Proposition 218 assessment ballot proceeding in 2024 and includes an allowable annual increase of up to 3.5% Assessable parcels are assessed based on EDU. The parcel acreage is converted to Equivalent Dwelling Units ("EDU") and the EDU for each parcel is multiplied by the proposed FY 2024-25 maximum assessment rate of $905.63. The FY 2023-24 applied assessment rate was $605.00. Due to the large increase, it is proposed that the increase be instituted over the course of three (3) years, with a 3.5% increase added to the proposed maximum assessment during that time.
Zone 5B
Description Current Year
Year 1
FY 2024-25
Year 2
FY2025-26
Year 3
FY2026-27
Existing Assessment Rate $605.00
Maximum Estimated Assessment Rate $875.00 $905.63 $937.32 $970.13 Proposed Applied Annual Assessment Rate $708.00 $828.25 $970.13 Annual Increase ($) $103.00 $120.25 $141.88
Annual Increase (%) 17.00% 17.00% 17.10%
City of Pleasant Hill
Assessment District 20
Engineer’s Report
A new Maximum Allowable Assessment Rate was approved by voters in a Proposition 218 assessment ballot proceeding in 2024 and includes an allowable annual increase of up to 3.5% Assessable parcels are assessed based on EDU. The parcel acreage is converted to Equivalent Dwelling Units ("EDU") and the EDU for each parcel is multiplied by the proposed FY 2024-25 maximum assessment rate of $1,138.50. The FY 2023-24 applied assessment rate was $517.88.
Due to the large increase, it is proposed that the increase be instituted over the course of three (3) years, with a 3.5% increase added to the proposed maximum assessment during that time.
Zone 5-B also has 31 parcels listed on the Assessment Roll as "Zone 5B-2". These are residential parcels that were recently developed on a former church lot and will be assessed for lighting only.
Each of these residential lots is assigned an EDU of 0.0848. This represents the approximate acreage of each parcel multiplied by 0.706 which is the percentage of the Zone costs attributed to lighting. The landscaping immediately adjacent to the tract will be maintained by the homeowners association, as agreed to with the City.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
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 daily basis by providing an attractive, clean, safe and secure environment in which to live and work.
1. Benefit Assumptions 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 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:
Description Current Year
Year 1
FY 2024-25
Year 2
FY2025-26
Year 3
FY2026-27
Existing Assessment Rate $517.88
Maximum Estimated Assessment Rate 1,100.00 $1,138.50 $1,178.35 $1,219.59 Proposed Applied Annual Assessment Rate $688.88 $916.38 $1,219.59 Annual Increase ($) $171.00 $227.50 $303.21
Annual Increase (%) 33.00% 33.00% 33.10%
City of Pleasant Hill
Assessment District 20
Engineer’s Report
a. 150-300-041 (Park at City Hall)
b. 149-110-056 (Soldiers Memorial Monument)
c. 148-020-012 (Contra Costa Boulevard)
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 [general] 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
3. The City contribution for benefits received by Parcels F and G of Tract 8240 (residential parcels) and #70 Cleaveland 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 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 - $39,113 or $3,738.00. The general benefit contribution is reduced by this amount.
A summary of the Zone 6 general benefit contribution is shown on the table below:
City of Pleasant Hill
Assessment District 20
Engineer’s Report
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 ($3,738.00)
Total Zone General Benefit $17,637.86
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. See “Benefit Assumptions”, #1.
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.
The maximum assessment to the Tract 8240 lots in Zone 6 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 City of Pleasant Hill
Assessment District 20
Engineer’s Report
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 2026-27, the Maximum Assessment Rate for Tract 8240 is proposed to be increased by the annual CPI of 3.04%. This results in an assessment rate per acre of $8,282.13. The following tables track the Maximum Assessment (adjusted annually) as well as the Actual Assessment applied during that fiscal year.
Figure 8 - Tract 8240 CPI History
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Figure 9 - Other Zone 6 Parcels CPI History (Acreage)
Figure 10 – Other Zone 6 Parcels CPI History (Linear Foot) 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 26/27 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 City of Pleasant Hill
Assessment District 20
Engineer’s Report
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 26/27 are shown in the Cost Estimate table.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Annual Inflation Adjustment
Annual Inflation Adjustments for Zones 4 and 5B Only
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)(l), 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 and for approval by the property owner(s). The formula, as described below, allows for annual adjustments to the budget and the assessments.
