Item 7 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments within Poway LMD 83-1 for FY 2026-27 & Set Date for Public Hearing

June 16, 2026, Item #7
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA RE PQ RT City of Poway
June 16, 2026
Honorable Mayor and Members of the City C~cil
Eric Heidemann, Director of Public Works t;
Danielle McIntosh, Public Works Operations Manag~
(858) 668-4729 or [email protected]

CITY COUNCIL
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments within Poway Landscape Maintenance District 83-1 for Fiscal Year 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 83-1 (LMD 83-1) for the purpose of maintaining LMD 83-1's landscape improvements. In order to collect assessments, Chapter 3 of the 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 rates for LMD 83-1 Zone A, Zone B, and Zone C are proposed to remain unchanged at the FY 2025-26 rates of $118.48, $235.75, and $496.16 per benefit unit year, respectively.

The adoption of this resolution is the first step in a two-step process and serves to set the date for the required public hearing. The proposed assessments will not be considered for adoption until the public hearing scheduled for July 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 83-1, in accordance with state law, and to set the date for the public hearing, giving property owners the opportunity to review and comment on the proposed assessments.

Discussion:

LMD 83-1 was formed on June 14, 1983, to maintain landscape improvements required as conditions of approval for the various subdivisions included within the boundaries of LMD 83-1. A map showing LMD 83-1 's boundaries is included as Attachment C. Each subdivision and/or development listed 1 of 63
June 16, 2026, Item #7
below was required to annex into the LM D 83-1 as a condition of property development either through the final map process or by Council Resolution.

LMD 83-1 Zone A includes the following residential developments:

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

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

Twin Peaks Plaza
Kindercare

TRACT PROJECT NAME
TTM 98-06 Kentfield Estates
Section 22624 of the Streets and Highways Code requires 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 assessments for Zone A are proposed to remain unchanged at the FY 2025-26 rate of $118.48 ($9.87 per month) per benefit unit per year; Zone B FY 2026-27 assessments are proposed to remain unchanged at the FY 2025-26 rate of $235.75 ($19.64 per month) per benefit unit per year; and Zone C FY 2026-27 assessments are proposed to remain unchanged at the FY 2025-26 rate of $496.16 ($41.34 per month) per benefit unit per year. There are currently 1,391 residential, 15 2 of63
June 16, 2026, Item #7
commercial and 26 residential parcels proposed to be assessed within LM D 83-1 Zone A, Zone B and Zone C, respectively.

No new parcels were added to LMD 83-1 during FY 2026-27. Only those properties receiving special benefit are included on LMD 83-1's assessment roll.

In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LMD 18-1) within the boundaries of existing LMD 83-1. The proposed district, LMD 18-1, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently imposed on properties in existing LMD 83-1. Property owners within the proposed district, LMD 18-1, received ballots for a proposed increase as specified under assessment law. The proposed district, LM D 18-1, was balloted for an increase in assessments with annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index (CPI) not to exceed 3.0 percent. The proposed district, LMD 18-1, had a majority protest for the increase, and consequently, failed to pass the ballot. Therefore, the assessment rates remain unchanged and are exempt from the procedures and approval process set forth in Section 4 of Article XIII D.

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

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

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

As required under assessment law (Landscape and Lighting Act of 1972 and its amendments), an engineer's report and assessment recommendations must be presented at a public hearing for Council consideration and public comment on an annual basis, which is scheduled for July 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). 3 of63
June 16, 2026, Item #7
Fiscal Impact:

LMD 83-1 does not include a voter-approved inflator which puts pressure on service levels as expenses increase over time due to inflation while revenues do not. The assessment rates shall remain unchanged at the FY 2025-26 rates. Revenues collected at $118.48 per benefit unit per year for Zone A, $235.75 per benefit unit per year for Zone Band $496.16 per benefit unit per year for Zone C, an estimated total of $200,932, will be used for LMD 83-1's maintenance costs during FY 2026-27. A General Fund contribution of $89,224 ($67,973 for Zone A, $17,591 for Zone Band $3,660 for Zone C) will be made based upon average square footage 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 83-1 Map
Revpd/ Approved By:
racy Stevens
Assistant City Manager
4 of63
Reviewed By:

Alan Fenstermacher
City Attorney
Chris Hazeltine
City Manager
June 16, 2026, Item #7
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 83-1 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 83-1 for the purpose of maintaining, servicing, and operating public landscape facilities located within the territory comprised of said District as shown in the Engineer's Report, included in the staff report as Attachment 8, 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 $118.48 per benefit unit per year for Zone A, $235. 75 per benefit unit per year for Zone B and $496.16 per benefit unit per year for Zone C;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-way. The total general benefit contribution for Zones A, 8 and C has been calculated to be $89,224; 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 83-1 for Fiscal Year 2026-27 included in the staff report as Attachment 8.

