Item 11 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments within Poway LMD 87-1 for FY 2026-27 & Set Date for Public Hearing

June 16, 2026, Item #11
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA REPORT CityofPoway
June 16, 2026
Honorable Mayor and Members of the Cit~Co cil
Eric Heidemann, Director of Public Works
Danielle McIntosh, Public Works Operations anager--::t:>VV\ (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 87-1 for Fiscal Year 2026-27 and Set Date for Public Hearing
The California Landscape and Lighting Act of 1972 (the "1972 Act"}, and its amendments (Proposition 218) allow for the collection of assessments from parcels annexed into Landscape Maintenance District 87-1 (LMD 87-1) for the purpose of maintaining LMD 87-1 's landscape improvements. In order to collect assessments, Chapter 3 of the 1972 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. The Fiscal Year (FY) 2026-27 assessment rate for LMD 87-1 is proposed to remain unchanged at the FY 2025-26 rate of $210.68 per benefit unit per year.

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 21, 2026.

Recommended Action:

It is recommended the City Council adopt the Resolution to initiate the process required to levy and collect assessments for the upcoming fiscal year within Landscape Maintenance District 87-1, 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 87-1 was formed on January 27, 1987, to maintain landscape improvements installed in conjunction with new subdivisions within the boundaries of LMD 87-1. A map showing LMD 87-1 's boundaries is included as Attachment C. Each subdivision and/or development listed below was 1 of28
June 16, 2026, Item #11
required
to
annex
into
LMD
87-1
as
a condition
of
property
development
either
through
the
final
map
process
or
by
Council
Resolution.

LMD
87-1
includes
the
following
residential
developments:

TRACT

PROJECT
NAME
TTM
88-04R
Rolling
Hills
Estates
I and
II
TTM
97-03
Valencia
TPM
98-07
Kimball
TTM
98-07
Aviano/Bothwell
TPM
04-02
Rexford
TPM
01-05
Dynasty
Development
Section
22624
of
the
Streets
and
Highways
Code
requires
the
City
Council
to
approve
an
engineer's
report
and
adopt
a
resolution
of
intent
ion
prior
to
establishing
the
annual
budget.

The
engineer's
report
(Attachment
B)
is
prepared
each
year
by
an
outside
eng
ineering
firm
and
provides
a
detailed,
transparent
analysis
to
support
the
proposed
assessment.

It
also
outlines
the
proposed
FY
2026-27
budget
and
the
resulting
assessments.

FY
2026-27
assessment
rate
is
proposed
to
remain
unchanged
at
the
FY
2025-26
rate
of
$210.68
($17.55
per
month)
per
benefit
unit
per
year.

There
are
currently
197
parcels
proposed
to
be
assessed
within
LMD
87-1.

No
new
parcels
were
added
to
LMD
87-1
during
FY
2026-27.

Only
those
properties
receiving
special
benefit
are
included
on
LMD
87-1
's
assessment
roll.

On
May
21,
2019,
a
ballot
measure
was
proposed
and
passed,
to
reorganize
LMD
87-1
to
form
a new
landscape
maintenance
district
(LM
D
19 -1)
by
detaching
327
commercial
properties.

The
existing
residential
development
areas
within
LM
D
87-1
rema
ined
as
LMD
87-1.

Certain
improvements
provide
a
shared
benefit
to
properties
in
LMD
87-1,
and
other
adjacent
properties,
and
are
therefore
equally
funded
by
LMD
87-1
and
other
sources
(LMD
19-1
and/or
the
General
Fund).

For
a full
description
of
these
shared
improvements,
please
refer
to
the
engineer's
report.

LMD
87 -1 currently
has
no
approved
escalation
factor
for
increasing
the
maximum
assessment
rate.

In
FY
2021-22,
service
levels
for
landscape
maintenance
were
reduced
from
service
level
B
to
service
level
C
to
align
expenses
with
assessment
revenue.

For
FY
2026
-27,
service
levels
for
landscape
maintenance
are
at
service
level
C.

Service
level
C
consists
of
performing
landscape
maintenance
(e.g
.,
irrigation
inspection,
removal
of
trash
and
debris,
trimming
of
shrubs,
fertilizing,
mowing,
edging
pruning,
sweeping)
for
respective
areas
within
LMD
87-1
on
a
monthly
basis.