Annual Adjustment to Maximum Assessment
To minimize the long-term impact of inflation on the District, the maximum-assessment framework approved by the 2024 Proposition 218 proceeding for Zones 4 and 5B includes an inflationary-adjustment formula in addition to the three-year stepped increases shown in the budget tables above. This adjustment allows the Maximum Assessments to scale annually so that assessment revenues continue to fund the rising cost of maintenance and services.
For Fiscal Years 2024/25, 2025/26, and 2026/27, the Maximum Assessments adopted for Zones 4 and 5B shall be adjusted annually by 3.5%.
Beginning in Fiscal Year 2027/28, the Maximum Assessments for Zones 4 and 5B are to be adjusted annually based on the annual change in the Consumer Price Index for All Urban Consumers (CPIU) for the San Francisco-Oakland-Hayward Area, from December to December. Adjustments are based on the change in CPI for the prior year as compared to the year for which assessments are being 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 fiscal year without a further Proposition 218 proceeding. The Maximum Assessment rate adopted in the 2024 reassessment of the District will be adjusted by the following formula:
• For Fiscal Years 2024/25, 2025/26, and 2026/27, the Maximum Assessments adopted for Zones 4 and 5B shall be adjusted annually by 3.5%.
• Beginning in Fiscal Year 2027/28, after the three-year stepped increases shown in the tables above, the CPI adjustment shall be applied to the Maximum Assessment rate adopted for the previous fiscal year to calculate the 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.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Assessment
WHEREAS, the City of Pleasant Hill, County of Contra Costa, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972 and Article XIII D of the California Constitution (collectively “the Act”), initiated the preparation of an Engineer’s Report for the City of Pleasant Hill Assessment District 20;
WHEREAS, the City of Pleasant Hill directed the undersigned Engineer of Work to prepare and file a report presenting an estimate of costs, a diagram for the AD 20 Zones and an assessment of the estimated costs of the improvements upon all assessable parcels within the AD 20 Zones, to which the description of said proposed improvements therein contained; NOW, THEREFORE, the undersigned, by virtue of the power vested in me under said Act and the order of the City Council of said City of Pleasant Hill, hereby make the following assessment to cover the portion of the estimated cost of said improvements, and the costs and expenses incidental thereto to be paid by AD 20.
The amount to be paid for said improvements and the expense incidental thereto, to be paid by the City of Pleasant Hill Assessment District 20 for the Fiscal Year 2026-27 is $477,127.
As required by the Act, an Assessment Diagram is hereto attached and made a part hereof showing the exterior boundaries of said City of Pleasant Hill Assessment District 20. The distinctive number of each parcel or lot of land in the said City of Pleasant Hill Assessment District 20 is its Assessor Parcel Number appearing on the Assessment Roll.
And I do hereby assess and apportion said net amount of the cost and expenses of said improvements, including the costs and expenses incident thereto, upon the parcels and lots of land within said City of Pleasant Hill Assessment District 20, in accordance with the special benefits to be received by each parcel or lot, from the improvements, and more particularly set forth in the Cost Estimate and Method of Assessment hereto attached and by reference made a part hereof.
The assessments are made upon the parcels or lots of land within the City of Pleasant Hill Assessment District 20 in proportion to the special benefits to be received by the parcels or lots of land, from said improvements.
Each parcel or lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Contra Costa for the Fiscal Year 2026-27. For a more particular description of said property, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of said County.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
I hereby place opposite the Assessor Parcel Number for each parcel or lot within the Assessment Roll, the amount of the assessment for the Fiscal Year 2026-27 for each parcel or lot of land within the said City of Pleasant Hill Assessment District 20.
Dated:
Engineer of Work
By
John Bliss, License No. C52091
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Assessment Diagram
The boundaries of the AD 20 are displayed on the Assessment Diagram on the following page.
The specific lines and dimensions of each lot or parcel are on file at the City.
City of Pleasant Hill
Assessment District 20
Engineer’s Report
City of Pleasant Hill
Assessment District 20
Engineer’s Report
Assessment Roll
An Assessment Roll (a listing of all parcels assessed within AD 20 and the amount of the assessment) will be filed with the City Clerk to the City Council and is, by reference, made part of this report and is available for public inspection during normal office hours.
Each lot or parcel listed on these Assessment Roll is shown and illustrated on the latest County Assessor’s records and these records are, by reference made part of this Report. These records shall govern for all details concerning the description of the lots or parcels.
Non-assessable lots or parcels include government owned land and public utility owned property.