June 4, 2024, Item #7
DATE:
TO:
FROM:
CONTACT:
SUBJECT:
Summary:
AGENDA REPORT CityofPoway
June 4, 2024
Honorable Mayor and Members of the City Council
Eric Heidemann, Director of Public Works'{\\
Danielle McIntosh, Senior Management AnalysL4r0
(858) 668-4729 or [email protected] ~ •
CITY COUNCIL
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 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 86-3 (LMD 86-3) for the purpose of maintaining LMD 86-3'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 86-3 Zone A is proposed to remain at the FY 2023-24 rate of $163.00 per benefit unit per year. FY 2024-25 assessment rate for LMD 86-3 Zone B is proposed to increase from the FY 2023-24 assessment rate by 5.11 percent to $91.04 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 86-3 was formed on May 20, 1986, to maintain landscape improvements required as conditions of approval for the various subdivisions or developments included within the boundaries of LMD 86-
3. A map showing LMD 86-3's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-3 as a condition of property development either through the final map process or by Council resolution.
LMD 86-3 Zone A includes the following residential developments:
TRACT PROJECT NAME
TM
TTM
TTM
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3994
88-03
94-02
The Pond
Sycamore Springs
Poway Oaks
June 4, 2024, Item #7
LMD 86-3 Zone B includes the following residential developments:
TRACT PROJECT NAME
TPM 90-04 Walmart
TTM 90-05 Creekside Plaza
DR 02-18 Poway City Center
DR 98-07/VAR 98-11 Poway Hyundai
TPM 01-06 Hillside Village Apartments
DR 05-05 Solara Apartments
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 $163 ($13.58 per month) per benefit unit per year; Zone B FY 2024-25 assessments are proposed to increase from $86.62 to $91.04 (from $7.22 per month to $7.59 per month) per benefit unit per year. There are currently 159 parcels proposed to be assessed within Zone A and 16 parcels proposed to be assessed within Zone B.
No new parcels were added to LMD 86-3 during FY 2023-24. Under assessment law [Article XIII D, Section 2U)], those properties not receiving special benefit are not included on LMD 86-3's assessment roll.
In 1998, property owners within LMD 86-3 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 therefore, 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. 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 (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 86-3 by owner consent at the time of development. However, this does not exempt assessment increases 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.
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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 86-3 Zone A does not include a voter-approved inflater which puts pressure on service levels as expenses increase overtime due to inflation while revenues do not. LMD 86-3 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 $163 per benefit unit per year for Zone A and $91.04 per benefit unit per year for Zone B, for an estimated total of $60,545, will be used for LMD 86-3's maintenance costs during FY 2024-25. A General Fund contribution of $10,011 ($1,668 for Zone A and $8,343 for Zone B) 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 Notification:
None.
Attachments:
A. Resolution
B. Engineer's Report
C. LMD 86-3 Map
Reviewed/Approved By:
Wendy Kaserman
Assistant City Manager
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Reviewed By:
Alan Fenstermacher
City Attorney
Approved By:
c~
City Manager
June 4, 2024, Item #7
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. 86-3 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. 86-3 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 $163 per benefit unit per year. The assessments in Zone B will increase from the Fiscal Year 2023-24 rate of $86.62 per benefit unit per year to $91.04 per benefit unit per year, based on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers;
WHEREAS, 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 $10,011 ($1,668 and $8,343, 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. 86-3 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
ATTACHMENT A
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June 4, 2024, Item #7
Resolution No. 24-
object to the proceedings or the annual levy should file a written protest with the City Clerk prior to the time set for the public hearing. If there is a majority protest against the levy of an annual assessment that is increased from the previous year, the proposed increase in the assessments shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.
