Item 6 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments within Poway LMD 19-1 for FY 2026-27 & Set Date for Public Hearing

June 16, 2026, Item #6
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA RE PO RT City of Poway
June 16, 2026
Honorable Mayor and Members of the City Co~?f ii
Eric Heidemann, Director of Public Works Jff.:>7
Danielle McIntosh, Public Works Operations Manage~
(858) 668-4729 or [email protected]

CITY COUNCIL
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments within Poway Landscape Maintenance District 19-1 for Fiscal Year 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 19-1 (LM D 19-1) for the purpose of maintaining LM D 19-1 '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. Fiscal Year (FY) 2026-27 assessment rate is proposed to increase from the FY 2025-26 assessment rate of $982.22 by 3.0 percent to $1,011.68 per benefit unit per year, based on a voter-approved inflator cap on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers (CPI).

The adoption of this resolution is the first step in a two-step process and serves to set the date for the required public hearing. The proposed assessments will not be considered for adoption until the public hearing scheduled for July 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 19-1, in accordance with state law, and to set the date for the public hearing, giving property owners the opportunity to review and comment on the proposed assessments.

Discussion:

LMD 19-1 was formed on May 21, 2019, to maintain landscape improvements installed in conjunction 1 of39
June 16, 2026, Item #6
with
new
subdivisions
within
the
boundaries
of
LMD
19-1.

A
map
showing
LMD
19-1's
boundaries
is
included
as
Attachment
C.

LMD
19-1
includes
the
following
non-residential
(commercial)
developments:

TRACT

PROJECT
NAME
TTM
85-04
Pomerado
Business
Park
I and
II
TTM
86-02R
Tech
Business
Center
TTM
87-13
Parkway
Business
Centre
I and
II
TTM
88-04R
Trident
Center
TTM
98-05
Parkway
Business
Centre
Ill
TTM
99-07
Legacy/Toppan
DR
95-13
Watkins
Terminals
DR
97-47
Discovery
Isle
TTM
00-01
Poway
Views,
LLC
DR
03 -13
Costco/Home
Depot
TTM
86-02R
Poway
Corporate
Center
TPM
06-04
Slough
Poway
II,
LLC
Section
22624
of
the
Streets
and
Highways
Code
requires
the
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
2026-27
budget
and
the
resulting
assessments.

FY
2026-27
assessment
rate
is
proposed
to
increase
from
the
FY
2025-26
assessment
rate
by

3.0 percent,
_to
$1,011
.68
per
benefit
unit
per
year.

There
are
currently
320
commercial
parcels
proposed
to
be
assessed
within
LMD
19-1.

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

Existing
residential
development
areas
within
LMD
87-1
remained
as
LMD
87-1.

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

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

LMD
19-1
includes
a
voter-approved
inflater
which
helps
revenues
keep
pace
with
inflation.

Annual
assessment
rate
increases
are
capped
at

3.0 percent
of
the
annual
change
in
the
CPI.

Because
projected
expenditures
are
exceeding
revenues,
an
increase
of

3.0 percent
is
requested
at
this
time.

Service
levels
for
landscape
maintenance
are
at
service
level
A.

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

Proposition
218,
passed
by
California
voters
on
November
5,
1996,
expands
the
requirements
for
2 of39
June 16, 2026, Item #6
public
notification
and
imposes
the
requirement
of
special
district
balloting.

Beginning
July
1,
1997,
all
existing,
new,
or
increased
assessments shall
comply
with
Article
XIII
D
as
added
to
the
California
Constitution.

All
parcels
currently
assessed
were
annexed
into
LMD
87-1
prior
to
its
reorganization
and
formation
of
LM
D
19-1
by
owner
consent
at
the
time
of
development,
making
them
exempt
from
the
procedures
and
approval
process
set
forth
in
Section
4 of
this
Article.

However,
this
does
not
preclude
any
assessments
that
would
be
increased
in
future
years.

Subsequent
increases
in
such
assessments
shall
be
subject
to
the
procedures
and
approval
process
set
forth
in
Section
4 of
Article
XIII
D.

As
required
under
assessment
law
(Landscape
and
Lighting
Act
of
1972
and
its
amendments),
an
engineer's
report
and
assessment
recommendations
must
be
presented
at
a
public
hearing
for
Council
consideration
and
public
comment
on
an
annual
basis,
which
is
scheduled
for
July
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
19-1
includes
a
voter-approved
inflator
which
helps
revenues
keep
pace
with
inflation.

The
assessment
rate
for
FY
2026-27
is
capped
at

3.0 percent
or
the
annual
change
in
the
San
Diego
Carlsbad
Consumer
Price
Index
for
All
Urban
Consumers,
whichever
is
less.

Revenues
collected
at
the
rate
of
$1,011.68
per
benefit
unit
per
year,
an
estimated
total
of
$887,698.26,
will
be
used
for
LMD
19-
1 's
maintenance
costs
during
FY
2026-27.

A
General
Fund
contribution
of
$228,167
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.

LMD19-1Map
Tracy
Stevens
Assistant
City
Manager
3 of39
Reviewed
By:

Alan
Fenstermacher
City
Attorney
Ap
~
ch
risHazeme
City
Manager
June 16, 2026, Item #6
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 19-1 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 19-1 for the purpose of maintaining, servicing, and operating public landscape facilities located within the territory comprised of said District as shown in the Engineer's Report, included in the staff report as Attachment B, that is on file in the Office of the City Clerk, pursuant to the Landscape and Lighting Act of 1972; WHEREAS, assessments will increase from the Fiscal Year 2025-26 assessment rate of $982.22 per net acre per year to $1,011.68, based on a voter-approved inflator cap on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers for Parkway Business Centre I and II, Tech Business Center, Slough Poway II, LLC, Pomerado Business Park I and II, Trident Center, Discovery Isle, Parkway Business Centre Ill, Legacyffoppan, Poway Corporate Center, Poway Views, Watkins Terminals and Costco/Home Depot; WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-way. The total general benefit contribution for Landscape Maintenance District 19-1 has been calculated to be $228, 167;
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 19-1 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.
4 of 39 ATTACHMENT A
June 16, 2026, Item #6
Resolution No. 26-

Page 2 ends

At that time, this legislative body will hear protests or objections in reference to the annual levy of assessments and to any other matters contained in this resolution. Any persons who wish to object to the proceedings or the annual levy should file a written protest with the City Clerk prior to the time set for the public hearing. If there is a majority protest against the levy of an annual assessment that is increased from the previous year, the proposed increase in the assessments shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn represent property owners owning more than 50 percent of the assessable area of land within the District.

SECTION 4: The City Clerk is hereby authorized and directed to give notice as required by law by causing a copy of this Resolution to be published in the Poway News Chieftain, a newspaper of general circulation in the City of Poway, not less than ten (10) days prior to the date set for the public hearing.

PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 16th day of June, 2026 by the following vote, to wit:

AYES:

NOES:

ABSTAINED:

ABSENT:

DI SQUALi Fl ED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
5 of39
June 16, 2026, Item #6
,._ -.. -
;: ~ ~
'! .
6 of39

CITY OF POWAY
2026/27 Engineer's Report For:

Landscape Maintenance District 19-1
May 2026
Prepared by:
helping communities
fund tomorrow
nbsgov.com ATTACHMENT B
June 16, 2026, Item #6
7 of39

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 19-1
14467 Lake Poway Road
Poway, CA 92064
Phone{858)668-4700

CITY COUNCIL
Steve Vaus, Mayor
Jenny Maeda, Deputy Mayor
Christopher Pikus, Council member
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 #6

TABLE OF CONTENTS

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

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

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

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

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

2.4 Improvements Authorized by the 1972 Act ............................................................ 4

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

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

3.2 Description of District Improvements ..................................................................... 6

4. Estimate of Costs .......................................................................................................... 11

5. Method of Apportionment ............................................................................................ 12

5.1 Properties Benefiting from Improvements ........................................................... 12

5.2 General .................................................................................................................. 12

5.3 Benefit Analysis ..................................................................................................... 13

5.4 Assessment Methodology ..................................................................................... 16

5.5 Calculation of Assessments ................................................................................... 18

5.6 Assessment Range Formula .................................................................................. 19 APPENDIX A: District Assessment Diagram ............................................................................. A APPENDIX B: 2026/27 Assessment Roll .................................................................................. B 8 of 39
June 16, 2026, Item #6

1. ENGINEER'S LETTER
WHEREAS, the City Council of the City of Poway (the "City"}, State of California, under the Landscaping and Lighting Act of 1972 (the "1972 Act"}, directed NBS to prepare and file the annual Engineer's Report for the Landscape Maintenance District 19-1 (the "District") for Fiscal Year 2026/27, in accordance with Article 4 of Chapter 1 of the 1972 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.

ONBs·
9 of39
City of Poway
John G. Egan, P. E.

Assessment Engineer
2026/27 Engineer's Report-Landscape Maintenance District 19-1 1 June 16, 2026, Item #6

2. INTRODUCTION

2.1 Background
The City annually levies and collects special assessments in order to maintain the improvements within the District, pursuant to the provisions of 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 State Constitution Article XIII D (the "Article XIII D"). The 1972 Act and Article XIII D are collectively referred to here as "Assessment Law".

In compliance with the substantive and procedural requirements of Article XIII D, Section 4 and the Proposition 218 Omnibus Implementation Act (the "Proposition 218"), being Government Code section 53750 et seq., the City, reorganized the City's previously established Landscape Maintenance District 87-1 ("LMD 87- 1") by detaching certain territory from LMD 87-1 and forming a new landscape maintenance district, LMD 19-

1. On May 21, 2019, the City Council of the City of Poway conducted a public hearing and ballot proceeding for the formation of District, that includes the detached territory and new parcels. These change proceedings were made to better address the estimated special benefit improvement costs and proportional special benefits received by each property associated with the various improvements being provided in the area.

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

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

If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 2 June 16, 2026, Item #6
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.

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 City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 3 June 16, 2026, Item #6
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 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 ofthe 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.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 4 June 16, 2026, Item #6
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; • The removal of trimmings, rubbish, debris, and other solid waste; and • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 5 June 16, 2026, Item #6

3. PLANS AND SPECIFICATIONS

3.1 Boundaries of the District
The District Assessment Diagram, which is incorporated herein by reference and made a part of this Engineer's Report, is on file with the Special Districts Office of the Public Works Department of the City of Poway and are available for public inspection during normal business hours.

The District is located within the southern region of the City generally located north of Beeler Canyon Road and the City limits, east of Old Pomerado Road and the City limits, west of Sycamore Canyon Road. The parcels within the District include all or a portion of the parcels identified on the following San Diego County Assessor's Parcel Maps:
• Book 317 Pages 22, 27, 28, and 81;
• Book 320 Pages 01, 03, 20, and 22; and
• Book 323 Pages 09, 48 and 50
No new improvements or assessed parcels were added to the District during Fiscal Year 2026/27.

The District is comprised of 320 non-residential parcels within the following developments:

Tract Project Name
TTM 85-04 Pomerado Business Park I and II
TTM 86-02R Tech Business Center
TTM 87-13 Parkway Business Centre I and II
TTM 88-04R Trident Center
TTM 98-05 Parkway Business Centre Ill
TTM 99-07 Legacy/Toppan
DR 95-13 Watkins Terminals
DR 97-47 Discovery Isle
TTM 00-01 Poway Views, LLC
DR 03-13 Costco/Home Depot
TTM 86-02R Poway Corporate Center
TPM 06-04 Slough Poway II, LLC

3.2 Description of District Improvements
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the District defined in the Method of Apportionment herein. Consistent with the 1972 Act, the improvements are generally described below.

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

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 6 June 16, 2026, Item #6
The work to be performed within the District may include, but is not limited to (as applicable), the personnel; materials; equipment; electricity; water; contract services; maintenance, repair and rehabilitation of the improvements; and incidental expenses required to operate the District and provide the improvements and services.

