Item 6 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments within LMD 19-1 for FY 25-26 & Set Date for Public Hearing

June 3, 2025, Item #6
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AG EN DA REPORT City of Poway
June 3, 2025
Honorable Mayor and Members of the City Co~cil
Eric Heidemann, Director of Public Works If
Danielle McIntosh, Senior Management Anaj.yrS_~~
(858) 668-4729 or [email protected] ' /

CITY COUNCIL
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments within Poway Landscape Maintenance District 19-1 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 19-1 (LMD 19-1) for the purpose of maintaining LMD 19-1 's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution declaring the intention to levy and collect assessments, and an engineer's report which are included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2025-26 assessment rate is proposed to increase from the FY 2024-25 assessment rate by 3.0 percent, to $982.22 per benefit unit per year, based on a voter approved inflator cap on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers (CPI).

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 19-1, 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 19-1 was formed on May 21, 2019, to maintain landscape improvements installed in conjunction with new subdivisions within the boundaries of LMD 19-1. A map showing LMD 19-1's boundaries is included as Attachment C.
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June 3, 2025, Item #6
LMD 19-1 includes the following non-residential (commercial) developments:

TRACT PROJECT NAME
TTM 85-04 Pomerado Business Park I and II
TTM 86-02R Tech Business Center
TTM 87-13 Parkway Business Centre I and II
TTM 88-04R Trident Center
TTM 98-05 Parkway Business Centre Ill
TTM 99-07 Legacy/Toppan
DR 95-13 Watkins Terminals
DR 97-47 Discovery Isle
TTM 00-01 Poway Views, LLC
DR 03-13 Costco/Home Depot
TTM 86-02R Poway Corporate Center
TPM 06-04 Slough Poway 11, 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 assessment rate is proposed to increase from the FY 2024-25 assessment rate by 3.0 percent, to $982.22 per benefit unit per year. There are currently 322 commercial parcels proposed to be assessed within LMD 19-1.

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

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

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

Proposition 218, passed by California voters on November 5, 1996, expands the requirements for public notification and imposes the requirement of special district balloting. Beginning July 1, 1997, all existing, new, or increased assessments shall comply with Article XIII D as added to the California Constitution. All parcels currently assessed were annexed into LMD 87-1 prior to its reorganization and formation of LMD 19-1 by owner consent at the time of development, making them exempt from the procedures and approval process set forth in Section 4 of this Article. However, this does not 2 of37
June 3, 2025, Item #6
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 19-1 includes a voter-approved inflator which helps revenues keep pace with inflation. The assessment rate for FY 2025-26 is capped at 3.0 percent or the annual change in the San Diego Carlsbad Consumer Price Index for All Urban Consumers, whichever is less. Revenues collected at the rate of $982.22 per benefit unit per year, an estimated total of $858,838, will be used for LMD 19-1 's maintenance costs during FY 2025-26. A General Fund contribution of $243,998 will be made based upon average maintenance costs for the landscaped medians and rights-of-way that provide general benefit to the City.

Public Notification:

None.

Attachments:

A Resolution
B. Engineer's Report
C. LMD 19-1 Map
Reviewed/ Approved By:

Went, Kaserman
Assistant City Manager
3 of 37
Reviewed By:

Alan Fenstermacher
City Attorney
App;Jo;>
Chris Hazeltine
City Manager
June 3, 2025, Item #6
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. 19-1 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. 19-1 for the purpose of maintaining, servicing, and operating public landscape facilities located within the territory comprised of said District as shown in the Engineer's Report, included in the staff report as Attachment B, that is on file in the Office of the City Clerk, pursuant to the Landscape and Lighting Act of 1972; WHEREAS, assessments will increase from the Fiscal Year 2024-25 assessment rate of $953.54 per net acre per year to $982.22, based on a voter-approved inflator cap on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers for Parkway Business Centre I and II, Tech Business Center, Slough Poway II, LLC, Pomerado Business Park I and II, Trident Center, Discovery Isle, Parkway Business Centre Ill, Legacy/Toppan, Poway Corporate Center, Poway Views, Watkins Terminals and Costco/Home Depot; WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-way. This general benefit contribution for Landscape Maintenance District No.19-1 has been calculated to be $243,998;
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. 19-1 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.
4of37 ATTACHMENT A
June 3, 2025, Item #6
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.

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
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June 3, 2025, Item #6
6 of37

CITY OF POWAY
2025/26 Engineer's Report For:

Landscape Maintenance District 19-1
May 2025
Prepared by:
helping communities
fund tomorrow
nbsgov.com ATTACHMENT B
Corporate Headquarters
32605 Temecula Parkway, Suite 100
Temecula, CA 92592
Toll free: 800.676.7516
June 3, 2025, Item #6
7 of37
CITY
OF
POWAY

LANDSCAPE

MAINTENANCE

DISTRICT
19-1
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 #6
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
District
Improvements
................................
....................................
. 6

4. Estimate
of
Costs
..............................
....................................................................... ..... 10
S.

Method
of
Apportionment
............................................................................................ 11 5.1
General
......................................
.............
...
..........................
...........
..........
.............
11 5.2
Benefit
Analysis
........................................................ .......
..........
.....................
.......
12 5.3
Assessment
Methodology
.................
...................................
.................................
15 5.4
Calculation
of
Assessments
...................................................
................................
17 5.5
Assessment
Range
Formula
..........
....
................................
...
.........
........................
18 APPENDIX
A:

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

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

B
8 of37
June 3, 2025, Item #6

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. 19-1 (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.

ONBS-
9 of37
City of Poway
John G. Egan, P. E.

Assessment Engineer
2025/26 Engineer's Report-Landscape Maintenance District 19-1 1 June 3, 2025, Item #6

2. INTRODUCTION

2.1 Background
Pursuant
to
the
provisions
of
the
Landscape
and
Lighting
Act
of
1972,
being
Part
2 of
Division
15 of
the
California
Streets
and
Highways
Code,
commencing
with
Section
22500
(the
"1972
Act"),
and
in
compliance
with
the
substantive
and
procedural
requirements
of
Article
XIII
D,
Section
4 of
the
California
State
Constitution
(the
"California
Constitution")
and
the
Proposition
218
Omnibus
Implementation
Act
(the
"Proposition
218"),
being
Government
Code
section
53750
et
seq.,
the
City,
reorganized
the
City's
previously
established
Landscape
Maintenance
District
No
. 87-1
("LMD
No.
87-1")
by
detaching
certain
territory
from
LMD
No.
87-1
and
forming
a new
landscape
maintenance
district,
LMD
19-1.

On
May
21,
2019,
the
City
Council
of
the
City
of
Poway
conducted
a
public
hearing
and
ballot
proceeding
for
the
formation
of
District,
that
includes
the
detached
territory
and
new
parcels.

These
change
proceedings
were
made
to
better
address
the
estimated
special
benefit
improvement
costs
and
proportional
special
benefits
received
by
each
property
associated
with
the
various
improvements
being
provided
in
the
area.

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
City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
19-1
2 June 3, 2025, Item #6
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.

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 City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 3 June 3, 2025, Item #6
•
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
Ill
D
of
this
Report.