SECTION 4: The City Clerk is hereby authorized and directed to give notice as required by law by causing a copy of this Resolution to be published in the 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 86-3
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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ATTACHMENT B
W w1LLDAN
AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 86-3
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_4t_h ___ day of ___ M_a..;..y ___ ,, 2024.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: h�
SusanaKema;dez
Senior Project Manager, District Administration Servic
By: l-��c Tyrone Peter
PE# C 81888
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June 4, 2024, Item #7
• -
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 ..................................... 4 III. METHOD OF APPORTIONMENT ...................................................................... 4 A. GENERAL .......................................................................................................... 4 B. BENEFIT ANALYSIS .......................................................................................... 5 C. ASSESSMENT METHODOLOGY ...................................................................... 7 D. MAXIMUM ASSESSMENT RATE ...................................................................... 8 IV. DISTRICT BUDGETS ......................................................................................... 9 A. DESCRIPTION OF BUDGET ITEMS .................................................................. 9 B. ZONE A BUDGET ............................................................................................ 10 C. ZONE B BUDGET ............................................................................................ 11 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM ............................................ 12 APPENDIX B - 2024/2025 ASSESSMENT ROLL ................................................... 14 8 of 27
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2024/2025
City of Poway Maintenance District 86-3 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 86-3 (“District”), formed May 20, 1986. The District is levied 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”) describes the District, any annexations, or changes to the District including substantial changes to the District improvements, and the proposed assessments for Fiscal Year 2024/2025. The proposed assessments are based on the estimated cost to maintain the improvements that provide special benefits to properties within the District. The costs of improvements and the annual levy include all expenditures, deficits, surpluses, revenues, and reserves. 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:
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 9 of 27
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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; and 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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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.
The Boundary Map shows the District boundary and the general location of District improvements.
On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District 86-3 was divided into two zones: 86-3 Zone A for residential and 86-3 Zone B for commercial.
Assessments for each zone of the District (LMD 86-3A and B) are being calculated by applying the zones’ approved maximum assessment rate times the total units within each District zone.
No new improvements or assessed parcels were added to the District during Fiscal Year 2024/2025.
District 86-3 Zone A (159 residential parcels assessed), includes the following developments:
District 86-3 Zone B (14 non-residential parcels and 2 multi-unit low-income housing apartment parcels) consists of the following developments:
Tract Project Name
TM 3994 The Pond
TTM 88-03 Sycamore Springs
TTM 94-02 Poway Oaks
Tract Project Name
TPM 90-04 Wal Mart
TTM 90-05 Creekside Plaza
DR 02-18 Poway City Center
DR 98-07/VAR 98-11 Poway Hyundai
TPM 01-06 Hillside Village Apartments
DR 05-05 Solara Apartments
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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 and which are adjacent to portions of Pomerado Road, Old Pomerado Road, Metate Lane, Oak Knoll and Sage View Roads, including natural open space areas within the associated subdivisions. Facilities to be maintained by Zone B of the District are defined as landscape improvements within the right-of-ways and adjacent to portions of Poway, Midland, and Community Roads.
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, 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 A
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 12 of 27
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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 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:
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Special Benefit
The special benefits associated with the landscaping improvements in the District are specifically:
Enhanced desirability of properties through association with the improvements; Improved aesthetic appeal of properties providing a positive representation of the area;
Enhanced adaptation of the urban environment within the natural environment from adequate green space, open space areas and landscaping; Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention;
Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties; Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti; and,
Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
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:
Zone A:
Zone B:
The City shall annually conduct an audit to 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:
LANDSCAPE ELEMENT QUANTITY
Landscaped Right-of-Ways 11,034 Sq. Ft.
LANDSCAPE ELEMENT QUANTITY
Landscaped median 22,913 Sq. Ft.
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$0.1512 per square foot for landscaped right-of-ways, and $0.3641 per square foot for landscaped medians
As part of the audit, 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.
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 Zone A
11,034 sq. ft. landscaped R/W X $0.1512 = $1,668.34
Zone B
22,913 sq. ft. landscaped median X $0.3641 = $8,342.62 15 of 27
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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 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).
D. MAXIMUM ASSESSMENT RATE
In 1998, property owners within the District received ballots as specified under Assessment Law. Zones A and B were balloted for an increase in assessments, including yearly cost indexing adjustments based on the San Diego-Carlsbad Consumer Price Index (SD-CPI), All Urban Consumers. An assessment rate increase for Zone A failed under the balloting process of property owners. Zone B property owners voted for an increase in assessment rates, and also approved any necessary future assessment increases based on related SD- CPI, All Urban Consumers. The maximum assessment rate for Zone A remains unchanged at $163.00 per benefit unit for Fiscal Year 2024/2025. The maximum assessment rate for Zone B is $156.78, which is a 5.11% increase based on the SD-CPI, All Urban Consumers.
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 owning balloting procedures as dictated by Article XIIID.
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2024/2025
City of Poway Maintenance District 86-3 Page 9
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. 17 of 27
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2024/2025 City of Poway Maintenance District 86-3 Page 10
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 for City staff support services.
