Agenda packet — Poway City Council, June 3, 2025 (part 2 of 4)

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 A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.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 3rd day of June, 2025 by the following vote, to wit:

AYES:

NOES:

ABSTAINED:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
6 of63
June 3, 2025, Item #7
7 of63
CITY
OF
POWAY
2025/26
Engineer
's
Repor
t For
:

Landscape
Maintenance
Di
strict
83 -1
May
2025
Prepared
by:
he
lping
communit
ies
fund
tomor
row
nbsgov
.com

ATTACHMENT
B
Corporate
He
adquarters
32 605
Temec
ul
a
Pa
rkway,
Suit
e
100
Tem
ec
ul
a,
CA
92 592
Toll free
: 800.6

76.7516
June 3, 2025, Item #7
8 of63
CITY
OF
POWAY

LANDSCAPE

MAINTENANCE

DISTRICT
83-1
14467
Lake
Poway
Road
Poway,
CA
92064
Phone
-
{858)
668-4700
CITY

COUNCIL
Steve
Vaus,
Mayor
Peter
De
Hoff,
Deputy
Mayor
Christopher
Pikus,
Councilmember
Tony
Blain,
Councilmember
Jenny
Maeda,
Councilmember
CITY
STAFF
Chris
Hazeltine,
City
Manager
Wendy
Kaserman,
Assistant
City
Manager
Alan
Fenstermacher,
City
Attorney
Eric
Heidemann,
Director
of
Public
Works
Danielle
McIntosh,
Senior
Management
Analyst
NBS
Stephanie
Parson,
Client
Services
Director
Tiffany
Ellis,
Project
Manager
Christine
Drazil,
Analyst
June 3, 2025, Item #7

TABLE OF CONTENTS

1. Engineer's Letter ............................................................................................................. 1

2. Introduction ................................................................................................................... 2

2.1 Background .............................................................................................................. 2

2.2 Process for Annual Assessment .............................................................................. 2

2.3 Legislative Context .................................................................................................. 3

2.4 Improvements Authorized By The 1972 Act ........................................................... 4

3. Plans and Specifications .................................................................................................. 6

3.1 Boundaries of the District ....................................................................................... 6

3.2 Description of the District Improvements ............................................................... 7

4. Estimate of Costs ............................................................................................................ 8 Zone A .................................................................................................................................. 8 Zone B .................................................................................................................................. 9 Zone C ................................................................................................................................ 10

5. Method of Apportionment ............................................................................................ 11

5.1 Properties Benefiting from Improvements ........................................................... 11

5.2 General .................................................................................................................. 11

5.3 Benefit Analysis ..................................................................................................... 12

5.4 Assessment Methodology ..................................................................................... 14

5.5 Maximum Assessment Rate .................................................................................. 15 APPENDIX A: District Assessment Diagram ............................................................................. A APPENDIX B: 2025/26 Assessment Roll .................................................................................. B 9 of63
June 3, 2025, Item #7

1. ENGINEER'S
LETTER

WHEREAS,
the
City
Council
of
the
City
of
Poway
(the
"City"),
State
of
California,
under
the
Landscaping
and
Lighting
Act
of
1972
(the
"Act"),
directed
NBS
to
prepare
and
file
the
annual
Engineer's
Report
for
the
Landscape
Maintenance
District
No
. 83-1
(the
"District")
for
Fiscal
Year
2025/26,
in
accordance
with
Article
4 of
Chapter
1 of
the
Act
and
Article
XIII
D
of
the
California
Constitution
. The
report
presents
the
plans
and
specifications
describing
the
general
nature,
location
and
extent
of
the
improvements
to
be
maintained,
an
estimate
of
the
costs
ofthe
administration,
maintenance,
operations
and
servicing
of
the
improvements
for
Fiscal
Year
2025/26,
the
diagram
for
the
District,
showing
the
area
and
properties
to
be
assessed,
and
assessing
the
net
amount
upon
the
assessable
lots
and/or
parcels
within
the
District
in
proportion
to
the
special
benefit
received.

NOW

THEREFORE,
the
assessments
as
detailed
in
this
Engineer's
Report
and
as
summarized
in
the
table
below
are
made
to
cover
the
portion
of
the
estimated
costs
of
maintenance,
operation
and
servicing
of
said
improvements
to
be
paid
by
the
assessable
real
property
within
the
District
in
proportion
to
the
special
benefit
received.

Parcel
Total
Proposed
FY
2025/26
District
Count
Benefit
Units
Assessment
Amount
Landscape
Maintenance
District
No.
83-1
Zone
A
1,391
1,391.00
$164,805
.68
Landscape
Maintenance
District
No.
83-1
Zone
B
15 98.52
$23,226.00
Landscape
Maintenance
District
No
. 83-1
Zone
C
26 26.00
$12,900.16
I, the
undersigned,
respectfully
submit
this
Engineer's
Report
and,
to
the
best
of
my knowledge,
information
and
belief,
the
Engineer's
Report,
Assessments,
and
the
Assessment
Diagram
herein
have
been
prepared,
computed
and
levied
in
accordance
with
the
assessment
methodology
adopted,
approved
and
ordered
by
the
City
Council
of
the
City
of
Poway
at
the
time
of
District
formation.

O
NBS
-
10 of
63 City
of
Poway
John
G. Egan,
P.

Assessment
Engineer
2025/26
Engineer
's Report-
Landscape
Maintenance
District
83-1
1 June 3, 2025, Item #7

2. INTRODUCTION

2.1 Background
The City annually levies and collects special assessments in order to maintain the improvements within the 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 XIII D ("Article XIII D"). The 1972 Act and Article XIII Dare collectively referred to herein as "Assessment Law".

2.2 Process for Annual Assessment
As required by the procedures specified in the 1972 Act, an Engineer's Report must be prepared on an annual basis which contains a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district.

The City Council must also annually adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the assessment district for the fiscal year stated therein;
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements;
• Refers to the assessment district by its distinctive designation and indicates the general location of the assessment district;
• Refers to the report of the engineer, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district; • Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment; and
• States whether the assessment is proposed to increase from the previous year.

If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.

ONBS-
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 83-1 2 11 of 63
June 3, 2025, Item #7
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.

2.3 Legislative Context
In 1996, California voters adopted Proposition 218, known as the "Right to Vote on Taxes Act," which added Articles XIII C and XIII D to the California Constitution. Article XIII D established new substantive and procedural requirements on agencies for levying assessments, being levies on real property by an agency for a special benefit conferred upon the real property. "Special benefit" is defined in Article XIII D as "a particular and distinct benefit over and above general benefits conferred on a real property located in the district or to the public at large."
Article XIII D imposes five basic substantive requirements on assessments:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each identified parcel must 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;
• The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and must not include any costs attributable to the general benefit; and
• Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.

Since the initial passage of Proposition 218, several court rulings have helped provide context and direction with respect to the procedures and requirements of Article XIII D for levying assessments. The City has reviewed the provisions of Article XIII D and has made the following findings and determinations:
• Pursuant to Article XIII D, Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIII D, 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 XIII D Section 5 (b) exempts the existing assessment amounts (approved original assessment rates including any applicable annual escalation factor) from the procedural requirements of Article XIII D, Section 4; and • The provisions of Article XIII D 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 XIII D. The proposed ONBS-
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 83-1 3 12 of 63
June 3, 2025, Item #7
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
5 of
this
Report. Any
proposed
assessment
that
exceeds
the
adjusted
maximum
assessment
rate
is
considered
an
increased
assessment.

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

4. 2.4
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.

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;
~
NBS
-
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
4 13
of
63 June 3, 2025, Item #7
•
The
removal
of
trimmings,
rubbish,
debris,
and
other
solid
waste;
and
•
The
cleaning,
sandblasting,
and
painting
of
walls
and
other
improvements
to
remove
or
cover
graffiti.

O
NBS
-
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
5 14
of
63 June 3, 2025, Item #7

3. PLANS
AND

SPECIFICATIONS

3.1 Boundaries
of
the
District
The
District
Assessment
Diagram,
which
is
incorporated
herein
by
reference
and
made
a part
of
this
Engineer's
Report,
is
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
("Zone
A")
for
residential
and
83-1
Zone
B
("Zone
B")
for
commercial.
83-1
Zone
C
("Zone
C")
was
created
in
Fiscal
Year
2000/01
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
is
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
2025/26
.

Zone
A
is
comprised
of
1,391
residential
parcels
within
the
following
developments:

Tract
Project
Name
TTMs
3495,
4113,
4191,
89-15
and
TPM
89-18
TTM
3503
TTM
3533
TTM
3461
TTM
85-01
TTM
84-04R
TTM
84-07
TTM
86-05
TTM
87-04
TTM
87-06
TTM
88-05
TTM
88-09
TTM
86-04
TTM
99-01
TPM
89-09
TPM
99-05
TTM
02-03
TPM
03-05
Rancho
Arbolitos
Adobe
Ridge
I and
II
The
Colonies
Casa
Real,
Unit
7 Rancho
Espola
Country
Creek
Woodland
Hills
Community
16 Villas
(Poway
16)
Park
Village
Cicero-Pacific Gateway/La
Manda
Carmel
Vista
Midland
Estates
Diroma
Estates
Cusick Spyglass Lamagna Lamagna
Zone
Bis
comprised
of
15 non-residential
(commercial)
parcels
within
the
following
developments:

Kindercare
Zone
C
is
comprised
of
26 residential
parcels
within
the
following
development
:
frMHMini
·~
TTM98-06Kentfiestates
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
6 June 3, 2025, Item #7

Consistent
with
the
1972
Act,
the
improvements
are
generally
described
as
follows:
•
The
improvements
to
be
maintained
by
Zone
A
of
the
District
are
defined
as
landscape
improvements
within
the
rights-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;
•
The
improvements
to
be
maintained
by
Zone
B
of
the
District
are
defined
as
landscape
improvements
within
the
rights-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;
•
The
improvements
to
be
maintained
by
Zone
Care
defined
as
landscape
improvements,
a
masonry
wall
and
bridged
entry
with
ornate
stone
features
within
the
rights-of-ways
adjacent
to
portions
of
Twin
Peaks
and
Midland
Roads;
and
•
Walls
and
fences
adjacent
to
private
property
are
to
be
maintained by
the
adjacent
property
owners.

The
City,
prior
to
commencement
of
work,
shall
approve
repairs
or
reconstruction
of
any
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
XIII
D,
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;
and
•
Service
Level
C:

Maintenance
once
a
month
.

The
following
are
each
Zone's
Service
Level
for
Fiscal
Year
2025/26:
•
Zone
A:

Service
Level
C;
•
Zone
B:

Service
Level
C;
and
•
Zone
C:

Service
Level
C.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
7 June 3, 2025, Item #7

4. ESTIMATE OF COSTS
Fiscal Year 2025/26 estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications of this Engineer's Report are summarized below.

Zone A
Fiscal Year
Description of Annual Costs 2023/2411)
EXPENDITURES:

Maintenance $74,851
Water/power $56,003
Administration14l $27,859
Total Expenditures $158,713
REVENUES:

City General Benefit Contribution $60,676
Assessment Revenue $164,763
Interest Revenue $7,224
Miscellaneous $10,013
Total Revenues $242,676
DISTRICT STATISTICS:

Total Number of Parcels 1,391
Total Parcels Levied 1,391
Total EBU's 1,391
Rate per EBU (Equivalent Benefit Units) $118.48
Maximum Rate per EBU $118.48
OPERATING RESERVE:

Beginning Reserve Balance $96,593
Transfers In/Out (CIP) ($9,978)
Reserve Fund Activity $21,226
Estimated Ending Reserve Balance $107,841
CAPITAL IMPROVEMENT RESERVE:

CIP Fund Balance $277,894
CIP Transfers In/Out (Operating Reserve) $9,978
Estimated Ending CIP Reserve Balance $287,872
(1) Actual figures per Finance Fiscal Year 2023/24 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 83-1 Fiscal Year Fiscal Year
2024/2512) 2025/2613)
$99,547 $106,871
$115,036 $112,640
$39,669 $39,669
$254,252 $259,180
$63,658 $65,600
$164,806 $164,806
$4,414 $5,819
$4,512 $7,263
$237,390 $243,488
1,391 1,391
1,391 1,391
1,391 1,391
$118.48 $118.48
$118.48 $118.48
$107,841 $120,482
$17,554 ($84,955)
($4,913) ($15,692)
$120,482 $19,835
$287,872 $270,318
($17,554) $84,955
$270,318 $355,273
8 June 3, 2025, Item #7
Zone
B
Fiscal
Year
Description
of
Annual
Costs
2023/241
1)
EXPENDITURES:

Maintenance
$18,499
Water/power
$1,356
Administration1
4l
$6,382
Total
Expenditures
$26,237

REVENUES
:

City
General
Benefit
Contribution
$15,702
Assessment
Revenue
$23,284
Interest
Revenue
$3,987
Miscellaneous
$0
Total
Revenues
$42,973

DISTRICT
STATISTICS:

Total
Number
of
Parcels
15 Total
Parcels
Levied
15 Total
EBU
's

98.52 Rate
per
EBU
(Equivalent Benefit
Units)
$235.75
Max
imum
Rate
per
EBU
$235.75

OPERATING

RESERVE
:

Beginning
Reserve
Balance
$10,005
Transfers
In/Out
(CIP)
$1,289
Reserve
Fund
Activity
$6,142
Estimated
Ending
Reserve
Balance
$17,436

CAPITAL

IMPROVEMENT
RESERVE:

CIP
Fund
Balance
$192,410
CIP
Transfers
In/Out
(Operating
Reserve)
($1,289)
Estimated
Ending
CIP
Reserve
Balance
$191,121
(1)
Actual
figures
per
Finance
Fiscal
Year
2023/24
activity
sheets
.
(2)
Approved
budget
.
(3)
Proposed
budget.
(4)
Includes
cost
allocation
City
staff
support
serv
ices.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
Fiscal
Year
Fiscal
Year
2024/251
2)
2025/261
3)
$22,683
$23,226
$3,500
$3
,780
$9
,027
$9,027
$35,210
$36,033
$16,474 $16,977 $23,226
$23,226
$2,573
$3,280
$0
$0
$42
,273
$43,483
15 15
15 15

98.52 98.52
$235.75
$235
.75
$235.75
$235.75
$17,436
$16
,114
($10
,812)
($5
,547)
$9,490
$7,450
$16,114
$18,017
$191
,121
$201,933
$10,812
$5,547
$201
,933
$207,480
9 June 3, 2025, Item #7
ZoneC
Fiscal
Year
Description
of
Annual
Costs
2023/24(l)
EXPENDITURES:

Maintenance
$8,206
Water/power
$1
,302
Administration1
4>
$2,819
Total
Expenditures
$12,327
REVENUES:

City
General
Benefit
Contribution
$3,267
Assessment
Revenue
$12,931
Interest
Revenue
$14,175
Grant
Revenue
$0
Capital
Project
Closeout
$0
Miscellaneous
$0
Total
Revenues
$30,373

DISTRICT
STATISTICS:

Tota
l Number
of
Parcels
26 Total
Parcels
Levied
26 Total
EBU
's
26 Rate
per
EBU
(Equivalent
Benefit
Units)
$496.16
Maximum
Rate
per
EBU
$496.16

OPERATING

RESERVE
:

Beginning
Reserve
Balance
$3,801
Transfers
In/Out
(CIP}
($655)
Reserve
Fund
Activity
$4,282
Estimated
Ending
Reserve
Balance
$7,428

CAPITAL

IMPROVEMENT
RESERVE:

CIP
Fund
Balance
$204,122
CIP
Transfers
In/Out
(Operating
Reserve)
$655
Estimated
Ending
CIP
Reserve
Balance
$204,777
CIP
Set-Aside
Balancel
51 $59,800
(1)
Actual
figures
per
Finance
Fiscal
Year
2023/24
activity
sheets.
(2)
Approved
budget.
(3)
Proposed
budget
.
(4)
Includes
cost
allocation
City
staff
support
services
.

Fiscal
Year
2024/25(
2)
$2
,172
$1
,550
$4
,004
$7,726 $3,428 $12
,900
$6,515
$0 $0
$3,428 $26,271
26 26 26
$496
.16
$496
.16
$7,428 ($7,766) $7,643 $7,305
$204,777
$7,766
$212,543 $62,400
(5)
CIP
Projects
: Replacement/Repair
to
port
ions
of
wall
on
Midland/Twin
Pea
ks Road
.

City
of
Poway
2025/26
Engineer
's Report-
Landscape
Ma
intenance
District
83-1
Fiscal
Year
2025/261
3)
$9,993 $2,188 $4
,004
$16,185 $3,533 $12,900 $10,345
$0 $0
$1,714 $28,492
26 26 26
$496.16 $496.16 $7,305
($11,519) $12,307 $8,093
$212,543 $11,519 $224,062
$0
10 June 3, 2025, Item #7

5. METHOD
OF
APPORT

IONMENT
The
following
section
of
the
Engineer's
Report
includes
an
explanation
of
the
benefits
to
be
derived
from
the
installation,
maintenance
and
servicing
of
the
improvements
throughout
the
Districts,
as
well
as
a description
of
the
assessment
methodology
used
to
apportion
the
total
assessment
to
properties
within
each
District.

Historical
annual
Engineer's
Reports
were
prepared
by
a
different
engineer
of
record
and
specific
language
from
those
historical
Engineer's
Reports
have
been
referenced
to
describe
the
Method
of
Apportionment
within
the
following
section
of
this
report.

5.1 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
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.

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
XIII
D
requires
that
a
parcel's
assessment
may
not
exceed
the
reasonable
cost
of
the
proportional
special
benefit
conferred
on
that
parcel.

Article
XIII
D
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.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
11 June 3, 2025, Item #7

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:

5.3.1 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.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
12 June 3, 2025, Item #7

5.3.2 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
rights-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
2025/26:

Element
Quantity
Landscaped
Rights-of-Ways
(R/W)
355,979
Sq.

Ft
.

Landscaped
Rights-of-Ways
with
Soundwall
28,250
Sq.

Ft.

Landscaped
Medians
51,586
Sq.

Ft.

The
general
benefit
for
Fiscal
Year
2025/26
is
determined
to
be:
$0.1559
per
square
foot
for
landscape
rights-of-ways,
$0.3983
per
square
foot
for
landscape
rights-of-ways
with
soundwall,
and
$0.3753
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

3.08%
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
staff
for
general
landscape
services,
the
general
benefit
for
Fiscal
Year
2025/26
will
increase
from
Fiscal
Year
2024/25,
based
on
the
contribution
rate
per
square
foot,
at
a
maximum
for
this
District.
355,979
Sq.

Ft.

Landscaped
Rights-of-Ways
X
$0
.1559
=
$55,497.12
28,250
Sq
. Ft
. Landscaped
with
Soundwall
X
$0.3983
=
11,251.97
51,586
Sq
. Ft
. Landscaped
Medians
X
$0.3753
=
19,360.22
Total
$86,109.31
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
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
83-1
13 June 3, 2025, Item #7
• Paying directly to the District from the General Fund a dollar amount equal to the City's general benefit contribution.

5.4 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.