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

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

The landscape improvements are dispersed throughout the District in immediate proximity to each of the assessed parcels and are generally summarized by the following:
• 34,462 square feet of streetscape landscaping located on the east side of Pomerado Road from Stowe Drive to approximately 730 feet north of Stowe Drive;
• 7,024 square feet of landscaped median and 1,959 square feet of hardscaped median on Pomerado Road north of Stowe Drive. These improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and another revenue sources (General Fund and/or LMD 87-1);
• 120,224 square feet of streetscape landscaping located on the east side of Pomerado Road between Stowe Drive and Scripps Poway Parkway;
• 30,168 square feet of landscaped median and 2,853 square feet of hardscaped median located on Pomerado Road between Stowe Drive and Scripps Poway Parkway. These median improvements provide a shared benefit to properties on the west side of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and/or LMD 87-1); City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 7 June 16, 2026, Item #6
• 7,932 square feet of streetscape landscaping located on the south side of Scripps Poway Parkway between the western City limit and Pomerado Road {that portion adjacent to the District parcels). The remaining 199,333 square feet of landscaping on the south side of Scripps Poway Parkway between the western City limit and Pomerado Road is not part of LMD 19-1 and not assessed); • 11,362 square feet of landscaped median and 1,366 square feet of hardscaped median located on Scripps Poway Parkway between the western City limit and Pomerado Road. These median improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and other revenue sources {General Fund and/or LMD 87-1); • 39,687 square feet of streetscape landscaping located on the south side of Treadwell Drive between Pomerado Road and 828 feet west of Pomerado Road. These landscape improvements provide a shared benefit to properties in the District and the residential development south of Treadwell Drive (LMD 87-1) and are therefore equally funded by the District and LMD 87-1); • 5,704 square feet of landscaped median and 1,657 square feet of hardscaped median area located on Pomerado Road between Treadwell Drive and the southern City limits. These median improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and /or LMD 87-1); • 48,785 square feet of streetscape located on the west and east sides of Pomerado Road between Scripps Poway Parkway and Treadwell Drive;
• 3,675 square feet of landscaped median and 1,971 square feet of hardscaped median on Pomerado Road between Scripps Poway Parkway and Treadwell Drive; • 16,528 square feet of streetscape landscaping located on the north side of Creek Road between Pomerado Road and 345 feet east of Pomerado Road;
• 954,945 square feet of streetscape landscaping located on the north and south side of Scripps Poway Parkway between Pomerado Road and Kirkham Road;
• 52,151 square feet of landscaped median and 1,654 square feet of hardscaped median on Scripps Poway Parkway between Pomerado Road and Kirkham Road;
• 133,059 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Kirkham Road and Community Road;
• 11,630 square feet of landscaped median and 4,835 square feet of hardscaped median on Scripps Poway Parkway between Kirkham Road and Community Road;
• 24,247 square feet of streetscape landscaping located on the east and west sides of Community Road between Scripps Poway Parkway and Gregg Street;
• 288,761 streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Community Road and Parkway Centre Drive;
• 31,701 square feet of landscaped median and 25,834 square feet of hardscaped median on Scripps Poway Parkway between Community Road and Parkway Centre Drive; City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 8 June 16, 2026, Item #6
• 159,212 square feet of streetscape located on the north and south sides of Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive;
• 23,355 square feet of landscaped median and 19,951 square feet of hardscaped median on Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive; • 18,394 square feet of streetscape landscaping located on the west side of Stowe Drive between Scripps Poway Parkway and Kirkham Road;
• 138,966 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Stowe Drive and Danielson Street;
• 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Stowe Drive and Danielson Street; • 36,176 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street; • 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street; • 8,248 square feet of streetscape landscaping located on the west side of Stowe Drive between Danielson Street and Scripps Poway Parkway;
• 29,242 square feet of streetscape landscaping located on the south side of Stowe Drive between Crosthwaite Circle East and Danielson Street;
• 15,662 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Parkway Centre Drive and Crosthwaite Circle East; • 87,089 square feet of streetscape located on the north and south sides of Stowe Drive between Crosthwaite Circle West and Parkway Centre Drive;
• 121,596 square feet of streetscape landscaping located on the south side of Stowe Drive between Mclvers Court and Crosthwaite Circle West;
• 77,176 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Community Road and Mclvers Court;
• 2,362 square feet of hardscaped median on Community Road between Danielson Street and Scripps Poway Parkway;
• 80,993 square feet of streetscape landscaping located on the east and west sides of Community Road between Stowe Drive and Danielson Street;
• 3,925 square feet of landscaped median and 2,270 square feet of hardscaped median on Community Road between Stowe Drive and Danielson Street;
• 78,347 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Brookprinter Place and Community Road;
• 6,518 square feet of streetscape landscaping located on the north side of Stowe Drive between Kirkham Road and Brookprinter Place;
City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 9 June 16, 2026, Item #6
• 588,134 square feet of streetscape landscaping located on the east and west sides of Community Road between Metate Lane and Stowe Drive;
• 25,082 square feet of landscaped median and 1,365 square feet of hardscaped median on Community Road between Metate Lane and Stowe Drive;
• 186,055 square feet of streetscape landscaping located on the east side of Community Road from 900 feet north of Metate Lane to Metate Lane;
• 29,161 square feet of streetscape landscaping located on the south side of Metate Lane from 670 feet west of Community Road to Community Road; and
• 648,074 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Pomerado Road and Lavelli Way.

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 A for Fiscal Year 2026/27.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 10 June 16, 2026, Item #6

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 Administration Total
Expenditures
REVENUES:

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

DISTRICT
STATISTICS:

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

OPERATING
RESERVE:

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

CAPITAL

IMPROVEMENT
RESERVE:

CIP
Fund
Balance
CIP
Transfers
In/Out
{Operating
Reserve)
CIP
Set-Aside
Balancel
5l
(1)
Actual
budget.
(2)
Approved
budget.
(3)
Proposed
budget.

Fiscal
Year
2024/251
1)
$541,778 $289,770 $286,678
$1,118,226 $220,225 $42,192 $809,566 $25,857
$0
$1,097,840
356 322 874
$953.54 $953.54 $592,934
$0
($285,561) $307,373 $225,000
$0
$225,000 $225,000
Fiscal
Year
Fiscal
Year
2025/261
2)
2026/271
3)
$997
,995
$824,582
$405,555
$398,939
$243,998
$243,998
$1,647,548
$1,467,519
$220,225
$228,167
$23,773
$0
$833,763
$887,698
$7
,086
$16,472
$0
$0
$1,084,847
$1,132,337
356
356
322
320
874
877
$982.22
$1,011.68
$982.22
$1,011.68
$307,373
$756,089
$899,612
$312,853
{$450,897)
{$335,182)
$756,088
$733,760
$225,000
($674,612)
($899,612)
{$312,853)
($674,612)
($987,465)
$0
$225,000
(4)
An
additional
General
Fund
Contribution
has
been
added
to
the
budget
due
to
the
increased
cost
of
maintenance
since
the
formation
of
the
district
. The
sum
of
the
City
General
Benefit
Contribution
and
the
Additional
General
Fund
Contribution
is
proportional
to
the
amount
of
the
City
General
Benefit
Contribution
as
a percentage
of
the
ma
intenance
expenses
at
district
formation
. The
two
General
Fund
Contributions
have
been
split
as
shown
herein
for
tracking
purposes
.
(5)
CIP
Projects
: Replacement
of
4 irrigation
booster
pumps
and
median
rehabil
itation
(Scripps
Poway
3 each).

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
19-1
11 June 16, 2026, Item #6

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

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

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

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

In addition, Article XIII D requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Article XIII D provides that only special benefits are City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 12 June 16, 2026, Item #6
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.

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

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

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

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

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

Although the District improvements are located on public streets or public areas that are typically visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District that are directly associated with these improvements (particularly the level of maintenance and servicing) and are not required nor associated with any properties outside the District. It is also evident that: (1) the maintenance of these improvements and the level of maintenance provided, has a direct and particular advantage (i.e., special City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 13 June 16, 2026, Item #6
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 erosion control services for the various landscape areas that are provided elsewhere in the City.

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

On average, the cost to provide this baseline level of service for the District's streetscape landscape areas is estimated to be approximately $1,486 per acre (approximately $0.0333 per square foot) and approximately $890 per acre {approximately $0.0200 per square foot) for non-streetscape landscape areas, including a five percent {5%) cost factor for City overhead and administration.

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

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

Likewise, it is recognized that the arterial streets within the District are routinely traveled by the general public and other property owners within the City. While the landscape improvements along these arterial streets do not provide a special benefit to properties outside the District, these particular improvements inherently City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 14 June 16, 2026, Item #6
reflect
the
overall
aesthetic
appearance
of
that
region
of
the
City
and
the
City
as
a whole
and
therefore,
to
some
extent
provide
some
measure
of
indirect
general
benefit
to
other
properties
in
the
City
and
the
public
at
large.

