Poway City Council
June 7, 2022

June 7, 2022, Item #4
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA REPORT CityofPoway
June 7, 2022
Honorable Mayor and Members of the City Co;(il
Eric Heidemann, Director of Public Works 0

CITY COUNCIL
Will Wiley, Assistant Director of Public Works for Maintenance Operations (858) 668-4705 or [email protected]
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 19-1 for Fiscal Year 2022-23 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218 and SB 919) allow for the collection of assessments from parcels annexed into Landscape Maintenance District 19-1 (LMD 19-1) for the purpose of maintaining LMD 19-1 's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution (Attachment A) declaring the intention to levy and collect assessments and an engineer's report (Attachment B). Fiscal Year 2022- 23 assessment rate is proposed to increase from the Fiscal Year 2021-22 assessment rate by 3.0 percent, to $898.81 per benefit unit per year, based on a voter-approved inflater cap on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers (CPI).

Recommended Action:

It is recommended the City Council adopt the Resolution.

Discussion:

LMD 19-1 was formed on May 21, 2019, to maintain landscape improvements installed in conjunction with new subdivisions within the boundaries of LMD 19-1. A map showing LMD 19-1's boundaries is included as Attachment C.

LMD 19-1 includes the following non-residential (commercial) developments:

TRACT PROJECT NAME
TTM
TTM
TTM
TTM
1 of 37
85-04
86-02R
87-13
88-04R
Pomerado Business Park I and
II
Tech Business Center
Parkway Business Centre I and II
Trident Center
June 7, 2022, Item #4
TTM 98-05 Parkway Business Centre Ill
TTM 99-07 Legacy/Toppan
DR 95-13 Watkins Terminals
DR 97-47 Discovery Isle
TTM 00-01 Poway Views, LLC
DR 03-13 Costco/Home Depot
TTM 86-02R Poway Corporate Center
TPM 06-04 Slough Poway 11, LLC
Section 22624 of the Streets and Highways Code requires the Council to approve an engineer's report and adopt a resolution of intention prior to establishing a budget each year. The engineer's report (Attachment B) outlines the proposed Fiscal Year 2022-23 budget and resulting assessments.

Fiscal Year 2022-23 assessment rate is proposed to increase from the Fiscal Year 2021-22 assessment rate by 3.0 percent, to $898.81 per benefit unit per year. There are currently 322 commercial parcels proposed to be assessed within LM D 19-1.

On May 21, 2019, a ballot measure was proposed and passed, to reorganize Landscape Maintenance District 87-1 (LMD 87-1) by detaching 327 commercial properties and forming a new landscape maintenance district (LM D 19-1 ). The existing residential development areas within LMD 87-1 remained as LMD 87-1. Certain improvements provide a shared benefit to properties in LMD 19-1 and other adjacent properties are, therefore, equally funded by the LMD 19-1 and other sources (LMD 87-1 and/or the General Fund). For a full description of these shared improvements, please refer to the engineer's report.

LMD 19-1 includes a voter-approved inflater which helps revenues keep pace with inflation. Annual assessment rate increases are capped at 3.0 percent of the annual change in the CPI. Because projected expenditures are exceeding revenues, an increase of 3.0 percent is requested at this time.

Service levels for landscape maintenance are at service level A. A service level A consists of performing landscape maintenance (e.g., irrigation inspection, removal of trash and debris, trimming of shrubs, fertilizing, mowing, edging, pruning, sweeping) for respective areas within LMD 19-1 on a weekly basis.

Proposition 218, which was passed by California voters on November 5, 1996, expands the requirements for public notification and imposes the requirement of special district balloting.

Beginning July 1, 1997, all existing, new or increased assessments shall comply with Article XIII D as added to the California Constitution. All parcels currently assessed were annexed into LMD 87-1 prior to its reorganization and formation of LMD 19-1 by owner consent at the time of development, making them exempt from the procedures and approval process set forth in Section 4 of this Article. However, this does not preclude any assessments that would be increased in future years. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4 of Article XIII D.

As required under assessment law (Landscape and Lighting Act of 1972 and its amendments), an engineer's report and assessment recommendations must be presented at a public hearing for Council consideration and public comment on an annual basis, which is scheduled for June 21, 2022.

The engineer's report (Attachment B) has been found technically correct as presented.

Environmental Review:

This action is not subject to review under the California Environmental Quality Act (CEQA). 2 of 37
June 7, 2022, Item #4
Fiscal
Impact:

LMD
19-1
includes
a
voter-approved
inflator
which
helps
revenues
keep
pace
with
inflation.

The
assessment
rate
for
Fiscal
Year
2022-23
is
capped
at

3.0 percent
or
the
annual
change
in
the
San
Diego-Carlsbad
Consumer
Price
Index
for
All
Urban
Consumers,
whichever
is
less.

Revenues
collected
at
the
rate
of
$898.81
per
benefit
unit
per
year,
an
estimated
total
of
$785,907.00,
will
be
used
for
LMD
19-1
's
maintenance
costs
during
Fiscal
Year
2022-23.

A
General
Fund
contribution
of
$201,468.00
will
be
made
based
upon
average
maintenance
costs
for
the
landscaped
medians
and
rights-of-way
that
provide
general
benefit
to
the
City.

Public
Notification:

None. Attachments: A.

Resolution
B.

Engineer's
Report
C.

LMD19-1Map
Reviewed/
Approved
By:

We~aserman Assistant
City
Manager
3 of
37 Reviewed
By:

Alan
Fenstermacher
City
Attorney
Approved
By:

Ch
~
City
Manager
June 7, 2022, Item #4

RESOLUTION
NO.
22-
A

RESOLUTION
OF
THE
CITY

COUNCIL
OF
THE
CITY
OF
POWAY,

CALIFORNIA,

DECLARING
THE

INTENTION
TO
LEVY
AND

COLLECT

ASSESSMENTS
WITHIN
POWAY

LANDSCAPE

MAINTENANCE

DISTRICT
NO.
19-1
FOR
FISCAL
YEAR
2022-23
AND

APPROVING
THE

ENGINEER'S
REPORT

WHEREAS,
the
City
Council
of
the
City
of
Poway
desires to
levy
and
collect
assessments
within
Poway
Landscape
Maintenance
District
No.
19-1
for
the
purpose
of
maintaining,
servicing
and
operating
public
landscape
facilities
located
within
the
territory
comprised
of
said
District
as
shown
in
the
Engineer's
Report,
included
in
the
staff
report
as
Attachment
B,
that
is
on
file
in
the
Office
of
the
City
Clerk,
pursuant
to
the
Landscape
and
Lighting
Act of
1972;

WHEREAS,
assessments
will
increase
from
the
Fiscal
Year
2021-22
assessment
rate
of
$872.63
per
net
acre
per
year
to
$898.81,
based
on
a
voter-approved
inflater
cap
on
the
annual
change
in
the
San
Diego-Carlsbad
Consumer
Price
Index
for
All
Urban
Consumers
for
Parkway
Business
Centre
I and
II,
Tech
Business
Center,
Slough
Poway
II,
LLC,
Pomerado
Business
Park
I and
II,
Trident
Center,
Discovery
Isle,
Parkway
Business
Centre
111,
Legacy/Toppan,
Poway
Corporate
Center,
Poway
Views,
Watkins
Terminals
and
Costco/Home
Depot;

WHEREAS,
under
Article
XIII
D,
Section
4 of
the
California
Constitution,
a
City
general
benefit
contribution
has
been
calculated
as
the
average
General
Fund
expenditure
on
a
per
square
foot
basis
for
the
maintenance
of
landscaped
medians
and
rights-of-way.

This
general
benefit
contribution
for
Landscape
Maintenance
District
No.19-1
has
been
calculated
to
be
$201,468.00;

WHEREAS,
under
Article
XIII
D,
Section
5(b)
of
Proposition
218
(adopted
by
general
vote
on
November
5,
1996),
the
collection
of
Fiscal
Year
2022-23
assessments
is
exempt
from
the
procedures
and
approval
process
set
forth
in
Section
4 of
Article
XIII
D,
in
that
the
assessment
was
imposed
pursuant
to
a
petition
signed
by
the
persons
owning
all
of
the
parcels
subject
to
the
assessment
at
the
time
the
assessment
was
initially
imposed;
and

WHEREAS,
the
public
interest
and
convenience
require
the
maintenance,
service
and
operation
of
public landscaping
within
said
territory
.

NOW,

THEREFORE,
BE
IT

RESOLVED
by
the
City
Council
of
the
City
of
Poway
as
follows:

SECTION
1:

The
foregoing
recitals
are
true
and
correct.

SECTION
2:

Proposed
assessments
are
as
detailed
in
the
Engineer's
Report
for
Poway
Landscape
Maintenance
District
No.
19-1
for
Fiscal
Year
2022-23
included
in
the
staff
report
as
Attachment
B
and
attached
hereto.

SECTION
3:

Notice
is
hereby
given
that
a
public
hearing
is
scheduled
in
the
regular
meeting
place
of
the
City
Council,
being
the
Council
Chambers,
City
Hall,
on
the
following
date
and
time:

Tuesday,
June
21,
2022,
at
7:00
p.m.

At
that
time,
this
legislative
body
will
hear
protests
or
objections
in
reference
to
the
annual
levy
of
4of37

ATTACHMENT
A
June 7, 2022, Item #4
Resolution No. 22-

assessments and to any other matters contained in this resolution. Any persons who wish to object to the proceedings or the annual levy should file a written protest with the City Clerk prior to the time set for the public hearing. If there is a majority protest against the levy of an annual assessment that is increased from the previous year, the proposed increase in the assessments shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.

SECTION 4: The City Clerk is hereby authorized and directed to give notice as required by law by causing a copy of this Resolution to be published in the San Diego Union Tribune, a newspaper of general circulation in the City of Poway, not less than ten (10) days prior to the date set for the public hearing.