Any
proposed
assessment
that
exceeds
the
adjusted
maximum
assessment
rate
is
considered
an
increased
assessment
. Pursuant
to
the
provisions
of
Article
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:

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
19-1
4 June 3, 2025, Item #6
• 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.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 5 June 3, 2025, Item #6

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 ofthe Public Works Department ofthe City of Poway and are available for public inspection during normal business hours.

The District is located within the southern region of the City, comprised of the non-residential and vacant properties generally located north of Beeler Canyon Road and the City limits, east of Old Pomerado Road and the City limits, west of Sycamore Canyon Road. The parcels within the District include all or a portion of the parcels identified on the following San Diego County Assessor's Parcel Maps:
• Book 317 Pages 22, 27, 28, and 81;
• Book 320 Pages 01, 03, 20, and 22; and
• Book 323 Pages 09, 48 and 50
No new improvements or assessed parcels were added to the District during Fiscal Year 2025/26.

3.2 Description of 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 below.

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

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

The landscape improvements to be funded by the District assessments may include, but are not limited to:
turf; ground cover; shrubs and plants; areas of natural vegetation; trees; irrigation systems; specific masonry walls, including sound walls and retaining walls; monuments; hardscapes; and other related appurtenant facilities within the Districtthat have been dedicated to the City for maintenance, including, but are not limited to:
• Median island landscaping and hardscape improvements within the District; • Designated streetscape side-panel landscaping adjacent to the streets and properties within the District, including parkways, slopes and entryways; and City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 6 June 3, 2025, Item #6
• Designated non-street landscaping and/or vegetation management areas, including, but not limited to, open space areas, greenbelts, and landscaping located adjacent to the properties within the District.

The improvements within this District provide direct advantages to the parcels in the District (i.e., special benefits) that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. The parcels are proportionately assessed, in whole or in part, for the special benefits they receive from the improvements. The improvement plans and specifications for the District are on file in the Office of Public Works of the City of Poway and by reference these improvement plans, and specifications are made part of this Report. The parcels within District are proportionately assessed, in whole or in part, for the special benefits they receive from the overall landscape improvements within the District, including, but not limited to, landscape areas on and around Pomerado Road, Community Road, Stowe Drive, Scripps Poway Parkway, Treadwell Drive, and Creek Road.

The landscape improvements are dispersed throughout the District in immediate proximity to each of the assessed parcels and are generally summarized by the following:
• 34,462 square feet of streetscape landscaping located on the east side of Pomerado Road from Stowe Drive to approximately 730 feet north of Stowe Drive;
• 7,024 square feet of landscaped median and 1,959 square feet of hardscaped median on Pomerado Road north of Stowe Drive. These improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and another revenue sources (General Fund and/or LMD No. 87-1);
• 120,224 square feet of streetscape landscaping located on the east side of Pomerado Road between Stowe Drive and Scripps Poway Parkway;
• 30,168 square feet of landscaped median and 2,853 square feet of hardscaped median located on Pomerado Road between Stowe Drive and Scripps Poway Parkway. These median improvements provide a shared benefit to properties on the west side of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and/or LMD No. 87-1); • 7,932 square feet of streetscape landscaping located on the south side of Scripps Poway Parkway between the western City limit and Pomerado Road (that portion adjacent to the District parcels). The remaining 199,333 square feet of landscaping on the south side of Scripps Poway Parkway between the western City limit and Pomerado Road is not part of LMD No. 19-1 and not assessed); • 11,362 square feet of landscaped median and 1,366 square feet of hardscaped median located on Scripps Poway Parkway between the western City limit and Pomerado Road. These median improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and/or LMD No. 87-1);
• 39,687 square feet of streetscape landscaping located on the south side of Treadwell Drive between Pomerado Road and 828 feet west of Pomerado Road. These landscape improvements provide a shared benefit to properties in the District and the residential development south of Treadwell Drive (LMD No. 87-1) and are therefore equally funded by the District and LMD No. 87-1); City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 7 June 3, 2025, Item #6
• 5,704 square feet of landscaped median and 1,657 square feet of hardscaped median area located on Pomerado Road between Treadwell Drive and the southern City limits. These median improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and /or LMD No. 87-1); • 48,785 square feet of streetscape located on the west and east sides of Pomerado Road between Scripps Poway Parkway and Treadwell Drive;
• 3,675 square feet of landscaped median and 1,971 square feet of hardscaped median on Pomerado Road between Scripps Poway Parkway and Treadwell Drive; • 16,528 square feet of streetscape landscaping located on the north side of Creek Road between Pomerado Road and 345 feet east of Pomerado Road;
• 954,945 square feet of streetscape landscaping located on the north and south side of Scripps Poway Parkway between Pomerado Road and Kirkham Road;
• 52,151 square feet of landscaped median and 1,654 square feet of hardscaped median on Scripps Poway Parkway between Pomerado Road and Kirkham Road;
• 133,059 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Kirkham Road and Community Road;
• 11,630 square feet of landscaped median and 4,835 square feet of hardscaped median on Scripps Poway Parkway between Kirkham Road and Community Road;
• 24,247 square feet of streetscape landscaping located on the east and west sides of Community Road between Scripps Poway Parkway and Gregg Street;
• 288,761 streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Community Road and Parkway Centre Drive;
• 31,701 square feet of landscaped median and 25,834 square feet of hardscaped median on Scripps Poway Parkway between Community Road and Parkway Centre Drive; • 159,212 square feet of streetscape located on the north and south sides of Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive;
• 23,355 square feet of landscaped median and 19,951 square feet of hardscaped median on Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive; • 18,394 square feet of streetscape landscaping located on the west side of Stowe Drive between Scripps Poway Parkway and Kirkham Road;
• 138,966 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Stowe Drive and Danielson Street;
• 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Stowe Drive and Danielson Street; • 36,176 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street; City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 8 June 3, 2025, Item #6
• 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street; • 8,248 square feet of streetscape landscaping located on the west side of Stowe Drive between Danielson Street and Scripps Poway Parkway;
• 29,242 square feet of streetscape landscaping located on the south side of Stowe Drive between Crosthwaite Circle East and Danielson Street;
• 15,662 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Parkway Centre Drive and Crosthwaite Circle East; • 87,089 square feet of streetscape located on the north and south sides of Stowe Drive between Crosthwaite Circle West and Parkway Centre Drive;
• 121,596 square feet of streetscape landscaping located on the south side of Stowe Drive between Mclvers Court and Crosthwaite Circle West;
• 77,176 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Community Road and Mclvers Court;
• 2,362 square feet of hardscaped median on Community Road between Danielson Street and Scripps Poway Parkway;
• 80,993 square feet of streetscape landscaping located on the east and west sides of Community Road between Stowe Drive and Danielson Street;
• 3,925 square feet of landscaped median and 2,270 square feet of hardscaped median on Community Road between Stowe Drive and Danielson Street;
• 78,347 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Brookprinter Place and Community Road;
• 6,518 square feet of streetscape landscaping located on the north side of Stowe Drive between Kirkham Road and Brookprinter Place;
• 588,134 square feet of streetscape landscaping located on the east and west sides of Community Road between Metate Lane and Stowe Drive;
• 25,082 square feet of landscaped median and 1,365 square feet of hardscaped median on Community Road between Metate Lane and Stowe Drive;
• 186,055 square feet of streetscape landscaping located on the east side of Community Road from 900 feet north of Metate Lane to Metate Lane;
• 29,161 square feet of streetscape landscaping located on the south side of Metate Lane from 670 feet west of Community Road to Community Road; and
• 648,074 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Pomerado Road and Lavelli Way.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 9 June 3, 2025, Item #6

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.

