AGENDA Poway City Council
Council Chamber I 13325 Civic Center Drive I Poway, CA I 92064 June 4, 2024 I 7 p.m.
Thank you for participating in your local government and the City of Poway Council meetings.
Meetings I Regular City Council meetings are held on the first and third Tuesday of the month at 7:00 p.m. in the Council Chambers located at 13325 Civic Center Drive, Poway, CA 92064. The Council Chamber will be open to the public.
Public Meeting Access I Members of the public may attend the City Council meeting in person, or watch the City Council meeting live online. Regular City Council meetings are broadcast live on Cox Communication Channel 24 and Spectrum Channel 19. Council meeting videos are archived and available for viewing on the City's website.
Speakers I Persons wishing to address the Council on matters not on the agenda may do so under Public Comment. Those wishing to speak on items on the agenda may do so when the item is being considered. Please submit a Speaker's Slip to the City Clerk prior to the meeting or the announcement of the item. All comments will be limited to three (3) minutes . Per the Poway Municipal Code, the speaking time may be reduced.
To Watch Live:
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Agenda Materials I This agenda contains a brief summary of each item the Council will consider.
The Agenda and Agenda Packet is posted seven (7) days prior to regular City Council meetings and are available for viewing on the City's website at www .poway.org . Sign up at https://poway.org/list.aspx to receive email notifications when City Council agendas are published on line. Items listed on the agenda with a"#" symbol are in preparation.
PLEASE NOTE: Written comments received via email before 3:00 p.m. the day prior to the meeting will be distributed as formal additional material as well as be made available online prior to the City Council meeting. Written comments received after this deadline will be forwarded to the Council, but not available online until after the City Council meeting.
American Disabilities Act Title II I In compliance with the Americans with Disabilities Act of 1990, persons with a disability may request an agenda in appropriate alternative formats as required by Title II. Any person with a disability who requires a modification or accommodation in order to participate in a meeting should direct such request to the City Clerk's office 858-668-4530 at least 24 hours prior to the meeting.
Steve Vaus
Mayor
Caylin Frank
Deputy Mayor
Peter De Hoff
Councilmember
Anita Edmondson
Councilmember
Brian Pepin
Councilmember
Reminder I As a courtesy to all attendees, please silence all electronic devices and engage in conversations outside the Council Chambers.
The City Council also sits as the City of Poway Planning Commission, Poway Housing Authority, Public Financing Authority and Successor Agency to the Poway Redevelopment Agency CALL TO ORDER:
ROLL CALL:
PLEDGE OF ALLEGIANCE:
MOMENT OF SILENCE:
PRESENTATION: None
PUBLIC COMMENT: In accordance with State law, an item not scheduled on the agenda may be brought forward by the· general public for comment; however, the City Council will not be able to discuss or take action on any issue not included on the agenda. You may speak up to three (3) minutes.
Per the Poway Municipal Code, the speaking time may be reduced. Speakers have one opportunity to address the Council under Public Comment.
CONSENT CALENDAR: The Consent Calendar may be enacted in one motion by the Council with a Roll Call Vote without discussion unless a Councilmember, a member of the public, or City Manager requests that an item be removed for discussion.
1. Approval of Reading by Title Only and Waiver of Reading in Full of Ordinances on this Agenda
2. Review of the City's Local Conflict of Interest Code
3. Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 19-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
4. Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 83-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
5. Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
6. Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-2 for Fiscal Year 2024-25 and Set Date for Public Hearing
7. Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-3 for Fiscal Year 2024-25 and Set Date for Public 2 of 4 Regular City Council Meeting June 4, 2024
Hearing
8. Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 87-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
9. Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Lighting District for Fiscal Year 2024-25 and Set Date for Public Hearing
10. Approve the City of Poway's 2024-2025 Annual Water Supply and Demand Assessment
11. Award of Agreement to Sweeping Corp of America, SCA of CA, LLC for Bus Stop Cleaning and Maintenance Services; RFP No. 24-017
12. Award of Agreement to Pro-Craft Construction, Inc. for As-Needed Plumbing Services; RFP No. 24- 016
13. Acceptance of the Lake Poway Upper Playground Renovation Project with Marcon Engineering, Inc., as Complete
14. Award of Contract to Advanced Industrial Services for the Washwater Tank No. 2 Rehabilitation Project, Bid No. 24-006, Authorize the First Amendment of Contract to Engineering Resources of Southern California, Appropriation of Additional Funds and Determination the Project is Categorically Exempt from the California Environmental Quality Act
15. Second Reading and Adoption of Ordinance No. 869 entitled "An Ordinance of the City Council of the City of Poway, California, Amending Chapters 17.08, 17.30 and 17.52 of the Poway Municipal Code to Eliminate the Minor Development Review Requirement for Certain Types of Projects"
16. California Office of Emergency Services Designation of Applicant's Agent Resolution Form-130
17. Award of Contract to LC Paving & Sealing, Inc. for the Neighborhood Sidewalks Powers Road Project, Bid No. 24-007, and Determination the Project is Categorically Exempt from the California Environmental Quality Act
18. Third Amendment to the Exclusive Negotiating Rights Agreement with Wakeland Housing and Development Corporation for the Monte Vista Affordable Housing Project; [APN 275-460-61-00]
19. Authorization to Purchase One (1) Utility Body by Informal Bid
20. Second Extension of the Fiscal Year 2024-25 Street Maintenance Project Contract with American Asphalt South, Inc., Bid No. 22-013, and Determination the Project is Categorically Exempt from the California Environmental Quality Act
ORDINANCES FOR INTRODUCTION: None
PUBLIC HEARINGS: None
STAFF REPORTS: None
3 of 4 Regular City Council Meeting June 4, 2024
WORKSHOPS: None
COUNCIL-INITIATED ITEMS: None
COUNCIL COMMITTEE REPORTS and ANNOUNCEMENTS: Pursuant to AB1234 - (G.C. 53232(d)) CITY MANAGER ITEMS:
CITY ATTORNEY ITEMS: (Including any public report of any action taken in closed session) CLOSED SESSION: None
AD!OURNMENT:
State of California
County of San Diego
)
) ss.
)
AFFIDAVIT OF POSTING
I, Carrie Gallagher, CMC, City Clerk of the City of Poway, hereby declare under penalty of perjury that this notice of a Regular Meeting as called by the City Council of the City of Poway was posted and provided on May 28, 2024. Said meeting to be held at 7:00 p.m., June 4, 2024, in the Poway City Council Chambers, 13325 Civic Center Drive, Poway, California. Said notice was posted on the Bulletin Board at the entrance to City Hall. 4 of 4 Regular City Council Meeting June 4, 2024
June 4, 2024, Item #2
DATE:
TO:
FROM:
CONTACT:
SUBJECT:
Summary:
AGENDA REPORT CityofPoway
June 4, 2024
Honorable Mayor and Members of the City Council
Carrie Gallagher, City Clerk ~
Carrie Gallagher, City Clerk
(858) 668-4535 or [email protected]
Review of the City's Local Conflict of Interest Code
CITY COUNCIL
The Political Reform Act (PRA) requires every local government agency to adopt and maintain a Local Conflict of Interest Code. In accordance with Government Code section 87306.5, no later than July 1 of each even-numbered year, the City Council shall direct staff to review the City's Conflict of Interest Code for possible amendment to reflect any added, changed, or deleted positions since the last Local Conflict of Interest Code adoption.
Recommended Action:
It is recommended the City Council direct staff to review the City's Local Conflict of Interest Code in accordance with Government Code section 87306.5.
Discussion:
The Local Conflict of Interest Code designates positions required to file a Statement of Economic Interests, also known as the Fair Political Practices Commission's (FPPC) Form 700, and assigns disclosure categories specifying the types of interests to be reported to help determine if any disqualifications exist in making or participating in making decisions on behalf of the City or any other agencies which may have an influence on their financial interests.
The PRA requires every local government agency to review its Local Conflict of Interest Code every even-numbered year to ensure it is accurate and current. Specifically, Government Code section 87306.5 requires the City Council, no later than July 1 of even-numbered years, direct staff to review the City's Local Conflict of Interest Code to determine if amendments are required or no amendments are necessary. Once the determination has been made, a notice, referred to as the "biennial report", must be submitted by the City Clerk to the California FPPC no later than October 1, 2024. If amendments to the Local Conflict of Interest Code are indeed necessary, the code must be forwarded to the City Council for approval within 90 days of the determination. Any amendments made would reflect changes in position titles, positions that may no longer exist, and the creation of new positions 1 of 2
June 4, 2024, Item #2
meeting the definition of a "designated employee" since the adoption of the last Local Conflict of Interest Code.
Environmental Review:
This action is not subject to review under the California Environmental Quality Act (CEQA).
Fiscal Impact:
None.
Public Notification:
None.
Attachments:
None.
Reviewed/Approved By:
Assistant City Manager
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Reviewed By:
Alan Fenstermacher
City Attorney
June 4, 2024, Item #3
DATE:
TO:
FROM:
CONTACT:
SUBJECT:
Summary:
AGENDA REPORT
June 4, 2024
Honorable Mayor and Members of the City Co~cil
Eric Heidemann, Director of Public Works 1
Danielle McIntosh, Senior Management Analys~
(858) 668-4729 or [email protected]
City of Poway
CITY COUNCIL
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 19-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT}, and its amendments (Proposition 218) 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 declaring the intention to levy and collect assessments, and an engineer's report which is included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2024-25 assessment rate is proposed to increase from the FY 2023-24 assessment rate by 3 percent, to $953.54 per benefit unit per year, based on a voter approved inflator 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
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85-04
86-02R
87-13
Pomerado Business
Park I and II
Tech Business Center
Parkway Business Centre I and II
June 4, 2024, Item #3
TRACT PROJECT NAME
TTM 88-04R Trident Center
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 II, LLC
Section 22624 of the Streets and Highways Code requires City 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 FY 2024-25 budget and resulting assessments.
FY 2024-25 assessment rate is proposed to increase from the FY 2023-24 assessment rate by 3 percent, to $953.54 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 (LMD 19-1 ). 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 inflator which helps revenues keep pace with inflation. Annual assessment rate increases are capped at 3 percent of the annual change in the CPI. Because projected expenditures are exceeding revenues, an increase of 3 percent is requested at this time. Service levels for landscape maintenance are at service level 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, 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 July 16, 2024.
The engineer's report (Attachment B) has been found technically correct as presented. 2 of37
June 4, 2024, Item #3
Environmental Review:
This action is not subject to review under the California Environmental Quality Act (CEQA).
Fiscal Impact:
LMD 19-1 includes a voter-approved inflator which helps revenues keep pace with inflation. The assessment rate for FY 2024-25 is capped at 3 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 $953.54 per benefit unit per year, an estimated total of $833,763, will be used for LMD 19-1's maintenance costs during FY 2024-25. A General Fund contribution of $220,225 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. LMD 19-1 Map
Reviewed/Approved By:
Wendy Kaserman
Assistant City Manager
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Reviewed By:
Alan Fenstermacher
City Attorney City Manager
June 4, 2024, Item #3
RESOLUTION NO. 24-
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 2024-25
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 2023-24 assessment rate of $925. 77 per net acre per year to $953.54, based on a voter-approved inflator 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 Ill, 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 $220,225.00;
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2024-25 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 2024-25 included in the staff report as Attachment B.
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, July 16, 2024, at 7:00 p.m.
4 of 37 ATTACHMENT A
June 4, 2024, Item #3
Resolution No. 24-
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 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 (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 Poway News Chieftain, 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, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 4th day of June, 2024 by the following vote, to wit:
AYES:
NOES:
ABSTAINED:
ABSENT:
DI SQUALi Fl ED:
Steve Vaus, Mayor
ATTEST:
Carrie Gallagher, CMC, City Clerk
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City of Poway
Landscape Maintenance District
No. 19-1
2024/2025 Engineer’s Annual Levy Report
Intent Meeting: June 4, 2024
Public Hearing: July 16, 2024
27368 Via Industria
Suite 200
Temecula, CA 92590
T. 951.587.3500 | 800.755.6864
F. 951.587.3510
www.willdan
.com
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June 4, 2024, Item #3
ATTACHMENT B
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June 4, 2024, Item #3
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 2024/2025. 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 ___ day of ______ , 2024.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: -/(' /le:::
Susan ~andez
Senior Project Manager, District Administration Servi
By: .J,.-• '"'
Tyrone~•
PE# C 81888
TABLE OF CONTENTS
I. OVERVIEW ............................................................................................................. 1 A. INTRODUCTION ..................................................................................................... 1 B. BALLOT PROCEEDINGS ...................................................................................... 2 C. REPORT CONTENT ............................................................................................... 3 II. PLANS AND SPECIFICATIONS ............................................................................ 5 A. DESCRIPTION OF THE DISTRICT ........................................................................ 5 III. METHOD OF APPORTIONMENT .......................................................................... 9 A. LEGISLATIVE AUTHORITY AND PROVISIONS ................................................... 9 B. BENEFIT ANALYSIS ............................................................................................ 10 C. ASSESSMENT METHODOLOGY ........................................................................ 14 IV. ESTIMATE OF COSTS ......................................................................................... 17 A. CALCULATION OF ASSESSMENTS .................................................................. 17 B. DISTRICT BUDGETS AND ASSESSMENTS ...................................................... 17 C. ASSESSMENT RANGE FORMULA ..................................................................... 19 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM ................................................. 20 APPENDIX B - 2024/2025 ASSESSMENT ROLL ........................................................ 22
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June 4, 2024, Item #3
2024/2025 City of Poway Landscape Maintenance District No. 19-1 Page 1
I. OVERVIEW
A. 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 2024/2025. 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 9 of 37
June 4, 2024, Item #3
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2024/2025 City of Poway Landscape Maintenance District No. 19-1 Page 2
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.
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.
B. 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 a 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. 10 of 37
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C. 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 2024/2025, which consists of five (5) parts:
II - 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.
III - 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.
IV - 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 2024/2025 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. 11 of 37
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Appendix A – District Assessment Diagram
This section of the Report contains a diagram showing the boundaries of the District for Fiscal Year 2024/2025 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.
Appendix B – 2024/2025 Assessment Roll
A listing of all Assessor Parcel Numbers of the properties within the District and each parcel’s corresponding Fiscal Year 2024/2025 assessment amount proposed to be levied and collected for Fiscal Year 2024/2025 (“Assessment FY 2024/2025”). The proposed assessment amounts to be levied and collected for Fiscal Year 2024/2025 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 III 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.
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II. PLANS AND SPECIFICATIONS
A. 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 “Appendix A - District Diagram” of this Report which is inclusive of all parcels listed in “Appendix B - 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, 03, 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 incorporate 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.
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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). 14 of 37
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48,785 square feet of streetscape located on the west and east sides of Pomerado Road between Scripps Poway Parkway and Treadwell Drive. 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 of 37
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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 McIvers Court and Crosthwaite Circle West. 77,176 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Community Road and McIvers 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 Lavelli Way.
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III. METHOD OF APPORTIONMENT
A. LEGISLATIVE AUTHORITY AND PROVISIONS
1972 Act
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. 17 of 37
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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”; Article XIII 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.” B. 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 provides aesthetic benefits to the properties within the District and is 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 18 of 37
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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).
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 $1,392 per acre (approximately $0.0312 per square foot) and approximately $833 per acre (approximately $0.0187 per square foot) for non-streetscape landscape areas, including a five percent (5%) cost factor for City overhead and administration.
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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 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 utilize 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 Norte/Twin 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 20 of 37
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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 suggests 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.
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 $220,225 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.
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C. 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 2024/2025 are identified in the budget section of this Report (Part IV 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.” 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.
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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).
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. 23 of 37
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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.
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 =
Non-Residential Developed Units x 1.00 = 1.00 EBU per Acre Vacant Undeveloped Units x 0.50 = 0.50 EBU per Acre (Maximum 20 Acres and 10.0 EBU) Exempt Acreage x 0.00 = 0.00 EBU per Acre
Special Case Parcel x Varied = Varied EBU per Parcel
Equivalent Benefit Unit Calculation
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IV. ESTIMATE OF COSTS
A. 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”.
B. DISTRICT BUDGETS 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 2024/2025 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 2024/2025.
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FISCAL YEAR 2024/2025 BUDGET
(1) Actual Budget
(2) Estimated Budget
(3) Proposed Budget
(4) An additional General Fund Contribution has been added to the 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.
(5) CIP Projects: Replacement of 4 irrigation booster pumps and Median Rehabilitation (Scrips Poway 3 each).
Note: Assessment totals do not equate to EBUs x Rate due to rounding. See the Fiscal Year 2024/2025 assessment roll in Appendix B for assessment amount by parcel.
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023(1) 2023/2024'2) 2024/2025(3)
EXPENDITURES :
Maintenance $543,303 $678,459 $763,449
Water /power 202,305 330,522 405,038
Administration 206,265 184,248 184,248
Total Expenditures $951,873 $1 ,193,229 $1,352,735
REVENUES
City General Benefit Contribution $157,262 $169,717 $178,033 Additional General Fund Contribution <4> 44,206 23,226 42,192 Assessment Revenue 753,970 809,484 833,763
Interest Revenue 11 ,367 8,473 9,920
Miscellaneous 3,264 3,267 3,266
Total Revenues $970,069 $1 ,014,167 $1,067,174
Total Number of Parcels 356 356 356
Total Parcels Levied 322 322 322
Total EBU's 874.39 874.39 874.39
Assessment per EBU $898.81 $925.77 $953.54
Maximum Assessment Rate per EBU $898.81 $925.77 $953.55
OPERATING RESERVE
Beginning Reserve Balance $596,865 $475,937 $592,934
Transfers In/Out (CIP) (139 ,124) 296,059 0
Reserve Fund Activity 18,196 (179,062) (285,561)
Estimated Ending Reserve Balance $475,937 $592,934 $307,373
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $381,935 $521,059 $225,000
CIP Transfers In/Out (Operating Reserve) 139,124 (296 ,059) 0 Estimated Ending CIP Reserve Balance $521,059 $225,000 $225,000 lc1p Set- Aside Balance<5> so $98,700 $225 000
2024/2025 City of Poway Landscape Maintenance District No. 19-1 Page 19
C. 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%. If the 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, 27 of 37
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must approve a proposed new or increased assessment before such an assessment may be imposed.
APPENDIX A – DISTRICT ASSESSMENT 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 2024/2025. 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.
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DISTRICT DIAGRAM
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Date : 2118/2019
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Improvements
- Greenbelt
1111 Hardscape Median
- Median
- Park
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f.~~~} City Boun dary
Parcels
2024/2025 City of Poway Landscape Maintenance District No. 19-1 Page 22 APPENDIX B – 2024/2025 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 2024/2025 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.
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Assessors Parcel Number Book Page
Listing Dwelling Units Land Use Rate Charge
317-222-12-00 317-22 4.76 Non-Residential Developed $953.54 $4,538.84 317-222-23-00 317-22 0.91 Non-Residential Developed 953.54 867.72 317-222-24-00 317-22 0.94 Non-Residential Developed 953.54 896.32 317-222-25-00 317-22 0.97 Non-Residential Developed 953.54 924.92 317-222-26-00 317-22 0.95 Non-Residential Developed 953.54 905.86 317-222-27-00 317-22 0.91 Non-Residential Developed 953.54 867.72 317-223-01-00 317-22 3.30 Non-Residential Developed 953.54 3,146.68 317-223-02-00 317-22 3.48 Non-Residential Developed 953.54 3,318.30 317-223-03-00 317-22 4.05 Non-Residential Developed 953.54 3,861.82 317-223-04-00 317-22 6.39 Non-Residential Developed 953.54 6,093.12 317-223-05-00 317-22 5.82 Special Case 953.54 5,549.60
317-223-07-00 317-22 6.20 Non-Residential Developed 953.54 5,911.94 317-223-11-00 317-22 3.68 Non-Residential Developed 953.54 3,509.02 317-223-12-00 317-22 3.34 Non-Residential Developed 953.54 3,184.82 317-223-13-00 317-22 1.93 Non-Residential Developed 953.54 1,840.32 317-223-14-00 317-22 1.62 Non-Residential Developed 953.54 1,544.72 317-223-15-00 317-22 1.19 Non-Residential Developed 953.54 1,134.70 317-223-18-00 317-22 1.60 Non-Residential Developed 953.54 1,525.66 317-223-19-00 317-22 9.23 Non-Residential Developed 953.54 8,801.16 317-223-20-00 317-22 2.79 Non-Residential Developed 953.54 2,660.36 317-223-21-00 317-22 4.56 Non-Residential Developed 953.54 4,348.14 317-223-27-01 317-22 0.50 Non-Residential Developed 953.54 476.76 317-223-27-02 317-22 0.50 Non-Residential Developed 953.54 476.76 317-223-28-00 317-22 1.34 Non-Residential Developed 953.54 1,277.74 317-223-31-00 317-22 6.69 Non-Residential Developed 953.54 6,379.18 317-223-32-00 317-22 6.31 Non-Residential Developed 953.54 6,016.82 317-223-33-00 317-22 5.34 Non-Residential Developed 953.54 5,091.90 317-223-37-00 317-22 1.44 Non-Residential Developed 953.54 1,373.08 317-223-38-00 317-22 1.44 Non-Residential Developed 953.54 1,373.08 317-223-39-00 317-22 6.87 Special Case 953.54 6,550.80
317-224-01-00 317-22 2.44 Non-Residential Developed 953.54 2,326.62 317-224-06-00 317-22 0.90 Non-Residential Developed 953.54 858.18 317-224-07-00 317-22 0.74 Non-Residential Developed 953.54 705.60 317-224-15-00 317-22 0.35 Non-Residential Developed 953.54 333.72 317-224-16-00 317-22 1.49 Non-Residential Developed 953.54 1,420.76 317-224-18-00 317-22 0.64 Non-Residential Developed 953.54 610.26 317-224-19-00 317-22 0.61 Non-Residential Developed 953.54 581.64 317-224-20-00 317-22 0.84 Non-Residential Developed 953.54 800.96 317-224-21-00 317-22 2.69 Non-Residential Developed 953.54 2,565.02 317-224-22-00 317-22 1.06 Non-Residential Developed 953.54 1,010.74 317-224-23-00 317-22 1.00 Non-Residential Developed 953.54 953.54 317-224-24-00 317-22 1.85 Non-Residential Developed 953.54 1,764.04 317-225-01-00 317-22 2.53 Non-Residential Developed 953.54 2,412.44 317-225-04-00 317-22 7.58 Non-Residential Developed 953.54 7,227.82 317-225-05-00 317-22 2.81 Non-Residential Developed 953.54 2,679.44 317-225-06-00 317-22 0.54 Non-Residential Developed 953.54 514.90 317-225-07-00 317-22 0.52 Non-Residential Developed 953.54 495.84 317-225-10-00 317-22 0.58 Non-Residential Developed 953.54 553.04 317-225-11-00 317-22 0.51 Non-Residential Developed 953.54 486.30 317-225-12-00 317-22 6.83 Non-Residential Developed 953.54 6,512.66 317-225-13-00 317-22 1.30 Vacant 953.54 1,239.60
317-225-14-00 317-22 0.75 Non-Residential Developed 953.54 715.14 317-225-15-00 317-22 0.72 Non-Residential Developed 953.54 686.54 317-225-16-00 317-22 5.30 Non-Residential Developed 953.54 5,053.76 317-225-17-00 317-22 0.89 Non-Residential Developed 953.54 848.64 317-225-18-00 317-22 0.76 Non-Residential Developed 953.54 724.68 317-270-08-00 317-27 2.19 Non-Residential Developed 953.54 2,088.24 317-270-09-01 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-02 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-03 317-27 0.15 Non-Residential Developed 953.54 143.02
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2024/2025 PRELIMINARY ASSESSMENT ROLL
APPENDIX B
Willdan LMD 19-1 Preliminary Roll Page 1 of 6
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Assessors Parcel Number Book Page
Listing Dwelling Units Land Use Rate Charge
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2024/2025 PRELIMINARY ASSESSMENT ROLL
317-270-09-04 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-05 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-06 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-07 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-08 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-09 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-10 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-11 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-12 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-13 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-09-14 317-27 0.15 Non-Residential Developed 953.54 143.02 317-270-10-01 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-02 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-03 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-04 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-05 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-06 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-07 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-08 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-09 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-10 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-11 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-12 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-13 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-10-14 317-27 0.16 Non-Residential Developed 953.54 152.56 317-270-11-00 317-27 2.62 Non-Residential Developed 953.54 2,498.26 317-270-12-00 317-27 4.59 Non-Residential Developed 953.54 4,376.74 317-270-13-00 317-27 2.98 Non-Residential Developed 953.54 2,841.54 317-270-14-00 317-27 2.32 Non-Residential Developed 953.54 2,212.20 317-270-15-00 317-27 1.62 Non-Residential Developed 953.54 1,544.72 317-270-16-00 317-27 1.16 Non-Residential Developed 953.54 1,106.10 317-270-18-00 317-27 2.66 Non-Residential Developed 953.54 2,536.40 317-270-19-00 317-27 2.36 Non-Residential Developed 953.54 2,250.34 317-270-20-00 317-27 1.95 Non-Residential Developed 953.54 1,859.40 317-270-21-00 317-27 1.17 Non-Residential Developed 953.54 1,115.64 317-270-22-00 317-27 2.25 Non-Residential Developed 953.54 2,145.46 317-270-23-00 317-27 0.80 Vacant 953.54 762.82
317-270-24-00 317-27 1.49 Non-Residential Developed 953.54 1,420.76 317-270-25-00 317-27 1.49 Non-Residential Developed 953.54 1,420.76 317-270-31-00 317-27 1.35 Non-Residential Developed 953.54 1,287.26 317-270-32-00 317-27 1.30 Non-Residential Developed 953.54 1,239.60 317-270-40-00 317-27 3.76 Non-Residential Developed 953.54 3,585.30 317-270-41-00 317-27 3.48 Non-Residential Developed 953.54 3,318.30 317-270-42-00 317-27 3.24 Non-Residential Developed 953.54 3,089.46 317-270-43-00 317-27 2.98 Non-Residential Developed 953.54 2,841.54 317-270-44-00 317-27 4.46 Non-Residential Developed 953.54 4,252.78 317-270-45-00 317-27 0.60 Non-Residential Developed 953.54 572.12 317-270-46-00 317-27 1.34 Non-Residential Developed 953.54 1,277.74 317-270-49-00 317-27 1.60 Non-Residential Developed 953.54 1,525.66 317-270-50-00 317-27 1.97 Non-Residential Developed 953.54 1,878.46 317-270-51-00 317-27 4.62 Non-Residential Developed 953.54 4,405.34 317-270-54-00 317-27 1.39 Non-Residential Developed 953.54 1,325.42 317-270-55-00 317-27 1.40 Non-Residential Developed 953.54 1,334.94 317-270-56-00 317-27 41.98 Non-Residential Developed 953.54 40,029.60 317-270-59-00 317-27 0.56 Non-Residential Developed 953.54 533.98 317-270-60-00 317-27 1.56 Non-Residential Developed 953.54 1,487.52 317-270-61-00 317-27 9.84 Non-Residential Developed 953.54 9,382.82 317-270-62-00 317-27 0.93 Non-Residential Developed 953.54 886.78 317-270-63-00 317-27 1.97 Non-Residential Developed 953.54 1,878.46 317-271-02-00 317-27 0.72 Non-Residential Developed 953.54 686.54 317-271-03-00 317-27 0.76 Non-Residential Developed 953.54 724.68 Willdan LMD 19-1 Preliminary Roll Page 2 of 6
32 of 37
June 4, 2024, Item #3
Assessors Parcel Number Book Page
Listing Dwelling Units Land Use Rate Charge
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2024/2025 PRELIMINARY ASSESSMENT ROLL
317-271-04-00 317-27 0.52 Non-Residential Developed 953.54 495.84 317-271-09-00 317-27 0.52 Non-Residential Developed 953.54 495.84 317-271-10-00 317-27 0.52 Non-Residential Developed 953.54 495.84 317-271-12-00 317-27 0.45 Vacant 953.54 429.08
317-271-13-00 317-27 0.45 Vacant 953.54 429.08
317-271-15-00 317-27 0.52 Non-Residential Developed 953.54 495.84 317-271-16-00 317-27 0.50 Non-Residential Developed 953.54 476.76 317-271-18-00 317-27 0.45 Vacant 953.54 429.08