Services
may
continue
to
be
reduced
to
align
with
assessment
revenue
and
to
accommodate
unexpected
repair
needs
that
arise
. Compounding
this
challenge
is
the
fact
that
LMD
87-1
is
effectively
operating
with
1980s
revenue
levels
while
facing
2026
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 susta
inability
of
landscape
maintenance
services
within
the
district.

Proposition
218
, passed
by
California
voters
on
November
5,
1996,
expands
the
requirements
for
public
notification
and
imposes
the
requirement
of
special
district
balloting
. Beginning
July
1,
1997,
all
2 of28
June 16, 2026, Item #11
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 87-1 by owner consent at the time of development, making them exempt from the procedures and approval process set forth in Section 4 of this Article. However, this does not exempt assessment increases in future years. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4 of Article XIII D.

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 21, 2026.

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 87-1 does not include a voter-approved inflator which puts pressure on service levels as expenses increase over time due to inflation while revenues do not. The assessment rate shall remain at the FY 2025-26 rate. Revenues collected at the rate of $210.68 per benefit unit per year, an estimated total of $41,503.96, will be used for LMD 87-1 maintenance costs during FY 2026-27. A General Fund contribution of $5,405 will be made based upon average maintenance costs for the landscaped medians and rights-of-way that provide general benefit to the City. This amount will be included in the proposed FY 2026-27 budget being presented for consideration at this June 16, 2026, City Council meeting.

Public Notification:

None.

Attachments:

A. Resolution
B. Engineer's Report
C. LMD 87-1 Map
Rev,/ pproved By:

Tracy Stevens
Assistant City Manager
3 of28
Reviewed By:

Alan Fenstermacher
City Attorney
June 16, 2026, Item #11
RESOLUTION NO. 26-

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 87-1 FOR FISCAL YEAR 2026-27

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 87-1 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 2025-26 assessment rate of $210.68 per benefit unit per year;
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 Landscape Maintenance District 87-1 has been calculated to be $5,405; WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2026-27 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 87-1 for Fiscal Year 2026-27 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 21, 2026, at 7:00 p.m.

At that time, this legislative body will hear protests or objections in reference to the annual levy of assessments and to any other matters contained in this resolution. Any persons who wish to object to the proceedings or the annual levy should file a written protest with the City Clerk prior to the time set for the public hearing. If there is a majority protest against the levy of an annual assessment that is increased from the previous year, the proposed increase in the assessments 4of28 ATTACHMENT A
June 16, 2026, Item #11
Resolution No. 26-

Page 2 ends

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

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 16th day of June, 2026 by the following vote, to wit:

AYES:

NOES:

ABSTAINED:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
5 of28
June 16, 2026, Item #11
6of28
CITY
OF
POWAY
2026/27
Engineer's
Report
For:

Landscape
Maintenance
District
87-1
May
2026
Prepared
by
:
helping
communities
fund
tomorrow
nbsgov.com

ATTACHMENT
B
June 16, 2026, Item #11
7 of28
CITY
OF
POWAY

LANDSCAPE

MAINTENANCE

DISTRICT
87-1
14467
Lake
Poway
Road
Poway,
CA
92064
Phone{858)668-4700
CITY

COUNCIL
Steve
Vaus,
Mayor
Jenny
Maeda,
Deputy
Mayor
Christopher
Pikus,
Councilmember
Peter
De
Hoff,
Councilmember
CITY
STAFF
Chris
Hazeltine,
City
Manager
Tracy
Stevens,
Assistant
City
Manager
Alan
Fenstermacher,
City
Attorney
Eric
Heidemann,
Director
of
Public
Works
Danielle
McIntosh,
Public
Works
Operations
Manager
NBS
Stephanie
Parson,
Client
Success
Ambassador
Tiffany
Ellis,
Project
Manager
Christine
Drazil,
Analyst
June 16, 2026, Item #11

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 Detachment Proceedings ........................................................................................ 6

3.3 Description of the District Improvements ............................................................... 6

4. Estimate of Costs ............................................................................................................ 8

5. Method of Apportionment .............................................................................................. 9

5.1 Properties Benefiting from Improvements ............................................................. 9

5.2 General .................................................................................................................... 9

5.3 Benefit Analysis ..................................................................................................... 10

5.4 Assessment Methodology ..................................................................................... 11

5.5 Maximum Assessment Rate .................................................................................. 12 APPENDIX A: District Assessment Diagram ............................................................................. A APPENDIX B: 2026/27 Assessment Roll .................................................................................. B 8 of28
June 16, 2026, Item #11

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
"1972
Act"),
directed
NBS
to
prepare
and
file
the
annual
Engineer's
Report
for
the
Landscape
Maintenance
District
87-1
(the
"District")
for
Fiscal
Year
2026/27,
in
accordance
with
Article
4 of
Chapter
1 of
the
Act
and
Article
XIII
D
of
the
California
Constitution.

