Item 6 - Engineer's Report and Reso Declaring the Intention to Levy and Collect Assessments; LMD 86-1 FY 2022-23

June 7, 2022, Item #6
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA RE PO RT City of Poway

CITY COUNCIL
June 7, 2022
Honorable Mayor and Members of the City Count
Eric Heidemann, Director of Public Works q
Will Wiley, Assistant Director of Public Works for Maintenance Operations~ (858) 668-4705 or [email protected] r
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-1 for Fiscal Year 2022-2023 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 86-1 (LMD 86-1) for the purpose of maintaining LMD 86-1 '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 for LMD 86-1 Zone A is proposed to remain at the Fiscal Year 2021-22 rate of $243.04 per benefit unit per year. LMD 86-1 Zone B contains one non-residential parcel that contributes in-lieu assessments by providing equivalent maintenance services for LMD 86-1 improvements within the adjacent public right-of-way.

Recommended Action:

It is recommended the City Council adopt the Resolution.

Discussion:

LMD 86-1 was formed on June 12, 1986, to maintain landscape improvements required as conditions of approval for the various subdivisions included within the boundaries of LMD 86-1. A map showing LMD 86-1's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-1 as a condition of property development either through the final map process or by Council Resolution.

LM D 86-1 Zone A includes the following residential developments:

TRACT PROJECT NAME
TTMs 4090R,4091R,4092R,4093R Bridlewood
1 of 41
June 7, 2022, Item #6
TTM 3545 Piedmont Park
TTM 4158 Stone Canyon Ranch
TTM 84-08 The Grove
TTM 89-13 Old Coach Collection
TTM 89-13R The Heritage, Phase I, Unit I
TTM 89-13R The Heritage, Phase I, Unit Ill
TTM 89-13R The Heritage, Phase I, Unit IV
TTM 98-02 North Point
TTM 99-03 Vision Homes
MDRA 98-71 Kennedy Family Trust
MORA 01-38 Wells Trust
MORA 05-59 Garczynski
TTM 00-02 Malone
TTM 02-01 BBA Partners
PM 15384 (par 1, 2, 3 and 4) Custom Homes
MAP 15725 Milpitas-Fleming Associates
ROS 4063 Seaman Gregg
TTM 86-01 Huntington Gate, I and II
MDRA 04-02 Sedehi/Fard
TTM 87-05 Serenata
TTM 88-15 Green Valley Estates
LMO 86-1 Zone B includes the following non-residential development:

TRACT PROJECT NAME
TPM 90-06 LOS Poway Chapel
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 assessments for Zone A are proposed to remain at the Fiscal Year 2021-22 rate of $243.04 per year (::::$20.25 per month) per benefit unit per year. There are currently 954 residential parcels proposed to be assessed within LMD 86-1 Zone A.

On September 8, 1992, the City Council approved an agreement whereby the Church of Latter-day Saints (LDS Poway Chapel) is to maintain the LMD 86-1 improvements adjacent to and constructed by the church. Zone B will have no assessment levied, as the LDS Poway Chapel has agreed to maintain the rights-of-way bordering their property in perpetuity. In addition, Green Valley Estates is currently maintaining the landscaping along Lake Poway Road by an agreement with its homeowner's association.

No new parcels were added to LMO 86-1 during Fiscal Year 2021-22. Under assessment law [Article XIII D, Section 2U)], those properties not receiving special benefit are not included on LMD 86-1's assessment roll.

In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LMO 18-2) within the boundaries of existing LMO 86-1. The proposed district, LMD 18-2, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently imposed on properties in existing LMO 86-1. Property owners 2 of 41
June 7, 2022, Item #6
within
the
proposed
district,
LMD
18-2,
received
ballots
for
a
proposed
increase
as
specified
under
assessment
law.

The
proposed
district,
LMD
18-2,
was
balloted
for
an
increase
in
assessments
with
annual
cost
indexing
based
on
the
annual
San
Diego-Carlsbad
Consumer
Price
Index
(SD-CPI)
not
to
exceed
three
(3)
percent.

The
proposed
district,
LMD
18-2,
had
a
majority
protest
for
the
increase,
and
consequently,
failed
to
pass
the
ballot.

Therefore,
the
assessment
rates
continue
to
remain
unchanged
and
are
exempt
from
the
procedures
and
approval
process
set
forth
in
Section
4 of
Article
XIII
D.

LMD
86-1
currently
has
no
approved
escalation
factor
for
increasing
the
maximum
assessment
rate.

The
failure
of
an
assessment increase
by
ballot
for
LMD
86-1
in
Fiscal
Year
2017-18,
led
to
a
reduction
in
maintenance
services.

Service
levels
for
landscape
maintenance
services
are
at
service
level
B.

A
service
level
B
consists
of
performing
landscape
maintenance
services
(e.g.,
irrigation
inspection,
removal
of
trash
and
debris,
trimming
of
shrubs,
fertilizing,
mowing,
edging,
pruning,
sweeping)
for
respective
areas
within
Zone
A
on
a
bi-monthly
basis
.

Services
may
continue
to
be
reduced
to
align
with
assessment
revenue
and
to
accommodate
unexpected
repair
needs
that
arise.

Proposition
218,
passed
by
the
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
86-1
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).

Fiscal
Impact:

LMD
86-1
does
not
include
a
voter-approved
inflator
which
puts
pressure
on
service
levels
as
expenses
increase
over
time
due
to
inflation
while
revenues
do
not.

The
assessment
rate
shall
remain
at
the
Fiscal
Year
2021-22
rate.

Revenues
collected
at
$243.04
per
benefit
unit
per
year
for
Zone
A,
an
estimated
total
of
$231,860.00,
will
be
used
for
LMD
86-1
's
maintenance
costs
during
Fiscal
Year
2022-

23. A
General
Fund
contribution
of
$53,130.00
for
Zone
A
will
be
made
based
upon
average
square
footage
maintenance
costs
for
the
landscaped
medians
and
rights-of-way
that
provide
general
benefit
to
the
City.

Public
Notification:

None. 3
of
41 June 7, 2022, Item #6
Attachments: A.

Resolution
B.

Engineer's
Report
C.