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 5 of63 ATTACHMENT A
June 16, 2026, Item #7
Resolution No. 26-

Page 2 ends

assessment that is increased from the previous year, the proposed increase in the assessments shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written protests filed and not withdrawn, represent property owners owning more than 50 percent of the assessable area of land within the District.

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

PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 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
6 of63
June 16, 2026, Item #7
7 of63

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

Landscape Maintenance District 83-1
May2026
Prepared by:
helping communities
fund tomorrow
nbsgov.com ATTACHMENT B
June 16, 2026, Item #7
8 of63

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 83-1
14467 Lake Poway Road
Poway, CA 92064
Phone{858}668-4700

CITY COUNCIL
Steve Vaus, Mayor
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 #7

TABLE OF CONTENTS

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

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

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

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

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

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

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

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

3.2 Description of the District Improvements ............................................................... 7

4. Estimate of Costs ............................................................................................................ 8 Zone A .................................................................................................................................. 8 Zone 8 .................................................................................................................................. 9 Zone C ................................................................................................................................ 10

5. Method of Apportionment ............................................................................................ 11

5.1 Properties Benefiting from Improvements ........................................................... 11

5.2 . General .................................................................................................................. 11

5.3 Benefit Analysis ..................................................................................................... 12

5.4 Assessment Methodology ..................................................................................... 14

5.5 Maximum Assessment Rate .................................................................................. 15 APPENDIX A: District Assessment Diagram ............................................................................. A APPENDIX B: 2026/27 Assessment Roll .................................................................................. B 9 of63
June 16, 2026, Item #7

1. ENGINEER'S LETTER
WHEREAS, the City Council of the City of Poway (the "City"), State of California, under the Landscaping and Lighting Act of 1972 {the "1972 Act"), directed NBS to prepare and file the annual Engineer's Report for the Landscape Maintenance District 83-1 {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 ofthe 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.

Parcel Total Proposed FY 2026/27
District Count Benefit Units Assessment Amount
Landscape Maintenance District 83-1 Zone A 1,391 1,391.00 $164,805.68 Landscape Maintenance District 83-1 Zone B 15 98.52 $23,226.00 Landscape Maintenance District 83-1 Zone C 26 26.00 $12,900.16 I, the undersigned, respectfully submit this Engineer's Report and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared, computed and levied in accordance with the assessment methodology adopted, approved and ordered by the City Council of the City of Poway at the time of District formation.

ONBS-
10 of 63
City of Poway
John G. Egan, P. E.

Assessment Engineer
2026/27 Engineer's Report-Landscape Maintenance District 83-1 1 June 16, 2026, Item #7

2. INTRODUCTION

2.1 Background
The City annually levies and collects special assessments in order to maintain the improvements within the District, formed June 14, 1983 pursuant to the City of Poway Resolution No. 00-034 (Policies for landscape Maintenance Districts) and the landscape and lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "1972 Act"), in compliance with California Constitution Article XIII D ("Article XIII D"). The 1972 Act and Article XIII Dare collectively referred to herein as "Assessment Law".

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

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

If the assessments are to be levied in the same or lesser amounts than the maximum assessment allowed, the City Clerk shall give notice of the public hearing by causing the resolution of intention to be published.

Any interested person may, prior to the conclusion of the public hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest. During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including changes in the improvements, any zones within the assessment district, and the proposed diagram or the proposed assessment. If the assessment to be levied exceeds the maximum assessment allowed, the City must comply with the procedures specified in Article XIII D and Proposition 218.

ONBS-
City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 83-1 2 11 of 63
June 16, 2026, Item #7
The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment. If confirmed, the assessments would be submitted to the County Auditor Controller for inclusion on the property tax roll.

2.3 Legislative Context
In 1996, California voters adopted Proposition 218, known as the "Right to Vote on Taxes Act," which added Articles XIII C and XIII D to the California Constitution. Article XIII D established new substantive and procedural requirements on agencies for levying assessments, being levies on real property by an agency for a special benefit conferred upon the real property. "Special benefit" is defined in Article XIII 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
ONBs·
City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 83-1 3 12 of63
June 16, 2026, Item #7
• 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:

ONBS'
City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 83-1 4 13 of 63
June 16, 2026, Item #7
• 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.

ONBS-
City of Poway
2026/27 Engineer's Report -Landscape Maintenance District 83-1 5 14 of63
June 16, 2026, Item #7

3. PLANS AND SPECIFICATIONS

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

On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District 83-1 was divided into two zones: 83-1 Zone A ("Zone A") for residential and 83-1 Zone B ("Zone B") for commercial. 83-1 Zone C ("Zone C") was created in Fiscal Year 2000/01 with the annexation of the Kentfield Estates subdivision that contained separate and distinct improvements to be maintained by the District for the benefit of the Zone C parcels. Assessments for each zone of the District is calculated by applying the zones' approved applied assessment rate times the total units within each District zone.