5.4.1 RESIDENTIAL LAND USE
All residential subdivisions shall be assessed proportional to special benefit received based on one (1) benefit unit per residential dwelling unit or planned dwelling unit.

5.4.2 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. Urban areas have been defined as the parcels receiving water and sewer services.

5.4.3 IN-LIEU ASSESSMENTS
Under provisions of City policy, parcels may contribute in-lieu assessments by providing equivalent maintenance services for District improvements within public rights-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 2025/26.

5.4.4 NON-BENEFITING PARCELS
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public easements and rights-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.

5.4.5 BENEFITS UNITS (BU)
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 in Appendix B of this Engineer's Report.

The assessment methodology utilized is as described above. Based on this methodology, the benefit units, and the Fiscal Year 2025/26 proposed assessment for each parcel were calculated and are shown in Appendix B.

City of Poway
2025/26 Engineer's Report -Landscape Maintenance District 83-1 14 June 3, 2025, Item #7
• The calculated Fiscal Year 2025/26 assessment for Zone A is proposed to remain at the Fiscal Year 2024/25 assessment rate of $118.48 per benefit unit;
• The calculated Fiscal Year 2025/26 assessment for Zone B is proposed to remain at the Fiscal Year 2024/25 assessment rate of $235.75 per benefit unit; and • The calculated Fiscal Year 2025/26 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 2024/25 assessment rate.

5.5 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 Band $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 XIII D. 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 had a majority protest for the increase, and therefore, failed to pass.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 83-1 15 June 3, 2025, Item #7

APPENDIX
A:

DISTRICT

ASSESSMENT

The
Assessment
Diagram
is
available
for
inspect
ion
at
the
Special
Districts
Office
of
the
Public
Works
Department,
during
normal
business
hours.

City
of
Poway
City
of
Poway
LMD
83-1
2025/26
Engineer's
Report-
Landscape
Maintenance
Distr
ict
83-1
Legend t~J
City
Boundary
lL
MD
Zone
A
LMD
Zon
e B
LMD
Zon
e C
A
June 3, 2025, Item #7
APPENDIX B: 2025/26 ASSESSMENT ROLL
Assessor's parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor's secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.

Based on County Assessor's secured roll data, current assessor's parcels, including corrected and/or new assessor's parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this Engineer's Report. Therefore, if a single assessor's parcel has a status change in development, other land use change, or subdivides into multiple assessor's parcels, the assessment amounts applied to each ofthe new assessor's parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 83-1 B June 3, 2025, Item #7
APN 314-050-29-00 314-050-30-00 314-050-31-00 314-050-32-00 314-050-33-00 314-050-34-00 314-050-35-00 314-050-36-00 314-050-37-00 314-050-38-00 314-050-39-00 314 -050-40-00
314-050-41-00 314-050-42-00 314-050-43-00 314-050-44-00 314-050-47-00 314-050-48-00 314-050-49-00 314-050-50-00 314 -050-51-00
314-050-52-00 314-050-53-00 314-050-54-00 314-050-55-00 314-050-56-00 314-050-57-00 314-050-58-00 314-050-59-00 314-050-60-00 314-050-61-00 314-050-62-00 314-050-63-00 314-050-64-00 314-050-65-00 314-050-66-00 314-050-67-00 314-051-01-00 314-051-02-00 314-051-03-00 314-051-04-00 314-051-05-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
27 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
1 of
36 Grand
Total
$118
.48
118.48 118
.48
118
.48
118.48 118.48 118.48 118.48 118
.48
118.48 118
.48
118
.48
118
.48
118.48 118
.48
118.48 118.48 118
.48
118.48 118.48 118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48
04/30/2025
01:33
:21PM
June 3, 2025, Item #7
APN 314-051-06-00 314-051-07-00 314-051-08-00 314-051
-09-00
314-051-10-00 314-051-11-00 314-051-12-00 314-051-13-00 314-051-14-00 314-051-15-00 314-051-16-00 314-051-17-00 314-051-18-00 314-051-19-00 314-051-20-00 314-051-21-00 314-051-22-00 314-051-23-00 314-051-24-00 314-051-25-00 314-051-26-00 314-051-27-00 314-051-28-00 314 -051-29-00
314
-051-30-00
314-051-31-00 314-052-01-00 314-052-02-00 314-052-03-00 314-052-04-00 314-052-05-00 314-052-06-00 314-052-07-00 314-052-08-00 314-052-09-00 314-052-10-00 314-052-11-00 314-052-12-00 314-052-13-00 314-052-14-00 314-052-15-00 314-052-16-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
28 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
2 of
36 Grand
Total 118.48 118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118
.48
118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118
.48
118
.48
118
.48
118.48 118
.48
118.48 118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118 .48
118.48 118.48
04/30/2025
01:33:21PM
June 3, 2025, Item #7
APN 314-052-17-00 314-052-18-00 314-052-19-00 314-052-20-00 314-052-21-00 314-052-22-00 314-052-23-00 314-052-24-00 314-052-25-00 314-052-26-00 314-052-27-00 314-052-28-00 314-052-29-00 314-052-30-00 314-052-31-00 314-052-32-00 314 -052-33-00
314-052-34-00 314-052-35-00 314-052-36-00 314-052-37-00 314-052-38-00 314-052-39-00 314-052-40-00 314-052-41-00 314-052-42-00 314-161-01-00 314-161-02-00 314-161-03-00 314-161-04-00 314 -161
-05
-00
314
-161-06-00
314-161-07-00 314-161-08-00 314-161-09-00 314-161-10-00 314-161-11-00 314-161-12-00 314-161-13-00 314-161-14-00 314 -161-15-00
314-161-16-00 Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
29 of63
City
of
Poway
Landscape
Maintenance
District
83-1 Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
3 of
36 Grand
Total 118.48 118
.48
118.48 118.48 118.48 118
.48
118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118
.48
118.48 118
.48
118
.48
118.48 118.48 118.48 118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118.48
04/30/2025
01:33
:21PM
June 3, 2025, Item #7
APN 314-161-17-00 314-161-18-00 314-161-19-00 314-161-20-00 314-161-21-00 314-161-22-00 314 -161-23-00
314-161-24
-00
314-161-25-00 314-193-38-01 314-193-38-02 314-193-38-03 314-193 -38-04
314-193-38-05 314-193-38-06 314
-193-38-07
314-193-38-08 314-193-38-09 314-193-38-10 314-193-38-11 314-193-38-12 314-193-38-13 314-193-38-14 314-193-38-15 314-193-38-16 314-193-38-17 314-193-38-18 314-242-34-00 314-242-35-00 314-242-36-00 314-242-37-00 314-242-38-00 314-242-39-00 314-242-40-00 314 -242-41-00
314-242-42-00 314-242-43-00 314-341-01-00 314-341-02-00 314-341-03-00 314-341-04-00 314-341-05-00 Slight variances
may
occur
due
to
rounding
Copyright
©
2013
by
NBS
30 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Resident
ial

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Resident
ial

1.00 Residential

1.00 Residential
Page
4 of
36 Grand
Total 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48 118.48 118
.48
118
.48
118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118
.48
118.48 118
.48
04/30/2025
0l:33:21PM
June 3, 2025, Item #7
APN 314-341-06-00 314-341-07-00 314-341-08-00 314-341-09-00 314-341-10-00 314 -341-11-00
314
-341-12-00
314-341-13-00 314-341-14-00 314-341-15-00 314-341-16-00 314 -341-17-00
314-341-18-00 314-341-19-00 314-341-20-00 314-341-21-00 314-341-22-00 314-341-23-00 314-371-24-00 314-371-25-00 314-371-26-00 314-371-27-00 314-371-28-00 314-371-29-00 314-371-30-00 314-371-31-00 314-371-32-00 314-371-33-00 314-371-34-00 314-371-35-00 314-382-01-00 314-382-02-00 314-382-03-00 314-382-04-00 314-382-05-00 314-382-06-00 314-382 -07-00
314-382-08-00 314-382-09-00 314-382-10-00 314-382-11-00 314-382-12-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
31 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
5 of
36 Grand
Total 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118.48 118
.48
118
.48
118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118.48
04/30/2025
0l
:33
:21PM
June 3, 2025, Item #7
APN 314-382-13-00 314-382-14
-00
314-382-15
-00
314-382-16-00 314-382-17-00 314-382-18-00 314-382-19-00 314 -382-20-00
314-382-21
-00
314-382-22-00 314-382-23-00 314-382
-24
-00
314-382
-25-00
314-382-26
-00
314-382-27-00 314-382-28-00 314-631-01-00 314-631-02-00 314-631-03-00 314-631-04-00 314 -631-05-00
314
-631-06-00
314
-631
-07-00
314-631
-08-00
314-631
-09-00
314-631-10-00 314-631-11-00 314-631
-12-00
314
-631-13-00
314-631
-14-00
314-631-15-00 314
-631-16-00
314-631-17-00 314-631-18-00 314-631
-19-00
314-631-20-00 314-631-21-00 314-631-22-00 314-631-23-00 314 -632-01-00
314
-632-02-00
314-632-03-00 Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
32 of63
City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Resident
ial

1.00 Res
idential

1.00 Residential

1.00 Resident
ial

1.00 Residential

1.00 Residential
Page
6 of
36 Grand
Total 118
.48
118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118.48 118.48 118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118.48 118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48 118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118.48 118
.48
04/30/2025
0l:33
:21PM
June 3, 2025, Item #7
APN
314-632-04-00
314-632-05-00
314-632-06-00
314-632-07-00
314-632-08-00
314-632-09-00
314-632-10-00
314-632-11-00
314-632-12-00
314-632-13-00
314-632-14-00
314-632-15-00
314-632-16-00
314-632-17-00
314-632-18-00
314-632-19-00
314-632-20-00
314-632-21-00
314-632-22-00
314-632-23-00
314-632-24-00
314-632-25-00
314-632-26-00
314-632-27-00
314-632-28-00
314-632-29-00
314-632-30-00
314-632-31-00
314-632-32-00
314-632-33-00
314-632-34-00
314-632-35-00
314-632-36-00
314-632-37-00
314-632-38-00
314-632-39-00
314-632-40-00
314-632-41-00
314-632-42-00
314-632-43-00
314-632-44-00
314-660-01-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
33 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 7 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN 314-660-02-00 314-660-03-00 314
-660-04-00
314-660-05-00 314-660-06-00 314-660-07-00 314-660-08-00 314-660-09-00 314-660-10-00 314-660-11 -00
314-660
-12-00
314-660-13-00 314-660-14-00 314-660-15-00 314-660-16-00 314-660-17-00 314-660-18-00 314-660-19-00 314-660-20-00 314-660-21-00 314-660-22-00 314-660-23-00 314-660-24-00 314-660-25-00 314-660-26-00 314-660-27-00 314-660-28-00 314-660-29-00 314 -660-30-00
314-670-17-00 314-670-18-00 314-670-19-00 314-670-20-00 314-670-21-00 314-670-22-00 314-670-23-00 314-670-24-00 314-670-25-00 314 -670-26-00
314-670-27-00 314-670-28-00 314-670-29-00 Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
34 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
8 of
36 Grand
Total 118
.48
118
.48
118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118 .48
118
.48
118
.48
04/30/2025
01:33:21PM
June 3, 2025, Item #7
APN 314-670-30-00 314-670-31-00 314-670-32-00 314-670-33-00 314-670-34-00 314-670 -35-00
314-670-36-00 314-670-37-00 314-670-38-00 314-670-39-00 314-670-40-00 314 -670-41-00
314-670-42-00 314-670-43-00 314-670-44-00 314-670-45-00 314-670-50-00 314-670-51-00 314-670-58-00 314 -670-60-00
314-670-62-00 314
-670-66-00
314-670-68-00 314-670-70-00 314-670-74-00 314-681-01-00 314-681-02-00 314-681-03-00 314-681-04-00 314-681-05-00 314-681-06-00 314-681-07-00 314-681-08-00 314-681-09-00 314-681-10-00 314-681-11-00 314-681-12-00 314-681-13-00 314 -681-14-00
314-681-15-00 314-681-16-00 314-681-17-00 Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
35 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
9 of
36 Grand
Total 118.48 118.48 118
.48
118.48 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118.48 118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118
.48
118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118
.48
118.48 118
.48
118.48
04/30/2025
01:33:21PM
June 3, 2025, Item #7
APN 314-681-18-00 314-681-19-00 314-681-20-00 314-681-21-00 314-681-22-00 314-681-23 -00
314
-681-24-00
314-681-25-00 314-681-26-00 314-681-27-00 314-681-28-00 314-681-29-00 314-681-30-00 314-681-31-00 314-681-32-00 314-681-33-00 314-681-34-00 314-681-35-00 314-681-36-00 314-681 -37-00
314-681-38-00 314-681-39-00 314-682-01-00 314-682-02-00 314 -682-03-00
314-682-04-00 314-682-05-00 314-682-06-00 314-682-07-00 314-682 -08-00
314
-682-09-00
314-682-10-00 314-682-14-00 314-682-15-00 314-682-16-00 314-682-17-00 314-682-18-00 314-682-19-00 314-682-20-00 314-682-23-00 314-690-16-00 314-690-17-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
36 of
63 City
of
Poway
Landscape
Maintenance
District
83-1 Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
10 of
36 Grand
Total 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118
.48
118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118 .48
118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118.48
04/30/2025
01:33
:21PM
June 3, 2025, Item #7
APN
314-690-18-00
314-690-19-00
314-690-20-00
314-690-21-00
314-690-22-00
314-690-23-00
314-690-24-00
314-690-25-00
314-690-26-00
314-690-27-00
314-701-01-00
314-701-02-00
314-701-03-00
314-701-04-00
314-701-05-00
314-701-06-00
314-701-07-00
314-701-08-00
314-701-09-00
314-701-10-00
314-701-11-00
314-701-12-00
314-701-13-00
314-701-14-00
314-701-15-00
314-701-16-00
314-701-17-00
314-701-18-00
314-701-19-00
314-701-20-00
314-701-21-00
314-701-22-00
314-701-23-00
314-701-24-00
314-701-25-00
314-701-26-00
314-701-27-00
314-701-28-00
314-701-29-00
314-701-30-00
314-701-31-00
314-701-32-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
37 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 11 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN
314-701-33-00
314-701-34-00
314-701-35-00
314-701-36-00
314-701-37-00
314-701-38-00
314-701-39-00
314-701-40-00
314-701-41-00
314-701-42-00
314-701-43-00
314-701-44-00
314-701-45-00
314-701-46-00
314-701-47-00
314-701-48-00
314-701-49-00
314-701-50-00
314-701-51-00
314-701-52-00
314-701-53-00
314-701-54-00
314-702-01-00
314-702-02-00
314-702-03-00
314-702-04-00
314-702-05-00
314-702-06-00
314-702-07-00
314-702-08-00
314-702-09-00
314-702-10-00
314-702-11-00
314-702-12-00
314-702-13-00
314-702-14-00
314-702-15-00
314-702-16-00
314-702-17-00
314-702-18-00
314-702-19-00
314-702-20-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
38 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 12 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN
314-702-21-00
314-702-22-00
314-702-23-00
314-702-24-00
314-702-25-00
314-702-26-00
314-702-27-00
314-702-28-00
314-702-29-00
314-702-30-00
314-702-31-00
314-702-32-00
314-702-33-00
314-702-34-00
314-702-35-00
314-702-36-00
314-702-37-00
314-702-38-00
314-702-39-00
314-702-40-00
314-702-41-00
314-702-42-00
314-702-43-00
314-702-44-00
314-702-45-00
314-702-46-00
314-702-47-00
314-702-48-00
314-702-49-00
314-702-50-00
314-702-51-00
314-702-52-00
314-702-53-00
314-703-01-00
314-703-02-00
314-703-03-00
314-703-04-00
314-703-05-00
314-703-06-00
314-703-07-00
314-703-08-00
314-703-09-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
39 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residential
1:00 Residential

1.00 Residential

Page 13 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN
314-703-10-00
314-703-11-00
314-703-12-00
314-703-13-00
314-703-14-00
314-703-15-00
314-703-16-00
314-703-17-00
314-703-18-00
314-703-19-00
314-703-20-00
314-703-21-00
314-703-22-00
314-703-23-00
314-703-24-00
314-703-25-00
314-703-26-00
314-703-27-00
314-703-28-00
314-703-29-00
314-703-30-00
314-703-31-00
314-703-32-00
314-703-33-00
314-703-34-00
314-703-35-00
314-703-36-00
314-703-37-00
314-703-38-00
314-703-39-00
314-703-40-00
314-703-41-00
314-703-42-00
314-703-43-00
314-703-44-00
314-703-45-00
314-703-46-00
314-703-47-00
314-703-48-00
314-703-49-00
314-703-50-00
314-703-51-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
40 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 14 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN
314-703-52-00
314-703-53-00
314-703-54-00
314-703-55-00
314-703-56-00
314-711-01-00
314-711-02-00
314-711-03-00
314-711-04-00
314-711-05-00
314-711-06-00
314-711-07-00
314-711-08-00
314-711-09-00
314-711-10-00
314-711-11-00
314-711-12-00
314-711-13-00
314-711-14-00
314-711-15-00
314-711-16-00
314-711-17-00
314-711-18-00
314-711-19-00
314-711-20-00
314-711-21-00
314-711-22-00
314-711-23-00
314-711-24-00
314-711-25-00
314-711-26-00
314-711-27-00
314-721-01-00
314-721-02-00
314-721-03-00
314-721-04-00
314-721-05-00
314-721-06-00
314-721-07-00
314-721-08-00
314-721-09-00
314-721-10-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
41 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 15 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN 314-721-11-00 314
-721-12-00
314-721-13-00 314-721-14-00 314-721
-15-00
314-721-16-00 314-721-17-00 314-721-18-00 314-721-19-00 314-721-20-00 314-721-21-00 314-721-22-00 314-721-23-00 314-721-24 -00
314
-721-25-00
314-721-26-00 314-721-27-00 314-721-28-00 314-721-29-00 314-721 -30-00
314
-721-31
-00
314-721-32-00 314-721-33-00 314-721-34
-00
314-721-35-00 314-721-36-00 314-721-37-00 314-721-38-00 314-721-39-00 314-722-01-00 314-722-02 -00
314
-722-03-00
314
-722-04-00
314-722-05-00 314-722-06-00 314-722-07-00 314-722-08-00 314-722-09-00 314-722-10-00 314-722-11-00 314-722-12-00 314-722-13-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
42 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Resident
ial

1.00 Res
idential

1.00 Residential

1.00 Residential
Page
16 of
36 Grand
Total 118.48 118.48 118.48 118
.48
118.48 118.48 118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118.48 118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48
04/30/2025
01 :33
:21PM
June 3, 2025, Item #7
APN 314-722-14-00 314-722-15-00 314-722-16-00 314
-722-17-00
314
-722-18-00
314-722-19-00 314-722-20-00 314-722-21-00 314-722-22-00 314-722-23-00 314-722-24-00 314-722-25-00 314 -722-26-00
314-722
-27
-00
314-722-28-00 314-722-29-00 314-722-30-00 314-722-31-00 314-722-32-00 314-722 -33-00
314-722-34-00 314-722-35-00 314
-722-36-00
314-722-37-00 314
-722-38
-00
314-722-39-00 314-722-40-00 314
-731-01-00
314-731-02-00 314
-731-03-00
314-731-04
-00
314
-731-05-00
314-731
-06-00
314-731-07-00 314-731-08-00 314-
731-09-00
314-731-10-00 314-731-11
-00
314-731-12-00 314-731-13-00 314-731-14
-00
314-731-15-00 Slight
variances
may
occur
due
to
rounding
Copyright
©
2013
by
NBS
43 of63
City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Resident
ial

