Zone C assessments, which fund the operation and maintenance of traffic signals, safety lights, flashing beacons, and lighted street name signs within the city boundaries, are collected from all accessible parcels in Poway. Zone C assessments are based on $13.58 per benefit unit per year for improved parcels and $6.80 per benefit unit per year for vacant, buildable parcels. Public parks, facilities and parking lots are not included in the District.
The FY 2025-26 assessments are based on the District's operations, maintenance, administration and capital replacement costs. Assessments are proposed to remain unchanged from the FY 2024-25 rates. Total revenues are estimated to be $1,540,414, which includes $331,891 in Zone A assessments, $14,632 in Zone B assessments, $353,016 in Zone C assessments, the annual ad valorem tax (general tax contributions), City General Benefit contribution, and estimated interest earnings.
In FY 2019-20, approximately 3,300 low pressure sodium (LPS) lights were converted to light emitting diodes (LEDs). Since the LED conversion, the District has saved on energy costs compared to the FY 2019-20 budget. In 2021-22 energy costs for LPS were incorporated. Beginning in FY 2019-20, $250,000 will be requested each year to replace aging signalized intersections. In FY 2025-26, the District will request $300,000 to continue signalized intersection equipment replacement. Each fiscal year, the capital improvement project fund commitments will be re-evaluated to ensure available funding for ongoing capital improvements.
City Council's approved FY 2025-26 Engineer's Report is on file in the Office of the City Clerk, 13325 Civic Center Drive and the Department of Public Works, 14467 Lake Poway Road, Poway, California.
Environmental Review:
This action is not subject to review under the California Environmental Quality Act (CEQA).
Fiscal Impact:
The District 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. FY 2025-26 District Zone A, Zone B and Zone C assessment rates remain unchanged from the FY 2024-25 rate of $15.00, $3.75 and $13.58 per benefit unit per year, respectively. Revenue for the District is comprised of $699,539 from assessments, $110,895 in estimated interest earnings, $531,173 in general tax contributions, $36,007 in miscellaneous revenue and $162,800 in General Fund contributions. Estimated revenues are sufficient to cover current service levels and capital improvement projects.
Public Notification:
A Notice of Public Hearing was published in the Poway News Chieftain on Thursday, June 19, 2025.
Pursuant to Government Section 53753, all public notification requirements have been met. No responses have been received regarding proposed assessments at the time this report was written. (Remainder of page intentionally left blank)
2 ofS July 15, 2025, Item #11
RESOLUTION NO. 25-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, ESTABLISHING ASSESSMENTS FOR
POWAY LIGHTING DISTRICT TO BE COLLECTED ON THE SAN
DIEGO COUNTY PROPERTY TAX ROLL FOR FISCAL YEAR
2025-26
WHEREAS, City Council of the City of Poway desires to have Lighting District assessments collected on the San Diego County Property Tax Roll; WHEREAS, pursuant to the provisions of City of Poway Resolution No. 00-035 (Policies for Lighting District) and Assessment law being "Landscape and Lighting Act of 1972" (being part 2 of Division 15 of the California Streets and Highways Code), applicable provisions of "Proposition 218" (being Article XI 11 C of the California Constitution), and provisions of "Proposition 218 Omnibus Implementation Act" (being California Senate Bill 919), and in accordance with the Resolution of Intention, being City of Poway Resolution No. 25-017 adopted by City Council of the City of Poway, County of San Diego, State of California, in connection with proceedings for Poway Lighting District, the Assessment Engineer for the City of Poway has submitted an Engineer's Report for the District as required by California Street and Highways Code, Section 22565;
WHEREAS, on June 3, 2025, at a regular meeting of Poway's City Council, amounts to be collected have been set forth in a public Engineer's Report; WHEREAS, on July 15, 2025, City Council held a duly advertised public hearing to solicit comments from the public, both for and against, relative to the matter; and WHEREAS, this action is authorized by laws of the State of California.
NOW, THEREFORE, BE IT RESOLVED by City Council of the City of Poway as follows:
SECTION 1: The Assessment Rates for three (3) zones are as follows:
Zone A:
Zone B:
Zone C:
$15.00 per benefit unit per year; $7.50 per benefit unit per year for vacant parcels
$3.75 per benefit unit per year; $1.88 per benefit unit per year for vacant parcels
$13.58 per benefit unit per year; $6.80 per benefit unit per year for vacant parcels
SECTION 2: The sum of assessments to be collected on the Fiscal Year 2025-26 San Diego County Property Tax Roll to provide for costs of administering, operating and maintaining the Poway Lighting District are as follows:
Zone A:
Zone B:
Zone C:
4 ofS
$331,891
$14,632
$353,016
ATTACHMENT A July 15, 2025, Item #11
Resolution No. 25-
SECTION 3: Under assessment law, the City of Poway's General Benefit Contribution has been calculated as $162,800.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of City Council of the City of Poway, California on the 15th day of July, 2025 by the following vote, to wit:
AYES:
NOES:
ABSTAINED:
ABSENT:
DISQUALIFIED:
Steve Vaus, Mayor
ATTEST:
Carrie Gallagher, CMC, City Clerk
5 of 5 July 15, 2025, Item #11