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

Zone A is comprised of 1,391 residential parcels within the following developments:

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

CUP 92-05 Kindercare
Zone C is comprised of 26 residential parcels within the following development:
#§i§iifri11i·~
states
City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 83-1 6 June 16, 2026, Item #7

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

Consistent
with
the
1972
Act,
the
improvements
are
generally
described
as
follows:
•
The
improvements
to
be
maintained
by
Zone
A
of
the
District
are
defined
as
landscape
improvements
within
the
rights-of-ways
and
open
space
areas
associated
with
the
development
of
the
subdivisions
and
parcels
within
the
District;
•
The
improvements
to
be
maintained
by
Zone
B of
the
District
are
defined
as
landscape
improvements
within
the
rights-of-ways
and
open
space
areas
adjacent
to
portions
of
Pomerado
Road,
Camino
del
Norte,
Ted
Williams
Parkway,
and
a portion
ofTwin
Peaks
Road;
•
The
improvements
to
be
maintained
by
Zone
Care
defined
as
landscape
improvements,
a masonry
wall
and
bridged
entry
with
ornate
stone
features
within
the
rights-of-ways
adjacent
to
portions
of
Twin
Peaks
and
Midland
Roads;
and
•
Walls
and
fences
adjacent
to
private
property
are
to
be
maintained
by
the
adjacent
property
owners.

The
City,
prior
to
commencement
of
work,
shall
approve
repairs
or
reconstruction
of
any
walls
or
fences
adjacent
to
the
District
landscape
areas.

Should
the
property
owners
desire
to
include
major
repairs
or
reconstruction
within
the
District's
responsibilities
(other
than
those
already
included
within
Zone
C
of
the
District),
the
property
owners
are
required
to
submit
a
petition
to
initiate
the
balloting
process
set
forth
in
Article
XIII
D,
Section

4. Landscape
maintenance
performance
standards
and
specifications
have
been
developed
by
the
City
to
assure
quality
maintenance
of
landscape
assessment
district
properties.

The
City
has
defined
the
following
service
levels
on
the
basis
of
how
frequent
landscaping
maintenance
is
performed:
•
Service
Level
A:

Maintenance
once
a week;
•
Service
Level
B:

Maintenance
once
every
other
week;
and
•
Service
Level
C:

Maintenance
once
a
month.

Zones
A,
8,
and
Care
all
within
Service
Level
C
for
Fiscal
Year
2026/27.

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
83-1
7 June 16, 2026, Item #7

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.

Zone A
Description of Annual Costs
EXPENDITURES:

Maintenance
Water/Power
Administration141
Total Expenditures
REVENUES:

City General Benefit Contribution
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)
Estimated Ending CIP Reserve Balance
(1) Actual budget.
(2) Approved budget.
(3) Proposed budget.

Fiscal Year
2024/ZS(l)
$105,487
$99,693
$37,319
$242,499
$63,658
$165,989
$9,375
$4,745
$243,767
1,391
1,391
1,391
$118.48
$118.48
$107,841
$17,554
($4,913)
$120,482
$287,872
($17,554)
$270,318
(4) Includes cost allocation City staff support services.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 83-1 Fiscal Year Fiscal Year
2025/26121 2026/2713)
$118,525 $112,041
$115,264 $76,955
$65,600 $65,600
$299,389 $254,596
$65,600 $67,973
$164,806 $164,806
$3,609 $6,492
$0 $2,373
$234,015 $241,644
1,391 1,391
1,391 1,391
1,391 1,391
$118.48 $118.48
$118.48 $118.48
$120,482 $19,835
($84,962) $25,919
($15,686) ($12,953)
$19,834 $32,801
$270,318 $355,280
$84,962 ($25,919)
$355,280 $329,361
8 June 16, 2026, Item #7
Zone B
Description of Annual Costs
EXPENDITURES:

Maintenance
Water/Power
Administration141
Total Expenditures
REVENUES:

City General Benefit Contribution
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)
Estimated Ending CIP Reserve Balance
(1) Actual budget.
(2) Approved budget.
(3) Proposed budget.