LMD
86-1
Map
Reviewed/
Approved
By
:

Wen
d
aserman
Assistant
City
Manager
4 of41
Reviewed
By:

Alan
Fenstermacher
City
Attorney
Approved
By:

Ch
~
City
Manager
June 7, 2022, Item #6
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. 86-1 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. 86-1 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 not increase from the Fiscal Year 2021-22 assessment rate of $243. 04 per benefit unit per year for Zone A;
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 Zone A, has been calculated to be $53,130.00; 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. 86-1 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 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 5 of 41 ATTACHMENT A
June 7, 2022, Item #6
Resolution No. 22-

Page 2 ends

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
6 of 41
June 7, 2022, Item #6
City of Poway
Landscape Maintenance
District 86-1
2022/2023 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: JUNE 7, 2022
PUBLIC HEARING: JUNE 21, 2022
Ww1LLDAN

ATTACHMENT B
June 7, 2022, Item #6

AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 86-1
City of Poway
San Diego County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2022/2023, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Diego County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this __ 2_0t_h ___ day of __ M_ay ____ 2022.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By:_-fi7"'---'4t:~;;......;;::=-.--------
Susa _ Hernandez
Senior Project Manager, District Administration Services /-
By: (:-,---:+ 'k ·......_s;;:
-? Tyrone Pe~r
PE# C 81888
8 of41
81888 Al
CIV\\... ~"?-
OFCA\..\"O<{. -~
*
June 7, 2022, Item #6

TABLE OF CONTENTS
I. OVERVIEW ......................................................................................................... 1 A. INTROOUCTION ................................................................................................. 1 B. COMPLIANCE WITH CURRENT LEGISLATION .............................................. 1 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ....................................... 2 II. DESCRIPTION OF THE DISTRICT .................................................................... 3 A. BOUNDARIES OF THE DISTRICT .................................................................... 3 B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS ...................................... 4 C. PROPERTIES BENEFITING FROM IMPROVEMENTS ..................................... 5 Ill. METHOD OF APPORTIONMENT ...................................................................... 5 A. GENERAL .......................................................................................................... 5 B. BENEFIT ANALYSIS .......................................................................................... 6 C. ASSESSMENT METHODOLOGY ...................................................................... 8

0. MAXIMUM ASSESSMENT RATE ...................................................................... 9 IV. DISTRICT BUDGETS ......................................................................................... 9 A. DESCRIPTION OF BUDGET ITEMS .................................................................. 9 B. LMO 86-1 BUDGET .......................................................................................... 10 V. APPENDIX A -DISTRICT ASSESSMENT DIAGRAM ..................................... 11 VI. APPENDIX B -2022/2023 ASSESSMENT ROLL ............................................ 13 9 of41
June 7, 2022, Item #6
Ww1LLDAN
l OVERVIEW
A. INTRODUCTION
The City of Poway ("City") annually levies and collects special assessments in order to maintain the improvements within the Landscape Maintenance District 86-1 ("District") formed June 12, 1986, pursuant to the City of Poway Resolution No. 00-034 (Policies for Landscape Maintenance Districts) and the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code ("1972 Act"), in compliance with the California Constitution Article XIIID ("Article XIIID"). The 1972 Act and Article XIIID are collectively referred to herein as "Assessment Law".

This Engineer's Annual Levy Report ("Report") has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the improvements and services to be provided within the District. This Report describes the District, any proposed changes to the District and its improvements, the parcels to be assessed, and the proposed assessments related thereto to fund the costs and expenses required to service and maintain designated improvements within the District that provide special benefits to those parcels for Fiscal Year 2022/2023. Annually, the City establishes the District's assessments based on the special benefit received by the properties in the District and the associated net special benefit expenses resulting from an estimate of the costs to maintain, operate and service the improvements in conjunction with available revenues including fund balances, general benefit contributions, additional City contributions, and current assessment limits. Each parcel is assessed proportionately only for those improvements provided and for which the parcel receives benefit based on an established method of apportionment.

The word "parcel", for the purposes of this Report, refers to an individual property assigned its own Assessor's Parcel Number by the County of San Diego ("County") Assessor's Office. The County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers, to identify on the tax roll, properties assessed for special district benefit assessments.

Following consideration of public comments and written protests at a noticed public hearing, and review of the Report, the City Council may order amendments or confirm the Report as submitted. Following final approval and confirmation of the assessments, the Council may order the levy and collection of assessments for Fiscal Year 2022/2023 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2022/2023.

8. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept public comments and testimony, and to approve the annual assessments to be levied on the County tax roll for the fiscal year. All assessments contained in this Report and to be approved by the City Council have been prepared in accordance with the 1972 Act and are in compliance with the provisions of Article XIIID of the Constitution of the State of California ("Proposition 218").

The City has reviewed the provisions of Article XIIID and has made the following findings and determinations:

Pursuant to Article XIIID, Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID, Section 4, and property owner balloting 10 of 41
2022/2023 City of Poway Landscape Maintenance District 86-1 Page 1 June 7, 2022, Item #6
W
w1LLDAN
for
the
assessments
is
not
required until
such
time
that
the
assessments
are
increased.

Since
the
District
assessments
were
imposed
pursuant
to
a
petition
signed
by
the
persons
owning
all
of
the
parcels
subject
to
the
assessments
at
the
time
the
assessments
were
initially
imposed,
Article
XIIID
Section
5 (b)
exempts
the
existing
assessment
amounts
(approved
original
assessment
rates
including
any
applicable
annual
escalation
factor)
from
the
procedural
requirements
of
Article
XIIID,
Section

4. The
provisions
of
Article
XI
IID
do
not
alter
the
non-conflicting
provisions
of
the
1972
Act.

As
such,
the
method
of
apportionment
described
in
this
Report
utilizes
commonly
accepted
assessment
engineering
practices
consistent
with
the
1972
Act
and
the
provisions
of
Article
XIIID.

The
proposed
assessments
for
the
current
fiscal
year
are
less
than
or
equal
to
the
adjusted
maximum
assessment
rate
previously
approved
and
adopted
for
the
District.

The
application
of
this
adjusted
maximum
assessment
rate
for
the
various
land
uses
within
the
District
is
described
in
more
detail
in
Section
Ill
D
of
this
Report.

Any
proposed
assessment
that
exceeds
the
adjusted
maximum
assessment
rate
is
considered
an
increased
assessment.

Pursuant
to
the
provisions
of
Article
XIIID,
all
new
or
increased
assessments
(the
incremental
increase)
are
subject
to
both
the
substantive
and
procedural
requirements
of
Article
XIIID,
Section

4. C.

IMPROVEMENTS

AUTHORIZED
BY
THE
1972
ACT
As
applicable
or
may
be
applicable
to
this
proposed
District,
the
1972
Act
defines
improvements
to
mean
one
or
any
combination
of
the
following:
•
The
installation
or
planting
of
landscaping.
•
The
installation
or
construction
of
statuary, fountains,
and
other
ornamental
structures
and
facilities.
•
The
installation
or
construction
of
public
lighting
facilities.
•
The
installation
or
construction
of
any
facilities
which
are
appurtenant
to
any
of
the
foregoing
or
which
are necessary
or
convenient
for
the
maintenance
or
servicing
thereof,
including,
but
not
limited
to,
grading,
clearing,
removal
of
debris,
the
installation
or
construction
of
curbs,
gutters,
walls,
sidewalks,
or
paving,
or
water,
irrigation,
drainage,
or
electrical
facilities.
•
The
maintenance
or
servicing,
or
both,
of
any
of
the
foregoing.
•
The
acquisition
of
any
existing
improvement
otherwise
authorized
pursuant
to
this
section.