Description
of
Annual
Costs

EXPENDITURES
:

Maintenance Water/power Administrat
ion
Total
Expenditures
REVENUES:

City
General
Benefit
Contribution
Additional
General
Fund
Contribution1
4l
Assessment
Revenue
Interest
Revenue
Miscellaneous Total
Revenues

DISTRICT
STATISTICS:

Total
Number
of
Parcels
Total
Parcels
Levied
Total
Number
of
Benefit
Units
Rate
per
Benefit
Unit

OPERATING
RESERVE:

Beginning
Reserve
Balance
Transfers
In/Out
(CIP)
Reserve
Fund
Activity
Estimated
Ending
Reserve
Balance

CAPITAL

IMPROVEMENT
RESERVE:

CIP
Fund
Balance
CIP
Transfers
In/Out
(Operating
Reserve)
CIP
Set-Aside
BalancelsJ
(1)
Actual
budget.
(2)
Estimated
budget.
(3)
Proposed
budget.

Fiscal
Year
Fiscal
Year
Fiscal
Year
2023/241
1)
2024/251
2)
2025/261
3)
$506,113 $541,727 $801,890 $218,104 $228,424
$405,555
$194,588
$304,732
$304,732
$918,805
$1,074,883 $1,512,177
$169,717
$178,033 $183,511
$23,226
$42
,192
$60,487
$791,585
$833,763 $858,838
$18,215
$11
,741
$14,978
$7,896
$0
$3,948
$1,010,639 $1,065,729 $1,121,762
356 356
356
322
322
322
874.39
874
.39
874
.39
$925.77 $953.54
$982
.22
$475,937
$592,934
$307,373
$296,059
$0
$899,612
($179,062) ($285,561)
($450,897)
$592
,934
$307,373
$756,088
$521,059
$225,000
$225,000
($296,059)
$0
{$899,612)
$225,000
$225,000
{$674,612)
$225,000 $225,000 $250,000
(4)
An
additional
General
Fund
Contribution
has
been
added
to
the
budget
due
to
the
increased
cost
of
maintenance
since
the
formation
of
the
district.

The
sum
of
the
City
General
Benefit
Contribution
and
the
Additional
General
Fund
Contribution
is
proportional
to
the
amount
of
the
City
General
Benefit
Contribution
as
a percentage
of
the
maintenance
expenses
at
district
formation
. The
two
General
Fund
Contribution
s have
been
split
as
shown
herein
for
trac
king
purposes
.
(5)
CIP
Projects
: Replacementof4
irrigation
booster
pumps
and
median
rehabilitation
(S
cripps
Poway3
each)
.

City
of
Poway
2025/26
Engineer
's Report-
Landscape
Maintenance
District
19-1
10 June 3, 2025, Item #6

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 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 formulas used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and activities provided, and have been designed to fairly apportion the costs of providing those improvements based on the determination of proportional special benefits to each parcels, consistent with the 1972 Act and the provision of Article XIII D.

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

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 19-1 11 June 3, 2025, Item #6

5.2 Benefit Analysis
The improvements provided by this District and for which properties will be assessed have been identified as necessary, desired, and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City's General Plan.

5.2.1 SPECIAL BENEFIT
The ongoing maintenance of landscaped areas within the District provides aesthetic benefits to the properties within the District and is intended to provide a more pleasant environment to walk, drive, and work. The primary function of these improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding commercial properties and developments for which the improvements were constructed and installed, and/or were facilitated by the development or potential development of properties within the District. These improvements are an integral part of the physical environment associated with the parcels in the District and while some of these improvements may in part be visible to properties outside the District, collectively, if these improvements are not properly maintained, it is the parcels within the District that would be aesthetically burdened.

Additionally, these landscape improvements provide visually pleasing open space areas and green spaces that serve as an extension of the physical attributes of the parcels assessed, such as privately maintained landscape areas, and to some extent may also provide a greater opportunity for recreation as well as serving as a physical buffer and/or sound reduction buffer between the roadways and the properties in the District. Thus, the maintenance of these landscaped improvements provides advantages and benefits to the assessed properties that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share.

Collectively these landscaping improvements and related amenities enhance the overall use, presentation, enjoyment, recreational access, and marketability of the properties, and ensure the long-term cost-efficiency of services that are obtained through the City provided maintenance (economy of scale).

5.2.2 GENERAL BENEFIT
Calculated (Direct) General Benefit
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and/or required for development of those properties.

Although the District improvements are located on public streets or public areas that are typically visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District that are directly associated with these improvements (particularly the level of maintenance and servicing) and are not required nor associated with any properties outside the District. It is also evident that: (1) the maintenance of these improvements and the level of maintenance provided, has a direct and particular advantage (i.e., special benefit) only to those properties in close proximity to the improvements, including those developments and properties that are directly accessed from the streets where the improvements are located; and (2) such maintenance beyond that which is required to ensure the safety and protection of the general public and City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 12 June 3, 2025, Item #6
property in general, limits any indirect or incidental benefit that the public at large or properties outside the District receive from the improvements.

In the absence of a special funding district, these types of improvements would not have been installed by the City and the City's maintenance of these improvements would, for the most part, be limited to tree management services necessary to ensure public safety and protection of property, weed abatement, rodent control, and erosion control services for the various landscape areas that are provided elsewhere in the City.

This basic or baseline level of service would typically provide for periodic servicing of these areas on an as needed basis. This baseline level of service, which is provided elsewhere in the City, would provide for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage. However, this baseline level of service results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided through the District assessments.

On average, the cost to provide this baseline level of service for the District's streetscape landscape areas is estimated to be approximately $1,435 per acre (approximately $0.0322 per square foot) and approximately $859 per acre (approximately $0.0193 per square foot) for non-streetscape landscape areas, including a five percent (5%) cost factor for City overhead and administration.

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

Although these types of benefits might best be characterized as indirect consequences of the special benefits of the landscape maintenance provided to assessed parcels, for the purposes of calculating proportional benefits, we assume these types of benefits to be general benefits. It is apparent that trees, shrubs, plants, and other vegetation and groundcover reduce dust, debris, and potential water runoff that might otherwise occur if such landscape improvements did not exist. However, it is also recognized that with the regular maintenance of the landscape improvements, and the effort and cost to monitor and address these issues, are reduced to isolated areas and/or less frequent servicing, and these activities, generally represent less than two percent (2%) of the overall landscape maintenance costs. While conservatively we estimate that the costs associated with these indirect and incidental benefits typically are less than two percent (2%) of the annual maintenance expenditures for the landscaping improvements, for budgeting purposes and establishment of the annual assessments, four percent (4%) the budgeted maintenance expenditures for the landscaping will be deducted from the annual expenses as a general benefit expense.