Fiscal Vear
2024/2S(l)
$15,002
$1,748
$8,492
$25,242
$16,474
$23,279
$5,435
$0
$45,188
15 15

98.52 $235.7S
$235.75
$17,436
{$10,812)
$9,490
$16,114
$191,121
$10,812
$201,933
(4) Includes cost allocation City staff support services.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 83-1 Fiscal Vear Fiscal Vear
2025/2612) 2026/2713)
$31,515 $23,811
$3,780 $1,564
$16,977 $16,977
$52,272 $42,352
$16,977 $17,591
$23,226 $23,226
$2,269 $3,852
$0 $0
$42,472 $44,669
15 15
15 15

98.52 98.52
$235.75 $235.75
$235.75 $235.75
$16,114 $18,017
{$5,547) $842
$7,450 $2,317
$18,017 $21,176
$201,933 $207,482
$5,547 {$842)
$207,480 $206,640
9 June 16, 2026, Item #7
Zone
C
Description
of
Annual
Costs
EXPENDITURES:

Maintenance Water/Power Administrat
ion1
4l
Total
Expenditures
REVENUES:

City
General
Benefit
Contribution
Asse
ssment
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:

Beg
inn
ing
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)
Estimated
Ending
CIP
Reserve
Balance
CIP
Set-Aside
Balance
(1)
Actual budget.
(2)
Approved
budget.
(3)
Proposed
budget.

Fiscal
Year
2024/251
1)
$2,830 $3,736 $3
,768
$10,334 $3,428 $12,928 $5,358 $3,428 $51,413
26 26 26
$496
.16
$496
.16
$7,428 ($7,766) $7
,643
$7,305
$204,777
$7,766
$212,543 $59,800
(4)
Includes
cost
allocation
City
staff
support
services.

City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
83-1
Fiscal
Year
Fiscal
Year
2025/261
2)
2026/271
3)
$14,431
$10,348
$2
,188
$2,722
$5
,533
$3
,533
$22,152
$16,603
$3,533
$3,660
$12
,900
$12,900
$2
,191
$3,775
$0
$1,714
$47,116
$22
,049
26 26
26 26
26 26
$496
.16
$496.16
$496.16
$496
.16
$7
,305
$8
,093
{$11,519)
($5
,237)
$12,307
$5,446
$8,093
$8,302
$212,543
$224,062
$11,519
$5,237
$224,062
$229,299
$62,400
$0
10 June 16, 2026, Item #7

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 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 83-1 11 June 16, 2026, Item #7

5.3 Benefit Analysis
Each of the improvements, the associated costs and assessments within the District has been reviewed, identified and allocated based on the special benefit parcels receive from such improvements pursuant to the provisions of Article XIII D and the 1972 Act. All improvements associated with this District have been identified as necessary, required and/or desired for the orderly development of the properties within the District to their full potential, consistent with the proposed development plans. As such, these improvements would be necessary and required of individual property owners for the development of such properties, and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of maintenance and operation of the improvements are of special benefit to the properties.

All the lots or parcels are established at the same time once the conditions regarding the improvements and the continued maintenance are met. As a result, each lot or parcel within the District receives a special and distinct benefit from the improvements and to the same degree.

Over time, the improvements continue to confer a particular and distinct special benefit upon the lots or parcels within the District because of the nature of the improvements. The proper maintenance of the improvements and appurtenant facilities reduces property related crimes, especially vandalism, against properties in the District. All of the above mentioned factors also contribute to a specific benefit to each of the parcels within the District.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements. However, each individual improvement element has its own distinct benefits both specific and general. The special benefits associated with the improvements within the District are listed below.

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 83-1 12 June 16, 2026, Item #7

5.3.2 GENERAL

BENEFIT
Assessment
Law
mandates
that
the
City
assesses
for
special
benefit
only,
and
the
City
shall
separate
general
benefit
from
special
benefit.

General
benefit
is
defined
as
services
provided
to
the
public
at
large.

Special
benefit
is
defined
as
services
provided
at
a level
greater
than
the
services
provided
to
the
public
at
large.

The
City's
general
benefit
to
the
public
at
large
is
determined
as
the
average
expenditure
from
the
General
Fund
for
the
maintenance
of
landscaped
medians
and
rights-of-ways,
calculated
on
a
per
square
foot
basis
.

The
City
shall
make
a general
benefit
contribution
to
a district
based
on
the
City's
average
rate
of
expenditure
from
the
General
Fund
for
the
various
types
of
improvements
applied
to
the
square
footage
of
similar
types
of
improvements
within
the
District.

No
new
improvements
are
proposed
to
be
added
for
Fiscal
Year
2026/27.

Element
Quantity
Landscaped
Rights-of-Ways
(R/W)
355,979
Sq
. Ft
.

Landscaped
Rights-of-Ways
with
Soundwall
28,250
Sq
. Ft
.

Landscaped
Medians
51,586
Sq
. Ft
.

The
City
shall
annually
determine
the
average
expenditure
from
the
General
Fund
for
the
maintenance
of
landscape
improvements
within
the
public
rights-of-ways
or
public
easements,
calculated
on
a per
square
foot
basis
. The
general
benefit
for
Fiscal
Year
2026/27
is
determined
to
be:
$0.1615
per
square
foot
for
landscape
rights-of-ways,
$0.4127
per
square
foot
for
landscape
rights-of-ways
with
soundwall,
and
$0.3888
per
square
foot
for
landscape
medians
The
City
shall
determine
the
average
expenditure
from
the
General
Fund
for
the
maintenance
of
District
landscape
improvements.