Incidental
expenses
associated
with
the
improvements
including,
but
not
limited
to:
•
The
cost
of
preparation
of
the Report,
including
plans,
specifications,
estimates,
diagram,
and
assessment;
•
The
costs
of
printing,
advertising,
and
the
publishing,
posting
and
mailing
of
notices;
•
Compensation
payable
to
the
County
for
collection
of
assessments;
•
Compensation
of
any
engineer or
attorney
employed
to
render
services;
•
Any
other
expenses
incidental
to
the
construction,
installation,
or
maintenance
and
servicing
of
the
improvements;
•
Any
expenses
incidental
to
the
issuance
of
bonds
or
notes
pursuant
to
Section
22662.5
•
Costs
associated
with
any
elections
held
for
the
approval
of
a
new
or
increased
assessment.

The
1972
Act
defines
"maintain"
or
"maintenance"
to
mean
furnishing
of
services
and
materials
for
the
ordinary
and
usual
maintenance,
operation,
and
servicing
of
any
improvement,
including:
•
Repair,
removal,
or
replacement
of
all
or
any
part
of
any
improvement.
11 of
41 2022/2023
City
of
Poway
Landscape
Maintenance
District
86-1
Page
2 June 7, 2022, Item #6
Ww1LLDAN
• Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. • The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
fl DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District Boundary Map and Assessment Diagram, which are incorporated herein by reference and made a part of this Engineer's Report, are on file with the Special Districts Office of the Public Works Department of the City of Poway and are available for public inspection during normal business hours.

On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District 86-1 ("District") was divided into two subzones: 86-1 Zone A ("Zone A") for residential and 86-1 Zone B ("Zone B") for commercial. Assessments for LMD 86-1 Zone A will be calculated on a per unit basis by dividing the required revenue by the total units within each district. The Church of Latter Day Saints ("LDS Poway Chapel") is the only parcel within LMD 86-1 Zone B. By agreement, this parcel is maintained by the church for perpetuity at no cost to the District. 12 of 41
2022/2023 City of Poway Landscape Maintenance District 86-1 Page 3 June 7, 2022, Item #6
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District 86-1 Zone A is comprised of the residential parcels within the following developments:

Tract Project Name
TTMs 4090R, 4091 R, 4092R, 4093R
TTM 3545
TTM 4158
TTM 84-08
TTM 89-13
TTM 89-13R
TTM 89-13R
TTM 89-13R
TTM 98-02
TTM 99-03
MORA 98-71
MORA 01-38
MORA 05-59
TTM 00-02
TTM 02-01
PM15384 (Par 1, 2, 3 and 4)
MAP 15725
ROS 4063
TTM 86-01
MORA 04-02
TTM 87-05
TTM 88-15
Bridlewood
Piedmont Park
Stone Canyon Ranch
The Grove
Old Coach Collection
The Heritage, Phase I, Unit I
The Heritage, Phase I, Unit Ill
The Heritage, Phase I, Unit IV
North Point
Vision Homes
Kennedy Family Trust
Wells Trust
Garczynski
Malone
BBA Partners
Custom Homes
Milpitas-Fleming Associates
Seaman Gregg
Huntington Gate, I and II
Sedehi/F ard
Serenata
Green Valley Estates
District 86-1 Zone B (one non-residential unit) consists of:

Tract Project Name
TPM 90-06 LOS Poway Chapel
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
The improvements to be maintained by the District are defined as landscape improvements within the right-of-ways and open space areas associated with the development of the subdivisions and parcels within the District. The improvements are considered to be either installed in direct connection with the development of those properties or were installed for the benefit of those properties as a result of property development or potential development of those properties and were considered necessary for the development of those properties to their full and best use. These improvement areas within the District may include, but are not limited to landscaping adjacent to the developments along portions of Espola Road, Titan Way, Painted Desert Road, Woodland Parkway, Summer Sage Road, Lake Poway Road, Riparian Road, Sunset Drive, Del Poniente Road and Twin Peaks Roads. Some of the District improvement areas are currently maintained by the adjacent property owner or property owners through a Homeowner's Association where property owners are not assessed for the maintenance of those improvements.

Walls and fences adjacent to private property are to be maintained by the adjacent property owners. The City, prior to commencement of work, shall approve repairs or reconstruction of any 13 of 41
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walls or fences adjacent to the District landscape areas. Should the property owners desire to include major repairs or reconstruction within the City's responsibilities, the property owners are required to submit a petition to initiate the balloting process set forth in Article XIIID, Section 4.

Landscape maintenance performance standards and specifications have been developed by the City to assure quality maintenance of landscape assessment district properties.

The City has defined the following service levels on the basis of how frequent landscaping maintenance is performed:

Service Level A: Maintenance once a week.

Service Level B: Maintenance once every other week.

Service Level C: Maintenance once a month.

Zone A is within Service Level B for Fiscal Year 2022/2023.

C. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of development or redevelopment, finance, construct, install, and/or establish landscape improvements within public right-of-ways or public easements (permanent public improvement) or adjoining lots or parcels that, as a result of development or redevelopment, receive access or are immediately adjacent to lots or parcels which contain landscape improvements maintained by a landscape maintenance district.

Special benefit, as defined in the "Landscape and Lighting Act of 1972", applicable provisions of "Proposition 218", and provisions of the "Proposition 218 Omnibus Implementation Act" ("Assessment Law") and in this Report, shall be assessed to those properties determined to receive special benefit from the District's improvements.

Ill METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements that include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:

The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.

The formula used for calculating assessments in this District therefore reflects the composition of the parcels and the improvements and services provided to fairly apportion the costs based on benefit to each parcel.

In addition, Article XIIID requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Article XII ID provides that only special benefits are assessable and the City must separate the general benefits from the special benefits. A special benefit is a particular and distinct benefit over and above general benefits 14 of 41
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conferred on the public at large, including real property within the district. The general enhancement of property value does not constitute a special benefit.

B. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments within the District has been reviewed, identified and allocated based on the special benefit parcels receive from such improvements pursuant to the provisions of Article XIIID and the 1972 Act. All improvements associated with this District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties, and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of maintenance and operation of the improvements are of special benefit to the properties.