Likewise, it is recognized that the arterial streets within the District are routinely traveled by the general public and other property owners within the City. While the landscape improvements along these arterial streets do not provide a special benefit to properties outside the District, these particular improvements inherently reflect the overall aesthetic appearance of that region of the City and the City as a whole and therefore, to some extent provide some measure of indirect general benefit to other properties in the City and the public at large. It is estimated that the overall arterial landscape improvements in this District (located on Scripps City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 13 June 3, 2025, Item #6
Poway Parkway, Community Road, and Pomerado Road) represent approximately twenty percent (20%) of the overall landscaping maintained by the City on its arterial streets and main thoroughfares. While much of the traffic on these arterials and main thoroughfares within the District, including Stowe Drive, tend to be regional in nature, largely serving the properties in the immediate area that are directly accessed by those streets, it is also recognized that Scripps Poway Parkway, Community Road, and Pomerado Road each extend beyond the District boundaries to areas outside the City as well as other regions of the City. Travelers to these other areas and properties will typically utilize multiple segments of the City's arterial streets with landscaping improvements which may be funded by various revenue sources including other districts. Likewise, the owners, business, and customers associated with the parcels within this District also travel those arterial streets outside the District which have landscaping funded by other sources.

In reviewing available traffic data posted by the San Diego Association of Governments ("SANDAG"), it is estimated that Scripps Poway Parkway, Community Road, Pomerado Road and Stowe Drive within the District boundaries account for approximately thirty-eight percent (38%) of the total Average Daily Vehicular Trips (ADT) associated with the City's arterial street segments, including, Espola Road, Camino Del Norte/Twin Peaks, Community Road, Ted Williams Parkway, Pomerado Road, Scripps Poway Parkway, and Stowe Drive, and also account for only about 23% of the total ADT when the street segments between the City and Interstate 15 (San Diego Streets) are included in the counts. Further evaluation of the SAN DAG traffic data indicates that Scripps Poway Parkway and Pomerado Road are two ofthe highest traveled arterial streets in the City, and together within the boundaries of the District these two streets, represent approximately twenty-seven percent {27%) of the total City arterial ADT count (Scripps Poway Parkway-21% and Pomerado Road -6%). However, the data also indicates that only 25% of the total ADT on Pomerado Road is within the District and the ADT counts along the various segments are fairly consistent with the full length of Pomerado Road. This consistency in the ADT counts suggests that much of the vehicular traffic on Pomerado Road is local property generated rather than pass-through traffic. Similarly, on Scripps Poway Parkway, the ADT count east of Community Road to the City limits diminishes dramatically from the ADT count west of Community Road to Pomerado Road (a 42% reduction), and the ADT count east of Community Road represents approximately twenty-three percent (23%) of the ADT on Scripps Poway Parkway and thirteen percent (13%) of the total ADT within the District.

Based on the preceding facts and observations, we have determined that approximately thirteen percent (13%) of the cost to maintain the arterial landscape improvements within the District would be considered indirect and incidental benefit (i.e., general benefit) costs and not assessed to properties in the District. This percentage is based on the combined consideration of the area being maintained and the overall traffic volume, plus pass-through traffic:
• Approximately twenty percent (20%) of the overall landscaping maintained by the City on its arterial streets and main thoroughfares is within the District and the arterial streets in the District represent approximately thirty-eight percent (38%) of the City's total ADT on its arterial street segments. (20% x 38% = 7.6% of the proportional landscape area and traffic volume); and • Approximately twenty-one percent (21%) of the overall ADT identified for the City's arterial street segments are associated with Scripps Poway Parkway which passes through the City limits on both the east and west sides of the City and it is estimated that twenty-three percent {23%) of those trips are attributable to pass-through traffic. (21% x 23 % = 4.83% through traffic).

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 14 June 3, 2025, Item #6
The combination of the ratio of maintained area to traffic volume and the ratio of through-traffic to overall traffic volume, (7.60% + 4.83% = 12.43%) provides a reasonable estimate of the indirect and incidental benefit (i.e., general benefit) associated with the arterial landscape improvements within the District and are not assessed.
\
Therefore, in addition to the four percent indirect or incidental general benefit costs identified previously, the City will contribute an additional thirteen percent (13%) of the annual maintenance expenditures associated with the arterial landscape improvements.

The quantified baseline general benefit costs and the indirect/incidental general benefit costs identified above shall be excluded (i.e., separated) from the special benefit assessment funding and not assessed to the parcels within the District. The total calculated general benefit cost for the landscaping improvements is approximately $243,998 based on the current District improvements. As with many maintenance costs, General Benefit Costs may be impacted by inflation in subsequent fiscal years, and the General Benefit Costs contributions may be adjusted for inflation accordingly.

5.3 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.

5.3.1 LAND USE CLASSIFICATION
Non-Residential Developed
This land use is defined as a parcel that has been developed with a non-residential use, including, but not limited to, both publicly-owned and privately-owned commercial retail or service, office or professional service, hotel or motel, manufacturing, warehousing, parking lot, and/or institutional facilities, including hospitals or other medical facilities, private schools or education centers, and churches or other non-profit organizations. As previously noted, one acre of a developed non-residential parcel has been selected as the basic value for calculation of assessments and is assigned 1.00 EBU per acre or portion thereof. Therefore, the EBU assigned to each developed non-residential property is established by multiplying the parcel's applied acreage by 1.0 EBU per acre (e.g., a developed non-residential parcel of 4.25-acres would be assigned 4.25 EBU, 4.25 acres x 1.0 EBU/acre = 4.25 EBU).

Vacant Undeveloped Property
This land use classification includes undeveloped properties that are identified as parcels with no development but have the potential to be developed. Although it is recognized that most of the improvements within the District have been constructed and accepted for maintenance in large part as a direct result of the development of the properties within the District and these developments clearly receive particular and distinct benefits (direct special benefits) from those improvements, it is also recognized that the various improvements within the District are considered improvements shared by multiple developments or parcels within a specific area of the City rather than being specifically associated with an individual parcel. Collectively the various improvements were installed and constructed as part of the overall development of properties within the District to their full and best use, including vacant City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 15 June 3, 2025, Item #6
undeveloped
properties
in
the
vicinity
of
those
improvements
. However,
it
is
also
recognized
that
in
part
the
aesthetic
benefits
of
the
District
improvements
to
properties
in
the
District
are
related
to
the
use
of
those
properties
(people
related)
and
undeveloped
properties
have
less
immediate
utilization
of
those
improvements
. Therefore,
parcels
identified
as
Vacant
Undeveloped
Property,
up
to
20 acres
shall
be
assigned
a
proportional
EBU
that
is
50%
of
that
assigned
to
developed
properties,
which
is

0.50 EBU
per
acre
(50%
of
the

1.0 EBU
per
acre assigned
to
Developed
Non-Residential
properties)
up
to
a maximum
of

10.00 EBU
. Once
a vacant
undeveloped
property
is
developed
it
will
be
classified
as
non-residential
development.

Exempt
Property
Within
most
districts,
there
are
lots
or
parcels
of
land
that
because
of
their
size,
the
nature
of
their
use,
and/or
the
types
of
improvements
being
maintained
by
a
district,
do
not
receive
a
special
benefit
from
the
improvements
(i.e.,
are
exempt
from
assessment).