PASSED, ADOPTED AND APPROVED at a Regular Meeting of the City Council of the City of Poway, California on the 7th day of June, 2022 by the following vote, to wit:

AYES:

NOES:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
5 of37
June 7, 2022, Item #4

CITY OF POWAY
Engineer's Report
Landscape Maintenance District
No.19-1
Fiscal Year 2022/2023
INTENT MEETING: JUNE 7, 2022
PUBLIC HEARING: JUNE 21, 2022
Ww1LLDAN

ATTACHMENT B
June 7, 2022, Item #4

ENGINEER'S REPORT AFFIDAVIT
City of Poway
Landscape Maintenance District No. 19-1
City of Poway,
County of San Diego, State of California
This Report and the enclosed descriptions, budgets, and diagrams outline the improvements and assessments being proposed for the consideration of the Poway City Council regarding the Landscape Maintenance District No. 19-1 for Fiscal Year 2022/2023. Said District includes each lot, parcel, and subdivision of land identified as receiving a special benefit from the improvements to be funded by the District annual assessments as identified on the San Diego County Assessor's Parcel Maps at the time this Report was prepared. Reference is hereby made to the San Diego County Assessor's Parcel Maps for a detailed description of the lines and dimensions of each parcel within Landscape Maintenance District No. 19-1, including all subsequent subdivisions, lot­ line adjustments, or parcel changes therein. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this 20th day of ___ M_a_y __ , 2022.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: _..~~b----+=-=-,-~-
Susana Hernandez
Senior Project Manager, District Administration Services < l.1
By: ... ~~
Tyrone Peter
PE #C 81888
7 of 37
June 7, 2022, Item #4
Table of Contents
Introduction ............................................................................................... 1 Ballot Proceedings .................................................................................................... 2 Report Content .......................................................................................................... 3 Part I -Plans and Specifications .............................................................. 5 Description of the District ......................................................................................... 5 Part II -Method of Apportionment ........................................................... 9 Legislative Authority and Provisions ....................................................................... 9 Benefit Analysis ....................................................................................................... 10 Assessment Methodology ...................................................................................... 13 Part Ill -Estimate of Costs ...................................................................... 17 Calculation of Assessments ................................................................................... 17 District Budgets and Assessments ....................................................................... 17 Assessment Range Formula .................................................................................. 29 Part IV -District Diagram .............................................. _ .......................... 20 Part V -2022/2023 Assessment Roll ..................................................... 22 8 of 37
June 7, 2022, Item #4
Ww1LLDAN
Introduction
Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (the "1972 Act"), and in compliance with the substantive and procedural requirements of Article XIIID, Section 4 of the California State Constitution (the "California Constitution") and the Proposition 218 Omnibus Implementation Act (the "Omnibus Act"), being Government Code section 53750 et seq., the City Council of the City of Poway, County of San Diego, State of California (the "City"), reorganized the City's previously established Landscape Maintenance District No. 87-1 ("LMD No. 87-1) by detaching certain territory from LMD No. 87-1 and forming a new landscape maintenance district.

On May 21, 2019 the City Council of the City of Poway conducted a public hearing and ballot proceeding for the formation of Landscape Maintenance District No. 19-1 (the "District"), that includes the detached territory and new parcels. These change proceedings were made to better address the estimated special benefit improvement costs and proportional special benefits received by each property associated with the various improvements being provided in the area.

To adequately provide and fund the landscaping improvements, appurtenant facilities and related expenses within the District, the City Council determined that it is appropriate and in the public's best interest to form Landscape Maintenance District No. 19-1, and to levy annual assessments on the County tax rolls for the benefit of properties starting in Fiscal Year 2019/2020 to fund the estimated special benefit improvement costs that are considered necessary to maintain and service those improvements. The detailed plans and specifications for the landscaping improvements provided and funded in whole or in part by the District assessments are on file in the Special Districts Office of the Public Works Department of the City of Poway and by reference these plans and specifications are made part of this Report. The improvements provided by the District and the assessments described herein are made pursuant to the 1972 Act, the provisions of the California Constitution, and the Omnibus Act; and the District shall incorporate into the District each parcel that will receive special benefits from those improvements and the maintenance and servicing thereof.

This Engineer's Report (the "Report") has been prepared pursuant to Chapter 1, Article 4 of the 1972 Act and the California Constitution, and presented to the City Council for its consideration and approval of the improvements to be provided within the District and the levy and collection of the assessments related thereto to fund the special benefit costs and expenses required to service and maintain the designated improvements within the District in Fiscal Year 2022/2023.

If any section, subsection, sentence, clause, phrase, or portion of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions might subsequently be declared invalid or unconstitutional.

This Report outlines the District structure, the improvements, and the proposed assessments to be levied in connection with the special benefits the properties within the District will receive from the maintenance and servicing of the District improvements. The annual assessments to be levied on properties within the District will provide a funding source for the continued operation and maintenance of the landscaping improvements and appurtenant facilities within the District. The net annual cost to provide the improvements is allocated to the benefiting properties using a weighted method of apportionment (refer to Assessment Methodology in Part II, Method of Apportionment) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services. 2022/2023
9 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 1 June 7, 2022, Item #4
W
w1LLDAN
The
estimated
cost
of
the
improvements,
maintenance,
and
servicing,
and
the
proposed
annual
assessments
budgeted
and
assessed
against
properties
each
fiscal
year
may
include,
but
are
not
limited
to,
the
estimated
expenditures
for
regular
annual
maintenance
and
repair
of
the
landscaping
and
related
facilities;
incidental
expenditures
related
to
the
operation
and
administration
of
the
District;
the
collection
of
funds
for
operational
reserves;
the
collection
of
funds
to
support
periodic
maintenance
projects,
rehabilitation
projects
and/or
other
capital
improvement
projects;
deficits
or
surpluses
from
prior
fiscal
years;
and
revenues
from
other
sources
as
authorized
by
the
1972
Act.

Each
parcel
is
to
be
assessed
proportionately
for
only
those
improvements,
services
and
expenses
for
which
the
parcel
will
receive
special
benefits.

After
formation
of
this
District,
in
each
subsequent
fiscal
year,
the
City
shall
establish
the
District's
assessments
based
on
an
estimate
of
the
costs
to
maintain,
operate
and
service
the
improvements,
including
funding
needed
for
capital
improvement
projects
for
that
fiscal
year
and
available
revenues
including
fund
balances,
general
benefit
contributions,
any
additional
City
contributions,
and
the
assessment
limits
established
herein.

The
word
"parcel,"
for
the
purposes
of
this
Report,
refers
to
an
individual
property
assigned
its
own
Assessor's
Parcel
Number
("APN")
by
the
San
Diego
County
Assessor's
Office.

The
San
Diego
County
Auditor/Controller
uses
Assessor's
Parcel
Numbers
and
specific
Fund
Numbers
to
identify
properties
to
be
assessed
on
the
tax
roll
for
the
District
assessments.

Ballot
Proceedings
Pursuant
to
the
provisions
of
Article
XIIID,
Section
4 of
the
California
Constitution
and
the
Omnibus
Act,
the
City
conducted
in
2019
a
property
owner
protest
ballot
proceeding
("Ballot
Proceeding")
for
the
proposed
levy
of
new
assessments
as
described
in
this
Report.

In
conjunction
with
this
Ballot
Proceeding,
the
City
Council
conducted
a
public
hearing
to
consider
public
testimony,
comments,
and
written
protests
regarding
the
formation
of
the
District
and
the
establishment
of
the
proposed
assessments.

Upon
conclusion
of the
public
hearing,
property
owner
protest
ballots
were
opened
and
tabulated,
which
determined
that
majority
protest
did
not
exist. Annually,
an
annual
engineer's
report
for
the
District
shall
be
prepared
and
presented
to
the
City
Council
to
address
any
proposed
changes
to
the
District,
improvements,
budget,
and
assessments
for
that
fiscal
year.

The
City
Council
shall
annually
hold
a
noticed
public
hearing
regarding
these
matters
prior
to
approving
and
ordering
the
levy
of
assessments
for
the
upcoming
fiscal
year.

The
assessments
as
approved
and
ordered
will
be
submitted
to
the
San
Diego
County
Auditor/Controller
for
inclusion
on
the
property
tax
roll
for
each
affected
parcel
for
that
fiscal
year.

Such
assessments
shall
not
exceed
the
annually
adjusted
maximum
assessments
as
calculated
and
authorized
herein
unless
the
proposed
new
or
increased
assessments
are
approved
by
the
property
owners
in
a
ballot
protest
proceeding.
2022/2023 10
of
37 City
of
Poway
Landscape
Maintenance
District
No.
19-1
Page
2 June 7, 2022, Item #4
Ww1LLDAN
Report Content
This Report has been prepared in connection with the annual levy of assessments for Landscaping and Maintenance District No.19-1 for Fiscal Year 2022/2023, which consists of five (5) parts:

Part I -Plans and Specifications:

This section of the Report contains an overall description of the District, and the general nature, location, and extent of the improvements for which parcels will be assessed. The assessments as outlined in this Report are based on the local landscaping improvements and appurtenant facilities within the District that provide special benefits to the properties therein, including incidental expenses authorized pursuant to the 1972 Act. In conjunction with the descriptions of the improvements, a visual depiction of the landscape improvement areas is provided on the District Diagram contained in Part IV of this Report. More detailed information regarding the specific plans and specifications associated with the District improvements are on file in the Public Works Department and by reference are made part of this Report.

Part II -Method of Apportionment
This section provides a discussion of the general and special benefits associated with the improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit and therefore not assessed. This section of the Report also outlines the method of calculating each property's proportional special benefit necessary to calculate the annual assessments.

Part Ill -Estimate of Costs
This section of the Report contains an estimate of the total annual costs to install, operate, maintain, and service the local landscaping improvements and appurtenant facilities within the District. The estimated annual expenses (budget) includes an estimate of the maintenance costs and incidental expenses (as defined in the 1972 Act) including, but not limited to: labor, materials, utilities, equipment, and administration expenses as well as the collection of other appropriate funding authorized by the 1972 Act and deemed necessary to fully support the improvements.

Those improvements and/or costs determined to be of general benefit shall be funded by a City contribution and are excluded from the amount to be assessed as special benefit. The resulting maximum assessment rate per equivalent benefit unit (the "Maximum Assessment Rate Per EBU") identified in the budget establishes the maximum assessment rate as of Fiscal Year 2022/2023 and this maximum assessment rate shall be adjusted annually by an inflationary adjustment (Assessment Range Formula) , which is also described in this section of the Report.

While not shown as a budgeted expenditure at this time, the City Council, at its discretion, may in the future provide a temporary advance (loan) to the District to expedite various capital improvement projects within the District (i.e., repair and rehabilitation of the improvements). Such loans shall be limited to funding that complies with the provisions of California State law and shall be paid back to the City through the annual assessments and available funds collected for CIP and Rehabilitation Funding and/or Operational Reserves. Ultimately, City staff shall make the determination of which improvements, and the extent of the services and activities that shall be provided based on available revenues.
2022/2023
11 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 3 June 7, 2022, Item #4
Ww1LLDAN
Part IV -District Diagram
This section of the Report contains a diagram showing the boundaries of the District for Fiscal Year 2022/2023 which incorporates each of the parcels that receives special benefits from the District improvements. This diagram also provides a visual depiction of the location of the improvements to be maintained. The lines and dimensions of each lot, parcel, and subdivision of land contained in this diagram are inclusive of all parcels listed in "Part V -Assessment Roll" of this Report and the corresponding County Assessor's Parcel Maps for said parcels as they existed at the time this Report was prepared and shall include all subsequent subdivisions, lot-line adjustments, or parcel changes therein. Reference is hereby made to the San Diego County Assessor's maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Part V -Assessment Roll
A listing of all Assessor Parcel Numbers of the properties within the District and each parcel's corresponding Fiscal Year 2022/2023 assessment amount proposed to be levied and collected for Fiscal Year 2022/2023 ("Assessment FY 2022/2023"). The proposed assessment amounts to be levied and collected for Fiscal Year 2022/2023 for each parcel is based on the parcel's calculated proportional special benefit as outlined in the Method of Apportionment (Part II of this Report) and the annual assessment rate established by the budget provided in the Estimate of Costs (Part Ill of this Report). Due to the number of parcels within the District, the Assessment Roll shall be filed electronically with the City Clerk rather than displayed in this Report and by reference the listing of the Assessor's Parcel Numbers and the corresponding assessment amounts contained in that electronic file are made part of this Report. 2022/2023
12 of 37
City of Poway Landscape Maintenance District No. 19-1 Page4 June 7, 2022, Item #4
W
w1LLDAN
Part
I -
Plans
and
Specifications
Description
of
the
District
The
District
is
within
the
City
of Poway
in
the
southern
region
of
the
City,
comprised
of
the
non­
residential
and
vacant
properties
generally
located
north
of
Beeler
Canyon
Road
and
the
City
limits,
east
of
Old
Pomerado
Road
and
the
City
limits,
west
of
Sycamore
Canyon
Road.