The
report
presents
the
plans
and
specifications
describing
the
general
nature,
location
and
extent
of
the
improvements
to
be
maintained,
an
estimate
of
the
costs
of
the
administration,
maintenance,
operations
and
servicing
of
the
improvements
for
Fiscal
Year
2026/27,
the
diagram
for
the
District,
showing
the
area
and
properties
to
be
assessed,
and
assessing
the
net
amount
upon
the
assessable
lots
and/or
parcels
within
the
District
in
proportion
to
the
special
benefit
received.

NOW

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

I, the
undersigned,
respectfully
submit
this
Engineer's
Report
and,
to
the
best
of
my
knowledge,
information
and
belief,
the
Engineer's
Report,
Assessments,
and
the
Assessment
Diagram
herein
have
been
prepared,
computed
and
levied
in
accordance
with
the
assessment
methodology
adopted,
approved
and
ordered
by
the
City
Council
of
the
City
of
Poway
at
the
time
of
District
formation.
9 of28
City
of
Poway
John
G.

Egan,
P.

Assessment
Engineer
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
1 June 16, 2026, Item #11

2. INTRODUCTION

2.1 Background
The
City
annually
levies
and
collects
special
assessments
in
order
to
maintain
the
improvements
within
the
District,
formed
January
27,
1987,
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
(the
"1972
Act"),
in
compliance with
the
California
Constitution
Article
XIII
D
("Article
XIII
D").

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

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

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.

O
NBS
-
City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
2 10
of28
June 16, 2026, Item #11
The
City
Council,
upon
conclusion
of
the
public
hearing
must
then
adopt
a resolution
confirming
the
diagram
and
assessment,
either
as
originally
proposed
or
as
changed
by
it.

The
adoption
of
the
resolution
shall
constitute
the
levy
of
an
assessment
for
the
fiscal
year
referred
to
in
the
assessment.

If
confirmed,
the
assessments
would
be
submitted
to
the
County
Auditor
Controller
for
inclusion
on
the
property
tax
roll.

2.3 Legislative
Context
In
1996,
California
voters
adopted
Proposition
218,
known
as
the "Right
to
Vote
on
Taxes
Act,"
which
added
Articles
XIII
C
and
XIII
D
to
the
California
Constitution.

Article
XIII
D
established
new
substantive
and
procedural
requirements
on
agencies
for
levying
assessments,
being
levies
on
real
property
by
an
agency
for
a special
benefit
conferred
upon
the
real
property
. "Special
benefit"
is
defined
in
Article
XIII
Das
"a
particular
and
distinct
benefit
over
and
above
general
benefits
conferred
on
a
real
property
located
in
the
district
or
to
the
public
at
large."
Article
XIII
D
imposes
five
basic
substantive
requirements
on
assessments:
•
All
parcels
that
will
have
a special
benefit
conferred
upon
them
and
upon
which
an
assessment
will
be
imposed
must
be
identified;
•
The
general
benefits
must
be
distinguished
from
the
special
benefits
conferred
on
the
parcels;
•
The
proportionate
special
benefit
derived
by
each
identified
parcel
must
be
determined
in
relationship
to
the
entirety
of
the
capital
cost
of
a
public
improvement,
the
maintenance
and
operation
expenses
of
a
public
improvement,
or
the
cost
of
the
property
related
service
being
provided;
•
The
amount
assessed
to
a
parcel
must
not
exceed
the
reasonable
cost
of
the
proportional
special
benefit
conferred
on
that
parcel
and
must
not
include
any
costs
attributable
to
the
general
benefit;
and
•
Parcels
within
a district
that
are
owned
or
used
by
any agency,
the
State
of
California
or
the
United
States
shall
not
be
exempt
from
assessment
unless
the
agency
can
demonstrate
by
clear
and
convincing
evidence
that
those
publicly
owned
parcels
in
fact
receive
no
special
benefit.