317-271-19-00 317-27 0.72 Non-Residential Developed 953.54 686.54 317-271-20-00 317-27 0.54 Non-Residential Developed 953.54 514.90 317-271-21-00 317-27 0.60 Non-Residential Developed 953.54 572.12 317-271-25-00 317-27 0.52 Non-Residential Developed 953.54 495.84 317-271-26-00 317-27 0.27 Vacant 953.54 257.44
317-271-27-00 317-27 0.59 Non-Residential Developed 953.54 562.58 317-271-28-00 317-27 0.67 Non-Residential Developed 953.54 638.86 317-271-33-00 317-27 0.61 Non-Residential Developed 953.54 581.64 317-271-34-00 317-27 0.61 Non-Residential Developed 953.54 581.64 317-271-35-00 317-27 0.63 Non-Residential Developed 953.54 600.72 317-271-41-00 317-27 0.61 Non-Residential Developed 953.54 581.64 317-271-42-00 317-27 0.66 Non-Residential Developed 953.54 629.32 317-271-46-00 317-27 0.50 Non-Residential Developed 953.54 476.76 317-271-48-00 317-27 0.55 Non-Residential Developed 953.54 524.44 317-271-49-00 317-27 0.68 Non-Residential Developed 953.54 648.40 317-271-51-00 317-27 0.34 Non-Residential Developed 953.54 324.20 317-271-56-00 317-27 0.33 Non-Residential Developed 953.54 314.66 317-271-57-00 317-27 0.36 Non-Residential Developed 953.54 343.26 317-271-58-00 317-27 0.32 Non-Residential Developed 953.54 305.12 317-271-59-00 317-27 0.36 Non-Residential Developed 953.54 343.26 317-271-62-00 317-27 0.34 Non-Residential Developed 953.54 324.20 317-271-63-00 317-27 0.34 Non-Residential Developed 953.54 324.20 317-271-67-00 317-27 0.35 Non-Residential Developed 953.54 333.72 317-271-68-00 317-27 0.53 Non-Residential Developed 953.54 505.36 317-271-74-00 317-27 0.58 Non-Residential Developed 953.54 553.04 317-271-75-00 317-27 0.71 Non-Residential Developed 953.54 677.00 317-271-80-00 317-27 0.75 Non-Residential Developed 953.54 715.14 317-271-81-00 317-27 0.56 Non-Residential Developed 953.54 533.98 317-271-82-00 317-27 1.04 Non-Residential Developed 953.54 991.68 317-271-83-00 317-27 0.61 Non-Residential Developed 953.54 581.64 317-271-84-00 317-27 0.51 Non-Residential Developed 953.54 486.30 317-271-85-00 317-27 0.50 Non-Residential Developed 953.54 476.76 317-271-86-00 317-27 1.23 Non-Residential Developed 953.54 1,172.84 317-271-89-00 317-27 1.46 Non-Residential Developed 953.54 1,392.16 317-271-95-00 317-27 0.65 Vacant 953.54 619.80
317-271-96-00 317-27 1.00 Vacant 953.54 953.54
317-271-97-00 317-27 0.68 Non-Residential Developed 953.54 648.40 317-271-98-00 317-27 0.68 Non-Residential Developed 953.54 648.40 317-280-21-00 317-28 4.15 Non-Residential Developed 953.54 3,957.18 317-280-35-00 317-28 4.22 Non-Residential Developed 953.54 4,023.92 317-280-36-00 317-28 3.21 Non-Residential Developed 953.54 3,060.86 317-280-37-00 317-28 3.29 Non-Residential Developed 953.54 3,137.14 317-280-47-00 317-28 4.30 Non-Residential Developed 953.54 4,100.22 317-280-48-00 317-28 8.33 Non-Residential Developed 953.54 7,942.98 317-280-50-00 317-28 7.69 Non-Residential Developed 953.54 7,332.72 317-280-56-00 317-28 20.87 Non-Residential Developed 953.54 19,900.36 317-280-57-00 317-28 7.30 Non-Residential Developed 953.54 6,960.84 317-280-58-00 317-28 3.08 Non-Residential Developed 953.54 2,936.90 317-280-63-00 317-28 6.00 Non-Residential Developed 953.54 5,721.24 317-280-65-00 317-28 2.13 Non-Residential Developed 953.54 2,031.04 317-280-66-00 317-28 4.46 Non-Residential Developed 953.54 4,252.78 317-280-68-00 317-28 2.34 Vacant 953.54 2,231.28
317-280-70-00 317-28 1.88 Non-Residential Developed 953.54 1,792.64 Willdan LMD 19-1 Preliminary Roll Page 3 of 6
33 of 37
June 4, 2024, Item #3
Assessors Parcel Number Book Page
Listing Dwelling Units Land Use Rate Charge
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2024/2025 PRELIMINARY ASSESSMENT ROLL
317-280-71-00 317-28 0.75 Non-Residential Developed 953.54 715.14 317-280-72-00 317-28 0.73 Non-Residential Developed 953.54 696.08 317-280-73-00 317-28 6.42 Non-Residential Developed 953.54 6,121.72 317-280-74-00 317-28 2.68 Non-Residential Developed 953.54 2,555.48 317-280-75-00 317-28 1.40 Non-Residential Developed 953.54 1,334.94 317-280-76-00 317-28 1.50 Non-Residential Developed 953.54 1,430.30 317-280-77-00 317-28 2.26 Non-Residential Developed 953.54 2,155.00 317-280-78-00 317-28 4.25 Non-Residential Developed 953.54 4,052.54 317-280-79-00 317-28 1.45 Non-Residential Developed 953.54 1,382.62 317-280-80-00 317-28 0.62 Non-Residential Developed 953.54 591.18 317-280-82-00 317-28 12.32 Non-Residential Developed 953.54 11,747.60 317-280-83-00 317-28 1.05 Non-Residential Developed 953.54 1,001.20 317-280-85-00 317-28 16.49 Non-Residential Developed 953.54 15,723.86 317-280-86-00 317-28 1.48 Non-Residential Developed 953.54 1,411.22 317-280-87-00 317-28 3.99 Non-Residential Developed 953.54 3,804.62 317-281-08-00 317-28 4.04 Non-Residential Developed 953.54 3,852.30 317-281-09-00 317-28 3.69 Non-Residential Developed 953.54 3,518.56 317-281-10-00 317-28 4.02 Non-Residential Developed 953.54 3,833.22 317-281-11-00 317-28 5.95 Non-Residential Developed 953.54 5,673.56 317-281-14-00 317-28 3.91 Non-Residential Developed 953.54 3,728.34 317-281-15-00 317-28 6.99 Non-Residential Developed 953.54 6,665.24 317-281-16-00 317-28 8.75 Non-Residential Developed 953.54 8,343.46 317-281-22-00 317-28 0.62 Non-Residential Developed 953.54 591.18 317-281-23-00 317-28 0.56 Non-Residential Developed 953.54 533.98 317-281-24-00 317-28 0.78 Non-Residential Developed 953.54 743.76 317-281-25-00 317-28 0.83 Non-Residential Developed 953.54 791.42 317-281-26-00 317-28 1.01 Non-Residential Developed 953.54 963.06 317-281-27-00 317-28 4.19 Non-Residential Developed 953.54 3,995.32 317-281-29-00 317-28 7.22 Non-Residential Developed 953.54 6,884.54 317-810-04-00 317-81 1.34 Non-Residential Developed 953.54 1,277.74 317-810-05-00 317-81 0.95 Non-Residential Developed 953.54 905.86 317-810-09-00 317-81 1.03 Non-Residential Developed 953.54 982.14 317-810-12-00 317-81 0.92 Non-Residential Developed 953.54 877.24 317-810-13-00 317-81 0.89 Non-Residential Developed 953.54 848.64 317-810-14-00 317-81 0.84 Non-Residential Developed 953.54 800.96 317-810-15-00 317-81 0.95 Non-Residential Developed 953.54 905.86 317-810-16-00 317-81 0.89 Non-Residential Developed 953.54 848.64 317-810-17-00 317-81 0.91 Non-Residential Developed 953.54 867.72 317-810-18-00 317-81 0.86 Non-Residential Developed 953.54 820.04 317-810-19-00 317-81 0.78 Non-Residential Developed 953.54 743.76 317-810-23-00 317-81 1.21 Non-Residential Developed 953.54 1,153.78 317-810-24-00 317-81 1.42 Non-Residential Developed 953.54 1,354.02 317-810-28-00 317-81 1.11 Non-Residential Developed 953.54 1,058.42 317-810-29-00 317-81 0.43 Vacant 953.54 410.02
317-810-30-00 317-81 0.97 Non-Residential Developed 953.54 924.92 317-810-31-00 317-81 1.22 Non-Residential Developed 953.54 1,163.30 317-810-32-00 317-81 1.34 Non-Residential Developed 953.54 1,277.74 317-810-36-00 317-81 1.71 Non-Residential Developed 953.54 1,630.54 317-810-37-00 317-81 3.16 Non-Residential Developed 953.54 3,013.18 317-810-38-00 317-81 2.14 Non-Residential Developed 953.54 2,040.56 320-011-27-00 320-01 2.85 Non-Residential Developed 953.54 2,717.58 320-031-03-00 320-03 10.00 Vacant 953.54 9,535.40
320-031-04-00 320-03 10.00 Vacant 953.54 9,535.40
320-200-46-00 320-20 0.64 Non-Residential Developed 953.54 610.26 320-200-47-00 320-20 2.70 Non-Residential Developed 953.54 2,574.54 320-200-48-00 320-20 1.18 Non-Residential Developed 953.54 1,125.16 320-200-49-00 320-20 0.72 Non-Residential Developed 953.54 686.54 320-200-50-00 320-20 0.99 Non-Residential Developed 953.54 944.00 320-220-02-00 320-22 3.91 Non-Residential Developed 953.54 3,728.34 320-220-03-00 320-22 10.43 Non-Residential Developed 953.54 9,945.42 320-220-04-00 320-22 2.52 Non-Residential Developed 953.54 2,402.92 Willdan LMD 19-1 Preliminary Roll Page 4 of 6
34 of 37
June 4, 2024, Item #3
Assessors Parcel Number Book Page
Listing Dwelling Units Land Use Rate Charge
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2024/2025 PRELIMINARY ASSESSMENT ROLL
320-220-05-00 320-22 0.52 Vacant 953.54 495.84
320-220-12-00 320-22 1.35 Vacant 953.54 1,287.26
320-220-15-00 320-22 1.97 Non-Residential Developed 953.54 1,878.46 320-220-16-00 320-22 2.86 Non-Residential Developed 953.54 2,727.12 320-220-18-00 320-22 3.25 Non-Residential Developed 953.54 3,099.00 320-220-21-00 320-22 3.54 Non-Residential Developed 953.54 3,375.52 320-220-22-00 320-22 11.09 Non-Residential Developed 953.54 10,574.74 320-220-24-00 320-22 1.78 Non-Residential Developed 953.54 1,697.30 320-220-25-00 320-22 3.82 Non-Residential Developed 953.54 3,642.52 320-220-26-00 320-22 6.30 Non-Residential Developed 953.54 6,007.30 323-091-08-00 323-09 10.00 Vacant 953.54 9,535.40
323-091-09-00 323-09 10.00 Vacant 953.54 9,535.40
323-091-10-00 323-09 2.92 Vacant 953.54 2,784.32
323-091-11-00 323-09 10.00 Vacant 953.54 9,535.40
323-092-17-00 323-09 1.41 Non-Residential Developed 953.54 1,344.48 323-092-18-00 323-09 2.39 Non-Residential Developed 953.54 2,278.96 323-092-20-00 323-09 1.00 Non-Residential Developed 953.54 953.54 323-092-21-00 323-09 0.70 Non-Residential Developed 953.54 667.46 323-092-22-00 323-09 0.79 Non-Residential Developed 953.54 753.28 323-092-23-00 323-09 0.83 Non-Residential Developed 953.54 791.42 323-092-24-00 323-09 0.68 Non-Residential Developed 953.54 648.40 323-092-25-00 323-09 0.70 Non-Residential Developed 953.54 667.46 323-092-26-00 323-09 0.70 Non-Residential Developed 953.54 667.46 323-092-27-00 323-09 0.70 Non-Residential Developed 953.54 667.46 323-092-28-00 323-09 0.75 Non-Residential Developed 953.54 715.14 323-092-29-00 323-09 0.75 Non-Residential Developed 953.54 715.14 323-092-32-00 323-09 2.44 Non-Residential Developed 953.54 2,326.62 323-092-33-00 323-09 4.65 Non-Residential Developed 953.54 4,433.96 323-092-34-00 323-09 6.66 Non-Residential Developed 953.54 6,350.56 323-092-35-00 323-09 9.78 Non-Residential Developed 953.54 9,325.62 323-092-36-00 323-09 6.83 Non-Residential Developed 953.54 6,512.66 323-092-37-00 323-09 1.24 Non-Residential Developed 953.54 1,182.38 323-092-38-00 323-09 0.57 Non-Residential Developed 953.54 543.50 323-092-39-00 323-09 14.30 953.54 13,635.62
323-092-40-00 323-09 14.87 953.54 14,179.12
323-480-03-00 323-48 2.60 Non-Residential Developed 953.54 2,479.20 323-480-04-00 323-48 2.67 Non-Residential Developed 953.54 2,545.94 323-480-10-00 323-48 2.28 Vacant 953.54 2,174.06
323-480-11-00 323-48 5.88 Non-Residential Developed 953.54 5,606.80 323-480-12-00 323-48 7.50 Non-Residential Developed 953.54 7,151.54 323-480-13-00 323-48 2.26 Vacant 953.54 2,155.00
323-480-14-00 323-48 1.55 Vacant 953.54 1,477.98
323-480-16-00 323-48 7.83 Non-Residential Developed 953.54 7,466.20 323-480-18-00 323-48 0.60 Non-Residential Developed 953.54 572.12 323-480-19-00 323-48 0.56 Non-Residential Developed 953.54 533.98 323-480-20-00 323-48 0.57 Non-Residential Developed 953.54 543.50 323-480-21-00 323-48 0.55 Non-Residential Developed 953.54 524.44 323-480-22-00 323-48 0.53 Non-Residential Developed 953.54 505.36 323-480-23-00 323-48 0.53 Non-Residential Developed 953.54 505.36 323-481-02-00 323-48 3.26 Non-Residential Developed 953.54 3,108.54 323-481-03-00 323-48 4.79 Non-Residential Developed 953.54 4,567.44 323-481-10-00 323-48 5.72 Non-Residential Developed 953.54 5,454.24 323-481-11-00 323-48 22.37 Non-Residential Developed 953.54 21,330.68 323-481-12-00 323-48 1.77 Non-Residential Developed 953.54 1,687.76 323-481-13-00 323-48 1.35 Non-Residential Developed 953.54 1,287.26 323-481-14-00 323-48 1.40 Non-Residential Developed 953.54 1,334.94 323-481-15-00 323-48 1.42 Non-Residential Developed 953.54 1,354.02 323-481-16-00 323-48 8.44 Non-Residential Developed 953.54 8,047.86 323-481-19-00 323-48 1.23 Non-Residential Developed 953.54 1,172.84 323-481-20-00 323-48 2.96 Non-Residential Developed 953.54 2,822.46 323-482-20-00 323-48 7.21 Non-Residential Developed 953.54 6,875.02 Willdan LMD 19-1 Preliminary Roll Page 5 of 6
35 of 37
June 4, 2024, Item #3
Assessors Parcel Number Book Page
Listing Dwelling Units Land Use Rate Charge
CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
FISCAL YEAR 2024/2025 PRELIMINARY ASSESSMENT ROLL
323-482-22-00 323-48 0.61 Non-Residential Developed 953.54 581.64 323-482-23-00 323-48 0.56 Non-Residential Developed 953.54 533.98 323-482-24-00 323-48 0.56 Non-Residential Developed 953.54 533.98 323-482-25-00 323-48 0.58 Non-Residential Developed 953.54 553.04 323-482-26-00 323-48 0.57 Non-Residential Developed 953.54 543.50 323-482-29-00 323-48 0.58 Non-Residential Developed 953.54 553.04 323-482-30-00 323-48 0.63 Non-Residential Developed 953.54 600.72 323-500-12-00 323-50 10.60 Non-Residential Developed 953.54 10,107.52 323-500-15-00 323-50 9.89 Non-Residential Developed 953.54 9,430.50 323-500-22-00 323-50 10.70 Non-Residential Developed 953.54 10,202.86 323-500-23-00 323-50 6.74 Non-Residential Developed 953.54 6,426.84 323-500-29-00 323-50 2.14 Vacant 953.54 2,040.56
323-500-30-00 323-50 4.82 Vacant 953.54 4,596.06
323-501-01-00 323-50 2.64 Non-Residential Developed 953.54 2,517.34 323-501-02-00 323-50 5.37 Non-Residential Developed 953.54 5,120.50 323-501-03-00 323-50 3.66 Non-Residential Developed 953.54 3,489.94 323-501-04-00 323-50 4.55 Non-Residential Developed 953.54 4,338.60 323-501-05-00 323-50 5.01 Non-Residential Developed 953.54 4,777.22 TOTALS 874.39 $833,762.78
TOTAL PARCEL COUNT 322
Willdan LMD 19-1 Preliminary Roll Page 6 of 6
36 of 37
June 4, 2024, Item #3
June 4, 2024, Item #3
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June 4, 2024, Item #4
>~ AGENDA REPORT CityofPoway
-------------# CITY CO U N Cl L
DATE:
TO:
FROM:
CONTACT:
SUBJECT:
summar:t:
June 4, 2024
Honorable Mayor and Members of the City Council
Eric Heidemann, Director of Public Works f~
Danielle McIntosh, Senior Management Analystgf(\
(858) 668-4729 or [email protected]
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 83-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218) allow for the collection of assessments from parcels annexed into Landscape Maintenance District 83-1 (LMD 83-1) for the purpose of maintaining LMD 83-1's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution declaring the intention to levy and collect assessments, and an engineer's report which Is included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2024-25 assessment rates for LM D 83-1 Zone A, Zone B, and Zone Care proposed to remain unchanged at the FY 2023-24 rates of $118.48, $235.75, and $496.16 per benefit unit year, respectively.
Recommended Action:
It Is recommended the City Council adopt the Resolution.
Discussion:
LMD 83-1 was formed on June 14, 1983, to maintain landscape improvements required as conditions of approval for the various subdivisions included within the boundaries of LMD 83-1. A map showing LMD 83-l's boundaries Is included as Attachment C. Each subdivision and/or development listed below was required to annex into the LMD 83-1 as a condition of property development either through the final map process or by Council Resolution.
LMD 83-1 Zone A includes the following residential developments:
TRACT PROJECT NAME
TTMs
TTM
TTM
TTM
TIM
TIM
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3495, 4113, 4191, 89-15 and TPM 89-18
3503
3533
3461
84-04R
84-07
Rancho Arbolitos
Adobe Ridge I and II
The Colonies
Casa Real, Unit 7
Country Creek
Woodland Hills
June 4, 2024, Item #4
LMD 83-1 Zone A residential developments continued:
I TRACT PROJECT NAME
TTM 85-01 Rancho Espola
TTM 86-04 Midland Estates
TTM 86-05 Community 16 Villas (Poway 16)
TIM 87-04 Park Village
TTM 87-06 Cicero-Pacific
TTM 88-05 Gateway/La Manda
TTM 88-09 Carmel Vista
TPM 89-09 Cusick
TIM 99-01 Diroma Estates
TPM 99-05 Spyglass
TIM 02-03 Lamagna
TPM 03-05 Lamagna
LMD 83-1 Zone B includes the following non-residential (commercial) developments:
TRACT PROJECT NAME
TPM
CUP
86-03
92-05
LMD 83-1 Zone c includes the following residential development:
Twin Peaks Plaza
Kindercare
TRACT PROJECT NAME
TIM Kentfleld Estates
Section 22624 of the Streets and Highways Code requires City 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 Bl outlines the proposed FY 2024-25 budget and resulting assessments.
FY 2024-25 assessments for Zone A are proposed to remain unchanged at the FY 2023-24 rate of $118.48 ($9.87 per month) per benefit unit per year; Zone B FY 2024-25 assessments are proposed to remain at the FY 2023-24 rate of $235.75 ($19.64 per month) per benefit unit per year; and Zone C FY 2024-25 assessments are proposed to remain at the FY 2023-24 rate of at $496.16 ($41.34 per month) per benefit unit per year. There are currently 1,391 residential, 15 commercial and 26 residential parcels proposed to be assessed within LMD 83-1 Zone A, Zone Band Zone C, respectively.
No new parcels were added to LMD 83-1 during FY 2023-24. Under assessment law [Article XIII D, Section 2U)], those properties not receiving special benefit are not included on LMD 83-1's assessment roll.
In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LMD 18-1) within the boundaries of existing LMD 83-1. ihe proposed district, LMD 18-1, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently Imposed on properties In existing LMD 83-1. Property owners within the proposed district, LMD 18-1, received ballots for a proposed increase as specified under assessment law. The proposed district, LMD 18-11 was balloted for an increase in assessments with annual cost indexing based on the annual San Diego"Carlsbad Consumer Price Index (CPI) not to exceed three (3) percent. The proposed district, LMD 18-1, had a majority protest for the increase, and 2of55
June 4, 2024, Item #4
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 83-1 currently has no approved escalation factor for increasing the maximum assessment rates.
The failure of an assessment increase by ballot for LMD 83-1 in FY 2017-18, led to a reduction in maintenance services. Service levels for landscape maintenance services are at service level C. Service level C 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 the LMD 83-1 Zone A, Band Con a 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 publtc 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 83-1 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. A subsequent increase 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 July 16, 2024.
The engineer's report (Attachment B) has been found technfcally correct as presented.
Environmental Review:
This action is not subject to review under the California Environmental Quality Act (CEQA). fisci!I Impact:
LMD 83-1 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. Assessment rates shall remain at the FY 2023-24 rates. Revenues collected at $118.48 per benefit unit per year for Zone A, $235.75 per benefit unit per year for Zone B and $496.16 per benefit unit per year for Zone C, an estimated total of $200,932, will be used for LMD 83-1's maintenance costs during FY 2024-25. A General Fund contribution of $83,560 ($63,658 for zone A, $16,474 zone B and $3,428 for zone C) Will be made based upon average square footage maintenance costs for landscaped medians and rights-of-way that provide general benefit to the City.
public NotificatiQa:
None.
REMAINDER OF PAGE INTENTIONALLY LEFT BLANK
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June 4, 2024, Item #4
Attachments:
A. Resolution
B. Engineer's Report
C. LMD83-1 Map
Reviewed/Approved By:
Wendy Kaserman
Assistant City Manager
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Reviewed By:
Alan Fenstermacher
City Attorney
Approved By:
Chiiil2b
City Manager
June 4, 2024, Item #4
RESOLUTION NO. 24-
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. 83-1 FOR FISCAL YEAR 2024-25
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. 83-1 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 2023-24 assessment rate of $118.48 per benefit unit per year for Zone A, $235.75 per benefit unit per year for Zone Band $496.16 per benefit unit per year for Zone C;
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. The total general benefit contribution for Zones A, B and C has been calculated to be $83,560; WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2024-25 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. 83-1 for Fiscal Year 2024-25 included in the staff report as Attachment B.
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, July 16, 2024, 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 S ofSS ATTACHMENT A
June 4, 2024, Item #4
Resolution No. 24-
Page Z
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 Poway News Chieftain, 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, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 4th day of June, 2024 by the following vote, to wit:
AYES:
NOES:
ABSTAINED:
ABSENT:
DISQUALIFIED:
Steve Vaus, Mayor
ATTEST.
Carrie Gallagher, CMC, City Clerk
6 of ss
City of Poway
Landscape Maintenance
District 83-1
2024/2025 Engineer’s Annual Levy Report
Intent Meeting: June 4, 2024
Public Hearing: July 16, 2024
27368 Via Industria
Suite 200
Temecula, CA 92590
T. 951.587.3500 | 800.755.6864
F. 951.587.3510
www.willdan
.com
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June 4, 2024, Item #4
W w1LLDAN
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June 4, 2024, Item #4
AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 83-1
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 2024/2025, 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 _____ day of ______ , 2024.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: ----1'7-+--/7+-+--v/::: __
Susana Hernandez
Senior Project Manager, District Administration Servi.~ce __
TABLE OF CONTENTS
I. OVERVIEW ......................................................................................................... 1 A. INTRODUCTION ................................................................................................. 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 III. METHOD OF APPORTIONMENT ...................................................................... 5 A. GENERAL .......................................................................................................... 5 B. BENEFIT ANALYSIS .......................................................................................... 6 C. ASSESSMENT METHODOLOGY ...................................................................... 8 D. MAXIMUM ASSESSMENT RATE ...................................................................... 9 IV. DISTRICT BUDGETS ....................................................................................... 10 A. DESCRIPTION OF BUDGET ITEMS ................................................................ 10 B. ZONE A BUDGET ............................................................................................ 11 C. ZONE B BUDGET ............................................................................................ 12 D. ZONE C BUDGET ............................................................................................ 13 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM ............................................ 14 APPENDIX B - 2024/2025 ASSESSMENT ROLL ................................................... 16 9 of 55
June 4, 2024, Item #4
2024/2025 City of Poway Landscape Maintenance District 83-1 Page 1 I. 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 83-1 (“District”), formed June 14, 1983 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 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 District.
This Report describes the District, any proposed changes to the District including substantial changes to the District 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 2024/2025. 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 for only 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 to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council may order the levy and collection of assessments for Fiscal Year 2024/2025 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 2024/2025.
B. 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:
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June 4, 2024, Item #4
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 2 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 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 XIIID 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 III 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; and,
Costs associated with any elections held for the approval of a new or increased assessment.
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June 4, 2024, Item #4
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 3 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. 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.
II. 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 83-1 was divided into two zones: 83-1 Zone A for residential and 83-1 Zone B for commercial. 83-1 Zone C was created in Fiscal Year 2000/2001 with the annexation of the Kentfield Estates subdivision that contained separate and distinct improvements to be maintained by the District for the benefit of the Zone C parcels. Assessments for each zone of the District (LMD 83-1A, B and C) are being calculated by applying the zones’ approved maximum assessment rate times the total units within each District zone.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 4 District 83-1 Zone A is comprised of the residential parcels within the following developments:
Tract Project Name
TTMs 3495, 4113, 4191, 89-15 and TPM 89-18 Rancho Arbolitos TTM 3503 Adobe Ridge I and II
TTM 3533 The Colonies
TTM 3461 Casa Real, Unit 7
TTM 85-01 Rancho Espola
TTM 84-04R Country Creek
TTM 84-07 Woodland Hills
TTM 86-05 Community 16 Villas (Poway 16)
TTM 87-04 Park Village
TTM 87-06 Cicero-Pacific
TTM 88-05 Gateway/La Manda
TTM 88-09 Carmel Vista
TTM 86-04 Midland Estates
TTM 99-01 Diroma Estates
TPM 89-09 Cusick
TPM 99-05 Spyglass
TTM 02-03 Lamagno
TPM 03-05 Lamagno
District 83-1 Zone B is comprised of the following non-residential developments:
Tract Project Name
TPM 86-03 Twin Peaks Plaza
CUP 92-05 Kindercare
District 83-1 Zone C is comprised of the residential parcels within the following development:
Tract Project Name
TTM 98-06 Kentfield Estates
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements within the right-of-ways and open space areas associated with annexed subdivisions adjacent to portions of Pomerado Road, Twin Peaks Road, Tierra Bonita Road, Midland Road, Espola Road, Community Road, and Carriage Road.
Facilities to be maintained by Zone B of the District are defined as landscape improvements within the right-of-ways and open space areas adjacent to portions of Pomerado Road, Camino del Norte, Ted Williams Parkway, and a portion of Twin Peaks Road.
Facilities to be maintained by Zone C are defined as landscape improvements, a masonry wall and bridged entry with ornate stone features within the right-of-ways adjacent to portions of Twin Peaks and Midland Roads.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 5 Walls and fences adjacent to private property are to be maintained by the adjacent property owners. The District/City, prior to commencement of work, shall approve repairs or reconstruction of any walls or fences adjacent to the District landscape areas. Should the property owners desire to include major repairs or reconstruction within the District’s responsibilities (other than those already included within Zone C of the District), 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.
The following are each Zone’s Service Level for Fiscal Year 2024/2025:
Zone A Service Level C
Zone B Service Level C
Zone C Service Level C
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 Assessment Law and in this Report, shall be assessed to those properties determined to receive benefit from the District’s improvements.
III. 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.
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June 4, 2024, Item #4
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 6 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 XIIID 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 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; 15 of 55
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 7 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.
General Benefit
Assessment Law mandates that the City assesses 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 2024/2025:
LANDSCAPE ELEMENT QUANTITY
Landscaped Right-of-Ways 355,979 Sq. Ft.
Landscaped Right-of-Ways with Soundwall 28,250 Sq. Ft.
Landscaped Median 51,586 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 2024/2025 is determined to be:
$0.1513 per square foot for landscape right-of-ways,
$0.3865 per square foot for landscape right-of-ways with soundwall, and $0.3641 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 4.90 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 2024/2025 will increase from Fiscal Year 2023/2024, based on the contribution rate per square foot, at a maximum for this District:
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 8
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.
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.
GENERAL BENEFIT CALCULATION
355,979 sq. ft. landscaped R/W X $0.1513 = $53,859.62 28,250 sq. ft. landscape R/W with soundwall X $0.3865 = 10,918.63 51,586 sq. ft. landscaped medians X $0.3641 = 18,782.46 Total $83,560.71
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 9
No parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year 2024/2025.
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.
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 2024/2025 proposed assessment for each parcel were calculated and are shown in the Assessment Roll (Appendix B). The calculated Fiscal Year 2024/2025 assessment for Zone A is proposed to remain at the Fiscal Year 2023/2024 assessment rate of $118.48 per benefit unit. The calculated Fiscal Year 2024/2025 assessment for Zone B is proposed to remain at the Fiscal Year 2023/2024 assessment rate of $235.75 per benefit unit. The calculated Fiscal Year 2024/2025 assessment for Zone C is proposed to be $496.16 per benefit unit based on the needs of the unique landscaping and hardscape maintenance requirements of Zone C, and remains at the Fiscal Year 2023/2024 assessment rate.
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rates for the District zones are $118.48 per benefit unit for Zone A, $235.75 per benefit unit for Zone B and $496.16 per benefit unit for Zone C. The District currently has no approved escalation factor for increasing the maximum assessment rates. 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 as specified under Assessment Law. All three zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index (SD-CPI). All three zones did not have a consensus for the increase, and therefore, failed to pass the ballot.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 10 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 2024/2025, commencing July 1, 2024 and ending June 30, 2025, 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.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 11 B. ZONE A BUDGET
(1) Actual figures per Finance Fiscal Year 2022/2023 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023111 2023/2024121 2024/2025131
EXPENDITURES:
Maintenance $94,100 $96,952 $99,547
Water/power 70,155 92,350 115,036
Administrat ion<4> 28,930 26,380 26,380
Total Expenditures $193,185 $215,682 $240,963
REVENUES
City General Benefit Contribution $56,218 $60,676 $63,658 Assessment Revenue 164,669 164,806 164,806
Interest Revenue 3,745 3,431 3,588
Miscellaneous 0 7,995 3,998
Total Revenues $224,632 $236,908 $236,050
DISTRICT ST A TIS TICS:
Total Number of Parcels 1,391 1,391 1,391
Total Parcels Levied 1,391 1,391 1,391
Total EBU's 1,391 1,391 1,391
Rate per EBU (Equivalent Benefit Units) $118.48 $118.48 $118.48 Maximum Rate per EBU $118.48 $118.48 $118.48
OPERATING RESERVE
Beginning Reserve Balance $120,007 $96,593 $107,841
Transfers In/Out (CIP) (54,861) (9,978) 17,554
Reserve Fund Activity 31 ,447 21 ,226 (4,913)
Estimated Ending Reserve Balance $96,593 107,841 120,482
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $223,033 $277,894 $287,872
CIP Transfers In/Out (Operating Reserve) 54,861 9,978 (17,554) CIP Projects 0 0 0
!Estimated Ending CIP Reserve Balance $277,894 $287 872 $270 318
2024/2025 City of Poway Landscape Maintenance District 83-1 Page 12 C. ZONE B BUDGET
(1) Actual figures per Finance Fiscal Year 2022/2023 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023111 2023/2024121 2024/2025131
EXPENDITURES:
Maintenance $12,721 $24,315 $22,683
Water /power 1,481 4,512 3,500
Administration<4l 5,807 6,044 6,044
Total Expenditures $20,009 $34,871 $32,227
REVENUES
City General Benefit Contribution $14,548 $15,702 $16,474 Assessment Revenue 23,260 23,226 23,226
Interest Revenue 1,948 2,085 2,017
Miscellaneous 0 0 0
Total Revenues $39,756 $41,013 $41,717
DISTRICT STATISTICS:
Total Number of Parcels 15 15 15
Total Parcels Levied 15 15 15
Total EBU's 98.52 98.52 98.52
Rate per EBU (Equivalent Benefit Units) $235.75 $235.75 $235.75 Maximum Rate per EBU $235.75 $235.75 $235.75
OPERATING RESERVE
Beginning Reserve Balance $7,058 $10,005 $17,436
Transfers In/Out (CIP) (16,800) 1,289 (10,812)
Reserve Fund Activity 19,747 6,142 9,490
Estimated Ending Reserve Balance $10,005 $17,436 $16,114
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $175,610 $192,410 $191,121
CIP Transfers In/Out (Operating Reserve) 16,800 (1 ,289) 10,812 CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance $192,410 $191,121 $201,933
2024/2025 City of Poway Landscape Maintenance District 83-1 Page 13 D. ZONE C BUDGET
(1) Actual figures per Finance Fiscal Year 2022/2023 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services (5) CIP Projects: Replacement/Repair to portions of wall on Midland/Twin Peaks Road. 22 of 55
June 4, 2024, Item #4
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023<11 2023/2024<21 2024/2025<3!