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Residential
Page
17 of
36 Grand
Total 118.48 118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118
.48
118.48 118.48 118
.48
118.48 118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118.48 118
.48
04/30/2025
01 :33
:21PM
June 3, 2025, Item #7
APN 314-731-16-00 314-731-17-00 314-731-18-00 314-731-19-00 314 -731-20
-00
314-731-21-00 314-731-22-00 314-731-23-00 314-731-24-00 314-731-25-00 314-731-26-00 314-731-27-00 314 -731-28-00
314-731-29-00 314-732
-01-00
314-732-02-00 314
-732-03-00
314
-732-04-00
314
-732-05-00
314-732-06-00 314-732-07-00 314
-732-08-00
314
-732-09-00
314-732-10-00 314-732-11-00 314-732-12-00 314-732-13-00 314-732-14-00 314 -732-15-00
314-732-16-00 314-732-17-00 314-732-18-00 314
-732-19-00
314
-732-20-00
314-732-21-00 314-732
-22-00
314-732-23-00 314
-732-24
-00
314-732-25
-00
314-732-26
-00
314
-732-27-00
314-732-28-00 Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
44 of63
City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
18 of
36 Grand
Total 118
.48
118.48 118
.48
118
.48
118
.48
118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118.48 118
.48
118.48 118.48 118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118.48 118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48
04/30/2025
01:33
:21PM
June 3, 2025, Item #7
APN 314
-732-29-00
314-732-30
-00
314·732·31·00 314-732-32-00 314
·732-33-00
314
-732
-34-00
314-732-35·00 314
-732-36·00
314-732-37-00 314-732·38·00 314
-732-39-00
314-732-40-00 314
-732·41-00
314-732-42
·00
314-741-01·00 314-741-02-00 314·741-03-00 314-741-04-00 314-741-05-00 314-741-06-00 314-741-07 ·00
314-741-08
-00
314-741·09
·00
314·
7 41
• 10
-00
314-741·11
·00
314-741-12-00 314-741·13·00 314
-741-14·00
314-741
-15-00
314-741·16
·00
314
-741-17-00
314
-741-18-00
314-741-19-00 314-741-20·00 314-741-21-00 314-741-22-00 314-741-23·00 314-741-24-00 314-741-25 -00
314·741-26-00 314-741-27·00 314
-741-28-00
Slight
variances
may
occur
due
to
rounding
Copyright
©
2013
by
NBS
45 of63
City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Residential
Page
19 of
36 Grand
Total 118
.48
118
.48
118.48 118.48 118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118
.48
118
.48
118.48 118.48 118.48 118.48 118
.48
118
.48
04/30/2025
0l:33
:21PM
June 3, 2025, Item #7
APN
314-741-29-00
314-741-30-00
314-741-31-00
314-741-32-00
314-741-33-00
314-741-34-00
314-741-35-00
314-741-36-00
314-741-37-00
314-741-38-00
314-741-39-00
314-741-40-00
314-741-41-00
314-741-42-00
314-741-43-00
314-741-44-00
314-741-45-00
314-741-46-00
314-741-47-00
314-741-48-00
314-741-49-00
314-741-50-00
314-741-51-00
314-741-52-00
314-742-01-00
314-742-02-00
314-742-03-00
314-742-04-00
314-742-05-00
314-742-06-00
314-742-07-00
314-742-12-00
314-742-13-00
314-742-14-00
314-742-15-00
314-742-16-00
314-742-17-00
314-742-18-00
314-742-19-00
314-742-20-00
314-742-21-00
314-742-22-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
46 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 20 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 0l:33:21PM
June 3, 2025, Item #7
APN
314-742-23-00
314-742-24-00
314-742-25-00
314-742-26-00
314-742-27-00
314-742-28-00
314-742-29-00
314-742-30-00
314-742-31-00
314-742-32-00
314-742-33-00
314-742-34-00
314-742-35-00
314-742-36-00
314-742-37-00
314-742-38-00
314-742-39-00
314-742-40-00
314-742-41-00
314-742-42-00
314-742-43-00
314-7 42-44-00
314-742-45-00
314-742-46-00
314-742-47-00
314-742-48-00
314-742-49-00
314-742-50-00
314-742-51-00
314-742-52-00
314-742-53-00
314-742-54-00
314-743-01-00
314-743-02-00
314-743-03-00
314-7 43-04-00
314-7 43-05-00
314-7 43-06-00
314-743-07-00
314-7 43-08-00
314-7 43-09-00
314-743-10-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
47 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 21 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN 314-743-11-00 314-743-12-00 314-743-13-00 314-743-14-00 314-743-15-00 314-743-16-00 314 -743-17-00
314-743-18-00 314-743-19-00 314-743-20-00 314-743-21-00 314-743-22-00 314-743-23-00 314-743-24-00 314-743-25-00 314-743-26-00 314-743-27-00 314-743-28-00 314-743-29-00 314-743-30-00 314-743 -31-00
314-743-32-00 314-743-33-00 314-743-34-00 314-743-35-00 314-743-36-00 314-743-37-00 314-743-38-00 314-750-01-00 314-750-02-00 314-750-03 -00
314-750-04-00 314-750-05-00 314-750-06-00 314-750-07-00 314-750-08-00 314-750-09-00 314-750-10-00 314-750-11-00 314-750-12-00 314-750-13-00 314-750-14-00 Slight variances
may
occur
due
to
rounding
Copyright
©
2013
by
NBS
48 of63
City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
22 of
36 Grand
Total 118
.48
118.48 118
.48
118.48 118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48 118
.48
118.48 118
.48
118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48 118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48
04/30/2025
01:33
:21PM
June 3, 2025, Item #7
APN
314-750-15-00
314-750-16-00
314-750-17-00
314-750-18-00
314-750-19-00
314-750-20-00
314-750-21-00
314-750-22-00
314-750-23-00
314-750-24-00
314-750-25-00
314-750-26-00
314-750-27-00
314-750-28-00
314-750-29-00
314-750-30-00
314-750-31-00
314-750-32-00
314-750-33-00
314-750-34-00
314-750-35-00
314-750-36-00
314-750-37-00
314-750-38-00
314-750-39-00
314-750-41-00
314-761-01-00
314-761-02-00
314-761-03-00
314-761-04-00
314-761-05-00
314-761-06-00
314-761-07-00
314'761-08-00
314-761-09-00
314-761-10-00
314-761-11-00
314-761-13-00
314-761-14-00
314-761-15-00
314-761-16-00
314-761-17-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
49 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 23 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN
314-761-18-00
314-761-19-00
314-761-20-00
314-761-21-00
314-761-22-00
314-761-23-00
314-761-24-00
314-761-25-00
314-761-26-00
314-761-27-00
314-761-28-00
314-761-29-00
314-761-30-00
314-761-31-00
314-761-32-00
314-761-33-00
314-761-34-00
314-761-35-00
314-761-36-00
314-761-37-00
314-761-38-00
314-761-39-00
314-761-40-00
314-761-41-00
314-761-42-00
314-761-43-00
314-761-44-00
314-761-45-00
314-761-46-00
314-761-47-00
314-761-48-00
314-761-49-00
314-761-50-00
314-761-51-00
314-762-01-00
314-762-02-00
314-762-03-00
314-762-04-00
314-762-05-00
314-762-06-00
314-762-07-00
314-762-08-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
50 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 24 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 0l:33:21PM
June 3, 2025, Item #7
APN 314-762-09-00 314-762-10-00 314-762-11-00 314-762-12-00 314-762-13-00 314-762-14-00 314-762-15-00 314-762-16-00 314-762-17-00 314-762-18-00 314-762-19-00 314-762-20-00 314-762-22-00 314-771-01-00 314-771-02-00 314-771-03-00 314-771-04-00 314-771-05-00 314-771-06-00 314-771-07-00 314- 771-08-00
314-771-09-00 314-771-10-00 314-771-11-00 314-771-12-00 314-771-13-00 314-771-14-00 314- 771-15-00
314-771-16-00 314-771-17-00 314-771-18-00 314-771-19-00 314-771-20-00 314-771-21-00 314-771-22-00 314-771-23-00 314-771-24-00 314-771-25-00 314-771-26-00 314-771-27-00 314-771-28-00 314-771-29-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
51 of63
City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
25 of
36 Grand
Total 118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118 .48
118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 118.48 04/30/2025
0l:33:21PM
June 3, 2025, Item #7
APN
314-771-30-00
314-771-31-00
314-772-01-00
314-772-02-00
314-772-03-00
314-772-04-00
314-772-05-00
314-772-06-00
314-772-07-00
314-772-08-00
314-772-09-00
314-772-10-00
314-772-11-00
314-772-12-00
314-772-13-00
314-772-14-00
314-772-15-00
314-772-16-00
314-772-17-00
314-772-18-00
314-772-19-00
314-772-20-00
314-772-21-00
314-772-22-00
314-772-23-00
314-772-24-00
314-772-25-00
314-772-26-00
314-772-27-00
314-772-28-00
314-772-29-00
314-772-30-00
314-780-01-00
314-780-02-00
314-7 80-03-00
314-780-04-00
314-780-05-00
314-780-06-00
314-780-07-00
314-780-08-00
314-780-09-00
314-780-10-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
52 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 26 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 0l:33:21PM
June 3, 2025, Item #7
APN
314-780-11-00
314-780-12-00
314-780-13-00
314-780-14-00
314-780-15-00
314-780-16-00
314-780-17-00
314-780-18-00
314-780-19-00
314-780-20-00
314-780-21-00
314-780-22-00
314-780-23-00
314-780-24-00
314-780-25-00
314-780-26-00
314-780-27-00
314-780-28-00
314-780-29-00
314-780-30-00
314-780-31-00
314-780-32-00
314-780-33-00
314-791-01-00
314-791-02-00
314-791-03-00
314-791-04-00
314-791-05-00
314-791-06-00
314-791-07-00
314-791-08-00
314-791-09-00
314-791-10-00
314-791-11-00
314-791-12-00
314-791-13-00
314-791-14-00
314-791-15-00
314-791-16-00
314-791-17-00
314-791-18-00
314-791-19-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
53 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 27 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN
314-791-20-00
314-791-21-00
314-791-22-00
314-791-23-00
314-791-24-00
314-791-25-00
314-791-26-00
314-791-27-00
314-791-28-00
314-791-29-00
314-791-30-00
314-791-31-00
314-791-32-00
314-791-33-00
314-792-01-00
314-792-02-00
314-792-03-00
314-792-04-00
314-792-05-00
314-792-06-00
314-792-07-00
314-792-08-00
314-792-09-00
314-792-10-00
314-792-11-00
314-792-12-00
314-792-13-00
314-792-14-00
314-792-15-00
314-792-16-00
314-792-17-00
314-792-18-00
314-792-19-00
314-792-20-00
314-792-21-00
314-792-22-00
314-792-23-00
314-792-24-00
314-792-25-00
314-792-26-00
314-792-27-00
314-792-28-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
54 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 28 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 0l:33:21PM
June 3, 2025, Item #7
APN 314-792-29-00 314-792-30-00 314-792-31-00 314-792-32-00 314-792-33-00 314-792-34-00 314-792-35-00 314-792-36-00 314-792-37-00 314-801-01-00 314-801-02-00 314-801-03-00 314-801 -04-00
314-801-05-00 314-801-06-00 314-801-07-00 314-801-08-00 314-801-09-00 314-801-10-00 314-801-11-00 314 -801-12-00
314-801-13-00 314-801-14-00 314-801-17-00 314-801-18-00 314-801-19-00 314-801-20-00 314-801-21-00 314-801-23-00 314-801-26-00 314-802 -01-00
314-802-02-00 314-802-06-00 314-802-07-00 314-802-11-00 314-811-01-00 314-811-02-00 314-811-03-00 314-811-04-00 314-811-05-00 314-811-06-00 314 -811-07-00
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
55 of
63 City
of
Poway
Landscape
Maintenance
District
83-1 Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Residential
Page
29 of
36 Grand
Total 118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48 118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118.48 118.48 118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118
.48
118
.48
118.48 118.48 118
.48
04/30/2025
01:33
:21PM
June 3, 2025, Item #7
APN 314-811-08-00 314-811-09-00 314-811-10-00 314-811-11 -00
314-811-12
-00
314
-811-13-00
314-811-14-00 314-811-15-00 314-811-16-00 314-811-19
-00
314-811-20
-00
314-811-21-00 314-811-22-00 314-811-23
-00
314-811-24-00 314-811
-25-00
314-811-26-00 314-811-27-00 314-811-28-00 314-811-29-00 314-811-30-00 314-811-31-00 314-811-32-00 314-812-01-00 314-812 -02-00
314-812-03-00 314-812-04-00 314-812-05-00 314-812-06-00 314-812-07-00 314-812-08-00 314-812-09-00 314-812-10-00 314-812-11 -00
314-812-12-00 314-812-13-00 314-812-14-00 314-812-15-00 314-812-16-00 314-812-17-00 314-812-18-00 314-812 -19-00
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
56 of
63 City
of
Poway
Landscape
Maintenance
District
83-1 Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
30 of
36 Grand
Total 118
.48
118
.48
118
.48
118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118.48 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118
.48
118.48 118.48 118
.48
118
.48
118.48 118.48 118.48 118
.48
118
.48
118
.48
118
.48
118.48 118
.48
118.48 118
.48
118.48 118
.48
04/30/2025
01:33:21PM
June 3, 2025, Item #7
APN 314-812-20-00 314-812-23-00 314-812-24-00 314-812-25-00 314-812-26-00 314-812-27-00 314-812-28-00 314-812-29-00 314-812-30-00 314-812-31-00 314-812-32-00 314-812-34-00 314 -812-35-00
314
-820-01-00
314-820-02-00 314-820-03-00 314-820-04-00 314-820-05-00 314-820-06-00 314-820-07-00 314-820-08-00 314-820-09-00 314-820-10-00 314-820-11-00 314-820-12-00 314-820-13-00 314-820-14-00 314-820-15-00 314-820-16-00 314-820-17-00 314-820 -18-00
314-820-19-00 314-820-20-00 314-820-21-00 314-820-29-00 314-820-30-00 314-820-31-00 314-820-32-00 314-860-01-00 314-860-02-00 314-860-03-00 314-860-04-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
57 of63
City
of
Poway
Landscape
Maintenance
District
83-1
Zone
A
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
31 of
36 Grand
Total 118
.48
118.48 118.48 118
.48
118
.48
118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118
.48
118
.48
118.48 118.48 118.48 118.48 118
.48
118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118
.48
118.48 118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118.48 118.48 118
.48
118.48 118.48
04/30/2025
01 :33
:21PM
June 3, 2025, Item #7
APN
314-850-05-00
314-850-05-00
314-850-07-00
314-850-08-00
314-850-09-00
314-850-10-00
314-850-11-00
314-850-12-00
314-850-13-00
314-850-14-00
317-111-21-00
317-111-22-00
317-111-23-00
317-111-24-00
317-111-25-00
317-111-25-00
317-111-27-00
317-111-28-00
317-111-29-00
317-111-30-00
317-111-31-00
317-111-32-00
317-111-33-00
317-111-34-00
317-111-35-00
317-111-35-00
321-303-22-00
321-303-23-00
321-303-24-00
321-303-25-00
321-303-25-00
321-303-27-00
321-303-28-00
321-303-29-00
321-303-30-00
321-303-31-00
321-303-32-00
321-303-33-00
321-390-01-00
321-390-02-00
321-390-03-00
321-390-04-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
58 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 32 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/30/2025 01:33:21PM
June 3, 2025, Item #7
APN
321-390-05-00
321-390-06-00
321-390-07-00
321-390-08-00
321-390-09-00
321-390-10-00
321-390-11-00
321-390-12-00
321-390-13-00
321-390-14-00
321-390-15-00
321-390-16-00
321-390-17-00
321-390-18-00
321-390-19-00
321-390-20-00
321-390-21-00
321-390-22-00
321-390-23-00
321-390-24-00
321-390-25-00
321-390-26-00
321-390-27-00
321-390-28-00
321-390-29-00
321-390-30-00
321-390-31-00
321-390-32-00
321-390-33-00
321-390-34-00
321-390-35-00
321-390-36-00
321-390-37-00
321-390-38-00
321-390-39-00
321-390-40-00
321-390-41-00
321-390-42-00
321-390-43-00
321-390-44-00
321-390-45-00
321-390-46-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
59 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 33 of 36 ends

1.00 Residential

1.00 Residential
1,391.00

Page 34 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
$164,805.68
04/30/2025 0l:33:21PM
June 3, 2025, Item #7
APN 314-632-47-00 314-670-72-00 314-710-17-00 314-710-22-00 314-710-29-00 314-710-30-00 314-710-32-00 314-710-33-00 314-710-35-00 314-710-36-00 314-710-37-00 314-710-38-00 314-710-39-00 314-710-40-00 314-710-41-00 15 Accounts
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
61 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
B
2025/26
Assessment
Roll
EBU
Landuse
Grand
Total

3.12 Non
Residential
$735.54

5.40 NonResidential
1,273.04

2.84 Non
Residential
669
.52

3.32 Non
Residential
782
.68

2.40 Non
Residential
565
.80

4.84 NonResidential
1,141
.02

10.88 NonResidential
2,564.96

3.12 NonResidential
735
.54

7.00 Non
Residential
1,650.24

1.16 Non
Residential
273.46
15 .16
Non
Residential
3,573.96

1.64 NonResidential
386
.62

3.84 NonResidential
905.28

31.60 Non
Residential
7,449.70

2.20 Non
Residential
518
.64

98.52 $23,226.00
Page
35 of
36 04/30/2025
01:33
:21PM
June 3, 2025, Item #7
APN 314-830-01-00 314-830-02-00 314-830-03-00 314-830-04-00 314-830-05-00 314-830-06-00 314-830-07-00 314-830-08-00 314-830-09-00 314-830-10-00 314-830 -11-00
314-830-12-00 314-830-13-00 314-830-14-00 314-830-15-00 314-830-16-00 314-830-11-qo 314-830-18-00 314-830-19-00 314-830-20-00 314-830-21-00 314-830-22-00 314-830-23-00 314-830-24-00 314-830-25-00 314-830-26-00 26 Accounts
LMD
Total:
1,432
Total
Accounts
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
62 of
63 City
of
Poway
Landscape
Maintenance
District
83-1
Zone
C
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Resident
ial

1.00 Residential

26.00 1,515.52
Page
36 of
36 Grand
Total
$496.16 496.16 496.16 496.16 496
.16
496
.16
496
.16
496.16 496
.16
496
.16
496
.16
496.16 496.16 496.16 496
.16
496
.16
496
.16
496.16 496
.16
496
.16
496
.16
496.16 496.16 496
.16
496
.16
496
. 16
$12,900.16 $200,931.84
04/30/2025
0l:33:21PM
June 3, 2025, Item #7
City
of
San
Diego
"O a: 0 "O ~ a, E 0 a.
63 of63
-0 cc: 0 -0 ~ a, E 0 Cl
"O a:: <11 01) "' ·t: ro u
City
of Poway
Poway
Rd

ATTACHMENT
C
"O a:: c ·c ::, E E 0 u
/4'!?1
n
"O a:: "O C: "' 'o i
-
Twin
Peaks
Rd
Poway
Rd
l ii, ;:IJ a.