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June 4, 2024, Item #7
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023 111 2023/2024 121 2024/2025 131
EXPENDITURES:
Maintenance $12,379 $9,183 $9,351
Water/power 7,789 12,766 13,434
Administration '41 2,526 2,345 2,345
Total Expenditures $22,694 $24,294 $25,130
REVENUES
City General Benefit Contribution $1 ,474 $1 ,591 $1 ,668 Assessment Revenue 25,940 25,917 25,917
Interest Revenue 779 976 878
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 0 0 0
Total Revenues $28,193 $28,484 $28,463
DISTRICT STATISTICS
Total Number of Parcels 159 159 159
Total Parcels Levied 159 159 159
Total EBU's 159 159 159
Rate per EBU (Equivalent Benefit Units) $163.00 $163.00 $163.00 Maximum Rate per EBU $163.00 $163.00 $163.00
OPERA TING RESERVE
Beginning Reserve Balance $11 ,806 $11 ,347 $12,147
Transfers In/Out (CIP) (5,958) (3,390) (2,915)
Reserve Fund Activity 5,499 4,190 3,333
Estimated Ending Reserve Balance $11,347 $12,147 $12,565
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $63,412 $69,370 $72,760
CIP Transfers In/Out (Operating Reserve) 5,958 3,390 2,915 CIP Projects 0 0 0
!Estimated Ending CIP Reserve Balance $69,370 $72,760 $75,675
2024/2025 City of Poway Maintenance District 86-3 Page 11
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 for City staff support services.
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June 4, 2024, Item #7
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Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2022/2023111 2023/2024121 2024/2025131
EXPENDITURES:
Maintenance $17,480 $17,553 $18,123
Water/power 14,644 11 ,127 13,121
Administration <4> 4,584 4,171 4,171
Total Expenditures $36,708 $32,851 $35,415
REVENUES
City General Benefit Contribution $7,369 $7,953 $8,343
Assessment Revenue 15,073 18,838 19,799
Interest Revenue 1,368 2,947 2,158
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 0 0 0
Total Revenues $23,810 $29,738 $30,300
DISTRICT STATISTICS
Total Number of Parcels 16 16 16
Total Parcels Levied 16 16 16
Total EBU's 217.48 217.48 217.48
Rate per EBU (Equivalent Benefit Units) $80.42 $86.62 $91.04 Maximum Rate per EBU $138.49 $149.16 $156.78
OPERATING RESERVE
Beginning Reserve Balance $15,568 $18,354 $16,426
Transfers In/Out (CIP) 15,684 1,185 6,397
Reserve Fund Activity (12,898) (3,113) (5,115)
Estimated Ending Reserve Balance 18,354 $16,426 $17,708
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $127,736 $112,052 $110,867
CIP Transfers In/Out (Operating Reserve) (15,684) (1 ,185) (6,397) CIP Projects 0 0 0
!Estimated Ending CIP Reserve Balance $112,052 $110,867 $104 470 2024/2025
City of Poway Maintenance District 86-3 Page 12
APPEN
DIX A - DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the Special Districts Office of the Public Works Department, and by reference is made part of this Report. The Assessment Diagram is available for inspection at the Special Districts Office of the Public Works Department, during normal business hours. 20 of 27
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2024/2025 City of Poway Maintenance District 86-3 Page 13
21 of 27
June 4, 2024, Item #7
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City of Poway Maintenance District 86-3 Page 14
APPEN
DIX 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.