EXPENDITURES:
Maintenance $4,276 $9,624 $9,769
Water/power 826 2,562 2,172
Administration C4> 2,499 2,669 2,669
Total Expenditures $7,601 $14,855 $14,610
REVENUES
City General Benefit Contribution $3,027 $3,267 $3,428
Assessment Revenue 12,917 12,900 12,900
Interest Revenue 2,024 2,970 2,497
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 0 0 3 ,428
Total Revenues $17,968 $19,137 $22,253
DISTRICT STATISTICS:
Total Number of Parcels 26 26 26
Total Parcels Levied 26 26 26
Total EBU's 26 26 26
Rate per EBU (Equivalent Benefit Units) $496.16 $496.16 $496.16 Maximum Rate per EBU $496.16 $496.16 $496.16
OPERA TING RESERVE
Beginning Reserve Balance $2,967 $3,801 $7,428
Transfers In/Out (GIP) (9,533) (655) (7,766)
Reserve Fund Activity 10,367 4,282 7,643
Estimated Ending Reserve Balance $3,801 $7,428 $7,305
CAPITAL IMPROVEMENT RESERVE
GIP Fund Balance $194,589 $204,122 $204,777
GIP Transfers In/Out (Operating Reserve) 9,533 655 7,766 Estimated Ending CIP Reserve Balance $204,122 $204,777 $212,543 !c1P Set- Aside Balance151 $57,200 $59,800 $62,400
2024/2025 City of Poway Landscape Maintenance District 83-1 Page 14
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.
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 15 24 of 55
June 4, 2024, Item #4
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2024/2025 City of Poway Landscape Maintenance District 83-1 Page 16
APPENDIX B - 2024/2025 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 2024/2025 Assessment Roll”, and is on file with the City Clerk and is by reference made a part of this Report.
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June 4, 2024, Item #4
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Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
314-050-29-00 1.0 1.00 RESIDENTIAL $118.48
314-050-30-00 1.0 1.00 RESIDENTIAL 118.48
314-050-31-00 1.0 1.00 RESIDENTIAL 118.48
314-050-32-00 1.0 1.00 RESIDENTIAL 118.48
314-050-33-00 1.0 1.00 RESIDENTIAL 118.48
314-050-34-00 1.0 1.00 RESIDENTIAL 118.48
314-050-35-00 1.0 1.00 RESIDENTIAL 118.48
314-050-36-00 1.0 1.00 RESIDENTIAL 118.48
314-050-37-00 1.0 1.00 RESIDENTIAL 118.48
314-050-38-00 2.0 1.00 RESIDENTIAL 118.48
314-050-39-00 1.0 1.00 RESIDENTIAL 118.48
314-050-40-00 1.0 1.00 RESIDENTIAL 118.48
314-050-41-00 1.0 1.00 RESIDENTIAL 118.48
314-050-42-00 1.0 1.00 RESIDENTIAL 118.48
314-050-43-00 1.0 1.00 RESIDENTIAL 118.48
314-050-44-00 1.0 1.00 RESIDENTIAL 118.48
314-050-47-00 1.0 1.00 RESIDENTIAL 118.48
314-050-48-00 1.0 1.00 RESIDENTIAL 118.48
314-050-49-00 1.0 1.00 RESIDENTIAL 118.48
314-050-50-00 1.0 1.00 RESIDENTIAL 118.48
314-050-51-00 1.0 1.00 RESIDENTIAL 118.48
314-050-52-00 1.0 1.00 RESIDENTIAL 118.48
314-050-53-00 1.0 1.00 RESIDENTIAL 118.48
314-050-54-00 1.0 1.00 RESIDENTIAL 118.48
314-050-55-00 1.0 1.00 RESIDENTIAL 118.48
314-050-56-00 1.0 1.00 RESIDENTIAL 118.48
314-050-57-00 1.0 1.00 RESIDENTIAL 118.48
314-050-58-00 1.0 1.00 RESIDENTIAL 118.48
314-050-59-00 1.0 1.00 RESIDENTIAL 118.48
314-050-60-00 1.0 1.00 RESIDENTIAL 118.48
314-050-61-00 1.0 1.00 RESIDENTIAL 118.48
314-050-62-00 1.0 1.00 RESIDENTIAL 118.48
314-050-63-00 1.0 1.00 RESIDENTIAL 118.48
314-050-64-00 1.0 1.00 RESIDENTIAL 118.48
314-050-65-00 1.0 1.00 RESIDENTIAL 118.48
314-050-66-00 1.0 1.00 RESIDENTIAL 118.48
314-050-67-00 1.0 1.00 RESIDENTIAL 118.48
314-051-01-00 1.0 1.00 RESIDENTIAL 118.48
314-051-02-00 1.0 1.00 RESIDENTIAL 118.48
314-051-03-00 1.0 1.00 RESIDENTIAL 118.48
314-051-04-00 1.0 1.00 RESIDENTIAL 118.48
314-051-05-00 1.0 1.00 RESIDENTIAL 118.48
314-051-06-00 1.0 1.00 RESIDENTIAL 118.48
314-051-07-00 1.0 1.00 RESIDENTIAL 118.48
314-051-08-00 1.0 1.00 RESIDENTIAL 118.48
314-051-09-00 1.0 1.00 RESIDENTIAL 118.48
314-051-10-00 1.0 1.00 RESIDENTIAL 118.48
314-051-11-00 1.0 1.00 RESIDENTIAL 118.48
314-051-12-00 1.0 1.00 RESIDENTIAL 118.48
APPENDIX B1
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 83-1 Zone A Preliminary Roll Page 1 of 27
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June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-051-13-00 1.0 1.00 RESIDENTIAL 118.48
314-051-14-00 1.0 1.00 RESIDENTIAL 118.48
314-051-15-00 1.0 1.00 RESIDENTIAL 118.48
314-051-16-00 1.0 1.00 RESIDENTIAL 118.48
314-051-17-00 1.0 1.00 RESIDENTIAL 118.48
314-051-18-00 1.0 1.00 RESIDENTIAL 118.48
314-051-19-00 1.0 1.00 RESIDENTIAL 118.48
314-051-20-00 1.0 1.00 RESIDENTIAL 118.48
314-051-21-00 1.0 1.00 RESIDENTIAL 118.48
314-051-22-00 1.0 1.00 RESIDENTIAL 118.48
314-051-23-00 1.0 1.00 RESIDENTIAL 118.48
314-051-24-00 1.0 1.00 RESIDENTIAL 118.48
314-051-25-00 1.0 1.00 RESIDENTIAL 118.48
314-051-26-00 1.0 1.00 RESIDENTIAL 118.48
314-051-27-00 1.0 1.00 RESIDENTIAL 118.48
314-051-28-00 1.0 1.00 RESIDENTIAL 118.48
314-051-29-00 1.0 1.00 RESIDENTIAL 118.48
314-051-30-00 1.0 1.00 RESIDENTIAL 118.48
314-051-31-00 1.0 1.00 RESIDENTIAL 118.48
314-052-01-00 1.0 1.00 RESIDENTIAL 118.48
314-052-02-00 1.0 1.00 RESIDENTIAL 118.48
314-052-03-00 1.0 1.00 RESIDENTIAL 118.48
314-052-04-00 1.0 1.00 RESIDENTIAL 118.48
314-052-05-00 1.0 1.00 RESIDENTIAL 118.48
314-052-06-00 1.0 1.00 RESIDENTIAL 118.48
314-052-07-00 1.0 1.00 RESIDENTIAL 118.48
314-052-08-00 1.0 1.00 RESIDENTIAL 118.48
314-052-09-00 1.0 1.00 RESIDENTIAL 118.48
314-052-10-00 1.0 1.00 RESIDENTIAL 118.48
314-052-11-00 1.0 1.00 RESIDENTIAL 118.48
314-052-12-00 1.0 1.00 RESIDENTIAL 118.48
314-052-13-00 1.0 1.00 RESIDENTIAL 118.48
314-052-14-00 1.0 1.00 RESIDENTIAL 118.48
314-052-15-00 1.0 1.00 RESIDENTIAL 118.48
314-052-16-00 1.0 1.00 RESIDENTIAL 118.48
314-052-17-00 1.0 1.00 RESIDENTIAL 118.48
314-052-18-00 1.0 1.00 RESIDENTIAL 118.48
314-052-19-00 1.0 1.00 RESIDENTIAL 118.48
314-052-20-00 1.0 1.00 RESIDENTIAL 118.48
314-052-21-00 1.0 1.00 RESIDENTIAL 118.48
314-052-22-00 1.0 1.00 RESIDENTIAL 118.48
314-052-23-00 1.0 1.00 RESIDENTIAL 118.48
314-052-24-00 1.0 1.00 RESIDENTIAL 118.48
314-052-25-00 1.0 1.00 RESIDENTIAL 118.48
314-052-26-00 1.0 1.00 RESIDENTIAL 118.48
314-052-27-00 1.0 1.00 RESIDENTIAL 118.48
314-052-28-00 1.0 1.00 RESIDENTIAL 118.48
314-052-29-00 1.0 1.00 RESIDENTIAL 118.48
314-052-30-00 1.0 1.00 RESIDENTIAL 118.48
314-052-31-00 1.0 1.00 RESIDENTIAL 118.48
314-052-32-00 1.0 1.00 RESIDENTIAL 118.48
314-052-33-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 2 of 27
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June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-052-34-00 1.0 1.00 RESIDENTIAL 118.48
314-052-35-00 1.0 1.00 RESIDENTIAL 118.48
314-052-36-00 1.0 1.00 RESIDENTIAL 118.48
314-052-37-00 1.0 1.00 RESIDENTIAL 118.48
314-052-38-00 1.0 1.00 RESIDENTIAL 118.48
314-052-39-00 1.0 1.00 RESIDENTIAL 118.48
314-052-40-00 1.0 1.00 RESIDENTIAL 118.48
314-052-41-00 1.0 1.00 RESIDENTIAL 118.48
314-052-42-00 1.0 1.00 RESIDENTIAL 118.48
314-161-01-00 1.0 1.00 RESIDENTIAL 118.48
314-161-02-00 1.0 1.00 RESIDENTIAL 118.48
314-161-03-00 1.0 1.00 RESIDENTIAL 118.48
314-161-04-00 1.0 1.00 RESIDENTIAL 118.48
314-161-05-00 1.0 1.00 RESIDENTIAL 118.48
314-161-06-00 1.0 1.00 RESIDENTIAL 118.48
314-161-07-00 1.0 1.00 RESIDENTIAL 118.48
314-161-08-00 1.0 1.00 RESIDENTIAL 118.48
314-161-09-00 1.0 1.00 RESIDENTIAL 118.48
314-161-10-00 1.0 1.00 RESIDENTIAL 118.48
314-161-11-00 1.0 1.00 RESIDENTIAL 118.48
314-161-12-00 1.0 1.00 RESIDENTIAL 118.48
314-161-13-00 1.0 1.00 RESIDENTIAL 118.48
314-161-14-00 1.0 1.00 RESIDENTIAL 118.48
314-161-15-00 1.0 1.00 RESIDENTIAL 118.48
314-161-16-00 1.0 1.00 RESIDENTIAL 118.48
314-161-17-00 1.0 1.00 RESIDENTIAL 118.48
314-161-18-00 1.0 1.00 RESIDENTIAL 118.48
314-161-19-00 1.0 1.00 RESIDENTIAL 118.48
314-161-20-00 1.0 1.00 RESIDENTIAL 118.48
314-161-21-00 1.0 1.00 RESIDENTIAL 118.48
314-161-22-00 1.0 1.00 RESIDENTIAL 118.48
314-161-23-00 1.0 1.00 RESIDENTIAL 118.48
314-161-24-00 1.0 1.00 RESIDENTIAL 118.48
314-161-25-00 1.0 1.00 RESIDENTIAL 118.48
314-193-38-01 1.0 1.00 RESIDENTIAL 118.48
314-193-38-02 1.0 1.00 RESIDENTIAL 118.48
314-193-38-03 1.0 1.00 RESIDENTIAL 118.48
314-193-38-04 1.0 1.00 RESIDENTIAL 118.48
314-193-38-05 1.0 1.00 RESIDENTIAL 118.48
314-193-38-06 1.0 1.00 RESIDENTIAL 118.48
314-193-38-07 1.0 1.00 RESIDENTIAL 118.48
314-193-38-08 1.0 1.00 RESIDENTIAL 118.48
314-193-38-09 1.0 1.00 RESIDENTIAL 118.48
314-193-38-10 1.0 1.00 RESIDENTIAL 118.48
314-193-38-11 1.0 1.00 RESIDENTIAL 118.48
314-193-38-12 1.0 1.00 RESIDENTIAL 118.48
314-193-38-13 1.0 1.00 RESIDENTIAL 118.48
314-193-38-14 1.0 1.00 RESIDENTIAL 118.48
314-193-38-15 1.0 1.00 RESIDENTIAL 118.48
314-193-38-16 1.0 1.00 RESIDENTIAL 118.48
314-193-38-17 1.0 1.00 RESIDENTIAL 118.48
314-193-38-18 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 3 of 27
28 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-242-34-00 1.0 1.00 RESIDENTIAL 118.48
314-242-35-00 1.0 1.00 RESIDENTIAL 118.48
314-242-36-00 1.0 1.00 RESIDENTIAL 118.48
314-242-37-00 1.0 1.00 RESIDENTIAL 118.48
314-242-38-00 1.0 1.00 RESIDENTIAL 118.48
314-242-39-00 1.0 1.00 RESIDENTIAL 118.48
314-242-40-00 1.0 1.00 RESIDENTIAL 118.48
314-242-41-00 1.0 1.00 RESIDENTIAL 118.48
314-242-42-00 1.0 1.00 RESIDENTIAL 118.48
314-242-43-00 1.0 1.00 RESIDENTIAL 118.48
314-341-01-00 1.0 1.00 RESIDENTIAL 118.48
314-341-02-00 1.0 1.00 RESIDENTIAL 118.48
314-341-03-00 1.0 1.00 RESIDENTIAL 118.48
314-341-04-00 1.0 1.00 RESIDENTIAL 118.48
314-341-05-00 1.0 1.00 RESIDENTIAL 118.48
314-341-06-00 1.0 1.00 RESIDENTIAL 118.48
314-341-07-00 1.0 1.00 RESIDENTIAL 118.48
314-341-08-00 1.0 1.00 RESIDENTIAL 118.48
314-341-09-00 1.0 1.00 RESIDENTIAL 118.48
314-341-10-00 1.0 1.00 RESIDENTIAL 118.48
314-341-11-00 1.0 1.00 RESIDENTIAL 118.48
314-341-12-00 1.0 1.00 RESIDENTIAL 118.48
314-341-13-00 1.0 1.00 RESIDENTIAL 118.48
314-341-14-00 1.0 1.00 RESIDENTIAL 118.48
314-341-15-00 1.0 1.00 RESIDENTIAL 118.48
314-341-16-00 1.0 1.00 RESIDENTIAL 118.48
314-341-17-00 1.0 1.00 RESIDENTIAL 118.48
314-341-18-00 1.0 1.00 RESIDENTIAL 118.48
314-341-19-00 1.0 1.00 RESIDENTIAL 118.48
314-341-20-00 1.0 1.00 RESIDENTIAL 118.48
314-341-21-00 1.0 1.00 RESIDENTIAL 118.48
314-341-22-00 1.0 1.00 RESIDENTIAL 118.48
314-341-23-00 1.0 1.00 RESIDENTIAL 118.48
314-371-24-00 1.0 1.00 RESIDENTIAL 118.48
314-371-25-00 1.0 1.00 RESIDENTIAL 118.48
314-371-26-00 1.0 1.00 RESIDENTIAL 118.48
314-371-27-00 1.0 1.00 RESIDENTIAL 118.48
314-371-28-00 2.0 1.00 RESIDENTIAL 118.48
314-371-29-00 1.0 1.00 RESIDENTIAL 118.48
314-371-30-00 1.0 1.00 RESIDENTIAL 118.48
314-371-31-00 1.0 1.00 RESIDENTIAL 118.48
314-371-32-00 1.0 1.00 RESIDENTIAL 118.48
314-371-33-00 1.0 1.00 RESIDENTIAL 118.48
314-371-34-00 1.0 1.00 RESIDENTIAL 118.48
314-371-35-00 1.0 1.00 RESIDENTIAL 118.48
314-382-01-00 1.0 1.00 RESIDENTIAL 118.48
314-382-02-00 1.0 1.00 RESIDENTIAL 118.48
314-382-03-00 1.0 1.00 RESIDENTIAL 118.48
314-382-04-00 1.0 1.00 RESIDENTIAL 118.48
314-382-05-00 1.0 1.00 RESIDENTIAL 118.48
314-382-06-00 1.0 1.00 RESIDENTIAL 118.48
314-382-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 4 of 27
29 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-382-08-00 1.0 1.00 RESIDENTIAL 118.48
314-382-09-00 1.0 1.00 RESIDENTIAL 118.48
314-382-10-00 1.0 1.00 RESIDENTIAL 118.48
314-382-11-00 1.0 1.00 RESIDENTIAL 118.48
314-382-12-00 1.0 1.00 RESIDENTIAL 118.48
314-382-13-00 1.0 1.00 RESIDENTIAL 118.48
314-382-14-00 1.0 1.00 RESIDENTIAL 118.48
314-382-15-00 1.0 1.00 RESIDENTIAL 118.48
314-382-16-00 1.0 1.00 RESIDENTIAL 118.48
314-382-17-00 1.0 1.00 RESIDENTIAL 118.48
314-382-18-00 1.0 1.00 RESIDENTIAL 118.48
314-382-19-00 1.0 1.00 RESIDENTIAL 118.48
314-382-20-00 1.0 1.00 RESIDENTIAL 118.48
314-382-21-00 1.0 1.00 RESIDENTIAL 118.48
314-382-22-00 1.0 1.00 RESIDENTIAL 118.48
314-382-23-00 1.0 1.00 RESIDENTIAL 118.48
314-382-24-00 1.0 1.00 RESIDENTIAL 118.48
314-382-25-00 1.0 1.00 RESIDENTIAL 118.48
314-382-26-00 1.0 1.00 RESIDENTIAL 118.48
314-382-27-00 1.0 1.00 RESIDENTIAL 118.48
314-382-28-00 1.0 1.00 RESIDENTIAL 118.48
314-631-01-00 1.0 1.00 RESIDENTIAL 118.48
314-631-02-00 1.0 1.00 RESIDENTIAL 118.48
314-631-03-00 1.0 1.00 RESIDENTIAL 118.48
314-631-04-00 1.0 1.00 RESIDENTIAL 118.48
314-631-05-00 1.0 1.00 RESIDENTIAL 118.48
314-631-06-00 1.0 1.00 RESIDENTIAL 118.48
314-631-07-00 1.0 1.00 RESIDENTIAL 118.48
314-631-08-00 1.0 1.00 RESIDENTIAL 118.48
314-631-09-00 1.0 1.00 RESIDENTIAL 118.48
314-631-10-00 1.0 1.00 RESIDENTIAL 118.48
314-631-11-00 1.0 1.00 RESIDENTIAL 118.48
314-631-12-00 1.0 1.00 RESIDENTIAL 118.48
314-631-13-00 1.0 1.00 RESIDENTIAL 118.48
314-631-14-00 1.0 1.00 RESIDENTIAL 118.48
314-631-15-00 1.0 1.00 RESIDENTIAL 118.48
314-631-16-00 1.0 1.00 RESIDENTIAL 118.48
314-631-17-00 1.0 1.00 RESIDENTIAL 118.48
314-631-18-00 1.0 1.00 RESIDENTIAL 118.48
314-631-19-00 1.0 1.00 RESIDENTIAL 118.48
314-631-20-00 1.0 1.00 RESIDENTIAL 118.48
314-631-21-00 1.0 1.00 RESIDENTIAL 118.48
314-631-22-00 1.0 1.00 RESIDENTIAL 118.48
314-631-23-00 1.0 1.00 RESIDENTIAL 118.48
314-632-01-00 1.0 1.00 RESIDENTIAL 118.48
314-632-02-00 1.0 1.00 RESIDENTIAL 118.48
314-632-03-00 1.0 1.00 RESIDENTIAL 118.48
314-632-04-00 1.0 1.00 RESIDENTIAL 118.48
314-632-05-00 1.0 1.00 RESIDENTIAL 118.48
314-632-06-00 1.0 1.00 RESIDENTIAL 118.48
314-632-07-00 1.0 1.00 RESIDENTIAL 118.48
314-632-08-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 5 of 27
30 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-632-09-00 1.0 1.00 RESIDENTIAL 118.48
314-632-10-00 1.0 1.00 RESIDENTIAL 118.48
314-632-11-00 1.0 1.00 RESIDENTIAL 118.48
314-632-12-00 1.0 1.00 RESIDENTIAL 118.48
314-632-13-00 1.0 1.00 RESIDENTIAL 118.48
314-632-14-00 1.0 1.00 RESIDENTIAL 118.48
314-632-15-00 1.0 1.00 RESIDENTIAL 118.48
314-632-16-00 1.0 1.00 RESIDENTIAL 118.48
314-632-17-00 1.0 1.00 RESIDENTIAL 118.48
314-632-18-00 1.0 1.00 RESIDENTIAL 118.48
314-632-19-00 1.0 1.00 RESIDENTIAL 118.48
314-632-20-00 1.0 1.00 RESIDENTIAL 118.48
314-632-21-00 1.0 1.00 RESIDENTIAL 118.48
314-632-22-00 1.0 1.00 RESIDENTIAL 118.48
314-632-23-00 1.0 1.00 RESIDENTIAL 118.48
314-632-24-00 1.0 1.00 RESIDENTIAL 118.48
314-632-25-00 1.0 1.00 RESIDENTIAL 118.48
314-632-26-00 1.0 1.00 RESIDENTIAL 118.48
314-632-27-00 1.0 1.00 RESIDENTIAL 118.48
314-632-28-00 1.0 1.00 RESIDENTIAL 118.48
314-632-29-00 1.0 1.00 RESIDENTIAL 118.48
314-632-30-00 1.0 1.00 RESIDENTIAL 118.48
314-632-31-00 1.0 1.00 RESIDENTIAL 118.48
314-632-32-00 1.0 1.00 RESIDENTIAL 118.48
314-632-33-00 1.0 1.00 RESIDENTIAL 118.48
314-632-34-00 1.0 1.00 RESIDENTIAL 118.48
314-632-35-00 1.0 1.00 RESIDENTIAL 118.48
314-632-36-00 1.0 1.00 RESIDENTIAL 118.48
314-632-37-00 1.0 1.00 RESIDENTIAL 118.48
314-632-38-00 1.0 1.00 RESIDENTIAL 118.48
314-632-39-00 1.0 1.00 RESIDENTIAL 118.48
314-632-40-00 1.0 1.00 RESIDENTIAL 118.48
314-632-41-00 1.0 1.00 RESIDENTIAL 118.48
314-632-42-00 1.0 1.00 RESIDENTIAL 118.48
314-632-43-00 1.0 1.00 RESIDENTIAL 118.48
314-632-44-00 1.0 1.00 RESIDENTIAL 118.48
314-660-01-00 1.0 1.00 RESIDENTIAL 118.48
314-660-02-00 1.0 1.00 RESIDENTIAL 118.48
314-660-03-00 1.0 1.00 RESIDENTIAL 118.48
314-660-04-00 1.0 1.00 RESIDENTIAL 118.48
314-660-05-00 1.0 1.00 RESIDENTIAL 118.48
314-660-06-00 1.0 1.00 RESIDENTIAL 118.48
314-660-07-00 1.0 1.00 RESIDENTIAL 118.48
314-660-08-00 1.0 1.00 RESIDENTIAL 118.48
314-660-09-00 1.0 1.00 RESIDENTIAL 118.48
314-660-10-00 1.0 1.00 RESIDENTIAL 118.48
314-660-11-00 1.0 1.00 RESIDENTIAL 118.48
314-660-12-00 1.0 1.00 RESIDENTIAL 118.48
314-660-13-00 1.0 1.00 RESIDENTIAL 118.48
314-660-14-00 1.0 1.00 RESIDENTIAL 118.48
314-660-15-00 1.0 1.00 RESIDENTIAL 118.48
314-660-16-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 6 of 27
31 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-660-17-00 1.0 1.00 RESIDENTIAL 118.48
314-660-18-00 1.0 1.00 RESIDENTIAL 118.48
314-660-19-00 1.0 1.00 RESIDENTIAL 118.48
314-660-20-00 1.0 1.00 RESIDENTIAL 118.48
314-660-21-00 1.0 1.00 RESIDENTIAL 118.48
314-660-22-00 1.0 1.00 RESIDENTIAL 118.48
314-660-23-00 1.0 1.00 RESIDENTIAL 118.48
314-660-24-00 1.0 1.00 RESIDENTIAL 118.48
314-660-25-00 1.0 1.00 RESIDENTIAL 118.48
314-660-26-00 1.0 1.00 RESIDENTIAL 118.48
314-660-27-00 1.0 1.00 RESIDENTIAL 118.48
314-660-28-00 1.0 1.00 RESIDENTIAL 118.48
314-660-29-00 1.0 1.00 RESIDENTIAL 118.48
314-660-30-00 1.0 1.00 RESIDENTIAL 118.48
314-670-17-00 1.0 1.00 RESIDENTIAL 118.48
314-670-18-00 1.0 1.00 RESIDENTIAL 118.48
314-670-19-00 1.0 1.00 RESIDENTIAL 118.48
314-670-20-00 1.0 1.00 RESIDENTIAL 118.48
314-670-21-00 1.0 1.00 RESIDENTIAL 118.48
314-670-22-00 1.0 1.00 RESIDENTIAL 118.48
314-670-23-00 1.0 1.00 RESIDENTIAL 118.48
314-670-24-00 1.0 1.00 RESIDENTIAL 118.48
314-670-25-00 1.0 1.00 RESIDENTIAL 118.48
314-670-26-00 1.0 1.00 RESIDENTIAL 118.48
314-670-27-00 1.0 1.00 RESIDENTIAL 118.48
314-670-28-00 1.0 1.00 RESIDENTIAL 118.48
314-670-29-00 1.0 1.00 RESIDENTIAL 118.48
314-670-30-00 1.0 1.00 RESIDENTIAL 118.48
314-670-31-00 1.0 1.00 RESIDENTIAL 118.48
314-670-32-00 1.0 1.00 RESIDENTIAL 118.48
314-670-33-00 1.0 1.00 RESIDENTIAL 118.48
314-670-34-00 1.0 1.00 RESIDENTIAL 118.48
314-670-35-00 1.0 1.00 RESIDENTIAL 118.48
314-670-36-00 1.0 1.00 RESIDENTIAL 118.48
314-670-37-00 1.0 1.00 RESIDENTIAL 118.48
314-670-38-00 1.0 1.00 RESIDENTIAL 118.48
314-670-39-00 1.0 1.00 RESIDENTIAL 118.48
314-670-40-00 1.0 1.00 RESIDENTIAL 118.48
314-670-41-00 1.0 1.00 RESIDENTIAL 118.48
314-670-42-00 1.0 1.00 RESIDENTIAL 118.48
314-670-43-00 1.0 1.00 RESIDENTIAL 118.48
314-670-44-00 1.0 1.00 RESIDENTIAL 118.48
314-670-45-00 1.0 1.00 RESIDENTIAL 118.48
314-670-50-00 1.0 1.00 RESIDENTIAL 118.48
314-670-51-00 1.0 1.00 RESIDENTIAL 118.48
314-670-58-00 1.0 1.00 RESIDENTIAL 118.48
314-670-60-00 1.0 1.00 RESIDENTIAL 118.48
314-670-62-00 1.0 1.00 RESIDENTIAL 118.48
314-670-66-00 1.0 1.00 RESIDENTIAL 118.48
314-670-68-00 1.0 1.00 RESIDENTIAL 118.48
314-670-70-00 1.0 1.00 RESIDENTIAL 118.48
314-670-74-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 7 of 27
32 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-681-01-00 1.0 1.00 RESIDENTIAL 118.48
314-681-02-00 1.0 1.00 RESIDENTIAL 118.48
314-681-03-00 1.0 1.00 RESIDENTIAL 118.48
314-681-04-00 1.0 1.00 RESIDENTIAL 118.48
314-681-05-00 1.0 1.00 RESIDENTIAL 118.48
314-681-06-00 1.0 1.00 RESIDENTIAL 118.48
314-681-07-00 1.0 1.00 RESIDENTIAL 118.48
314-681-08-00 1.0 1.00 RESIDENTIAL 118.48
314-681-09-00 1.0 1.00 RESIDENTIAL 118.48
314-681-10-00 1.0 1.00 RESIDENTIAL 118.48
314-681-11-00 1.0 1.00 RESIDENTIAL 118.48
314-681-12-00 1.0 1.00 RESIDENTIAL 118.48
314-681-13-00 1.0 1.00 RESIDENTIAL 118.48
314-681-14-00 1.0 1.00 RESIDENTIAL 118.48
314-681-15-00 1.0 1.00 RESIDENTIAL 118.48
314-681-16-00 1.0 1.00 RESIDENTIAL 118.48
314-681-17-00 1.0 1.00 RESIDENTIAL 118.48
314-681-18-00 1.0 1.00 RESIDENTIAL 118.48
314-681-19-00 1.0 1.00 RESIDENTIAL 118.48
314-681-20-00 1.0 1.00 RESIDENTIAL 118.48
314-681-21-00 1.0 1.00 RESIDENTIAL 118.48
314-681-22-00 1.0 1.00 RESIDENTIAL 118.48
314-681-23-00 1.0 1.00 RESIDENTIAL 118.48
314-681-24-00 1.0 1.00 RESIDENTIAL 118.48
314-681-25-00 1.0 1.00 RESIDENTIAL 118.48
314-681-26-00 1.0 1.00 RESIDENTIAL 118.48
314-681-27-00 1.0 1.00 RESIDENTIAL 118.48
314-681-28-00 1.0 1.00 RESIDENTIAL 118.48
314-681-29-00 1.0 1.00 RESIDENTIAL 118.48
314-681-30-00 1.0 1.00 RESIDENTIAL 118.48
314-681-31-00 1.0 1.00 RESIDENTIAL 118.48
314-681-32-00 1.0 1.00 RESIDENTIAL 118.48
314-681-33-00 1.0 1.00 RESIDENTIAL 118.48
314-681-34-00 1.0 1.00 RESIDENTIAL 118.48
314-681-35-00 1.0 1.00 RESIDENTIAL 118.48
314-681-36-00 1.0 1.00 RESIDENTIAL 118.48
314-681-37-00 1.0 1.00 RESIDENTIAL 118.48
314-681-38-00 1.0 1.00 RESIDENTIAL 118.48
314-681-39-00 1.0 1.00 RESIDENTIAL 118.48