It
is
estimated
that
the
overall
arterial
landscape
improvements
in
this
District
(located
on
Scripps
Poway
Parkway,
Community
Road,
and
Pomerado
Road)
represent
approximately
twenty
percent
(20%)
of
the
overall
landscaping
maintained
by
the
City
on
its
arterial
streets
and
main
thoroughfares.

While
much
of
the
traffic
on
these
arterials
and
main
thoroughfares
within
the
District,
including
Stowe
Drive,
tend
to
be
regional
in
nature,
largely
serving
the
properties
in
the
immediate
area
that
are
directly
accessed
by
those
streets,
it
is
also
recognized
that
Scripps
Poway
Parkway,
Community
Road,
and
Pomerado
Road
each
extend
beyond
the
District
boundaries
to
areas
outside
the
City
as
well
as
other
regions
of
the
City.

Travelers
to
these
other
areas
and
properties
will
typically
utilize
multiple
segments
of
the
City's
arterial
streets
with
landscaping
improvements
which
may
be
funded
by
various
revenue
sources
including
other
districts.

Likewise,
the
owners,
business,
and
customers
associated
with
the
parcels
within
this
District
also
travel
those
arterial
streets
outside
the
District
which
have
landscaping funded
by
other
sources.

In
reviewing
available
traffic
data
posted
by
the
San
Diego
Association
of
Governments
("SANDAG"),
it
is
estimated
that
Scripps
Poway
Parkway,
Community
Road,
Pomerado
Road
and
Stowe
Drive
within
the
District
boundaries
account
for
approximately
thirty-eight
percent
(38%)
of
the
total
Average
Daily
Vehicular
Trips
("ADT")
associated
with
the
City's
arterial
street
segments,
including,
Espola
Road,
Camino
Del
Norte/Twin
Peaks,
Community
Road,
Ted
Williams
Parkway,
Pomerado
Road,
Scripps
Poway
Parkway,
and
Stowe
Drive,
and
also
account
for
only
about
23%
of
the
total
ADT
when
the
street
segments
between
the
City
and
Interstate
15 (San
Diego
Streets)
are
included
in
the
counts.

Further
evaluation
of
the
SAN
DAG
traffic
data
indicates
that
Scripps
Poway
Parkway
and
Pomerado
Road
are
two
of
the
highest
traveled
arterial
streets
in
the
City,
and
together
within
the
boundaries
of
the
District
these
two
streets,
represent
approximately
twenty-seven
percent
(27%)
of
the
total
City
arterial
ADT
count
(Scripps
Poway
Parkway
-21%
and
Pomerado
Road
-
6%).

However,
the
data
also
indicates
that
only
25%
of
the
total
ADT
on
Pomerado
Road
is
within
the
District
and
the
ADT
counts
along
the
various
segments
are
fairly
consistent
with
the
full
length
of
Pomerado
Road
. This
consistency
in
the
ADT
counts
suggests
that
much
of
the
vehicular
traffic
on
Pomerado
Road
is
local
property
generated
rather
than
pass-through
traffic.

Similarly,
on
Scripps
Poway
Parkway,
the
ADT
count
east
of
Community
Road
to
the
City
limits
diminishes
dramatically
from
the
ADT
count
west
of
Community
Road
to
Pomerado
Road
(a
42%
reduction),
and
the
ADT
count
east
of
Community
Road
represents
approximately
twenty-three
percent
(23%)
of
the
ADT
on
Scripps
Poway
Parkway
and
thirteen
percent
(13%)
of
the
total
ADT
within
the
District.

Based
on
the
preceding
facts
and
observations,
we
have
determined
that
approximately
thirteen
percent
(13%)
of
the
cost
to
maintain
the
arterial
landscape
improvements
within
the
District
would
be
considered
indirect
and
incidental
benefit
(i.e.,
general
benefit)
costs
and
not
assessed
to
properties
in
the
District.

This
percentage
is
based
on
the
combined
consideration
of
the
area
being
maintained
and
the
overall
traffic
volume,
plus
pass-through
traffic:
•
Approximately
twenty
percent
(20%)
of
the
overall
landscaping
maintained
by
the
City
on
its
arterial
streets
and
main
thoroughfares
is
within
the
District
and
the
arterial
streets
in
the
District
represent
approximately
thirty-eight
percent
(38%)
of
the
City's
total
ADT
on
its
arterial
street
segments.
(20%
x 38%
=

7.6%
ofthe
proportional
landscape
area
and
traffic
volume);
and
•
Approximately
twenty-one
percent
(21%)
of
the
overall
ADT
identified
for
the
City's
arterial
street
segments
are
associated
with
Scripps
Poway
Parkway
which
passes
through
the
City
limits
on
both
City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
19-1
15 June 16, 2026, Item #6
the east and west sides of the City and it is estimated that twenty-three percent (23%) of those trips are attributable to pass-through traffic. (21% x 23 % = 4.83% through traffic).

The combination of the ratio of maintained area to traffic volume and the ratio of through-traffic to overall traffic volume, (7.60% + 4.83% = 12.43%) provides a reasonable estimate of the indirect and incidental benefit (i.e., general benefit) associated with the arterial landscape improvements within the District and are not assessed.

Therefore, in addition to the four percent indirect or incidental general benefit costs identified previously, the City will contribute an additional thirteen percent (13%) of the annual maintenance expenditures associated with the arterial landscape improvements.

The quantified baseline general benefit costs and the indirect/incidental general benefit costs identified above shall be excluded (i.e., separated) from the special benefit assessment funding and not assessed to the parcels within the District. The total calculated general benefit cost for the landscaping improvements is approximately $228,167 based on the current District improvements. As with many maintenance costs, General Benefit Costs may be impacted by inflation in subsequent fiscal years, and the General Benefit Costs contributions may be adjusted for inflation accordingly.

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

5.4.2 VACANT UNDEVELOPED PROPERTY
This land use classification includes undeveloped properties that are identified as parcels with no development but have the potential to be developed. Although it is recognized that most of the improvements within the District have been constructed and accepted for maintenance in large part as a direct result of the development of the properties within the District and these developments clearly receive particular and distinct benefits (direct special benefits) from those improvements, it is also recognized that the various improvements within the District are considered improvements shared by multiple developments or parcels within a specific area of the City rather than being specifically associated with an individual parcel. Collectively, the various improvements were installed and constructed as part of the overall development of properties within the District to their full and best use, including vacant undeveloped properties in the vicinity of those City of Poway
2026/27 Engineer's Report -Landscape Maintenance District 19-1 16 June 16, 2026, Item #6
improvements. However, it is also recognized that in part the aesthetic benefits of the District improvements to properties in the District are related to the use of those properties (people related) and undeveloped properties have less immediate utilization of those improvements. Therefore, parcels identified as Vacant Undeveloped Property, up to 20 acres shall be assigned a proportional EBU that is 50% of that assigned to developed properties, which is 0.50 EBU per acre (50% of the 1.0 EBU per acre assigned to non-residential developed properties) up to a maximum of 10.00 EBU. Once a vacant undeveloped property is developed it will be classified as non-residential development.