22 of 27
June 4, 2024, Item #7
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Assessor Parcel Number Dwelling
Units Benefit Units Landuse Assessment
316-320-02-00 1 1.00 RESIDENTIAL $163.00
316-320-03-00 1 1.00 RESIDENTIAL 163.00
316-320-04-00 1 1.00 RESIDENTIAL 163.00
316-320-05-00 1 1.00 RESIDENTIAL 163.00
316-320-06-00 1 1.00 RESIDENTIAL 163.00
316-320-07-00 1 1.00 RESIDENTIAL 163.00
316-320-08-00 1 1.00 RESIDENTIAL 163.00
316-320-09-00 1 1.00 RESIDENTIAL 163.00
316-320-10-00 1 1.00 RESIDENTIAL 163.00
316-320-11-00 1 1.00 RESIDENTIAL 163.00
316-320-12-00 1 1.00 RESIDENTIAL 163.00
316-320-13-00 1 1.00 RESIDENTIAL 163.00
316-320-14-00 1 1.00 RESIDENTIAL 163.00
316-320-15-00 1 1.00 RESIDENTIAL 163.00
316-320-16-00 1 1.00 RESIDENTIAL 163.00
316-320-17-00 1 1.00 RESIDENTIAL 163.00
316-320-18-00 1 1.00 RESIDENTIAL 163.00
316-320-19-00 1 1.00 RESIDENTIAL 163.00
316-320-20-00 1 1.00 RESIDENTIAL 163.00
316-320-21-00 1 1.00 RESIDENTIAL 163.00
316-320-22-00 1 1.00 RESIDENTIAL 163.00
316-320-23-00 1 1.00 RESIDENTIAL 163.00
316-320-24-00 1 1.00 RESIDENTIAL 163.00
316-320-25-00 1 1.00 RESIDENTIAL 163.00
316-320-26-00 1 1.00 RESIDENTIAL 163.00
316-320-27-00 1 1.00 RESIDENTIAL 163.00
316-320-28-00 1 1.00 RESIDENTIAL 163.00
316-320-29-00 1 1.00 RESIDENTIAL 163.00
316-320-30-00 1 1.00 RESIDENTIAL 163.00
316-320-31-00 1 1.00 RESIDENTIAL 163.00
316-320-32-00 1 1.00 RESIDENTIAL 163.00
316-320-33-00 1 1.00 RESIDENTIAL 163.00
316-320-34-00 1 1.00 RESIDENTIAL 163.00
316-320-36-00 1 1.00 RESIDENTIAL 163.00
316-321-01-00 1 1.00 RESIDENTIAL 163.00
316-321-02-00 1 1.00 RESIDENTIAL 163.00
316-321-03-00 1 1.00 RESIDENTIAL 163.00
316-321-04-00 1 1.00 RESIDENTIAL 163.00
316-321-05-00 1 1.00 RESIDENTIAL 163.00
316-321-06-00 1 1.00 RESIDENTIAL 163.00
316-321-07-00 1 1.00 RESIDENTIAL 163.00
316-321-08-00 1 1.00 RESIDENTIAL 163.00
316-321-09-00 1 1.00 RESIDENTIAL 163.00
316-321-11-00 1 1.00 RESIDENTIAL 163.00
316-321-12-00 1 1.00 RESIDENTIAL 163.00
316-321-13-00 1 1.00 RESIDENTIAL 163.00
316-321-14-00 1 1.00 RESIDENTIAL 163.00
316-321-15-00 1 1.00 RESIDENTIAL 163.00
316-321-16-00 1 1.00 RESIDENTIAL 163.00
316-321-17-00 1 1.00 RESIDENTIAL 163.00
316-321-18-00 1 1.00 RESIDENTIAL 163.00
APPENDIX B1
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 86-3 Zone A Preliminary Roll Page 1 of 3
23 of 27
June 4, 2024, Item #7
Assessor Parcel Number Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2024/2025 Preliminary Roll
316-321-19-00 1 1.00 RESIDENTIAL 163.00
316-321-20-00 1 1.00 RESIDENTIAL 163.00
316-321-21-00 1 1.00 RESIDENTIAL 163.00
316-321-22-00 1 1.00 RESIDENTIAL 163.00
316-321-23-00 1 1.00 RESIDENTIAL 163.00
316-321-24-00 1 1.00 RESIDENTIAL 163.00
316-321-25-00 1 1.00 RESIDENTIAL 163.00
316-321-26-00 1 1.00 RESIDENTIAL 163.00
316-321-27-00 1 1.00 RESIDENTIAL 163.00
316-321-28-00 1 1.00 RESIDENTIAL 163.00
316-321-29-00 1 1.00 RESIDENTIAL 163.00