The
territory
within
the
District
consists
of
the
lots
or
parcels
of
land
shown
on
the
Assessment
Diagram
contained
herein
in
"Part
IV
-District
Diagram"
of
this
Report
which
is
inclusive
of
all
parcels
listed
in
"Part
V -
Assessment
Roll"
of
this
Report
and
the
corresponding
County
Assessor's
Parcel
Maps
for
said
parcels
as
they
existed
at
the
time
this
Report
was
prepared.

The
parcels
within
the
District
include
all
or
a
portion
of
the
parcels
identified
on
the
following
San
Diego
County
Assessor's
Parcel
Maps:

Book
317
Pages
22, 27,
28,
and
81;
Book
320
Pages
01,
20,
and
22;
and
Book
323
Pages
09,
48 and
50 Description
of
the
Improvements
As
authorized
by
the
1972
Act,
the
proposed
improvements
to
be
provided
by
the
District
incorporates
local
landscaping
improvements
and
appurtenant
facilities
that
are
maintained
and
serviced
for
the
benefit
of
real
property
within
the
District.

The
various
improvements
to
be
maintained
by
the
District
have
been
installed
in
connection
with
the
development
of
properties
for
the
benefit
of
those
properties,
and/or
proportionately
shared
with
nearby
adjacent
developments,
or
were
otherwise
considered
necessary
or
required
for
the
development
of
properties
within
the
District
to
their
full
and
best
use
and/or
the
adjacent
developments
that
proportionately
benefit
and
share
those
improvements.

The
work
to
be
performed
within
the
District
may
include,
but
is
not
limited
to
(as
applicable),
the
personnel;
materials;
equipment;
electricity;
water;
contract
services;
maintenance,
repair
and
rehabilitation
of
the
improvements;
and
incidental
expenses
required
to
operate
the
District
and
provide
the
improvements
and
services.

The
annual
assessments
to
be
levied
on
properties
within
the
District
provide
a
source
of
funding
to
support
the continued
operation
and
maintenance
of
these
improvements
that
provide
a
particular
and
distinct
benefit
(special
benefit)
to
those
properties.

Each
parcel
shall
be
assessed
proportionately
for
only
those
improvements,
services,
and
expenses
for
which
the
parcel
receives
special
benefits.

The
landscape
improvements
to
be
funded
by
the
District
assessments
may
include,
but
are
not
limited
to:
turf;
ground
cover;
shrubs
and
plants;
areas
of
natural
vegetation;
trees;
irrigation
systems;
specific
masonry
walls,
including
sound
walls
and
retaining
walls;
monuments;
hardscapes;
and
other
related
appurtenant
facilities
within
the
District
that
have
been
dedicated
to
the
City
for
maintenance,
including,
but
are
not
limited
to:
►
median
island
landscaping
and
hardscape
improvements
within
the
District;
►
designated
streetscape
side-panel
landscaping
adjacent
to
the
streets
and
properties
within
the
District,
including
parkways,
slopes
and
entryways;
and
►
designated
non-street
landscaping
and/or
vegetation
management
areas,
including,
but
not
limited
to,
open
space
areas,
greenbelts,
and
landscaping
located
adjacent
to
the
properties
within
the
District.
2022/2023 13
of
37 City
of
Poway
Landscape
Maintenance
District
No.
19-1
Page
5 June 7, 2022, Item #4
W
w1LLDAN
The
improvements
within
this
District
provide
direct
advantages
to
the
parcels
in
the
District
(i.e.,
special
benefits)
that
affect
the
assessed
parcels
in
a way
that
is
particular
and
distinct
from
their
effect
on
other
parcels
and
that
real
property
in
general
and
the
public
at
large
do
not
share.

The
parcels
are
proportionately
assessed,
in
whole or
in
part,
for
the
special
benefits
they
receive
from
the
improvements.

The
improvement
plans
and
specifications
for
the
District
are
on
file
in
the
Office
of
Public
Works
of
the
City
of
Poway
and
by
reference
these
improvement
plans,
and
specifications
are
made
part
of
this
Report.

The
parcels
within
District
are
proportionately
assessed,
in
whole
or
in
part,
for
the
special
benefits
they
receive
from
the
overall
landscape
improvements
within
the
District,
including,
but
not
limited
to,
landscape
areas
on
and
around
Pomerado
Road,
Community
Road,
Stowe
Drive,
Scripps
Poway
Parkway,
Treadwell
Drive,
and
Creek
Road.

The
landscape
improvements
are
dispersed
throughout
the
District
in
immediate
proximity
to
each
of
the
assessed
parcels
and
are
generally
summarized
by
the
following:
►
34,462
square
feet
of
streetscape
landscaping
located
on
the
east
side
of Pomerado
Road
from
Stowe
Drive
to
approximately
730
feet
north
of
Stowe
Drive.
►
7,024
square
feet
of
landscaped
median
and
1,959
square
feet
of
hardscaped
median
on
Pomerado
Road
north
of
Stowe
Drive.

These
improvements
provide
a
shared
benefit
to
properties
on
both
sides
of
Pomerado
Road
and
are
therefore
equally
funded
by
the
District
and
another
revenue
sources
(General
Fund
and/or
LMD
No.
87-1).
►
120,224
square
feet
of
streetscape
landscaping
located
on
the
east
side
of
Pomerado
Road
between
Stowe
Drive
and
Scripps
Poway
Parkway.
►
30,168
square
feet
of
landscaped
median
and
2,853
square
feet
of
hardscaped
median
located
on
Pomerado
Road
between
Stowe
Drive
and
Scripps
Poway
Parkway.

These
median
improvements
provide
a
shared
benefit
to
properties
on
the
west
side
of
Pomerado
Road
and
are
therefore
equally
funded
by
the
District
and
other
revenue
sources
(General
Fund
and/or
LMD
No.
87-1).
►
7,932
square
feet
of
streetscape
landscaping
located
on
the
south
side
of
Scripps
Poway
Parkway
between
the
western
City
limit
and
Pomerado
Road
(that
portion
adjacent
to
the
District
parcels).

The
remaining
199,333
square
feet
of
landscaping
on
the
south
side
of
Scripps
Poway
Parkway
between
the
western
City
limit
and
Pomerado
Road
is
not
part
of
LMD
No.
19-1
and
not
assessed).
►
11,362
square
feet
of
landscaped
median
and
1,366
square
feet
of
hardscaped
median
located
on
Scripps
Poway
Parkway
between
the
western
City
limit
and
Pomerado
Road.

These
median
improvements
provide
a
shared
benefit
to
properties
on
both
sides
of
Pomerado
Road
and
are
therefore
equally
funded
by
the
District
and
other
revenue
sources
(General
Fund
and/or
LMD
No.
87-1).
►
39,687
square
feet
of
streetscape
landscaping
located
on
the
south
side
of
Treadwell
Drive
between
Pomerado
Road
and
828
feet
west
of
Pomerado
Road.

These
landscape
improvements
provide
a
shared
benefit
to
properties
in
the
District
and
the
residential
development
south
of
Treadwell
Drive
(LMD
No.
87-1)
and
are
therefore
equally
funded
by
the
District
and
LMD
No.
87-1).
►
5,704
square
feet
of
landscaped
median
and
1,657
square
feet
of
hardscaped
median
area
located
on
Pomerado
Road
between
Treadwell
Drive
and
the
southern
City
limits.

These
median
improvements
provide
a shared
benefit
to
properties
on
both
sides of
Pomerado
Road
and
are
therefore
equally
funded
by
the
District
and
other
revenue
sources
(General
Fund
and/or
LMD
No.
87-1).
►
48,785
square
feet
of
streetscape
located
on
the
west
and
east
sides
of
Pomerado
Road
between
Scripps
Poway
Parkway
and
Treadwell
Drive.
2022/2023 14
of
37 City
of
Poway
Landscape
Maintenance
District
No.
19-1
Page6
June 7, 2022, Item #4
Vf/WILLDAN
► 3,675 square feet of landscaped median and 1,971 square feet of hardscaped median on Pomerado Road between Scripps Poway Parkway and Treadwell Drive. ► 16,528 square feet of streetscape landscaping located on the north side of Creek Road between Pomerado Road and 345 feet east of Pomerado Road. ► 954,945 square feet of streetscape landscaping located on the north and south side of Scripps Poway Parkway between Pomerado Road and Kirkham Road.
► 52,151 square feet of landscaped median and 1,654 square feet of hardscaped median on Scripps Poway Parkway between Pomerado Road and Kirkham Road. ► 133,059 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Kirkham Road and Community Road. ► 11,630 square feet of landscaped median and 4,835 square feet of hardscaped median on Scripps Poway Parkway between Kirkham Road and Community Road. ► 24,247 square feet of streetscape landscaping located on the east and west sides of Community Road between Scripps Poway Parkway and Gregg Street. ► 288,761 streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Community Road and Parkway Centre Drive. ► 31,701 square feet of landscaped median and 25,834 square feet of hardscaped median on Scripps Poway Parkway between Community Road and Parkway Centre Drive. ► 159,212 square feet of streetscape located on the north and south sides of Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive.
► 23,355 square feet of landscaped median and 19,951 square feet of hardscaped median on Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive. ► 18,394 square feet of streetscape landscaping located on the west side of Stowe Drive between Scripps Poway Parkway and Kirkham Road.
► 138,966 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Stowe Drive and Danielson Street. ► 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Stowe Drive and Danielson Street. ► 36, 176 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street. ► 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street. ► 8,248 square feet of streetscape landscaping located on the west side of Stowe Drive between Danielson Street and Scripps Poway Parkway.
► 29,242 square feet of streetscape landscaping located on the south side of Stowe Drive between Crosthwaite Circle East and Danielson Street.
► 15,662 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Parkway Centre Drive and Crosthwaite Circle East. ► 87,089 square feet of streetscape located on the north and south sides of Stowe Drive between Crosthwaite Circle West and Parkway Centre Drive. ► 121,596 square feet of streetscape landscaping located on the south side of Stowe Drive between Mclvers Court and Crosthwaite Circle West.
2022/2023
15 of 37
City of Poway Landscape Maintenance District No. 19-1 Page? June 7, 2022, Item #4
*WILLDAN
► 77, 176 square feet of streets cape landscaping located on the north and south sides of Stowe Drive between Community Road and Mclvers Court.
► 2,362 square feet of hardscaped median on Community Road between Danielson Street and Scripps Poway Parkway.
► 80,993 square feet of streetscape landscaping located on the east and west sides of Community Road between Stowe Drive and Danielson Street. ► 3,925 square feet of landscaped median and 2,270 square feet of hardscaped median on Community Road between Stowe Drive and Danielson Street. ► 78,347 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Brookprinter Place and Community Road.
► 6,518 square feet of streetscape landscaping located on the north side of Stowe Drive between Kirkham Road and Brookprinter Place.
► 588, 134 square feet of streetscape landscaping located on the east and west sides of Community Road between Metate Lane and Stowe Drive.
► 25,082 square feet of landscaped median and 1,365 square feet of hardscaped median on Community Road between Metate Lane and Stowe Drive.
► 186,055 square feet of streetscape landscaping located on the east side of Community Road from 900 feet north of Metate Lane to Metate Lane.
► 29,161 square feet of streetscape landscaping located on the south side of Metate Lane from 670 feet west of Community Road to Community Road.
► 648,074 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Pomerado Road and I avelli Way.
2022/2023
16 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 8 June 7, 2022, Item #4
Part II -Method of Apportionment
Legislative Authority and Provisions
1972 Act
Ww1LLDAN
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscaping and lighting improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:

Section 22573 defines the net amount to be assessed as follows:
"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."
Section 22531 defines "maintain" or "maintenance" as follows:
"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.