5.4.3 EXEMPT PROPERTY
Within most districts, there are lots or parcels of land that because of their size, the nature of their use, and/or the types of improvements being maintained by a district, do not receive a special benefit from the improvements (i.e., are exempt from assessment). These parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, public rights-of-way, or utility rights-of-way; common areas, bifurcated lots; sliver parcels or any other parcel that has little or no assessed value and cannot be developed independently; parcels that are part of the improvements being maintained by the District and/or public property that provides substantially similar landscape improvements for the benefit of parcels in the District or the public at large, such as parks and dedicated open space areas. These types of parcels are considered to receive no special benefit from the improvements and are therefore exempted from assessment and are assigned

0.00 EBU.

5.4.4 SPECIAL CASE PARCELS
In many landscaping and lighting districts (particularly districts that have a wide range of land uses, multiple developments, and/or diversity in the location and type of improvements), there may be one or more parcels to be assessed that the standard land use classifications and proportionality identified above do not accurately identify the use and special benefits received from the improvements. Properties that are typically classified as Special Case Parcels usually involve partial or mixed use development of the property or development restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefits. Examples of such restrictions may include situations where only a portion of the parcel's total acreage is or can be developed. In such a case, the net acreage of the parcel that is utilized, rather than the gross acreage of the parcel, may be applied to calculate the parcel's proportional special benefit. Each such parcel shall be addressed on a case-by-case basis by the Assessment Engineer. The EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements.

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

City of Poway
2026/27 Engineer's Report -Landscape Maintenance District 19-1 17 June 16, 2026, Item #6

5.4.S EQUIVALENT BENEFITS UNIT SUMMARY
A summary of the applied EBU described above for the various land use classifications within the District is shown in the following table:

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

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

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

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

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

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

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

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 18 June 16, 2026, Item #6

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

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

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

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

Each fiscal year the City shall identify the percentage change in the CPI, using the difference over a 12-month period between the current year and the previous year (Annual Average). This annual percentage change is generally established based on the average percentage change from the prior year, but a similar 12-month time period may be used if the data for the annual average is not available. This percentage difference shall then establish the range of increase to the maximum assessment rate allowed, but the adjustment applied to the maximum assessment rate shall not exceed 3%. If the percentage change in the CPI-U is negative, the maximum assessment rate may not be adjusted from the previous fiscal year (unchanged). If the percentage change in the CPI-U is greater than 3% then the maximum assessment rate may be adjusted by 3%. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City may use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living. The approved maximum assessment rate for the District is $1,011.68 per EBU, which includes an increase of 3% from Fiscal Year 2025/26 based on the lesser of 3% or percentage increase in the CPI (3.79%).

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

To impose a new or increased assessment other than the annual inflationary adjustment provided by the preceding Assessment Range Formula or as a result in change in land use or size of an individual property, the City must comply with the provisions of the California Constitution Article XIII D Section 4, that require the preparation of an assessment engineer's report, a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting. Property owners, through the City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 19 June 16, 2026, Item #6
balloting process, must approve a proposed new or increased assessment before such an assessment may be imposed.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 20 June 16, 2026, Item #6
APPENDIX A: DISTRICT ASSESSMENT DIAGRAM
The boundaries of the District have been prepared in the format required by the 1972 Act and is on file with the Special Districts Office ofthe 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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City Of Poway: LMD No. 19-1 District Diagram
0 City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 l,toado-H
C:1:eol'.Ln
Legend
LMD No.19-l
lmprovtments
-G<eeabett
-Hardscepe Median
-M,d;a,
-P•rk
-Parkway
L~J City Boundary
Parctls
A
June 16, 2026, Item #6
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 rather than a proportionate share of the original assessment amount.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 19-1 B June 16, 2026, Item #6
APN
317-222-12-00
317-222-23-00
317-222-24-00
317-222-25-00
317-222-26-00
317-222-27-00
317-223-01-00
317-223-02-00
317-223-03-00
317-223-04-00
317-223-05-00
317-223-07-00
317-223-11-00
317-223-12-00
317-223-13-00
317-223-14-00
317-223-15-00
317-223-18-00
317-223-19-00
317-223-20-00
317-223-21-00
317-223-27-01
317-223-27-02
317-223-28-00
317-223-31-00
317-223-32-00
317-223-33-00
317-223-37-00
317-223-38-00
317-223-39-00
317-224-01-00
317-224-06-00
317-224-07-00
317-224-15-00
317-224-16-00
317-224-18-00
317-224-19-00
317-224-20-00
317-224-21-00
317-224-22-00
317-224-23-00
317-224-24-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
31 of 39
City of Poway
Landscape Maintenance District 19-1
2026/27 Assessment Roll
EBU Land Use Class