June 3, 2025, Item #8
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA RE PQ RT City of Poway
June 3, 2025
Honorable Mayor and Members of the City C_?\~_cil
Eric Heidemann, Director of Public Works 1/'°.

Danielle McIntosh, Senior Management AnalystA
(858) 668-4729 or [email protected] I"'/'

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 2025-26 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 are included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2025-26 assessment rate for LM D 86-1 Zone A is proposed to remain unchanged at the FY 2024-25 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 rights-of-way.

The adoption of this resolution is the first step in a two-step process and serves to set the date for the required public hearing. The proposed assessments will not be considered for adoption until the public hearing scheduled for July 15, 2025.

Recommended Action:

It is recommended City Council adopt the Resolution to initiate the process required to levy and collect assessments for the upcoming fiscal year within Landscape Maintenance District 86-1, in accordance with state law, and to set the date for the public hearing, giving property owners the opportunity to review and comment on the proposed assessments.

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.
1 of48
June 3, 2025, Item #8
LMD 86-1 Zone A includes the following residential 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 Ill
TTM 89-13R The Heritage, Phase I, Unit IV
TTM 98-02 North Point
TTM 99-03 Vision Homes
MDRA 98-71 Kennedy Family Trust
MDRA 01-38 Wells Trust
MDRA 05-59 Garczynski
TTM 00-02 Malone
TTM 02-01 BBA Partners
PM 15384 (par 1, 2, 3 and 4) Custom Homes
MAP 15725 Milpitas-Fleming Associates
ROS 4063 Seaman Gregg
TTM 86-01 Huntington Gate, I and II
MDRA 04-02 Sedehi/Fard
TTM 87-05 Serenata
TTM 88-15 Green Valley Estates
LMD 86-1 Zone B includes the following non-residential development:

TRACT PROJECT NAME
TPM 90-06 LDS Poway Chapel
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 the annual budget. The engineer's report (Attachment B) is prepared each year by an outside engineering firm and provides a detailed, transparent analysis to support the proposed assessment. It also outlines the proposed FY 2025-26 budget and the resulting assessments.

FY 2025-26 assessments for Zone A are proposed to remain unchanged at the FY 2024-25 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 (LDS Poway Chapel) is to maintain the LMD 86-1 improvements adjacent to and constructed by the church. Zone B will have no assessment levied, as the LDS Poway Chapel has agreed to maintain the rights-of-way bordering their property in perpetuity. In addition, Green Valley Estates is currently maintaining the landscaping along Lake Poway Road by an agreement with its homeowners' association.
2 of48
June 3, 2025, Item #8
No new parcels were added to LMD 86-1 during FY 2024-25. Only those properties receiving special benefit are included on LM D 86-1 's assessment roll.

In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LM D 18-2) within the boundaries of existing LM D 86-1. The proposed district, LMD 18-2, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently imposed on properties within 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 3.0 percent. The proposed district, LM D 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. Service level B 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 bi-monthly basis. Services may continue to be reduced to align with assessment revenue and to accommodate unexpected repair needs that arise. Compounding this challenge is the fact that LMD 86-1 is effectively operating with 1980s revenue levels while facing 2025 expenditure demands.

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 15, 2025.

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 unchanged at the FY 2024-25 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 2025-26. A 3 of48
June 3, 2025, Item #8
General Fund contribution of $61,998 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.

Attachments:

A. Resolution
B. Engineer's Report
C. LMD 86-1 Map
Reviewed/Approved By:

Wen Kaserman
Assistant City Manager
4of48
Reviewed By:

Alan Fenstermacher
City Attorney
Ap~J
Chris Hazeltine
City Manager
June 3, 2025, Item #8

RESOLUTION
NO
. 25-
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
2025-26
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
20~4-25
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
$61,998;

WHEREAS,
under
Article
XIII
D,
Section
5(b)
of
Proposition
218
(adopted
by
general
vote
on
November
5,
1996),
the
collection
of
Fiscal
Year
2025-26
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
2025-26
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
15,
2025,
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 of48

ATTACHMENT
A
June 3, 2025, Item #8
Resolution No. 25-

Page 2 ends

shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.

PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 3rd day of June, 2025 by the following vote, to wit:

AYES:

NOES:

ABSTAINED:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
6 of48
June 3, 2025, Item #8
7 of48
CITY
OF
POWAY
2025/26
Engineer's
Repor
t For:

Landscap
e
Ma
int
enance
District
86-1
May
2025
Prepared
by
:
he
lping
communit
ie
s
fund
tomorrow
nbsgov.com

ATTACHMENT
B
Corpor
ate
Headq
uarters
32605
Temec
ul
a
Parkway,
Su
ite
100
Temec
ul
a,
CA
92592
To
ll free
: 800
.676
.7516
June 3, 2025, Item #8
8 of48

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 86-1
14467 Lake Poway Road
Poway, CA 92064
Phone -(858) 668-4700

CITY COUNCIL
Steve Vaus, Mayor
Peter De Hoff, Deputy Mayor
Christopher Pikus, Councilmember
Tony Blain, Councilmember
Jenny Maeda, Councilmember

CITY STAFF
Chris Hazeltine, City Manager
Wendy Kaserman, Assistant City Manager
Alan Fenstermacher, City Attorney
Eric Heidemann, Director of Public Works
Danielle McIntosh, Senior Management Analyst
NBS
Stephanie Parson, Client Services Director
Tiffany Ellis, Project Manager
Christine Drazil, Analyst
June 3, 2025, Item #8
TABLE
OF

CONTENTS

1. Engineer's
Letter
............................................................................................................. 1 2.

Introduction
................................................................................................................... 2 2.1
Background
...............
.....
..........
.....
....
........
.................
.........
.....
.........
.................
.....
. 2

2.2 Process
for
Annual
Assessment
.................................
.............................................
2 2.3
Legislative
Context
......................
...
..................
.....
.....
......
....
....
...............................
3 2.4
Improvements
Authorized
By
The
1972
Act
........................................................... 4 3.

Plans
and
Specifications
.................................................................................................. 6 3.1
Boundaries
of
the
District
..........
............
.................
...
............
....
..........................
... 6

3.2 Description
of
the
District
Improvements
........................
.......
..............................
.. 7

Method
of
Apportionment
................................................................ ..............................
9 5.1
Properties
Benefiting
from
Improvements
..................
...........................................
9 5.2
General
................................................................................................. .......
............
9 5.3
Benefit
Analysis
...........
.......................................................................................... 10 5.4
Assessment
Methodology
......................................................... ....................
........
12 5.5
Maximum
Assessment
Rate
................................
........
..........................................
13 APPENDIX
A:

District
Assessment
Diagram
.............................................................................

APPENDIX
B:
2025/26
Assessment
Roll
..................................................................................

B
9 of48
June 3, 2025, Item #8

1. ENGINEER'S LETTER
WHEREAS, the City Council of the City of Poway (the "City"), State of California, under the Landscaping and Lighting Act of 1972 (the "Act"), directed NBS to prepare and file the annual Engineer's Report for the Landscape Maintenance District No. 86-1 (the "District") for Fiscal Year 2025/26, in accordance with Article 4 of Chapter 1 of the Act and Article XIII D of the California Constitution. The report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2025/26, the diagram for the District, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the District in proportion to the special benefit received.

NOW THEREFORE, the assessments as detailed in this Engineer's Report and as summarized in the table below are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the District in proportion to the special benefit received.

I, the undersigned, respectfully submit this Engineer's Report and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Poway at the time of District formation.

JNBS.
10 of 48
City of Poway
John G. Egan, P. E.

Assessment Engineer
2025/26 Engineer's Report-Landscape Maintenance District 86-1 1 June 3, 2025, Item #8

2. INTRODUCTION

2.1 Background
The
City
annually
levies
and
collects
special
assessments
in
order
to
maintain
the
improvements
within
the
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
XIII
D
("Article
XIII
D").

The
1972
Act
and
Article
XIII
Dare
collectively
referred
to
herein
as
"Assessment
Law".

2.2 Process
for
Annual
Assessment
As
required
by
the
procedures
specified
in
the
1972
Act,
an
Engineer's
Report
must
be
prepared
on
an
annual
basis
which
contains
a full
and
detailed
description
of
the
improvements,
the
boundaries
of
the
assessment
district
and
any
zones
therein,
and
the
proposed
assessments
upon
assessable
lots
and
parcels
of
land
within
the
assessment
district.

The
City
Council
must
also
annually
adopt
a resolution
of
intention
which
:
•
Declares
the
intention
of
the
City
Council
to
levy
and
collect
assessments
within
the
assessment
district
for
the
fiscal
year
stated
therein;
•
Generally
describes
the
existing
and
proposed
improvements
and
any
substantial
changes
proposed
to
be
made
in
existing
improvements;
•
Refers
to
the
assessment
district
by
its
distinctive
designation
and
indicates
the
general
location
of
the
assessment
district;
•
Refers
to
the
report
of
the
engineer,
on
file
with
the
City
Clerk,
for
a full
and
detailed
description
of
the
improvements,
the
boundaries
of
the
assessment
district
and
any
zones
therein,
and
the
proposed
assessments
upon
assessable
lots and
parcels
of
land
within
the
assessment
district;
•
Gives
notice
of
the
time
and
place
for
public
hearing
by
the
City
Council
on
the
levy
of
the
proposed
assessment;
and
•
States
whether
the
assessment
is
proposed
to
increase
from
the
previous
year.

Any
interested
person
may,
prior
to
the
conclusion
of
the
public
hearing,
file
a
written
protest
which
shall
state
all
grounds
of
objection.

The
protest
shall
contain
a
description
sufficient
to
identify
the
property
owned
by
the
property
owner
filing
the
protest.

During
the
course
or
upon
conclusion
of
the
hearing,
the
City
Council
may
order
changes
in
any
of
the
matters
provided
in
the
report,
including
changes
in
the
improvements,
any
zones
within
the
assessment
district,
and
the
proposed
diagram
or
the
proposed
assessment.

If the
assessment
to
be
levied
exceeds
the
maximum
assessment
allowed,
the
City
must
comply
with
the
procedures
specified
in
Article
XIII
D
and
Proposition
218
.

O
NBS
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
2 11
of
48 June 3, 2025, Item #8
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.

2.3 Legislative Context
In 1996, California voters adopted Proposition 218, known as the "Right to Vote on Taxes Act," which added Articles XIII C and XIII D to the California Constitution. Article XIII D established new substantive and procedural requirements on agencies for levying assessments, being levies on real property by an agency for a special benefit conferred upon the real property. "Special benefit" is defined in Article XIII Das "a particular and distinct benefit over and above general benefits conferred on a real property located in the district or to the public at large."
Article XIII D imposes five basic substantive requirements on assessments:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each identified parcel must 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;
• The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and must not include any costs attributable to the general benefit; and
• Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.

Since the initial passage of Proposition 218, several court rulings have helped provide context and direction with respect to the procedures and requirements of Article XIII D for levying assessments. The City has reviewed the provisions of Article XIII D and has made the following findings and determinations:
• Pursuant to Article XIII D, Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIII D, 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 XIII D Section 5 (b) exempts the existing assessment amounts (approved original assessment rates including any applicable annual escalation factor) from the procedural requirements of Article XIII D, Section 4; and
• The provisions of Article XIII D 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 ~Nss·
City of Poway
2025/26 Engineer's Report -Landscape Maintenance District 86-1 3 12 of 48
June 3, 2025, Item #8
engineering practices consistent with the 1972 Act and the provisions of Article XIII D. 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 5 of this Report. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIII D, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIII D, Section 4.

2.4 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.

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; ~Nss·
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 4 13 of 48
June 3, 2025, Item #8
•
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;
and
•
The
cleaning,
sandblasting,
and
painting
of
walls
and
other
improvements
to
remove
or
cover
graffiti.
2)
NBS
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
5 14
of
48 June 3, 2025, Item #8

3. PLANS
AND

SPECIFICATIONS

On
February
25,
1992,
by
Council
Resolution
No
. 92-039,
Landscape
Maintenance
District
86-1
was
divided
into
two
subzones:
86-1
Zone
A
("Zone
A")
for
residential
and
86-1
Zone
B
("Zone
B")
for
commercial.

Assessments
for
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
{"LOS
Poway
Chapel")
is
the
only
parcel
within
Zone
B.

By
agreement,
this
parcel
is
maintained
by
the
church
for
perpetuity
at
no
cost
to
the
District.

No
new
improvements
or
assessed
parcels
were
added
to
the
District
during
Fiscal
Year
2025/26.

Zone
A
is
comprised
of
950
residential
parcels
within
the
following
developments:

Tract
Project
Name
TTMs
4090R, 4091R, 4092R,
4093R
TTM
3545
TTM
4158
TTM
84-08
TTM
89-13
TTM
89-13R
TTM
89-13R
TTM
89-13R
TTM
98-02
TTM
99-03
MDRA
98-71
MDRA
01-38
MDRA
05 -59
TTM
00-02
TTM
02-01
PM
15384
(Par
1,
2,
3 and
4)
MAP
15725
ROS
4063
TTM
86-01
MDRA04-02 TTM
87-05
TPM
88-15
Bridlewood Piedmont
Park
Stone
Canyon
Ranch
The
Grove
Old
Coach
Collection
The
Heritage,
Phase
I,
Unit
I
The
Heritage,
Phase
I,
Unit
Ill
The
Heritage,
Phase
I, Unit
IV
North
Point
Vision
Homes
Kennedy
Family
Trust
Wells
Trust
Garczynski Malone BBA
Partners
Custom
Homes
Milpitas-Fleming
Associates
Seaman
Gregg
Huntington
Gate,
I and
II
Sedehi/Fard Serenata Green
Valley
Estates
Zone
Bis
comprised
of
1 non-residential
parcel
within
the
following
development:
fr11MiW\::i·~
TPM90-06LDSPowahapel
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
6 June 3, 2025, Item #8

3.2 Description of the District Improvements
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the District defined in the Method of Apportionment herein. Consistent with the 1972 Act, the improvements are generally described as follows:
• The improvements to be maintained by the District are defined as landscape improvements within the rights-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 Road. Some of the District improvement areas are currently maintained by the adjacent property owner or property owners through a homeowner's association where property owners are not assessed for the maintenance of those improvements.
• Walls and fences adjacent to private property are to be maintained by the adjacent property owners.

The City, prior to commencement of work, shall approve repairs or reconstruction of any 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 XIII D, 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; and • Service Level C: Maintenance once a month.

Zone A is within Service Level B for Fiscal Year 2025/26.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 7 June 3, 2025, Item #8

4. ESTIMATE
OF
COSTS
Fiscal
Year
2025/26
estimated
costs
of
maintenance
and
servicing
the
improvements
as
described
in
the
Plans
and
Specifications
of
this
Engineer's
Report
are
summarized
below.

Zone
A
Fiscal
Year
Description
of
Annual
Costs
2023/241
11 EXPENDITURES:

Maintenance
$107,790
Water/power
$111,057
Administration1
41 $28,713
Total
Expenditures
$247,560
REVENUES:

City
General
Benefit
Contribution
$57,308
Assessment
Revenue
$229,008
Interest
Revenue
$10,604
Miscellaneous
$0
Total
Revenues
$296,920

DISTRICT
STATISTICS:

Total
Number
of
Parcels
954
Total
Parcels
Levied
954
Total
EBU's
954
Rate
per
EBU
(Equivalent
Benefit
Units)
$243.04
Maximum
Rate
per
EBU
$243.04

OPERATING
RESERVE:

Beginning
Reserve
Balance
$96,749
Transfers
In/Out
(CIP)
$40,791
Reserve
Fund
Activity
$7,285
Estimated
Ending
Reserve
Balance
$144,825

CAPITAL

IMPROVEMENT
RESERVE:

CIP
Fund
Balance
$451,596
CIP
Transfers
In/Out
(Operating
Reserve)
($40,791)
CIP
Projects
$0
Estimated
Ending
CIP
Reserve
Balance
$410,805
(1)
Actual
figures
per
Finance
Fiscal
Year
2023/24
activity
sheets.
(2)
Approved
budget.
(3)
Proposed
budget.
(4)
Includes
cost
allocation
City
staff
support
services.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
Fiscal
Year
Fiscal
Year
2024/251
2)
2025/261
31 $103,529
$106,712
$137,500 $152,738 $40,888
$40,888
$281,917
$300,338
$60,130
$61,998
$230,888
$230,888
$6,619
$8,612
$205
$103
$297,842
$301,601
950
950
950
950
950
950
$243.04
$243.04
$243
.04
$243.04
$144,825
$141,594
($18,683)
$7,313
$15,452
$1,262
$141,594
$150,169
$410,805
$429,488
$18,683
($7,313)
$0
$0
$429,488 $422,175
8 June 3, 2025, Item #8

5. METHOD OF APPORTIONMENT
The following section of the Engineer's Report includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout the Districts, as well as a description of the assessment methodology used to apportion the total assessment to properties within each District.

Historical annual Engineer's Reports were prepared by a different engineer of record and specific language from those historical Engineer's Reports have been referenced to describe the Method of Apportionment within the following section of this report.

5.1 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 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.

5.2 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 XIII D requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Article XIII D 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.

City of Poway
2025/26 Engineer's Report -Landscape Maintenance District 86-1 9 June 3, 2025, Item #8

5.3 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 XIII D 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 listed below.

5.3.1 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.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 10 June 3, 2025, Item #8

5.3.2 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.

No
new
improvements
are
proposed
to
be
added
for
Fiscal
Year
2025/26:

Landscape
Element
Quantity
Landscaped
Rights-of-Ways
(R/W)
370,369
Sq.

Ft
.

Landscaped
Rights-of-Ways
with
Soundwall
2,275
Sq.

Ft
.

Landscaped
Medians
8,929
Sq.

Ft
.

Based
on
an
increase
of

Ft.

Landscaped
Medians
X
$0.3753
=
3,351.05
Total
$61,997.71
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
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
11 June 3, 2025, Item #8
•
Paying
directly
to
the
District
from
the
General
Fund
a
dollar
amount
equal
to
the
City's
general
benefit
contribution.

5.4 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.

5.4 .1

RESIDENTIAL
LAND
USE
All
residential
subdivisions
shall
be
assessed
proportional
to
special
benefit
received
based
on
one
(1)
benefit
unit
per
residential
dwelling
unit
or
planned
dwelling
unit.

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.

Urban
areas
have
been
defined
as
the
parcels
receiving
water
and
sewer
services
.