Based
on
an
increase
of

3.61%
in
the
San
Diego-
Carlsbad
Consumer
Price
Index
(the
average
of
All
Urban
Consumers
and
Urban
Wage
Earners
and
Clerical
Workers),
comparable
services
provided
by
the
City
staff
for
general
landscape
services,
the
general
benefit
for
Fiscal
Year
2026/27
will
increase
from
Fiscal
Year
2025/26,
based
on
the
contribution
rate
per
square
foot,
at
a
maximum
for
this
District.
355,979
Sq.

Ft.

Landscaped
Rights-of-Ways
X
$0.1615
=
$57,505
.85
28,250
Sq.

Ft.

Landscaped
with
Soundwall
X
$0.4127
=
11,658.98
51,586
Sq
. Ft
. Landscaped
Medians
X
$0
.3888
=
20,058.98
Total
$89,223.81
All
other
maintenance,
operation,
administrative,
and
incidental
costs
which
exceed
the
City's
general
benefit
contribution
to
the
public
at
large
are
of
special
benefit
and
assessed
to
the
District.

The
City
shall
have
an
option
as
to
how
it
will
make
the
general
benefit
contributions
to
the
District.

The
City
shall
make
its
general
benefit
contribution
by
either:
•
Providing
irrigation
water
to
the
District
for
irrigation
of
LMD
improvements
in
an
amount
equal
to
the
City's
general
benefit
contribution;
or
City
of
Poway
2026/27
Engineer's
Report-
Landscape
Maintenance
District
83-1
13 June 16, 2026, Item #7
• Paying directly to the District from the General Fund a dollar amount equal to the City's general benefit contribution.

5.4 Assessment Methodology
The total cost of special benefit for maintenance of the public improvements funded by the District will be assessed to the various parcels in the District in proportion to the benefit units assigned to each parcel, in relationship to the total benefit units assigned to all parcels being assessed.

5.4.1 RESIDENTIAL LAND USE
All residential subdivisions shall be assessed proportional to special benefit received based on one (1) benefit unit per residential dwelling unit or planned dwelling unit.

5.4.2 NON-RESIDENTIAL LAND USES
All non-residential parcels shall be assessed proportional to special benefit received based on the average planned dwelling unit density throughout the urban areas of the City (four dwelling units per acre), the equivalent of four (4) benefit units per acre.

Non-residential land uses typically provide services and/or employment opportunities for the City that benefit all lands throughout the City. Since these non-residential land uses can occur throughout the City, the planned, average density of residential dwelling units per acre for the urban areas of the City has been calculated. The non-residential land uses are considered to dislocate residential units. Therefore, the number of residential dwelling units dislocated, based on the average dwelling units per acre, has been assigned to non-residential lands. This method determines an equivalent benefit to residential land uses. Urban areas have been defined as the parcels receiving water and sewer services.

5.4.3 IN-LIEU ASSESSMENTS
Under provisions of City policy, parcels may contribute in-lieu assessments by providing equivalent maintenance services for District improvements within public rights-of-ways or public easements immediately adjacent to their lands.

No parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year 2026/27.

5.4.4 NON-BENEFITING PARCELS
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public easements and rights-of ways, all dedicated open space parcels, and District maintained parcels are determined to not receive special benefit from the District's improvements and are therefore not assessed.

5.4.5 BENEFITS UNITS (BU)
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.

City of Poway
2026/27 'Engineer's Report-Landscape Maintenance District 83-1 14 June 16, 2026, Item #7
• The calculated Fiscal Year 2026/27 assessment for Zone A is proposed to remain at the Fiscal Year 2025/26 assessment rate of $118.48 per benefit unit; and • The calculated Fiscal Year 2026/27 assessment for Zone B is proposed to remain at the Fiscal Year 2025/26 assessment rate of $235.75 per benefit unit; and • The calculated Fiscal Year 2026/27 assessment for Zone C is proposed to remain at the Fiscal Year 2025/26 assessment rate of $496.16 per benefit unit.

5.5 Maximum Assessment Rate
The approved maximum assessment rates for the District zones are $118.48 per benefit unit for Zone A, $235.75 per benefit unit for Zone B and $496.16 per benefit unit for Zone C. The District currently has no approved escalation factor for increasing the maximum assessment rates. The maximum assessment rate establishes an approved upper limit on the annual assessment; however, the assessment rate levied by the District may be less than the maximum amount in any given year if not required to meet the budgetary needs for that year.