4.76 Non-Residential Developed

0.91 Non-Residential Developed

0.94 Non-Residential Developed

0.97 Non-Residential Developed

0.95 Non-Residential Developed

0.91 Non-Residential Developed

3.30 Non-Residential Developed

3.48 Non-Residential Developed

4.05 Non-Residential Developed

6.39 Non-Residential Developed

5.82 Specia I Case

6.20 Non-Residential Developed

3.68 Non-Residential Developed

3.34 Non-Residential Developed

1.93 Non-Residential Developed

1.62 Non-Residential Developed

1.19 Non-Residential Developed

1.60 Non-Residential Developed

9.23 Non-Residential Developed

2.79 Non-Residential Developed

4.56 Non-Residential Developed

0.50 Non-Residential Developed

1.34 Non-Residential Developed

6.69 Non-Residential Developed

6.31 Non-Residential Developed

5.34 Non-Residential Developed

1.44 Non-Residential Developed

6.87 Special Case

2.44 Non-Residential Developed

0.90 Non-Residential Developed

0.74 Non-Residential Developed

0.35 Non-Residential Developed

1.49 Non-Residential Developed

0.64 Non-Residential Developed

0.61 Non-Residential Developed

0.84 Non-Residential Developed

2.69 Non-Residential Developed

1.06 Non-Residential Developed

1.00 Non-Residential Developed

1.85 Non-Residential Developed

Page 1 of 8 ends

Grand Total
$4,815.60
920.62
950.96
981.32
961.08
920.62
3,338.56
3,520.64
4,097.30
6,464.66
5,888.00
6,272.44
3,723.00
3,379.02
1,952.54
1,638.90
1,203.88
1,618.68
9,337.84
2,822.58
4,613.28
505.82
505.82
1,355.64
6,768.18
6,383.72
5,402.40
1,456.80
1,456.80
6,950.26
2,468.48
910.50
748.62
354.06
1,507.38
647.46
617.10
849.80
2,721.42
1,072.36
1,011.68
1,871.60
05/13/2026 01:13:31PM
June 16, 2026, Item #6
APN
317-225-01-00
317-225-04-00
317-225-05-00
317-225-06-00
317-225-07-00
317-225-10-00
317-225-11-00
317-225-12-00
317-225-13-00
317-225-14-00
317-225-15-00
317-225-16-00
317-225-17-00
317-225-18-00
317-270-08-00
317-270-09-01
317-270-09-02
317-270-09-03
317-270-09-04
317-270-09-05
317-270-09-06
317-270-09-07
317-270-09-08
317-270-09-09
317-270-09-10
317-270-09-11
317-270-09-12
317-270-09-13
317-270-09°14
317-270-10-01
317-270-10-02
317-270-10-03
317-270-10-04
317-270-10-05
317-270-10-06
317-270-10-07
317-270-10-08
317-270-10-09
317-270-10-10
317-270-10-11
317-270-10-12
317-270-10-13
Slight variances may occur due to rounding
Copyright© 2013 by NBS
32 of 39
City of Poway
Landscape Maintenance District 19-1
2026/27 Assessment Roll
EBU Land Use Class

2.53 Non-Residential Developed

7.58 Non-Residential Developed

2.81 Non-Residential Developed

0.54 Non-Residential Developed

0.52 Non-Residential Developed

0.58 Non-Residential Developed

0.51 Non-Residential Developed

6.83 Non-Residential Developed

1.30 Vacant Undeveloped

0.75 Non-Residential Developed

0.72 Non-Residential Developed

5.30 Non-Residential Developed

0.89 Non-Residential Developed

0.76 Non-Residential Developed

2.19 Non-Residential Developed

0.15 Non-Residential Developed

0.15 Nein-Residential Developed

0.16 Non-Residential Developed

Page 2 of 8 ends

Grand Total
2,559.54
7,668.56
2,842.82
546.28
526.06
586.76
515.94
6,909.80
1,315.18
758.74
728.40
5,361.92
900.38
768.86
2,215.58
151.74
151.74
151.74
151.74
151.74
151.74
151.74
151.74
151.74
151.74
151.74
151.74
151.74
151.74
161.86
161.86
161.86
161.86
161.86
161.86
161.86
161.86
161.86
161.86
161.86
161.86
161.86
05/13/2026 01:13:31PM
June 16, 2026, Item #6
APN
317-270-10-14
317-270-11-00
317-270-12-00
317-270-13-00
317-270-14-00
317-270-15-00
317-270-16-00
317-270-18-00
317-270-19-00
317-270-20-00
317-270-21-00
317-270-22-00
317-270-23-00
317-270-24-00
317-270-25-00
317-270-31-00
317-270-32-00
317-270-40-00
317-270-41-00
317-270-42-00
317-270-43-00
317-270-44-00
317-270-45-00
317-270-46-00
317-270-49-00
317-270-50-00
317-270-51-00
317-270-54-00
317-270-55-00
317-270-56-00
317-270-59-00
317-270-60-00
317-270-61-00
317-270-62-00
317-270-63-00
317-271-02-00
317-271-03-00
317-271-04-00
317-271-09-00
317-271-10-00
317-271-12-00
317-271-13-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
33 of 39
City of Poway
Landscape Maintenance District 19-1
2026/27 Assessment Roll
EBU Land Use Class

0.16 Non-Residential Developed

2.62 Non-Residential Developed

4.59 Non-Residential Developed

2.98 Non-Residential Developed

2.32 Non-Residential Developed

1.62 Non-Residential Developed

1.16 Non-Residential Developed

2.66 Non-Residential Developed

2.36 Non-Residential Developed

1.95 Non-Residential Developed

1.17 Non-Residential Developed

2.25 Non-Residential Developed

1.60 Non-Residential Developed

1.49 Non-Residential Developed

1.35 Non-Residential Developed

1.30 Non-Residential Developed

3.76 Non-Residential Developed

3.48 Non-Residential Developed

3.24 Non-Residential Developed

2.98 Non-Residential Developed

4.46 Non-Residential Developed

0.60 Non-Residential Developed

1.34 Non-Residential Developed

1.60 Non-Residential Developed

1.97 Non-Residential Developed

4.62 Non-Residential Developed

1.39 Non-Residential Developed

1.40 Non-Residential Developed·

41.98 Non-Residential Developed

0.56 Non-Residential Developed

1.56 Non-Residential Developed

9.84 Non-Residential Developed

0.93 Non-Residential Developed

1.97 Non-Residential Developed

0.72 Non-Residential Developed

0.76 Non-Residential Developed

0.52 Non-Residential Developed

0.90 Non-Residential Developed

Page 3 of 8 ends

Grand Total
161.86
2,650.60
4,643.62
3,014.80
2,347.10
1,638.90
1,173.54
2,691.06
2,387.56
1,972.78
1,183.66
2,276.28
1,618.66
1,507.38
1,507.38
1,365.74
1,315.18
3,803.92
3,520.64
3,277.84
3,014.80
4,512.10
607.00
1,355.64
1,618.68
1,993.00
4,673.96
1,406.24
1,416.34
42,470.60
566.54
1,578.22
9,954.98
940.84
1,993.00
728.40
768.86
526.06
526.06
526.06
910.48
910.48
05/13/2026 0l:13:31PM
June 16, 2026, Item #6
APN
317-271-15-00
317-271-16-00
317-271-18-00
317-271-19-00
317-271-20-00
317-271-21-00
317-271-25-00
317-271-26-00
317-271-27-00
317-271-28-00
317-271-33-00
317-271-34-00
317-271-35-00
317-271-41-00
317-271-42-00
317-271-46-00
317-271-48-00
317-271-49-00
317-271-51-00
317-271-56-00
317-271-57-00
317-271-58-00
317-271-59-00
317-271-62-00
317-271-63-00
317-271-67-00
317-271-68-00
317-271-74-00
317-271-75-00
317-271-80-00
317-271-81-00
317-271-82-00
317-271-83-00
317-271-84-00
317-271-85-00
317-271-86-00
317-271-89-00
317-271-95-00
317-271-96-00
317-271-97-00
317-271-98-00
317-280-21-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
34 of 39
City of Poway
Landscape Maintenance District 19-1
2026/27 Assessment Roll
EBU Land Use Class

