Item 7 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments within LMD 83-1 for FY 25-26 & Set Date for Public Hearing

June 3, 2025, Item #7
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 f/'
Danielle McIntosh, Senior Management Anal~
(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 83-1 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 83-1 (LMD 83-1) for the purpose of maintaining LMD 83-1's landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a resolution declaring the intention to levy and collect assessments, and an engineer's report which are included in this document as Attachment A and Attachment B, respectively. Fiscal Year (FY) 2025-26 assessment rates for LMD 83-1 Zone A, Zone B, and Zone C are proposed to remain unchanged at the FY 2024-25 rates of $118.48, $235.75, and $496.16 per benefit unit year, respectively.

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 83-1, 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 83-1 was formed on June 14, 1983, to maintain landscape improvements required as conditions of approval for the various subdivisions included within the boundaries of LMD 83-1. A map showing LMD 83-1 's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into the LMD 83-1 as a condition of property development either through the final map process or by Council Resolution.
1 of63
June 3, 2025, Item #7
LMD
83-1
Zone
A
includes
the
following
residential
developments:

TRACT

PROJECT
NAME
TTMs
3495,
4113,
4191,
89-15
and
TPM
89-18
Rancho
Arbolitos
TTM
3503
Adobe
Ridge
I and
II
TTM
3533
The
Colon
ies
TTM
3461
Casa
Real,
Unit
7 TTM
84-04R
Country
Creek
TTM
84 -07
Woodland
Hills
TTM
85-01
Rancho
Espola
TTM
86-04
Midland
Estates
TTM
86-05
Community
16 Villas
(Poway
16)
TTM
87-04
Park
Village
TTM
87-06
Cicero-Pacific
TTM
88-05
Gateway/La
Manda
TTM
88-09
Carmel
Vista
TPM
89-09
Cusick
TTM
99-01
Diroma
Estates
TPM
99-05
Spyglass
TTM
02-03
Lamagno
TPM
03-05
Lamagno
LMD
83-1
Zone
B
includes
the
following
non-residential
(commercial)
developments:

TRACT

PROJECT
NAME

TPM CUP
86-03 92
-05
LMD
83-1
Zone
C
includes
the
following
residential
development:

Twin
Peaks
Plaza
Kindercare
TRACT

PROJECT
NAME
TTM
98-06
Kentfield
Estates
Section
22624
of
the
Streets
and
Highways
Code
requires
City
Council
to
approve
an
engineer's
report
and
adopt
a
resolution
of
intention
prior
to
establishing
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
$118.48
($9.87
per
month)
per
benefit
unit
per
year;
Zone
B
FY
2025-26
assessments
are
proposed
to
remain
unchanged
at
the
FY
2024-25
rate
of
$235.75
($19.64
per
month)
per
benefit
unit
per
year;
and
Zone
C
FY
2025-26
assessments
are
proposed
to
remain
unchanged
at
the
FY
2024-25
rate
of
$496
.16
($41.34
per
month)
per
benefit
unit
per
year.

There
are
currently
1,391
residential,
15 commercial
and
26 residential
parcels
proposed
to
be
assessed
within
LMD
83 -1 Zone
A,
Zone
Band
Zone
C,
respectively
.
2 of63
June 3, 2025, Item #7
No new parcels were added to LMD 83-1 during FY 2024-25. Only those properties receiving special benefit are included on LMD 83-1 's assessment roll.

In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LMD 18-1) within the boundaries of existing LMD 83-1. The proposed district, LMD 18-1, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently imposed on properties in existing LMD 83-1. Property owners within the proposed district, LMD 18-1, received ballots for a proposed increase as specified under assessment law. The proposed district, LMD 18-1, 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, LMD 18-1, had a majority protest for the increase, and consequently, failed to pass the ballot. Therefore, the assessment rates continue to remain unchanged and are exempt from the procedures and approval process set forth in Section 4 of Article XIII D.

LMD 83-1 currently has no approved escalation factor for increasing the maximum assessment rates.

The failure of an assessment increase by ballot for LMD 83-1 in FY 2017-18 led to a reduction in maintenance services. Service levels for landscape maintenance are at service level C. Service level C consists of performing landscape maintenance services (e.g., irrigation inspection, removal of trash and debris, trimming of shrubs, fertilizing, mowing, edging, pruning, sweeping) for respective areas within LMD 83-1 Zone A, B, and Con 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 83-1 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 services within the district.

Proposition 218, passed by the California voters on November 5, 1996, expands the requirements for public notification and imposes the requirement of special district balloting. Beginning July 1, 1997, all existing, new, or increased assessments shall comply with Article XIII D as added to the California Constitution. All parcels currently assessed were annexed into LM D 83-1 by owner consent at the ti me 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 increase in such assessments shall be subject to the procedures and approval process set forth in Section 4 of Article XIII D.

As required under assessment law (Landscape and Lighting Act of 1972 and its amendments), an engineer's report and assessment recommendations must be presented at a public hearing for Council consideration and public comment on an annual basis, which is scheduled for July 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 83-1 does not include a voter-approved inflator which puts pressure on service levels as expenses increase over time due to inflation while revenues do not. Assessment rates shall remain at the FY 2024-25 rates. Revenues collected at $118.48 per benefit unit per year for Zone A, $235.75 per benefit unit per year for Zone B and $496.16 per benefit unit per year for Zone C, an estimated total 3 of63
June 3, 2025, Item #7
of $200,932, will be used for LMD 83-1's maintenance costs during FY 2025-26. A General Fund contribution of $86,110 ($65,600 for Zone A, $16,977 for Zone Band $3,533 for Zone C) will be made based upon average square footage maintenance costs for landscaped medians and rights-of-way that provide general benefit to the City.

Public Notification:

None.

Attachments:

A. Resolution
B. Engineer's Report
C. LMD 83-1 Map
Reviewed/Approved By:

We~Kaserman
Assistant City Manager
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Reviewed By:

Alan Fenstermacher
City Attorney
Approved By:

Ch~
City Manager
June 3, 2025, Item #7
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. 83-1 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. 83-1 for the purpose of maintaining, servicing, and operating public landscape facilities located within the territory comprised of said District as shown in the Engineer's Report, included in the staff report as Attachment B, that is on file in the Office of the City Clerk, pursuant to the Landscape and Lighting Act of 1972; WHEREAS, assessments will not increase from the Fiscal Year 2024-25 assessment rate of $118.48 per benefit unit per year for Zone A, $235. 75 per benefit unit per year for Zone B and $496.16 per benefit unit per year for Zone C;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-way. The total general benefit contribution for Zones A, B and C has been calculated to be $86, 11 O; 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. 83-1 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 5 of63 ATTACHMENT A
June 3, 2025, Item #7
Resolution No. 25-

Page 2 ends

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

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
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.

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
83-1
11 June 3, 2025, Item #7

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
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
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,
$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

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
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
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63 of63
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Poway City CouncilJune 3, 2025

Poway City Council
June 3, 2025