All the lots or parcels are established at the same time once the conditions regarding the improvements and the continued maintenance are met. As a result, each lot or parcel within the District receives a special and distinct benefit from the improvements and to the same degree.

Over time, the improvements continue to confer a particular and distinct special benefit upon the lots or parcels within the District because of the nature of the improvements. The proper maintenance of the improvements and appurtenant facilities reduces property related crimes, especially vandalism, against properties in the District. All of the above mentioned factors also contribute to a specific benefit to each of the parcels within the District.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements. However, each individual improvement element has its own distinct benefits both specific and general. The special benefits associated with the improvements within the District are as follows:

Special Benefit
The special benefits associated with the landscaping improvements in the District are specifically:
• Enhanced desirability of properties through association with the improvements; • Improved aesthetic appeal of properties providing a positive representation of the area;
• Enhanced adaptation of the urban environment within the natural environment from adequate green space, open space areas and landscaping; • Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
• Increased sense of pride in ownership of property within the District resulting from well maintained improvements associated with the properties; • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and,
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
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General Benefit
Assessment Law mandates that the City assess for special benefit only, and the City shall separate general benefit from special benefit. General benefit is defined as services provided to the public-at-large. Special benefit is defined as services provided at a level greater than the services provided to the public-at-large.

The City's general benefit to the public-at-large is determined as the average expenditure from the General Fund for the maintenance of landscaped medians and right-of-ways, calculated on a per square foot basis. The City shall make a general benefit contribution to a district based on the City's average rate of expenditure from the General Fund for the various types of improvements applied to the square footage of similar types of improvements within the District.

No new improvements are proposed to be added for Fiscal Year 2022/2023:

LANDSCAPE ELEMENT QUANTITY
Landscaped right-of-ways
Landscaped right-of-ways with soundwall
Landscaped median
370,369 Sq. Ft.
2,275 Sq. Ft.
8,929 Sq. Ft.

The City shall annually determine the average expenditure from the General Fund for the maintenance of landscape improvements within the public right-of-ways or public easements, calculated on a per square foot basis. The general benefit for Fiscal Year 2022/2023 is determined to be:
$0.1336 per square foot for landscape right-of-ways,
$0.3414 per square foot for landscape right-of-ways with soundwall, and $0.3216 per square foot for landscape medians,
The City shall determine the average expenditure from the General Fund for the maintenance of District landscape improvements. Based on an increase of 5.51 percent in the San Diego Carlsbad Consumer Price Index (the average of All Urban Consumers and Urban Wage Earners and Clerical Workers), comparable services provided by the City of Poway staff for general landscape services, the general benefit for Fiscal Year 2022/2023 will increase from Fiscal Year 2021/2022, based on the contribution rate per square foot, at a maximum for this District:

I
ZONE A
370,369 sq. ft. landscaped R/W
2,275 sq. ft. landscape R/W with soundwall
8,929 sq. ft. landscaped medians
Total
X
X
X
$0.1336
$0.3414
$0.3216
= $49,481.30
= 776.69
= 2,871.57
$53,129.56
All other maintenance, operation, administrative, and incidental costs which exceed the City's general benefit contribution to the public-at-large are of special benefit and assessed to the District.
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The City shall have an option as to how it will make the general benefit contributions to the District. The City shall make its general benefit contribution by either:
• providing irrigation water to the District for irrigation of LMD improvements in an amount equal to the City's general benefit contribution, or
• paying directly to the District from the General Fund a dollar amount equal to the City's general benefit contribution.

C. ASSESSMENT METHODOLOGY
The total cost of special benefit for maintenance of the public improvements funded by the District will be assessed to the various parcels in the District in proportion to the benefit units assigned to each parcel, in relationship to the total benefit units assigned to all parcels being assessed.

Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based on one (1) benefit unit per residential dwelling unit.

Non-residential Land Uses
All non-residential parcels shall be assessed proportional to special benefit received based on the average planned dwelling unit density throughout the urban areas of the City (four dwelling units per acre), the equivalent of four (4) benefit units per acre.

Non-residential land uses typically provide services and/or employment opportunities for the City that benefit all lands throughout the City. Since these non-residential land uses can occur throughout the City, the planned, average density of residential dwelling units per acre for the urban areas of the City has been calculated. The non-residential land uses are considered to dislocate residential units. Therefore, the number of residential dwelling units dislocated, based on the average dwelling units per acre, has been assigned to non-residential lands. This method determines an equivalent benefit to residential land uses. Appendix B details the calculation of the average residential units per acre planned within the urban areas of the City. Urban areas have been defined as the parcels receiving water and sewer services.

In-Lieu Assessments
Under provisions of City policy, parcels may contribute in-lieu assessments by providing equivalent maintenance services for District improvements within public right-of-ways or public easements immediately adjacent to their lands.

No new parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year 2022/2023. The Church of Latter Day Saints has agreed to maintain the right-of-ways bordering their property for perpetuity. Green Valley Estates is currently maintaining the landscaping along Lake Poway Road by an agreement with its homeowner's association.

Non-benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public easements and right-of-ways, all dedicated open space parcels, and District maintained parcels are determined to not receive special benefit from the District's improvements and are therefore not assessed. The Church of Latter Day Saints has agreed to maintain the right-of-ways bordering their property for perpetuity. In addition, Green Valley Estates is currently maintaining the landscaping along Lake Poway Road by an agreement with its homeowner's association. 17 of 41
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Benefit Units (BUs)
As described above, the number of assessable benefit units attributable to each parcel receiving special benefit has been calculated and can be found in the Assessment Roll (Appendix B). The assessment methodology utilized is as described above. Based on this methodology, the benefit units, and the Fiscal Year 2022/2023 proposed assessment for each parcel were calculated and are shown in the Assessment Roll (Appendix 8).

D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rate for the District was established and has remained at $243.04 per benefit unit for Zone A. The District currently has no approved escalation factor for increasing the maximum assessment rate for Zone A. The maximum assessment rate establishes an approved upper limit on the annual assessment; however, the assessment rate levied by the District may be less than the maximum amount in any given year if not required to meet the budgetary needs for that year. If the long term budgetary needs of the District would require an increase in the rate greater than the maximum assessment rate in order to meet those needs, then any proposed increase in the maximum assessment rate would require property owner balloting procedures as dictated by Article XIIID. In 2018, property owners received ballots specified under Assessment Law. Zone A was balloted for an increase in assessments with annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index (SD-CPI).

Zone A did not have a consensus for the increase, and therefore, failed to pass the ballot.

IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the maintenance and servicing of the improvements for the entire Fiscal Year 2022/2023, commencing July 1, 2022 and ending June 30, 2023, including incidentals, which may include reserves to operate the District.