These
parcels
may
include,
but
are
not
limited
to,
public
streets
and
other
roadways
(typically
not
assigned
an
APN
by
the
County);
dedicated
public
easements,
public
rights-of-ways,
or
utility
rights-of-ways;
common
areas,
bifurcated
lots;
sliver
parcels
or
any
other
parcel
that
has
little
or
no
assessed
value
and
cannot
be
developed
independently;
parcels
that
are
part
of
the
improvements
being
maintained
by
the
District
and/or
public
property
that
provides
substantially
similar
landscape
improvements
for
the
benefit
of
parcels
in
the
District
or
the
public
at
large,
such
as
parks
and
dedicated
open
space
areas
. These
types
of
parcels
are
considered
to
receive
no
special
benefit
from
the
improvements
and
are
therefore
exempted
from
assessment
and
are
assigned

0.00 EBU.

Special
Case
Parcels
In
many
landscaping
and
lighting
districts
(particularly
districts
that
have
a wide
range
of
land
uses,
multiple
developments,
and/or
diversity
in
the
location
and
type
of
improvements)
there
may
be
one
or
more
parcels
to
be
assessed
that
the
standard
land
use
classifications
and
proportionality
identified
above
do
not
accurately
identify
the
use
and
special
benefits
received
from
the
improvements
. Properties
that
are
typically
classified
as
Special
Case
Parcels
usually
involve
partial
or
mixed
use
development
of
the
property
or
development
restrictions
whether
those
.restrictions
are
temporary
or
permanent
and
affect
the
properties
proportional
special
benefits.

Examples
of
such
restrictions
may
include
situations
where
only
a portion
of
the
parcel's
total
acreage
is
or
can
be
developed.

In
such
a
case,
the
net
acreage
of
the
parcel
that
is
utilized,
rather
than
the
gross
acreage
of
the
parcel,
may
be
applied
to
calculate
the
parcel's
proportional
special
benefit.

Each
such
parcel
shall
be
addressed
on
a
case
-by-case
basis
by
the
Assessment
Engineer
. The
EBU
assigned
to
such
parcels
shall
be
based
on
the
specific
issues
related
to
that
parcel
and
its
proportional
special
benefit
compared
to
other
properties
that
receive
special
benefits
from
the
improvements.

Two
parcels
within
the
District
are
designated
as
Special
Case
Parcels.

City
of
Poway
2025/26
Engineer's
Report-
Landscape
Maintenance
District
19-1
16 June 3, 2025, Item #6

5.3.2 EQUIVALENT BENEFITS UNIT SUMMARY
A summary of the applied Equivalent Benefit Units (EBUs) described above for the various land use classifications within the District is shown in the following table:

Non-Residential Developed Units X 1.00 = EBU per Acre
Vacant Undeveloped Units X 0.50 = EBU per Acre (Maximum 20 Acres and 10.0 EBU) Exempt Acreage X 0.00 = EBU per Acre
Special Case Parcel X Varied = EBU per Parcel

5.4 Calculation of Assessments
An assessment amount per Equivalent Benefit Unit (Assessment per EBU) is calculated by:

Taking the "Total Annual Expenses" (Total budgeted costs) and subtracting the "Total General Benefit Expenses" (Landscaping General Benefit Expenses), to establish the "Total Special Benefit Expenses".

Total Annual Expenses -Total General Benefit Expenses = Total Special Benefit Expenses To the resulting "Special Benefit Expenses", various "Funding Adjustments" may be applied that may include, but are not limited to:
• "Reserve Fund Transfer/Deduction", represents an amount of available existing funds from the "Operational Reserve Fund Balances" being applied to pay a portion of the Special Benefit Expenses for the fiscal year; and
• "Additional City Funding", represents an adjustment that is typically used to address any funding gap between the amount budgeted to provide the improvements and services ("Special Benefit Expenses"); and the amount that will be collected through the assessments. This funding may be addressed by an additional City contribution or loan from the City which is intended to be recovered in future fiscal years.

These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed "Balance to Levy".

Special Benefit Expenses -Funding Adjustments= Balance to Levy The amount identified as the "Balance to Levy" is divided by the total number of EBUs of parcels that receive special benefits to establish the Assessment Rate ("Assessment Per EBU"). This Assessment Rate is then applied back to each parcel's individual EBU to calculate the parcel's proportionate special benefits and assessment amount for the improvements.

Balance to Levy/ Total EBU = Assessment Per EBU (Assessment Rate) Assessment Per EBU x Parcel EBU = Parcel Assessment Amount
Note: The maximum assessments outlined in this Report are intended to fully support the expenses identified as "Special Benefit Expenses". Consequently, there are no "Funding Adjustments" reflected in the budgets establishing the maximum assessment rates, and therefore, the "Balance to Levy" is equal to the total "Special Benefit Expenses".

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 17 June 3, 2025, Item #6

5.5 Assessment Range Formula
Any new or increased assessment requires certain noticing, meeting, and hearing requirements by law. The Proposition 218 defines the terms "new or increased assessment" to exclude certain conditions. These certain conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." Under the Proposition 218, an assessment is also not deemed to be increased "in the case in which the actual payments from a person or property are higher than would have resulted when the agency approved the assessment, if those higher payments are attributable to events other than an increased rate or revised methodology, such as a change in the density, intensity, or nature of the use of land.

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

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

Commencing in fiscal year 2020/21 and each fiscal year thereafter, the maximum assessment rate established for the improvements in the previous fiscal year may be adjusted by the lesser of three percent (3%) or the percentage increase in the Consumer Price Index (CPI). The Consumer Price Index used for the inflationary adjustment shall be for the San Diego Area for All Items for All Urban Consumers (CPI-U), as developed by U.S.

Bureau of Labor Statistics. The CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time.

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

The initial rate was established for fiscal year 2019/20 at $840.00 per EBU. In subsequent fiscal years, any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum Assessment Rate for that fiscal year is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year. Changes in land use or size of an individual property resulting in an assessment increase, is not considered an increased assessment.

To impose a new or increased assessment other than the annual inflationary adjustment provided by the preceding Assessment Range Formula or as a result in change in land use or size of an individual property, the City must comply with the provisions of the California Constitution Article XIII D Section 4, that require the preparation of an assessment engineer's report, a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting. Property owners, through the balloting process, must approve a proposed new or increased assessment before such an assessment may be imposed.

City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 18 June 3, 2025, Item #6
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.
i'."0.,e: :-it
::::I',-,>~-\
0 ... r:.c•.•S:.