Section 22538 defines "service" or "servicing" as follows:
"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 formulas used for calculating assessments as established herein reflect the composition of parcels within the District and the improvements and activities to be provided, and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Article XIII D of the California Constitution.

California Constitution
The costs to operate and maintain the District improvements are identified and allocated to properties within the District based on the special benefits conferred. The improvements provided and for which properties are to be assessed are identified as local landscaping improvements and related amenities that were installed in connection with the development of the properties and/or would otherwise be required for the development of properties within the District. The District assessments and method of apportionment are based on the premise that these improvements would otherwise not have been installed and maintained by the City. The types of improvements and level of maintenance of the improvements are greater than what the City otherwise installs, maintains, and funds elsewhere in the City.

Article XIII D Section 2(d) defines District as follows:
"District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service"; 2022/2023
17 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 9 June 7, 2022, Item #4
'WWILLDAN
Article XI 11 D Section 2(i) defines Special Benefit as follows:
"Special benefit" means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute "special benefit."
Article XIII D Section 4(a) defines proportional special benefit assessments as follows:
"An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." Benefit Analysis
The improvements provided by this District and for which properties will be assessed have been identified as necessary, desired, and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City's General Plan.

Special Benefits
The ongoing maintenance of landscaped areas within the District provide aesthetic benefits to the properties within the District and are intended to provide a more pleasant environment to walk, drive, and work. The primary function of these improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding commercial properties and developments for which the improvements were constructed and installed, and/or were facilitated by the development or potential development of properties within the District. These improvements are an integral part of the physical environment associated with the parcels in the District and while some of these improvements may in part be visible to properties outside the District, collectively, if these improvements are not properly maintained, it is the parcels within the District that would be aesthetically burdened. Additionally, these landscape improvements provide visually pleasing open space areas and green spaces that serve as an extension of the physical attributes of the parcels assessed, such as privately maintained landscape areas, and to some extent may also provide a greater opportunity for recreation as well as serving as a physical buffer and/or sound reduction buffer between the roadways and the properties in the District. Thus, the maintenance of these landscaped improvements provides advantages and benefits to the assessed properties that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share.

Collectively these landscaping improvements and related amenities enhance the overall use, presentation, enjoyment, recreational access, and marketability of the properties, and ensure the long-term cost-efficiency of services that are obtained through the City provided maintenance (economy of scale).
2022/2023
18 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 10 June 7, 2022, Item #4
Ww1LLDAN
General Benefit
Calculated (Direct) General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and/or required for development of those properties. Although the District improvements are located on public streets or public areas that are typically visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District that are directly associated with these improvements (particularly the level of maintenance and servicing) are not required nor associated with any properties outside the District. It is also evident that: (1) the maintenance of these improvements and the level of maintenance provided, has a direct and particular advantage (i.e., special benefit) only to those properties in close proximity to the improvements, including those developments and properties that are directly accessed from the streets where the improvements are located; and (2) such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, limits any indirect or incidental benefit that the public at large or properties outside the District receive from the improvements.

In the absence of a special funding district, these types of improvements would not have been installed by the City and the City's maintenance of these improvements would, for the most part, be limited to tree management services necessary to ensure public safety and protection of property, weed abatement, rodent control, and erosion control services for the various landscape areas that are provided elsewhere in the City. This basic or baseline level of service would typically provide for periodic servicing of these areas on an as-needed basis. This baseline level of service, which is provided elsewhere in the City, would provide for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage. However, this baseline level of service results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided through the District assessments.

On average, the cost to provide this baseline level of service for the District's streetscape landscape areas is estimated to be approximately $1,230 per acre (approximately $0.0276 per square foot) and approximately $736 per acre (approximately $0.0165 per square foot) for non­ streetscape landscape areas, including a five percent (5%) cost factor for City overhead and administration.

Indirect (Incidental) General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or incidental general benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including:
► Minimization of dust and debris; and
► Decreased potential water runoff from both properties and the landscaped areas.

Although these types of benefits might best be characterized as indirect consequences of the special benefits of the landscape maintenance provided to assessed parcels, for the purposes of calculating proportional benefits, we assume these types of benefits to be general benefits. It is apparent that trees, shrubs, plants, and other vegetation and groundcover reduce dust, debris, and potential water runoff that might otherwise occur if such landscape improvements did not 2022/2023
19 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 11 June 7, 2022, Item #4
Ww1LLDAN
exist. However, it is also recognized that with the regular maintenance of the landscape improvements, and the effort and cost to monitor and address these issues, are reduced to isolated areas and/or less frequent servicing, and these activities, generally represent less than two percent (2%) of the overall landscape maintenance costs. While conservatively we estimate that the costs associated with these indirect and incidental benefits typically are less than two percent (2%) of the annual maintenance expenditures for the landscaping improvements, for budgeting purposes and establishment of the annual assessments, four percent (4%) the budgeted maintenance expenditures for the landscaping will be deducted from the annual expenses as a general benefit expense.

Likewise, it is recognized that the arterial streets within the District are routinely traveled by the general public and other property owners within the City. While the landscape improvements along these arterial streets do not provide a special benefit to properties outside the District, these particular improvements inherently reflect the overall aesthetic appearance of that region of the City and the City as a whole and therefore, to some extent provide some measure of indirect general benefit to other properties in the City and the public at large. It is estimated that the overall arterial landscape improvements in this District (located on Scripps Poway Parkway, Community Road, and Pomerado Road) represent approximately twenty percent (20%) of the overall landscaping maintained by the City on its arterial streets and main thoroughfares. While much of the traffic on these arterials and main thoroughfares within the District, including Stowe Drive, tend to be regional in nature, largely serving the properties in the immediate area that are directly accessed by those streets, it is also recognized that Scripps Poway Parkway, Community Road, and Pomerado Road each extend beyond the District boundaries to areas outside the City as well as other regions of the City. Travelers to these other areas and properties will typically utilizing multiple segments of the City's arterial streets with landscaping improvements which may be funded by various revenue sources including other districts. Likewise, the owners, business, and customers associated with the parcels within this District also travel those arterial streets outside the District which have landscaping funded by other sources.

In reviewing available traffic data posted by the San Diego Association of Governments ("SANDAG"), it is estimated that Scripps Poway Parkway, Community Road, Pomerado Road and Stowe Drive within the District boundaries account for approximately thirty-eight percent (38%) of the total Average Daily Vehicular Trips (ADT) associated with the City's arterial street segments, including, Espola Road, Camino Del Norterrwin Peaks, Community Road, Ted Williams Parkway, Pomerado Road, Scripps Poway Parkway, and Stowe Drive, and also account for only about 23% of the total ADT when the street segments between the City and Interstate 15 (San Diego Streets) are included in the counts. Further evaluation of the SANDAG traffic data indicates that Scripps Poway Parkway and Pomerado Road are two of the highest traveled arterial streets in the City, and together within the boundaries of the District these two streets, represent approximately twenty-seven percent (27%) of the total City arterial ADT count (Scripps Poway Parkway -21% and Pomerado Road -6%). However, the data also indicates that only 25% of the total ADT on Pomerado Road is within the District and the ADT counts along the various segments are fairly consistent with the full length of Pomerado Road. This consistency in the ADT counts suggest that much of the vehicular traffic on Pomerado Road is local property generated rather than pass-through traffic. Similarly, on Scripps Poway Parkway, the ADT count east of Community Road to the City limits diminishes dramatically from the ADT count west of Community Road to Pomerado Road (a 42% reduction), and the ADT count east of Community Road represents approximately twenty-three percent (23%) of the ADT on Scripps Poway Parkway and thirteen percent (13%) of the total ADT within the District. 2022/2023
20 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 12 June 7, 2022, Item #4
Ww1LLDAN
Based on the preceding facts and observations, we have determined that approximately thirteen percent (13%) of the cost to maintain the arterial landscape improvements within the District would be considered indirect and incidental benefit (i.e., general benefit) costs and not assessed to properties in the District. This percentage is based on the combined consideration of the area being maintained and the overall traffic volume, plus pass-through traffic:
► Approximately twenty percent (20%) of the overall landscaping maintained by the City on its arterial streets and main thoroughfares is within the District and the arterial streets in the District represent approximately thirty-eight percent (38%) of the City's total ADT on its arterial street segments. (20% x 38% = 7.6% of the proportional landscape area and traffic volume). ► Approximately twenty-one percent (21 %) of the overall ADT identified for the City's arterial street segments are associated with Scripps Poway Parkway which passes through the City limits on both the east and west sides of the City and it is estimated that twenty-three percent (23%) of those trips are attributable to pass-through traffic. (21 % x 23 % = 4.83% through traffic).

The combination of the ratio of maintained area to traffic volume and the ratio of through-traffic to overall traffic volume, (7.60% + 4.83% = 12.43%) provides a reasonable estimate of the indirect and incidental benefit (i.e., general benefit) associated with the arterial landscape improvements within the District and are not assessed.

Therefore, in addition to the four percent indirect or incidental general benefit costs identified previously, the City will contribute an additional thirteen percent (13%) of the annual maintenance expenditures associated with the arterial landscape improvements.

The quantified baseline general benefit costs and the indirect/incidental general benefit costs identified above shall be excluded (i.e., separated) from the special benefit assessment funding and not assessed to the parcels within the District. The total calculated general benefit cost for the landscaping improvements is approximately $201,468 based on the current District improvements. As with many maintenance costs, General Benefit Costs may be impacted by inflation in subsequent fiscal years, and the General Benefit Costs contributions may be adjusted for inflation accordingly.

Assessment Methodology
The City shall annually levy and collect special benefit assessments to fund the operation, maintenance and servicing of the improvements that provide special benefits to parcels within the District. The estimated annual cost to operate, maintain, and service the District improvements for Fiscal Year 2022/2023 are identified in the budget section of this Report (Part 111 of this Report).

To calculate and identify the proportional special benefits received by each parcel and ultimately each parcel's proportionate share of the improvement costs, it is necessary to consider not only the improvements and services to be provided, but the relationship each parcel has to those improvements as compared to other parcels in the District Article XIIID Section 4(a) reads in part:
" ... The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement or the maintenance and operation expenses of a public improvement or for the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." 2022/2023
21 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 13 June 7, 2022, Item #4
W
w1LLDAN
Landscaping
improvements
like
most
public
improvements,
provide
varying
degrees
of
benefit
(whether
they
be
general
or
special)
based
largely
on
the
nature
and
extent
of
such
improvements,
and
the
location
of
the
improvements
in
relationship
to
properties
associated
with
those
improvements.