5.4.3 IN-LIEU

ASSESSMENTS
Under
provisions
of
City
policy,
parcels
may
contribute
in-lieu
assessments
by
providing
equivalent
maintenance
services
for
District
improvements
within
public
rights-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
2025/26
.

5.4 .4
NON
-BENEFITING

PARCELS
All
public
and
private
streets,
avenues,
lanes,
roads,
drives,
courts,
alleys,
all
public
easements
and
rights-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
rights-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. City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
12 June 3, 2025, Item #8

5.4.5 BENEFITS
UNITS
{BU)
The
assessment
methodology
utilized
is
as
described
above.

Based
on
this
methodology,
the
benefit
units,
and
the
Fiscal
Year
2025/26
proposed
assessment
for
each
parcel
were
calculated
and
are
shown
in
Appendix
B
of
this
report.
•
The
calculated
Fiscal
Year
2025/26
assessment
for
Zone
A
is
proposed
to
remain
at
the
Fiscal
Year
2024/25
assessment
rate
of
$243
.04
per
benefit
unit.

5.5 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.

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
had
a majority
protest
for
the
increase,
and
therefore
failed
to
pass
.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
13 June 3, 2025, Item #8

APPENDIX
A: DISTRICT

ASSESSMENT

The
Assessment
Diagram
is
available
for
inspection
at
the
Special
Districts
Office
of
the
Public
Works
Department,
during
normal
business
hours.

City
of
Poway
LMD
86-1
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-1
i i i i , ...
, .....

A
June 3, 2025, Item #8
APPENDIX B: 2025/26 ASSESSMENT ROLL
Assessor's parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor's secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.

Based on County Assessor's secured roll data, current assessor's parcels, including corrected and/or new assessor's parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this Engineer's Report. Therefore, if a single assessor's parcel has a status change in development, other land use change, or subdivides into multiple assessor's parcels, the assessment amounts applied to each of the new assessor's parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-1 B June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
273-820-27-00 1.00 1.00 Residential
273-820-28-00 1.00 1.00 Residential
273-820-29-00 1.00 1.00 Residential
273-820-30-00 1.00 1.00 Residential
273-820-31-00 1.00 1.00 Residential
273-820-32-00 1.00 1.00 Residential
273-820-33-00 1.00 1.00 Residential
273-820-34-00 1.00 1.00 Residential
273-820-35-00 1.00 1.00 Residential
273-820-36-00 1.00 1.00 Residential
273-820-37-00 1.00 1.00 Residential
273-820-38-00 1.00 1.00 Residential
273-820-39-00 1.00 1.00 Residential
273-820-40-00 1.00 1.00 Residential
273-820-41-00 1.00 1.00 Residential
273-820-42-00 1.00 1.00 Residential
273-820-43-00 1.00 1.00 Residential
273-820-44-00 1.00 1.00 Residential
273-820-45-00 1.00 1.00 Residential
273-820-46-00 1.00 1.00 Residential
273-820-47-00 1.00 1.00 Residential
273-820-48-00 1.00 1.00 Residential
273-820-49-00 1.00 1.00 Residential
273-820-50-00 1.00 1.00 Residential
273-820-51-00 1.00 1.00 Residential
273-820-52-00 1.00 1.00 Residential
275-791-01-00 1.00 1.00 Residential
275-791-02-00 1.00 1.00 Residential
275-791-03-00 1.00 1.00 Residential
275-791-04-00 1.00 1.00 Residential
275-791-05-00 1.00 1.00 Residential
275-791-06-00 1.00 1.00 Residential
275-791-07-00 1.00 1.00 Residential
275-791-08-00 1.00 1.00 Residential
275-791-09-00 1.00 1.00 Residential
275-791-10-00 1.00 1.00 Residential
275-791-11-00 1.00 1.00 Residential
275-791-12-00 1.00 1.00 Residential
275-791-13-00 1.00 1.00 Residentia I
275-791-14-00 1.00 1.00 Residential
275-791-15-00 1.00 1.00 Residential
275-791-16-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 1 of 23
25 of 48
Grand Total
$243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
275-792-01-00

1.00 1.00
Residential
243.04
275-792-02-00

1.00 1.00
Residential
243
.04
275-792-03-00

1.00 1.00
Residential
243
.04
275
-792-04-00

1.00 1.00
Residential
243
.04
275-792-05-00

1.00 1.00
Residential
243
.04
275-792-06-00

1.00 1.00
Residential
243
.04
275-792-07-00

1.00 1.00
Residential
243.04
275-792-08-00

1.00 1.00
Residential
243.04
275
-792-09-00

1.00 1.00
Residential
243
.04
275-792-10-00

1.00 1.00
Residential
243
.04
275-792-11-00

1.00 1.00
Residential
243.04
275-792-12-00

1.00 1.00
Resident
ial
243.04
275-792-13-00

1.00 1.00
Residential
243
.04
275-792-14-00

1.00 1.00
Residential
243
.04
275-792-15-00

1.00 1.00
Residential
243.04
275-792-16-00

1.00 1.00
Residential
243
.04
275-792-17-00

1.00 1.00
Residential
243
.04
275-792-18-00

1.00 1.00
Residential
243.04
275-792-19-00

1.00 1.00
Residential
243
.04
275-792-20-00

1.00 1.00
Residential
243.04
275-792-21-00

1.00 1.00
Residential
243
.04
275
-792-22-00

1.00 1.00
Residential
243
.04
275-792-23-00

1.00 1.00
Residential
243
.04
275-792-24-00

1.00 1.00
Residential
243
.04
275-792-25-00

1.00 1.00
Residential
243
.04
275-792-26-00

1.00 1.00
Residential
243.04
275-793-01-00

1.00 1.00
Residential
243
.04
275-793-02-00

1.00 1.00
Residentia
I
243
.04
275-793-03-00

1.00 1.00
Residential
243
.04
275-793-04-00

1.00 1.00
Residential
243
.04
275-793-05-00

1.00 1.00
Residential
243
.04
275-793-06
-00

1.00 1.00
Residential
243
.04
275-793-07-00

1.00 1.00
Residential
243.04
275-793-08-00

1.00 1.00
Residential
243
.04
2 75-793-09-00

1.00 1.00
Residential
243
.04
275-793-10-00

1.00 1.00
Residential
243
.04
275
-793-11-00

1.00 1.00
Residential
243
.04
275-793-12-00

1.00 1.00
Residential
243
.04
275-793-13-00

1.00 1.00
Residential
243
.04
275-
793
-14-00

1.00 1.00
Residential
243.04
275-
793-15-00

1.00 1.00
Residential
243.04
275-793-16-00

1.00 1.00
Residential
243
.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
2 of
23 04/30/2025
02:19
:l0PM
26 of48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
275-793-17-00

1.00 1.00
Residential
243.04
275-793-18-00

1.00 1.00
Residential
243.04
275-793-19-00

1.00 1.00
Residential
243
.04
275-793-20-00

1.00 1.00
Residential
243
.04
275-793-21-00

1.00 1.00
Residential
243.04
275-793-22-00

1.00 1.00
Residential
243.04
275-793-23-00

1.00 1.00
Residential
243
.04
275-793-24-00

1.00 1.00
Residential
243.04
275-793-25-00

1.00 1.00
Residential
243.04
275-793-26-00

1.00 1.00
Residential
243
.04
275-793-27-00

1.00 1.00
Residential
243.04
275-793-28-00

1.00 1.00
Residential
243
.04
275-793-29-00

1.00 1.00
Residential
243
.04
275-793-30-00

1.00 1.00
Residential
243
.04
275
-793-31-00

1.00 1.00
Residential
243.04
275
-793-32-00

1.00 1.00
Residential
243
.04
275-793-33-00

1.00 1.00
Residential
243
.04
275-793-34-00

1.00 1.00
Residential
243.04
275-793-35-00

1.00 1.00
Residentia
I
243.04
275-793-36-00

1.00 1.00
Residentia
I
243
.04
275-793-37-00

1.00 1.00
Residential
243
.04
275-793-38-00

1.00 1.00
Residential
243
.04
275-793-39-00

1.00 1.00
Residential
243
.04
275-793-40-00

1.00 1.00
Residential
243
.04
275-793-41-00

1.00 1.00
Residential
243.04
2 75-
793-42-00

1.00 1.00
Residential
243.04
275-793-43-00

1.00 1.00
Residential
243.04
275-793-44-00

1.00 1.00
Residential
243
.04
275-793-45-00

1.00 1.00
Residential
243
.04
275-
793-46-00

1.00 1.00
Residential
243
.04
275-793-47-00

1.00 1.00
Residential
243
.04
275-793-48-00

1.00 1.00
Residential
243
.04
275-793-49-00

1.00 1.00
Residential
243
.04
275-793-50-00

1.00 1.00
Residential
243.04
275-793-51-00

1.00 1.00
Residential
243.04
275-793-52-00

1.00 1.00
Residential
243
.04
275-794-01-00

1.00 1.00
Residential
243.04
275-794-02-00

1.00 1.00
Residential
243
.04
275-794-03-00

1.00 1.00
Residential
243
.04
275-794-05-00

1.00 1.00
Residential
243
.04
275-794-06-00

1.00 1.00
Residential
243.04
275-794-07-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
3 of
23 04/30/2025
02:19
:l0PM
27 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
275-794-08-00 1.00 1.00 Residential 243.04
275-794-09-00 1.00 1.00 Residential 243.04
275-794-10-00 1.00 1.00 Residential 243.04
275-794-11-00 1.00 1.00 Residential 243.04
275-794-12-00 1.00 1.00 Residential 243.04
275-794-13-00 1.00 1.00 Residential 243.04
275-794-14-00 1.00 1.00 Residential 243.04
275-794-15-00 1.00 1.00 Residential 243.04
275-794-16-00 1.00 1.00 Residential 243.04
275-794-17-00 1.00 1.00 Residential 243.04
275-794-18-00 1.00 1.00 Residential 243.04
275-794-19-00 1.00 1.00 Residential 243.04
275-794-20-00 1.00 1.00 Residential 243.04
275-795-01-00 1.00 1.00 Residential 243.04
275-795-02-00 1.00 1.00 Residential 243.04
275-795-03-00 1.00 1.00 Residential 243.04
275-795-04-00 1.00 1.00 Residential 243.04
275-795-05-00 1.00 1.00 Residential 243.04
275-795-06-00 1.00 1.00 Residential 243.04
275-795-07-00 1.00 1.00 Residential 243.04
275-795-08-00 1.00 1.00 Residential 243.04
275-795-09-00 1.00 1.00 Residential 243.04
275-795-10-00 1.00 1.00 Residential 243.04
275-795-11-00 1.00 1.00 Residential 243.04
275-795-12-00 1.00 1.00 Residential 243.04
275-795-13-00 1.00 1.00 Residential 243.04
275-795-14-00 1.00 1.00 Residential 243.04
275-795-15-00 1.00 1.00 Residential 243.04
275-795-16-00 1.00 1.00 Residential 243.04
275-795-17-00 1.00 1.00 Residential 243.04
275-795-18-00 1.00 1.00 Residential 243.04
275-795-19-00 1.00 1.00 Residentia I 243.04
275-795-20-00 1.00 1.00 Residential 243.04
275-795-21-00 1.00 1.00 Residential 243.04
275-795-22-00 1.00 1.00 Residential 243.04
275-795-23-00 1.00 1.00 Residentia I 243.04
275-795-24-00 1.00 1.00 Residential 243.04
275-795-25-00 1.00 1.00 Residential 243.04
275-795-26-00 1.00 1.00 Residentia I 243.04
275-795-27-00 1.00 1.00 Residential 243.04
275-795-28-00 1.00 1.00 Residential 243.04
275-795-29-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 4 of 23 04/30/2025 02:19:lOPM 28 of 48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
275-795-30-00

1.00 1.00
Residential
243.04
275-795-31-00

1.00 1.00
Residential
243.04
275-796-01-00

1.00 1.00
Residential
243
.04
275-796-02-00

1.00 1.00
Residential
243
.04
275-796-03-00

1.00 1.00
Residential
243
.04
275-796-04-00

1.00 1.00
Residential
243
.04
275-796-05-00

1.00 1.00
Residential
243
.04
275-796-06-00

1.00 1.00
Residential
243.04
275-796-07-00

1.00 1.00
Residential
243.04
275-796-08-00

1.00 1.00
Residential
243.04
275-796-09-00

1.00 1.00
Residential
243.04
275-
796-10-00

1.00 1.00
Residential
243
.04
275-796-11-00

1.00 1.00
Residential
243.04
275-796-12-00

1.00 1.00
Residential
243
.04
275-796-13-00

1.00 1.00
Residential
243.04
275-796-14-00

1.00 1.00
Residential
243.04
275-
796-15-00

1.00 1.00
Residential
243.04
275-796-16-00

1.00 1.00
Residential
243
.04
275-796-17-00

1.00 1.00
Residential
243.04
275-796-18-00

1.00 1.00
Residential
243.04
275-796-19-00

1.00 1.00
Residential
243
.04
275-796-20-00

1.00 1.00
Residential
243
.04
275-796-21-00

1.00 1.00
Residential
243
.04
275-796-22-00

1.00 1.00
Residential
243
.04
275-796-23-00

1.00 1.00
Residential
243.04
275-796-24-00

1.00 1.00
Residential
243
.04
275-796-25-00

1.00 1.00
Residential
243.04
275-796-26-00

1.00 1.00
Residentia
I
243.04
275-796-27-00

1.00 1.00
Residentia
I
243
.04
275-796-28-00

1.00 1.00
Residential
243
.04
275-796-29-00

1.00 1.00
Residential
243
.04
275-796-30-00

1.00 1.00
Residential
243.04
275-796-31-00

1.00 1.00
Residential
243.04
275
-796-32-00

1.00 1.00
Residential
243
.04
275-796-33-00

1.00 1.00
Residential
243.04
275-796-34-00

1.00 1.00
Residential
243
.04
275-796-35-00

1.00 1.00
Residential
243
.04
275
-796-36
-00

1.00 1.00
Residential
243.04
275
-796-37-00

1.00 1.00
Residential
243
.04
275-796-38-00

1.00 1.00
Residential
243
.04
275-796-39-00

1.00 1.00
Residential
243.04
277-080-25-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
5 of
23 04/30/2025
02:19
:l0PM
29 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
277-140-11-00 1.00 1.00 Residential
277-140-12-00 1.00 1.00 Residential
277-140-31-00 1.00 1.00 Residential
277-140-32-00 1.00 1.00 Residential
277-171-36-00 1.00 1.00 Residential
277-180-01-00 1.00 1.00 Residential
277-180-02-00 1.00 1.00 Residential
277-180-03-00 1.00 1.00 Residential
277-180-04-00 1.00 1.00 Residential
277-180-05-00 1.00 1.00 Residential
2 77-180-06-00 1.00 1.00 Residential
277-180-07-00 1.00 1.00 Residential
277-180-08-00 1.00 1.00 Residential
277-180-09-00 1.00 1.00 Residential
277-180-10-00 1.00 1.00 Residential
277-180-11-00 1.00 1.00 Residential
277-180-12-00 1.00 1.00 Residential
277-180-13-00 1.00 1.00 Residential
277-180-14-00 1.00 1.00 Residential
277-181-01-00 1.00 1.00 Residential
277-181-02-00 1.00 1.00 Residential
277-181-03-00 1.00 1.00 Residential
277-181-04-00 1.00 1.00 Residential
277-181-05-00 1.00 1.00 Residential
277-181-06-00 1.00 1.00 Residential
277-181-07-00 1.00 1.00 Residential
277-181-08-00 1.00 1.00 Residential
277-181-09-00 1.00 1.00 Residential
277-181-10-00 1.00 1.00 Residential
277-181-11-00 1.00 1.00 Residential
277-181-12-00 1.00 1.00 Residential
277-181-13-00 1.00 1.00 Residential
277-181-14-00 1.00 1.00 Residential
277-181-15-00 1.00 1.00 Residential
277-181-16-00 1.00 1.00 Residential
277-181-17-00 1.00 1.00 Residential
277-181-18-00 1.00 1.00 Residential
277-181-19-00 1.00 1.00 Residential
277-181-21-00 1.00 1.00 Residential
277-181-22-00 1.00 1.00 Residential
277-181-23-00 1.00 1.00 Residential
277-181-24-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 6 of 23
30 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
277-181-25-00 1.00 1.00 Residential
277-181-30-00 1.00 1.00 Residential
277-190-02-00 1.00 1.00 Residential
277-190-03-00 1.00 1.00 Residential
277-190-04-00 1.00 1.00 Residential
277-190-05-00 1.00 1.00 Residential
277-190-06-00 1.00 1.00 Residential
277-190-07-00 1.00 1.00 Residential
277-190-08-00 1.00 1.00 Residential
277-190-09-00 1.00 1.00 Residential
277-190-10-00 1.00 1.00 Residential
277-190-11-00 1.00 1.00 Residential
277-190-12-00 1.00 1.00 Residential
277-190-13-00 1.00 1.00 Residential
277-190-14-00 1.00 1.00 Residential
277-190-16-00 1.00 1.00 Residential
277-190-17-00 1.00 1.00 Residential
277-190-18-00 1.00 1.00 Residential
277-190-19-00 1.00 1.00 Residential
277-190-20-00 1.00 1.00 Residential
277-190-21-00 1.00 1.00 Residential
277-190-22-00 1.00 1.00 Residential
277-190-23-00 1.00 1.00 Residential
277-190-24-00 1.00 1.00 Residential
277-190-25-00 1.00 1.00 Residential
277-190-30-00 1.00 1.00 Residential
277-190-33-00 1.00 1.00 Residential
277-191-04-00 1.00 1.00 Residential
277-191-05-00 1.00 1.00 Residential
277-191-06-00 1.00 1.00 Residential
277-191-07-00 1.00 1.00 Residential
277-191-08-00 1.00 1.00 Residential
277-191-09-00 1.00 1.00 Residential
277-191-10-00 1.00 1.00 Residential
277-191-13-00 1.00 1.00 Residential
277-191-14-00 1.00 1.00 Residential
277-191-17-00 1.00 1.00 Residential
277-191-19-00 1.00 1.00 Residential
277-191-21-00 1.00 1.00 Residential
277-191-22-00 1.00 1.00 Residential
277-191-23-00 1.00 1.00 Residential
277-200-01-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 7 of 23
31 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
landuse
Grand
Total
277-200-02-00

