ENGINEER’S REPORT
City of Pleasant Hill
Assessment District 22
Landscaping and Lighting Assessment District
May 2026
Preliminary Report
(This Page Intentionally Left Blank)
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 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 22
Preliminary Engineer’s Report 2026-27
Page ii
Introduction............................................................................................................... 1 Overview....................................................................................................................................1 Legal Analysis.............................................................................................................................2 Plans & Specification .................................................................................................. 6 Description of Improvements ...................................................................................................7 Estimate of Costs........................................................................................................ 9 Method of Apportionment ....................................................................................... 12 Discussion of Benefit...............................................................................................................12 General versus Special Benefit................................................................................................13 Method of Assessment............................................................................................................15 Assessment Apportionment....................................................................................................15 Assessment.............................................................................................................. 20 Assessment Diagram ................................................................................................ 22 Assessment Roll ....................................................................................................... 25 City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
Introduction
Overview
The City of Pleasant Hill Assessment District 22 (the “District” or “AD 22”) provides funding for the installation, maintenance and servicing of landscaping, street lighting, and other public improvements in the two Zones of Grayson Woods and Gallery Walk. Grayson Woods was formed in 1997 with Gallery Walk following in 2002.
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 22 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 22
Preliminary Engineer’s Report 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 of 2008, the California Supreme Court issued its ruling on the Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority (“SVTA vs. 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, benefits ▪ 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 vs. SCCOSA decision and with the requirements of Article XIII C and XIII D of the California Constitution based on the following factors:
1. The Zones were formed after the passage of Proposition 218.
2. The AD 22 Zones are narrowly drawn to only include the specially benefiting parcels, and the assessment revenue derived from real property in each AD 22 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 22 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 22 Zones.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
4. Due to their proximity to the assessed parcels, the improvements and maintenance thereof financed with assessment revenues in the AD 22 Zones provide a direct advantage to properties in that AD 22 Zone, and the benefits conferred on such property in each AD 22 Zone are more extensive and direct than a general increase in property values.
5. The assessments paid in each AD 22 Zone are proportional to the special benefit that each parcel within that AD 22 Zone receives from such improvements and the maintenance thereof because:
a. The specific improvements and maintenance and utility costs thereof in each AD 22 Zone and their respective costs are specified in this Engineer’s Report; and b. Such improvement and maintenance costs in each AD 22 Zone are allocated among different types of property located within each AD 22 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 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).” .
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 Appeal 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 22
Preliminary Engineer’s Report 2026-27
Golden Hill Neighborhood Association v. City of San Diego On September 22, 2011, the Court of Appeal issued a decision in 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 22 Zones; and the Improvements provide a direct benefit to property in each of the AD 22 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 22 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. The assessments paid in each AD 22 Zone are proportional to the special benefit that each parcel within that AD 22 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 22 Zone and the costs thereof are specified in this Engineer’s Report; and
b. Such improvement and maintenance costs in each AD 22 Zone is allocated among different types of property located within each AD 22 Zone, and equally among those properties which have similar characteristics and receive similar special benefits.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
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 22
Preliminary Engineer’s Report 2026-27
Plans & Specification
The work and improvements proposed to be undertaken by the City of Pleasant Hill Assessment District 22 and the cost thereof paid from the continuation of the annual assessment provide special benefit to parcels within the AD 22 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 these Zones, 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 22
Preliminary Engineer’s Report 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 22 Zone will be exclusively used for Improvements within that Zone plus Incidental expenses. Reference is made to the Estimate of Cost and Budget, Appendix A and to the additional plans and specifications, including specific expenditure and improvement plans by Zone, which are on file with the City.
Description of Improvements
The Assessment District consists of two subdivisions containing 237 assessable single-family residential lots and an assessable golf course and clubhouse parcel. There are also several nonassessable parcels including open space, scenic easements, public streets and rights of ways. In total there are 248 assessor’s parcels within the District Boundaries.
Grayson Woods
Grayson Woods consists of 104 residential lots and a golf course with a clubhouse. Improvements maintained by the District include landscaping and street lighting within the public streets, easements, and rights-of-way adjacent to and within the Grayson Woods subdivision.
Maintenance activities cover public street lighting systems and public landscaping, which includes trees, shrubs, vines, ground cover, turf, and asphalt pathways. Services provided include litter and debris removal, irrigation system maintenance and repairs, pruning, staking, fertilization, plant replacement, weed and rodent control, erosion control, vegetation trimming, and debris removal from creek areas.