If the long term budgetary needs of the District would require an increase in the rate greater than the maximum assessment rate in order to meet those needs, then any proposed increase in the maximum assessment rate would require property owner balloting procedures as dictated by Article XIII D. In 2018, property owners received ballots as specified under Assessment Law. All three zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index {SD-CPI). All three zones had a majority protest for the increase, and therefore, failed to pass.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 83-1 15 June 16, 2026, Item #7
APPENDIX A: DISTRICT ASSESSMENT DIAGRAM
The boundaries of the District have been prepared in the format required by the 1972 Act and is on file with the Special Districts Office of the Public Works Department, and by reference is made part of this Engineer's Report. The Assessment Diagram is available for inspection at the Special Districts Office of the Public Works Department, during normal business hours.
~
j
I
City of Poway
City of Poway
LMD 83-1
Hlf!i
2026/27 Engineer's Report -Landscape Maintenance District 83-1 Legend
...... i.,.\C~y Boundary
l_!LMDZoneA
1]LMDZone B
CLMDZoneC
A
June 16, 2026, Item #7
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 83-1 B June 16, 2026, Item #7
APN 314-050-29-00 314-050-30-00 314-050-31-00 314
-050-32-00
314-050-33-00 314-050-34-00 314-050-35-00 314-050-36-00 314-050-37-00 314-050-38-00 314-050-39-00 314-050-40-00 314-050-41-00 314-050 -42-00
314-050-43-00 314-050-44-00 314-050-47-00 314-050-48-00 314-050-49-00 314-050-50-00 314-050-51-00 314-050-52-00 314-050-53-00 314-050-54-00 314 -050-55-00
314-050-56-00 314-050-57-00 314-050-58-00 314-050-59-00 314-050 -60-00
314-050-61-00 314-050-62-00 314-050-63-00 314-050-64-00 314-050-65-00 314-050-66-00 314-050-67-00 314-051-01-00 314-051-02-00 314-051-03-00 314-051-04-00 314-051-05-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
27 of
63 City
of
Poway
Landscape
Maintenance
District
83-1 Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residentia
I
Page
1 of
36 Grand
Total
$118
.48
118
.48
118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118.48 118
.48
118.48 118
.48
118.48 118.48 118
.48
118
.48
118
.48
118.48 118.48 118.48 118
.48
118.48 118
.48
118.48 118.48 118.48 118.48 118.48 118
.48
118
.48
118.48 118.48 118
.48
118
.48
118
.48
118
.48
04/06/2026
04:07:31PM
June 16, 2026, Item #7
APN
314-051-06-00
314-051-07-00
314-051-08-00
314-051-09-00
314-051-10-00
314-051-11-00
314-051-12-00
314-051-13-00
314-051-14-00
314-051-15-00
314-051-16-00
314-051-17-00
314-051-18-00
314-051-19-00
314-051-20-00
314-051-21-00
314-051-22-00
314-051-23-00
314-051-24-00
314-051-25-00
314-051-26-00
314-051-27-00
314-051-28-00
314-051-29-00
314-051-30-00
314-051-31-00
314-052-01-00
314-052-02-00
314-052-03-00
314-052-04-00
314-052-05-00
314-052-06-00
314-052-07-00
314-052-08-00
314-052-09-00
314-052-10-00
314-052-11-00
314-052-12-00
314-052-13-00
314-052-14-00
314-052-15-00
314-052-16-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
28 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residentia I

1.00 Residential

Page 2 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-052-17-00
314-052-18-00
314-052-19-00
314-052-20-00
314-052-21-00
314-052-22-00
314-052-23-00
314-052-24-00
314-052-25-00
314-052-26-00
314-052-27-00
314-052-28-00
314-052-29-00
314-052-30-00
314-052-31-00
314-052-32-00
314-052-33-00
314-052-34-00
314-052-35-00
314-052-36-00
314-052-37-00
314-052-38-00
314-052-39-00
314-052-40-00
314-052-41-00
314-052-42-00
314-161-01-00
314-161-02-00
314-161-03-00
314-161-04-00
314-161-05-00
314-161-06-00
314-161-07-00
314-161-08-00
314-161-09-00
314-161-10-00
314-161-11-00
314-161-12-00
314-161-13-00
314-161-14-00
314-161-15-00
314-161-16-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
29 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 3 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-161-17-00
314-161-18-00
314-161-19-00
314-161-20-00
314-161-21-00
314-161-22-00
314-161-23-00
314-161-24-00
314-161-25-00
314-193-38-01
314-193-38-02
314-193-38-03
314-193-38-04
314-193-38-05
314-193-38-06
314-193-38-07
314-193-38-08
314-193-38-09
314-193-38-10
314-193-38-11
314-193-38-12
314-193-38-13
314-193-38-14
314-193-38-15
314-193-38-16
314-193-38-17
314-193-38-18
314-242-34-00
314-242-35-00
314-242-36-00
314-242-37-00
314-242-38-00
314-242-39-00
314-242-40-00
314-242-41-00
314-242-42-00
314-242-43-00
314-341-01-00
314-341-02-00
314-341-03-00
314-341-04-00
314-341-05-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
30 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residentia I