To
establish
the
proportional
special
benefit
and
ultimately
the
assessment
obligation
for
each
parcel,
these
factors
need
to
be
addressed
and
formulated
in
the
method
of
apportionment
by
the
specific
use
of
the
property
and
characteristics
that
reflect
each
parcel's
proportional
special
benefit
as
compared
to
other
properties
that
benefit
from
those
same
improvements. The
method
of
apportionment
(method
of
assessment)
developed
for
this
District
is
based
on
the
premise
that
each
property
to
be
assessed
receives
a
particular
and
distinct
benefit
(special
benefit)
from
the
improvements,
services
and
facilities
to
be
financed
by
the
District
assessments.

To
proportionately
assess
the
special
benefits,
it is
necessary
to
calculate
each
property's
relative
share
of
the
special
benefits
conferred
by
the
funded
improvements
and
services.

The
Equivalent
Benefit
Unit
(EBU)
method
of
assessment
apportionment
is
utilized
in
this
District
and
establishes
a
basic
unit
of
benefit
(base
value)
and
then
calculates
the
benefit
derived
by
each
assessed
parcel
as
a
multiple
(or
a
fraction)
of
that
basic
unit.

This
EBU
method
of
apportioning
special
benefits
is
typically
seen
as
the
most
appropriate
and
equitable
assessment
methodology
for
districts
formed
under
the
1972
Act,
as
the
special
benefits
conferred
on
each
parcel
from
the
improvements
are
apportioned
as
a
function
of
comparable
property
characteristics.

The
base
value
and
assessment
formula
utilized
in
other
districts
may
be
different
but
is
typically
established
to
reflect
the
improvements
and
properties
that
specially
benefit
from
those
improvements
utilizing
property
characteristics
that
may
include,
but
are
not
limited
to,
the
type
of
development
(property
land
use),
property's
development
status,
the
proximity
of
the
property
to
the
improvements,
and
size
of
the
property
(acreage
or
units).

For
the
purposes
of
this
Engineer's
Report,
an
EBU
is
the
quantum
of
special
benefit
derived
from
the
various
improvements
by
one
acre
of
a
developed
non-residential
parcel.

The
acreage
associated
with
developed
non-residential
parcels
has
been
selected
as
the
basic
value
for
calculation
of
assessments
since
developed
non-residential
land
use
represents
approximately
81 %
of
the
acreage
of
the
benefiting
parcels
in
the
District.

Thus,
the
"benchmark"
property
(1.0
acres
of
developed
non-residential
property)
derives
one
EBU
of
special
benefit
and
is
assigned

1.00 EBU.

The
following
outlines
the
land
use
classifications
that
are
associated
with
or
may
be
associated
with
the
parcels
in
the
District
and
the
proportional
EBUs
established
for
those
land
use
classifications. Land
Use
Classifications
Non-Residential
Developed
--
This
land
use
is
defined
as
a
parcel
that
has
been
developed
with
a
non-residential
use,
including,
but
not
limited
to,
both
publicly-owned
and
privately-owned
commercial
retail
or
service,
office
or
professional
service,
hotel
or
motel,
manufacturing,
warehousing,
parking
lot,
and/or
institutional
facilities,
including
hospitals
or
other
medical
facilities,
private
schools
or
education
centers,
and
churches
or
other
non-profit
organizations.

As
previously
noted,
one
acre
of
a
developed
non-residential
parcel
has
been
selected
as
the
basic
value
for
calculation
of
assessments
and
is
assigned

1.00 EBU
per
acre
or
portion
thereof.

Therefore,
the
EBU
assigned
to
each
developed
non-residential
property
is
established
by
multiplying
the
parcel's
applied
acreage
by

1.0 EBU
per
acre
(e.g.,
a
developed
non-residential
parcel
of

4.25-acres
would
be
assigned

4.25 EBU,

4.25 acres
x

1.0 EBU/acre
=

4.25 EBU).
2022/2023 22
of
37 City
of
Poway
Landscape
Maintenance
District
No.
19-1
Page
14 June 7, 2022, Item #4
Ww1LLDAN
Vacant Undeveloped Property --This land use classification includes undeveloped properties that are identified as parcels with no development but have the potential to be developed.

Although it is recognized that most of the improvements within the District have been constructed and accepted for maintenance in large part as a direct result of the development of the properties within the District and these developments clearly receive particular and distinct benefits ( direct special benefits) from those improvements, it is also recognized that the various improvements within the District are considered improvements shared by multiple developments or parcels within a specific area of the City rather than being specifically associated with an individual parcel.

Collectively the various improvements were installed and constructed as part of the overall development of properties within the District to their full and best use, including vacant undeveloped properties in the vicinity of those improvements. However, it is also recognized that in part the aesthetic benefits of the District improvements to properties in the District are related to the use of those properties (people related) and undeveloped properties have less immediate utilization of those improvements. Therefore, parcels identified as Vacant Undeveloped Property, up to 20 acres shall be assigned a proportional EBU that is 50% of that assigned to developed properties, which is 0.50 EBU per acre (50% of the 1.0 EBU per acre assigned to Developed Non­ Residential properties) up to a maximum of 10.00 EBU. Once a vacant undeveloped property is developed it will be classified as non-residential development.

Exempt Properties --Within most districts, there are lots or parcels of land that because of their size, the nature of their use, and/or the types of improvements being maintained by a district, do not receive a special benefit from the improvements (i.e., are exempt from assessment). These parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, public rights-of-way, or utility rights-of-way; common areas, bifurcated lots; sliver parcels or any other parcel that has little or no assessed value and cannot be developed independently; parcels that are part of the improvements being maintained by the District and/or public property that provides substantially similar landscape improvements for the benefit of parcels in the District or the public at large, such as parks and dedicated open space areas. These types of parcels are considered to receive no special benefit from the improvements and are therefore exempted from assessment and are assigned 0.00 EBU.

Special Case Parcels --In many landscaping and lighting districts (particularly districts that have a wide range of land uses, multiple developments, and/or diversity in the location and type of improvements) there may be one or more parcels to be assessed that the standard land use classifications and proportionality identified above do not accurately identify the use and special benefits received from the improvements. Properties that are typically classified as Special Case Parcels usually involve partial or mixed use development of the property or development restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefits. Examples of such restrictions may include situations where only a portion of the parcel's total acreage is or can be developed. In such a case, the net acreage of the parcel that is utilized, rather than the gross acreage of the parcel, may be applied to calculate the parcel's proportional special benefit. Each such parcel shall be addressed on a case-by-case basis by the Assessment Engineer. The EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements.

Two parcels within the District are designated as Special Case Parcels. 2022/2023
23 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 15 June 7, 2022, Item #4
'WwlLLDAN
Equivalent Benefit Unit Summary
A summary of the applied Equivalent Benefit Units (EBUs) described above for the various land use classifications within the District is shown in the following table:

Assessment
Assessment Land Use Method x BU = Equivalent Benefit Unit Calculation Non-Residential Dewloped Units X 1.00 = 1.00 EBU per Acre Vacant Undewloped Units X 0.50 = 0.50 EBU per Acre (Maximum 20 Acres and 10.0 EBU) Exempt
Special Case
2022/2023
24 of 37
Acreage X 0.00 = 0.00 EBU per Acre
Parcel X Varied= Varied EBU per Parcel
City of Poway Landscape Maintenance District No. 19-1 Page 16 June 7, 2022, Item #4
W
w1LLDAN
Part
Ill
-Estimate
of
Costs
Calculation
of
Assessments
An
assessment
amount
per
Equivalent
Benefit
Unit
(Assessment
per
EBU)
is
calculated
by:

Taking
the
"Total
Annual
Expenses"
(Total
budgeted
costs)
and
subtracting
the
"Total
General
Benefit
Expenses"
(Landscaping
General
Benefit
Expenses),
to
establish
the
"Total
Special
Benefit
Expenses"; Total
Annual
Expenses
-General
Benefit
Expenses
=
Special
Benefit
Expenses
To
the
resulting
"Special
Benefit
Expenses",
various
"Funding
Adjustments"
may
be
applied
that
may
include,
but
are
not
limited
to:
►
"Reserve
Fund
Transfer/Deduction",
represents
an
amount
of
available
existing
funds
from
the
"Operational
Reserve
Fund
Balances"
being
applied
to
pay
a
portion
of
the
Special
Benefit
Expenses
for
the
fiscal
year.
►
"Additional
City
Funding",
represents
an
adjustment
that
is
typically
used
to
address
any
funding
gap
between
the
amount
budgeted
to
provide
the
improvements
and
services
("Special
Benefit
Expenses");
and
the
amount
that
will
be
collected
through
the
assessments.

This
funding
may
be
addressed
by
an
additional
City
contribution
or
loan
from
the
City
which
is
intended
to
be
recovered
in
future
fiscal
years.

These
adjustments
to
the
Special
Benefit
Expenses
result
in
the
net
special
benefit
amount
to
be
assessed "Balance
to
Levy";
Special
Benefit
Expenses
-Funding
Adjustments
=
Balance
to
Levy
The
amount
identified
as
the
"Balance
to
Levy"
is
divided
by
the
total
number
of
EBUs
of
parcels
that
receive
special
benefits
to
establish
the
Assessment
Rate
("Assessment
Per
EBU").

This
Assessment
Rate
is
then
applied
back
to
each
parcel's
individual
EBU
to
calculate
the
parcel's
proportionate
special
benefits
and
assessment
amount
for
the
improvements.

Balance
to
Levy/
Total
EBU
=
Assessment
Per
EBU
(Assessment
Rate)
Assessment
Per
EBU
x
Parcel
EBU
=
Parcel
Assessment
Amount
Note:

The
maximum
assessments
outlined
in
this
Report
are
intended
to
fully
support
the
expenses
identified
as
"Special
Benefit
Expenses".

Consequently,
there
are
no
"Funding
Adjustments"
reflected
in
the
budgets
establishing
the
maximum
assessment
rates,
and
therefore,
the
"Balance
to
Levy"
is
equal
to
the
total
"Special
Benefit
Expenses".

District
Budget
and
Assessments
The
budget
and
assessment
rates
outlined
on
the
following
page
are
based
on
the
City's
estimate
of
the
expenses
and
related
funding
necessary
for
the
operation,
maintenance
and
servicing
of
the
District
improvements
as
identified
in
Part
I of
this
Report.

The
proposed
assessment
rate
to
be
applied
for
the
calculation
of
the
parcel
assessments
to
be
levied
and
collected
for
Fiscal
Year
2022/2023
is
identified
in
the
budget
as
the
"Assessment
Per
EBU".