314-682-01-00 1.0 1.00 RESIDENTIAL 118.48
314-682-02-00 1.0 1.00 RESIDENTIAL 118.48
314-682-03-00 1.0 1.00 RESIDENTIAL 118.48
314-682-04-00 1.0 1.00 RESIDENTIAL 118.48
314-682-05-00 1.0 1.00 RESIDENTIAL 118.48
314-682-06-00 1.0 1.00 RESIDENTIAL 118.48
314-682-07-00 1.0 1.00 RESIDENTIAL 118.48
314-682-08-00 1.0 1.00 RESIDENTIAL 118.48
314-682-09-00 1.0 1.00 RESIDENTIAL 118.48
314-682-10-00 1.0 1.00 RESIDENTIAL 118.48
314-682-14-00 1.0 1.00 RESIDENTIAL 118.48
314-682-15-00 1.0 1.00 RESIDENTIAL 118.48
314-682-16-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 8 of 27
33 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-682-17-00 1.0 1.00 RESIDENTIAL 118.48
314-682-18-00 1.0 1.00 RESIDENTIAL 118.48
314-682-19-00 1.0 1.00 RESIDENTIAL 118.48
314-682-20-00 1.0 1.00 RESIDENTIAL 118.48
314-682-23-00 1.0 1.00 RESIDENTIAL 118.48
314-690-16-00 1.0 1.00 RESIDENTIAL 118.48
314-690-17-00 1.0 1.00 RESIDENTIAL 118.48
314-690-18-00 1.0 1.00 RESIDENTIAL 118.48
314-690-19-00 1.0 1.00 RESIDENTIAL 118.48
314-690-20-00 1.0 1.00 RESIDENTIAL 118.48
314-690-21-00 1.0 1.00 RESIDENTIAL 118.48
314-690-22-00 1.0 1.00 RESIDENTIAL 118.48
314-690-23-00 1.0 1.00 RESIDENTIAL 118.48
314-690-24-00 1.0 1.00 RESIDENTIAL 118.48
314-690-25-00 1.0 1.00 RESIDENTIAL 118.48
314-690-26-00 1.0 1.00 RESIDENTIAL 118.48
314-690-27-00 1.0 1.00 RESIDENTIAL 118.48
314-701-01-00 1.0 1.00 RESIDENTIAL 118.48
314-701-02-00 1.0 1.00 RESIDENTIAL 118.48
314-701-03-00 1.0 1.00 RESIDENTIAL 118.48
314-701-04-00 1.0 1.00 RESIDENTIAL 118.48
314-701-05-00 1.0 1.00 RESIDENTIAL 118.48
314-701-06-00 1.0 1.00 RESIDENTIAL 118.48
314-701-07-00 1.0 1.00 RESIDENTIAL 118.48
314-701-08-00 1.0 1.00 RESIDENTIAL 118.48
314-701-09-00 1.0 1.00 RESIDENTIAL 118.48
314-701-10-00 1.0 1.00 RESIDENTIAL 118.48
314-701-11-00 1.0 1.00 RESIDENTIAL 118.48
314-701-12-00 1.0 1.00 RESIDENTIAL 118.48
314-701-13-00 1.0 1.00 RESIDENTIAL 118.48
314-701-14-00 1.0 1.00 RESIDENTIAL 118.48
314-701-15-00 1.0 1.00 RESIDENTIAL 118.48
314-701-16-00 1.0 1.00 RESIDENTIAL 118.48
314-701-17-00 1.0 1.00 RESIDENTIAL 118.48
314-701-18-00 1.0 1.00 RESIDENTIAL 118.48
314-701-19-00 1.0 1.00 RESIDENTIAL 118.48
314-701-20-00 1.0 1.00 RESIDENTIAL 118.48
314-701-21-00 1.0 1.00 RESIDENTIAL 118.48
314-701-22-00 1.0 1.00 RESIDENTIAL 118.48
314-701-23-00 1.0 1.00 RESIDENTIAL 118.48
314-701-24-00 1.0 1.00 RESIDENTIAL 118.48
314-701-25-00 1.0 1.00 RESIDENTIAL 118.48
314-701-26-00 1.0 1.00 RESIDENTIAL 118.48
314-701-27-00 1.0 1.00 RESIDENTIAL 118.48
314-701-28-00 1.0 1.00 RESIDENTIAL 118.48
314-701-29-00 1.0 1.00 RESIDENTIAL 118.48
314-701-30-00 1.0 1.00 RESIDENTIAL 118.48
314-701-31-00 1.0 1.00 RESIDENTIAL 118.48
314-701-32-00 1.0 1.00 RESIDENTIAL 118.48
314-701-33-00 1.0 1.00 RESIDENTIAL 118.48
314-701-34-00 1.0 1.00 RESIDENTIAL 118.48
314-701-35-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 9 of 27
34 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-701-36-00 1.0 1.00 RESIDENTIAL 118.48
314-701-37-00 1.0 1.00 RESIDENTIAL 118.48
314-701-38-00 1.0 1.00 RESIDENTIAL 118.48
314-701-39-00 1.0 1.00 RESIDENTIAL 118.48
314-701-40-00 1.0 1.00 RESIDENTIAL 118.48
314-701-41-00 1.0 1.00 RESIDENTIAL 118.48
314-701-42-00 1.0 1.00 RESIDENTIAL 118.48
314-701-43-00 1.0 1.00 RESIDENTIAL 118.48
314-701-44-00 1.0 1.00 RESIDENTIAL 118.48
314-701-45-00 1.0 1.00 RESIDENTIAL 118.48
314-701-46-00 1.0 1.00 RESIDENTIAL 118.48
314-701-47-00 1.0 1.00 RESIDENTIAL 118.48
314-701-48-00 1.0 1.00 RESIDENTIAL 118.48
314-701-49-00 1.0 1.00 RESIDENTIAL 118.48
314-701-50-00 1.0 1.00 RESIDENTIAL 118.48
314-701-51-00 1.0 1.00 RESIDENTIAL 118.48
314-701-52-00 1.0 1.00 RESIDENTIAL 118.48
314-701-53-00 1.0 1.00 RESIDENTIAL 118.48
314-701-54-00 1.0 1.00 RESIDENTIAL 118.48
314-702-01-00 1.0 1.00 RESIDENTIAL 118.48
314-702-02-00 1.0 1.00 RESIDENTIAL 118.48
314-702-03-00 1.0 1.00 RESIDENTIAL 118.48
314-702-04-00 1.0 1.00 RESIDENTIAL 118.48
314-702-05-00 1.0 1.00 RESIDENTIAL 118.48
314-702-06-00 1.0 1.00 RESIDENTIAL 118.48
314-702-07-00 1.0 1.00 RESIDENTIAL 118.48
314-702-08-00 1.0 1.00 RESIDENTIAL 118.48
314-702-09-00 1.0 1.00 RESIDENTIAL 118.48
314-702-10-00 1.0 1.00 RESIDENTIAL 118.48
314-702-11-00 1.0 1.00 RESIDENTIAL 118.48
314-702-12-00 1.0 1.00 RESIDENTIAL 118.48
314-702-13-00 1.0 1.00 RESIDENTIAL 118.48
314-702-14-00 1.0 1.00 RESIDENTIAL 118.48
314-702-15-00 1.0 1.00 RESIDENTIAL 118.48
314-702-16-00 1.0 1.00 RESIDENTIAL 118.48
314-702-17-00 1.0 1.00 RESIDENTIAL 118.48
314-702-18-00 1.0 1.00 RESIDENTIAL 118.48
314-702-19-00 1.0 1.00 RESIDENTIAL 118.48
314-702-20-00 1.0 1.00 RESIDENTIAL 118.48
314-702-21-00 1.0 1.00 RESIDENTIAL 118.48
314-702-22-00 1.0 1.00 RESIDENTIAL 118.48
314-702-23-00 1.0 1.00 RESIDENTIAL 118.48
314-702-24-00 1.0 1.00 RESIDENTIAL 118.48
314-702-25-00 1.0 1.00 RESIDENTIAL 118.48
314-702-26-00 1.0 1.00 RESIDENTIAL 118.48
314-702-27-00 1.0 1.00 RESIDENTIAL 118.48
314-702-28-00 1.0 1.00 RESIDENTIAL 118.48
314-702-29-00 1.0 1.00 RESIDENTIAL 118.48
314-702-30-00 1.0 1.00 RESIDENTIAL 118.48
314-702-31-00 1.0 1.00 RESIDENTIAL 118.48
314-702-32-00 1.0 1.00 RESIDENTIAL 118.48
314-702-33-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 10 of 27
35 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-702-34-00 1.0 1.00 RESIDENTIAL 118.48
314-702-35-00 1.0 1.00 RESIDENTIAL 118.48
314-702-36-00 1.0 1.00 RESIDENTIAL 118.48
314-702-37-00 1.0 1.00 RESIDENTIAL 118.48
314-702-38-00 1.0 1.00 RESIDENTIAL 118.48
314-702-39-00 1.0 1.00 RESIDENTIAL 118.48
314-702-40-00 1.0 1.00 RESIDENTIAL 118.48
314-702-41-00 1.0 1.00 RESIDENTIAL 118.48
314-702-42-00 1.0 1.00 RESIDENTIAL 118.48
314-702-43-00 1.0 1.00 RESIDENTIAL 118.48
314-702-44-00 1.0 1.00 RESIDENTIAL 118.48
314-702-45-00 1.0 1.00 RESIDENTIAL 118.48
314-702-46-00 1.0 1.00 RESIDENTIAL 118.48
314-702-47-00 1.0 1.00 RESIDENTIAL 118.48
314-702-48-00 1.0 1.00 RESIDENTIAL 118.48
314-702-49-00 1.0 1.00 RESIDENTIAL 118.48
314-702-50-00 1.0 1.00 RESIDENTIAL 118.48
314-702-51-00 1.0 1.00 RESIDENTIAL 118.48
314-702-52-00 1.0 1.00 RESIDENTIAL 118.48
314-702-53-00 1.0 1.00 RESIDENTIAL 118.48
314-703-01-00 1.0 1.00 RESIDENTIAL 118.48
314-703-02-00 1.0 1.00 RESIDENTIAL 118.48
314-703-03-00 1.0 1.00 RESIDENTIAL 118.48
314-703-04-00 1.0 1.00 RESIDENTIAL 118.48
314-703-05-00 1.0 1.00 RESIDENTIAL 118.48
314-703-06-00 1.0 1.00 RESIDENTIAL 118.48
314-703-07-00 1.0 1.00 RESIDENTIAL 118.48
314-703-08-00 1.0 1.00 RESIDENTIAL 118.48
314-703-09-00 1.0 1.00 RESIDENTIAL 118.48
314-703-10-00 1.0 1.00 RESIDENTIAL 118.48
314-703-11-00 1.0 1.00 RESIDENTIAL 118.48
314-703-12-00 1.0 1.00 RESIDENTIAL 118.48
314-703-13-00 1.0 1.00 RESIDENTIAL 118.48
314-703-14-00 1.0 1.00 RESIDENTIAL 118.48
314-703-15-00 1.0 1.00 RESIDENTIAL 118.48
314-703-16-00 1.0 1.00 RESIDENTIAL 118.48
314-703-17-00 1.0 1.00 RESIDENTIAL 118.48
314-703-18-00 1.0 1.00 RESIDENTIAL 118.48
314-703-19-00 1.0 1.00 RESIDENTIAL 118.48
314-703-20-00 1.0 1.00 RESIDENTIAL 118.48
314-703-21-00 1.0 1.00 RESIDENTIAL 118.48
314-703-22-00 1.0 1.00 RESIDENTIAL 118.48
314-703-23-00 1.0 1.00 RESIDENTIAL 118.48
314-703-24-00 1.0 1.00 RESIDENTIAL 118.48
314-703-25-00 1.0 1.00 RESIDENTIAL 118.48
314-703-26-00 1.0 1.00 RESIDENTIAL 118.48
314-703-27-00 1.0 1.00 RESIDENTIAL 118.48
314-703-28-00 1.0 1.00 RESIDENTIAL 118.48
314-703-29-00 1.0 1.00 RESIDENTIAL 118.48
314-703-30-00 1.0 1.00 RESIDENTIAL 118.48
314-703-31-00 1.0 1.00 RESIDENTIAL 118.48
314-703-32-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 11 of 27
36 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-703-33-00 1.0 1.00 RESIDENTIAL 118.48
314-703-34-00 1.0 1.00 RESIDENTIAL 118.48
314-703-35-00 1.0 1.00 RESIDENTIAL 118.48
314-703-36-00 1.0 1.00 RESIDENTIAL 118.48
314-703-37-00 1.0 1.00 RESIDENTIAL 118.48
314-703-38-00 1.0 1.00 RESIDENTIAL 118.48
314-703-39-00 1.0 1.00 RESIDENTIAL 118.48
314-703-40-00 1.0 1.00 RESIDENTIAL 118.48
314-703-41-00 1.0 1.00 RESIDENTIAL 118.48
314-703-42-00 1.0 1.00 RESIDENTIAL 118.48
314-703-43-00 1.0 1.00 RESIDENTIAL 118.48
314-703-44-00 1.0 1.00 RESIDENTIAL 118.48
314-703-45-00 1.0 1.00 RESIDENTIAL 118.48
314-703-46-00 1.0 1.00 RESIDENTIAL 118.48
314-703-47-00 1.0 1.00 RESIDENTIAL 118.48
314-703-48-00 1.0 1.00 RESIDENTIAL 118.48
314-703-49-00 1.0 1.00 RESIDENTIAL 118.48
314-703-50-00 1.0 1.00 RESIDENTIAL 118.48
314-703-51-00 1.0 1.00 RESIDENTIAL 118.48
314-703-52-00 1.0 1.00 RESIDENTIAL 118.48
314-703-53-00 1.0 1.00 RESIDENTIAL 118.48
314-703-54-00 1.0 1.00 RESIDENTIAL 118.48
314-703-55-00 1.0 1.00 RESIDENTIAL 118.48
314-703-56-00 1.0 1.00 RESIDENTIAL 118.48
314-711-01-00 1.0 1.00 RESIDENTIAL 118.48
314-711-02-00 1.0 1.00 RESIDENTIAL 118.48
314-711-03-00 1.0 1.00 RESIDENTIAL 118.48
314-711-04-00 1.0 1.00 RESIDENTIAL 118.48
314-711-05-00 1.0 1.00 RESIDENTIAL 118.48
314-711-06-00 1.0 1.00 RESIDENTIAL 118.48
314-711-07-00 1.0 1.00 RESIDENTIAL 118.48
314-711-08-00 1.0 1.00 RESIDENTIAL 118.48
314-711-09-00 1.0 1.00 RESIDENTIAL 118.48
314-711-10-00 1.0 1.00 RESIDENTIAL 118.48
314-711-11-00 1.0 1.00 RESIDENTIAL 118.48
314-711-12-00 1.0 1.00 RESIDENTIAL 118.48
314-711-13-00 1.0 1.00 RESIDENTIAL 118.48
314-711-14-00 1.0 1.00 RESIDENTIAL 118.48
314-711-15-00 1.0 1.00 RESIDENTIAL 118.48
314-711-16-00 1.0 1.00 RESIDENTIAL 118.48
314-711-17-00 1.0 1.00 RESIDENTIAL 118.48
314-711-18-00 1.0 1.00 RESIDENTIAL 118.48
314-711-19-00 1.0 1.00 RESIDENTIAL 118.48
314-711-20-00 1.0 1.00 RESIDENTIAL 118.48
314-711-21-00 1.0 1.00 RESIDENTIAL 118.48
314-711-22-00 1.0 1.00 RESIDENTIAL 118.48
314-711-23-00 1.0 1.00 RESIDENTIAL 118.48
314-711-24-00 1.0 1.00 RESIDENTIAL 118.48
314-711-25-00 1.0 1.00 RESIDENTIAL 118.48
314-711-26-00 1.0 1.00 RESIDENTIAL 118.48
314-711-27-00 1.0 1.00 RESIDENTIAL 118.48
314-721-01-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 12 of 27
37 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-721-02-00 1.0 1.00 RESIDENTIAL 118.48
314-721-03-00 1.0 1.00 RESIDENTIAL 118.48
314-721-04-00 1.0 1.00 RESIDENTIAL 118.48
314-721-05-00 1.0 1.00 RESIDENTIAL 118.48
314-721-06-00 1.0 1.00 RESIDENTIAL 118.48
314-721-07-00 1.0 1.00 RESIDENTIAL 118.48
314-721-08-00 1.0 1.00 RESIDENTIAL 118.48
314-721-09-00 1.0 1.00 RESIDENTIAL 118.48
314-721-10-00 1.0 1.00 RESIDENTIAL 118.48
314-721-11-00 1.0 1.00 RESIDENTIAL 118.48
314-721-12-00 1.0 1.00 RESIDENTIAL 118.48
314-721-13-00 1.0 1.00 RESIDENTIAL 118.48
314-721-14-00 1.0 1.00 RESIDENTIAL 118.48
314-721-15-00 1.0 1.00 RESIDENTIAL 118.48
314-721-16-00 1.0 1.00 RESIDENTIAL 118.48
314-721-17-00 1.0 1.00 RESIDENTIAL 118.48
314-721-18-00 1.0 1.00 RESIDENTIAL 118.48
314-721-19-00 1.0 1.00 RESIDENTIAL 118.48
314-721-20-00 1.0 1.00 RESIDENTIAL 118.48
314-721-21-00 1.0 1.00 RESIDENTIAL 118.48
314-721-22-00 1.0 1.00 RESIDENTIAL 118.48
314-721-23-00 1.0 1.00 RESIDENTIAL 118.48
314-721-24-00 1.0 1.00 RESIDENTIAL 118.48
314-721-25-00 1.0 1.00 RESIDENTIAL 118.48
314-721-26-00 1.0 1.00 RESIDENTIAL 118.48
314-721-27-00 1.0 1.00 RESIDENTIAL 118.48
314-721-28-00 1.0 1.00 RESIDENTIAL 118.48
314-721-29-00 1.0 1.00 RESIDENTIAL 118.48
314-721-30-00 1.0 1.00 RESIDENTIAL 118.48
314-721-31-00 1.0 1.00 RESIDENTIAL 118.48
314-721-32-00 1.0 1.00 RESIDENTIAL 118.48
314-721-33-00 1.0 1.00 RESIDENTIAL 118.48
314-721-34-00 1.0 1.00 RESIDENTIAL 118.48
314-721-35-00 1.0 1.00 RESIDENTIAL 118.48
314-721-36-00 1.0 1.00 RESIDENTIAL 118.48
314-721-37-00 1.0 1.00 RESIDENTIAL 118.48
314-721-38-00 1.0 1.00 RESIDENTIAL 118.48
314-721-39-00 1.0 1.00 RESIDENTIAL 118.48
314-722-01-00 1.0 1.00 RESIDENTIAL 118.48
314-722-02-00 1.0 1.00 RESIDENTIAL 118.48
314-722-03-00 1.0 1.00 RESIDENTIAL 118.48
314-722-04-00 1.0 1.00 RESIDENTIAL 118.48
314-722-05-00 1.0 1.00 RESIDENTIAL 118.48
314-722-06-00 1.0 1.00 RESIDENTIAL 118.48
314-722-07-00 1.0 1.00 RESIDENTIAL 118.48
314-722-08-00 1.0 1.00 RESIDENTIAL 118.48
314-722-09-00 1.0 1.00 RESIDENTIAL 118.48
314-722-10-00 1.0 1.00 RESIDENTIAL 118.48
314-722-11-00 1.0 1.00 RESIDENTIAL 118.48
314-722-12-00 1.0 1.00 RESIDENTIAL 118.48
314-722-13-00 1.0 1.00 RESIDENTIAL 118.48
314-722-14-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 13 of 27
38 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-722-15-00 1.0 1.00 RESIDENTIAL 118.48
314-722-16-00 1.0 1.00 RESIDENTIAL 118.48
314-722-17-00 1.0 1.00 RESIDENTIAL 118.48
314-722-18-00 1.0 1.00 RESIDENTIAL 118.48
314-722-19-00 1.0 1.00 RESIDENTIAL 118.48
314-722-20-00 1.0 1.00 RESIDENTIAL 118.48
314-722-21-00 1.0 1.00 RESIDENTIAL 118.48
314-722-22-00 1.0 1.00 RESIDENTIAL 118.48
314-722-23-00 1.0 1.00 RESIDENTIAL 118.48
314-722-24-00 1.0 1.00 RESIDENTIAL 118.48
314-722-25-00 1.0 1.00 RESIDENTIAL 118.48
314-722-26-00 1.0 1.00 RESIDENTIAL 118.48
314-722-27-00 1.0 1.00 RESIDENTIAL 118.48
314-722-28-00 1.0 1.00 RESIDENTIAL 118.48
314-722-29-00 1.0 1.00 RESIDENTIAL 118.48
314-722-30-00 1.0 1.00 RESIDENTIAL 118.48
314-722-31-00 1.0 1.00 RESIDENTIAL 118.48
314-722-32-00 1.0 1.00 RESIDENTIAL 118.48
314-722-33-00 1.0 1.00 RESIDENTIAL 118.48
314-722-34-00 1.0 1.00 RESIDENTIAL 118.48
314-722-35-00 0.0 1.00 RESIDENTIAL 118.48
314-722-36-00 1.0 1.00 RESIDENTIAL 118.48
314-722-37-00 1.0 1.00 RESIDENTIAL 118.48
314-722-38-00 1.0 1.00 RESIDENTIAL 118.48
314-722-39-00 1.0 1.00 RESIDENTIAL 118.48
314-722-40-00 0.0 1.00 RESIDENTIAL 118.48
314-731-01-00 1.0 1.00 RESIDENTIAL 118.48
314-731-02-00 1.0 1.00 RESIDENTIAL 118.48
314-731-03-00 1.0 1.00 RESIDENTIAL 118.48
314-731-04-00 1.0 1.00 RESIDENTIAL 118.48
314-731-05-00 1.0 1.00 RESIDENTIAL 118.48
314-731-06-00 1.0 1.00 RESIDENTIAL 118.48
314-731-07-00 1.0 1.00 RESIDENTIAL 118.48
314-731-08-00 1.0 1.00 RESIDENTIAL 118.48
314-731-09-00 1.0 1.00 RESIDENTIAL 118.48
314-731-10-00 1.0 1.00 RESIDENTIAL 118.48
314-731-11-00 1.0 1.00 RESIDENTIAL 118.48
314-731-12-00 1.0 1.00 RESIDENTIAL 118.48
314-731-13-00 1.0 1.00 RESIDENTIAL 118.48
314-731-14-00 1.0 1.00 RESIDENTIAL 118.48
314-731-15-00 1.0 1.00 RESIDENTIAL 118.48
314-731-16-00 1.0 1.00 RESIDENTIAL 118.48
314-731-17-00 1.0 1.00 RESIDENTIAL 118.48
314-731-18-00 1.0 1.00 RESIDENTIAL 118.48
314-731-19-00 1.0 1.00 RESIDENTIAL 118.48
314-731-20-00 1.0 1.00 RESIDENTIAL 118.48
314-731-21-00 1.0 1.00 RESIDENTIAL 118.48
314-731-22-00 1.0 1.00 RESIDENTIAL 118.48
314-731-23-00 1.0 1.00 RESIDENTIAL 118.48
314-731-24-00 1.0 1.00 RESIDENTIAL 118.48
314-731-25-00 1.0 1.00 RESIDENTIAL 118.48
314-731-26-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 14 of 27
39 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-731-27-00 1.0 1.00 RESIDENTIAL 118.48
314-731-28-00 1.0 1.00 RESIDENTIAL 118.48
314-731-29-00 1.0 1.00 RESIDENTIAL 118.48
314-732-01-00 1.0 1.00 RESIDENTIAL 118.48
314-732-02-00 1.0 1.00 RESIDENTIAL 118.48
314-732-03-00 1.0 1.00 RESIDENTIAL 118.48
314-732-04-00 1.0 1.00 RESIDENTIAL 118.48
314-732-05-00 1.0 1.00 RESIDENTIAL 118.48
314-732-06-00 1.0 1.00 RESIDENTIAL 118.48
314-732-07-00 1.0 1.00 RESIDENTIAL 118.48
314-732-08-00 1.0 1.00 RESIDENTIAL 118.48
314-732-09-00 1.0 1.00 RESIDENTIAL 118.48
314-732-10-00 1.0 1.00 RESIDENTIAL 118.48
314-732-11-00 1.0 1.00 RESIDENTIAL 118.48
314-732-12-00 1.0 1.00 RESIDENTIAL 118.48
314-732-13-00 1.0 1.00 RESIDENTIAL 118.48
314-732-14-00 1.0 1.00 RESIDENTIAL 118.48
314-732-15-00 1.0 1.00 RESIDENTIAL 118.48
314-732-16-00 1.0 1.00 RESIDENTIAL 118.48
314-732-17-00 1.0 1.00 RESIDENTIAL 118.48
314-732-18-00 1.0 1.00 RESIDENTIAL 118.48
314-732-19-00 1.0 1.00 RESIDENTIAL 118.48
314-732-20-00 1.0 1.00 RESIDENTIAL 118.48
314-732-21-00 1.0 1.00 RESIDENTIAL 118.48
314-732-22-00 1.0 1.00 RESIDENTIAL 118.48
314-732-23-00 1.0 1.00 RESIDENTIAL 118.48
314-732-24-00 1.0 1.00 RESIDENTIAL 118.48
314-732-25-00 1.0 1.00 RESIDENTIAL 118.48
314-732-26-00 1.0 1.00 RESIDENTIAL 118.48
314-732-27-00 1.0 1.00 RESIDENTIAL 118.48
314-732-28-00 1.0 1.00 RESIDENTIAL 118.48
314-732-29-00 1.0 1.00 RESIDENTIAL 118.48
314-732-30-00 1.0 1.00 RESIDENTIAL 118.48
314-732-31-00 1.0 1.00 RESIDENTIAL 118.48
314-732-32-00 1.0 1.00 RESIDENTIAL 118.48
314-732-33-00 1.0 1.00 RESIDENTIAL 118.48
314-732-34-00 1.0 1.00 RESIDENTIAL 118.48
314-732-35-00 1.0 1.00 RESIDENTIAL 118.48
314-732-36-00 1.0 1.00 RESIDENTIAL 118.48
314-732-37-00 1.0 1.00 RESIDENTIAL 118.48
314-732-38-00 1.0 1.00 RESIDENTIAL 118.48
314-732-39-00 1.0 1.00 RESIDENTIAL 118.48
314-732-40-00 1.0 1.00 RESIDENTIAL 118.48
314-732-41-00 1.0 1.00 RESIDENTIAL 118.48
314-732-42-00 1.0 1.00 RESIDENTIAL 118.48
314-741-01-00 1.0 1.00 RESIDENTIAL 118.48
314-741-02-00 1.0 1.00 RESIDENTIAL 118.48
314-741-03-00 1.0 1.00 RESIDENTIAL 118.48
314-741-04-00 1.0 1.00 RESIDENTIAL 118.48
314-741-05-00 1.0 1.00 RESIDENTIAL 118.48
314-741-06-00 1.0 1.00 RESIDENTIAL 118.48
314-741-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 15 of 27
40 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-741-08-00 1.0 1.00 RESIDENTIAL 118.48
314-741-09-00 1.0 1.00 RESIDENTIAL 118.48
314-741-10-00 1.0 1.00 RESIDENTIAL 118.48
314-741-11-00 1.0 1.00 RESIDENTIAL 118.48
314-741-12-00 1.0 1.00 RESIDENTIAL 118.48
314-741-13-00 1.0 1.00 RESIDENTIAL 118.48
314-741-14-00 1.0 1.00 RESIDENTIAL 118.48
314-741-15-00 1.0 1.00 RESIDENTIAL 118.48
314-741-16-00 1.0 1.00 RESIDENTIAL 118.48
314-741-17-00 1.0 1.00 RESIDENTIAL 118.48
314-741-18-00 1.0 1.00 RESIDENTIAL 118.48
314-741-19-00 1.0 1.00 RESIDENTIAL 118.48
314-741-20-00 1.0 1.00 RESIDENTIAL 118.48
314-741-21-00 1.0 1.00 RESIDENTIAL 118.48
314-741-22-00 1.0 1.00 RESIDENTIAL 118.48
314-741-23-00 1.0 1.00 RESIDENTIAL 118.48
314-741-24-00 1.0 1.00 RESIDENTIAL 118.48
314-741-25-00 1.0 1.00 RESIDENTIAL 118.48
314-741-26-00 1.0 1.00 RESIDENTIAL 118.48
314-741-27-00 1.0 1.00 RESIDENTIAL 118.48
314-741-28-00 1.0 1.00 RESIDENTIAL 118.48
314-741-29-00 1.0 1.00 RESIDENTIAL 118.48
314-741-30-00 1.0 1.00 RESIDENTIAL 118.48
314-741-31-00 1.0 1.00 RESIDENTIAL 118.48
314-741-32-00 1.0 1.00 RESIDENTIAL 118.48
314-741-33-00 1.0 1.00 RESIDENTIAL 118.48
314-741-34-00 1.0 1.00 RESIDENTIAL 118.48
314-741-35-00 1.0 1.00 RESIDENTIAL 118.48
314-741-36-00 1.0 1.00 RESIDENTIAL 118.48
314-741-37-00 1.0 1.00 RESIDENTIAL 118.48
314-741-38-00 1.0 1.00 RESIDENTIAL 118.48
314-741-39-00 1.0 1.00 RESIDENTIAL 118.48
314-741-40-00 1.0 1.00 RESIDENTIAL 118.48
314-741-41-00 1.0 1.00 RESIDENTIAL 118.48
314-741-42-00 1.0 1.00 RESIDENTIAL 118.48
314-741-43-00 1.0 1.00 RESIDENTIAL 118.48
314-741-44-00 1.0 1.00 RESIDENTIAL 118.48
314-741-45-00 1.0 1.00 RESIDENTIAL 118.48
314-741-46-00 1.0 1.00 RESIDENTIAL 118.48
314-741-47-00 1.0 1.00 RESIDENTIAL 118.48
314-741-48-00 1.0 1.00 RESIDENTIAL 118.48
314-741-49-00 1.0 1.00 RESIDENTIAL 118.48
314-741-50-00 1.0 1.00 RESIDENTIAL 118.48
314-741-51-00 1.0 1.00 RESIDENTIAL 118.48
314-741-52-00 1.0 1.00 RESIDENTIAL 118.48
314-742-01-00 1.0 1.00 RESIDENTIAL 118.48
314-742-02-00 1.0 1.00 RESIDENTIAL 118.48
314-742-03-00 1.0 1.00 RESIDENTIAL 118.48
314-742-04-00 1.0 1.00 RESIDENTIAL 118.48
314-742-05-00 1.0 1.00 RESIDENTIAL 118.48
314-742-06-00 1.0 1.00 RESIDENTIAL 118.48
314-742-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 16 of 27
41 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-742-12-00 1.0 1.00 RESIDENTIAL 118.48
314-742-13-00 1.0 1.00 RESIDENTIAL 118.48
314-742-14-00 1.0 1.00 RESIDENTIAL 118.48
314-742-15-00 1.0 1.00 RESIDENTIAL 118.48
314-742-16-00 1.0 1.00 RESIDENTIAL 118.48
314-742-17-00 1.0 1.00 RESIDENTIAL 118.48
314-742-18-00 1.0 1.00 RESIDENTIAL 118.48
314-742-19-00 1.0 1.00 RESIDENTIAL 118.48
314-742-20-00 1.0 1.00 RESIDENTIAL 118.48
314-742-21-00 1.0 1.00 RESIDENTIAL 118.48
314-742-22-00 1.0 1.00 RESIDENTIAL 118.48
314-742-23-00 1.0 1.00 RESIDENTIAL 118.48
314-742-24-00 1.0 1.00 RESIDENTIAL 118.48
314-742-25-00 1.0 1.00 RESIDENTIAL 118.48