1.00 Residential

Page 4 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-341-06-00
314-341-07-00
314-341-08-00
314-341-09-00
314-341-10-00
314-341-11-00
314-341-12-00
314-341-13-00
314-341-14-00
314-341-15-00
314-341-16-00
314-341-17-00
314-341-18-00
314-341-19-00
314-341-20-00
314-341-21-00
314-341-22-00
314-341-23-00
314-371-24-00
314-371-25-00
314-371-26-00
314-371-27-00
314-371-28-00
314-371-29-00
314-371-30-00
314-371-31-00
314-371-32-00
314-371-33-00
314-371-34-00
314-371-35-00
314-382-01-00
314-382-02-00
314-382-03-00
314-382-04-00
314-382-05-00
314-382-06-00
314-382-07-00
314-382-08-00
314-382-09-00
314-382-10-00
314-382-11-00
314-382-12-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
31 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 5 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-382-13-00
314-382-14-00
314-382-15-00
314-382-16-00
314-382-17-00
314-382-18-00
314-382-19-00
314-382-20-00
314-382-21-00
314-382-22-00
314-382-23-00
314-382-24-00
314-382-25-00
314-382-26-00
314-382-27-00
314-382-28-00
314-631-01-00
314-631-02-00
314-631-03-00
314-631-04-00
314-631-05-00
314-631-06-00
314-631-07-00
314-631-08-00
314-631-09-00
314-631-10-00
314-631-11-00
314-631-12-00
314-631-13-00
314-631-14-00
314-631-15-00
314-631-16-00
314-631-17-00
314-631-18-00
314-631-19-00
314-631-20-00
314-631-21-00
314-631-22-00
314-631-23-00
314-632-01-00
314-632-02-00
314-632-03-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
32 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 6 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-632-04-00
314-632-05-00
314-632-06-00
314-632-07-00
314-632-08-00
314-632-09-00
314-632-10-00
314-632-11-00
314-632-12-00
314-632-13-00
314-632-14-00
314-632-15-00
314-632-16-00
314-632-17-00
314-632-18-00
314-632-19-00
314-632-20-00
314-632-21-00
314-632-22-00
314-632-23-00
314-632-24-00
314-632-25-00
314-632-26-00
314-632-27-00
314-632-28-00
314-632-29-00
314-632-30-00
314-632-31-00
314-632-32-00
314-632-33-00
314-632-34-00
314-632-35-00
314-632-36-00
314-632-37-00
314-632-38-00
314-632-39-00
314-632-40-00
314-632-41-00
314-632-42-00
314-632-43-00
314-632-44-00
314-660-01-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
33 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 7 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-660-02-00
314-660-03-00
314-660-04-00
314-660-05-00
314-660-06-00
314-660-07-00
314-660-08-00
314-660-09-00
314-660-10-00
314-660-11-00
314-660-12-00
314-660-13-00
314-660-14-00
314-660-15-00
314-660-16-00
314-660-17-00
314-660-18-00
314-660-19-00
314-660-20-00
314-660-21-00
314-660-22-00
314-660-23-00
314-660-24-00
314-660-25-00
314-660-26-00
314-660-27-00
314-660-28-00
314-660-29-00
314-660-30-00
314-670-17-00
314-670-18-00
314-670-19-00
314-670-20-00
314-670-21-00
314-670-22-00
314-670-23-00
314-670-24-00
314-670-25-00
314-670-26-00
314-670-27-00
314-670-28-00
314-670-29-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
34 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 8 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-670-30-00
314-670-31-00
314-670-32-00
314-670-33-00
314-670-34-00
314-670-35-00
314-670-36-00
314-670-37-00
314-670-38-00
314-670-39-00
314-670-40-00
314-670-41-00
314-670-42-00
314-670-43-00
314-670-44-00
314-670-45-00
314-670-50-00
314-670-51-00
314-670-58-00
314-670-60-00
314-670-62-00
314-670-66-00
314-670-68-00
314-670-70-00
314-670-7 4-00
314-681-01-00
314-681-02-00
314-681-03-00
314-681-04-00
314-681-05-00
314-681-06-00
314-681-07-00
314-681-08-00
314-681-09-00
314-681-10-00
314-681-11-00
314-681-12-00
314-681-13-00
314-681-14-00
314-681-15-00
314-681-16-00
314-681-17-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
35 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00· Residential