Reference
is
hereby
made
to
the
assessment
roll
included
herein
as
Part
V
for
the
individual
assessment
amounts
for
each
parcel
for
Fiscal
Year
2022/2023.
2022/2023 25
of
37 City
of
Poway
Landscape
Maintenance
District
No.
19-1
Page
17 June 7, 2022, Item #4
Ww1LLDAN
Fiscal Year 2022/2023 Budget
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2020/2021111 2021/2022121 2022/2023131
EXPENDITURES:

Maintenance
Water/power
Administration
Total Expenditures

REVENUE
City General Benefit Contribution
Additional General Fund Contribution 4
Assessment Revenue
Interest Revenue
Miscellaneous
Total Revenues
Total umber of Parcels
Total Parcels Levied
Total EBlfs
Assessment per EBU
Maximum Assessment Rate per EBU

OPERATING RESERVE
Beginning Reserve Balance
Transfers In/Out (CIP)
Reserve Fund ActlVity
Estimated Ending Reserve Balance
CAPIT Al IMPROVEMENT RE SERVE
CIP Fund Balance
CIP Transfers In/Out (Operating Reserve)
Estimated Ending CIP Reserve B lance
CIP Set-Aside Balance<5>
<1> Actual Budget
<2> Estimated Budget
<3) Proposed Budget
S447,681
299 860
202 663
$950,204
146,601
0 720.153
11 705
0 $878,459
359
325
870.76
$859.74
$859 74
S545.405

1.442
(71 745)
$475,102
517 116
{1.442}
$515,674
589 023 S651,978
415 596 380 066
189 110 205.472
$1,193,729 $1,237,516
S149 049 S157 262
0 44 206
748 62 785 907
1,000 1 000
0 0
$898 673 $988,375
356 356
322 322
871 48 874 39
S872 63 898 81
$872 63 S898 81
S475 102 $593.720
413 674 (48,000)
(295 056) (2 9.141)
$593 720 $296,579
S515 674 5102 000
{413.67 l 48 000
S102 000 S150 000
S102 000 S150,000
<4) An additional General Fund Contribution has been added to the Fiscal Year 2022/23 budget due to the increased cost of maintenance since the formation of the district. The sum of the City General Benefit Contribution and the Additional General Fund Contribution is proportional to the amount of the City General Benefit Contribution as a percentage of the maintenance expenses at district formation. The two General Fund Contributions have been split as shown herein for tracking purposes.
(S) GIP Projects: Replacement of 6 irrigation booster pumps.

Note: Assessment totals do not equate to EBUs x Rate due to rounding. See the Fiscal Year 2022/2023 assessment roll in Exhibit V for assessment amount by parcel. 2022/2023
26 of 37
City of Poway Landscape Maintenance District No. 19-1 Page 18 June 7, 2022, Item #4
Ww1LLDAN
Assessment Range Formula
Any new or increased assessment requires certain noticing, meeting, and hearing requirements by law. The Omnibus Act defines the terms "new or increased assessment" to exclude certain conditions. These certain conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." Under the Omnibus Act, an assessment is also not deemed to be increased "in the case in which the actual payments from a person or property are higher than would have resulted when the agency approved the assessment, if those higher payments are attributable to events other than an increased rate or revised methodology, such as a change in the density, intensity, or nature of the use of land.

The maximum assessments include an annual inflationary adjustment (Assessment Range Formula).

The Assessment Range Formula for this District is defined by the following:

Commencing in fiscal year 2020/2021 and each fiscal year thereafter, the maximum assessment rate established for the improvements in the previous fiscal year may be adjusted by the lesser of three percent (3%) or the percentage increase in the Consumer Price Index (CPI). The Consumer Price Index used for the inflationary adjustment shall be for the San Diego Area for All Items for All Urban Consumers (CPI-U), as developed by U.S. Bureau of Labor Statistics. The CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time.

Each fiscal year the City shall identify the percentage change in the CPI, using the difference over a 12-month period between the current year and the previous year (Annual Average). This annual percentage change is generally established based on the average percentage change from the prior year, but a similar 12-month time period may be used if the data for the annual average is not available. This percentage difference shall then establish the range of increase to the maximum assessment rate allowed, but the adjustment applied to the maximum assessment rate shall not exceed 3%. lfthe percentage change in the CPI-U is negative, the maximum assessment rate may not be adjusted from the previous fiscal year (unchanged). If the percentage change in the CPI-U is greater than 3% then the maximum assessment rate may be adjusted by 3%. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City may use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living.

The initial rate was established for fiscal year 2019/2020 at $840.00 per EBU. In subsequent fiscal years, any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum Assessment Rate for that fiscal year is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year. Changes in land use or size of an individual property resulting in an assessment increase, is not considered an increased assessment. To impose a new or increased assessment other than the annual inflationary adjustment provided by the preceding Assessment Range Formula or as a result in change in land use or size of an individual property, the City must comply with the provisions of the California Constitution Article XIIID Section 4, that require the preparation of an assessment engineer's report, a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting.

Property owners, through the balloting process, must approve a proposed new or increased assessment before such an assessment may be imposed.
27 of 37
2022/2023 City of Poway Landscape Maintenance District No. 19-1 Page 19 June 7, 2022, Item #4
Ww1LLDAN
Part IV -District Diagram
The District Diagram provided on the following page provides a visual depiction of the boundaries of Landscape Maintenance District No. 19-1 for Fiscal Year 2022/2023. This diagram also provides a visual depiction of the location and approximate extent of the improvements to be maintained as part of the District improvements. The combination of this Diagram and the Assessment Roll referenced in Part V of this Report constitutes the Assessment Diagram for this District and encompasses all the lots, parcels and subdivisions of land that receive or will receive a special benefit from the improvements to be provided in the District at the time this Report was prepared.

Reference is hereby made to the San Diego County Assessor's Parcel Maps for a detailed description of the lines and dimensions of each parcel within Landscape Maintenance District No. 19-1 including all subsequent subdivisions, lot-line adjustments, or parcel changes therein. 28 of 37
2022/2023 City of Poway Landscape Maintenance District No. 19-1 Page 20 June 7, 2022, Item #4
"' \0
0 """' w
-.J
District Diagram
;;; Mesa
.:.'...)
" ~- (/j Slack St
0:: F airuatt• D,,.. ~
5 Way
c:.

C:
i
ii
S:i ,~
1 Cn?st Rd
Dcnns
Rei "~,1
Pthi
£:> :;:
(~
\Nood~1a le Pl -~ VVO<."ldy Ln : . .--.
'.i ,;;
Poway 8,d
Co HV,'Y $A la \J,stG Way - a:
oak i<.r.o\\ F.d
c;
Buckskin Tri
C:)
a,
~
~
l~t·~~ ~~\'
<-t;" \ \ (~,,._,
<•1 -1) ,_t,.,,.crn,;, "c,
o .. • r:7 1: I r,,
i ~-,
!
I
i !
I Tustin S\
'f
:~
0 ~ :,ol1\e Sl
Orpha
Ct
{\J ("J
0:: <1'
QC
Metat o' Ln
'?/ ~" -
rs:
§ 6oniw VfstB St ~­
~ w
_ I ~r1
«."'~\o \
;~~
'CY
CJ
~ WY_GMDZ21 _~ 1 ... _ __ -~ ~~f:~~
iI:
<:,') ,.. __
~ u
iJ5 _- (I)
i:
8 .c
t;'
~
.a: ii:

I
; __ t
; Q> '
u
~Jlk~an~ ~Vay
'<':P
'?:,o":,;:.~
i ~ ,__,,.. ~ \· c:i
• Cr Ci& ·~
! / '"";:~:,rn•t ( \.~ ,
c.,,;a "' rr 1 • I ,;,..o ,,.
( "';s:, C'.1 - ~---. --- ·- . _.f! _____ i ·--·-·•·----------.. -----·•,·---.-----·-·-·-·-·-·-·-·-· _____ j _: ___ _ - ·- · ~,l '""'' ....

City O:.f Poway: LMD No. 19-1 District Diagram
"" Date· 211s12019
2022/2023 City of Poway Landscape Maintenance District 19-1 Page 21 M\:iadow
C1eek Ln
. .,, . .,,·"
- --- ·JI
W w1LLDAN
> ,
"'
c5
~
Q
\..0~\,,\..n Q' K!tte,y
.c
s
C.

Ci
t:•
Erin Ln i Scarboro St J
0 ·a;
()
if;
,, ,;.~:·•,, ~,_,.,,tt
M1ny;; LnH,gt, r}i St
G!enville Si
~ <
O:::i_'(,.,
MO..Jt;/q1li!fi
;~~
\ >/
~ ~
co~
_.---------·-·-·-·-·-·-
/
/ ,-
Legend
/ ,.
,,. ,·- ·- ·- ·
LMD No.19 -1
lmprovemanls
- Gree11beh
- Hardscape Median
- Median
- Park
_ Parkway
[~~J City Boundary
Parcels
June 7, 2022, Item #4
Ww1LLDAN
Part V -Assessment Roll
Due to the number of parcels within Landscape Maintenance District No. 19-1, the Assessment Roll containing the assessment amount to be levied and collected for fiscal year 2022/2023 has been filed with the City Clerk in an electronic format and is, by reference, made part of this Report.

The proposed Assessment Roll shall be available for public inspection in the City Clerk's Office during normal office hours.

Each parcel listed on the Assessment Roll is currently shown and illustrated on the San Diego County Assessor's Roll and reflective of the Assessor's Parcel Maps at the time this Report was prepared and shall incorporate all subsequent parcel changes, lot-line adjustments, and subdivisions of land identified by the San Diego County Assessor's Office. These records are, by reference, made part of this Report and shall govern for all details concerning the description of the lots or parcels. All assessments presented on the assessment roll are subject to change pending the outcome of the Ballot Proceedings and/or as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County generating tax bills for the fiscal year.
30 of 37
2022/2023 City of Poway Landscape Maintenance District 19-1 Page 22 June 7, 2022, Item #4
CITY
OF
POWAY

LANDSCAPE

MAINTENANCE

DISTRICT
19-1
FISCAL
YEAR
2022/2023

PRELIMINARY

ASSESSMENT
ROLL
Dwel
ling
Assessors
Parcel
Number
U
.