314-742-26-00 1.0 1.00 RESIDENTIAL 118.48
314-742-27-00 1.0 1.00 RESIDENTIAL 118.48
314-742-28-00 1.0 1.00 RESIDENTIAL 118.48
314-742-29-00 1.0 1.00 RESIDENTIAL 118.48
314-742-30-00 1.0 1.00 RESIDENTIAL 118.48
314-742-31-00 1.0 1.00 RESIDENTIAL 118.48
314-742-32-00 1.0 1.00 RESIDENTIAL 118.48
314-742-33-00 1.0 1.00 RESIDENTIAL 118.48
314-742-34-00 1.0 1.00 RESIDENTIAL 118.48
314-742-35-00 1.0 1.00 RESIDENTIAL 118.48
314-742-36-00 1.0 1.00 RESIDENTIAL 118.48
314-742-37-00 1.0 1.00 RESIDENTIAL 118.48
314-742-38-00 1.0 1.00 RESIDENTIAL 118.48
314-742-39-00 1.0 1.00 RESIDENTIAL 118.48
314-742-40-00 1.0 1.00 RESIDENTIAL 118.48
314-742-41-00 1.0 1.00 RESIDENTIAL 118.48
314-742-42-00 1.0 1.00 RESIDENTIAL 118.48
314-742-43-00 1.0 1.00 RESIDENTIAL 118.48
314-742-44-00 1.0 1.00 RESIDENTIAL 118.48
314-742-45-00 1.0 1.00 RESIDENTIAL 118.48
314-742-46-00 1.0 1.00 RESIDENTIAL 118.48
314-742-47-00 1.0 1.00 RESIDENTIAL 118.48
314-742-48-00 1.0 1.00 RESIDENTIAL 118.48
314-742-49-00 1.0 1.00 RESIDENTIAL 118.48
314-742-50-00 1.0 1.00 RESIDENTIAL 118.48
314-742-51-00 1.0 1.00 RESIDENTIAL 118.48
314-742-52-00 1.0 1.00 RESIDENTIAL 118.48
314-742-53-00 1.0 1.00 RESIDENTIAL 118.48
314-742-54-00 1.0 1.00 RESIDENTIAL 118.48
314-743-01-00 1.0 1.00 RESIDENTIAL 118.48
314-743-02-00 1.0 1.00 RESIDENTIAL 118.48
314-743-03-00 1.0 1.00 RESIDENTIAL 118.48
314-743-04-00 1.0 1.00 RESIDENTIAL 118.48
314-743-05-00 1.0 1.00 RESIDENTIAL 118.48
314-743-06-00 1.0 1.00 RESIDENTIAL 118.48
314-743-07-00 1.0 1.00 RESIDENTIAL 118.48
314-743-08-00 1.0 1.00 RESIDENTIAL 118.48
314-743-09-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 17 of 27
42 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-743-10-00 1.0 1.00 RESIDENTIAL 118.48
314-743-11-00 1.0 1.00 RESIDENTIAL 118.48
314-743-12-00 1.0 1.00 RESIDENTIAL 118.48
314-743-13-00 1.0 1.00 RESIDENTIAL 118.48
314-743-14-00 1.0 1.00 RESIDENTIAL 118.48
314-743-15-00 1.0 1.00 RESIDENTIAL 118.48
314-743-16-00 1.0 1.00 RESIDENTIAL 118.48
314-743-17-00 1.0 1.00 RESIDENTIAL 118.48
314-743-18-00 1.0 1.00 RESIDENTIAL 118.48
314-743-19-00 1.0 1.00 RESIDENTIAL 118.48
314-743-20-00 1.0 1.00 RESIDENTIAL 118.48
314-743-21-00 1.0 1.00 RESIDENTIAL 118.48
314-743-22-00 1.0 1.00 RESIDENTIAL 118.48
314-743-23-00 1.0 1.00 RESIDENTIAL 118.48
314-743-24-00 1.0 1.00 RESIDENTIAL 118.48
314-743-25-00 1.0 1.00 RESIDENTIAL 118.48
314-743-26-00 1.0 1.00 RESIDENTIAL 118.48
314-743-27-00 1.0 1.00 RESIDENTIAL 118.48
314-743-28-00 1.0 1.00 RESIDENTIAL 118.48
314-743-29-00 1.0 1.00 RESIDENTIAL 118.48
314-743-30-00 1.0 1.00 RESIDENTIAL 118.48
314-743-31-00 1.0 1.00 RESIDENTIAL 118.48
314-743-32-00 1.0 1.00 RESIDENTIAL 118.48
314-743-33-00 1.0 1.00 RESIDENTIAL 118.48
314-743-34-00 1.0 1.00 RESIDENTIAL 118.48
314-743-35-00 1.0 1.00 RESIDENTIAL 118.48
314-743-36-00 1.0 1.00 RESIDENTIAL 118.48
314-743-37-00 1.0 1.00 RESIDENTIAL 118.48
314-743-38-00 1.0 1.00 RESIDENTIAL 118.48
314-750-01-00 1.0 1.00 RESIDENTIAL 118.48
314-750-02-00 1.0 1.00 RESIDENTIAL 118.48
314-750-03-00 1.0 1.00 RESIDENTIAL 118.48
314-750-04-00 1.0 1.00 RESIDENTIAL 118.48
314-750-05-00 1.0 1.00 RESIDENTIAL 118.48
314-750-06-00 1.0 1.00 RESIDENTIAL 118.48
314-750-07-00 1.0 1.00 RESIDENTIAL 118.48
314-750-08-00 1.0 1.00 RESIDENTIAL 118.48
314-750-09-00 1.0 1.00 RESIDENTIAL 118.48
314-750-10-00 1.0 1.00 RESIDENTIAL 118.48
314-750-11-00 1.0 1.00 RESIDENTIAL 118.48
314-750-12-00 1.0 1.00 RESIDENTIAL 118.48
314-750-13-00 1.0 1.00 RESIDENTIAL 118.48
314-750-14-00 1.0 1.00 RESIDENTIAL 118.48
314-750-15-00 1.0 1.00 RESIDENTIAL 118.48
314-750-16-00 1.0 1.00 RESIDENTIAL 118.48
314-750-17-00 1.0 1.00 RESIDENTIAL 118.48
314-750-18-00 1.0 1.00 RESIDENTIAL 118.48
314-750-19-00 1.0 1.00 RESIDENTIAL 118.48
314-750-20-00 1.0 1.00 RESIDENTIAL 118.48
314-750-21-00 1.0 1.00 RESIDENTIAL 118.48
314-750-22-00 1.0 1.00 RESIDENTIAL 118.48
314-750-23-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 18 of 27
43 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-750-24-00 1.0 1.00 RESIDENTIAL 118.48
314-750-25-00 1.0 1.00 RESIDENTIAL 118.48
314-750-26-00 1.0 1.00 RESIDENTIAL 118.48
314-750-27-00 1.0 1.00 RESIDENTIAL 118.48
314-750-28-00 1.0 1.00 RESIDENTIAL 118.48
314-750-29-00 1.0 1.00 RESIDENTIAL 118.48
314-750-30-00 1.0 1.00 RESIDENTIAL 118.48
314-750-31-00 1.0 1.00 RESIDENTIAL 118.48
314-750-32-00 1.0 1.00 RESIDENTIAL 118.48
314-750-33-00 1.0 1.00 RESIDENTIAL 118.48
314-750-34-00 1.0 1.00 RESIDENTIAL 118.48
314-750-35-00 1.0 1.00 RESIDENTIAL 118.48
314-750-36-00 1.0 1.00 RESIDENTIAL 118.48
314-750-37-00 1.0 1.00 RESIDENTIAL 118.48
314-750-38-00 1.0 1.00 RESIDENTIAL 118.48
314-750-39-00 1.0 1.00 RESIDENTIAL 118.48
314-750-41-00 1.0 1.00 RESIDENTIAL 118.48
314-761-01-00 1.0 1.00 RESIDENTIAL 118.48
314-761-02-00 1.0 1.00 RESIDENTIAL 118.48
314-761-03-00 1.0 1.00 RESIDENTIAL 118.48
314-761-04-00 1.0 1.00 RESIDENTIAL 118.48
314-761-05-00 1.0 1.00 RESIDENTIAL 118.48
314-761-06-00 1.0 1.00 RESIDENTIAL 118.48
314-761-07-00 1.0 1.00 RESIDENTIAL 118.48
314-761-08-00 1.0 1.00 RESIDENTIAL 118.48
314-761-09-00 1.0 1.00 RESIDENTIAL 118.48
314-761-10-00 1.0 1.00 RESIDENTIAL 118.48
314-761-11-00 1.0 1.00 RESIDENTIAL 118.48
314-761-13-00 1.0 1.00 RESIDENTIAL 118.48
314-761-14-00 1.0 1.00 RESIDENTIAL 118.48
314-761-15-00 1.0 1.00 RESIDENTIAL 118.48
314-761-16-00 1.0 1.00 RESIDENTIAL 118.48
314-761-17-00 1.0 1.00 RESIDENTIAL 118.48
314-761-18-00 1.0 1.00 RESIDENTIAL 118.48
314-761-19-00 1.0 1.00 RESIDENTIAL 118.48
314-761-20-00 1.0 1.00 RESIDENTIAL 118.48
314-761-21-00 1.0 1.00 RESIDENTIAL 118.48
314-761-22-00 1.0 1.00 RESIDENTIAL 118.48
314-761-23-00 1.0 1.00 RESIDENTIAL 118.48
314-761-24-00 1.0 1.00 RESIDENTIAL 118.48
314-761-25-00 1.0 1.00 RESIDENTIAL 118.48
314-761-26-00 1.0 1.00 RESIDENTIAL 118.48
314-761-27-00 1.0 1.00 RESIDENTIAL 118.48
314-761-28-00 1.0 1.00 RESIDENTIAL 118.48
314-761-29-00 1.0 1.00 RESIDENTIAL 118.48
314-761-30-00 1.0 1.00 RESIDENTIAL 118.48
314-761-31-00 1.0 1.00 RESIDENTIAL 118.48
314-761-32-00 1.0 1.00 RESIDENTIAL 118.48
314-761-33-00 1.0 1.00 RESIDENTIAL 118.48
314-761-34-00 1.0 1.00 RESIDENTIAL 118.48
314-761-35-00 1.0 1.00 RESIDENTIAL 118.48
314-761-36-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 19 of 27
44 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-761-37-00 1.0 1.00 RESIDENTIAL 118.48
314-761-38-00 1.0 1.00 RESIDENTIAL 118.48
314-761-39-00 1.0 1.00 RESIDENTIAL 118.48
314-761-40-00 1.0 1.00 RESIDENTIAL 118.48
314-761-41-00 1.0 1.00 RESIDENTIAL 118.48
314-761-42-00 1.0 1.00 RESIDENTIAL 118.48
314-761-43-00 1.0 1.00 RESIDENTIAL 118.48
314-761-44-00 1.0 1.00 RESIDENTIAL 118.48
314-761-45-00 1.0 1.00 RESIDENTIAL 118.48
314-761-46-00 1.0 1.00 RESIDENTIAL 118.48
314-761-47-00 1.0 1.00 RESIDENTIAL 118.48
314-761-48-00 1.0 1.00 RESIDENTIAL 118.48
314-761-49-00 1.0 1.00 RESIDENTIAL 118.48
314-761-50-00 1.0 1.00 RESIDENTIAL 118.48
314-761-51-00 1.0 1.00 RESIDENTIAL 118.48
314-762-01-00 1.0 1.00 RESIDENTIAL 118.48
314-762-02-00 1.0 1.00 RESIDENTIAL 118.48
314-762-03-00 1.0 1.00 RESIDENTIAL 118.48
314-762-04-00 1.0 1.00 RESIDENTIAL 118.48
314-762-05-00 1.0 1.00 RESIDENTIAL 118.48
314-762-06-00 1.0 1.00 RESIDENTIAL 118.48
314-762-07-00 1.0 1.00 RESIDENTIAL 118.48
314-762-08-00 1.0 1.00 RESIDENTIAL 118.48
314-762-09-00 1.0 1.00 RESIDENTIAL 118.48
314-762-10-00 1.0 1.00 RESIDENTIAL 118.48
314-762-11-00 1.0 1.00 RESIDENTIAL 118.48
314-762-12-00 1.0 1.00 RESIDENTIAL 118.48
314-762-13-00 1.0 1.00 RESIDENTIAL 118.48
314-762-14-00 1.0 1.00 RESIDENTIAL 118.48
314-762-15-00 1.0 1.00 RESIDENTIAL 118.48
314-762-16-00 1.0 1.00 RESIDENTIAL 118.48
314-762-17-00 1.0 1.00 RESIDENTIAL 118.48
314-762-18-00 1.0 1.00 RESIDENTIAL 118.48
314-762-19-00 1.0 1.00 RESIDENTIAL 118.48
314-762-20-00 1.0 1.00 RESIDENTIAL 118.48
314-762-22-00 1.0 1.00 RESIDENTIAL 118.48
314-771-01-00 1.0 1.00 RESIDENTIAL 118.48
314-771-02-00 1.0 1.00 RESIDENTIAL 118.48
314-771-03-00 1.0 1.00 RESIDENTIAL 118.48
314-771-04-00 1.0 1.00 RESIDENTIAL 118.48
314-771-05-00 1.0 1.00 RESIDENTIAL 118.48
314-771-06-00 1.0 1.00 RESIDENTIAL 118.48
314-771-07-00 1.0 1.00 RESIDENTIAL 118.48
314-771-08-00 1.0 1.00 RESIDENTIAL 118.48
314-771-09-00 1.0 1.00 RESIDENTIAL 118.48
314-771-10-00 1.0 1.00 RESIDENTIAL 118.48
314-771-11-00 1.0 1.00 RESIDENTIAL 118.48
314-771-12-00 1.0 1.00 RESIDENTIAL 118.48
314-771-13-00 1.0 1.00 RESIDENTIAL 118.48
314-771-14-00 1.0 1.00 RESIDENTIAL 118.48
314-771-15-00 1.0 1.00 RESIDENTIAL 118.48
314-771-16-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 20 of 27
45 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-771-17-00 1.0 1.00 RESIDENTIAL 118.48
314-771-18-00 1.0 1.00 RESIDENTIAL 118.48
314-771-19-00 1.0 1.00 RESIDENTIAL 118.48
314-771-20-00 1.0 1.00 RESIDENTIAL 118.48
314-771-21-00 1.0 1.00 RESIDENTIAL 118.48
314-771-22-00 1.0 1.00 RESIDENTIAL 118.48
314-771-23-00 1.0 1.00 RESIDENTIAL 118.48
314-771-24-00 1.0 1.00 RESIDENTIAL 118.48
314-771-25-00 1.0 1.00 RESIDENTIAL 118.48
314-771-26-00 1.0 1.00 RESIDENTIAL 118.48
314-771-27-00 1.0 1.00 RESIDENTIAL 118.48
314-771-28-00 1.0 1.00 RESIDENTIAL 118.48
314-771-29-00 1.0 1.00 RESIDENTIAL 118.48
314-771-30-00 1.0 1.00 RESIDENTIAL 118.48
314-771-31-00 1.0 1.00 RESIDENTIAL 118.48
314-772-01-00 1.0 1.00 RESIDENTIAL 118.48
314-772-02-00 1.0 1.00 RESIDENTIAL 118.48
314-772-03-00 1.0 1.00 RESIDENTIAL 118.48
314-772-04-00 1.0 1.00 RESIDENTIAL 118.48
314-772-05-00 1.0 1.00 RESIDENTIAL 118.48
314-772-06-00 1.0 1.00 RESIDENTIAL 118.48
314-772-07-00 1.0 1.00 RESIDENTIAL 118.48
314-772-08-00 1.0 1.00 RESIDENTIAL 118.48
314-772-09-00 1.0 1.00 RESIDENTIAL 118.48
314-772-10-00 1.0 1.00 RESIDENTIAL 118.48
314-772-11-00 1.0 1.00 RESIDENTIAL 118.48
314-772-12-00 1.0 1.00 RESIDENTIAL 118.48
314-772-13-00 1.0 1.00 RESIDENTIAL 118.48
314-772-14-00 1.0 1.00 RESIDENTIAL 118.48
314-772-15-00 1.0 1.00 RESIDENTIAL 118.48
314-772-16-00 1.0 1.00 RESIDENTIAL 118.48
314-772-17-00 1.0 1.00 RESIDENTIAL 118.48
314-772-18-00 1.0 1.00 RESIDENTIAL 118.48
314-772-19-00 1.0 1.00 RESIDENTIAL 118.48
314-772-20-00 1.0 1.00 RESIDENTIAL 118.48
314-772-21-00 1.0 1.00 RESIDENTIAL 118.48
314-772-22-00 1.0 1.00 RESIDENTIAL 118.48
314-772-23-00 1.0 1.00 RESIDENTIAL 118.48
314-772-24-00 1.0 1.00 RESIDENTIAL 118.48
314-772-25-00 1.0 1.00 RESIDENTIAL 118.48
314-772-26-00 1.0 1.00 RESIDENTIAL 118.48
314-772-27-00 1.0 1.00 RESIDENTIAL 118.48
314-772-28-00 1.0 1.00 RESIDENTIAL 118.48
314-772-29-00 1.0 1.00 RESIDENTIAL 118.48
314-772-30-00 1.0 1.00 RESIDENTIAL 118.48
314-780-01-00 1.0 1.00 RESIDENTIAL 118.48
314-780-02-00 1.0 1.00 RESIDENTIAL 118.48
314-780-03-00 1.0 1.00 RESIDENTIAL 118.48
314-780-04-00 1.0 1.00 RESIDENTIAL 118.48
314-780-05-00 1.0 1.00 RESIDENTIAL 118.48
314-780-06-00 1.0 1.00 RESIDENTIAL 118.48
314-780-07-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 21 of 27
46 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-780-08-00 1.0 1.00 RESIDENTIAL 118.48
314-780-09-00 1.0 1.00 RESIDENTIAL 118.48
314-780-10-00 1.0 1.00 RESIDENTIAL 118.48
314-780-11-00 1.0 1.00 RESIDENTIAL 118.48
314-780-12-00 1.0 1.00 RESIDENTIAL 118.48
314-780-13-00 1.0 1.00 RESIDENTIAL 118.48
314-780-14-00 1.0 1.00 RESIDENTIAL 118.48
314-780-15-00 1.0 1.00 RESIDENTIAL 118.48
314-780-16-00 1.0 1.00 RESIDENTIAL 118.48
314-780-17-00 1.0 1.00 RESIDENTIAL 118.48
314-780-18-00 1.0 1.00 RESIDENTIAL 118.48
314-780-19-00 1.0 1.00 RESIDENTIAL 118.48
314-780-20-00 1.0 1.00 RESIDENTIAL 118.48
314-780-21-00 1.0 1.00 RESIDENTIAL 118.48
314-780-22-00 1.0 1.00 RESIDENTIAL 118.48
314-780-23-00 1.0 1.00 RESIDENTIAL 118.48
314-780-24-00 1.0 1.00 RESIDENTIAL 118.48
314-780-25-00 1.0 1.00 RESIDENTIAL 118.48
314-780-26-00 1.0 1.00 RESIDENTIAL 118.48
314-780-27-00 1.0 1.00 RESIDENTIAL 118.48
314-780-28-00 1.0 1.00 RESIDENTIAL 118.48
314-780-29-00 1.0 1.00 RESIDENTIAL 118.48
314-780-30-00 1.0 1.00 RESIDENTIAL 118.48
314-780-31-00 1.0 1.00 RESIDENTIAL 118.48
314-780-32-00 1.0 1.00 RESIDENTIAL 118.48
314-780-33-00 1.0 1.00 RESIDENTIAL 118.48
314-791-01-00 1.0 1.00 RESIDENTIAL 118.48
314-791-02-00 1.0 1.00 RESIDENTIAL 118.48
314-791-03-00 1.0 1.00 RESIDENTIAL 118.48
314-791-04-00 1.0 1.00 RESIDENTIAL 118.48
314-791-05-00 1.0 1.00 RESIDENTIAL 118.48
314-791-06-00 1.0 1.00 RESIDENTIAL 118.48
314-791-07-00 1.0 1.00 RESIDENTIAL 118.48
314-791-08-00 1.0 1.00 RESIDENTIAL 118.48
314-791-09-00 1.0 1.00 RESIDENTIAL 118.48
314-791-10-00 1.0 1.00 RESIDENTIAL 118.48
314-791-11-00 1.0 1.00 RESIDENTIAL 118.48
314-791-12-00 1.0 1.00 RESIDENTIAL 118.48
314-791-13-00 1.0 1.00 RESIDENTIAL 118.48
314-791-14-00 1.0 1.00 RESIDENTIAL 118.48
314-791-15-00 1.0 1.00 RESIDENTIAL 118.48
314-791-16-00 1.0 1.00 RESIDENTIAL 118.48
314-791-17-00 1.0 1.00 RESIDENTIAL 118.48
314-791-18-00 1.0 1.00 RESIDENTIAL 118.48
314-791-19-00 1.0 1.00 RESIDENTIAL 118.48
314-791-20-00 1.0 1.00 RESIDENTIAL 118.48
314-791-21-00 1.0 1.00 RESIDENTIAL 118.48
314-791-22-00 1.0 1.00 RESIDENTIAL 118.48
314-791-23-00 1.0 1.00 RESIDENTIAL 118.48
314-791-24-00 1.0 1.00 RESIDENTIAL 118.48
314-791-25-00 1.0 1.00 RESIDENTIAL 118.48
314-791-26-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 22 of 27
47 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-791-27-00 1.0 1.00 RESIDENTIAL 118.48
314-791-28-00 1.0 1.00 RESIDENTIAL 118.48
314-791-29-00 1.0 1.00 RESIDENTIAL 118.48
314-791-30-00 1.0 1.00 RESIDENTIAL 118.48
314-791-31-00 1.0 1.00 RESIDENTIAL 118.48
314-791-32-00 1.0 1.00 RESIDENTIAL 118.48
314-791-33-00 1.0 1.00 RESIDENTIAL 118.48
314-792-01-00 1.0 1.00 RESIDENTIAL 118.48
314-792-02-00 1.0 1.00 RESIDENTIAL 118.48
314-792-03-00 1.0 1.00 RESIDENTIAL 118.48
314-792-04-00 1.0 1.00 RESIDENTIAL 118.48
314-792-05-00 1.0 1.00 RESIDENTIAL 118.48
314-792-06-00 1.0 1.00 RESIDENTIAL 118.48
314-792-07-00 1.0 1.00 RESIDENTIAL 118.48
314-792-08-00 1.0 1.00 RESIDENTIAL 118.48
314-792-09-00 1.0 1.00 RESIDENTIAL 118.48
314-792-10-00 1.0 1.00 RESIDENTIAL 118.48
314-792-11-00 1.0 1.00 RESIDENTIAL 118.48
314-792-12-00 1.0 1.00 RESIDENTIAL 118.48
314-792-13-00 1.0 1.00 RESIDENTIAL 118.48
314-792-14-00 1.0 1.00 RESIDENTIAL 118.48
314-792-15-00 1.0 1.00 RESIDENTIAL 118.48
314-792-16-00 1.0 1.00 RESIDENTIAL 118.48
314-792-17-00 1.0 1.00 RESIDENTIAL 118.48
314-792-18-00 1.0 1.00 RESIDENTIAL 118.48
314-792-19-00 1.0 1.00 RESIDENTIAL 118.48
314-792-20-00 1.0 1.00 RESIDENTIAL 118.48
314-792-21-00 1.0 1.00 RESIDENTIAL 118.48
314-792-22-00 1.0 1.00 RESIDENTIAL 118.48
314-792-23-00 1.0 1.00 RESIDENTIAL 118.48
314-792-24-00 1.0 1.00 RESIDENTIAL 118.48
314-792-25-00 1.0 1.00 RESIDENTIAL 118.48
314-792-26-00 1.0 1.00 RESIDENTIAL 118.48
314-792-27-00 1.0 1.00 RESIDENTIAL 118.48
314-792-28-00 1.0 1.00 RESIDENTIAL 118.48
314-792-29-00 1.0 1.00 RESIDENTIAL 118.48
314-792-30-00 1.0 1.00 RESIDENTIAL 118.48
314-792-31-00 1.0 1.00 RESIDENTIAL 118.48
314-792-32-00 1.0 1.00 RESIDENTIAL 118.48
314-792-33-00 1.0 1.00 RESIDENTIAL 118.48
314-792-34-00 1.0 1.00 RESIDENTIAL 118.48
314-792-35-00 1.0 1.00 RESIDENTIAL 118.48
314-792-36-00 1.0 1.00 RESIDENTIAL 118.48
314-792-37-00 1.0 1.00 RESIDENTIAL 118.48
314-801-01-00 1.0 1.00 RESIDENTIAL 118.48
314-801-02-00 1.0 1.00 RESIDENTIAL 118.48
314-801-03-00 1.0 1.00 RESIDENTIAL 118.48
314-801-04-00 1.0 1.00 RESIDENTIAL 118.48
314-801-05-00 1.0 1.00 RESIDENTIAL 118.48
314-801-06-00 1.0 1.00 RESIDENTIAL 118.48
314-801-07-00 1.0 1.00 RESIDENTIAL 118.48
314-801-08-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 23 of 27
48 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-801-09-00 1.0 1.00 RESIDENTIAL 118.48
314-801-10-00 1.0 1.00 RESIDENTIAL 118.48
314-801-11-00 1.0 1.00 RESIDENTIAL 118.48
314-801-12-00 1.0 1.00 RESIDENTIAL 118.48
314-801-13-00 1.0 1.00 RESIDENTIAL 118.48
314-801-14-00 1.0 1.00 RESIDENTIAL 118.48
314-801-17-00 1.0 1.00 RESIDENTIAL 118.48
314-801-18-00 1.0 1.00 RESIDENTIAL 118.48
314-801-19-00 1.0 1.00 RESIDENTIAL 118.48
314-801-20-00 1.0 1.00 RESIDENTIAL 118.48
314-801-21-00 1.0 1.00 RESIDENTIAL 118.48
314-801-23-00 1.0 1.00 RESIDENTIAL 118.48
314-801-26-00 1.0 1.00 RESIDENTIAL 118.48
314-802-01-00 1.0 1.00 RESIDENTIAL 118.48
314-802-02-00 1.0 1.00 RESIDENTIAL 118.48
314-802-06-00 1.0 1.00 RESIDENTIAL 118.48
314-802-07-00 1.0 1.00 RESIDENTIAL 118.48
314-802-11-00 1.0 1.00 RESIDENTIAL 118.48
314-811-01-00 1.0 1.00 RESIDENTIAL 118.48
314-811-02-00 1.0 1.00 RESIDENTIAL 118.48
314-811-03-00 1.0 1.00 RESIDENTIAL 118.48
314-811-04-00 1.0 1.00 RESIDENTIAL 118.48
314-811-05-00 1.0 1.00 RESIDENTIAL 118.48
314-811-06-00 1.0 1.00 RESIDENTIAL 118.48
314-811-07-00 1.0 1.00 RESIDENTIAL 118.48
314-811-08-00 1.0 1.00 RESIDENTIAL 118.48
314-811-09-00 1.0 1.00 RESIDENTIAL 118.48
314-811-10-00 1.0 1.00 RESIDENTIAL 118.48
314-811-11-00 1.0 1.00 RESIDENTIAL 118.48
314-811-12-00 1.0 1.00 RESIDENTIAL 118.48
314-811-13-00 1.0 1.00 RESIDENTIAL 118.48
314-811-14-00 1.0 1.00 RESIDENTIAL 118.48
314-811-15-00 1.0 1.00 RESIDENTIAL 118.48
314-811-16-00 1.0 1.00 RESIDENTIAL 118.48
314-811-19-00 1.0 1.00 RESIDENTIAL 118.48
314-811-20-00 1.0 1.00 RESIDENTIAL 118.48
314-811-21-00 1.0 1.00 RESIDENTIAL 118.48
314-811-22-00 1.0 1.00 RESIDENTIAL 118.48
314-811-23-00 1.0 1.00 RESIDENTIAL 118.48
314-811-24-00 1.0 1.00 RESIDENTIAL 118.48
314-811-25-00 1.0 1.00 RESIDENTIAL 118.48
314-811-26-00 1.0 1.00 RESIDENTIAL 118.48
314-811-27-00 1.0 1.00 RESIDENTIAL 118.48
314-811-28-00 1.0 1.00 RESIDENTIAL 118.48
314-811-29-00 1.0 1.00 RESIDENTIAL 118.48
314-811-30-00 1.0 1.00 RESIDENTIAL 118.48
314-811-31-00 1.0 1.00 RESIDENTIAL 118.48
314-811-32-00 1.0 1.00 RESIDENTIAL 118.48
314-812-01-00 1.0 1.00 RESIDENTIAL 118.48
314-812-02-00 1.0 1.00 RESIDENTIAL 118.48
314-812-03-00 1.0 1.00 RESIDENTIAL 118.48
314-812-04-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 24 of 27
49 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-812-05-00 1.0 1.00 RESIDENTIAL 118.48
314-812-06-00 1.0 1.00 RESIDENTIAL 118.48
314-812-07-00 1.0 1.00 RESIDENTIAL 118.48
314-812-08-00 1.0 1.00 RESIDENTIAL 118.48
314-812-09-00 1.0 1.00 RESIDENTIAL 118.48
314-812-10-00 1.0 1.00 RESIDENTIAL 118.48
314-812-11-00 1.0 1.00 RESIDENTIAL 118.48
314-812-12-00 1.0 1.00 RESIDENTIAL 118.48
314-812-13-00 1.0 1.00 RESIDENTIAL 118.48
314-812-14-00 1.0 1.00 RESIDENTIAL 118.48
314-812-15-00 1.0 1.00 RESIDENTIAL 118.48
314-812-16-00 1.0 1.00 RESIDENTIAL 118.48
314-812-17-00 1.0 1.00 RESIDENTIAL 118.48
314-812-18-00 1.0 1.00 RESIDENTIAL 118.48
314-812-19-00 1.0 1.00 RESIDENTIAL 118.48
314-812-20-00 1.0 1.00 RESIDENTIAL 118.48
314-812-23-00 1.0 1.00 RESIDENTIAL 118.48
314-812-24-00 1.0 1.00 RESIDENTIAL 118.48
314-812-25-00 1.0 1.00 RESIDENTIAL 118.48
314-812-26-00 1.0 1.00 RESIDENTIAL 118.48
314-812-27-00 1.0 1.00 RESIDENTIAL 118.48
314-812-28-00 1.0 1.00 RESIDENTIAL 118.48
314-812-29-00 1.0 1.00 RESIDENTIAL 118.48
314-812-30-00 1.0 1.00 RESIDENTIAL 118.48
314-812-31-00 1.0 1.00 RESIDENTIAL 118.48
314-812-32-00 1.0 1.00 RESIDENTIAL 118.48
314-812-34-00 1.0 1.00 RESIDENTIAL 118.48
314-812-35-00 1.0 1.00 RESIDENTIAL 118.48
314-820-01-00 1.0 1.00 RESIDENTIAL 118.48
314-820-02-00 1.0 1.00 RESIDENTIAL 118.48
314-820-03-00 1.0 1.00 RESIDENTIAL 118.48
314-820-04-00 1.0 1.00 RESIDENTIAL 118.48
314-820-05-00 1.0 1.00 RESIDENTIAL 118.48
314-820-06-00 1.0 1.00 RESIDENTIAL 118.48
314-820-07-00 1.0 1.00 RESIDENTIAL 118.48
314-820-08-00 1.0 1.00 RESIDENTIAL 118.48
314-820-09-00 1.0 1.00 RESIDENTIAL 118.48
314-820-10-00 1.0 1.00 RESIDENTIAL 118.48
314-820-11-00 1.0 1.00 RESIDENTIAL 118.48
314-820-12-00 1.0 1.00 RESIDENTIAL 118.48
314-820-13-00 1.0 1.00 RESIDENTIAL 118.48
314-820-14-00 1.0 1.00 RESIDENTIAL 118.48
314-820-15-00 1.0 1.00 RESIDENTIAL 118.48