316-321-30-00 1 1.00 RESIDENTIAL 163.00
316-321-31-00 1 1.00 RESIDENTIAL 163.00
316-321-32-00 1 1.00 RESIDENTIAL 163.00
316-321-33-00 1 1.00 RESIDENTIAL 163.00
316-321-35-00 1 1.00 RESIDENTIAL 163.00
317-211-05-00 1 1.00 RESIDENTIAL 163.00
317-211-06-00 1 1.00 RESIDENTIAL 163.00
317-211-07-00 1 1.00 RESIDENTIAL 163.00
317-211-08-00 1 1.00 RESIDENTIAL 163.00
317-211-09-00 1 1.00 RESIDENTIAL 163.00
317-211-10-00 1 1.00 RESIDENTIAL 163.00
317-211-11-00 1 1.00 RESIDENTIAL 163.00
317-211-12-00 1 1.00 RESIDENTIAL 163.00
317-211-13-00 1 1.00 RESIDENTIAL 163.00
317-211-14-00 1 1.00 RESIDENTIAL 163.00
317-211-15-00 1 1.00 RESIDENTIAL 163.00
317-211-16-00 1 1.00 RESIDENTIAL 163.00
317-211-17-00 1 1.00 RESIDENTIAL 163.00
317-211-18-00 1 1.00 RESIDENTIAL 163.00
317-211-19-00 1 1.00 RESIDENTIAL 163.00
317-211-20-00 1 1.00 RESIDENTIAL 163.00
317-211-21-00 1 1.00 RESIDENTIAL 163.00
317-211-22-00 1 1.00 RESIDENTIAL 163.00
317-211-23-00 1 1.00 RESIDENTIAL 163.00
317-211-24-00 1 1.00 RESIDENTIAL 163.00
317-211-25-00 1 1.00 RESIDENTIAL 163.00
317-211-26-00 1 1.00 RESIDENTIAL 163.00
317-211-27-00 1 1.00 RESIDENTIAL 163.00
317-211-28-00 1 1.00 RESIDENTIAL 163.00
317-211-29-00 1 1.00 RESIDENTIAL 163.00
317-211-30-00 1 1.00 RESIDENTIAL 163.00
317-211-31-00 1 1.00 RESIDENTIAL 163.00
317-211-32-00 1 1.00 RESIDENTIAL 163.00
317-211-33-00 1 1.00 RESIDENTIAL 163.00
317-211-34-00 1 1.00 RESIDENTIAL 163.00
317-211-35-00 1 1.00 RESIDENTIAL 163.00
317-211-36-00 1 1.00 RESIDENTIAL 163.00
317-211-37-00 1 1.00 RESIDENTIAL 163.00
317-211-38-00 1 1.00 RESIDENTIAL 163.00
317-211-39-00 1 1.00 RESIDENTIAL 163.00
317-211-40-00 1 1.00 RESIDENTIAL 163.00
317-211-42-00 1 1.00 RESIDENTIAL 163.00
Willdan LMD 86-3 Zone A Preliminary Roll Page 2 of 3
24 of 27
June 4, 2024, Item #7
Assessor Parcel Number Dwelling
Units Benefit Units Landuse Assessment
City of Poway
Landscape Maintenance District 86-3 Zone A
Fiscal Year 2024/2025 Preliminary Roll
317-211-43-00 1 1.00 RESIDENTIAL 163.00
317-211-44-00 1 1.00 RESIDENTIAL 163.00
317-211-45-00 1 1.00 RESIDENTIAL 163.00
317-211-46-00 1 1.00 RESIDENTIAL 163.00
317-211-47-00 1 1.00 RESIDENTIAL 163.00
317-211-48-00 1 1.00 RESIDENTIAL 163.00
317-211-49-00 1 1.00 RESIDENTIAL 163.00
317-211-50-00 1 1.00 RESIDENTIAL 163.00
317-211-51-00 1 1.00 RESIDENTIAL 163.00
317-211-52-00 1 1.00 RESIDENTIAL 163.00
317-211-53-00 1 1.00 RESIDENTIAL 163.00
317-211-54-00 1 1.00 RESIDENTIAL 163.00
317-211-55-00 1 1.00 RESIDENTIAL 163.00
317-211-56-00 1 1.00 RESIDENTIAL 163.00
317-211-57-00 1 1.00 RESIDENTIAL 163.00
317-211-58-00 1 1.00 RESIDENTIAL 163.00
317-211-59-00 1 1.00 RESIDENTIAL 163.00
317-211-60-00 1 1.00 RESIDENTIAL 163.00
317-211-61-00 1 1.00 RESIDENTIAL 163.00
317-211-62-00 1 1.00 RESIDENTIAL 163.00
317-211-63-00 1 1.00 RESIDENTIAL 163.00
317-211-64-00 1 1.00 RESIDENTIAL 163.00
317-211-65-00 1 1.00 RESIDENTIAL 163.00