The landscaped area within Grayson Woods totals approximately 69,000 square feet, including about 1,000 square feet of turf and several hundred square feet of raised annual color beds, which are refreshed two to three times annually.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
A small creek along the west side of Reliez Valley Road drains into a 48-inch pipe equipped with a trash rack on the east side. Regular clearing of landscaping debris is necessary to ensure proper drainage. Vegetation within the creek easement requires periodic pruning and cleaning, with slope stabilization provided as needed.
Street lighting services include the maintenance of 30 streetlights located throughout the subdivision: six on Reliez Valley Road, five on Grayson Road, eight on Iron Hill Street, and eleven on Golf Links Street and adjacent cul-de-sacs. Note that the County maintains the streetlights on Reliez Valley Road, and these costs are excluded from the District’s budget.
The District is also responsible for the repair and resurfacing of the asphalt path along Reliez Valley Road. Maintenance of public open space within the development is funded on an as-needed basis.
There are no substantial changes or additions to the improvements or services proposed for Fiscal Year 2026-27.
Gallery Walk
The Gallery Walk subdivision contains 133 residential lots, annexed into the District in 2002 as reflected in the Assessment Diagram. A separate budget supports the maintenance and servicing of improvements within this development.
Maintenance areas are located within the public right-of-way, primarily along West Hookston Road, Cleaveland Road, Astrid Drive, and within the East Bay Municipal Utility District (EBMUD) right-of-way. Improvements include landscaping (trees, shrubs, vines, ground cover, turf, concrete sidewalks, and asphalt pathways) and street lighting along public streets, easements, and rights-of-way adjacent to the subdivision.
Services provided include litter and debris removal, irrigation system maintenance and repairs, pruning, staking, fertilization, plant replacement and restoration, weed control, erosion control, and vegetation trimming.
It should be noted that along West Hookston Road, Cleaveland Road, and Astrid Drive, the District is only responsible for street lighting. Maintenance of ground cover, turf, irrigation systems, and debris removal in these areas remains the responsibility of individual property owners or the Homeowner’s Association.
Occasional repairs or replacements of concrete sidewalks along the exterior of the tract will be funded through reserve accounts. Reserve funds may also be used for future resurfacing of the asphalt path along the EBMUD trail or for other repairs as necessary.
There are substantial asphalt repairs along the pathway proposed for Fiscal Year 2026-27.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
Estimate of Costs
The estimated budget for the annual maintenance and servicing of the improvements and the proportionate share of the administration costs for the District has been prepared based on the estimated and historical costs to provide said maintenance and services. Individual budgets for Grayson Woods and Gallery Walk are shown on the following pages. The proposed costs represent the estimated costs required to maintain the improvements at the level expected by property owners and the City, and include contributions from the City to account for the general benefit conferred to parcels outside the District.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
Figure 1 – Grayson Woods Proposed Budget
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
Figure 2 – Gallery Walk Proposed Budget
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
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 22, and the methodology used to apportion the total assessment to properties within the District.
AD 22 consist 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 22 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 22. These categories are drawn from the prior Fiscal Year 2024-25 Engineer’s Report and are summarized as follows:
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
▪ Enhanced desirability of properties due to proximity and accessibility of the improvements.
▪ Improved aesthetic appeal provided by a positive representation of the development, neighborhood and the community.
▪ Improved ingress and egress to property resulting in enhanced traffic flow, reduced traffic accidents and consequent reduction of possible property damage. ▪ Improved traffic visibility and circulation.
▪ Improved accessibility for emergency vehicles.
▪ Reduced vandalism and other criminal activity.
General versus Special Benefit
The assessments collected from AD 22 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 22 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 was specifically designed, located and created to provide additional and improved public resources for property inside that Zone, and not the public at large. Other properties that are either outside AD 22, or within AD 22 and not assessed, do not enjoy the unique proximity, access, views and other special benefit factors listed above. These Improvements are of special benefit to properties located within AD 22 because they provide a direct advantage to properties in AD 22 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 22 Zone in a way which offsets any general benefits, as described below.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
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 street sweeping, etc.) This funding from othersources more than compensates for general benefits, if any, received by the properties within the District.
The following discussion of the City’s general-benefit contribution methodology, including the persquare-foot calculations and resulting contribution percentages for each Zone, is drawn from the prior Fiscal Year 2024-25 Engineer’s Report. The same methodology is retained here.
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.