Since
the
initial
passage
of
Proposition
218,
several
court
rulings
have
helped
provide
context
and
direction
with
respect
to
the
procedures
and
requirements
of
Article
XIII
D
for
levying
assessments.

The
City
has
reviewed
the
provisions
of
Article
XIII
D
and
has
made
the
following
findings
and
determinations:
•
Pursuant
to
Article
XIII
D,
Section
5,
certain
existing
assessments
are
exempt
from
the
substantive
and
procedural
requirements
of
Article
XIII
D,
Section
4,
and
property
owner
balloting
for
the
assessments
is
not
required
until
such
time
that
the
assessments
are
increased.

Since
the
District
assessments
were
imposed
pursuant
to
a
petition
signed
by
the
persons
owning
all
of
the
parcels
subject
to
the
assessments
at
the
time
the
assessments
were
initially
imposed,
Article
XIII
D
Section
5 (b)
exempts
the
existing
assessment
amounts
(approved
original
assessment
rates
including
any
applicable
annual
escalation
factor)
from
the
procedural
requirements
of
Article
XIII
D,
Section
4;
and
O
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2026/27
Engineer's
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3 11
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28 June 16, 2026, Item #11
•
The
provisions
of
Article
XIII
D
do
not
alter
the
non-conflicting
provisions
of
the
1972
Act.

As
such,
the
method
of
apportionment
described
in
this
Report
utilizes
commonly
accepted
assessment
engineering
practices
consistent
with
the
1972
Act
and
the
provisions
of
Article
XIII
D.

The
proposed
assessments
for
the
current
fiscal
year
are
less
than
or
equal
to
the
adjusted
maximum
assessment
rate
previously
approved
and
adopted
for
the
District.

The
application
of
this
adjusted
maximum
assessment
rate
for
the
various
land
uses
within
the
District
is
described
in
more
detail
in
Section

5.5 of
this
Report.

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

4. 2.4
Improvements
Authorized
by
the
1972
Act
As
applicable
or
may
be
applicable
to
this
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:

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of
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2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
4 12
of28
June 16, 2026, Item #11
•
Repair,
removal,
or
replacement
of
all
or
any
part
of
any
improvement;
•
Providing
for
the
life,
growth,
health,
and
beauty
of
landscaping,
including
cultivation,
irrigation,
trimming,
spraying,
fertilizing,
or
treating
for
disease
or
injury;
•
The
removal
of
trimmings,
rubbish,
debris,
and
other
solid
waste;
and
•
The
cleaning,
sandblasting,
and
painting
of
walls
and
other
improvements
to
remove
or
cover
graffiti.

O
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City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
5 13
of28
June 16, 2026, Item #11

3. PLANS
AND

SPECIFICATIONS

3.1 Boundaries
of
the
District
The
District
Assessment
Diagram,
which
is
incorporated
herein
by
reference
and
made
a part
ofthis
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
.

In
a
separate
proceeding
undertaken
by
the
City
of
Poway,
on
May
21,
2019
the
City
Council
of
the
City
of
Poway
conducted
a public
hearing
and
ballot
proceeding
for
the
formation
of
Landscape
Maintenance
District
19-1
("LMD
19-1")
pursuant
to
the
provisions
of
the
1972
Act
and
in
compliance
with
the
substantive
and
procedural
requirements
of
Article
XIII
D,
Section
4 of
the
California
State
Constitution
and
the
Proposition
218
Omnibus
Implementation
Act.

In
conjunction
with
the
approved
formation
of
LMD
19-
1 the
City
directly
reorganized
the
previously
established
LMD
87-1
by
detaching
certain
territory
(parcels
and
improvements)
from
LMD
87-1,
which
are
now
incorporated
in
LMD
19-1.

As
part
of
this
formation
and
reorganization,
the
existing
residential
development
areas
within
LMD
87-1
(residential
territories)
remain
part
of
LMD
87-1.

This
residential
territory
includes
the
parcels
comprising
the
Valencia
Creek
Condominiums
located
west
of
Pomerado
Road
and
north
of
Scripps
Poway
Parkway;
the
single-family
residential
development
area
identified
as
Map 13542
-Poway
TCT
No.
88-04R
and
Map
13364
-Poway
TCT
No.
88-04R
located
west
of
Pomerado
Road
and
south
of
Scripps
Poway
Parkway;
and
various
residential
properties
located
between
Pomerado
Road
and
Creek
Road
north
of
Beeler
Canyon
Road.