The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within the District is the total cost of maintenance and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions. 18 of 41
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B. LMD 86-1 BUDGET
(1)
(2)
(3)
(4)
19 of 41
2022/2023
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2020/2021(1) 2021/2022(2) 2022/2023(31
EXPENDITURES:

Maintenance 056 99,7 9 94,658
ater/power 151 25 142,823 165 37
Administration 4 35 483 32,175 29,731
Total Expenditures 280,964 274,747 289,763

REVENUES
Crty General Benefit Contribution 9 512 50.347 53,130
Assess en Re enue 231 619 231,860 231 860
Interest Re enue 5 274 8 310 7 222
Grant Re enue 0 0 0
Ca tal Project Closeout 0 0 0
1scellaneous 0 0 0
Total Revenues 286,405 290,517 292.212

DI TRJCT TATI TICS
Total Parcels Levted 9 954 9
To al EBUs 9 954 954
Rate per EBU (Equivalent Benefit Units) 243.04 243.04 243.04 Maximum Rate per EBU 243.04 243.04 S243.04

OPERATING RESERVE
Beginning Reserve Balance 133.736
Transfers lniOu (CIP)
Reserve Fund ActMty
Estim ted Ending Re erve Balance

CAPITAL IMPROVEMENT RE SERVE
CIP Fund Balance 301 2 8 299 943 318 821
CIP Transfers In/Out (Operating Reserve) 1 305) 18,878 5 059) CIP ProJects 0 0 0
E timated Ending CIP Reserve B lance 299 943 318.821 313 762 Actual figures per Finance Fiscal Year 2020/2021 activity sheets.

Approved budget.

Proposed budget.

Includes cost allocation City staff support services.

City of Poway Landscape Maintenance District 86-1 Page 10 June 7, 2022, Item #6
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APPENDIX A -DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the Special Districts Office of the Public Works Department, and by reference is made part of this Report. The Assessment Diagram is available for inspection at the Special Districts Office of the Public Works Department, during normal business hours. 20 of 41
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21 of
41 2022/2023

EXHIBIT
A
LM
86 -l
LA
IN
· AR
E.A
City
of
Poway
Landscape
Maintenance
District
86-1
W
w1LLDAN
Page
12 June 7, 2022, Item #6
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V. APPENDIX B -2022/2023 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor's Map for the year in which this Report is prepared.

Non-assessable lots or parcels include land principally encumbered by public or utility rights of-way and common areas. These parcels will not be assessed.

A listing of parcels assessed within the District along with the proposed assessment amounts has been identified as "Fiscal Year 2022/2023 Assessment Roll," and is on file with the City Clerk and is by reference made a part of this Report.
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2022/2023 City of Poway Landscape Maintenance District 86-1 Page 13 June 7, 2022, Item #6
APPENDIX 8
City of Poway
Landscape Maintenance District 86-1
Fiscal Year 2022/2023 Preliminary Roll
Assessor Parcel Dwelling Benefit L d A t
Number Units Units an use ssessmen
273-820-27-00 1.00 RESIDENTIAL $243.04
273-820-28-00 1.00 RESIDENTIAL 243.04
273-820-29-00 1.00 RESIDENTIAL 243.04
273-820-30-00 1.00 RESIDENTIAL 243.04
273-820-31-00 1.00 RESIDENTIAL 243.04
273-820-32-00 1.00 RESIDENTIAL 243.04
273-820-33-00 1.00 RESIDENTIAL 243.04
273-820-34-00 1.00 RESIDENTIAL 243.04
273-820-35-00 1.00 RESIDENTIAL 243.04
273-820-36-00 1.00 RESIDENTIAL 243.04
273-820-37-00 1.00 RESIDENTIAL 243.04
273-820-38-00 1.00 RESIDENTIAL 243.04
273-820-39-00 1.00 RESIDENTIAL 243.04
273-820-40-00 1.00 RESIDENTIAL 243.04
273-820-41-00 1.00 RESIDENTIAL 243.04
273-820-42-00 1.00 RESIDENTIAL 243.04
273-820-43-00 1.00 RESIDENTIAL 243.04
273-820-44-00 1.00 RESIDENTIAL 243.04
273-820-45-00 1.00 RESIDENTIAL 243.04
273-820-46-00 1.00 RESIDENTIAL 243.04
273-820-4 7-00 1.00 RESIDENTIAL 243.04
273-820-48-00 1.00 RESIDENTIAL 243.04
273-820-49-00 1.00 RESIDENTIAL 243.04
273-820-50-00 1.00 RESIDENTIAL 243.04
273-820-51-00 1.00 RESIDENTIAL 243.04
273-820-52-00 1.00 RESIDENTIAL 243.04
275-791-01-00 1.00 RESIDENTIAL 243.04
275-791-02-00 1.00 RESIDENTIAL 243.04
275-791-03-00 1.00 RESIDENTIAL 243.04
275-791-04-00 1.00 RESIDENTIAL 243.04
275-791-05-00 1.00 RESIDENTIAL 243.04
275-791-06-00 1.00 RESIDENTIAL 243.04
275-791-07-00 1.00 RESIDENTIAL 243.04
275-791-08-00 1.00 RESIDENTIAL 243.04
275-791-09-00 1.00 RESIDENTIAL 243.04
275-791-10-00 1.00 RESIDENTIAL 243.04
275-791-11-00 1.00 RESIDENTIAL 243.04
275-791-12-00 1.00 RESIDENTIAL 243.04
275-791-13-00 1.00 RESIDENTIAL 243.04
275-791-14-00 1.00 RESIDENTIAL 243.04
275-791-15-00 1.00 RESIDENTIAL 243.04
275-791-16-00 1.00 RESIDENTIAL 243.04
275-792-01-00 1.00 RESIDENTIAL 243.04
275-792-02-00 1.00 RESIDENTIAL 243.04
275-792-03-00 1.00 RESIDENTIAL 243.04
275-792-04-00 1.00 RESIDENTIAL 243.04
275-792-05-00 1.00 RESIDENTIAL 243.04
275-792-06-00 1.00 RESIDENTIAL 243.04
275-792-07-00 1.00 RESIDENTIAL 243.04
275-792-08-00 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll
23 of 41