317-211-66-00 1 1.00 RESIDENTIAL 163.00
317-211-67-00 1 1.00 RESIDENTIAL 163.00
317-792-01-00 1 1.00 RESIDENTIAL 163.00
317-792-02-00 1 1.00 RESIDENTIAL 163.00
317-792-03-00 1 1.00 RESIDENTIAL 163.00
317-792-04-00 1 1.00 RESIDENTIAL 163.00
317-792-05-00 1 1.00 RESIDENTIAL 163.00
317-792-06-00 1 1.00 RESIDENTIAL 163.00
317-792-07-00 1 1.00 RESIDENTIAL 163.00
317-792-08-00 1 1.00 RESIDENTIAL 163.00
317-792-09-00 1 1.00 RESIDENTIAL 163.00
317-792-10-00 1 1.00 RESIDENTIAL 163.00
317-792-11-00 1 1.00 RESIDENTIAL 163.00
317-792-12-00 1 1.00 RESIDENTIAL 163.00
317-792-13-00 1 1.00 RESIDENTIAL 163.00
317-792-14-00 1 1.00 RESIDENTIAL 163.00
317-792-15-00 1 1.00 RESIDENTIAL 163.00
317-792-16-00 1 1.00 RESIDENTIAL 163.00
317-792-17-00 1 1.00 RESIDENTIAL 163.00
317-792-18-00 1 1.00 RESIDENTIAL 163.00
317-792-19-00 1 1.00 RESIDENTIAL 163.00
317-792-20-00 1 1.00 RESIDENTIAL 163.00
317-792-21-00 1 1.00 RESIDENTIAL 163.00
317-792-22-00 1 1.00 RESIDENTIAL 163.00
317-792-23-00 1 1.00 RESIDENTIAL 163.00
317-792-24-00 1 1.00 RESIDENTIAL 163.00
317-792-25-00 1 1.00 RESIDENTIAL 163.00
317-792-26-00 1 1.00 RESIDENTIAL 163.00
317-792-27-00 1 1.00 RESIDENTIAL 163.00
317-792-28-00 1 1.00 RESIDENTIAL 163.00
317-792-29-00 1 1.00 RESIDENTIAL 163.00
317-792-30-00 1 1.00 RESIDENTIAL 163.00
TOTALS 159.00 $25,917.00
TOTAL PARCEL COUNT 159.00
Willdan LMD 86-3 Zone A Preliminary Roll Page 3 of 3
25 of 27
June 4, 2024, Item #7
Assessor Parcel Number Acreage EBU Landuse Assessment
317-101-53-00 2.51 10.04 MULTI-UNIT LOW-INCOME HOUSING APARTMENT $914.04 317-130-47-00 9.07 36.28 NON RESIDENTIAL 3,302.92
317-130-67-00 0.66 2.64 NON RESIDENTIAL 240.34
317-130-68-00 1.36 5.44 NON RESIDENTIAL 495.24
317-130-72-00 16.49 65.96 NON RESIDENTIAL 6,004.98
317-190-44-00 1.67 6.68 NON RESIDENTIAL 608.14
317-480-20-00 7.58 30.32 MULTI-UNIT LOW-INCOME HOUSING APARTMENT 2,760.32 317-820-01-00 0.92 3.68 NON RESIDENTIAL 335.02
317-820-02-00 0.69 2.76 NON RESIDENTIAL 251.26
317-820-03-00 0.69 2.76 NON RESIDENTIAL 251.26
317-820-04-00 4.36 17.44 NON RESIDENTIAL 1,587.72
317-820-05-00 1.54 6.16 NON RESIDENTIAL 560.80
317-820-06-00 0.81 3.24 NON RESIDENTIAL 294.96
317-820-07-00 0.92 3.68 NON RESIDENTIAL 335.02
317-820-08-00 0.82 3.28 NON RESIDENTIAL 298.60
317-820-09-00 4.28 17.12 NON RESIDENTIAL 1,558.60
TOTAL 217.48 $19,799.22
TOTAL PARCEL COUNT 16
APPENDIX B2
City of Poway
Landscape Maintenance District 86-3 Zone B
Fiscal Year 2024/2025 Preliminary Roll
Willdan LMD 86-3 Zone B Preliminary Roll Page 1 of 1
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June 4, 2024, Item #7
June 4, 2024, Item #7
City
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San
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City
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San
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ATTACHMENT
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