The
parcels
within
these
residential
territories
now
comprise
all
the
parcels
and
improvements
of
LMD
87-1.

LMD
87-1
is
comprised
of
197
residential
parcels.

No
new
improvements
or
assessed
parcels
were
added
to
the
District
during
Fiscal
Year
2026/27.

3.2 Description
of
the
District
Improvements
The
work
and
improvements
proposed
to
be
undertaken
by
the
City
and
the
cost
thereof
paid
from
the
levy
of
the
annual
assessment
provide
special
benefit
to
assessor
parcels
within
the
District
defined
in
the
Method
of
Apportionment
herein.

Consistent
with
the
1972
Act,
the
improvements
are
generally
described
as
follows:
•
The
improvements
to
be
maintained
by
the
District
are
defined
as
landscape
improvements
associated
with
the
development
of
the
subdivisions
and
parcels
within
the
District.

These
improvements
include
rights-of-ways
and
roadway
medians.
•
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,
the
property
owners
are
required
to
submit
a petition
to
initiate
the
balloting
process
set
forth
in
Article
XIII
D,
Section

4. Certain
improvements
listed
above
provide
a
shared
benefit
to
properties
in
the
District
and
other
adjacent
properties
and
are
therefore
equally
funded
by
the
District
and
other
sources
(Landscape
Maintenance
District
19-1
and/or
the
General
Fund).

For
a full
description
of
these
shared
improvements,
please
refer
to
the
Landscape
Maintenance
District
19-1
Engineer's
Report.

Please
also
refer
to
Appendix
A
in
this
Report
for
the
location
of
these
shared
improvements.

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
6 June 16, 2026, Item #11
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
District
is
within
Service
Level
C
for
Fiscal
Year
2026/27.

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
7 June 16, 2026, Item #11

4. ESTIMATE
OF
COSTS
Fiscal
Year
2026/27
estimated
costs
of
maintenance
and
servicing
of
the
improvements
as
described
in
the
Plans
and
Specifications
of
this
Engineer's
Report
are
summarized
below.

Description
of
Annual
Costs
EXPENDITURES:

Maintenance Water/Power Administration1
4l
Total
Expenditures
REVENUES:

City
General
Benefit
Contribution
Assessment
Revenue
Interest
Revenue
Miscellaneous Total
Revenues

DISTRICT
STATISTICS:

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

OPERATING
RESERVE:

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

CAPITAL

IMPROVEMENT
FUND
(CIP):

CIP
Fund
Balance
CIP
Transfers
In/Out
(Operating
Reserve)
CIP
Projects
Estimated
Ending
CIP
Reserve
Balance
(1)
Actual
budget.
(2)
Approved
budget.
(3)
Proposed
budget.

Fiscal
Year
2024/25<
1)
$14,726 $3,430 $6,305 $24,461 $5,974 $41,194 $4,324
$0
$51,492
210 196 196
$210.68 $210.68 $16,392 ($16,292) $16,097 $16,197 $119,854 $16,292 $0
$136,146
(4)
Includes
cost
allocation
City
staff
support
services.

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
Fiscal
Year
Fiscal
Year
2025/26<
2)
2026/271
3)
$20,189 $19,477 $9,699
$5,199
$6,183
$6,183
$36,071
$30,859
$6,183
$5,405
$41,293
$41,504
$1,887
$3,106
$0
$0
$49,363
$50,015
210
210
196
197
196
197
$210.68
$210.68
$210.68
$210.68
$16,197
$17,510
($7,370)
($21,237)
$8,683
$19,156
$17,510
$15,429
$136,146
$143,516
$7,370
$21,237
$0
$0
$143,516
$164,753
8 June 16, 2026, Item #11

5. METHOD
OF

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

Historical
annual
Engineers
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
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
9 June 16, 2026, Item #11

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
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
10 June 16, 2026, Item #11

5.3.2 GENERAL

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

Although
the
District
improvements
are
located
on
public
streets
or
public
areas
that
are
typically
visible
and/or
accessible
to
the
general
public,
it
is
evident
that
the
ongoing
maintenance
of
these
improvements
are
only
necessary
for
the
appearance
and
advantage
of
the
properties
within
the
District
that
are
directly
associated
with
these
improvements
(particularly
the
level
of
maintenance
and
servicing)
are
not
required
nor
associated
with
any
properties
outside
the
District.