The general-benefit contribution percentage for Grayson Woods is calculated by comparing the per-square-foot landscape maintenance cost in the District with the City’s baseline per-squarefoot cost for areas without landscaping improvements (limited weed control and debris removal as needed). Using FY 2020-21 figures, the annual labor cost (Salaries & Benefits) of $10,543 divided by the approximately 69,000 SF of landscaping maintained yields $0.153/SF ($10,543 / 69,000 = $0.153/SF). The City’s baseline cost for non-landscaped areas is approximately $0.025/SF. The percentage difference between $0.153 and $0.025 is 16.34%. The City accordingly contributes 16.34% of the annual Grayson Woods Salaries & Benefits to offset any general benefit.
For Gallery Walk, the landscaping along the EBMUD easement, as well as the south side of Hookston Road and the east side of Cleveland Road confers some level of benefit to individuals outside the District.
The per-square-foot maintenance cost in Gallery Walk is also $0.153/SF, calculated using FY 2020- 21 labor costs of $7,406 divided by 48,500 SF maintained ($7,406 / 48,500 = $0.153/SF).
Approximately 40% of the maintained area lies within the EBMUD easement, which is readily accessible to the general public; 80% of the landscaping within the EBMUD easement is therefore considered general benefit, and the remaining 20% (the landscaping along the west side of the development and the asphalt pathway providing direct access to the easement) provides direct and special benefit to Gallery Walk parcels. Allocating costs proportionally between general and special benefit, the City contributes 41.89% of the annual Gallery Walk labor costs to offset any general benefit.
EBMUD Easement:
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
40% of 48,500 total SF of landscaping = 19,400 SF at $0.153/SF = $2,968.20. 20% of that SF is 3,880 SF.
19,400 SF – 3,880 SF = 15, 520 SF at $0.153/SF = $2,374.56 applied to general benefit. The remaining amount of $593.64 is assessable to the District properties as special benefit.
Remainder of Gallery Walk:
60% of 48,500 total SF of landscaping = 29,100 SF at $0.153 = $4,452.30, reduced by 16.34% (as shown above) = $727.50 additional to general benefit. The remaining amount of $3,724.80 is assessable to the District properties as special benefit.
Total to General Benefit: $3,102.06
Total Salaries & Benefits: $7,406.00 (FY 20/21 dollars) $3,102.06/$7,406.00 = 41.89%, which will be applied to the annual Salaries & Benefits as a general benefit contribution.
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 Single-Family Equivalents (SFE).
This SFE 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 a SFE 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 one Single Family Equivalent or one SFE.
Assessment Apportionment
The special benefit apportionment methodology for each Zone, summarized in the subsections that follow, is drawn from the prior Fiscal Year 2024-25 Engineer’s Report and is restated here for continuity.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
Grayson Woods
Residential parcels:
The maintenance of landscaping along Reliez Valley Road and Grayson Road provides special benefit to all residential properties in Grayson Woods by enhancing the development’s appearance and improving daily quality of life. Routine clearing of debris from drainage ditches keeps drainage from upstream properties flowing freely through the development. Because all parcels access the development via Reliez Valley Road or Grayson Road, each single-family residential parcel is presumed to receive the same special benefit and is assigned an SFE of 1.00, regardless of its location within the development.
Golf Course Clubhouse/Restaurant and Parking:
The benefit received by the golf course clubhouse/restaurant and parking area from street lighting can be evaluated relative to that received by a single-family residence: the clubhouse derives the same benefits from vehicle and pedestrian safety, enhanced property appearance, and security.
Because the clubhouse parking lot frontage is roughly equivalent to that of four average residential lots, the clubhouse parcel is assigned 4.00 SFE for street-lighting benefit.
Remainder of Golf Course:
The remainder of the golf course parcel receives limited special benefit from street lighting, with only the fairway frontage along a lighted street benefiting from improved safety and security for pedestrians and motorists. Using a typical residential lot frontage of 50 feet, the equivalent streetlighting benefit for that fairway frontage works out to an additional 0.50 SFE for the golf course parcel.
Open Space and Scenic Easements:
These parcels have no lighted frontage, do not benefit from street lighting, and are therefore not assessed.