314-820-16-00 1.0 1.00 RESIDENTIAL 118.48
314-820-17-00 1.0 1.00 RESIDENTIAL 118.48
314-820-18-00 1.0 1.00 RESIDENTIAL 118.48
314-820-19-00 1.0 1.00 RESIDENTIAL 118.48
314-820-20-00 1.0 1.00 RESIDENTIAL 118.48
314-820-21-00 1.0 1.00 RESIDENTIAL 118.48
314-820-29-00 1.0 1.00 RESIDENTIAL 118.48
314-820-30-00 1.0 1.00 RESIDENTIAL 118.48
314-820-31-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 25 of 27
50 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
314-820-32-00 1.0 1.00 RESIDENTIAL 118.48
314-860-01-00 1.0 1.00 RESIDENTIAL 118.48
314-860-02-00 1.0 1.00 RESIDENTIAL 118.48
314-860-03-00 1.0 1.00 RESIDENTIAL 118.48
314-860-04-00 1.0 1.00 RESIDENTIAL 118.48
314-860-05-00 1.0 1.00 RESIDENTIAL 118.48
314-860-06-00 1.0 1.00 RESIDENTIAL 118.48
314-860-07-00 1.0 1.00 RESIDENTIAL 118.48
314-860-08-00 1.0 1.00 RESIDENTIAL 118.48
314-860-09-00 1.0 1.00 RESIDENTIAL 118.48
314-860-10-00 1.0 1.00 RESIDENTIAL 118.48
314-860-11-00 1.0 1.00 RESIDENTIAL 118.48
314-860-12-00 1.0 1.00 RESIDENTIAL 118.48
314-860-13-00 1.0 1.00 RESIDENTIAL 118.48
314-860-14-00 1.0 1.00 RESIDENTIAL 118.48
317-111-21-00 1.0 1.00 RESIDENTIAL 118.48
317-111-22-00 1.0 1.00 RESIDENTIAL 118.48
317-111-23-00 1.0 1.00 RESIDENTIAL 118.48
317-111-24-00 1.0 1.00 RESIDENTIAL 118.48
317-111-25-00 1.0 1.00 RESIDENTIAL 118.48
317-111-26-00 1.0 1.00 RESIDENTIAL 118.48
317-111-27-00 1.0 1.00 RESIDENTIAL 118.48
317-111-28-00 1.0 1.00 RESIDENTIAL 118.48
317-111-29-00 1.0 1.00 RESIDENTIAL 118.48
317-111-30-00 1.0 1.00 RESIDENTIAL 118.48
317-111-31-00 1.0 1.00 RESIDENTIAL 118.48
317-111-32-00 1.0 1.00 RESIDENTIAL 118.48
317-111-33-00 1.0 1.00 RESIDENTIAL 118.48
317-111-34-00 1.0 1.00 RESIDENTIAL 118.48
317-111-35-00 1.0 1.00 RESIDENTIAL 118.48
317-111-36-00 1.0 1.00 RESIDENTIAL 118.48
321-303-22-00 1.0 1.00 RESIDENTIAL 118.48
321-303-23-00 1.0 1.00 RESIDENTIAL 118.48
321-303-24-00 1.0 1.00 RESIDENTIAL 118.48
321-303-25-00 1.0 1.00 RESIDENTIAL 118.48
321-303-26-00 1.0 1.00 RESIDENTIAL 118.48
321-303-27-00 1.0 1.00 RESIDENTIAL 118.48
321-303-28-00 1.0 1.00 RESIDENTIAL 118.48
321-303-29-00 1.0 1.00 RESIDENTIAL 118.48
321-303-30-00 1.0 1.00 RESIDENTIAL 118.48
321-303-31-00 1.0 1.00 RESIDENTIAL 118.48
321-303-32-00 1.0 1.00 RESIDENTIAL 118.48
321-303-33-00 1.0 1.00 RESIDENTIAL 118.48
321-390-01-00 1.0 1.00 RESIDENTIAL 118.48
321-390-02-00 1.0 1.00 RESIDENTIAL 118.48
321-390-03-00 1.0 1.00 RESIDENTIAL 118.48
321-390-04-00 1.0 1.00 RESIDENTIAL 118.48
321-390-05-00 1.0 1.00 RESIDENTIAL 118.48
321-390-06-00 1.0 1.00 RESIDENTIAL 118.48
321-390-07-00 1.0 1.00 RESIDENTIAL 118.48
321-390-08-00 1.0 1.00 RESIDENTIAL 118.48
321-390-09-00 1.0 1.00 RESIDENTIAL 118.48
Willdan LMD 83-1 Zone A Preliminary Roll Page 26 of 27
51 of 55
June 4, 2024, Item #4
Assessor Parcel
Number
Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 83-1 Zone A
Fiscal Year 2024/2025 Preliminary Roll
321-390-10-00 1.0 1.00 RESIDENTIAL 118.48
321-390-11-00 1.0 1.00 RESIDENTIAL 118.48
321-390-12-00 1.0 1.00 RESIDENTIAL 118.48
321-390-13-00 1.0 1.00 RESIDENTIAL 118.48
321-390-14-00 1.0 1.00 RESIDENTIAL 118.48
321-390-15-00 1.0 1.00 RESIDENTIAL 118.48
321-390-16-00 1.0 1.00 RESIDENTIAL 118.48
321-390-17-00 1.0 1.00 RESIDENTIAL 118.48
321-390-18-00 1.0 1.00 RESIDENTIAL 118.48
321-390-19-00 1.0 1.00 RESIDENTIAL 118.48
321-390-20-00 1.0 1.00 RESIDENTIAL 118.48
321-390-21-00 1.0 1.00 RESIDENTIAL 118.48
321-390-22-00 1.0 1.00 RESIDENTIAL 118.48
321-390-23-00 1.0 1.00 RESIDENTIAL 118.48
321-390-24-00 1.0 1.00 RESIDENTIAL 118.48
321-390-25-00 1.0 1.00 RESIDENTIAL 118.48
321-390-26-00 1.0 1.00 RESIDENTIAL 118.48
321-390-27-00 1.0 1.00 RESIDENTIAL 118.48
321-390-28-00 1.0 1.00 RESIDENTIAL 118.48
321-390-29-00 1.0 1.00 RESIDENTIAL 118.48
321-390-30-00 1.0 1.00 RESIDENTIAL 118.48
321-390-31-00 1.0 1.00 RESIDENTIAL 118.48
321-390-32-00 1.0 1.00 RESIDENTIAL 118.48
321-390-33-00 1.0 1.00 RESIDENTIAL 118.48
321-390-34-00 1.0 1.00 RESIDENTIAL 118.48
321-390-35-00 1.0 1.00 RESIDENTIAL 118.48
321-390-36-00 1.0 1.00 RESIDENTIAL 118.48
321-390-37-00 1.0 1.00 RESIDENTIAL 118.48
321-390-38-00 1.0 1.00 RESIDENTIAL 118.48
321-390-39-00 1.0 1.00 RESIDENTIAL 118.48
321-390-40-00 1.0 1.00 RESIDENTIAL 118.48
321-390-41-00 1.0 1.00 RESIDENTIAL 118.48
321-390-42-00 1.0 1.00 RESIDENTIAL 118.48
321-390-43-00 1.0 1.00 RESIDENTIAL 118.48
321-390-44-00 1.0 1.00 RESIDENTIAL 118.48
321-390-45-00 1.0 1.00 RESIDENTIAL 118.48
321-390-46-00 1.0 1.00 RESIDENTIAL 118.48
321-390-47-00 1.0 1.00 RESIDENTIAL 118.48
321-390-48-00 1.0 1.00 RESIDENTIAL 118.48
321-390-49-00 1.0 1.00 RESIDENTIAL 118.48
321-390-50-00 1.0 1.00 RESIDENTIAL 118.48
321-390-51-00 1.0 1.00 RESIDENTIAL 118.48
TOTALS 1,391.0 $164,805.68
TOTAL PARCEL COUNT 1,391
Willdan LMD 83-1 Zone A Preliminary Roll Page 27 of 27
52 of 55
June 4, 2024, Item #4
Assessor Parcel
Number Acreage Benefit
Units Landuse Assessment
314-632-47-00 0.78 3.12 NON RESIDENTIAL $735.54
314-670-72-00 1.35 5.40 NON RESIDENTIAL 1,273.04
314-710-41-00 0.55 2.20 NON RESIDENTIAL 518.64
314-710-17-00 0.71 2.84 NON RESIDENTIAL 669.52
314-710-22-00 0.83 3.32 NON RESIDENTIAL 782.68
314-710-29-00 0.60 2.40 NON RESIDENTIAL 565.80
314-710-30-00 1.21 4.84 NON RESIDENTIAL 1,141.02
314-710-32-00 2.72 10.88 NON RESIDENTIAL 2,564.96
314-710-33-00 0.78 3.12 NON RESIDENTIAL 735.54
314-710-35-00 1.75 7.00 NON RESIDENTIAL 1,650.24
314-710-36-00 0.29 1.16 NON RESIDENTIAL 273.46
314-710-37-00 3.79 15.16 NON RESIDENTIAL 3,573.96
314-710-38-00 0.41 1.64 NON RESIDENTIAL 386.62
314-710-39-00 0.96 3.84 NON RESIDENTIAL 905.28
314-710-40-00 7.90 31.60 NON RESIDENTIAL 7,449.70
TOTAL 98.52 $23,226.00
TOTAL PARCEL COUNT 15
APPENDIX B2
City of Poway
Landscape Maintenance District 83-1 Zone B
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 83-1 Zone B Preliminary Roll Page 1 of 1
53 of 55
June 4, 2024, Item #4
Assessor Parcel
Number Dwelling Units Benefit
Units Landuse Assessment
314-830-01-00 1 1.00 RESIDENTIAL $496.16
314-830-02-00 1 1.00 RESIDENTIAL 496.16
314-830-03-00 1 1.00 RESIDENTIAL 496.16
314-830-04-00 1 1.00 RESIDENTIAL 496.16
314-830-05-00 1 1.00 RESIDENTIAL 496.16
314-830-06-00 1 1.00 RESIDENTIAL 496.16
314-830-07-00 1 1.00 RESIDENTIAL 496.16
314-830-08-00 1 1.00 RESIDENTIAL 496.16
314-830-09-00 1 1.00 RESIDENTIAL 496.16
314-830-10-00 1 1.00 RESIDENTIAL 496.16
314-830-11-00 1 1.00 RESIDENTIAL 496.16
314-830-12-00 1 1.00 RESIDENTIAL 496.16
314-830-13-00 1 1.00 RESIDENTIAL 496.16
314-830-14-00 1 1.00 RESIDENTIAL 496.16
314-830-15-00 1 1.00 RESIDENTIAL 496.16
314-830-16-00 1 1.00 RESIDENTIAL 496.16
314-830-17-00 1 1.00 RESIDENTIAL 496.16
314-830-18-00 1 1.00 RESIDENTIAL 496.16
314-830-19-00 1 1.00 RESIDENTIAL 496.16
314-830-20-00 1 1.00 RESIDENTIAL 496.16
314-830-21-00 1 1.00 RESIDENTIAL 496.16
314-830-22-00 1 1.00 RESIDENTIAL 496.16
314-830-23-00 1 1.00 RESIDENTIAL 496.16
314-830-24-00 1 1.00 RESIDENTIAL 496.16
314-830-25-00 1 1.00 RESIDENTIAL 496.16
314-830-26-00 1 1.00 RESIDENTIAL 496.16
TOTAL 26.00 $12,900.16
TOTAL PARCEL COUNT 26
APPENDIX B3
City of Poway
Landscape Maintenance District 83-1 Zone C
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 83-1 Zone C Preliminary Roll Page 1 of 1
54 of 55
June 4, 2024, Item #4
June 4, 2024, Item #4
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June 4, 2024, Item #5
DATE:
TO:
FROM:
CONTACT:
SUBJECT:
Summary:
AGENDA RE PO RT City of Poway
June 4, 2024
Honorable Mayor and Members of the City Co,~cil
Eric Heidemann, Director of Public Works '1
Danielle McIntosh, Senior Management Analys~
(858) 668-4729 or [email protected] CV
CITY COUNCIL
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-1 for Fiscal Year 2024-25 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218) 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 declaring the intention to levy and collect assessments, and an engineer's report which is included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2024-25 assessment rate for LMD 86-1 Zone A is proposed to remain at the FY 2023-24 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.
LMD 86-1 Zone A includes the following residential developments:
TRACT PROJECT NAME
TTMs
TTM
1 of 41
4090R,4091R,4092R,4093R
3545
Bridlewood
Piedmont Park
June 4, 2024, Item #5
LMD 86-1 Zone A residential developments continued:
TRACT PROJECT NAME
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
MORA 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
MORA 04-02 Sedehi/Fard
TTM 87-05 Serenata
TTM 88-15 Green Valley Estates
LMD 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 FY 2024-25 budget and resulting assessments.
FY 2024-25 assessments for Zone A are proposed to remain unchanged at the FY 2023-24 rate of $243.04 ($20.25 per month) per benefit unit per year. There are currently 950 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 (LOS 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 LOS 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 homeowners' association.
No new parcels were added to LMD 86-1 during FY 2023-24. Under assessment law [Article XIII D, Section 20)], 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 LMD 18-2) within the boundaries of existing LMD 86-1. The proposed district, LMD 18-2, would 2 of41
June 4, 2024, Item #5
have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently imposed on properties in existing LMD 86-1. Property owners 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 (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 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 FY 2017-18, led to a reduction in maintenance services. Service levels for landscape maintenance 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 LM D 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 July 16, 2024.
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 FY 2023-24 rate. Revenues collected at $243.04 per benefit unit per year for Zone A, an estimated total of $230,888, will be used for LMD 86-1's maintenance costs during FY 2024-25. A General Fund contribution of $60,130 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 of41
June 4, 2024, Item #5
Attachments:
A. Resolution
B. Engineer's Report
C. LMD 86-1 Map
Reviewed/Approved By:
Wendy Kaserman
Assistant City Manager
4of41
Reviewed By:
Alan Fenstermacher
City Attorney
A~
Chris Haz e
City Manager
June 4, 2024, Item #5
RESOLUTION NO. 24-
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 2024-25
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 2023-24 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 $60,130; WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2024-25 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 2024-25 included in the staff report as Attachment B.
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, July 16, 2024, 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 of41 ATTACHMENT A
June 4, 2024, Item #5
Resolution No. 24-
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 Poway News Chieftain, 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, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 4th day of June, 2024 by the following vote, to wit:
AYES:
NOES:
ABSTAINED:
ABSENT:
DISQUALIFIED:
Steve Vaus, Mayor
ATTEST:
Carrie Gallagher, CMC, City Clerk
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City of Poway
Landscape Maintenance
District 86-1
2024/2025 Engineer’s Annual Levy Report
Intent Meeting: June 4, 2024
Public Hearing: July 16, 2024
27368 Via Industria
Suite 200
Temecula, CA 92590
T. 951.587.3500 | 800.755.6864
F. 951.587.3510
www.willdan.
com
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June 4, 2024, Item #5
ATTACHMENT B
W w1LLDAN
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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 2024/2025, 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 _1_4_th ___ day of __ M_a_y ____ , 2024.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By:_£(7 ____ �---
Susana Hernandez
Senior Project Manager, District Administration Services -�� By: -1�=::::--==c;-==-·�------�1
Tyrone 'Peter
PE# C 81888
June 4, 2024, Item #5
TABLE OF CONTENTS
I. OVERVIEW ......................................................................................................... 1 A. INTRODUCTION ................................................................................................. 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 III. METHOD OF APPORTIONMENT ...................................................................... 5 A. GENERAL .......................................................................................................... 5 B. BENEFIT ANALYSIS .......................................................................................... 6 C. ASSESSMENT METHODOLOGY ...................................................................... 8 D. MAXIMUM ASSESSMENT RATE ...................................................................... 9 IV. DISTRICT BUDGETS ......................................................................................... 9 A. DESCRIPTION OF BUDGET ITEMS .................................................................. 9 B. LMD 86-1 BUDGET .......................................................................................... 10 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM ............................................ 11 APPENDIX B - 2024/2025 ASSESSMENT ROLL ................................................... 13 9 of 41
June 4, 2024, Item #5
2024/2025 City of Poway Landscape Maintenance District 86-1 Page 1 I. 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 2024/2025.
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 2024/2025 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 2024/2025.
B. 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:
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 2
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 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 XIIID 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 III 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; and
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 3 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. 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.
II. 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.
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 4 District 86-1 Zone A is comprised of the residential parcels within the following developments:
Tract Project Name
TTMs 4090R, 4091R, 4092R, 4093R Bridlewood
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 III
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
MDRA 01-38 Wells Trust
MDRA 05-59 Garczynski
TTM 00-02 Malone
TTM 02-01 BBA Partners
PM15384 (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
District 86-1 Zone B (one non-residential unit) consists of:
Tract Project Name
TPM 90-06 LDS 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 13 of 41
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 5 any 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 2024/2025.
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 rights-of-way 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.
III. 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 XIIID provides that only special benefits are assessable and the City must separate the general benefits from 14 of 41
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 6 the special benefits. A special benefit is a particular and distinct benefit over and above general benefits 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,
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 7 Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
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 2024/2025:
The City shall annually determine the average expenditure from the General Fund for the maintenance of landscape improvements within the public rights-of-way or public easements, calculated on a per square foot basis. The general benefit for Fiscal Year 2024/2025 is determined to be:
$0.1512 per square foot for landscape rights-of-way,
$0.3865 per square foot for landscape rights-of-way with soundwall, and $0.3641 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 4.90 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 2024/2025 will increase from Fiscal Year 2023/2024, based on the contribution rate per square foot, at a maximum for this District:
ZONE A
370,369 sq. ft. landscaped R/W X $0.1512 = $55,999.79 2,275 sq. ft. landscape R/W with soundwall X $0.3865 = 879.29 8,929 sq. ft. landscaped medians X $0.3641 = 3,251.05
Total $60,130.13
LANDSCAPE ELEMENT QUANTITY
Landscaped right-of-ways 370,369 Sq. Ft.
Landscaped right-of-ways with soundwall 2,275 Sq. Ft.
Landscaped median 8,929 Sq. Ft.
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 8 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.
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 2024/2025. 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. 17 of 41
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 9 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.
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 2024/2025 proposed assessment for each parcel were calculated and are shown in the Assessment Roll (Appendix B).
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 2024/2025, commencing July 1, 2024 and ending June 30, 2025, 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.
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 10 B. LMD 86-1 BUDGET
(1) Actual figures per Finance Fiscal Year 2022/2023 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services.
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023 111 2023/2024!21 2024/2025 131
EXPENDITURES :
Maintenance $90,767 $108,934 $103,498
Water/power 72,885 153,526 152,500
Administration<4> 29,846 27,189 27,189
Total Expenditures $193,498 $289,649 $283,187
REVENUES
City General Benefit Contribution $53,130 $57,308 $60,130 Assessment Revenue 232,144 231 ,860 230,888
Interest Revenue 6,130 7,766 6,948
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 1,345 0 673
Total Revenues $292,749 $296,934 $298,639
DISTRICT STATISTICS
Total Parcels Levied 954 954 950
Total EBU's 954 954 950
Rate per EBU (Equivalent Benefit Units) $243.04 $243.04 $243.04 Maximum Rate per EBU $243.04 $243.04 $243.04
OPERATING RESERVE
Beginning Reserve Balance $137,374 $96,749 $144,825
Transfers In/Out (CIP) (139,876) 40,791 (18,683)
Reserve Fund Activity 99,251 7,285 15,452
Estimated Ending Reserve Balance $96,749 $144,825 $141,594
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $311 ,720 $451,596 $410,805
CIP Transfers In/Out (Operating Reserve) 139,876 (40,791) 18,683 CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance $451,596 $410,805 $429,488
2024/2025 City of Poway Landscape Maintenance District 86-1 Page 11
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.
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2024/2025 Ci
ty of Poway Landscape Maintenance District 86-1 Page 12 21 of 41
June 4, 2024, Item #5
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2024/2025 City of Poway Landscape Maintenance District 86-1 Page 13 APPENDIX B - 2024/2025 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 2024/2025 Assessment Roll,” and is on file with the City Clerk and is by reference made a part of this Report.