It
is
also
evident
that:
{1)
the
maintenance
of
these
improvements
and
the
level
of
maintenance
provided,
has
a
direct
and
particular
advantage
(i.e
., special
benefit)
only
to
those
properties
in
close
proximity
to
the
improvements,
including
those
developments
and
properties
that
are
directly
accessed
from
the
streets
where
the
improvements
are
located;
and
(2)
such
maintenance
beyond
that
which
is
required
to
ensure
the
safety
and
protection
of
the
general
public
and
property
in
general,
limits
any
indirect
or
incidental
benefit
that
the
public
at
large
or
properties
outside
the
District
receive
from
the
improvements.

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

This
basic
or
baseline
level
of
service
would
typically
prov
ide
for
periodic
servicing
of
these
areas
on
an
as
needed
basis.

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

On
average,
the
cost
to
provide
this
baseline
level
of
service
for
the
District's
streetscape
landscape
areas
is
est
imated
to
be
approximately
$604
per
acre
(approximately
$0.0143
per
square
foot)
and
approximately
$361
per
acre
(approximately
$0.0083
per
square
foot)
for
non-streetscape
landscape
areas,
including
a five
percent
{5%)
cost
factor
for
City
overhead
and
administration
. While
the
cost
to
provide
this
baseline
level
of
service
can
increase
each
year
by
the
average
of
the
San
Diego-Carlsbad
Consumer
Price
Indexes,
All
Urban
Consumers
and
Urban
Wage
Earners
and
Clerical
Workers,
this
represents
an
average
decrease
of
12 .59%
from
prior
year
due
to
the
decrease
in
total
expenditures.

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
.

City
of
Poway
2026/27
Engineer's
Report
-
Landscape
Maintenance
District
87-1
11 June 16, 2026, Item #11

5.4 .2
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
new
parcels
within
the
District
are
scheduled
to
contribute
in
lieu
assessments
in
Fiscal
Year
2026/27.

5.4 .3
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.

5.4.4 BENEFITS
UNITS
(BU)
The
assessment
methodology
utilized
is
as
described
above.

Based
on
this
methodology,
the
benefit
units,
and
the
Fiscal
Year
2026/27
proposed
assessment
for
each
parcel
were
calculated
and
are
shown
in
Appendix
B
of
this
Report:.
•
The
calculated
Fiscal
Year
2026/27
assessment
for
the
residential
parcels
are
proposed
to
remain
at
the
Fiscal
Year
2025/26
assessment
rate
of
$210.68
per
benefit
unit
.

5.5 Maximum
Assessment
Rate
The
approved
maximum
assessment
rates
for
the
District
were
established
and
have
remained
at
$210.68
per
benefit
unit
per
year
for
Rolling
Hills
Estates,
Valencia,
Kimball,
Aviano/Bothwell,
Rexford,
and
Dynasty
Development.

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
owning
balloting
procedures
as
dictated
by
Article
XIII
D.

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
12 June 16, 2026, Item #11

APPENDIX
A: DISTRICT

ASSESSMENT

DIAGRAM
The
boundaries
of
the
District
have
been
prepared
in
the format
required
by
the
1972
Act
and
is
on
file
with
the
Special
Districts
Office
of
the
Public
Works
Department,
and
by
reference
is
made
part
of
this
Engineer's
Report
. The
Assessment
Diagram
is
available
for
inspection
at
the
Special
Districts
Office
of
the
Public
Works
Department,
during
normal
business
hours.
...
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end
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ary
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-
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-
-
City
Of
Powa
y:

LMD
No
87-1
Rev
ised
D
is
trict
D
iagram
City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
Distr
ict
87-1
A
June 16, 2026, Item #11

APPENDIX
B:
2026/27

ASSESSMENT
ROLL
Assessor's
parcel
identification,
for
each
lot
or
parcel
subject
to
the
assessment,
shall
be
based
on
the
County
Assessor's
secured
roll
data
for
the
applicable
year
in
which
this
report
is
prepared
and
is
incorporated
herein
by
reference.