Page 1 of 18 ends

June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
275-792-09-00
275-792-10-00
275-792-11-00
275-792-12-00
275-792-13-00
275-792-14-00
275-792-15-00
275-792-16-00
275-792-17-00
275-792-18-00
275-792-19-00
275-792-20-00
275-792-21-00
275-792-22-00
275-792-23-00
275-792-24-00
275-792-25-00
275-792-26-00
275-793-01-00
275-793-02-00
275-793-03-00
275-793-04-00
275-793-05-00
275-793-06-00
275-793-07-00
275-793-08-00
275-793-09-00
275-793-10-00
275-793-11-00
275-793-12-00
275-793-13-00
275-793-14-00
275-793-15-00
275-793-16-00
275-793-17-00
275-793-18-00
275-793-19-00
275-793-20-00
275-793-21-00
275-793-22-00
275-793-23-00
275-793-24-00
275-793-25-00
275-793-26-00
275-793-27-00
275-793-28-00
275-793-29-00
275-793-30-00
275-793-31-00
275-793-32-00
275-793-33-00
275-793-34-00
275-793-35-00
275-793-36-00
275-793-37-00
275-793-38-00
Willdan Financial Services
24 of 41

1.00 RESIDENTIAL

1.00 RESIDENTIAL
LMD 86-1 Preliminary Roll
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04

Page 2 of 18 ends

June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
275-793-39-00
275-793-40-00
275-793-41-00
275-793-42-00
275-793-43-00
275-793-44-00
275-793-45-00
275-793-46-00
275-793-47-00
275-793-48-00
275-793-49-00
275-793-50-00
27 5-793-51-00
275-793-52-00
275-794-01-00
275-794-02-00
275-794-03-00
275-794-05-00
275-794-06-00
275-794-07-00
275-794-08-00
275-794-09-00
275-794-10-00
275-794-11-00
275-794-12-00
275-794-13-00
275-794-14-00
275-794-15-00
275-794-16-00
275-794-17-00
275-794-18-00
275-794-19-00
275-794-20-00
275-795-01-00
275-795-02-00
275-795-03-00
275-795-04-00
275-795-05-00
275-795-06-00
275-795-07-00
275-795-08-00
275-795-09-00
275-795-10-00
275-795-11-00
275-795-12-00
275-795-13-00
275-795-14-00
275-795-15-00
275-795-16-00
275-795-17-00
275-795-18-00
275-795-19-00
275-795-20-00
275-795-21-00
275-795-22-00
275-795-23-00
Willdan Financial Services
25 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 3 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessrnent
275-795-24-00
275-795-25-00
275-795-26-00
275-795-27-00
275-795-28-00
275-795-29-00
275-795-30-00
275-795-31-00
275-796-01-00
275-796-02-00
275-796-03-00
275-796-04-00
275-796-05-00
275-796-06-00
275-796-07-00
275-796-08-00
275-796-09-00
275-796-10-00
275-796-11-00
275-796-12-00
275-796-13-00
275-796-14-00
275-796-15-00
275-796-16-00
275-796-17-00
275-796-18-00
275-796-19-00
275-796-20-00
275-796-21-00
275-796-22-00
275-796-23-00
275-796-24-00
275-796-25-00
275-796-26-00
275-796-27-00
275-796-28-00
275-796-29-00
275-796-30-00
275-796-31-00
275-796-32-00
275-796-33-00
275-796-34-00
275-796-35-00
275-796-36-00
275-796-37-00
275-796-38-00
275-796-39-00
277-070-34-00
277-080-22-00
277-080-25-00
277-080-27-00
277-140-11-00
277-140-12-00
277-140-31-00
277-140-32-00
277-171-36-00
Willdan Financial Services
26 of 41
1 0
0 1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 4 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
277-180-01-00
277-180-02-00
277-180-03-00
277-180-04-00
277-180-05-00
277-180-06-00
277-180-07-00
277-180-08-00
277-180-09-00
277-180-10-00
277-180-11-00
277-180-12-00
277-180-13-00
277-180-14-00
277-181-01-00
277-181-02-00
277-181-03-00
277-181-04-00
277-181-05-00
277-181-06-00
277-181-07-00
277-181-08-00
277-181-09-00
277-181-10-00
277-181-11-00
277-181-12-00
277-181-13-00
277-181-14-00
277-181-15-00
277-181-16-00
277-181-17-00
277-181-18-00
277-181-19-00
277-181-21-00
277-181-22-00
277-181-23-00
277-181-24-00
277-181-25-00
277-181-30-00
277-190-02-00
277-190-03-00
277-190-04-00
277-190-05-00
277-190-06-00
277-190-07-00
277-190-08-00
277-190-09-00
277-190-10-00
277-190-11-00
277-190-12-00
277-190-13-00
277-190-14-00
277-190-16-00
277-190-17-00
277-190-18-00
277-190-19-00
Willdan Financial Services
27 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 5 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
277-190-20-00
277-190-21-00
277-190-22-00
277-190-23-00
277-190-24-00
277-190-25-00
277-190-30-00
277-190-33-00
277-191-04-00
277-191-05-00
277-191-06-00
277-191-07-00
277-191-08-00
277-191-09-00
277-191-10-00
277-191-13-00
277-191-14-00
277-191-17-00
277-191-19-00
277-191-21-00
277-191-22-00
277-191-23-00
277-200-01-00
277-200-02-00
277-200-03-00
277-200-04-00
277-200-07-00
277-200-08-00
277-200-09-00
277-200-10-00
277-200-11-00
277-200-12-00
277-200-13-00
277-200-14-00
277-200-20-00
277-200-22-00
277-201-01-00
277-201-02-00
277-201-03-00
277-201-04-00
277-201-05-00
277-201-06-00
277-201-07-00
277-201-08-00
277-201-09-00
277-201-10-00
277-201-11-00
277-201-12-00
277-201-13-00
277-201-14-00
277-201-15-00
277-201-16-00
277-201-17-00
277-201-18-00
277-201-19-00
277-201-20-00
Willdan Financial Services
28 of 41

1.00 RESIDENTIAL

Page 6 of 18 ends

June 7, 2022, Item #6
Assessor
Parcel
Dwelling
Benefit
L
d
A
Number
Units Units
an
use
ssessment
277-201-21-00 277-201-22-00 277-201-23-00 277-201-30-00 277-201-32-00 277-202-01-00 277-202-02-00 277-202-03-00 277-202-04-00 277-202-05-00 277-202-06-00 277-202-07-00 277-202-10-00 277-202-11-00 277-202-12-00 277-202-13-00 277-202-14-00 277-202-15-00 277-202-16-00 277-202-17-00 277-202-18-00 277-202-19-00 277-202-20-00 277-202-21-00 277-202-22-00 277-202-23-00 277-202-24-00 277-202-34-00 277-210-03-00 277-210-04-00 277-210-05-00 277-210-06-00 277-210-07-00 277-210-08-00 277-210-09-00 277-210-10-00 277-210-13-00 277-220-01-00 277-220-02-00 277-220-03-00 277-220-04-00 277-220-05-00 277-220-06-00 277-220 -07-00
277-220-08-00 277-220-09-00 277-220-10-00 277-220-11-00 277-220-12-00 277-220-13-00 277-220-14-00 277-220-15-00 277-220-16-00 277-220-17-00 277-220-18-00 277-220-19-00 Willdan
Financial Services
29 of
41 1.00

RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243
.04

1.00 RESIDENTIAL
243.04

1.00 RESIDENTIAL
243.04
LMD
86-1
Preliminary
Roll
Page
7 of
18 June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
277-220-20-00
277-220-21-00
277-220-22-00
277-220-23-00
277-220-24-00
277-220-25-00
277-220-26-00
277-220-27-00
277-220-28-00
277-220-29-00
277-220-30-00
277-220-31-00
277-220-32-00
277-220-33-00
277-220-34-00
277-220-35-00
277-220-36-00
277-220-37-00
277-220-38-00
277-220-39-00
277-230-01-00
277-230-02-00
277-230-03-00
277-230-04-00
277-230-05-00
277-230-06-00
277-230-07-00
277-230-09-00
277-230-10-00
277-230-13-00
277-230-14-00
277-230-15-00
277-230-16-00
277-240-01-00
277-240-02-00
277-240-03-00
277-240-04-00
277-240-05-00
277-240-06-00
277-240-07-00
277-240-08-00
277-240-09-00
277-240-10-00
277-240-11-00
277-240-12-00
277-240-13-00
277-240-14-00
277-240-15-00
277-240-16-00
277-241-01-00
277-241-02-00
277-241-03-00
277-241-04-00
277-241-05-00
277-241-06-00
277-241-07-00
Willdan Financial Services
30 of 41
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD
86-1 Preliminary Roll Page 8 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
277-241-08-00
277-241-09-00
277-241-10-00
277-241-11-00
277-241-12-00
277-241-13-00
277-241-14-00
277-241-15-00
278-170-77-00
278-170-78-00
278-170-81-00
278-170-82-00
278-170-83-00
278-170-84-00
278-170-85-00
278-170-86-00
278-170-87-00
278-170-88-00
278-170-89-00
278-170-90-00
278-170-94-00
278-170-95-00
278-170-96-00
278-170-97-00
278-280-34-00
278-280-37-00
278-280-43-00
278-280-44-00
278-321-09-00
278-423-01-00
278-423-02-00
278-423-03-00
278-423-04-00
278-423-05-00
278-423-06-00
278-423-07-00
278-423-08-00
278-423-09-00
278-423-12-00
278-423-13-00
278-423-14-00
278-423-15-00
278-423-16-00
278-423-17-00
278-423-18-00
278-423-19-00
278-423-20-00
278-423-21-00
278-423-22-00
278-423-23-00
278-423-24-00
278-423-25-00
278-423-26-00
278-423-27-00
278-423-28-00
278-423-29-00
Willdan Financial Services
31 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 9 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-423-30-00
278-423-32-00
278-423-34-00
278-424-01-00
278-424-02-00
278-424-03-00
278-424-04-00
278-424-05-00
278-424-06-00
278-424-07-00
278-424-08-00
278-424-09-00
278-424-10-00
278-424-11-00
278-424-12-00
278-424-13-00
278-424-14-00
278-424-15-00
278-424-16-00
278-424-17-00
278-424-18-00
278-424-19-00
278-424-20-00
278-424-21-00
278-424-22-00
278-424-23-00
278-424-24-00
278-424-25-00
278-424-26-00
278-424-27-00
278-424-28-00
278-424-29-00
278-424-30-00
278-424-31-00
278-424-32-00
278-424-33-00
278-424-34-00
278-424-35-00
278-424-36-00
278-424-37-00
278-424-38-00
278-424-39-00
278-424-40-00
278-424-41-00
278-424-42-00
278-424-43-00
278-424-44-00
278-424-45-00
278-424-46-00
278-424-4 7-00
278-424-48-00
278-424-49-00
278-424-50-00
278-424-51-00
278-424-52-00
278-424-53-00
Willdan Financial Services
32 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 10 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-424-54-00
278-424-55-00
278-424-56-00
278-424-57-00
278-437-01-00
278-437-02-00
278-437-03-00
278-437-04-00
278-437-05-00
278-437-06-00
278-437-07-00
278-437-08-00
278-437-09-00
278-437-10-00
278-437-11-00
278-437-12-00
278-437-13-00
278-437-14-00
278-437-15-00
278-437-16-00
278-437-17-00
278-437-18-00
278-437-19-00
278-437-20-00
278-437-21-00
278-437-22-00
278-437-23-00
278-437-24-00
278-437-25-00
278-437-26-00
278-437-27-00
278-437-28-00
278-437-29-00
278-437-30-00
278-437-31-00
278-437-32-00
278-437-33-00
278-437-34-00
278-437-35-00
278-437-36-00
278-437-37-00
278-437-38-00
278-437-39-00
278-437-40-00
278-437-41-00
278-437-42-00
278-437-43-00
278-437-44-00
278-437-45-00
278-437-46-00
278-437-47-00
278-437-48-00
278-437-49-00
278-437-50-00
278-437-51-00
278-437-52-00
Willdan Financial Services
33 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 11 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-437-53-00
278-437-54-00
278-437-55-00
278-437-56-00
278-437-57-00
278-437-58-00
278-437-59-00
278-437-60-00
278-437-61-00
278-437-62-00
278-437-63-00
278-437-64-00
278-437-65-00
278-437-66-00
278-437-67-00
278-437-68-00
278-437-69-00
278-437-70-00
278-437-71-00
278-438-01-00
278-438-02-00
278-438-03-00
278-438-04-00
278-438-05-00
278-438-06-00
278-438-07-00
278-438-08-00
278-438-09-00
278-438-10-00
278-438-11-00
278-438-12-00
278-438-13-00
278-438-14-00
278-438-15-00
278-438-16-00
278-438-17-00
278-438-18-00
278-438-19-00
278-438-20-00
278-438-21-00
278-438-22-00
278-438-23-00
278-438-24-00
278-438-25-00
278-438-26-00
278-438-27-00
278-438-28-00
278-438-29-00
278-438-30-00
278-438-31-00
278-438-32-00
278-438-33-00
278-438-34-00
278-438-35-00
278-438-36-00
278-438-37-00
Willdan Financial Services
34 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 12 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-438-38-00
278-438-39-00
278-438-40-00
278-438-41-00
278-438-42-00
278-438-43-00
278-438-44-00
278-438-45-00
278-438-46-00
278-438-47-00
278-438-48-00
278-438-49-00
278-438-50-00
278-438-51-00
278-438-52-00
278-438-53-00
278-438-54-00
278-438-55-00
278-438-56-00
278-438-57-00
278-438-58-00
278-438-59-00
278-438-60-00
278-438-61-00
278-438-62-00
278-438-63-00
278-438-64-00
278-438-65-00
278-438-66-00
278-438-67-00
278-438-68-00
278-438-69-00
278-438-70-00
278-438-71-00
278-438-72-00
278-438-73-00
278-441-01-00
278-441-02-00
278-441-03-00
278-441-04-00
278-441-05-00
278-441-06-00
278-441-07-00
278-441-08-00
278-441-09-00
278-441-10-00
278-441-11-00
278-441-12-00
278-441-13-00
278-441-14-00
278-441-15-00
278-441-16-00
278-441-17-00
278-441-18-00
278-441-19-00
278-441-20-00
Willdan Financial Services
35 of 41