0.52 Non-Residential Developed
a.so Non-Residential Developed

0.90 Non-Residential Developed

0.72 Non-Residential Developed

0.54 Non-Residential Developed

0.60 Non-Residential Developed

0.52 Non-Residential Developed

0.27 Vacant Undeveloped

0.59 Non-Residential Developed

0.67 Non-Residential Developed

0.61 Non-Residential Developed

0.63 Non-Residential Developed

0.61 Non-Residential Developed

0.66 Non-Residential Developed

0.50 Non-Residential Developed

0.55 Non-Residential Developed

0.68 Non-Residential Developed

0.34 Non-Residential Developed

0.33 Non-Residential Developed

0.36 Non-Residential Developed

0.32 Non-Residential Developed

0.36 Non-Residential Developed

0.34 Non-Residential Developed

0.35 Non-Residential Developed

0.53 Non-Residential Developed

0.58 Non-Residential Developed

0.71 Non-Residential Developed

0.75 Non-Residential Developed

0.56 Non-Residential Developed

1.04 Non-Residential Developed

0.61 Non-Residential Developed

0.51 Non-Residential Developed
a.so Non-Residential Developed

1.23 Non-Residential Developed

1.46 Non-Residential Developed

1.30 Non-Residential Developed

2.00 Non-Residential Developed

0.68 Non-Residential Developed

4.15 Non-Residential Developed

Page 4 of 8 ends

Grand Total
526.06
505.82
910.48
728.40
546.28
607.00
526.06
273.12
596.88
677.80
617.10
617.10
637.34
617.10
667.68
505.82
556.42
687.92
343.96
333.84
364.18
323.72
364.18
343.96
343.96
354.06
536.16
586.76
718.28
758.74
566.54
1,052.14
617.10
515.94
505.82
1,244.34
1,477.04
1,315.18
2,023.36
687.92
687.92
4,198.48
05/13/2026 0l:13:31PM
June 16, 2026, Item #6
APN
317-280-35-00
317-280-36-00
317-280-37-00
317-280-47-00
317-280-48-00
317-280-50-00
317-280-56-00
317-280-57-00
317-280-58-00
317-280-63-00
317-280-65-00
317-280-66-00
317-280-68-00
317-280-70-00
317-280-71-00
317-280-72-00
317-280-73-00
317-280-74-00
317-280-75-00
317-280-76-00
317-280-77-00
317-280-78-00
317-280-79-00
317-280-80-00
317-280-82-00
317-280-83-00
317-280-85-00
317-280-86-00
317-280-87-00
317-281-08-00
317-281-09-00
317-281-10-00
317-281-11-00
317-281-14-00
317-281-15-00
317-281-16-00
317-281-22-00
317-281-23-00
317-281-24-00
317-281-25-00
317-281-26-00
317-281-27-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
35 of 39
City of Poway
Landscape Maintenance District 19-1
2026/27 Assessment Roll
EBU Land Use Class

4.22 Non-Residential Developed

3.21 Non-Residential Developed

3.29 Non-Residential Developed

4.30 Non-Residential Developed

8.33 Non-Residential Developed

7.69 Non-Residential Developed

20.87 Non-Residential Developed

7.30 Non-Residential Developed

3.08 Non-Residential Developed

6.00 Non-Residential Developed

2.13 Non-Residential Developed

4.46 Non-Residential Developed

4.68 Non-Residential Developed

1.88 Non-Residential Developed

0.75 Non-Residential Developed

0.73 Non-Residential Developed

6.42 Non-Residential Developed

2.68 Non-Residential Developed

1.40 Non-Residential Developed

1.50 Non-Residential Developed

2.26 Non-Residential Developed

4.25 Non-Residential Developed

1.45 Non-Residential Developed

0.62 Non-Residential Developed

12.32 Non-Residential Developed

1.05 Non-Residential Developed

16.49 Non-Residential Developed

1.48 Non-Residential Developed

3.99 Non-Residential Developed

4.04 Non-Residential Developed

3.69 Non-Residential Developed

4.02 Non-Residential Developed

5.95 Non-Residential Developed

3.91 Non-Residential Developed

6.99 Non-Residential Developed

8.75 Non-Residential Developed

0.62 Non-Residential Developed

0.56 Non-Residential Developed

0.78 Non-Residential Developed

0.83 Non-Residential Developed

1.01 Non-Residential Developed

4.19 Non-Residential Developed

Page 5 of 8 ends

Grand Total
4,269.28
3,247.50
3,328.44
4,350.24
8,427.34
7,779.86
21,113.88
7,385.30
3,115.98
6,070.12
2,154.88
4,512.10
4,734.68
1,901.94
758.74
738.52
6,495.02
2,711.30
1,416.34
1,517.50
2,286.40
4,299.66
1,466.92
627.22
12,463.96
1,062.24
16,682.70
1,497.26
4,036.62
4,087.20
3,733.12
4,066.96
6,019.52
3,955.68
7,071.68
8,852.24
627.22
566.54
789.10
839.68
1,021.78
4,238.94
05/13/2026 01:13:31PM
June 16, 2026, Item #6
APN 317-281-29-00 317-810-04-00 317-810-05-00 317-810-09-00 317-810-12-00 317-810 -13-00
317-810-14-00 317-810-15-00 317-810-16-00 317-810-17-00 317-810-18-00 317-810-19-00 317-810-23-00 317-810-24-00 317-810-28-00 317-810-29-00 317-810-30-00 317-810-31-00 317-810-32-00 317-810-36-00 317-810-37-00 317-810-38-00 320-011-27-00 320-031-03-00 320-031-04-00 320-200-46-00 320-200-47-00 320-200-48-00 320-200-49-00 320-200-50-00 320-220-02-00 320-220-03-00 320-220-04-00 320-220-05-00 320-220-12-00 320-220-15-00 320-220-16-00 320-220-18-00 320-220-21-00 320-220-22-00 320-220-24-00 320-220-25-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
36 of
39 City
of
Poway
Landscape
Maintenance
District
19-1
2026/27
Assessment
Roll
EBU
Land
Use
Class