Based
on
County
Assessor's
secured
roll
data,
current
assessor's
parcels,
including
corrected
and/or
new
assessor's
parcels,
will
be
submitted
and/or
resubmitted
to
the
County
Auditor/Controller.

The
annual
assessment
amount
to
be
levied
and
collected
for
the
resubmitted
parcel(s)
shall
be
determined
in
accordance
with
the
method
of
apportionment
and
assessment
rate
approved
in
this
Engineer's
Report.

Therefore,
if
a
single
assessor's
parcel
has
a status
change
in
development,
other
land
use
change,
or
subdivides
into
multiple
assessor's
parcels,
the
assessment
amounts
applied
to
each
of
the
new
assessor's
parcels
shall
be
recalculated
and
applied
according
to
the
approved
method
of
apportionment
and
assessment
rate
ratj,er
than
a
proportionate
share
of
the
original
assessment
amount.

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
87-1
B
June 16, 2026, Item #11
APN 317-830-05-01 317-830-05-02 317
-830-05-03
317-830-05
-04
317-830-05-05 317-830-05-06 317-830-05-07 317-830-05-08 317-830-05-09 317-830 -05-10
317-830-05-11 317-830-05-12 317-830-05-13 317
-830-05-14
317-830-05-15 317-830-05-16 317-830-05-17 317-830-05-18 317-830-05-19 317-830-05-20 317-830-06-01 317-830 -06
-02
317-830-06-03 317-830-06-04 317-830-06-05 317-830-06-06 317-830-06-07 317-830-06-08 317-830-06-09 317-830-06-10 317-830-06-11 317-830-06-12 317-830-06-13 317-830-06-14 317 -830-07-01
317-830-07-02 317-830-07-03 317-830-07-04 317-830-07-05 317-830-07-06 317-830-07 -07
317-830-07
-08
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
23 of28
City
of
Poway
Landscape
Maintenance
District
87-1
2026/27
Assessment
Roll
EBU
Landuse

1.00 Res
idential

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Resident
ial

1.00 Residential

1.00 Residential
Page
1 of
5 Grand
Total
$210.68 210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210.68 210
.68
210.68 210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210.68 210
.68
210.68 210
.68
210
.68
210
.68
210
.68
210
.68
210
. 68
210.68 210
.68
210.68 210
.68
210
.68
210
.68
210
.68
04/07/2026
02:48
:14PM
June 16, 2026, Item #11
APN 317-830-07-09 317-830-07-10 317-830-07-11 317-830-07-12 317-830-07-13 317-830-07-14 317-830-07-15 317-830-07-16 317-830-08-01 317-830-08-02 317-830-08-03 317-830-08-04 317-830-08-05 317-830-08-06 317-830-08-07 317-830-08-08 317-830-08-09 317-830-08-10 320-020-38-00 320-020-39-00 320-020-42-00 320-020-43-00 320-020-44-00 3 20-020-45-00 320-020-46-00 320-020-48-00 320-200-01-00 320-200-02-00 320 -200-03-00
320-200-04-00 320-200-05-00 320-200-06-00 320-200-07-00 320-200-08-00 320-200-09-00 320-200-10-00 320-200-11-00 320-200-12-00 320-200-13-00 320-200-14-00 320-200-15-00 320 -200-16-00
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
24 of28
City
of
Poway
Landscape
Maintenance
District
87-1
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
2 of
5 Grand
Total 210
.68
210
.68
210
.68
210.68 210.68 210.68 210
.68
210.68 210.68 210
.68
210.68 210.68 210
.68
210
.68
210.68 210
.68
210.68 210
.68
210.68 210
.68
210
.68
210
.68
210
.68
210
.68
210.68 210.68 210.68 210
.68
210
.68
210
.68
210.68 210
.68
210
.68
210
.68
210
.68
210.68 210
. 68
210.68 210
.68
210
.68
210
.68
210
.68
04/07/2026
02:48:14PM
June 16, 2026, Item #11
APN 320-200-17-00 320-200-18-00 320-200-19-00 320-200-20-00 320 -200-21-00
320-200-22-00 320-200
-23
-00
320-200-24-00 320-200-25-00 320-200-26-00 320-200-27-00 320-200-28-00 320-200-29-00 320-200-30-00 320-200-31-00 320-200-32-00 320-200-33-00 320-200-34-00 320-200-35-00 320-200-36-00 320-200 -37-00
320-200-38-00 320-200-39-00 320-200-40-00 320-200-41-00 320-200-42-00 320-201-01-00 320-201-02-00 320-201-03-00 320-201-04-00 320-201-05-00 320-201-06-00 320-201-07-00 320-201-08-00 320-201-09-00 320-201-10-00 320-201-11-00 320-201-12-00 320-201-13-00 320-201-14-00 320-201-15-00 320 -201-16-00
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
25 of
28 City
of
Poway
Landscape
Maintenance
District
87-1
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Resident
ial