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Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
273-820-27-00 1 1.00 RESIDENTIAL $243.04
273-820-28-00 1 1.00 RESIDENTIAL 243.04
273-820-29-00 1 1.00 RESIDENTIAL 243.04
273-820-30-00 1 1.00 RESIDENTIAL 243.04
273-820-31-00 1 1.00 RESIDENTIAL 243.04
273-820-32-00 1 1.00 RESIDENTIAL 243.04
273-820-33-00 1 1.00 RESIDENTIAL 243.04
273-820-34-00 1 1.00 RESIDENTIAL 243.04
273-820-35-00 1 1.00 RESIDENTIAL 243.04
273-820-36-00 1 1.00 RESIDENTIAL 243.04
273-820-37-00 1 1.00 RESIDENTIAL 243.04
273-820-38-00 1 1.00 RESIDENTIAL 243.04
273-820-39-00 1 1.00 RESIDENTIAL 243.04
273-820-40-00 1 1.00 RESIDENTIAL 243.04
273-820-41-00 1 1.00 RESIDENTIAL 243.04
273-820-42-00 1 1.00 RESIDENTIAL 243.04
273-820-43-00 1 1.00 RESIDENTIAL 243.04
273-820-44-00 1 1.00 RESIDENTIAL 243.04
273-820-45-00 1 1.00 RESIDENTIAL 243.04
273-820-46-00 1 1.00 RESIDENTIAL 243.04
273-820-47-00 1 1.00 RESIDENTIAL 243.04
273-820-48-00 1 1.00 RESIDENTIAL 243.04
273-820-49-00 1 1.00 RESIDENTIAL 243.04
273-820-50-00 1 1.00 RESIDENTIAL 243.04
273-820-51-00 1 1.00 RESIDENTIAL 243.04
273-820-52-00 1 1.00 RESIDENTIAL 243.04
275-791-01-00 1 1.00 RESIDENTIAL 243.04
275-791-02-00 1 1.00 RESIDENTIAL 243.04
275-791-03-00 1 1.00 RESIDENTIAL 243.04
275-791-04-00 1 1.00 RESIDENTIAL 243.04
275-791-05-00 1 1.00 RESIDENTIAL 243.04
275-791-06-00 1 1.00 RESIDENTIAL 243.04
275-791-07-00 1 1.00 RESIDENTIAL 243.04
275-791-08-00 1 1.00 RESIDENTIAL 243.04
275-791-09-00 1 1.00 RESIDENTIAL 243.04
275-791-10-00 1 1.00 RESIDENTIAL 243.04
275-791-11-00 1 1.00 RESIDENTIAL 243.04
275-791-12-00 1 1.00 RESIDENTIAL 243.04
275-791-13-00 1 1.00 RESIDENTIAL 243.04
275-791-14-00 1 1.00 RESIDENTIAL 243.04
275-791-15-00 1 1.00 RESIDENTIAL 243.04
275-791-16-00 1 1.00 RESIDENTIAL 243.04
275-792-01-00 1 1.00 RESIDENTIAL 243.04
275-792-02-00 1 1.00 RESIDENTIAL 243.04
275-792-03-00 1 1.00 RESIDENTIAL 243.04
275-792-04-00 1 1.00 RESIDENTIAL 243.04
275-792-05-00 1 1.00 RESIDENTIAL 243.04
275-792-06-00 1 1.00 RESIDENTIAL 243.04
275-792-07-00 1 1.00 RESIDENTIAL 243.04
275-792-08-00 1 1.00 RESIDENTIAL 243.04
APPENDIX B
City of Poway
Landscape Maintenance District 86-1
Fiscal Year 2024/2025 Preliminary Roll
Willdan Financial Services LMD 86-1 Preliminary Roll Page 1 of 18 23 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
275-792-09-00 1 1.00 RESIDENTIAL 243.04
275-792-10-00 1 1.00 RESIDENTIAL 243.04
275-792-11-00 1 1.00 RESIDENTIAL 243.04
275-792-12-00 1 1.00 RESIDENTIAL 243.04
275-792-13-00 1 1.00 RESIDENTIAL 243.04
275-792-14-00 1 1.00 RESIDENTIAL 243.04
275-792-15-00 1 1.00 RESIDENTIAL 243.04
275-792-16-00 1 1.00 RESIDENTIAL 243.04
275-792-17-00 1 1.00 RESIDENTIAL 243.04
275-792-18-00 1 1.00 RESIDENTIAL 243.04
275-792-19-00 1 1.00 RESIDENTIAL 243.04
275-792-20-00 1 1.00 RESIDENTIAL 243.04
275-792-21-00 1 1.00 RESIDENTIAL 243.04
275-792-22-00 1 1.00 RESIDENTIAL 243.04
275-792-23-00 1 1.00 RESIDENTIAL 243.04
275-792-24-00 1 1.00 RESIDENTIAL 243.04
275-792-25-00 1 1.00 RESIDENTIAL 243.04
275-792-26-00 1 1.00 RESIDENTIAL 243.04
275-793-01-00 1 1.00 RESIDENTIAL 243.04
275-793-02-00 1 1.00 RESIDENTIAL 243.04
275-793-03-00 1 1.00 RESIDENTIAL 243.04
275-793-04-00 1 1.00 RESIDENTIAL 243.04
275-793-05-00 1 1.00 RESIDENTIAL 243.04
275-793-06-00 1 1.00 RESIDENTIAL 243.04
275-793-07-00 1 1.00 RESIDENTIAL 243.04
275-793-08-00 1 1.00 RESIDENTIAL 243.04
275-793-09-00 1 1.00 RESIDENTIAL 243.04
275-793-10-00 1 1.00 RESIDENTIAL 243.04
275-793-11-00 1 1.00 RESIDENTIAL 243.04
275-793-12-00 1 1.00 RESIDENTIAL 243.04
275-793-13-00 1 1.00 RESIDENTIAL 243.04
275-793-14-00 1 1.00 RESIDENTIAL 243.04
275-793-15-00 1 1.00 RESIDENTIAL 243.04
275-793-16-00 1 1.00 RESIDENTIAL 243.04
275-793-17-00 1 1.00 RESIDENTIAL 243.04
275-793-18-00 1 1.00 RESIDENTIAL 243.04
275-793-19-00 1 1.00 RESIDENTIAL 243.04
275-793-20-00 1 1.00 RESIDENTIAL 243.04
275-793-21-00 1 1.00 RESIDENTIAL 243.04
275-793-22-00 1 1.00 RESIDENTIAL 243.04
275-793-23-00 1 1.00 RESIDENTIAL 243.04
275-793-24-00 1 1.00 RESIDENTIAL 243.04
275-793-25-00 1 1.00 RESIDENTIAL 243.04
275-793-26-00 1 1.00 RESIDENTIAL 243.04
275-793-27-00 1 1.00 RESIDENTIAL 243.04
275-793-28-00 1 1.00 RESIDENTIAL 243.04
275-793-29-00 1 1.00 RESIDENTIAL 243.04
275-793-30-00 1 1.00 RESIDENTIAL 243.04
275-793-31-00 1 1.00 RESIDENTIAL 243.04
275-793-32-00 1 1.00 RESIDENTIAL 243.04
275-793-33-00 1 1.00 RESIDENTIAL 243.04
275-793-34-00 1 1.00 RESIDENTIAL 243.04
275-793-35-00 1 1.00 RESIDENTIAL 243.04
275-793-36-00 1 1.00 RESIDENTIAL 243.04
275-793-37-00 1 1.00 RESIDENTIAL 243.04
275-793-38-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 2 of 18 24 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
275-793-39-00 1 1.00 RESIDENTIAL 243.04
275-793-40-00 1 1.00 RESIDENTIAL 243.04
275-793-41-00 1 1.00 RESIDENTIAL 243.04
275-793-42-00 1 1.00 RESIDENTIAL 243.04
275-793-43-00 1 1.00 RESIDENTIAL 243.04
275-793-44-00 1 1.00 RESIDENTIAL 243.04
275-793-45-00 1 1.00 RESIDENTIAL 243.04
275-793-46-00 1 1.00 RESIDENTIAL 243.04
275-793-47-00 1 1.00 RESIDENTIAL 243.04
275-793-48-00 1 1.00 RESIDENTIAL 243.04
275-793-49-00 1 1.00 RESIDENTIAL 243.04
275-793-50-00 1 1.00 RESIDENTIAL 243.04
275-793-51-00 1 1.00 RESIDENTIAL 243.04
275-793-52-00 1 1.00 RESIDENTIAL 243.04
275-794-01-00 1 1.00 RESIDENTIAL 243.04
275-794-02-00 1 1.00 RESIDENTIAL 243.04
275-794-03-00 1 1.00 RESIDENTIAL 243.04
275-794-05-00 1 1.00 RESIDENTIAL 243.04
275-794-06-00 1 1.00 RESIDENTIAL 243.04
275-794-07-00 1 1.00 RESIDENTIAL 243.04
275-794-08-00 1 1.00 RESIDENTIAL 243.04
275-794-09-00 1 1.00 RESIDENTIAL 243.04
275-794-10-00 1 1.00 RESIDENTIAL 243.04
275-794-11-00 1 1.00 RESIDENTIAL 243.04
275-794-12-00 1 1.00 RESIDENTIAL 243.04
275-794-13-00 1 1.00 RESIDENTIAL 243.04
275-794-14-00 1 1.00 RESIDENTIAL 243.04
275-794-15-00 1 1.00 RESIDENTIAL 243.04
275-794-16-00 1 1.00 RESIDENTIAL 243.04
275-794-17-00 1 1.00 RESIDENTIAL 243.04
275-794-18-00 1 1.00 RESIDENTIAL 243.04
275-794-19-00 1 1.00 RESIDENTIAL 243.04
275-794-20-00 1 1.00 RESIDENTIAL 243.04
275-795-01-00 1 1.00 RESIDENTIAL 243.04
275-795-02-00 1 1.00 RESIDENTIAL 243.04
275-795-03-00 1 1.00 RESIDENTIAL 243.04
275-795-04-00 1 1.00 RESIDENTIAL 243.04
275-795-05-00 1 1.00 RESIDENTIAL 243.04
275-795-06-00 1 1.00 RESIDENTIAL 243.04
275-795-07-00 1 1.00 RESIDENTIAL 243.04
275-795-08-00 1 1.00 RESIDENTIAL 243.04
275-795-09-00 1 1.00 RESIDENTIAL 243.04
275-795-10-00 1 1.00 RESIDENTIAL 243.04
275-795-11-00 1 1.00 RESIDENTIAL 243.04
275-795-12-00 1 1.00 RESIDENTIAL 243.04
275-795-13-00 1 1.00 RESIDENTIAL 243.04
275-795-14-00 1 1.00 RESIDENTIAL 243.04
275-795-15-00 1 1.00 RESIDENTIAL 243.04
275-795-16-00 1 1.00 RESIDENTIAL 243.04
275-795-17-00 1 1.00 RESIDENTIAL 243.04
275-795-18-00 1 1.00 RESIDENTIAL 243.04
275-795-19-00 1 1.00 RESIDENTIAL 243.04
275-795-20-00 1 1.00 RESIDENTIAL 243.04
275-795-21-00 1 1.00 RESIDENTIAL 243.04
275-795-22-00 1 1.00 RESIDENTIAL 243.04
275-795-23-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 3 of 18 25 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
275-795-24-00 1 1.00 RESIDENTIAL 243.04
275-795-25-00 1 1.00 RESIDENTIAL 243.04
275-795-26-00 1 1.00 RESIDENTIAL 243.04
275-795-27-00 1 1.00 RESIDENTIAL 243.04
275-795-28-00 1 1.00 RESIDENTIAL 243.04
275-795-29-00 1 1.00 RESIDENTIAL 243.04
275-795-30-00 1 1.00 RESIDENTIAL 243.04
275-795-31-00 1 1.00 RESIDENTIAL 243.04
275-796-01-00 1 1.00 RESIDENTIAL 243.04
275-796-02-00 1 1.00 RESIDENTIAL 243.04
275-796-03-00 1 1.00 RESIDENTIAL 243.04
275-796-04-00 1 1.00 RESIDENTIAL 243.04
275-796-05-00 1 1.00 RESIDENTIAL 243.04
275-796-06-00 1 1.00 RESIDENTIAL 243.04
275-796-07-00 1 1.00 RESIDENTIAL 243.04
275-796-08-00 1 1.00 RESIDENTIAL 243.04
275-796-09-00 1 1.00 RESIDENTIAL 243.04
275-796-10-00 1 1.00 RESIDENTIAL 243.04
275-796-11-00 1 1.00 RESIDENTIAL 243.04
275-796-12-00 1 1.00 RESIDENTIAL 243.04
275-796-13-00 1 1.00 RESIDENTIAL 243.04
275-796-14-00 1 1.00 RESIDENTIAL 243.04
275-796-15-00 1 1.00 RESIDENTIAL 243.04
275-796-16-00 1 1.00 RESIDENTIAL 243.04
275-796-17-00 1 1.00 RESIDENTIAL 243.04
275-796-18-00 1 1.00 RESIDENTIAL 243.04
275-796-19-00 1 1.00 RESIDENTIAL 243.04
275-796-20-00 1 1.00 RESIDENTIAL 243.04
275-796-21-00 1 1.00 RESIDENTIAL 243.04
275-796-22-00 1 1.00 RESIDENTIAL 243.04
275-796-23-00 1 1.00 RESIDENTIAL 243.04
275-796-24-00 1 1.00 RESIDENTIAL 243.04
275-796-25-00 1 1.00 RESIDENTIAL 243.04
275-796-26-00 1 1.00 RESIDENTIAL 243.04
275-796-27-00 1 1.00 RESIDENTIAL 243.04
275-796-28-00 1 1.00 RESIDENTIAL 243.04
275-796-29-00 1 1.00 RESIDENTIAL 243.04
275-796-30-00 1 1.00 RESIDENTIAL 243.04
275-796-31-00 1 1.00 RESIDENTIAL 243.04
275-796-32-00 1 1.00 RESIDENTIAL 243.04
275-796-33-00 1 1.00 RESIDENTIAL 243.04
275-796-34-00 1 1.00 RESIDENTIAL 243.04
275-796-35-00 1 1.00 RESIDENTIAL 243.04
275-796-36-00 1 1.00 RESIDENTIAL 243.04
275-796-37-00 1 1.00 RESIDENTIAL 243.04
275-796-38-00 1 1.00 RESIDENTIAL 243.04
275-796-39-00 1 1.00 RESIDENTIAL 243.04
277-080-25-00 1 1.00 RESIDENTIAL 243.04
277-140-11-00 1 1.00 RESIDENTIAL 243.04
277-140-12-00 1 1.00 RESIDENTIAL 243.04
277-140-31-00 1 1.00 RESIDENTIAL 243.04
277-140-32-00 1 1.00 RESIDENTIAL 243.04
277-171-36-00 1 1.00 RESIDENTIAL 243.04
277-180-01-00 1 1.00 RESIDENTIAL 243.04
277-180-02-00 1 1.00 RESIDENTIAL 243.04
277-180-03-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 4 of 18 26 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
277-180-04-00 1 1.00 RESIDENTIAL 243.04
277-180-05-00 1 1.00 RESIDENTIAL 243.04
277-180-06-00 1 1.00 RESIDENTIAL 243.04
277-180-07-00 1 1.00 RESIDENTIAL 243.04
277-180-08-00 1 1.00 RESIDENTIAL 243.04
277-180-09-00 1 1.00 RESIDENTIAL 243.04
277-180-10-00 1 1.00 RESIDENTIAL 243.04
277-180-11-00 1 1.00 RESIDENTIAL 243.04
277-180-12-00 1 1.00 RESIDENTIAL 243.04
277-180-13-00 1 1.00 RESIDENTIAL 243.04
277-180-14-00 1 1.00 RESIDENTIAL 243.04
277-181-01-00 1 1.00 RESIDENTIAL 243.04
277-181-02-00 1 1.00 RESIDENTIAL 243.04
277-181-03-00 1 1.00 RESIDENTIAL 243.04
277-181-04-00 1 1.00 RESIDENTIAL 243.04
277-181-05-00 1 1.00 RESIDENTIAL 243.04
277-181-06-00 1 1.00 RESIDENTIAL 243.04
277-181-07-00 1 1.00 RESIDENTIAL 243.04
277-181-08-00 1 1.00 RESIDENTIAL 243.04
277-181-09-00 1 1.00 RESIDENTIAL 243.04
277-181-10-00 1 1.00 RESIDENTIAL 243.04
277-181-11-00 1 1.00 RESIDENTIAL 243.04
277-181-12-00 1 1.00 RESIDENTIAL 243.04
277-181-13-00 1 1.00 RESIDENTIAL 243.04
277-181-14-00 1 1.00 RESIDENTIAL 243.04
277-181-15-00 1 1.00 RESIDENTIAL 243.04
277-181-16-00 1 1.00 RESIDENTIAL 243.04
277-181-17-00 1 1.00 RESIDENTIAL 243.04
277-181-18-00 1 1.00 RESIDENTIAL 243.04
277-181-19-00 1 1.00 RESIDENTIAL 243.04
277-181-21-00 1 1.00 RESIDENTIAL 243.04
277-181-22-00 1 1.00 RESIDENTIAL 243.04
277-181-23-00 1 1.00 RESIDENTIAL 243.04
277-181-24-00 1 1.00 RESIDENTIAL 243.04
277-181-25-00 1 1.00 RESIDENTIAL 243.04
277-181-30-00 1 1.00 RESIDENTIAL 243.04
277-190-02-00 1 1.00 RESIDENTIAL 243.04
277-190-03-00 1 1.00 RESIDENTIAL 243.04
277-190-04-00 1 1.00 RESIDENTIAL 243.04
277-190-05-00 1 1.00 RESIDENTIAL 243.04
277-190-06-00 1 1.00 RESIDENTIAL 243.04
277-190-07-00 1 1.00 RESIDENTIAL 243.04
277-190-08-00 1 1.00 RESIDENTIAL 243.04
277-190-09-00 1 1.00 RESIDENTIAL 243.04
277-190-10-00 1 1.00 RESIDENTIAL 243.04
277-190-11-00 1 1.00 RESIDENTIAL 243.04
277-190-12-00 1 1.00 RESIDENTIAL 243.04
277-190-13-00 1 1.00 RESIDENTIAL 243.04
277-190-14-00 1 1.00 RESIDENTIAL 243.04
277-190-16-00 1 1.00 RESIDENTIAL 243.04
277-190-17-00 1 1.00 RESIDENTIAL 243.04
277-190-18-00 1 1.00 RESIDENTIAL 243.04
277-190-19-00 1 1.00 RESIDENTIAL 243.04
277-190-20-00 1 1.00 RESIDENTIAL 243.04
277-190-21-00 1 1.00 RESIDENTIAL 243.04
277-190-22-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 5 of 18 27 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
277-190-23-00 1 1.00 RESIDENTIAL 243.04
277-190-24-00 1 1.00 RESIDENTIAL 243.04
277-190-25-00 1 1.00 RESIDENTIAL 243.04
277-190-30-00 1 1.00 RESIDENTIAL 243.04
277-190-33-00 1 1.00 RESIDENTIAL 243.04
277-191-04-00 1 1.00 RESIDENTIAL 243.04
277-191-05-00 1 1.00 RESIDENTIAL 243.04
277-191-06-00 1 1.00 RESIDENTIAL 243.04
277-191-07-00 1 1.00 RESIDENTIAL 243.04
277-191-08-00 1 1.00 RESIDENTIAL 243.04
277-191-09-00 1 1.00 RESIDENTIAL 243.04
277-191-10-00 1 1.00 RESIDENTIAL 243.04
277-191-13-00 1 1.00 RESIDENTIAL 243.04
277-191-14-00 1 1.00 RESIDENTIAL 243.04
277-191-17-00 1 1.00 RESIDENTIAL 243.04
277-191-19-00 1 1.00 RESIDENTIAL 243.04
277-191-21-00 1 1.00 RESIDENTIAL 243.04
277-191-22-00 1 1.00 RESIDENTIAL 243.04
277-191-23-00 1 1.00 RESIDENTIAL 243.04
277-200-01-00 1 1.00 RESIDENTIAL 243.04
277-200-02-00 1 1.00 RESIDENTIAL 243.04
277-200-03-00 1 1.00 RESIDENTIAL 243.04
277-200-04-00 1 1.00 RESIDENTIAL 243.04
277-200-07-00 1 1.00 RESIDENTIAL 243.04
277-200-08-00 1 1.00 RESIDENTIAL 243.04
277-200-09-00 1 1.00 RESIDENTIAL 243.04
277-200-10-00 1 1.00 RESIDENTIAL 243.04
277-200-11-00 1 1.00 RESIDENTIAL 243.04
277-200-12-00 1 1.00 RESIDENTIAL 243.04
277-200-13-00 1 1.00 RESIDENTIAL 243.04
277-200-14-00 1 1.00 RESIDENTIAL 243.04
277-200-20-00 1 1.00 RESIDENTIAL 243.04
277-200-22-00 1 1.00 RESIDENTIAL 243.04
277-201-01-00 1 1.00 RESIDENTIAL 243.04
277-201-02-00 1 1.00 RESIDENTIAL 243.04
277-201-03-00 1 1.00 RESIDENTIAL 243.04
277-201-04-00 1 1.00 RESIDENTIAL 243.04
277-201-05-00 1 1.00 RESIDENTIAL 243.04
277-201-06-00 1 1.00 RESIDENTIAL 243.04
277-201-07-00 1 1.00 RESIDENTIAL 243.04
277-201-08-00 1 1.00 RESIDENTIAL 243.04
277-201-09-00 1 1.00 RESIDENTIAL 243.04
277-201-10-00 1 1.00 RESIDENTIAL 243.04
277-201-11-00 1 1.00 RESIDENTIAL 243.04
277-201-12-00 1 1.00 RESIDENTIAL 243.04
277-201-13-00 1 1.00 RESIDENTIAL 243.04
277-201-14-00 1 1.00 RESIDENTIAL 243.04
277-201-15-00 1 1.00 RESIDENTIAL 243.04
277-201-16-00 1 1.00 RESIDENTIAL 243.04
277-201-17-00 1 1.00 RESIDENTIAL 243.04
277-201-18-00 1 1.00 RESIDENTIAL 243.04
277-201-19-00 1 1.00 RESIDENTIAL 243.04
277-201-20-00 1 1.00 RESIDENTIAL 243.04
277-201-21-00 1 1.00 RESIDENTIAL 243.04
277-201-22-00 1 1.00 RESIDENTIAL 243.04
277-201-23-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 6 of 18 28 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
277-201-30-00 1 1.00 RESIDENTIAL 243.04
277-201-32-00 1 1.00 RESIDENTIAL 243.04
277-202-01-00 1 1.00 RESIDENTIAL 243.04
277-202-02-00 1 1.00 RESIDENTIAL 243.04
277-202-03-00 1 1.00 RESIDENTIAL 243.04
277-202-04-00 1 1.00 RESIDENTIAL 243.04
277-202-05-00 1 1.00 RESIDENTIAL 243.04
277-202-06-00 1 1.00 RESIDENTIAL 243.04
277-202-07-00 1 1.00 RESIDENTIAL 243.04
277-202-10-00 1 1.00 RESIDENTIAL 243.04
277-202-11-00 1 1.00 RESIDENTIAL 243.04
277-202-12-00 1 1.00 RESIDENTIAL 243.04
277-202-13-00 1 1.00 RESIDENTIAL 243.04
277-202-14-00 1 1.00 RESIDENTIAL 243.04
277-202-15-00 1 1.00 RESIDENTIAL 243.04
277-202-16-00 1 1.00 RESIDENTIAL 243.04
277-202-17-00 1 1.00 RESIDENTIAL 243.04
277-202-18-00 1 1.00 RESIDENTIAL 243.04
277-202-19-00 1 1.00 RESIDENTIAL 243.04
277-202-20-00 1 1.00 RESIDENTIAL 243.04
277-202-21-00 1 1.00 RESIDENTIAL 243.04
277-202-22-00 1 1.00 RESIDENTIAL 243.04
277-202-23-00 1 1.00 RESIDENTIAL 243.04
277-202-24-00 1 1.00 RESIDENTIAL 243.04
277-202-34-00 1 1.00 RESIDENTIAL 243.04
277-210-03-00 1 1.00 RESIDENTIAL 243.04
277-210-04-00 1 1.00 RESIDENTIAL 243.04
277-210-05-00 1 1.00 RESIDENTIAL 243.04
277-210-06-00 1 1.00 RESIDENTIAL 243.04
277-210-07-00 1 1.00 RESIDENTIAL 243.04
277-210-08-00 1 1.00 RESIDENTIAL 243.04
277-210-09-00 1 1.00 RESIDENTIAL 243.04
277-210-10-00 1 1.00 RESIDENTIAL 243.04
277-210-13-00 1 1.00 RESIDENTIAL 243.04
277-220-01-00 1 1.00 RESIDENTIAL 243.04
277-220-02-00 1 1.00 RESIDENTIAL 243.04
277-220-03-00 1 1.00 RESIDENTIAL 243.04
277-220-04-00 1 1.00 RESIDENTIAL 243.04
277-220-05-00 1 1.00 RESIDENTIAL 243.04
277-220-06-00 1 1.00 RESIDENTIAL 243.04
277-220-07-00 1 1.00 RESIDENTIAL 243.04
277-220-08-00 1 1.00 RESIDENTIAL 243.04
277-220-09-00 1 1.00 RESIDENTIAL 243.04
277-220-10-00 1 1.00 RESIDENTIAL 243.04
277-220-11-00 1 1.00 RESIDENTIAL 243.04
277-220-12-00 1 1.00 RESIDENTIAL 243.04
277-220-13-00 1 1.00 RESIDENTIAL 243.04
277-220-14-00 1 1.00 RESIDENTIAL 243.04
277-220-15-00 1 1.00 RESIDENTIAL 243.04
277-220-16-00 1 1.00 RESIDENTIAL 243.04
277-220-17-00 1 1.00 RESIDENTIAL 243.04
277-220-18-00 1 1.00 RESIDENTIAL 243.04
277-220-19-00 1 1.00 RESIDENTIAL 243.04
277-220-20-00 1 1.00 RESIDENTIAL 243.04
277-220-21-00 1 1.00 RESIDENTIAL 243.04
277-220-22-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 7 of 18 29 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
277-220-23-00 1 1.00 RESIDENTIAL 243.04
277-220-24-00 1 1.00 RESIDENTIAL 243.04
277-220-25-00 1 1.00 RESIDENTIAL 243.04
277-220-26-00 1 1.00 RESIDENTIAL 243.04
277-220-27-00 1 1.00 RESIDENTIAL 243.04
277-220-28-00 1 1.00 RESIDENTIAL 243.04
277-220-29-00 1 1.00 RESIDENTIAL 243.04
277-220-30-00 1 1.00 RESIDENTIAL 243.04
277-220-31-00 1 1.00 RESIDENTIAL 243.04
277-220-32-00 1 1.00 RESIDENTIAL 243.04
277-220-33-00 1 1.00 RESIDENTIAL 243.04
277-220-34-00 1 1.00 RESIDENTIAL 243.04
277-220-35-00 1 1.00 RESIDENTIAL 243.04
277-220-36-00 1 1.00 RESIDENTIAL 243.04
277-220-37-00 1 1.00 RESIDENTIAL 243.04
277-220-38-00 1 1.00 RESIDENTIAL 243.04
277-220-39-00 1 1.00 RESIDENTIAL 243.04
277-230-01-00 1 1.00 RESIDENTIAL 243.04
277-230-02-00 1 1.00 RESIDENTIAL 243.04
277-230-03-00 1 1.00 RESIDENTIAL 243.04
277-230-04-00 1 1.00 RESIDENTIAL 243.04
277-230-05-00 1 1.00 RESIDENTIAL 243.04
277-230-06-00 1 1.00 RESIDENTIAL 243.04
277-230-07-00 1 1.00 RESIDENTIAL 243.04
277-230-09-00 1 1.00 RESIDENTIAL 243.04
277-230-10-00 1 1.00 RESIDENTIAL 243.04
277-230-13-00 1 1.00 RESIDENTIAL 243.04
277-230-14-00 1 1.00 RESIDENTIAL 243.04
277-230-15-00 1 1.00 RESIDENTIAL 243.04
277-230-16-00 1 1.00 RESIDENTIAL 243.04
277-240-19-00 1 1.00 RESIDENTIAL 243.04
277-240-20-00 1 1.00 RESIDENTIAL 243.04
277-240-21-00 1 1.00 RESIDENTIAL 243.04
277-240-22-00 1 1.00 RESIDENTIAL 243.04
277-240-23-00 1 1.00 RESIDENTIAL 243.04
277-240-24-00 1 1.00 RESIDENTIAL 243.04
277-240-25-00 1 1.00 RESIDENTIAL 243.04
277-240-26-00 1 1.00 RESIDENTIAL 243.04
277-240-27-00 1 1.00 RESIDENTIAL 243.04
277-240-28-00 1 1.00 RESIDENTIAL 243.04
277-240-29-00 1 1.00 RESIDENTIAL 243.04
277-240-30-00 1 1.00 RESIDENTIAL 243.04
277-240-31-00 1 1.00 RESIDENTIAL 243.04
277-240-32-00 1 1.00 RESIDENTIAL 243.04
277-240-33-00 1 1.00 RESIDENTIAL 243.04
277-240-34-00 1 1.00 RESIDENTIAL 243.04
277-241-18-00 1 1.00 RESIDENTIAL 243.04
277-241-19-00 1 1.00 RESIDENTIAL 243.04
277-241-20-00 1 1.00 RESIDENTIAL 243.04
277-241-21-00 1 1.00 RESIDENTIAL 243.04
277-241-22-00 1 1.00 RESIDENTIAL 243.04
277-241-23-00 1 1.00 RESIDENTIAL 243.04
277-241-24-00 1 1.00 RESIDENTIAL 243.04
277-241-25-00 1 1.00 RESIDENTIAL 243.04
277-241-26-00 1 1.00 RESIDENTIAL 243.04
277-241-27-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 8 of 18 30 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
277-241-28-00 1 1.00 RESIDENTIAL 243.04
277-241-29-00 1 1.00 RESIDENTIAL 243.04
277-244-01-00 1 1.00 RESIDENTIAL 243.04
277-246-01-00 1 1.00 RESIDENTIAL 243.04
278-170-77-00 1 1.00 RESIDENTIAL 243.04
278-170-78-00 1 1.00 RESIDENTIAL 243.04
278-170-81-00 1 1.00 RESIDENTIAL 243.04
278-170-82-00 1 1.00 RESIDENTIAL 243.04
278-170-83-00 1 1.00 RESIDENTIAL 243.04
278-170-84-00 1 1.00 RESIDENTIAL 243.04
278-170-85-00 1 1.00 RESIDENTIAL 243.04
278-170-86-00 1 1.00 RESIDENTIAL 243.04
278-170-87-00 1 1.00 RESIDENTIAL 243.04
278-170-88-00 1 1.00 RESIDENTIAL 243.04
278-170-89-00 1 1.00 RESIDENTIAL 243.04
278-170-90-00 1 1.00 RESIDENTIAL 243.04
278-170-94-00 1 1.00 RESIDENTIAL 243.04
278-170-95-00 1 1.00 RESIDENTIAL 243.04
278-170-96-00 1 1.00 RESIDENTIAL 243.04
278-170-97-00 1 1.00 RESIDENTIAL 243.04
278-280-34-00 1 1.00 RESIDENTIAL 243.04
278-280-37-00 1 1.00 RESIDENTIAL 243.04
278-280-43-00 1 1.00 RESIDENTIAL 243.04
278-280-44-00 1 1.00 RESIDENTIAL 243.04
278-321-09-00 1 1.00 RESIDENTIAL 243.04
278-423-01-00 1 1.00 RESIDENTIAL 243.04
278-423-02-00 1 1.00 RESIDENTIAL 243.04
278-423-03-00 1 1.00 RESIDENTIAL 243.04
278-423-04-00 1 1.00 RESIDENTIAL 243.04
278-423-05-00 1 1.00 RESIDENTIAL 243.04
278-423-06-00 1 1.00 RESIDENTIAL 243.04
278-423-07-00 1 1.00 RESIDENTIAL 243.04
278-423-08-00 1 1.00 RESIDENTIAL 243.04
278-423-09-00 1 1.00 RESIDENTIAL 243.04
278-423-12-00 1 1.00 RESIDENTIAL 243.04
278-423-13-00 1 1.00 RESIDENTIAL 243.04
278-423-14-00 1 1.00 RESIDENTIAL 243.04
278-423-15-00 1 1.00 RESIDENTIAL 243.04
278-423-16-00 1 1.00 RESIDENTIAL 243.04
278-423-17-00 1 1.00 RESIDENTIAL 243.04
278-423-18-00 1 1.00 RESIDENTIAL 243.04
278-423-19-00 1 1.00 RESIDENTIAL 243.04
278-423-20-00 1 1.00 RESIDENTIAL 243.04
278-423-21-00 1 1.00 RESIDENTIAL 243.04
278-423-22-00 1 1.00 RESIDENTIAL 243.04
278-423-23-00 1 1.00 RESIDENTIAL 243.04
278-423-24-00 1 1.00 RESIDENTIAL 243.04
278-423-25-00 1 1.00 RESIDENTIAL 243.04
278-423-26-00 1 1.00 RESIDENTIAL 243.04
278-423-27-00 1 1.00 RESIDENTIAL 243.04
278-423-28-00 1 1.00 RESIDENTIAL 243.04
278-423-29-00 1 1.00 RESIDENTIAL 243.04
278-423-30-00 1 1.00 RESIDENTIAL 243.04
278-423-32-00 1 1.00 RESIDENTIAL 243.04
278-423-34-00 1 1.00 RESIDENTIAL 243.04
278-424-01-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 9 of 18 31 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
278-424-02-00 1 1.00 RESIDENTIAL 243.04
278-424-03-00 1 1.00 RESIDENTIAL 243.04
278-424-04-00 1 1.00 RESIDENTIAL 243.04
278-424-05-00 1 1.00 RESIDENTIAL 243.04
278-424-06-00 1 1.00 RESIDENTIAL 243.04
278-424-07-00 1 1.00 RESIDENTIAL 243.04
278-424-08-00 1 1.00 RESIDENTIAL 243.04
278-424-09-00 1 1.00 RESIDENTIAL 243.04
278-424-10-00 1 1.00 RESIDENTIAL 243.04
278-424-11-00 1 1.00 RESIDENTIAL 243.04
278-424-12-00 1 1.00 RESIDENTIAL 243.04
278-424-13-00 1 1.00 RESIDENTIAL 243.04
278-424-14-00 1 1.00 RESIDENTIAL 243.04
278-424-15-00 1 1.00 RESIDENTIAL 243.04
278-424-16-00 1 1.00 RESIDENTIAL 243.04
278-424-17-00 1 1.00 RESIDENTIAL 243.04
278-424-18-00 1 1.00 RESIDENTIAL 243.04
278-424-19-00 1 1.00 RESIDENTIAL 243.04
278-424-20-00 1 1.00 RESIDENTIAL 243.04
278-424-21-00 1 1.00 RESIDENTIAL 243.04
278-424-22-00 1 1.00 RESIDENTIAL 243.04
278-424-23-00 1 1.00 RESIDENTIAL 243.04
278-424-24-00 1 1.00 RESIDENTIAL 243.04
278-424-25-00 1 1.00 RESIDENTIAL 243.04
278-424-26-00 1 1.00 RESIDENTIAL 243.04
278-424-27-00 1 1.00 RESIDENTIAL 243.04
278-424-28-00 1 1.00 RESIDENTIAL 243.04
278-424-29-00 1 1.00 RESIDENTIAL 243.04
278-424-30-00 1 1.00 RESIDENTIAL 243.04
278-424-31-00 1 1.00 RESIDENTIAL 243.04
278-424-32-00 1 1.00 RESIDENTIAL 243.04
278-424-33-00 1 1.00 RESIDENTIAL 243.04
278-424-34-00 1 1.00 RESIDENTIAL 243.04
278-424-35-00 1 1.00 RESIDENTIAL 243.04
278-424-36-00 1 1.00 RESIDENTIAL 243.04
278-424-37-00 1 1.00 RESIDENTIAL 243.04
278-424-38-00 1 1.00 RESIDENTIAL 243.04
278-424-39-00 1 1.00 RESIDENTIAL 243.04
278-424-40-00 1 1.00 RESIDENTIAL 243.04
278-424-41-00 1 1.00 RESIDENTIAL 243.04
278-424-42-00 1 1.00 RESIDENTIAL 243.04
278-424-43-00 1 1.00 RESIDENTIAL 243.04
278-424-44-00 1 1.00 RESIDENTIAL 243.04
278-424-45-00 1 1.00 RESIDENTIAL 243.04
278-424-46-00 1 1.00 RESIDENTIAL 243.04
278-424-47-00 1 1.00 RESIDENTIAL 243.04
278-424-48-00 1 1.00 RESIDENTIAL 243.04
278-424-49-00 1 1.00 RESIDENTIAL 243.04
278-424-50-00 1 1.00 RESIDENTIAL 243.04
278-424-51-00 1 1.00 RESIDENTIAL 243.04
278-424-52-00 1 1.00 RESIDENTIAL 243.04
278-424-53-00 1 1.00 RESIDENTIAL 243.04
278-424-54-00 1 1.00 RESIDENTIAL 243.04
278-424-55-00 1 1.00 RESIDENTIAL 243.04
278-424-56-00 1 1.00 RESIDENTIAL 243.04
278-424-57-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 10 of 18 32 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
278-437-01-00 1 1.00 RESIDENTIAL 243.04