1.00 RESIDENTIAL

Page 13 of 18 ends

June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-441-21-00
278-441-22-00
278-441-23-00
278-441-24-00
278-441-25-00
278-441-26-00
278-441-27-00
278-441-28-00
278-441-29-00
278-441-30-00
278-441-31-00
278-441-32-00
278-441-33-00
278-441-34-00
278-441-35-00
278-441-36-00
278-441-37-00
278-441-38-00
278-441-39-00
278-441-40-00
278-441-41-00
278-441-42-00
278-441-43-00
278-441-44-00
278-441-45-00
278-442-01-00
278-442-02-00
278-442-03-00
278-442-04-00
278-442-05-00
278-442-06-00
278-442-07-00
278-442-08-00
278-442-09-00
278-442-10-00
278-442-11-00
278-442-12-00
278-442-13-00
278-442-14-00
278-442-15-00
278-442-16-00
278-442-17-00
278-442-18-00
278-442-19-00
278-442-20-00
278-442-21-00
278-442-22-00
278-442-23-00
278-442-24-00
278-442-25-00
278-442-26-00
278-442-27-00
278-442-28-00
278-442-29-00
278-442-30-00
278-442-31-00
Willdan Financial Services
36 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 14 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-442-32-00
278-442-33-00
278-442-57-00
278-442-58-00
278-442-62-00
278-442-64-00
278-442-66-00
278-450-03-00
278-450-04-00
278-450-05-00
278-450-06-00
278-450-07-00
278-450-08-00
278-450-09-00
278-450-10-00
278-450-11-00
278-450-12-00
278-450-13-00
278-450-14-00
278-450-15-00
278-450-16-00
278-450-17-00
278-450-18-00
278-450-19-00
278-450-20-00
278-450-21-00
278-450-32-00
278-450-36-00
278-461-01-00
278-461-02-00
278-461-03-00
278-461-04-00
278-461-05-00
278-461-06-00
278-461-07-00
278-461-08-00
278-461-09-00
278-461-10-00
278-461-11-00
278-461-12-00
278-461-13-00
278-461-14-00
278-461-15-00
278-461-16-00
278-461-17-00
278-461-18-00
278-461-19-00
278-461-20-00
278-461-21-00
278-461-22-00
278-461-23-00
278-461-24-00
278-461-25-00
278-461-26-00
278-461-27-00
278-461-28-00
Willdan Financial Services
37 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 15 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
278-461-29-00
278-461-30-00
278-461-31-00
278-461-32-00
278-461-33-00
278-461-34-00
278-462-01-00
278-462-02-00
278-462-03-00
278-462-04-00
278-462-05-00
278-462-06-00
278-462-07-00
278-462-08-00
278-462-09-00
278-462-10-00
278-462-11-00
278-462-12-00
278-462-13-00
278-462-14-00
278-462-15-00
278-462-16-00
278-462-17-00
278-462-18-00
278-462-19-00
278-462-20-00
278-462-21-00
278-462-22-00
278-462-23-00
278-462-24-00
278-462-25-00
278-462-26-00
278-462-27-00
278-462-28-00
278-462-29-00
278-462-30-00
278-462-31-00
278-462-34-00
278-462-35-00
278-462-36-00
278-462-37-00
278-462-38-00
278-462-39-00
278-462-44-00
278-462-45-00
321-011-42-00
321-011-43-00
321-011-44-00
321-011-45-00
321-011-48-00
321-400-01-00
321-400-02-00
321-400-03-00
321-400-04-00
321-400-05-00
321-400-06-00
Willdan Financial Services
38 of 41

1.00 RESIDENTIAL 243.04

1.00 RESIDENTIAL 243.04
LMD 86-1 Preliminary Roll Page 16 of 18
June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
321-400-07-00
321-400-08-00
321-400-09-00
321-400-10-00
321-400-11-00
321-400-12-00
321-400-13-00
321-400-14-00
321-400-15-00
321-400-16-00
321-400-17-00
321-400-18-00
321-400-19-00
321-400-20-00
321-400-21-00
321-400-22-00
321-400-23-00
321-400-24-00
321-400-25-00
321-400-26-00
321-400-27-00
321-400-28-00
321-400-29-00
321-400-30-00
321-400-31-00
321-400-32-00
321-410-01-00
321-410-02-00
321-410-03-00
321-410-04-00
321-410-05-00
321-410-06-00
321-410-07-00
321-410-08-00
321-410-09-00
321-410-10-00
321-410-11-00
321-410-12-00
321-410-13-00
321-410-14-00
321-410-15-00
321-410-16-00
321-410-17-00
321-410-18-00
321-410-19-00
321-410-20-00
321-410-21-00
321-410-22-00
321-410-23-00
321-410-24-00
321-410-25-00
321-410-26-00
321-410-27-00
321-410-28-00
321-410-29-00
321-410-30-00
Willdan Financial Services
39 of 41

1.00 RESIDENTIAL

Page 17 of 18 ends

June 7, 2022, Item #6
Assessor Parcel Dwelling Benefit L d A
Number Units Units an use ssessment
321-410-31-00 1.00 RESIDENTIAL 243.04
321-410-32-00 1.00 RESIDENTIAL 243.04
321-410-33-00 1.00 RESIDENTIAL 243.04
321-410-34-00 1.00 RESIDENTIAL 243.04
321-410-35-00 1.00 RESIDENTIAL 243.04
321-410-36-00 1.00 RESIDENTIAL 243.04
321-410-37-00 1.00 RESIDENTIAL 243.04
321-410-38-00 1.00 RESIDENTIAL 243.04
TOTALS 954.00 $231,860.16
TOTAL PARCEL COUNT 954
Willdan Financial Services
40 of 41
LMD 86-1 Preliminary Roll Page 18 of 18
June 7, 2022, Item #6
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Poway City CouncilJune 7, 2022

Poway City Council
June 7, 2022