City Of Poway: LMD No. 19-1 District Diagram
C
City of Poway
2025/26 Engineer's Report-Landscape Maintenance District 19-1 ,:: -.. ---·
t •:,a, ~
)\
.,. .......
3 J
['.,,:_r j St.1t.,c:.:.f: J
1,.:;loJ(>'',i!-, •· Ge-,.r~L~· ~
-:1 ;; t :i
~~ ;/' ·t ,.~~-';,
/.1r,.,l·i ?
;,;1.r,,.e~,
/
_,.,,./
Legend
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U-lONo.19-1
lmprov,menl5
-Greenbelt
-Ha·dscapc Median
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-P,;.rk
-Pa,<w&y
[~~J Crty 8x-ica1·
Parcel!>
A
June 3, 2025, Item #6

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
19-1
B
June 3, 2025, Item #6
APN
317-222-12-00
317-222-23-00
317-222-24-00
317-222-25-00
317-222-26-00
317-222-27-00
317-223-01-00
317-223-02-00
317-223-03-00
317-223-04-00
317-223-05-00
317-223-07-00
317-223-11-00
317-223-12-00
317-223-13-00
317-223-14-00
317-223-15-00
317-223-18-00
317-223-19-00
317-223-20-00
317-223-21-00
317-223-27-01
317-223-27-02
317-223-28-00
317-223-31-00
317-223-32-00
317-223-33-00
317-223-37-00
317-223-38-00
317-223-39-00
317-224-01-00
317-224-06-00
317-224-07-00
317-224-15-00
317-224-16-00
317-224-18-00
317-224-19-00
317-224-20-00
317-224-21-00
317-224-22-00
317-224-23-00
317-224-24-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
29 of 37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class

4.76 Non-Residential Developed

0.91 Non-Residential Developed

0.94 Non-Residential Developed

0.97 Non-Residential Developed

0.95 Non-Residential Developed

0.91 Non-Residential Developed

3.30 Non-Residential Developed

3.48 Non-Re~dential Developed

4.05 Non-Residential Developed

6.39 Non-Residential Developed

5.82 Special Case

6.20 Non-Residential Developed

3.68 Non-Residential Developed

3.34 Non-Residential Developed

1.93 Non-Residential Developed

1.62 Non-Residential Developed

1.19 Non-Residential Developed

1.60 Non-Residential Developed

9.23 Non-Residential Developed

2.79 Non-Residential Developed

4.56 Non-Residential Developed

0.50 Non-Residential Developed
a.so Non-Residential Developed

1.34 Non-Residential Developed

6.69 Non-Residential Developed

6.31 Non-Residential Developed

5.34 Non-Residential Developed

1.44 Non-Residential Developed

6.87 Special Case

2.44 Non-Residential Developed

0.90 Non-Residential Developed

0.74 Non-Residential Developed

0.35 Non-Residential Developed

1.49 Non-Residential Developed

0.64 Non-Residential Developed

0.61 Non-Residential Developed

0.84 Non-Residential Developed

2.69 Non-Residential Developed

1.06 Non-Residential Developed

1.00 Non-Residential Developed

1.85 Non-Residential Developed

Page 1 of 8 ends

Grand Total
$4,675.34
893.80
923.26
952.72
933.10
893.80
3,241.32
3,418.10
3,977.96
6,276.38
5,716.52
6,089.74
3,614.56
3,280.60
1,895.66
1,591.18
1,168.82
1,571.54
9,065.86
2,740.36
4,478.92
491.08
491.08
1,316.16
6,571.04
6,197.78
5,245.04
1,414.36
1,414.36
6,747.82
2,396.58
883.98
726.82
343.74
1,463.48
628.60
599.12
825.04
2,642.16
1,041.14
982.22
1,817.08
04/30/2025 02:17:SlPM
June 3, 2025, Item #6
APN
317-225-01-00
317-225-04-00
317-225-05-00
317-225-06-00
317-225-07-00
317-225-10-00
317-225-11-00
317-225-12-00
317-225-13-00
317-225-14-00
317-225-15-00
317-225-16-00
317-225-17-00
317-225-18-00
317-270-08-00
317-270-09-01
317-270-09-02
317-270-09-03
317-270-09-04
317-270-09-05
317-270-09-06
317-270-09-07
317-270-09-08
317-270-09-09
317-270-09-10
317-270-09-11
317-270-09-12
317-270-09-13
317-270-09-14
317-270-10-01
317-270-10-02
317-270-10-03
317-270-10-04
317-270-10-05
317-270-10-06
317-270-10-07
317-270-10-08
317-270-10-09
317-270-10-10
317-270-10-11
317-270-10-12
317-270-10-13
Slight variances may occur due to rounding
Copyright© 2013 by NBS
30 of37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class

2.53 Non-Residential Developed

7.58 Non-Residential Developed

2.81 Non-Residential Developed

0.54 Non-Residential Developed

0.52 Non-Residential Developed

0.58 Non-Residential Developed

0.51 Non-Residential Developed

6.83 Non-Residential Developed

1.30 Vacant Undeveloped

0.75 Non-Residential Developed

0.72 Non-Residential Developed

5.30 Non-Residential Developed

0.89 Non-Residential Developed

0.76 Non-Residential Developed

2.19 Non-Residential Developed

0.15 Non-Residential Developed

0.16 Non-Residential Developed

Page 2 of 8 ends

Grand Total
2,485.00
7,445.20
2,760.02
530.38
510.74
569.66
500.92
6,708.54
1,276.88
736.64
707.18
5,205.76
874.16
746.46
2,151.04
147.32
147.32
147.32
147.32
147.32
147.32
147.32
147.32
147.32
147.32
147.32
147.32
147.32
147.32
157.14
157.14
157.14
157.14
157.14
157.14
157.14
157.14
157.14
157.14
157.14
157.14
157.14
04/30/2025 02:17:SlPM
June 3, 2025, Item #6
APN
317-270-10-14
317-270-11-00
317-270-12-00
317-270-13-00
317-270-14-00
317-270-15-00
317-270-16-00
317-270-18-00
317-270-19-00
317-270-20-00
317-270-21-00
317-270-22-00
317-270-23-00
317-270-24-00
317-270-25-00
317-270-31-00
317-270-32-00
317-270-40-00
317-270-41-00
317-270-42-00
317-270-43-00
317-270-44-00
317-270-45-00
317-270-46-00
317-270-49-00
317-270-50-00
317-270-51-00
317-270-54-00
317-270-55-00
317-270-56-00
317-270-59-00
317-270-60-00
317-270-61-00
317-270-62-00
317-270-63-00
317-271-02-00
317-271-03-00
317-271-04-00
317-271-09-00
317-271-10-00
317-271-12-00
317-271-13-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
31 of 37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class