Land
Use
Rate
Charge
nits
31 of
37 Willdan
317-222-12-00 317-222-23-00 317-222-24-00 317-222-25-00 317-222-26-00 317-222-27-00 317-223-01-00 317-223-02-00 317-223-03-00 317-223-04-00 317-223-05-00 317-223-07-00 317-223-11-00 317-223-12-00 317-223-13-00 317-223-14-00 317-223-15-00 317-223-18-00 317-223-19-00 317-223-20-00 317-223-21-00 317-223-27-01 317-223-27-02 317-223-28-00 317-223-31-00 317-223-32-00 317-223-33-00 317-223-37-00 317-223-38-00 317-223-39-00 317-22+01-00 317-224-06-00 317-224-07-00 317-224-15-00 317-224-16-00 317-224-18-00 317-224-19-00 317-224-20-00 317-224-21-00 317-224-22-00 317-224-23-00 317-224-24-00 317-225-01-00 317-225-04-00 317-225-05-00 317-225-06-00 317-225-07-00 317-225-10-00 317-225-11-00 317-225-12-00 317-225-13-00 317-225-14-00 317-225-15-00 317-225-16-00 317-225-17-00 317-225-18-00 317-270-08-00 317-270-09-01 317-270-09-02 317-270-09-03 317-270-09-04

4.76 0.91 0.94 0.97 0.95 0.91 3.30 3.48 4.05 6.39 5.82 6.20 3.68 3.34 1.93 1.62 1.19 1.60 9.23 2.79 4.56 0.50 0.50 1.34 6.69 6.31 5.34 1.44 1.44 6.87 2.44 0.90 0.74 0.35 1.49 0.64 0.61 0.84 2.69 1.06 1.00 1.85 2.53 7.58 2.81 0.54 0.52 0.58 0.51 6.83 1.30 0.75 0.72 5.30 0.89 0.76 2.19 0.15 0.15 0.15 0.15 Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Special
Case
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Special
Case
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Vacant
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
Non-Residential
Developed
$898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 898.81 City
of
Poway
Fiscal
Year
2022/2023
Preliminary
Assessment
Roll
$4,278.32
817.90 844.88 871.84 853.86 817.90
2,966.06 3,127.84 3,640.18 5,743.38 5,231.06 5,572.62 3,307.62 3,002.02 1,734.70 1,456.06 1,069.58 1,438.08 8,296.00 2,507.66 4,098.56 449.40 449.40 1,204.40 6,013.02 5,671.48 4,799.64 1,294.28 1,294.28 6,174.82 2,193.08 808.92 665.10 314.58 1,339.22 575.22 548.26 755.00 2,417.78
952.72 898.80 1,662.78 2,273.98 6,812.96 2,525.64 485.34 467.38 521.30 458.38 6,138.86 1,168.44 674.10 647.14 4,763.68
799.94 683.08 1,968.38
134.82 134.82 134.82 134.82
Page
1 of
6 June 7, 2022, Item #4

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2022/2023 PRELIMINARY ASSESSMENT ROLL
Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 317-270-09-05 0.15 Non-Residential Developed 898.81 134.82 317-270-09-06 0.15 Non-Residential Developed 898.81 134.82 317-270-09-07 0.15 Non-Residential Developed 898.81 134.82 317-270-09-08 0.15 Non-Residential Developed 898.81 134.82 317-270-09-09 0.15 Non-Residential Developed 898.81 134.82 317-270-09-10 0.15 Non-Residential Developed 898.81 134.82 317-270-09-11 0.15 Non-Residential Developed 898.81 134.82 317-270-09-12 0.15 Non-Residential Developed 898.81 134.82 317-270-09-13 0.15 Non-Residential Developed 898.81 134.82 317-270-09-14 0.15 Non-Residential Developed 898.81 134.82 317-270-10-01 0.16 Non-Residential Developed 898.81 143.80 317-270-10-02 0.16 Non-Residential Developed 898.81 143.80 317-270-10-03 0.16 Non-Residential Developed 898.81 143.80 317-270-10-04 0.16 Non-Residential Developed 898.81 143.80 317-270-10-05 0.16 Non-Residential Developed 898.81 143.80 317-270-10-06 0.16 Non-Residential Developed 898.81 143.80 317-270-10-07 0.16 Non-Residential Developed 898.81 143.80 317-270-10-08 0.16 Non-Residential Developed 898.81 143.80 317-270-10-09 0.16 Non-Residential Developed 898.81 143.80 317-270-10-10 0.16 Non-Residential Developed 898.81 143.80 317-270-10-11 0.16 Non-Residential Developed 898.81 143.80 317-270-10-12 0.16 Non-Residential Developed 898.81 143.80 317-270-10-13 0.16 Non-Residential Developed 898.81 143.80 317-270-10-14 0.16 Non-Residential Developed 898.81 143.80 317-270-11-00 2.62 Non-Residential Developed 898.81 2,354.88 317-270-12-00 4.59 Non-Residential Developed 898.81 4,125.52 317-270-13-00 2.98 Non-Residential Developed 898.81 2,678.44 317-270-14-00 2.32 Non-Residential Developed 898.81 2,085.22 317-270-15-00 1.62 Non-Residential Developed 898.81 1,456.06 317-270-16-00 1.16 Non-Residential Developed 898.81 1,042.60 317-270-18-00 2.66 Non-Residential Developed 898.81 2,390.82 317-270-19-00 2.36 Non-Residential Developed 898.81 2,121.18 317-270-20-00 1.95 Non-Residential Developed 898.81 1,752.66 317-270-21-00 1.17 Non-Residential Developed 898.81 1,051.60 317-270-22-00 2.25 Non-Residential Developed 898.81 2,022.32 317-270-23-00 0.80 Vacant 898.81 719.04
317-270-24-00 1.49 Non-Residential Developed 898.81 1,339.22 317-270-25-00 1.49 Non-Residential Developed 898.81 1,339.22 317-270-31-00 1.35 Non-Residential Developed 898.81 1,213.38 317-270-32-00 1.30 Non-Residential Developed 898.81 1,168.44 317-270-40-00 3.76 Non-Residential Developed 898.81 3,379.52 317-270-41-00 3.48 Non-Residential Developed 898.81 3,127.84 317-270-42-00 3.24 Non-Residential Developed 898.81 2,912.14 317-270-43-00 2.98 Non-Residential Developed 898.81 2,678.44 317-270-44-00 4.46 Non-Residential Developed 898.81 4,008.68 317-270-45-00 0.60 Non-Residential Developed 898.81 539.28 317-270-46-00 1.34 Non-Residential Developed 898.81 1,204.40 317-270-49-00 1.60 Non-Residential Developed 898.81 1,438.08 317-270-50-00 1.97 Non-Residential Developed 898.81 1,770.64 317-270-51-00 4.62 Non-Residential Developed 898.81 4,152.50 317-270-54-00 1.39 Non-Residential Developed 898.81 1,249.34 317-270-55-00 1.40 Non-Residential Developed 898.81 1,258.32 317-270-56-00 41.98 Non-Residential Developed 898.81 37,732.04 317-270-59-00 0.56 Non-Residential Developed 898.81 503.32 317-270-60-00 1.56 Non-Residential Developed 898.81 1,402.14 317-270-61-00 9.84 Non-Residential Developed 898.81 8,844.28 317-270-62-00 0.93 Non-Residential Developed 898.81 835.88 317-270-63-00 1.97 Non-Residential Developed 898.81 1,770.64 317-271-02-00 0.72 Non-Residential Developed 898.81 647.14 317-271-03-00 0.76 Non-Residential Developed 898.81 683.08 317-271-04-00 0.52 Non-Residential Developed 898.81 467.38 32 of 37
Willdan City of Poway Fiscal Year 2022/2023 Preliminary Assessment Roll Page 2 of 6 June 7, 2022, Item #4

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2022/2023 PRELIMINARY ASSESSMENT ROLL
Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 317-271-09-00 0.52 Non-Residential Developed 898.81 467.38 317-271-10-00 0.52 Non-Residential Developed 898.81 467.38 317-271-12-00 0.45 Vacant 898.81 404.46
317-271-13-00 0.45 Vacant 898.81 404.46
317-271-15-00 0.52 Non-Residential Developed 898.81 467.38 317-271-16-00 0.50 Non-Residential Developed 898.81 449.40 317-271-18-00 0.45 Vacant 898.81 404.46
317-271-19-00 0.72 Non-Residential Developed 898.81 647.14 317-271-20-00 0.54 Non-Residential Developed 898.81 485.34 317-271-21-00 0.60 Non-Residential Developed 898.81 539.28 317-271-25-00 0.52 Non-Residential Developed 898.81 467.38 317-271-26-00 0.27 Vacant 898.81 242.66
317-271-27-00 0.59 Non-Residential Developed 898.81 530.28 317-271-28-00 0.67 Non-Residential Developed 898.81 602.20 317-271-33-00 0.61 Non-Residential Developed 898.81 548.26 317-271-34-00 0.61 Non-Residential Developed 898.81 548.26 317-271-35-00 0.63 Non-Residential Developed 898.81 566.24 317-271-41-00 0.61 Non-Residential Developed 898.81 548.26 317-271-42-00 0.66 Non-Residential Developed 898.81 593.20 317-271-46-00 0.50 Non-Residential Developed 898.81 449.40 317-271-48-00 0.55 Non-Residential Developed 898.81 494.34 317-271-49-00 0.68 Non-Residential Developed 898.81 611.18 317-271-51-00 0.34 Non-Residential Developed 898.81 305.58 317-271-56-00 0.33 Non-Residential Developed 898.81 296.60 317-271-57-00 0.36 Non-Residential Developed 898.81 323.56 317-271-58-00 0.32 Non-Residential Developed 898.81 287.60 317-271-59-00 0.36 Non-Residential Developed 898.81 323.56 317-271-62-00 0.34 Non-Residential Developed 898.81 305.58 317-271-63-00 0.34 Non-Residential Developed 898.81 305.58 317-271-67-00 0.35 Non-Residential Developed 898.81 314.58 317-271-68-00 0.53 Non-Residential Developed 898.81 476.36 317-271-74-00 0.58 Non-Residential Developed 898.81 521.30 317-271-75-00 0.71 Non-Residential Developed 898.81 638.14 317-271-80-00 0.75 Non-Residential Developed 898.81 674.10 317-271-81-00 0.56 Non-Residential Developed 898.81 503.32 317-271-82-00 1.04 Non-Residential Developed 898.81 934.76 317-271-83-00 0.61 Non-Residential Developed 898.81 548.26 317-271-84-00 0.51 Non-Residential Developed 898.81 458.38 317-271-85-00 0.50 Non-Residential Developed 898.81 449.40 317-271-86-00 1.23 Non-Residential Developed 898.81 1,105.52 317-271-89-00 1.46 Non-Residential Developed 898.81 1,312.26 317-271-95-00 0.65 Vacant 898.81 584.22
317-271-96-00 1.00 Vacant 898.81 898.80
317-271-97-00 0.68 Non-Residential Developed 898.81 611.18 317-271-98-00 0.68 Non-Residential Developed 898.81 611.18 317-280-21-00 4.15 Non-Residential Developed 898.81 3,730.06 317-280-35-00 4.22 Non-Residential Developed 898.81 3,792.96 317-280-36-00 3.21 Non-Residential Developed 898.81 2,885.18 317-280-37-00 3.29 Non-Residential Developed 898.81 2,957.08 317-280-47-00 4.30 Non-Residential Developed 898.81 3,864.88 317-280-48-00 8.33 Non-Residential Developed 898.81 7,487.08 317-280-50-00 7.69 Non-Residential Developed 898.81 6,911.84 317-280-56-00 20.87 Non-Residential Developed 898.81 18,758.16 317-280-57-00 7.30 Non-Residential Developed 898.81 6,561.30 317-280-58-00 3.08 Non-Residential Developed 898.81 2,768.32 317-280-63-00 6.00 Non-Residential Developed 898.81 5,392.86 317-280-65-00 2.13 Non-Residential Developed 898.81 1,914.46 317-280-66-00 4.46 Non-Residential Developed 898.81 4,008.68 317-280-68-00 2.34 Vacant 898.81 2,103.20
317-280-70-00 1.88 Non-Residential Developed 898.81 1,689.76 317-280-71-00 0.75 Non-Residential Developed 898.81 674.10 33 of 37
Willdan City of Poway Fiscal Year 2022/2023 Preliminary Assessment Roll Page 3 of 6 June 7, 2022, Item #4