7.22 Non-Residential
Developed

1.34 Non-Residential
Developed

0.95 Non-Residential
Developed

1.03 Non-Residential
Developed

0.92 Non-Residential
Developed

0.89 Non-Residential
Developed

0.84 Non-Residential
Developed

0.95 Non-Residential
Developed

0.89 Non-Residential
Developed

0.91 Non-Residential
Developed

0.86 Non-Residential
Developed

0.78 Non-Residential
Developed

1.21 Non-Residential
Developed

1.42 Non-Residential
Developed

1.11 Non-Residential
Developed

0.43 Vacant
Undeveloped

0.97 Non-Residential
Developed

1.22 Non-Residential
Developed

1.34 Non-Residential
Developed

1.71 Non-Residential
Developed

3.16 Non-Residential
Developed

2.14 Non-Residential
Developed

2.85 Non-Residential
Developed

20.00 Non-Residential
Developed

10.00 Vacant
Undeveloped

0.64 Non-Residential
Developed

2.70 Non-Residential
Developed

1.18 Non-Residential
Developed

0.72 Non-Residential
Developed

0.99 Non-Residential
Developed

3.91 Non-Residential
Developed

10.43 Non-Residential
Developed

2.52 Non-Residential
Developed

1.03 Non-Residential
Developed

2.70 Non-Residential
Developed

1.97 Non-Residential
Developed

2.86 Non-Residential
Developed

3.25 Non-Residential
Developed

3.54 Non-Residential
Developed

11.09 Non-Residential
Developed

1.78 Non-Residential
Developed

3.82 Non-Residential
Developed
Page
6 of
8 Grand
Total
7,304.36 1,355.64 961.08 1,042
.02
930
.72
900
.38
849
.80
961.08 900
.38
920.62 870.04 789
.10
1,224
.12
1,436
.58
1,122
.96
435
.02
981.32 1,234
. 22
1,355.64 1,729.96 3,196
.92
2,164
.98
2,883
.28
20,233
.74
10,116.86
647.46 2,731
.52
1,193
.76
728.40 1,001.56 3,955
.68
10,551.88 2,549.44 1,042.02 2,731.50 1,993.00 2,893.42 3,287 .96
3,581.34 11,219
.58
1,800
.80
3,864
.64
05/13/2026
0l
:13:31PM
June 16, 2026, Item #6
APN
320-220-26-00
323-091-09-00
323-091-10-00
323-092-17-00
323-092-18-00
323-092-20-00
323-092-21-00
323-092-22-00
323-092-23-00
323-092-24-00
323-092-25-00
323-092-26-00
323-092-27-00
323-092-28-00
323-092-29-00
323-092-32-00
323-092-33-00
323-092-34-00
323-092-35-00
323-092-36-00
323-092-37-00
323-092-38-00
323-092-39-00
323-092-40-00
323-480-03-00
323-480-04-00
323-480-10-00
3 23-480-11-00
323-480-12-00
323-480-13-00
3 23-480-14-00
323-480-16-00
323-480-18-00
323-480-19-00
323-480-20-00
323-480-21-00
323-480-22-00
323-480-23-00
323-481-02-00
323-481-03-00
323-481-10-00
323-481-11-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
37 of 39
City of Poway
Landscape Maintenance District 19-1
2026/27 Assessment Roll
EBU Land Use Class

6.30 Non-Residential Developed

10.00 Vacant Undeveloped

5.84 Non-Residential Developed

1.41 Non-Residential Developed

2.39 Non-Residential Developed

1.00 Non-Residential Developed

0.70 Non-Residential Developed

0.79 Non-Residential Developed

0.83 Non-Residential Developed

0.68 Non-Residential Developed

0.70 Non-Residential Developed

0.75 Non-Residential Developed

2.44 Non-Residential Developed

4.65 Non-Residential Developed

6.66 Non-Residential Developed

9.78 Non-Residential Developed

6.83 Non-Residential Developed

1.24 Non-Residential Developed

0.57 Non-Residential Developed

14.30 Non-Residential Developed

14.87 Non-Residential Developed

2.60 Non-Residential Developed

2.67 Non-Residential Developed

2.28 Vacant Undeveloped

5.88 Non-Residential Developed

7.50 Non'Residential Developed

2.26 Vacant Undeveloped

1.55 Vacant Undeveloped

7.83 Non-Residential Developed

0.60 Non-Residential Developed

0.56 Non-Residential Developed

0.57 Non-Residential Developed

0.55 Non-Residential Developed

0.53 Non-Residential Developed

3.26 Non-Residential Developed

4.79 Non-Residential Developed

5.72 Non-Residential Developed

22.37 Non-Residential Developed

Page 7 of 8 ends

Grand Total
6,373.62
10,116.86
5,908.20
1,426.46
2,417.92
1,011.68
708.16
799.20
839.68
687.92
708.16
708.16
708.16
758.74
758.74
2,468.48
4,704.34
6,737.80
9,894.28
6,909.80
1,254.48
576.64
14,467.12
15,043.76
2,630.38
2,701.18
2,306.62
5,948.70
7,587.64
2,286.40
1,568.10
7,921.48
607.00
566.54
576.64
556.42
536.16
536.16
3,298.08
4,845.96
5,786.84
22,631.42
05/13/2026 01:13:31PM
June 16, 2026, Item #6
APN
323-481-12-00
323-481-13-00
323-481-14-00
323-481-15-00
323-481-16-00
323-481-19-00
323-481-20-00
323-482-20-00
323-482-22-00
323-482-23-00
323-482-24-00
323-482-25-00
323-482-26-00
323-482-29-00
323-482-30-00
323-500-12-00
323-500-15-00
323-500-22-00
323-500-23-00
323-500-29-00
323-500-30-00
323-501-01-00
323-501-02-00
323-501-03-00
323-501-04-00
323-501-05-00
LMD Total: 320 Accounts
Slight variances may occur due to rounding
Copyright© 2013 by NBS
38 of 39
City of Poway
Landscape Maintenance District 19-1
2026/27 Assessment Roll
EBU Land Use Class Grand Total

1.77 Non-Residential Developed 1,790.66

1.35 Non-Residential Developed 1,365.74

1.40 Non-Residential Developed 1,416.34

1.42 Non-Residential Developed 1,436.58

8.44 Non-Residential Developed 8,538.60

1.23 Non-Residential Developed 1,244.34

2.96 Non-Residential Developed 2,994.56

7.21 Non-Residential Developed 7,294.24

0.61 Non-Residential Developed 617.10

0.56 Non-Residential Developed 566.54

0.58 Non-Residential Developed 586.76

0.57 Non-Residential Developed 576.64

0.58 Non-Residential Developed 586.76

0.63 Non-Residential Developed 637.34

10.60 Non-Residential Developed 10,723.86

9.89 Non-Residential Developed 10,005.56

10.70 Non-Residential Developed 10,825.02

6.74 Non-Residential Developed 6,818.74

4.28 Non-Residential Developed 4,329.98

4.82 Vacant Undeveloped 4,876.32

2.64 Non-Residential Developed 2,670.84

5.37 Non-Residential Developed 5,432.74

3.66 Non-Residential Developed 3,702.74

4.55 Non-Residential Developed 4,603.16

5.01 Non-Residential Developed 5,068.52
877.45 $887,698.26

Page 8 ends

June 16, 2026, Item #6
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c, ";• aa \ . ~,.:. °"<>.,c I .. l \ .,.-----· LMD No.19-1 ~ •?rea Ct C"l ~-..... ~o- - - - ,,. ..... - lmprov•menls ii5" ,., \ r ..... , - - J _,.
$ "'onec,,11 0 ! \ ___ .,/ - Greenbelt
,1 ,~ j ' ,.. _0 ?-:o,., ·- ·- · - Hardscape Median
'-}-.o !;j. ;g ! '·•·-. , Co'.'~iS ' - Median
I r-~ 1.J . .' I ..... ,. , ..., ,<;; ~ i <Y n j ......... __ q,"f 1111 Park - - ... ~~> --- ------·-·-·-·-·-· -.... ""_ ..... ----.......... ~ .... ,-•-·-·-·-·-·-·-•-.l. _____ ____ , ,,· "' · - ·-·•- · - r -" . ~ Parkway i, _,_j City Boundary
City Of Poway: LMD No. 19-1 District Diagram
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Parcels

Poway City CouncilJune 16, 2026

Poway City Council
June 16, 2026