0.16 Non-Residential Developed

2.62 Non-Residential Developed

4.59 Non-Residential Developed

2.98 Non-Residential Developed

2.32 Non-Residential Developed

1.62 Non-Residential Developed

1.16 Non-Residential Developed

2.66 Non-Residential Developed

2.36 Non-Residential Developed

1.95 Non-Residential Developed

1.17 Non-Residential Developed

2.25 Non-Residential Developed

0.80 Vacant Undeveloped

1.49 Non-Residential Developed

1.35 Non-Residential Developed

1.30 Non-Residential Developed

3.76 Non-Residential Developed

3.48 Non-Residential Developed

3.24 Non-Residential Developed

2.98 Non-Residential Developed

4.46 Non-Residential Developed

0.60 Non-Residential Developed

1.34 Non-Residential Developed

1.60 Non-Residential Developed

1.97 Non-Residential Developed

4.62 Non-Residential Developed

1.39 Non-Residential Developed

1.40 Non-Residential Developed

41.98 Non-Residential Developed

0.56 Non-Residential Developed

1.56 Non-Residential Developed

9.84 Non-Residential Developed

0.93 Non-Residential Developed

1.97 Non-Residential Developed

0.72 Non-Residential Developed

0.76 Non-Residential Developed

0.52 Non-Residential Developed

0.45 Vacant Undeveloped

Page 3 of 8 ends

Grand Total
157.14
2,573.40
4,508.38
2,927.00
2,278.72
1,591.18
1,139.36
2,612.68
2,318.02
1,915.32
1,149.18
2,209.98
785.76
1,463.48
1,463.48
1,325.96
1,276.88
3,693.12
3,418.10
3,182.38
2,927.00
4,380.68
589.
32 1,316.16
1,571.54
1,934.96
4,537.84
1,365.28
1,375.08
41,233.60
550.04
1,532.26
9,665.02
913.44
1,934.96
707.18
746.46
510.74
510.74
510.74
441.98
441.98
04/30/2025 02:17:SlPM
June 3, 2025, Item #6
APN
317-271-15-00
317-271-16-00
317-271-18-00
317-271-19-00
317-271-20-00
317-271-21-00
317-271-25-00
317-271-26-00
317-271-27-00
317-271-28-00
317-271-33-00
317-271-34-00
317-271-35-00
317-271-41-00
317-271-42-00
317-271-46-00
317-271-48-00
317-271-49-00
317-271-51-00
317-271-56-00
317-271-57-00
317-271-58-00
317-271-59-00
317-271-62-00
317-271-63-00
317-271-67-00
317-271-68-00
317-271-74-00
317-271-75-00
317-271-80-00
317-271-81-00
317-271-82-00
317-271-83-00
317-271-84-00
317-271-85-00
317-271-86-00
317-271-89-00
317-271-95-00
317-271-96-00
317-271-97-00
317-271-98-00
317-280-21-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
32 of 37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class

0.52 Non-Residential Developed

0.50 Non-Residential Developed

0.45 Vacant Undeveloped

0.72 Non-Residential Developed

0.54 Non-Residential Developed

0.60 Non-Residential Developed

0.52 Non-Residential Developed

0.27 Vacant Undeveloped

0.59 Non-Residential Developed

0.67 Non-Residential Developed

0.61 Non-Residential Developed

0.63 Non-Residential Developed

0.61 Non-Residential Developed

0.66 Non-Residential Developed

0.50 Non-Residential Developed

0.55 Non-Residential Developed

0.68 Non-Residential Developed

0.34 Non-Residential Developed

0.33 Non-Residential Developed

0.36 Non-Residential Developed

0.32 Non-Residential Developed

0.36 Non-Residential Developed

0.34 Non-Residential Developed

0.35 Non-Residential Developed

0.53 Non-Residential Developed

0.58 Non-Residential Developed

0.71 Non-Residential Developed

0.75 Non-Residential Developed

0.56 Non-Residential Developed

1.04 Non-Residential Developed

0.61 Non-Residential Developed

0.51 Non-Residential Developed

0.50 Non-Residential Developed

1.23 Non-Residential Developed

1.46 Non-Residential Developed

0.65 Vacant Undeveloped

1.00 Vacant Undeveloped

0.68 Non-Residential Developed

4.15 Non-Residential Developed

Page 4 of 8 ends

Grand Total
510.74
491.08
441.98
707.18
530.38
589.32
510.74
265.18
579.50
658.06
599.12
599.12
618.78
599.12
648.24
491.08
540.20
667.90
333.94
324.12
353.58
314.28
353.58
333.94
333.94
343.74
520.56
569.66
697.36
736.64
550.04
1,021.50
599.12
500.92
491.08
1,208.10
1,434.02
638.44
982.22
667.90
667.90
4,076.20
04/30/2025 02:17:SlPM
June 3, 2025, Item #6
APN
317-280-35-00
317-280-36-00
317-280-37-00
317-280-47-00
317-280-48-00
317-280-50-00
317-280-56-00
317-280-57-00
317-280-58-00
317-280-63-00
317-280-65-00
317-280-66-00
317-280-68-00
317-280-70-00
317-280-71-00
317-280-72-00
317-280-73-00
317-280-7 4-00
317-280-75-00
317-280-76-00
317-280-77-00
317-280-78-00
317-280-79-00
317-280-80-00
317-280-82-00
317-280-83-00
317-280-85-00
317-280-86-00
317-280-87-00
317-281-08-00
317-281-09-00
317-281-10-00
317-281-11-00
317-281-14-00
317-281-15-00
317-281-16-00
317-281-22-00
317-281-23-00
317-281-24-00
317-281-25-00
317-281-26-00
317-281-27-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
33 of37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class

4.22 Non-Residential Developed

3.21 Non-Residential Developed

3.29 Non-Residential Developed

4.30 Non-Residential Developed

8.33 Non-Residential Developed

7.69 Non-Residential Developed

20.87 Non-Residential Developed

7.30 Non-Residential Developed

3.08 Non-Residential Developed

6.00 Non-Residential Developed

2.13 Non-Residential Developed

4.46 Non-Residential Developed

2.34 Vacant Undeveloped

1.88 Non-Residential Developed

0.75 Non-Residential Developed

0.73 Non-Residential Developed

6.42 Non-Residential Developed

2.68 Non-Residential Developed

1.40 Non-Residential Developed

1.50 Non-Residential Developed

2.26 Non-Residential Developed

4.25 Non-Residential Developed

1.45 Non-Residential Developed

0.62 Non-Residential Developed

12.32 Non-Residential Developed

1.05 Non-Residential Developed

16.49 Non-Residential Developed

1.48 Non-Residential Developed

3.99 Non-Residential Developed

4.04 Non-Residential Developed

3.69 Non-Residential Developed

4.02 Non-Residential Developed

5.95 Non-Residential Developed

3.91 Non-Residential Developed

6.99 Non-Residential Developed

8.75 Non-Residential Developed

0.62 Non-Residential Developed

0.56 Non-Residential Developed

0.78 Non-Residential Developed

0.83 Non-Residential Developed

1.01 Non-Residential Developed

4.19 Non-Residential Developed

Page 5 of 8 ends

Grand Total
4,144.94
3,152.92
3,231.48
4,223.54
8,181.88
7,553.26
20,498.92
7,170.20
3,025.22
5,893.32
2,092.12
4,380.68
2,298.38
1,846.54
736.64
717.00
6,305.84
2,632.34
1,375.08
1,473.32
2,219.80
4,174.42
1,424.20
608.96
12,100.94
1,031.30
16,196.78
1,453.66
3,919.04
3,968.16
3,624.38
3,948.50
5,844.20
3,840.48
6,865.70
8,594.40
608.96
550.04
766.12
815.22
992.02
4,115.48
04/30/2025 02:17:SlPM
June 3, 2025, Item #6
APN
317-281-29-00
317-810-04-00
317-810-05-00
317-810-09-00
317-810-12-00
317-810-13-00
317-810-14-00
317-810-15-00
317-810-16-00
317-810-17-00
317-810-18-00
317-810-19-00
317-810-23-00
317-810-24-00
317-810-28-00
317-810-29-00
317-810-30-00
317-810-31-00
317-810-32-00
317-810-36-00
317-810-37-00
317-810-38-00
320-011-27-00
320-031-03-00
320-031-04-00
320-200-46-00
320-200-47-00
320-200-48-00
320-200-49-00
320-200-50-00
320-220-02-00
320-220-03-00
320-220-04-00
320-220-05-00
320-220-12-00
320-220-15-00
320-220-16-00
320-220-18-00
320-220-21-00
320-220-22-00
320-220-24-00
320-220-25-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
34 of 37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class