1.00 1.00
Residential
243.04
277-200-03-00

1.00 1.00
Residential
243
.04
277-200-04-00

1.00 1.00
Residential
243
.04
277-200-07
-00

1.00 1.00
Residential
243
.04
277-200
-08-00

1.00 1.00
Residential
243
.04
277-200-09
-00

1.00 1.00
Residential
243
.04
277-200-10-00

1.00 1.00
Residential
243.04
277-200-11-00

1.00 1.00
Residential
243
.04
277-200-12-00

1.00 1.00
Residential
243
.04
277-200-13-00

1.00 1.00
Residential
243.04
277-200-14
-00

1.00 1.00
Residential
243
.04
277
-200-20-00

1.00 1.00
Residentia
I
243
.04
277-200
-22
-00

1.00 1.00
Residential
243
.04
277-201-01-00

1.00 1.00
Residential
243
.04
277
-201-02-00

1.00 1.00
Residential
243
.04
277
-201-03-00

1.00 1.00
Residential
243.04
277-201
-04-00

1.00 1.00
Residential
243
.04
277-201-05-00

1.00 1.00
Residential
243
.04
277-201-06-00

1.00 1.00
Residential
243
.04
277-201-07-00

1.00 1.00
Residential
243
.04
277-201-08-00

1.00 1.00
Residential
243
.04
277-201-09-00

1.00 1.00
Residential
243
.04
277-201-10-00

1.00 1.00
Residential
243
.04
277
-201-11-00

1.00 1.00
Residential
243
.04
277-201-12-00

1.00 1.00
Residential
243.04
277-201-13-00

1.00 1.00
Residential
243
.04
277-201-14-00

1.00 1.00
Residential
243
.04
277-201-15-00

1.00 1.00
Residential
243
.04
277-201-16-00

1.00 1.00
Residential
243
.04
277-201-17-00

1.00 1.00
Residential
243
.04
277-201-18-00

1.00 1.00
Residential
243
.04
277
-201-19-00

1.00 1.00
Residential
243.04
277-201-20-00

1.00 1.00
Residential
243
.04
277-201
-21-00

1.00 1.00
Resident
ial
243.04
277
-201-22-00

1.00 1.00
Residential
243
.04
277
-201-23-00

1.00 1.00
Residential
243
.04
277-201-30-00

1.00 1.00
Residential
243.04
277-201-32-00

1.00 1.00
Residential
243
.04
277-202-01-00

1.00 1.00
Residential
243
.04
277-202-02-00

1.00 1.00
Residential
243
.04
277-202-03-00

1.00 1.00
Residential
243
.04
277-202-04-00

1.00 1.00
Residential
243
.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
8 of
23 04/30/2025
02:19
:l0PM
32 of
48 June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
277-202-05-00

1.00 1.00
Residential
243.04
277-202-06-00

1.00 1.00
Residential
243
.04
277-202-07-00

1.00 1.00
Residential
243
.04
277-202-10
-00

1.00 1.00
Res
idential
243.04
277-202-11-00

1.00 1.00
Residential
243
.04
277-202-12-00

1.00 1.00
Residential
243.04
277-202-13-00

1.00 1.00
Residential
243.04
277-202-14-00

1.00 1.00
Residential
243
.04
277
-202
-1
5-00

1.00 1.00
Residential
243
.04
277-202-16-00

1.00 1.00
Residential
243
.04
277-202-17-00

1.00 1.00
Residential
243
.04
277-202-18-00

1.00 1.00
Residentia
I
243
.04
277-202-19
-00

1.00 1.00
Residential
243
.04
277
-202-20-00

1.00 1.00
Residential
243
.04
277-202-21-00

1.00 1.00
Residential
243
.04
277-202-22-00

1.00 1.00
Residential
243
.04
277-202-23-00

1.00 1.00
Residential
243.04
277-202-24-00

1.00 1.00
Residential
243.04
277-202-34-00

1.00 1.00
Residential
243
.04
277-210-03-00

1.00 1.00
Residential
243
.04
277-210
-04-00

1.00 1.00
Residential
243
.04
277-210
-05-00

1.00 1.00
Res
idential
243
.04
277-210
-06-00

1.00 1.00
Residential
243
.04
277
-210
-07-00

1.00 1.00
Residential
243
.04
277
-210-08-00

1.00 1.00
Residential
243.04
277-210-09-00

1.00 1.00
Residential
243
.04
277-210-10-00

1.00 1.00
Residential
243.04
277-210-13-00

1.00 1.00
Residential
243
.04
277-220-01-00

1.00 1.00
Residential
243.04
277
-220-02-00

1.00 1.00
Residential
243
.04
277-220-03-00

1.00 1.00
Residential
243
.04
277-220-04-00

1.00 1.00
Residential
243
.04
277-220-05-00

1.00 1.00
Residential
243.04
277
-220-06-00

1.00 1.00
Residential
243
.04
277-220-07-00

1.00 1.00
Residential
243
.04
277-220-08-00

1.00 1.00
Residential
243.04
277-220
-09-00

1.00 1.00
Residential
243
.04
277-220-10-00

1.00 1.00
Residentia
I
243
.04
277-220-11
-00

1.00 1.00
Residential
243
.04
277-220-12
-00

1.00 1.00
Residential
243
.04
277-220-13
-00

1.00 1.00
Residential
243
.04
277-220-14
-00

1.00 1.00
Residential
243
.04
Sl
ight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
9 of
23 04/30/2025
02:19
:l0PM
33 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
277-220-15-00 1.00 1.00 Residential 243.04
277-220-16-00 1.00 1.00 Residential 243.04
277-220-17-00 1.00 1.00 Residential 243.04
277-220-18-00 1.00 1.00 Residential 243.04
277-220-19-00 1.00 1.00 Residential 243.04
277-220-20-00 1.00 1.00 Residential 243.04
277-220-21-00 1.00 1.00 Residential 243.04
277-220-22-00 1.00 1.00 Residential 243.04
277-220-23-00 1.00 1.00 Residential 243.04
277-220-24-00 1.00 1.00 Residential 243.04
277-220-25-00 1.00 1.00 Residential 243.04
277-220-26-00 1.00 1.00 Residential 243.04
277-220-27-00 1.00 1.00 Residential 243.04
277-220-28-00 1.00 1.00 Residential 243.04
277-220-29-00 1.00 1.00 Residential 243.04
277-220-30-00 1.00 1.00 Residential 243.04
277-220-31-00 1.00 1.00 Residential 243.04
277-220-32-00 1.00 1.00 Residential 243.04
277-220-33-00 1.00 1.00 Residential 243.04
277-220-34-00 1.00 1.00 Residential 243.04
277-220-35-00 1.00 1.00 Residential 243.04
277-220-36-00 1.00 1.00 Residential 243.04
277-220-37-00 1.00 1.00 Residential 243.04
277-220-38-00 1.00 1.00 Residential 243.04
277-220-39-00 1.00 1.00 Residential 243.04
277-230-01-00 1.00 1.00 Residential 243.04
277-230-02-00 1.00 1.00 Residential 243.04
277-230-03-00 1.00 1.00 Residential 243.04
277-230-04-00 1.00 1.00 Residential 243.04
277-230-05-00 1.00 1.00 Residential 243.04
277-230-06-00 1.00 1.00 Residential 243.04
277-230-07-00 1.00 1.00 Residential 243.04
277-230-09-00 1.00 1.00 Residential 243.04
277-230-10-00 1.00 1.00 Residential 243.04
277-230-13-00 1.00 1.00 Residential 243.04
277-230-14-00 1.00 1.00 Residential 243.04
277-230-15-00 1.00 1.00 Residential 243.04
277-230-16-00 1.00 1.00 Residential 243.04
277-240-19-00 1.00 1.00 Residential 243.04
277-240-20-00 1.00 1.00 Residential 243.04
277-240-21-00 1.00 1.00 Residential 243.04
277-240-22-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 10 of 23 04/30/2025 02:19:l0PM 34 of48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
277-240-23-00 1.00 1.00 Residential 243.04
277-240-24-00 1.00 1.00 Residential 243.04
277-240-25-00 1.00 1.00 Residential 243.04
277-240-26-00 1.00 1.00 Residential 243.04
277-240-27-00 1.00 1.00 Residential 243.04
277-240-28-00 1.00 1.00 Residential 243.04
277-240-29-00 1.00 1.00 Residential 243.04
277-240-30-00 1.00 1.00 Residential 243.04
277-240-31-00 1.00 1.00 Residential 243.04
277-240-32-00 1.00 1.00 Residential 243.04
277-240-33-00 1.00 1.00 Residential 243.04
277-240-34-00 1.00 1.00 Residential 243.04
277-241-18-00 1.00 1.00 Residential 243.04
277-241-19-00 1.00 1.00 Residential 243.04
277-241-20-00 1.00 1.00 Residential 243.04
277-241-21-00 1.00 1.00 Residential 243.04
277-241-22-00 1.00 1.00 Residential 243.04
277-241-23-00 1.00 1.00 Residential 243.04
277-241-24-00 1.00 1.00 Residential 243.04
277-241-25-00 1.00 1.00 Residential 243.04
277-241-26-00 1.00 1.00 Residential 243.04
277-241-27-00 1.00 1.00 Residential 243.04
277-241-28-00 1.00 1.00 Residential 243.04
277-241-29-00 1.00 1.00 Residential 243.04
277-244-01-00 1.00 1.00 Residential 243.04
277-246-01-00 1.00 1.00 Residential 243.04
278-170-77-00 1.00 1.00 Residential 243.04
278-170-78-00 1.00 1.00 Residential 243.04
278-170-81-00 1.00 1.00 Residential 243.04
278-170-82-00 1.00 1.00 Residential 243.04
278-170-83-00 1.00 1.00 Residential 243.04
278-170-84-00 1.00 1.00 Residential 243.04
278-170-85-00 1.00 1.00 Residential 243.04
278-170-86-00 1.00 1.00 Residential 243.04
278-170-87-00 1.00 1.00 Residential 243.04
278-170-88-00 1.00 1.00 Residential 243.04
278-170-89-00 1.00 1.00 Residential 243.04
278-170-90-00 1.00 1.00 Residential 243.04
278-170-94-00 1.00 1.00 Residential 243.04
278-170-95-00 1.00 1.00 Residential 243.04
278-170-96-00 1.00 1.00 Residential 243.04
278-170-97-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 11 of 23 04/30/2025 02:19:lOPM 35 of 48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-280-34-00 1.00 1.00 Residential 243.04
278-280-37-00 1.00 1.00 Residential 243.04
278-280-43-00 1.00 1.00 Residential 243.04
278-280-44-00 1.00 1.00 Residential 243.04
278-321-09-00 1.00 1.00 Residential 243.04
278-423-01-00 1.00 1.00 Residential 243.04
278-423-02-00 1.00 1.00 Residential 243.04
278-423-03-00 1.00 1.00 Residential 243.04
278-423-04-00 1.00 1.00 Residential 243.04
278-423-05-00 1.00 1.00 Residential 243.04
278-423-06-00 1.00 1.00 Residential 243.04
278-423-07-00 1.00 1.00 Residential 243.04
278-423-08-00 1.00 1.00 Residential 243.04
278-423-09-00 1.00 1.00 Residential 243.04
278-423-12-00 1.00 1.00 Residentia I 243.04
278-423-13-00 1.00 1.00 Residential 243.04
278-423-14-00 1.00 1.00 Residential 243.04
278-423-15-00 1.00 1.00 Residential 243.04
278-423-16-00 1.00 1.00 Residentia I 243.04
278-423-17-00 1.00 1.00 Residential 243.04
278-423-18-00 1.00 1.00 Residential 243.04
278-423-19-00 1.00 1.00 Residential 243.04
278-423-20-00 1.00 1.00 Residential 243.04
278-423-21-00 1.00 1.00 Residential 243.04
278-423-22-00 1.00 1.00 Residential 243.04
278-423-23-00 1.00 1.00 Residential 243.04
278-423-24-00 1.00 1.00 Residential 243.04
278-423-25-00 1.00 1.00 Residential 243.04
278-423-26-00 1.00 1.00 Residential 243.04
278-423-27-00 1.00 1.00 Residential 243.04
278-423-28-00 1.00 1.00 Residential 243.04
278-423-29-00 1.00 1.00 Residential 243.04
278-423-30-00 1.00 1.00 Residential 243.04
278-423-32-00 1.00 1.00 Residential 243.04
278-423-34-00 1.00 1.00 Residential 243.04
278-424-01-00 1.00 1.00 Residential 243.04
278-424-02-00 1.00 1.00 Residential 243.04
278-424-03-00 1.00 1.00 Residential 243.04
278-424-04-00 1.00 1.00 Residential 243.04
278-424-05-00 1.00 1.00 Residential 243.04
278-424-06-00 1.00 1.00 Residential 243.04
278-424-07-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 12 of 23 04/30/2025 02:19:lOPM 36 of 48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-424-08-00 1.00 1.00 Residential 243.04
278-424-09-00 1.00 1.00 Residential 243.04
278-424-10-00 1.00 1.00 Residential 243.04
278-424-11-00 1.00 1.00 Residential 243.04
278-424-12-00 1.00 1.00 Residential 243.04
278-424-13-00 1.00 1.00 Residential 243.04
278-424-14-00 1.00 1.00 Residential 243.04
278-424-15-00 1.00 1.00 Residential 243.04
278-424-16-00 1.00 1.00 Residential 243.04
278-424-17-00 1.00 1.00 Residential 243.04
278-424-18-00 1.00 1.00 Residential 243.04
278-424-19-00 1.00 1.00 Residential 243.04
278-424-20-00 1.00 1.00 Residential 243.04
278-424-21-00 1.00 1.00 Residential 243.04
278-424-22-00 1.00 1.00 Residential 243.04
278-424-23-00 1.00 1.00 Residential 243.04
278-424-24-00 1.00 1.00 Residential 243.04
278-424-25-00 1.00 1.00 Residential 243.04
278-424-26-00 1.00 1.00 Residential 243.04
278-424-27-00 1.00 1.00 Residential 243.04
278-424-28-00 1.00 1.00 Residential 243.04
278-424-29-00 1.00 1.00 Residential 243.04
278-424-30-00 1.00 1.00 Residential 243.04
278-424-31-00 1.00 1.00 Residential 243.04
278-424-32-00 1.00 1.00 Residential 243.04
278-424-33-00 1.00 1.00 Residential 243.04
278-424-34-00 1.00 1.00 Residential 243.04
278-424-35-00 1.00 1.00 Residential 243.04
278-424-36-00 1.00 1.00 Residential 243.04
278-424-37-00 1.00 1.00 Residential 243.04
278-424-38-00 1.00 1.00 Residential 243.04
278-424-39-00 1.00 1.00 Residential 243.04
278-424-40-00 1.00 1.00 Residential 243.04
278-424-41-00 1.00 1.00 Residential 243.04
278-424-42-00 1.00 1.00 Residential 243.04
278-424-43-00 1.00 1.00 Residential 243.04
278-424-44-00 1.00 1.00 Residential 243.04
278-424-45-00 1.00 1.00 Residential 243.04
278-424-46-00 1.00 1.00 Residential 243.04
278-424-47-00 1.00 1.00 Residential 243.04
278-424-48-00 1.00 1.00 Residential 243.04
278-424-49-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 13 of 23 04/30/2025 02:19:l0PM 37 of 48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-424-50-00 1.00 1.00 Residential 243.04
278-424-51-00 1.00 1.00 Residential 243.04
278-424-52-00 1.00 1.00 Residential 243.04
278-424-53-00 1.00 1.00 Residential 243.04
278-424-54-00 1.00 1.00 Residential 243.04
278-424-55-00 1.00 1.00 Residential 243.04
278-424-56-00 1.00 1.00 Residential 243.04
278-424-57-00 1.00 1.00 Residential 243.04
278-437-01-00 1.00 1.00 Residential 243.04
278-437-02-00 1.00 1.00 Residential 243.04
278-437-03-00 1.00 1.00 Residential 243.04
278-437-04-00 1.00 1.00 Residential 243.04
278-437-05-00 1.00 1.00 Residential 243.04
278-437-06-00 1.00 1.00 Residential 243.04
278-437-07-00 1.00 1.00 Residential 243.04
278-437-08-00 1.00 1.00 Residential 243.04
278-437-09-00 1.00 1.00 Residential 243.04
278-437-10-00 1.00 1.00 Residential 243.04
278-437-11-00 1.00 1.00 Residential 243.04
278-437-12-00 1.00 1.00 Residential 243.04
278-437-13-00 1.00 1.00 Residential 243.04
278-437-14-00 1.00 1.00 Residential 243.04
278-437-15-00 1.00 1.00 Residential 243.04
278-437-16-00 1.00 1.00 Residential 243.04
278-437-17-00 1.00 1.00 Residential 243.04
278-437-18-00 1.00 1.00 Residential 243.04
278-437-19-00 1.00 1.00 Residential 243.04
278-437-20-00 1.00 1.00 Residential 243.04
278-437-21-00 1.00 1.00 Residential 243.04
278-437-22-00 1.00 1.00 Residential 243.04
278-437-23-00 1.00 1.00 Residential 243.04
278-437-24-00 1.00 1.00 Residential 243.04
278-437-25-00 1.00 1.00 Residential 243.04
278-437-26-00 1.00 1.00 Residential 243.04
278-437-27-00 1.00 1.00 Residential 243.04
278-437-28-00 1.00 1.00 Residential 243.04
278-437-29-00 1.00 1.00 Residential 243.04
278-437-30-00 1.00 1.00 Residential 243.04
278-437-31-00 1.00 1.00 Residential 243.04
278-437-32-00 1.00 1.00 Residential 243.04
278-437-33-00 1.00 1.00 Residential 243.04
278-437-34-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 14 of 23 04/30/2025 02:19:lOPM 38 of 48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
278-437-35-00