278-437-02-00 1 1.00 RESIDENTIAL 243.04
278-437-03-00 1 1.00 RESIDENTIAL 243.04
278-437-04-00 1 1.00 RESIDENTIAL 243.04
278-437-05-00 1 1.00 RESIDENTIAL 243.04
278-437-06-00 1 1.00 RESIDENTIAL 243.04
278-437-07-00 1 1.00 RESIDENTIAL 243.04
278-437-08-00 1 1.00 RESIDENTIAL 243.04
278-437-09-00 1 1.00 RESIDENTIAL 243.04
278-437-10-00 1 1.00 RESIDENTIAL 243.04
278-437-11-00 1 1.00 RESIDENTIAL 243.04
278-437-12-00 1 1.00 RESIDENTIAL 243.04
278-437-13-00 1 1.00 RESIDENTIAL 243.04
278-437-14-00 1 1.00 RESIDENTIAL 243.04
278-437-15-00 1 1.00 RESIDENTIAL 243.04
278-437-16-00 1 1.00 RESIDENTIAL 243.04
278-437-17-00 1 1.00 RESIDENTIAL 243.04
278-437-18-00 1 1.00 RESIDENTIAL 243.04
278-437-19-00 1 1.00 RESIDENTIAL 243.04
278-437-20-00 1 1.00 RESIDENTIAL 243.04
278-437-21-00 1 1.00 RESIDENTIAL 243.04
278-437-22-00 1 1.00 RESIDENTIAL 243.04
278-437-23-00 1 1.00 RESIDENTIAL 243.04
278-437-24-00 1 1.00 RESIDENTIAL 243.04
278-437-25-00 1 1.00 RESIDENTIAL 243.04
278-437-26-00 1 1.00 RESIDENTIAL 243.04
278-437-27-00 1 1.00 RESIDENTIAL 243.04
278-437-28-00 1 1.00 RESIDENTIAL 243.04
278-437-29-00 1 1.00 RESIDENTIAL 243.04
278-437-30-00 1 1.00 RESIDENTIAL 243.04
278-437-31-00 1 1.00 RESIDENTIAL 243.04
278-437-32-00 1 1.00 RESIDENTIAL 243.04
278-437-33-00 1 1.00 RESIDENTIAL 243.04
278-437-34-00 1 1.00 RESIDENTIAL 243.04
278-437-35-00 1 1.00 RESIDENTIAL 243.04
278-437-36-00 1 1.00 RESIDENTIAL 243.04
278-437-37-00 1 1.00 RESIDENTIAL 243.04
278-437-38-00 1 1.00 RESIDENTIAL 243.04
278-437-39-00 1 1.00 RESIDENTIAL 243.04
278-437-40-00 1 1.00 RESIDENTIAL 243.04
278-437-41-00 1 1.00 RESIDENTIAL 243.04
278-437-42-00 1 1.00 RESIDENTIAL 243.04
278-437-43-00 1 1.00 RESIDENTIAL 243.04
278-437-44-00 1 1.00 RESIDENTIAL 243.04
278-437-45-00 1 1.00 RESIDENTIAL 243.04
278-437-46-00 1 1.00 RESIDENTIAL 243.04
278-437-47-00 1 1.00 RESIDENTIAL 243.04
278-437-48-00 1 1.00 RESIDENTIAL 243.04
278-437-49-00 1 1.00 RESIDENTIAL 243.04
278-437-50-00 1 1.00 RESIDENTIAL 243.04
278-437-51-00 1 1.00 RESIDENTIAL 243.04
278-437-52-00 1 1.00 RESIDENTIAL 243.04
278-437-53-00 1 1.00 RESIDENTIAL 243.04
278-437-54-00 1 1.00 RESIDENTIAL 243.04
278-437-55-00 1 1.00 RESIDENTIAL 243.04
278-437-56-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 11 of 18 33 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
278-437-57-00 1 1.00 RESIDENTIAL 243.04
278-437-58-00 1 1.00 RESIDENTIAL 243.04
278-437-59-00 1 1.00 RESIDENTIAL 243.04
278-437-60-00 1 1.00 RESIDENTIAL 243.04
278-437-61-00 1 1.00 RESIDENTIAL 243.04
278-437-62-00 1 1.00 RESIDENTIAL 243.04
278-437-63-00 1 1.00 RESIDENTIAL 243.04
278-437-64-00 1 1.00 RESIDENTIAL 243.04
278-437-65-00 1 1.00 RESIDENTIAL 243.04
278-437-66-00 1 1.00 RESIDENTIAL 243.04
278-437-67-00 1 1.00 RESIDENTIAL 243.04
278-437-68-00 1 1.00 RESIDENTIAL 243.04
278-437-69-00 1 1.00 RESIDENTIAL 243.04
278-437-70-00 1 1.00 RESIDENTIAL 243.04
278-437-71-00 1 1.00 RESIDENTIAL 243.04
278-438-01-00 1 1.00 RESIDENTIAL 243.04
278-438-02-00 1 1.00 RESIDENTIAL 243.04
278-438-03-00 1 1.00 RESIDENTIAL 243.04
278-438-04-00 1 1.00 RESIDENTIAL 243.04
278-438-05-00 1 1.00 RESIDENTIAL 243.04
278-438-06-00 1 1.00 RESIDENTIAL 243.04
278-438-07-00 1 1.00 RESIDENTIAL 243.04
278-438-08-00 1 1.00 RESIDENTIAL 243.04
278-438-09-00 1 1.00 RESIDENTIAL 243.04
278-438-10-00 1 1.00 RESIDENTIAL 243.04
278-438-11-00 1 1.00 RESIDENTIAL 243.04
278-438-12-00 1 1.00 RESIDENTIAL 243.04
278-438-13-00 1 1.00 RESIDENTIAL 243.04
278-438-14-00 1 1.00 RESIDENTIAL 243.04
278-438-15-00 1 1.00 RESIDENTIAL 243.04
278-438-16-00 1 1.00 RESIDENTIAL 243.04
278-438-17-00 1 1.00 RESIDENTIAL 243.04
278-438-18-00 1 1.00 RESIDENTIAL 243.04
278-438-19-00 1 1.00 RESIDENTIAL 243.04
278-438-20-00 1 1.00 RESIDENTIAL 243.04
278-438-21-00 1 1.00 RESIDENTIAL 243.04
278-438-22-00 1 1.00 RESIDENTIAL 243.04
278-438-23-00 1 1.00 RESIDENTIAL 243.04
278-438-24-00 1 1.00 RESIDENTIAL 243.04
278-438-25-00 1 1.00 RESIDENTIAL 243.04
278-438-26-00 1 1.00 RESIDENTIAL 243.04
278-438-27-00 1 1.00 RESIDENTIAL 243.04
278-438-28-00 1 1.00 RESIDENTIAL 243.04
278-438-29-00 1 1.00 RESIDENTIAL 243.04
278-438-30-00 1 1.00 RESIDENTIAL 243.04
278-438-31-00 1 1.00 RESIDENTIAL 243.04
278-438-32-00 1 1.00 RESIDENTIAL 243.04
278-438-33-00 1 1.00 RESIDENTIAL 243.04
278-438-34-00 1 1.00 RESIDENTIAL 243.04
278-438-35-00 1 1.00 RESIDENTIAL 243.04
278-438-36-00 1 1.00 RESIDENTIAL 243.04
278-438-37-00 1 1.00 RESIDENTIAL 243.04
278-438-38-00 1 1.00 RESIDENTIAL 243.04
278-438-39-00 1 1.00 RESIDENTIAL 243.04
278-438-40-00 1 1.00 RESIDENTIAL 243.04
278-438-41-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 12 of 18 34 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
278-438-42-00 1 1.00 RESIDENTIAL 243.04
278-438-43-00 1 1.00 RESIDENTIAL 243.04
278-438-44-00 1 1.00 RESIDENTIAL 243.04
278-438-45-00 1 1.00 RESIDENTIAL 243.04
278-438-46-00 1 1.00 RESIDENTIAL 243.04
278-438-47-00 1 1.00 RESIDENTIAL 243.04
278-438-48-00 1 1.00 RESIDENTIAL 243.04
278-438-49-00 1 1.00 RESIDENTIAL 243.04
278-438-50-00 1 1.00 RESIDENTIAL 243.04
278-438-51-00 1 1.00 RESIDENTIAL 243.04
278-438-52-00 1 1.00 RESIDENTIAL 243.04
278-438-53-00 1 1.00 RESIDENTIAL 243.04
278-438-54-00 1 1.00 RESIDENTIAL 243.04
278-438-55-00 1 1.00 RESIDENTIAL 243.04
278-438-56-00 1 1.00 RESIDENTIAL 243.04
278-438-57-00 1 1.00 RESIDENTIAL 243.04
278-438-58-00 1 1.00 RESIDENTIAL 243.04
278-438-59-00 1 1.00 RESIDENTIAL 243.04
278-438-60-00 1 1.00 RESIDENTIAL 243.04
278-438-61-00 1 1.00 RESIDENTIAL 243.04
278-438-62-00 1 1.00 RESIDENTIAL 243.04
278-438-63-00 1 1.00 RESIDENTIAL 243.04
278-438-64-00 1 1.00 RESIDENTIAL 243.04
278-438-65-00 1 1.00 RESIDENTIAL 243.04
278-438-66-00 1 1.00 RESIDENTIAL 243.04
278-438-67-00 1 1.00 RESIDENTIAL 243.04
278-438-68-00 1 1.00 RESIDENTIAL 243.04
278-438-69-00 1 1.00 RESIDENTIAL 243.04
278-438-70-00 1 1.00 RESIDENTIAL 243.04
278-438-71-00 1 1.00 RESIDENTIAL 243.04
278-438-72-00 1 1.00 RESIDENTIAL 243.04
278-438-73-00 1 1.00 RESIDENTIAL 243.04
278-441-01-00 1 1.00 RESIDENTIAL 243.04
278-441-02-00 1 1.00 RESIDENTIAL 243.04
278-441-03-00 1 1.00 RESIDENTIAL 243.04
278-441-04-00 1 1.00 RESIDENTIAL 243.04
278-441-05-00 1 1.00 RESIDENTIAL 243.04
278-441-06-00 1 1.00 RESIDENTIAL 243.04
278-441-07-00 1 1.00 RESIDENTIAL 243.04
278-441-08-00 1 1.00 RESIDENTIAL 243.04
278-441-09-00 1 1.00 RESIDENTIAL 243.04
278-441-10-00 1 1.00 RESIDENTIAL 243.04
278-441-11-00 1 1.00 RESIDENTIAL 243.04
278-441-12-00 1 1.00 RESIDENTIAL 243.04
278-441-13-00 1 1.00 RESIDENTIAL 243.04
278-441-14-00 1 1.00 RESIDENTIAL 243.04
278-441-15-00 1 1.00 RESIDENTIAL 243.04
278-441-16-00 1 1.00 RESIDENTIAL 243.04
278-441-17-00 1 1.00 RESIDENTIAL 243.04
278-441-18-00 1 1.00 RESIDENTIAL 243.04
278-441-19-00 1 1.00 RESIDENTIAL 243.04
278-441-20-00 1 1.00 RESIDENTIAL 243.04
278-441-21-00 1 1.00 RESIDENTIAL 243.04
278-441-22-00 1 1.00 RESIDENTIAL 243.04
278-441-23-00 1 1.00 RESIDENTIAL 243.04
278-441-24-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 13 of 18 35 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
278-441-25-00 1 1.00 RESIDENTIAL 243.04
278-441-26-00 1 1.00 RESIDENTIAL 243.04
278-441-27-00 1 1.00 RESIDENTIAL 243.04
278-441-28-00 1 1.00 RESIDENTIAL 243.04
278-441-29-00 1 1.00 RESIDENTIAL 243.04
278-441-30-00 1 1.00 RESIDENTIAL 243.04
278-441-31-00 1 1.00 RESIDENTIAL 243.04
278-441-32-00 1 1.00 RESIDENTIAL 243.04
278-441-33-00 1 1.00 RESIDENTIAL 243.04
278-441-34-00 1 1.00 RESIDENTIAL 243.04
278-441-35-00 1 1.00 RESIDENTIAL 243.04
278-441-36-00 1 1.00 RESIDENTIAL 243.04
278-441-37-00 1 1.00 RESIDENTIAL 243.04
278-441-38-00 1 1.00 RESIDENTIAL 243.04
278-441-39-00 1 1.00 RESIDENTIAL 243.04
278-441-40-00 1 1.00 RESIDENTIAL 243.04
278-441-41-00 1 1.00 RESIDENTIAL 243.04
278-441-42-00 1 1.00 RESIDENTIAL 243.04
278-441-43-00 1 1.00 RESIDENTIAL 243.04
278-441-44-00 1 1.00 RESIDENTIAL 243.04
278-441-45-00 1 1.00 RESIDENTIAL 243.04
278-442-01-00 1 1.00 RESIDENTIAL 243.04
278-442-02-00 1 1.00 RESIDENTIAL 243.04
278-442-03-00 1 1.00 RESIDENTIAL 243.04
278-442-04-00 1 1.00 RESIDENTIAL 243.04
278-442-05-00 1 1.00 RESIDENTIAL 243.04
278-442-06-00 1 1.00 RESIDENTIAL 243.04
278-442-07-00 1 1.00 RESIDENTIAL 243.04
278-442-08-00 1 1.00 RESIDENTIAL 243.04
278-442-09-00 1 1.00 RESIDENTIAL 243.04
278-442-10-00 1 1.00 RESIDENTIAL 243.04
278-442-11-00 1 1.00 RESIDENTIAL 243.04
278-442-12-00 1 1.00 RESIDENTIAL 243.04
278-442-13-00 1 1.00 RESIDENTIAL 243.04
278-442-14-00 1 1.00 RESIDENTIAL 243.04
278-442-15-00 1 1.00 RESIDENTIAL 243.04
278-442-16-00 1 1.00 RESIDENTIAL 243.04
278-442-17-00 1 1.00 RESIDENTIAL 243.04
278-442-18-00 1 1.00 RESIDENTIAL 243.04
278-442-19-00 1 1.00 RESIDENTIAL 243.04
278-442-20-00 1 1.00 RESIDENTIAL 243.04
278-442-21-00 1 1.00 RESIDENTIAL 243.04
278-442-22-00 1 1.00 RESIDENTIAL 243.04
278-442-23-00 1 1.00 RESIDENTIAL 243.04
278-442-24-00 1 1.00 RESIDENTIAL 243.04
278-442-25-00 1 1.00 RESIDENTIAL 243.04
278-442-26-00 1 1.00 RESIDENTIAL 243.04
278-442-27-00 1 1.00 RESIDENTIAL 243.04
278-442-28-00 1 1.00 RESIDENTIAL 243.04
278-442-29-00 1 1.00 RESIDENTIAL 243.04
278-442-30-00 1 1.00 RESIDENTIAL 243.04
278-442-31-00 1 1.00 RESIDENTIAL 243.04
278-442-32-00 1 1.00 RESIDENTIAL 243.04
278-442-33-00 1 1.00 RESIDENTIAL 243.04
278-442-57-00 1 1.00 RESIDENTIAL 243.04
278-442-58-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 14 of 18 36 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
278-442-62-00 1 1.00 RESIDENTIAL 243.04
278-442-64-00 1 1.00 RESIDENTIAL 243.04
278-442-66-00 1 1.00 RESIDENTIAL 243.04
278-450-03-00 1 1.00 RESIDENTIAL 243.04
278-450-04-00 1 1.00 RESIDENTIAL 243.04
278-450-05-00 1 1.00 RESIDENTIAL 243.04
278-450-06-00 1 1.00 RESIDENTIAL 243.04
278-450-07-00 1 1.00 RESIDENTIAL 243.04
278-450-08-00 1 1.00 RESIDENTIAL 243.04
278-450-09-00 1 1.00 RESIDENTIAL 243.04
278-450-10-00 1 1.00 RESIDENTIAL 243.04
278-450-11-00 1 1.00 RESIDENTIAL 243.04
278-450-12-00 1 1.00 RESIDENTIAL 243.04
278-450-13-00 1 1.00 RESIDENTIAL 243.04
278-450-14-00 1 1.00 RESIDENTIAL 243.04
278-450-15-00 1 1.00 RESIDENTIAL 243.04
278-450-16-00 1 1.00 RESIDENTIAL 243.04
278-450-17-00 1 1.00 RESIDENTIAL 243.04
278-450-18-00 1 1.00 RESIDENTIAL 243.04
278-450-19-00 1 1.00 RESIDENTIAL 243.04
278-450-20-00 1 1.00 RESIDENTIAL 243.04
278-450-21-00 1 1.00 RESIDENTIAL 243.04
278-450-32-00 1 1.00 RESIDENTIAL 243.04
278-450-36-00 1 1.00 RESIDENTIAL 243.04
278-461-01-00 1 1.00 RESIDENTIAL 243.04
278-461-02-00 1 1.00 RESIDENTIAL 243.04
278-461-03-00 1 1.00 RESIDENTIAL 243.04
278-461-04-00 1 1.00 RESIDENTIAL 243.04
278-461-05-00 1 1.00 RESIDENTIAL 243.04
278-461-06-00 1 1.00 RESIDENTIAL 243.04
278-461-07-00 1 1.00 RESIDENTIAL 243.04
278-461-08-00 1 1.00 RESIDENTIAL 243.04
278-461-09-00 1 1.00 RESIDENTIAL 243.04
278-461-10-00 1 1.00 RESIDENTIAL 243.04
278-461-11-00 1 1.00 RESIDENTIAL 243.04
278-461-12-00 1 1.00 RESIDENTIAL 243.04
278-461-13-00 1 1.00 RESIDENTIAL 243.04
278-461-14-00 1 1.00 RESIDENTIAL 243.04
278-461-15-00 1 1.00 RESIDENTIAL 243.04
278-461-16-00 1 1.00 RESIDENTIAL 243.04
278-461-17-00 1 1.00 RESIDENTIAL 243.04
278-461-18-00 1 1.00 RESIDENTIAL 243.04
278-461-19-00 1 1.00 RESIDENTIAL 243.04
278-461-20-00 1 1.00 RESIDENTIAL 243.04
278-461-21-00 1 1.00 RESIDENTIAL 243.04
278-461-22-00 1 1.00 RESIDENTIAL 243.04
278-461-23-00 1 1.00 RESIDENTIAL 243.04
278-461-24-00 1 1.00 RESIDENTIAL 243.04
278-461-25-00 1 1.00 RESIDENTIAL 243.04
278-461-26-00 1 1.00 RESIDENTIAL 243.04
278-461-27-00 1 1.00 RESIDENTIAL 243.04
278-461-28-00 1 1.00 RESIDENTIAL 243.04
278-461-29-00 1 1.00 RESIDENTIAL 243.04
278-461-30-00 1 1.00 RESIDENTIAL 243.04
278-461-31-00 1 1.00 RESIDENTIAL 243.04
278-461-32-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 15 of 18 37 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
278-461-33-00 1 1.00 RESIDENTIAL 243.04
278-461-34-00 1 1.00 RESIDENTIAL 243.04
278-462-01-00 1 1.00 RESIDENTIAL 243.04
278-462-02-00 1 1.00 RESIDENTIAL 243.04
278-462-03-00 1 1.00 RESIDENTIAL 243.04
278-462-04-00 1 1.00 RESIDENTIAL 243.04
278-462-05-00 1 1.00 RESIDENTIAL 243.04
278-462-06-00 1 1.00 RESIDENTIAL 243.04
278-462-07-00 1 1.00 RESIDENTIAL 243.04
278-462-08-00 1 1.00 RESIDENTIAL 243.04
278-462-09-00 1 1.00 RESIDENTIAL 243.04
278-462-10-00 1 1.00 RESIDENTIAL 243.04
278-462-11-00 1 1.00 RESIDENTIAL 243.04
278-462-12-00 1 1.00 RESIDENTIAL 243.04
278-462-13-00 1 1.00 RESIDENTIAL 243.04
278-462-14-00 1 1.00 RESIDENTIAL 243.04
278-462-15-00 1 1.00 RESIDENTIAL 243.04
278-462-16-00 1 1.00 RESIDENTIAL 243.04
278-462-17-00 1 1.00 RESIDENTIAL 243.04
278-462-18-00 1 1.00 RESIDENTIAL 243.04
278-462-19-00 1 1.00 RESIDENTIAL 243.04
278-462-20-00 1 1.00 RESIDENTIAL 243.04
278-462-21-00 1 1.00 RESIDENTIAL 243.04
278-462-22-00 1 1.00 RESIDENTIAL 243.04
278-462-23-00 1 1.00 RESIDENTIAL 243.04
278-462-24-00 1 1.00 RESIDENTIAL 243.04
278-462-25-00 1 1.00 RESIDENTIAL 243.04
278-462-26-00 1 1.00 RESIDENTIAL 243.04
278-462-27-00 1 1.00 RESIDENTIAL 243.04
278-462-28-00 1 1.00 RESIDENTIAL 243.04
278-462-29-00 1 1.00 RESIDENTIAL 243.04
278-462-30-00 1 1.00 RESIDENTIAL 243.04
278-462-31-00 1 1.00 RESIDENTIAL 243.04
278-462-34-00 1 1.00 RESIDENTIAL 243.04
278-462-35-00 1 1.00 RESIDENTIAL 243.04
278-462-36-00 1 1.00 RESIDENTIAL 243.04
278-462-37-00 1 1.00 RESIDENTIAL 243.04
278-462-38-00 1 1.00 RESIDENTIAL 243.04
278-462-39-00 1 1.00 RESIDENTIAL 243.04
278-462-44-00 1 1.00 RESIDENTIAL 243.04
278-462-45-00 1 1.00 RESIDENTIAL 243.04
321-011-42-00 1 1.00 RESIDENTIAL 243.04
321-011-43-00 1 1.00 RESIDENTIAL 243.04
321-011-44-00 1 1.00 RESIDENTIAL 243.04
321-011-45-00 1 1.00 RESIDENTIAL 243.04
321-011-48-00 1 1.00 RESIDENTIAL 243.04
321-400-01-00 1 1.00 RESIDENTIAL 243.04
321-400-02-00 1 1.00 RESIDENTIAL 243.04
321-400-03-00 1 1.00 RESIDENTIAL 243.04
321-400-04-00 1 1.00 RESIDENTIAL 243.04
321-400-05-00 1 1.00 RESIDENTIAL 243.04
321-400-06-00 1 1.00 RESIDENTIAL 243.04
321-400-07-00 1 1.00 RESIDENTIAL 243.04
321-400-08-00 1 1.00 RESIDENTIAL 243.04
321-400-09-00 1 1.00 RESIDENTIAL 243.04
321-400-10-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 16 of 18 38 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
321-400-11-00 1 1.00 RESIDENTIAL 243.04
321-400-12-00 1 1.00 RESIDENTIAL 243.04
321-400-13-00 1 1.00 RESIDENTIAL 243.04
321-400-14-00 1 1.00 RESIDENTIAL 243.04
321-400-15-00 1 1.00 RESIDENTIAL 243.04
321-400-16-00 1 1.00 RESIDENTIAL 243.04
321-400-17-00 1 1.00 RESIDENTIAL 243.04
321-400-18-00 1 1.00 RESIDENTIAL 243.04
321-400-19-00 1 1.00 RESIDENTIAL 243.04
321-400-20-00 1 1.00 RESIDENTIAL 243.04
321-400-21-00 1 1.00 RESIDENTIAL 243.04
321-400-22-00 1 1.00 RESIDENTIAL 243.04
321-400-23-00 1 1.00 RESIDENTIAL 243.04
321-400-24-00 1 1.00 RESIDENTIAL 243.04
321-400-25-00 1 1.00 RESIDENTIAL 243.04
321-400-26-00 1 1.00 RESIDENTIAL 243.04
321-400-27-00 1 1.00 RESIDENTIAL 243.04
321-400-28-00 1 1.00 RESIDENTIAL 243.04
321-400-29-00 1 1.00 RESIDENTIAL 243.04
321-400-30-00 1 1.00 RESIDENTIAL 243.04
321-400-31-00 1 1.00 RESIDENTIAL 243.04
321-400-32-00 1 1.00 RESIDENTIAL 243.04
321-410-01-00 1 1.00 RESIDENTIAL 243.04
321-410-02-00 1 1.00 RESIDENTIAL 243.04
321-410-03-00 1 1.00 RESIDENTIAL 243.04
321-410-04-00 1 1.00 RESIDENTIAL 243.04
321-410-05-00 1 1.00 RESIDENTIAL 243.04
321-410-06-00 1 1.00 RESIDENTIAL 243.04
321-410-07-00 1 1.00 RESIDENTIAL 243.04
321-410-08-00 1 1.00 RESIDENTIAL 243.04
321-410-09-00 1 1.00 RESIDENTIAL 243.04
321-410-10-00 1 1.00 RESIDENTIAL 243.04
321-410-11-00 1 1.00 RESIDENTIAL 243.04
321-410-12-00 1 1.00 RESIDENTIAL 243.04
321-410-13-00 1 1.00 RESIDENTIAL 243.04
321-410-14-00 1 1.00 RESIDENTIAL 243.04
321-410-15-00 1 1.00 RESIDENTIAL 243.04
321-410-16-00 1 1.00 RESIDENTIAL 243.04
321-410-17-00 1 1.00 RESIDENTIAL 243.04
321-410-18-00 1 1.00 RESIDENTIAL 243.04
321-410-19-00 1 1.00 RESIDENTIAL 243.04
321-410-20-00 1 1.00 RESIDENTIAL 243.04
321-410-21-00 1 1.00 RESIDENTIAL 243.04
321-410-22-00 1 1.00 RESIDENTIAL 243.04
321-410-23-00 1 1.00 RESIDENTIAL 243.04
321-410-24-00 1 1.00 RESIDENTIAL 243.04
321-410-25-00 1 1.00 RESIDENTIAL 243.04
321-410-26-00 1 1.00 RESIDENTIAL 243.04
321-410-27-00 1 1.00 RESIDENTIAL 243.04
321-410-28-00 1 1.00 RESIDENTIAL 243.04
321-410-29-00 1 1.00 RESIDENTIAL 243.04
321-410-30-00 1 1.00 RESIDENTIAL 243.04
321-410-31-00 1 1.00 RESIDENTIAL 243.04
321-410-32-00 1 1.00 RESIDENTIAL 243.04
321-410-33-00 1 1.00 RESIDENTIAL 243.04
321-410-34-00 1 1.00 RESIDENTIAL 243.04
Willdan Financial Services LMD 86-1 Preliminary Roll Page 17 of 18 39 of 41
June 4, 2024, Item #5
Assessor Parcel
Number
Dwelling
Units
Benefit
Units Landuse Assessment
321-410-35-00 1 1.00 RESIDENTIAL 243.04
321-410-36-00 1 1.00 RESIDENTIAL 243.04
321-410-37-00 1 1.00 RESIDENTIAL 243.04
321-410-38-00 1 1.00 RESIDENTIAL 243.04
TOTALS 950.00 $230,888.00
TOTAL PARCEL COUNT 950
Willdan Financial Services LMD 86-1 Preliminary Roll Page 18 of 18 40 of 41
June 4, 2024, Item #5
June 4, 2024, Item #5
City of
San Diego
41 of 41
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City of Poway
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ATTACHMENT C
Lake
Poway
County of
San Diego
Lake Ramona
June 4, 2024, Item #6
DATE:
TO:
FROM:
CONTACT:
SUBJECT:
Summary:
AGENDA REPORT
June 4, 2024
Honorable Mayor and Members of the City 31~ncil
Eric Heidemann, Director of Public Works 7 t1
Danielle McIntosh, Senior Management Anal~-'
(858) 668-4729 or [email protected] '--z::>'
City of Poway
CITY COUNCIL
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 86-2 for Fiscal Year 2024-25 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218) allow for the collection of assessments from parcels annexed into Landscape Maintenance District 86-2 (LMD 86-2) for the purpose of maintaining LMD 86-2's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution declaring the intention to levy and collect assessments, and an engineer's report which is included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2024-25 assessment rate for LMD 86-2 Zone A is proposed to remain at the FY 2023-24 rate of $186.16 per benefit unit per year. FY 2024-25 assessment rate for LMD 86-2 Zone B is proposed to increase from the FY 2023-24 assessment rate by 5.11 percent to $382.16 per benefit unit per year, based 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 86-2 was formed on May 20, 1986, to maintain landscape improvements of various subdivisions or developments included within the boundaries of LMD 86-2. A map showing LMD 86-2's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-2 as a condition of property development either through the final map process or by Council resolution.
LMD 86-2 Zone A includes the following residential developments:
TRACT PROJECT NAME
TTM
TTM
TTM
1 of 30
4185R
87-12
89-03
Sunrise
Ranch
Silver Ridge (aka Poway Villas)
Eagle Pointe (aka La Paz Summit)
June 4, 2024, Item #6
' TRACT PROJECT NAME
TPM
TTM
97-15
89-05
Paradise Development
Southern Hills (aka Poway Summit Estates)
LMD 86-2 Zone B includes the following residential developments:
TRACT PROJECT NAME
TTM
CUP
83-02
06-09 (M)
Sycamore Creek
Loma Cabrillo, LLC
Section 22624 of the Streets and Highways Code requires City 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 FY 2024-25 budget and resulting assessments.
FY 2024-25 assessments for Zone A are proposed to remain unchanged at the FY 2023-24 rate of $186.16 ($15.51 per month) per benefit unit per year; Zone B FY 2024-25 assessments are proposed to increase from $363.58 to $382.16 (from $30.30 per month to $31.85 per month) per benefit unit per year. There are currently 110 parcels proposed to be assessed within Zone A and 168 parcels proposed to be assessed within Zone B.
No new parcels were added to LMD 86-2 during FY 2023-24. Under assessment law [Article XIII D, Section 20)], those properties not receiving special benefit are not included on LMD 86-2's assessment roll.
In 1998, property owners within LMD 86-2 received ballots for a proposed increase as specified under assessment law. Both zones were balloted for an increase in assessments with annual cost indexing based on the annual CPI. Zone A had a majority protest for the increase, and consequently, failed to pass the ballot. Therefore, the assessment rates continue to remain unchanged and is exempt from the procedures and approval process set forth in Section 4 of Article XIII D. Zone B passed the 1998- 99 ballot allowing for the option of an annual increase based on the CPI. Because projected expenditures are exceeding revenues, an increase of 5.11 percent, the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers, is requested at this time for Zone B.
The failure of an assessment increase by ballot for Zone A in FY 1998-99 has led to a reduction in maintenance services over the years. Service levels for landscape maintenance are at a service level C. A service level C 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 monthly basis. Services may continue to be reduced to align with assessment revenue and to accommodate unexpected repair needs that arise. For Zone B, service levels for landscape maintenance are at service level 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 Zone Bon a weekly basis.
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 86-2 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 2 of30
June 4, 2024, Item #6
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 July 16, 2024. 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 86-2 Zone A does not include a voter-approved inflater which puts pressure on service levels as expenses increase over time due to inflation while revenues do not. LMD 86-2 Zone B includes a voter approved inflater which helps revenues keep pace with inflation. The assessment rate for FY 2024-25 is increasing by 5.11 percent, or the change in the annual average in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers. Revenues collected at $186.16 for Zone A and $382.16 for Zone B per benefit unit per year, an estimated total of $93,458.00, will be used for LMD 86-2's maintenance costs during FY 2024-25. A General Fund contribution of $7,906.00 ($4,166.00 for Zone A and $3,740.00 for Zone B) will be made based upon the average maintenance cost of landscaped medians and rights-of-way that provide general benefit to the City.
Public Notification:
None.
Attachments:
A. Resolution
B. Engineer's Report
C. LMD 86-2 Map
Reviewed/ Approved By:
Wendy Kaserman
Assistant City Manager
3 of30
Reviewed By:
Alan Fenstermacher
City Attorney
Approved By:
June 4, 2024, Item #6
RESOLUTION NO. 24-
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. 86-2 FOR FISCAL YEAR 2024-25
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. 86-2 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 for Zone A from the Fiscal Year 2023-24 assessment rate of $186.16 per benefit unit per year. The assessments in Zone B will increase from the Fiscal Year 2023-24 rate of $363.58 per benefit unit per year to $382.16 per benefit unit per year, based on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers;
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. The total general benefit contribution for Zones A and B has been calculated to be $7,906 ($4,166 and $3,740, respectively);
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2024-25 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. 86-2 for Fiscal Year 2024-25 included in the staff report as Attachment B.
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, July 16, 2024, at 7:00 p.m.
ATTACHMENT A
4of30
June 4, 2024, Item #6
Resolution No. 24-