As described above, single-family equivalents (SFEs) have been assigned to each assessor’s parcel number (APN) by land use. They are listed in following table:
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
SFEs by Land Use:
Parcel Type Parcel Count SFE per Parcel Type Total SFE’s Single Family Residential 104 1.00 104.00
Golf Course & Clubhouse 2 See Above 4.50
Open Space 4 0.00 0.00
Totals: 110 108.50
At the time of formation, the assessment levied per SFE was established to fall within a range of $289.00 to $359.00, with the exact amount to be levied in any given year to be determined by the budget for that year. The actual assessment each year may be increased the following year by the percentage of the annual change in the Consumer Price Index – All Urban Consumers, for the San Francisco/Oakland/Hayward Area (CPI), so long as the resulting increase does not exceed $359.00, as established. If the assessment in any year is proposed to exceed $359.00, the City must comply with Article XIII D, Section 4 of the California Constitution. The annual percentage change for 2024 (January 2025), was 2.7623%. The assessments for Fiscal Year 2026-27 are proposed to increase to $359.79 ($350.12 X 1.027 = $359.72), however the maximum assessment rate allowed for Grayson Woods is $359.00.
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, “SFE.” The assessment per SFE 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 SFEs in Gallery Walk.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
SFEs by Land Use:
Parcel Type Parcel Count SFE per Parcel
Type
Total SFEs
Single Family Residential 133 1.00 133.00
Totals: 133 133.00
At the time of annexation, the assessment levied per SFE was established to fall within a range of $187.49 to $234.36, with the exact amount to be levied in any given year to be determined by the budget for that year. The actual assessment each year may be increased the following year by the percentage of the annual change in the Consumer Price Index – All Urban Consumers, for the San Francisco/Oakland/Hayward Area (CPI), so long as the resulting increase does not exceed $234.36, as established.
If the assessment in any year is proposed to exceed $234.36, the City must comply with Article XIII D, Section 4 of the California Constitution. The annual percentage change for 2025 (January 2026), was 2.18%. The assessments for FY 2026-27 are not proposed to increase from the previous year.
The Operating Reserve and Capital Reserve provisions described below are drawn from the prior Fiscal Year 2024-25 Engineer’s Report and are restated here for continuity.
Operating Reserve
The 1972 Act requires that a special fund be set-up for the revenues and expenditures of the District. Assessment funds shall be used only for the purposes stated herein. A contribution to the District by the City may be made to reduce assessments or to fund costs which are greater than revenue from the assessments, as the City Council deems appropriate. The estimated beginning and ending Operating Reserve fund balances for FY 2026-27 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 year, or whenever the city expects to receive its apportionment of special assessments and tax collections from the county, whichever is later.”
Capital Reserve
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
In addition to the 50% Operating Reserve described above, the District may establish an additional reserve (a “Capital” or “Replacement” Reserve) to fund the replacement of improvement items with a useful life exceeding five years. Such items include, but are not limited to, the asphalt path in each subdivision, sidewalks, streetlights, and irrigation systems. The estimated beginning and ending Capital Reserve fund balances for FY 2026-27 are shown in the Cost Estimate table.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
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 22;
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 22 Zones and an assessment of the estimated costs of the improvements upon all assessable parcels within the AD 22 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 the AD 22 Zones.
The amount to be paid for said improvements and the expense incidental thereto, to be paid by the City of Pleasant Hill Assessment District 22 for the Fiscal Year 2026-27 is $76,192.
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 22. The distinctive number of each parcel or lot of land in the said City of Pleasant Hills 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 22, 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 22 in proportion to the special benefits to be received by the parcels or lots of land, from said improvements.
The Grayson Woods and Gallery Walk are subject to an annual adjustment tied to the Consumer Price Index for the San Francisco Area, but includes a cap on the maximum assessment rate.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
The proposed assessments for the Grayson Woods is eligible for the CPI increase will be assessed at the rate used in Fiscal Year 2024-2025 but reaches the maximum assessment rate of $359. The proposed assessment for Gallery Walk is eligible for the CPI increase will be assessed at the same rate as Fiscal Year 2024-25.
District
Authorized Rate
FY2026-27
Proposed Rate
FY2026-27
Grayson Woods $359.00 $359.00
Gallery Walk $234.36 $187.50
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.
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 22.
Dated:
Engineer of Work
By
John Bliss, License No. C52091
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
Assessment Diagram
The boundaries of the City of Pleasant Hill Landscaping and Lighting Districts are displayed on the following Assessment Diagram.
The specific lines and dimensions of each lot or parcel are on file at the City.
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
City of Pleasant Hill
Assessment District 22
Preliminary Engineer’s Report 2026-27
Assessment Roll
An Assessment Roll (a listing of all parcels assessed within the Assessment Districts 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.