1.00 1.00
Residential
243.04
278-437-36-00

1.00 1.00
Residential
243
.04
278-437-37
-00

1.00 1.00
Residential
243
.04
278-437-38-00

1.00 1.00
Residential
243
.04
278-437-39-00

1.00 1.00
Residential
243
.04
278-437-40-00

1.00 1.00
Residential
243
.04
278-437-41-00

1.00 1.00
Residential
243
.04
278-437-42-00

1.00 1.00
Residential
243.04
278-437-43-00

1.00 1.00
Residential
243
.04
278-437-44-00

1.00 1.00
Residential
243.04
278-437-45-00

1.00 1.00
Residential
243
.04
278-437-46-00

1.00 1.00
Residential
243
.04
278-437
-47-00

1.00 1.00
Residential
243
.04
278-437-48-00

1.00 1.00
Residential
243
.04
278-437-49-00

1.00 1.00
Residential
243
.04
278-437
-50-00

1.00 1.00
Residential
243.04
278-437-51-00

1.00 1.00
Residential
243.04
278-437-52-00

1.00 1.00
Residential
243
.04
278-437-53-00

1.00 1.00
Residential
243
.04
278-437
-54-00

1.00 1.00
Residential
243
.04
278
-437-55-00

1.00 1.00
Residential
243.04
278-437-56-00

1.00 1.00
Residential
243.04
278-437-57-00

1.00 1.00
Residential
243
.04
278-437-58-00

1.00 1.00
Residential
243
.04
278-437
-59-00

1.00 1.00
Residential
243
.04
278-437-60-00

1.00 1.00
Residential
243
.04
278-437-61-00

1.00 1.00
Residential
243.04
278-437-62-00

1.00 1.00
Residential
243
.04
278-437-63-00

1.00 1.00
Residential
243
.04
278-437-64-00

1.00 1.00
Residential
243
.04
278-437-65-00

1.00 1.00
Residential
243
.04
278
-437-66-00

1.00 1.00
Residential
243
.04
278-437-67-00

1.00 1.00
Residential
243.04
278-437-68-00

1.00 1.00
Residential
243
.04
278-437-69-00

1.00 1.00
Residential
243
.04
278-437-70-00

1.00 1.00
Residential
243.04
278-437-71-00

1.00 1.00
Residential
243.04
278-438-01-00

1.00 1.00
Residential
243.04
278-438-02-00

1.00 1.00
Residential
243
.04
278-438-03-00

1.00 1.00
Residential
243.04
278-438-04-00

1.00 1.00
Residential
243
.04
278-438-05-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
15 of
23 04/30/2025
02 :19
:l0PM
39 of
48 /
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
278-438-06-00 1.00 1.00 Residential
278-438-07-00 1.00 1.00 Residential
278-438-08-00 1.00 1.00 Residential
2 78-438-09-00 1.00 1.00 Residential
278-438-10-00 1.00 1.00 Residential
278-438-11-00 1.00 1.00 Residential
278-438-12-00 1.00 1.00 Residential
278-438-13-00 1.00 1.00 Residential
278-438-14-00 1.00 1.00 Residential
278-438-15-00 1.00 1.00 Residential
278-438-16-00 1.00 1.00 Residential
278-438-17-00 1.00 1.00 Residential
278-438-18-00 1.00 1.00 Residential
278-438-19-00 1.00 1.00 Residential
278-438-20-00 1.00 1.00 Residential
278-438-21-00 1.00 1.00 Residential
278-438-22-00 1.00 1.00 Residential
278-438-23-00 1.00 1.00 Residential
278-438-24-00 1.00 1.00 Residential
278-438-25-00 1.00 1.00 Residential
278-438-26-00 1.00 1.00 Residential
278-438-27-00 1.00 1.00 Residential
278-438-28-00 1.00 1.00 Residential
278-438-29-00 1.00 1.00 Residential
278-438-30-00 1.00 1.00 Residential
278-438-31-00 1.00 1.00 Residential
278-438-32-00 1.00 1.00 Residential
278-438-33-00 1.00 1.00 Residential
278-438-34-00 1.00 1.00 Residential
278-438-35-00 1.00 1.00 Residential
278-438-36-00 1.00 1.00 Residential
278-438-37-00 1.00 1.00 Residential
278-438-38-00 1.00 1.00 Residential
278-438-39-00 1.00 1.00 Residential
278-438-40-00 1.00 1.00 Residential
278-438-41-00 1.00 1.00 Residential
278-438-42-00 1.00 1.00 Residential
278-438-43-00 1.00 1.00 Residential
278-438-44-00 1.00 1.00 Residential
278-438-45-00 1.00 1.00 Residential
278-438-46-00 1.00 1.00 Residential
278-438-47-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 16 of 23
40 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:lOPM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
278-438-48-00

1.00 1.00
Residential
243
.04
278-438-49-00

1.00 1.00
Residential
243
.04
278-438-50-00

1.00 1.00
Residential
243
.04
278
-4
38-51
-00

1.00 1.00
Residential
243
.04
278
-438
-52
-00

1.00 1.00
Residential
243
.04
278-438
-53
-00

1.00 1.00
Residential
243
.04
278-438-54-00

1.00 1.00
Residential
243
.04
278-438-55-00

1.00 1.00
Residential
243.04
278-438-56-00

1.00 1.00
Residential
243
.04
278-438-57-00

1.00 1.00
Residential
243
.04
278-438-58-00

1.00 1.00
Residential
243
.04
278-438
-59-00

1.00 1.00
Residential
243
.04
278-438-60-00

1.00 1.00
Residential
243
.04
278-438-61-00

1.00 1.00
Residential
243
.04
278
-438-62-00

1.00 1.00
Residential
243.04
278-438-63-00

1.00 1.00
Residential
243
.04
278-438-64-00

1.00 1.00
Residential
243
.04
278-438-65
-00

1.00 1.00
Residential
243.04
278
-438-66-00

1.00 1.00
Residential
243
.04
278-438
-67-00

1.00 1.00
Residential
243
.04
278-438-68-00

1.00 1.00
Residential
243
.04
278-438-69
-00

1.00 1.00
Residential
243
.04
278-438-70-00

1.00 1.00
Residential
243
.04
278-438-71-00

1.00 1.00
Residential
243
.04
278-438-72-00

1.00 1.00
Residential
243
.04
278
-438-73-00

1.00 1.00
Residential
243
.04
278-441-01-00

1.00 1.00
Residential
243.04
278-441-02-00

1.00 1.00
Residential
243
.04
278-441-03-00

1.00 1.00
Residential
243
.04
278
-441-04-00

1.00 1.00
Residential
243
.04
278-441-05-00

1.00 1.00
Residential
243
.04
278-441-06-00

1.00 1.00
Residential
243
.04
278-441-07-00

1.00 1.00
Residential
243
.04
278-441-08-00

1.00 1.00
Residential
243.04
278-441-09-00

1.00 1.00
Residential
243
.04
278-441-10-00

1.00 1.00
Residential
243
.04
278-441-11-00

1.00 1.00
Residential
243.04
278-441-12-00

1.00 1.00
Res
idential
243
.04
278
-441-13
-00

1.00 1.00
Residential
243
.04
278
-441
-14-00

1.00 1.00
Residential
243
.04
278-441
-15-00

1.00 1.00
Residential
243
.04
278-441-16-00

1.00 1.00
Residential
243
.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
17 of
23 04/30/2025
02:19
:l0PM
41 of
48 June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
278-441-17-00 1.00 1.00 Residential
278-441-18-00 1.00 1.00 Residential
278-441-19-00 1.00 1.00 Residential
278-441-20-00 1.00 1.00 Residential
278-441-21-00 1.00 1.00 Residential
278-441-22-00 1.00 1.00 Residential
278-441-23-00 1.00 1.00 Residential
278-441-24-00 1.00 1.00 Residential
278-441-25-00 1.00 1.00 Residential
278-441-26-00 1.00 1.00 Residential
278-441-27-00 1.00 1.00 Residential
278-441-28-00 1.00 1.00 Residential
278-441-29-00 1.00 1.00 Residential
278-441-30-00 1.00 1.00 Residential
278-441-31-00 1.00 1.00 Residential
278-441-32-00 1.00 1.00 Residential
278-441-33-00 1.00 1.00 Residential
278-441-34-00 1.00 1.00 Residential
278-441-35-00 1.00 1.00 Residential
278-441-36-00 1.00 1.00 Residential
278-441-37-00 1.00 1.00 Residential
278-441-38-00 1.00 1.00 Residential
278-441-39-00 1.00 1.00 Residential
278-441-40-00 1.00 1.00 Residential
278-441-41-00 1.00 1.00 Residential
278-441-42-00 1.00 1.00 Residential
278-441-43-00 1.00 1.00 Residential
278-441-44-00 1.00 1.00 Residential
278-441-45-00 1.00 1.00 Residential
278-442-01-00 1.00 1.00 Residential
278-442-02-00 1.00 1.00 Residential
278-442-03-00 1.00 1.00 Residential
278-442-04-00 1.00 1.00 Residential
278-442-05-00 1.00 1.00 Residential
278-442-06-00 1.00 1.00 Residential
278-442-07-00 1.00 1.00 Residential
278-442-08-00 1.00 1.00 Residential
278-442-09-00 1.00 1.00 Residential
278-442-10-00 1.00 1.00 Residential
278-442-11-00 1.00 1.00 Residential
278-442-12-00 1.00 1.00 Residential
278-442-13-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 18 of 23
42 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse Grand Total
278-442-14-00 1.00 1.00 Residential 243.04
278-442-15-00 1.00 1.00 Residential 243.04
278-442-16-00 1.00 1.00 Residential 243.04
278-442-17-00 1.00 1.00 Residential 243.04
278-442-18-00 1.00 1.00 Residential 243.04
278-442-19-00 1.00 1.00 Residential 243.04
278-442-20-00 1.00 1.00 Residential 243.04
278-442-21-00 1.00 1.00 Residential 243.04
278-442-22-00 1.00 1.00 Residential 243.04
278-442-23-00 1.00 1.00 Residential 243.04
278-442-24-00 1.00 1.00 Residential 243.04
278-442-25-00 1.00 1.00 Residential 243.04
278-442-26-00 1.00 1.00 Residential 243.04
278-442-27-00 1.00 1.00 Residential 243.04
278-442-28-00 1.00 1.00 Residential 243.04
278-442-29-00 1.00 1.00 Residential 243.04
278-442-30-00 1.00 1.00 Residential 243.04
278-442-31-00 1.00 1.00 Residential 243.04
278-442-32-00 1.00 1.00 Residential 243.04
278-442-33-00 1.00 1.00 Residential 243.04
278-442-57-00 1.00 1.00 Residential 243.04
278-442-58-00 1.00 1.00 Residential 243.04
278-442-62-00 1.00 1.00 Residential 243.04
278-442-64-00 1.00 1.00 Residential 243.04
278-442-66-00 1.00 1.00 Residential 243.04
278-450-03-00 1.00 1.00 Residential 243.04
2 78-450-04-00 1.00 1.00 Residential 243.04
278-450-05-00 1.00 1.00 Residential 243.04
278-450-06-00 1.00 1.00 Residential 243.04
278-450-07-00 1.00 1.00 Residential 243.04
278-450-08-00 1.00 1.00 Residential 243.04
278-450-09-00 1.00 1.00 Residential 243.04
278-450-10-00 1.00 1.00 Residential 243.04
278-450-11-00 1.00 1.00 Residential 243.04
278-450-12-00 1.00 1.00 Residential 243.04
278-450-13-00 1.00 1.00 Residential 243.04
2 78-450-14-00 1.00 1.00 Residential 243.04
278-450-15-00 1.00 1.00 Residential 243.04
278-450-16-00 1.00 1.00 Residential 243.04
278-450-17-00 1.00 1.00 Residential 243.04
278-450-18-00 1.00 1.00 Residential 243.04
278-450-19-00 1.00 1.00 Residential 243.04
Slight variances may occur due to rounding
Copyright © 2013 by NBS Page 19 of 23 04/30/2025 02:19:lOPM 43 of48
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
2025/26
Assessment
Roll
APN
Dwelling
Units
EBU
Landuse
Grand
Total
278-450-20-00

1.00 1.00
Residential
243.04
278-450-21-00

1.00 1.00
Residential
243
.04
278-450-32-00

1.00 1.00
Residential
243
.04
278-450-36-00

1.00 1.00
Res
idential
243
.04
278
-461-01-00

1.00 1.00
Residential
243
.04
278-461-02-00

1.00 1.00
Residential
243.04
278
-461-03-00

1.00 1.00
Residential
243
,04
278-461-04-00

1.00 1.00
Residential
243
.04
278-461-05-00

1.00 1.00
Residential
243
.04
278-461-06-00

1.00 1.00
Residential
243.04
278-461-07-00

1.00 1.00
Residential
243
.04
278
-461-08-00

1.00 1.00
Residential
243
.04
278-461-09-00

1.00 1.00
Residential
243
.04
278
-461-10-00

1.00 1.00
Residential
243.04
278-461-11-00

1.00 1.00
Residential
243.04
278-461-12-00

1.00 1.00
Residential
243
.04
278-461-13-00

1.00 1.00
Residential
243.04
278-461-14-00

1.00 1.00
Residential
243
.04
278-461-15-00

1.00 1.00
Residential
243.04
278-461-16-00

1.00 1.00
Residential
243
.04
278-461-17-00

1.00 1.00
Residential
243
.04
278-461-18-00

1.00 1.00
Residential
243
.04
278-461-19-00

1.00 1.00
Residential
243.04
278-461-20-00

1.00 1.00
Residential
243
.04
278
-461-21-00

1.00 1.00
Residential
243.04
278-461-22-00

1.00 1.00
Residential
243
.04
278-461-23-00

1.00 1.00
Residential
243.04
278-461-24-00

1.00 1.00
Residential
243.04
278-461-25-00

1.00 1.00
Residential
243
.04
278-461-26-00

1.00 1.00
Residential
243
.04
278-461-27-00

1.00 1.00
Residential
243
.04
278-461-28-00

1.00 1.00
Residential
243
.04
278
-461-29-00

1.00 1.00
Residential
243
.04
278-461-30-00

1.00 1.00
Residential
243
.04
278-461-31-00

1.00 1.00
Residential
243.04
278-461-32-00

1.00 1.00
Residential
243
.04
278-461-33-00

1.00 1.00
Residential
243.04
278-461-34-00

1.00 1.00
Residential
243
.04
278-462-01-00

1.00 1.00
Residential
243.04
278-462-02-00

1.00 1.00
Residential
243.04
278-462-03-00

1.00 1.00
Residential
243.04
278-462-04-00

1.00 1.00
Residential
243.04
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
Page
20 of
23 04/30/2025
02:19:l0PM
44 of48
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
278-462-05-00 1.00 1.00 Residential
278-462-06-00 1.00 1.00 Residential
278-462-07-00 1.00 1.00 Residential
278-462-08-00 1.00 1.00 Residential
278-462-09-00 1.00 1.00 Residential
278-462-10-00 1.00 1.00 Residential
278-462-11-00 1.00 1.00 Residential
278-462-12-00 1.00 1.00 Residential
278-462-13-00 1.00 1.00 Residential
278-462-14-00 1.00 1.00 Residential
278-462-15-00 1.00 1.00 Residential
278-462-16-00 1.00 1.00 Residential
278-462-17-00 1.00 1.00 Residential
278-462-18-00 1.00 1.00 Residential
278-462-19-00 1.00 1.00 Residential
278-462-20-00 1.00 1.00 Residential
278-462-21-00 1.00 1.00 Residential
278-462-22-00 1.00 1.00 Residential
278-462-23-00 1.00 1.00 Residential
278-462-24-00 1.00 1.00 Residential
278-462-25-00 1.00 1.00 Residential
278-462-26-00 1.00 1.00 Residential
278-462-27-00 1.00 1.00 Residential
278-462-28-00 1.00 1.00 Residential
278-462-29-00 1.00 1.00 Residential
278-462-30-00 1.00 1.00 Residential
278-462-31-00 1.00 1.00 Residential
278-462-34-00 1.00 1.00 Residential
278-462-35-00 1.00 1.00 Residential
278-462-36-00 1.00 1.00 Residential
278-462-37-00 1.00 1.00 Residential
278-462-38-00 1.00 1.00 Residential
278-462-39-00 1.00 1.00 Residential
278-462-44-00 1.00 1.00 Residential
278-462-45-00 1.00 1.00 Residential
321-011-42-00 1.00 1.00 Residential
321-011-43-00 1.00 1.00 Residential
321-011-44-00 1.00 1.00 Residential
321-011-45-00 1.00 1.00 Residential
321-011-48-00 1.00 1.00 Residential
321-400-01-00 1.00 1.00 Residential
321-400-02-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 21 of 23
45 of48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:lOPM
June 3, 2025, Item #8
City of Poway
Landscape Maintenance District 86-1
2025/26 Assessment Roll
APN Dwelling Units EBU Landuse
321-400-03-00 1.00 1.00 Residential
3 21-400-04-00 1.00 1.00 Residential
321-400-05-00 1.00 1.00 Residential
321-400-06-00 1.00 1.00 Residential
3 21-400-07-00 1.00 1.00 Residential
321-400-08-00 1.00 1.00 Residential
321-400-09-00 1.00 1.00 Residential
321-400-10-00 1.00 1.00 Residential
321-400-11-00 1.00 1.00 Residential
321-400-12-00 1.00 1.00 Residential
321-400-13-00 1.00 1.00 Residential
321-400-14-00 1.00 1.00 Residential
321-400-15-00 1.00 1.00 Residential
321-400-16-00 1.00 1.00 Residential
321-400-17-00 1.00 1.00 Residential
321-400-18-00 1.00 1.00 Residential
3 21-400-19-00 1.00 1.00 Residential
321-400-20-00 1.00 1.00 Residential
321-400-21-00 1.00 1.00 Residential
321-400-22-00 1.00 1.00 Residential
321-400-23-00 1.00 1.00 Residential
321-400-24-00 1.00 1.00 Residential
321-400-25-00 1.00 1.00 Residential
321-400-26-00 1.00 1.00 Residential
321-400-27-00 1.00 1.00 Residential
321-400-28-00 1.00 1.00 Residential
321-400-29-00 1.00 1.00 Residential
321-400-30-00 1.00 1.00 Residential
321-400-31-00 1.00 1.00 Residential
321-400-32-00 1.00 1.00 Residential
321-410-01-00 1.00 1.00 Residential
321-410-02-00 1.00 1.00 Residential
321-410-03-00 1.00 1.00 Residential
321-410-04-00 1.00 1.00 Residential
321-410-05-00 1.00 1.00 Residential
321-410-06-00 1.00 1.00 Residential
321-410-07-00 1.00 1.00 Residential
321-410-08-00 1.00 1.00 Residential
321-410-09-00 1.00 1.00 Residential
321-410-10-00 1.00 1.00 Residential
321-410-11-00 1.00 1.00 Residential
321-410-12-00 1.00 1.00 Residential
Slight variances may occur due to rounding
Copyright© 2013 by NBS Page 22 of 23
46 of 48
Grand Total
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/30/2025 02:19:l0PM
June 3, 2025, Item #8
City
of
Poway
Landscape
Maintenance
District
86-1
APN
Dwelling
Units
321-410-13-00 321-410-14-00 321-410-15-00 321-410-16-00 321-410-17-00 321-410-18-00 321-410-19-00 321-410-20-00 321-410-21-00 321-410-22-00 321-410-23-00 321-410-24-00 321-410-25-00 321-410-26-00 321-410-27-00 321-410-28-00 321-410-29-00 321-410-30-00 321-410-31-00 321-410-32-00 321-410-33-00 321-410-34-00 321-410-35-00 321-410-36-00 321-410-37-00 321-410-38-00 950 Accounts
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
47 of
48 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 950.00
2025/26
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
950.00
Page
23 of
23 Grand
Total 243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243.04 243.04 243
.04
243
.04
243
.04
243.04 243
.04
243.04 243
.04
243.04 243
.04
243.04 243
.04
243.04 243.04 243
.04
243
.04
243.04 243
.04
243.04
$230,888.00
04/30/2025
02:19
:l0PM
June 3, 2025, Item #8
City
of
San
Diego
48 of
48 0 'l-z 9, n,
Sto
ne
Cany
on <?-0
Espola
Rd
City
of
Poway s a: ;;, :::I Q. ;;o Q.

ATTACHMENT
C
County
of
San
Diego
June 3, 2025, Item #9
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA RE PO RT City of Poway
June 3, 2025
Honorable Mayor and Members of the City C~~cil
Eric Heidemann, Director of Public Works _ii'\ -
Danielle McIntosh, Senior Management Ana~
(858) 668-4729 or [email protected] i;j/

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 2025-26 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 are included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2025-26 assessment rate for LMD 86-2 Zone A is proposed to remain unchanged at the FY 2024-25 rate of $186.16 per benefit unit per year. FY 2025-26 assessment rate for LMD 86-2 Zone B is proposed to increase from the FY 2024-25 assessment rate by 3.12 percent to $394.10 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 City Council adopt the Resolution to initiate the process required to levy and collect assessments for the upcoming fiscal year within Landscape Maintenance District 86-2, in accordance with state law, and to set the date for the public hearing, giving property owners the opportunity to review and comment on the proposed assessments.