1.00 Residential

1.00 Residentia
I

1.00 Residential

1.00 Residential
Page
3 of
5 Grand
Total 210.68 210.68 210
.68
210.68 210.68 210
.68
210.68 210.68 210.68 210
.68
210
.68
210.68 210.68 210.68 210
.68
210
.68
210
.68
210.68 210
. 68
210.68 210
.68
210
.68
210
.68
210.68 210.68 210.68 210
.68
210
.68
210.68 210.68 210.68 210
.68
210
.68
210.68 210.68 210.68 210.68 210
.68
210.68 210.68 210.68 210
.68
04/07/2026
02:48:14PM
June 16, 2026, Item #11
APN 320-201-17-00 320-201-18-00 320-201-19-00 320-201-20-00 320-201-21-00 320-201-22-00 320-210-01-00 320-210-02-00 320-210-03-00 320-210-04-00 320-210-05-00 320-210-06-00 320 -210-07-00
320-210-08-00 320-210-09-00 320-210-10-00 320-210-11-00 320-210-12-00 320-210-13-00 320-210-14-00 320-210-15-00 320-210-16-00 320-210-17-00 320-210-18-00 320-210-19-00 320-210-20-00 320-211-01-00 320-211-02-00 320-211-03-00 320-211-04-00 320-211-05-00 320-211-06-00 320-211-07-00 320-211-08-00 320-211-09-00 320-211 -10-00
320-211-11-00 320-211-12-00 320-211-13-00 320-211-14-00 320-211-15-00 320-211-16-00 Slight var
iances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
26 of28
City
of
Poway
Landscape
Maintenance
District
87-1
2026/27
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
4 of
5 Grand
Total 210.68 210
.68
210.68 210
.68
210
.68
210
.68
210
.68
210.68 210
.68
210.68 210
.68
210
.68
210.6
.8
210
.68
210
.68
210
.68
210
.68
210.68 210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210
.68
210.68 210
.68
210
.68
210.68 210
.68
210
.68
210.68 210
.68
210
.68
210.68 210
.68
210
.68
210
.68
210.68 210
.68
210
.68
210.68
04/07/2026
02:48:14PM
June 16, 2026, Item #11
APN 320-211-17-00 320-211-18-00 320-212-01-00 320-212-02-00 320-212-03-00 320-212-04-00 320-212-05-00 320-212-06-00 320-212-07-00 320-212-08-00 320-212 -09-00
320
-212
-10
-00
320-212-11
-0ci
320-212-12-00 320-212-13-00 320-212-14-00 320-212-15-00 320-212-16 -00
320-212-17-00 320-212-18-00 320
-230-01-00
320-230-02-00 320-230-03-00 320-230-04-00 320-230-05-00 320-230-06-00 320-230 -07-00
320-230-10-00 320-230-14-00 197
Accounts
Slight
variances
may
occur
due
to
round
ing
Copyright
©
2013
by
NBS
27 of28
City
of
Poway
Landscape
Maintenance
District
87-1
2026/27
Assessment
Roll
EBU
Landuse
Grand
Total

1.00 Residential
210
.68

1.00 Residential
210.68

1.00 Residential
210
.68

1.00 Residential
210.68

1.00 Residential
210
.68

1.00 Residential
210.68

1.00 Residential
210
.68

1.00 Residential
210.68

1.00 Res
idential
210
.68

1.00 Residential
210
.68

1.00 Res
idential
210.68

1.00 Res
idential
210
.68
197
.00
$41,503
.96
Page
5 of
5 04/07/2026
02:48
:14PM
June 16, 2026, Item #11
28 of
28 City
of
San
Diego
Scripps
Poway
Pky
Stowe
Dr
City
of
Poway

ATTACHMENT
C

Poway City CouncilJune 16, 2026

Poway City Council
June 16, 2026