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2022/2023 PRELIMINARY ASSESSMENT ROLL
Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 317-280-72-00 0.73 Non-Residential Developed 898.81 656.12 317-280-73-00 6.42 Non-Residential Developed 898.81 5,770.36 317-280-74-00 2.68 Non-Residential Developed 898.81 2,408.80 317-280-75-00 1.40 Non-Residential Developed 898.81 1,258.32 317-280-76-00 1.50 Non-Residential Developed 898.81 1,348.20 317-280-77-00 2.26 Non-Residential Developed 898.81 2,031.30 317-280-78-00 4.25 Non-Residential Developed 898.81 3,819.94 317-280-79-00 1.45 Non-Residential Developed 898.81 1,303.26 317-280-80-00 0.62 Non-Residential Developed 898.81 557.26 317-280-82-00 12.32 Non-Residential Developed 898.81 11,073.32 317-280-83-00 1.05 Non-Residential Developed 898.81 943.74 317-280-85-00 16.49 Non-Residential Developed 898.81 14,821.36 317-280-86-00 1.48 Non-Residential Developed 898.81 1,330.22 317-280-87-00 3.99 Non-Residential Developed 898.81 3,586.24 317-281-08-00 4.04 Non-Residential Developed 898.81 3,631.18 317-281-09-00 3.69 Non-Residential Developed 898.81 3,316.60 317-281-10-00 4.02 Non-Residential Developed 898.81 3,613.20 317-281-11-00 5.95 Non-Residential Developed 898.81 5,347.90 317-281-14-00 3.91 Non-Residential Developed 898.81 3,514.34 317-281-15-00 6.99 Non-Residential Developed 898.81 6,282.68 317-281-16-00 8.75 Non-Residential Developed 898.81 7,864.58 317-281-22-00 0.62 Non-Residential Developed 898.81 557.26 317-281-23-00 0.56 Non-Residential Developed 898.81 503.32 317-281-24-00 0.78 Non-Residential Developed 898.81 701.06 317-281-25-00 0.83 Non-Residential Developed 898.81 746.00 317-281-26-00 1.01 Non-Residential Developed 898.81 907.78 317-281-27-00 4.19 Non-Residential Developed 898.81 3,766.00 317-281-29-00 7.22 Non-Residential Developed 898.81 6,489.40 317-810-04-00 1.34 Non-Residential Developed 898.81 1,204.40 317-810-05-00 0.95 Non-Residential Developed 898.81 853.86 317-810-09-00 1.03 Non-Residential Developed 898.81 925.76 317-810-12-00 0.92 Non-Residential Developed 898.81 826.90 317-810-13-00 0.89 Non-Residential Developed 898.81 799.94 317-810-14-00 0.84 Non-Residential Developed 898.81 755.00 317-810-15-00 0.95 Non-Residential Developed 898.81 853.86 317-810-16-00 0.89 Non-Residential Developed 898.81 799.94 317-810-17-00 0.91 Non-Residential Developed 898.81 817.90 317-810-18-00 0.86 Non-Residential Developed 898.81 772.96 317-810-19-00 0.78 Non-Residential Developed 898.81 701.06 317-810-23-00 1.21 Non-Residential Developed 898.81 1,087.56 317-810-24-00 1.42 Non-Residential Developed 898.81 1,276.30 317-810-28-00 1.11 Non-Residential Developed 898.81 997.66 317-810-29-00 0.43 Vacant 898.81 386.48
317-810-30-00 0.97 Non-Residential Developed 898.81 871.84 317-810-31-00 1.22 Non-Residential Developed 898.81 1,096.54 317-810-32-00 1.34 Non-Residential Developed 898.81 1,204.40 317-810-36-00 1.71 Non-Residential Developed 898.81 1,536.96 317-810-37-00 3.16 Non-Residential Developed 898.81 2,840.22 317-810-38-00 2.14 Non-Residential Developed 898.81 1,923.44 320-011-27-00 2.85 Non-Residential Developed 898.81 2,561.60 320-031-03-00 10.00 Vacant 898.81 8,988.10
320-031-04-00 10.00 Vacant 898.81 8,988.10
320-200-46-00 0.64 Non-Residential Developed 898.81 575.22 320-200-47-00 2.70 Non-Residential Developed 898.81 2,426.78 320-200-48-00 1.18 Non-Residential Developed 898.81 1,060.58 320-200-49-00 0.72 Non-Residential Developed 898.81 647.14 320-200-50-00 0.99 Non-Residential Developed 898.81 889.82 320-220-02-00 3.91 Non-Residential Developed 898.81 3,514.34 320-220-03-00 10.43 Non-Residential Developed 898.81 9,374.58 320-220-04-00 2.52 Non-Residential Developed 898.81 2,265.00 320-220-05-00 0.52 Vacant 898.81 467.38
34 of 37
Willdan City of Poway Fiscal Year 2022/2023 Preliminary Assessment Roll Page 4 of 6 June 7, 2022, Item #4

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2022/2023 PRELIMINARY ASSESSMENT ROLL
Dwelling Assessors Parcel Number U ·t Land Use Rate Charge ni s
320-220-12-00 1.35 Vacant 898.81 1,213.38
320-220-15-00 1.97 Non-Residential Developed 898.81 1,770.64 320-220-16-00 2.86 Non-Residential Developed 898.81 2,570.58 320-220-18-00 3.25 Non-Residential Developed 898.81 2,921.12 320-220-21-00 3.54 Non-Residential Developed 898.81 3,181.78 320-220-22-00 11.09 Non-Residential Developed 898.81 9,967.80 320-220-24-00 1.78 Non-Residential Developed 898.81 1,599.88 320-220-25-00 3.82 Non-Residential Developed 898.81 3,433.44 320-220-26-00 6.30 Non-Residential Developed 898.81 5,662.50 323-091-08-00 10.00 Vacant 898.81 8,988.10
323-091-09-00 10.00 Vacant 898.81 8,988.10
323-091-10-00 2.92 Vacant 898.81 2,624.52
323-091-11-00 10.00 Vacant 898.81 8,988.10
323-092-17-00 1.41 Non-Residential Developed 898.81 1,267.32 323-092-18-00 2.39 Non-Residential Developed 898.81 2,148.14 323-092-20-00 1.00 Non-Residential Developed 898.81 898.80 323-092-21-00 0.70 Non-Residential Developed 898.81 629.16 323-092-22-00 0.79 Non-Residential Developed 898.81 710.04 323-092-23-00 0.83 Non-Residential Developed 898.81 746.00 323-092-24-00 0.68 Non-Residential Developed 898.81 611.18 323-092-25-00 0.70 Non-Residential Developed 898.81 629.16 323-092-26-00 0.70 Non-Residential Developed 898.81 629.16 323-092-27-00 0.70 Non-Residential Developed 898.81 629.16 323-092-28-00 0.75 Non-Residential Developed 898.81 674.10 323-092-29-00 0.75 Non-Residential Developed 898.81 674.10 323-092-32-00 2.44 Non-Residential Developed 898.81 2,193.08 323-092-33-00 4.65 Non-Residential Developed 898.81 4,179.46 323-092-34-00 6.66 Non-Residential Developed 898.81 5,986.06 323-092-35-00 9.78 Non-Residential Developed 898.81 8,790.36 323-092-36-00 6.83 Non-Residential Developed 898.81 6,138.86 323-092-37-00 1.24 Non-Residential Developed 898.81 1,114.52 323-092-38-00 0.57 Non-Residential Developed 898.81 512.32 323-092-39-00 14.30 Non-Residential Developed 898.81 12,852.98 323-092-40-00 14.87 Non-Residential Developed 898.81 13,365.30 323-480-03-00 2.60 Non-Residential Developed 898.81 2,336.90 323-480-04-00 2.67 Non-Residential Developed 898.81 2,399.82 323-480-10-00 2.28 Vacant 898.81 2,049.28
323-480-11-00 5.88 Non-Residential Developed 898.81 5,285.00 323-480-12-00 7.50 Non-Residential Developed 898.81 6,741.06 323-480-13-00 2.26 Vacant 898.81 2,031.30
323-480-14-00 1.55 Vacant 898.81 1,393.14
323-480-16-00 7.83 Non-Residential Developed 898.81 7,037.68 323-480-18-00 0.60 Non-Residential Developed 898.81 539.28 323-480-19-00 0.56 Non-Residential Developed 898.81 503.32 323-480-20-00 0.57 Non-Residential Developed 898.81 512.32 323-480-21-00 0.55 Non-Residential Developed 898.81 494.34 323-480-22-00 0.53 Non-Residential Developed 898.81 476.36 323-480-23-00 0.53 Non-Residential Developed 898.81 476.36 323-481-02-00 3.26 Non-Residential Developed 898.81 2,930.12 323-481-03-00 4.79 Non-Residential Developed 898.81 4,305.28 323-481-10-00 5.72 Non-Residential Developed 898.81 5,141.18 323-481-11-00 22.37 Non-Residential Developed 898.81 20,106.36 323-481-12-00 1.77 Non-Residential Developed 898.81 1,590.88 323-481-13-00 1.35 Non-Residential Developed 898.81 1,213.38 323-481-14-00 1.40 Non-Residential Developed 898.81 1,258.32 323-481-15-00 1.42 Non-Residential Developed 898.81 1,276.30 323-481-16-00 8.44 Non-Residential Developed 898.81 7,585.94 323-481-19-00 1.23 Non-Residential Developed 898.81 1,105.52 323-481-20-00 2.96 Non-Residential Developed 898.81 2,660.46 323-482-20-00 7.21 Non-Residential Developed 898.81 6,480.42 323-482-22-00 0.61 Non-Residential Developed 898.81 548.26 35 of 37
Willdan City of Poway Fiscal Year 2022/2023 Preliminary Assessment Roll Page 5 of 6 June 7, 2022, Item #4

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2022/2023 PRELIMINARY ASSESSMENT ROLL
Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 323-482-23-00
323-482-24-00
323-482-25-00
323-482-26-00
323-482-29-00
323-482-30-00
323-500-12-00
323-500-15-00
323-500-22-00
323-500-23-00
323-500-29-00
323-500-30-00
323-501-01-00
323-501-02-00
323-501-03-00
323-501-04-00
323-501-05-00

0.56 0.56

0.58 0.57

0.58 0.63

10.60 9.89

10.70 6.74

2.14 4.82

2.64 5.37

3.66 4.55

5.01 Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Vacant
Vacant
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
Non-Residential Developed
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
898.81
503.32
503.32
521.30
512.32
521.30
566.
24 9,527.38
8,889.22
9,617.26
6,057.96
1,923.44
4,332.26
2,372.84
4,826.60
3,289.64
4,089.58
4,503.02
TOTALS 874.39 $785,907.48
TOTAL PARCEL COUNT 322
36 of 37
Willdan City of Poway Fiscal Year 2022/2023 Preliminary Assessment Roll Page 6 of 6 June 7, 2022, Item #4
-0 a::: 0 -0 ro w E 0 a..
37 of
37 -0 a::: QJ O.I) ro ·t f'O u
--0 a:: .£ C E E 0 u
-0 a:: --0 C ro 'o ~
City
of
Poway
City
of
San
Diego

ATTACHMENT
C
Poway
Rd
Garden
Rd