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.
1 of33
June 3, 2025, Item #9
LMD 86-2 Zone A includes the following residential developments:

TRACT PROJECT NAME
TTM 4185R Sunrise Ranch
TTM 87-12 Silver Ridge (aka Poway Villas)
TTM 89-03 Eagle Pointe (aka La Paz Summit)
TPM 97-15 Paradise Development
TTM 89-05 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 the annual budget. The engineer's report (Attachment B) is prepared each year by an outside engineering firm and provides a detailed, transparent analysis to support the proposed assessment. It also outlines the proposed FY 2025-26 budget and the resulting assessments.

FY 2025-26 assessments for Zone A are proposed to remain unchanged at the FY 2024-25 rate of $186.16 ($15.51 per month) per benefit unit per year; Zone B FY 2025-26 assessments are proposed to increase from $382.16 to $394.10 (from $31.85 per month to $32.84 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 2024-25. Only those properties receiving special benefit are 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 FY 1998- 99 ballot allowing for the option of an annual increase based on the CPI. Because projected expenditures are exceeding revenues, an increase of 3.12 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 led to a reduction in maintenance services. Service levels for landscape maintenance are at service level C. 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. Compounding this challenge is the fact that LMD 86-2 is effectively operating with 1980s revenue levels while facing 2025 expenditure demands.

Without an adjustment to the assessment structure, the gap between funding and actual maintenance costs will continue to grow, threatening the long-term sustainability of landscape maintenance 2 of 33
June 3, 2025, Item #9
maintenance services within the district. 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 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 15, 2025. 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 2025-26 is increasing by 3.12 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 $394.10 for Zone B per benefit unit per year, an estimated total of $88,686.40 will be used for LMD 86-2's maintenance costs during FY 2025-26. A General Fund contribution of $8,147 ($4,293 for Zone A and $3,854 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:

Assistant City Manager
3 of33
Reviewed By:

Alan Fenstermacher
City Attorney
Ap~
Chris Hazeltine
City Manager
June 3, 2025, Item #9
RESOLUTION NO. 25-

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 2025-26

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 2024-25 assessment rate of $186.16 per benefit unit per year. The assessments in Zone B will increase from the Fiscal Year 2024-25 rate of $382.16 per benefit unit per year to $394.1 O 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 $8,147 ($4,293 and $3,854, 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 2025-26 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 2025-26 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 15, 2025, at 7:00 p.m.

ATTACHMENT A
4 of33
June 3, 2025, Item #9
Resolution No. 25-

Page 2 ends

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 percent of the assessable area of land within the District.

PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 3rd day of June, 2025 by the following vote, to wit:

AYES:

NOES:

ABSTAINED:

ABSENT:

DI SQUALi Fl ED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
5 of 33
June 3, 2025, Item #9
6 of33
CITY
OF
POWAY
2025/26
Engineer's
Report
For
:

Land
sca
pe
M
aint
enance
Distr
ict 86
-2
May
2025
Prepared
by
:
helping
communities
fund
tomorrow
nbsgov.com

ATTACHMENT
B
Corporate
He
adquarter
s
32605
Temecu
la
Pa
rkway,
Sui
te
100
Temec
ul
a,
CA
92 592
To
ll free:
800
.676.7516
June 3, 2025, Item #9
7 of33

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 86-2
14467 Lake Poway Road
Poway, CA 92064
Phone -(858) 668-4700

CITY COUNCIL
Steve Vaus, Mayor
Peter De Hoff, Deputy Mayor
Christopher Pikus, Councilmember
Tony Blain, Councilmember
Jenny Maeda, Councilmember

TABLE OF CONTENTS

1. Engineer's Letter ............................................................................................................. 1

2. Introduction ................................................................................................................... 2

2.1 Background .............................................................................................................. 2

2.2 Process for Annual Assessment .............................................................................. 2

2.3 Legislation Context .................................................................................................. 3

2.4 Improvements Authorized By The 1972 Act ........................................................... 4

3. Plans and Specifications .................................................................................................. 6

3.1 Boundaries of the District ....................................................................................... 6

3.2 Description of the District Improvements ........ : ...................................................... 6

4. Estimate of Costs ............................................................................................................ 8 Zone A .................................................................................................................................. 8 Zone 8 .................................................................................................................................. 9

5. Method of Apportionment ............................................................................................ 10

5.1 Properties Benefiting from Improvements ........................................................... 10

5.2 General .................................................................................................................. 10

5.3 Benefit Analysis ..................................................................................................... 11

5.4 Assessment Methodology ..................................................................................... 13

5.5 Maximum Assessment Rate .................................................................................. 14 APPENDIX A: District Assessment Diagram ............................................................................. A APPENDIX B: 2025/26 Assessment Roll .................................................................................. B 8 of33
June 3, 2025, Item #9

1. ENGINEER'S LETTER
WHEREAS, the City Council of the City of Poway (the "City"), State of California, under the Landscaping and Lighting Act of 1972 (the "Act"), directed NBS to prepare and file the annual Engineer's Report for the Landscape Maintenance District No. 86-2 (the "District") for Fiscal Year 2025/26, in accordance with Article 4 of Chapter 1 of the Act and Article XIII D of the California Constitution. The report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2025/26, the diagram for the District, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the District in proportion to the special benefit received.

Parcel Total Proposed FY 2025/26
District Count Benefit Units Assessment Amount
Landscape Maintenance District No. 86-2 Zone A 110 110.00 $20,477.60 Landscape Maintenance District No. 86-2 Zone B 168 168.00 $66,208.80 I, the undersigned, respectfully submit this Engineer's Report and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Poway at the time of District formation.

ONBS-
9 of33
City of Poway
John G. Egan, P. E.

Assessment Engineer
2025/26 Engineer's Report-Landscape Maintenance District 86-2 1 June 3, 2025, Item #9

2. INTRODUCTION

2.1 Background
The City annually levies and collects special assessments in order to maintain the improvements within the District formed May 20, 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 XIII D {"Article XIII D"). The 1972 Act and Article XIII Dare collectively referred to herein as "Assessment Law".

2.2 Process for Annual Assessment
As required by the procedures specified in the 1972 Act, an Engineer's Report must be prepared on an annual basis which contains a full and detailed description ofthe improvements, the boundaries of the assessment district and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the assessment district.

Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.

ONBS-
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 2 10 of 33
June 3, 2025, Item #9
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.

2.3 Legislation Context
In 1996, California voters adopted Proposition 218, known as the "Right to Vote on Taxes Act," which added Articles XIII C and XIII D to the California Constitution. Article XIII D established new substantive and procedural requirements on agencies for levying assessments, being levies on real property by an agency for a special benefit conferred upon the real property. "Special benefit" is defined in Article XIII Das "a particular and distinct benefit over and above general benefits conferred on a real property located in the district or to the public at large."
Article XIII D imposes five basic substantive requirements on assessments:
• All parcels that will have a special benefit conferred upon them and upon which an assessment will be imposed must be identified;
• The general benefits must be distinguished from the special benefits conferred on the parcels; • The proportionate special benefit derived by each identified parcel must 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;
• The amount assessed to a parcel must not exceed the reasonable cost of the proportional special benefit conferred on that parcel and must not include any costs attributable to the general benefit; and
• Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit.

The City has reviewed the provisions of Article XIII D and has made the following findings and determinations:
• Pursuant to Article XIII D, Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIII D, 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 XIII D Section 5 (b) exempts the existing assessment amounts (approved original assessment rates including any applicable annual escalation factor) from the procedural requirements of Article XIII D, Section 4; and
ONBS-
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 3 11 of 33
June 3, 2025, Item #9
• The provisions of Article XIII D 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 XIII D. 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

5.5 of this Report. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of Article XIII D, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIII D, Section 4.

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.

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:

ONBS-
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 4 12 of 33
June 3, 2025, Item #9
• 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; and • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

ONBS'
City of Poway
2025/26 Engineer's Report -Landscape Maintenance District 86-2 5 13 of 33
June 3, 2025, Item #9

3. PLANS AND SPECIFICATIONS

3.1 Boundaries of the District
The District Assessment Diagram, which is incorporated herein by reference and made a part of this Engineer's Report, is 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, the District was divided into two residential zones:
86-2 Zone A (Zone A) and 86-2 Zone B (Zone B). Assessments for each zone within LMD 86-2 will be calculated on a per unit basis by dividing the required revenue by the total units within each District zone.

No new improvements or assessed parcels were added to the District during Fiscal Year 2025/26.

Zone A is comprised of 110 residential parcels within the following developments:

TTM 4185R
TTM 87-12
TTM 89-03
TPM 97-15
TTM 89-05
Tract Project Name
Sunrise Ranch
Silver Ridge (aka Poway Villas)
Eagle Pointe (aka La Paz Summit)
Paradise Development
Southern Hills (aka Poway Summit Estates)
Zone Bis comprised of 168 residential parcels within the following developments:

3.2 Description of the District Improvements
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the District defined in the Method of Apportionment herein. Consistent with the 1972 Act, the improvements are generally described as follows:
• Improvements to be maintained by Zone A of the District are defined as landscape improvements, including walls and fences adjacent to open space, within the rights-of-ways and open space areas associated with annexed subdivisions and which are adjacent to portions of Poway Road and within portions of the interior of the Eagle Pointe (aka La Paz Summit) subdivision; • Improvements to be maintained by Zone B of the District are defined as landscape improvements adjacent to portions of Garden Road, Sycamore Valley Road, Quiet Valley Road, Hidden Valley Road, portions of the open space, and areas abutting the City's recreational trails and mini parks; and • 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 XIII D, Section 4.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 6 June 3, 2025, Item #9
Landscape maintenance performance standards and specifications have been developed by the City to assure quality maintenance of landscape assessment district properties. The City has assigned 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; and • Service Level C: Maintenance once a month.

The following are each Zone's Service Level for Fiscal Year 2025/26:
• Zone A: Service Level C; and
• Zone B: Service Level B.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 7 June 3, 2025, Item #9

4. ESTIMATE OF COSTS
Fiscal Year 2025/26 estimated costs of maintenance and servicing the improvements as described in the Plans and Specifications of this Engineer's Report are summarized below.

Zone A
Fiscal Year
Description of Annual Costs 2023/24111
EXPENDITURES:

Maintenance $9,352
Water/power $8,450
Administration14l $2,733
Total Expenditures $20,535
REVENUES:

City General Benefit Contribution $3,970
Assessment Revenue $21,249
Interest Revenue $687
Miscellaneous $0
Total Revenues $25,906
DISTRICT STATISTICS:

Total Number of Parcels 110
Total Parcels Levied 110
Total EBU's 110
Rate per EBU (Equivalent Benefit Units) $186.16
Maximum Rate per EBU $186.16
OPERATING RESERVE:

Beginning Reserve Balance $9,254
Transfers In/Out (CIP) ($1,605)
Reserve Fund Activity $3,279
Estimated Ending Reserve Balance $10,928
CAPITAL IMPROVEMENT RESERVE:

CIP Fund Balance $42,156
CIP Transfers In/Out (Operating Reserve) $1,605
Estimated Ending CIP Reserve Balance $43,761
(1) Actual figures per Finance Fiscal Year 2023/24 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 Fiscal Year Fiscal Year
2024/2512) 2025/2613)
$10,911 $11,217
$10,674 $9,080
$3,932 $3,932
$25,517 $24,229
$4,166 $4,293
$20,478 $20,478
$992 $656
$0 $0
$25,636 $25,427
110 110
110 110
110 110
$186.16 $186.16
$186.16 $186.16
$10,928 $11,267
($2,352) ($350)
$2,691 $1,198
$11,267 $12,115
$43,761 $46,113
$2,352 $350
$46,113 $46,463
8 June 3, 2025, Item #9
Zone B
Fiscal Year
Description of Annual Costs 2023/2411)
EXPENDITURES:

Maintenance $33,346
Water/power $21,254
Administration14l $9,164
Total Expenditures $63,764
REVENUES:

City General Benefit Contribution $3,565
Assessment Revenue $61,040
Interest Revenue $992
Miscellaneous $0
Total Revenues $65,597
DISTRICT STATISTICS:

Total Number of Parcels 168
Total Parcels Levied 168
Total EBU's 168
Rate per EBU (Equivalent Benefit Units) $363.58
Maximum Rate per EBU $551.71
OPERATING RESERVE:

Beginning Reserve Balance $31,624
Transfers In/Out (CIP) $6,526
Reserve Fund Activity ($3,044)
Estimated Ending Reserve Balance $35,106
CAPITAL IMPROVEMENT RESERVE:

CIP Fund Balance $85,181
CIP Transfers In/Out (Operating Reserve) ($6,526)
Estimated Ending CIP Reserve Balance $78,655
(1) Actual figures per Finance Fiscal Year 2023/24 activity sheets. (2) Approved budget.
(3) Proposed budget.
(4) Includes cost allocation City staff support services.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 Fiscal Year Fiscal Year
2024/2512) 2025/2613)
$35,444 $36,360
$27,290 $27,320
$13,032 $13,032
$75,766 $76,712
$3,740 $3,854
$64,203 $66,209
$656 $824
$0 $0
$68,599 $70,887
168 168
168 168
168 168
$382.16 $394.10
$579.90 $598.03
$35,106 $35,697
$2,195 $8,484
($1,604) ($5,825)
$35,697 $38,356
$78,655 $76,460
($2,195) ($8,484)
$76,460 $67,976
9 June 3, 2025, Item #9

5. METHOD OF APPORTIONMENT
The following section of the Engineer's Report includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout the District, as well as a description of the assessment methodology used to apportion the total assessment to properties within each District.

Historical annual Engineer's Reports were prepared by a different engineer of record and specific language from those historical Engineer's Reports have been referenced to describe the Method of Apportionment within the following section of this report.

5.1 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 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.

5.2 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 ofthese 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.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 10 June 3, 2025, Item #9

5.3 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 XIII D 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.

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 listed below.

5.3.1 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 ofthe 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.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 11 June 3, 2025, Item #9

5.3.2 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 rights-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 2025/26.

Zone A:

Zone B:

The City shall annually determine the average expenditure from the General Fund for the maintenance of landscape improvements within the public rights-of-ways or public easements, calculated on a per square foot basis. The general benefit for Fiscal Year 2025/26 is determined to be:
$0.1559 per square foot for landscape rights-of-ways
The City shall determine the average expenditure from the General Fund for the maintenance of District landscape improvements. Based on an increase of 3.08% 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 staff for general landscape services, the general benefit for Fiscal Year 2025/26 will increase from Fiscal Year 2024/25, based on the contribution rate per square foot, at a maximum for this District:

Zone A:

Zone B:

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:

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 12 June 3, 2025, Item #9
• 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.

5.4.2 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 parcels. This method determines an equivalent benefit to residential land uses. Urban areas have been defined as the parcels receiving water and sewer services.

No parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year 2025/26.

5.4.5 BENEFITS UNITS (BU}
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 in Appendix B of this Engineer's Report.

The assessment methodology utilized is as described above. Based on this methodology, the benefit units, City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 13 June 3, 2025, Item #9
and the Fiscal Year 2025/26 proposed assessment for each parcel were calculated and are shown in Appendix B:
• The calculated Fiscal Year 2025/26 assessment for Zone A is proposed to remain at the Fiscal Year 2024/25 assessment rate of $186.16 per benefit unit; and • The calculated Fiscal Year 2025/26 assessment for Zone Bis proposed to increase by 3.12% based on the San Diego Consumer Price Index (SD-CPI), All Urban Consumers from the Fiscal Year 2024/25 assessment rate to $394.10 per benefit unit.

5.5 Maximum Assessment Rate
The approved maximum assessment rate for Zone A is $186.16 per benefit unit. The approved maximum assessment rate for Zone B is $598.03 per benefit unit, which includes an increase of 3.12% from Fiscal Year 2024/25 based on the San Diego Consumer Price Index (SD-CPI), All Urban Consumers.

In 1998, property owners within the District received ballots as specified under Assessment Law. Both zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego Consumer Price Index (SD-CPI). Zone A (Sunrise Ranch, Silver Ridge, and Eagle Pointe) had a majority protest for the increase, and therefore failed to pass. Zone B (Sycamore Creek) passed the ballot allowing for the option of an annual increase based on the San Diego-Carlsbad Consumer Price Index-All Urban Consumers on an as needed basis. The assessment rate levied by the District for Zone B may be less than the maximum amount in any given year ifnot 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 XIII D.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 14 June 3, 2025, Item #9

APPENDIX
A:

DISTRICT

ASSESSMENT

DIAGRAM
The
boundaries
of
the
District
have
been
prepared
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
Engineer's
Report
. The
Assessment
Diagram
is
available
for
inspection
at
the
Special
Districts
Office
of
the
Public
Works
Department,
during
normal
business
hours
.

City
of
Poway
City
of
Poway
LMD
86-2
.::......i
2025/26
Engineer's
Report-
Landscape
Maintenance
District
86-2
,-.

I
..
r
Legend .....
i..J
city Boui
,u
ary
-..J
LMD
Zon
e A
LMD
Zo
e
0 A
June 3, 2025, Item #9
APPENDIX B: 2025/26 ASSESSMENT ROLL
Assessor's parcel identification, for each lot or parcel subject to the assessment, shall be based on the County Assessor's secured roll data for the applicable year in which this report is prepared and is incorporated herein by reference.

Based on County Assessor's secured roll data, current assessor's parcels, including corrected and/or new assessor's parcels, will be submitted and/or resubmitted to the County Auditor/Controller. The annual assessment amount to be levied and collected for the resubmitted parcel(s) shall be determined in accordance with the method of apportionment and assessment rate approved in this Engineer's Report. Therefore, if a single assessor's parcel has a status change in development, other land use change, or subdivides into multiple assessor's parcels, the assessment amounts applied to each of the new assessor's parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment amount.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 86-2 B June 3, 2025, Item #9
APN
321-180-90-00
321-180-91-00
321-180-92-00
321-180-93-00
321-380-01-00
321-380-02-00
321-380-04-00
321-380-05-00
3 21-3 80-06-00
321-380-07-00
321-380-08-00
321-380-09-00
321-380-10-00
321-380-11-00
321-380-12-00
321-380-13-00
321-380-14-00
321-380-15-00
321-380-16-00
321-380-17-00
321-380-18-00
321-380-19-00
321-380-20-00
321-380-21-00
321-380-22-00
321-380-23-00
321-380-24-00
321-380-25-00
321-380-26-00
321-380-27-00
321-380-28-00
321-380-29-00
321-380-30-00
321-380-31-00
321-380-32-00
321-380-33-00
321-380-34-00
321-380-35-00
321-380-36-00
321-420-01-00
321-420-02-00
321-420-03-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
25 of 33
City of Poway
Landscape Maintenance District 86-2 Zone A
2025/26 Assessment Roll
EBU Landuse

1.00 Residential

Page 1 of 8 ends

Poway City CouncilJune 3, 2025

Poway City Council
June 3, 2025