7.22 Non-Residential Developed

1.34 Non-Residential Developed

0.95 Non-Residential Developed

1.03 Non-Residential Developed

0.92 Non-Residential Developed

0.89 Non-Residential Developed

0.84 Non-Residential Developed

0.95 Non-Residential Developed

0.89 Non-Residential Developed

0.91 Non-Residential Developed

0.86 Non-Residential Developed

0.78 Non-Residential Developed

1.21 Non-Residential Developed

1.42 Non-Residential Developed

1.11 Non-Residential Developed

0.43 Vacant Undeveloped

0.97 Non-Residential Developed

1.22 Non-Residential Developed

1.34 Non-Residential Developed

1.71 Non-Residential Developed

3.16 Non-Residential Developed

2.14 Non-Residential Developed

2.85 Non-Residential Developed

10.00 Vacant Undeveloped

0.64 Non-Residential Developed

2.70 Non-Residential Developed

1.18 Non-Residential Developed

0.72 Non-Residential Developed

0.99 Non-Residential Developed

3.91 Non-Residential Developed

10.43 Non-Residential Developed

2.52 Non-Residential Developed

0.52 Vacant Undeveloped

1.35 Vacant Undeveloped

1.97 Non-Residential Developed

2.86 Non-Residential Developed

3.25 Non-Residential Developed

3.54 Non-Residential Developed

11.09 Non-Residential Developed

1.78 Non-Residential Developed

3.82 Non-Residential Developed

Page 6 of 8 ends

Grand Total
7,091.60
1,316.16
933.10
1,011.68
903.62
874.16
825.04
933.10
874.16
893.80
844.70
766.12
1,188.48
1,394.74
1,090.24
422.34
952.72
1,198.28
1,316.16
1,679.58
3,103.80
2,101.92
2,799.30
9,822.20
9,822.20
628.60
2,651.96
1,159.00
707.18
972.38
3,840.48
10,244.54
2,475.18
510.74
1,325.96
1,934.96
2,809.14
3,192.20
3,477.04
10,892.80
1,748.34
3,752.06
04/30/2025 02:17:SlPM
June 3, 2025, Item #6
APN
320-220-26-00
323-091-08-00
3 23-091-09-00
323-091-10-00
323-091-11-00
323-092-17-00
323-092-18-00
323-092-20-00
323-092-21-00
323-092-22-00
323-092-23-00
323-092-24-00
323-092-25-00
323-092-26-00
323-092-27-00
323-092-28-00
323-092-29-00
323-092-32-00
323-092-33-00
323-092-34-00
323-092-35-00
323-092-36-00
323-092-37-00
323-092-38-00
323-092-39-00
323-092-40-00
323-480-03-00
323-480-04-00
323-480-10-00
323-480-11-00
323-480-12-00
323-480-13-00
323-480-14-00
323-480-16-00
323-480-18-00
323-480-19-00
323-480-20-00
323-480-21-00
323-480-22-00
323-480-23-00
323-481-02-00
323-481-03-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
35 of 37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class

6.30 Non-Residential Developed

10.00 Vacant Undeveloped

2.92 Vacant Undeveloped

10.00 Vacant Undeveloped

1.41 Non-Residential Developed

2.39 Non-Residential Developed

1.00 Non-Residential Developed

0.70 Non-Residential Developed

0.79 Non-Residential Developed

0.83 Non-Residential Developed

0.68 Non-Residential Developed

0.70 Non-Residential Developed

0.75 Non-Residential Developed

2.44 Non-Residential Developed

4.65 Non-Residential Developed

6.66 Non-Residential Developed

9.78 Non-Residential Developed

6.83 Non-Residential Developed

1.24 Non-Residential Developed

0.57 Non-Residential Developed

14.30 Non-Residential Developed

14.87 Non-Residential Developed

2.60 Non-Residential Developed

2.67 Non-Residential Developed

2.28 Vacant Undeveloped

5.88 Non-Residential Developed

7.50 Non-Residential Developed

2.26 Vacant Undeveloped

1.55 Vacant Undeveloped

7.83 Non-Residential Developed

0.60 Non-Residential Developed

0.56 Non-Residential Developed

0.57 Non-Residential Developed

0.55 Non-Residential Developed

0.53 Non-Residential Developed

3.26 Non-Residential Developed

4.79 Non-Residential Developed

Page 7 of 8 ends

Grand Total
6,187.98
9,822.20
9,822.20
2,868.06
9,822.20
1,384.90
2,347.50
982.22
687.52
775.92
815.22
667.90
687.52
687.52
687.52
736.64
736.64
2,396.58
4,567.32
6,541.56
9,606.10
6,708.54
1,217.94
559.84
14,045.74
14,605.58
2,553.76
2,622.50
2,239.44
5,775.44
7,366.64
2,219.80
1,522.42
7,690.76
589.32
550.04
559.84
540.20
520.56
520.56
3,202.02
4,704.80
04/30/2025 02:17:SlPM
June 3, 2025, Item #6
APN
323-481-10-00
323-481-11-00
323-481-12-00
323-481-13-00
323-481-14-00
3 23-481-15-00
323-481-16-00
323-481-19-00
323-481-20-00
323-482-20-00
323-482-22-00
323-482-23-00
323-482-24-00
323-482-25-00
323-482-26-00
323-482-29-00
323-482-30-00
323-500-12-00
323-500-15-00
323-500-22-00
323-500-23-00
323-500-29-00
323-500-30-00
323-501-01-00
323-501-02-00
3 23-501-03-00
323-501-04-00
323-501-05-00
322 Accounts
Slight variances may occur due to rounding
Copyright© 2013 by NBS
36 of 37
City of Poway
Landscape Maintenance District No. 19-1
2025/26 Assessment Roll
EBU Land Use Class Grand Total

5.72 Non-Residential Developed 5,618.28

22.37 Non-Residential Developed 21,972.26

1.77 Non-Residential Developed 1,738.52

1.35 Non-Residential Developed 1,325.96

1.40 Non-Residential Developed 1,375.08

1.42 Non-Residential Developed 1,394.74

8.44 Non-Residential Developed 8,289.92

1.23 Non-Residential Developed 1,208.10

2.96 Non-Residential Developed 2,907.34

7.21 Non-Residential Developed 7,081.80

0.61 Non-Residential Developed 599.12

0.56 Non-Residential Developed 550.04

0.58 Non-Residential Developed 569.66

0.57 Non-Residential Developed 559.84

0.58 Non-Residential Developed 569.66

0.63 Non-Residential Developed 618.78

10.60 Non-Residential Developed 10,411.52

9.89 Non-Residential Developed 9,714.14

10.70 Non-Residential Developed 10,509.74

6.74 Non-Residential Developed 6,620.14

2.14 Vacant Undeveloped 2,101.92

4.82 Vacant Undeveloped 4,734.28

2.64 Non-Residential Developed 2,593.04

5.37 Non-Residential Developed 5,274.50

3.66 Non-Residential Developed 3,594.90

4.55 Non-Residential Developed 4,469.08

5.01 Non-Residential Developed 4,920.90
874.39 $858,837.52

Page 8 of 8 ends

June 3, 2025, Item #6
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r,.,il <:,1 f'·,., ____ .,.,· - Greenbelt
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Parcels
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Poway City CouncilJune 3, 2025

Poway City Council
June 3, 2025