1.00 Residential

Page 9 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-681-18-00
314-681-19-00
314-681-20-00
314-681-21-00
314-681-22-00
314-681-23-00
314-681-24-00
314-681-25-00
314-681-26-00
314-681-27-00
314-681-28-00
314-681-29-00
314-681-30-00
314-681-31-00
314-681-32-00
314-681-33-00
314-681-34-00
314-681-35-00
314-681-36-00
314-681-37-00
314-681-38-00
314-681-39-00
314-682-01-00
314-682-02-00
314-682-03-00
314-682-04-00
314-682-05-00
314-682-06-00
314-682-07-00
314-682-08-00
314-682-09-00
314-682-10-00
314-682-14-00
314-682-15-00
314-682-16-00
314-682-17-00
314-682-18-00
314-682-19-00
314-682-20-00
314-682-23-00
314-690-16-00
314-690-17-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
36 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 -Residential

1.00 Residential

Page 10 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-690-18-00
314-690-19-00
314-690-20-00
314-690-21-00
314-690-22-00
314-690-23-00
314-690-24-00
314-690-25-00
314-690-26-00
314-690-27-00
314-701-01-00
314-701-02-00
314-701-03-00
314-701-04-00
314-701-05-00
314-701-06-00
314-701-07-00
314-701-08-00
314-701-09-00
314-701-10-00
314-701-11-00
314-701-12-00
314-701-13-00
314-701-14-00
314-701-15-00
314-701-16-00
314-701-17-00
314-701-18-00
• 314-701-19-00
314-701-20-00
314-701-21-00
314-701-22-00
314-701-23-00
314-701-24-00
314-701-25-00
314-701-26-00
314-701-27-00
314-701-28-00
314-701-29-00
314-701-30-00
314-701-31-00
314-701-32-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
37 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 11 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-701-33-00
314-701-34-00
314-701-35-00
314-701-36-00
314-701-37-00
314-701-38-00
314-701-39-00
314-701-40-00
314-701-41-00
314-701-42-00
314-701-43-00
314-701-44-00
314-701-45-00
314-701-46-00
314-701-47-00
314-701-48-00
314-701-49-00
314-701-50-00
314-701-51-00
314-701-52-00
314-701-53-00
314-701-54-00
314-702-01-00
314-702-02-00
314-702-03-00
314-702-04-00
314-702-05-00
314-702-06-00
314-702-07-00
314-702-08-00
314-702-09-00
314-702-10-00
314-702-11-00
314-702-12-00
314-702-13-00
314-702-14-00
314-702-15-00
314-702-16-00
314-702-17-00
314-702-18-00
314-702-19-00
314-702-20-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
38 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residentia I

1.00 Residential

Page 12 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-702-21-00
314-702-22-00
314-702-23-00
314-702-24-00
314-702-25-00
314-702-26-00
314-702-27-00
314-702-28-00
314-702-29-00
314-702-30-00
314-702-31-00
314-702-32-00
314-702-33-00
314-702-34-00
314-702-35-00
314-702-36-00
314-702-37-00
314-702-38-00
314-702-39-00
314-702-40-00
314-702-41-00
314-702-42-00
314-702-43-00
314-702-44-00
314-702-45-00
314-702-46-00
314-702-47-00
314-702-48-00
314-702-49-00
314-702-50-00
314-702-51-00
314-702-52-00
314-702-53-00
314-703-01-00
314-703-02-00
314-703-03-00
314-703-04-00
314-703-05-00
314-703-06-00
314-703-07-00
314-703-08-00
314-703-09-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
39 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 13 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-703-10-00
314-703-11-00
314-703-12-00
314-703-13-00
314-703-14-00
314-703-15-00
314-703-16-00
314-703-17-00
314-703-18-00
314-703-19-00
314-703-20-00
314-703-21-00
314-703-22-00
314-703-23-00
314-703-24-00
314-703-25-00
314-703-26-00
314-703-27-00
314-703-28-00
314-703-29-00
314-703-30-00
314-703-31-00
314-703-32-00
314-703-33-00
314-703-34-00
314-703-35-00
314-703-36-00
314-703-37-00
314-703-38-00
314-703-39-00
314-703-40-00
314-703-41-00
314-703-42-00
314-703-43-00
314-703-44-00
314-703-45-00
314-703-46-00
314-703-47-00
314-703-48-00
314-703-49-00
314-703-50-00
314-703-51-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
40 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 14 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-703-52-00
314-703-53-00
314-703-54-00
314-703-55-00
314-703-56-00
314-711-01-00
314-711-02-00
314-711-03-00
314-711-04-00
314-711-05-00
314-711-06-00
314-711-07-00
314-711-08-00
314-711-09-00
314-711-10-00
314-711-11-00
314-711-12-00
314-711-13-00
314-711-14-00
314-711-15-00
314-711-16-00
314-711-17-00
314-711-18-00
314-711-19-00
314-711-20-00
314-711-21-00
314-711-22-00
314-711-23-00
314-711-24-00
314-711-25-00
314-711-26-00
314-711-27-00
314-721-01-00
314-721-02-00
314-721-03-00
314-721-04-00
314-721-05-00
314-721-06-00
314-721-07-00
314-721-08-00
314-721-09-00
314-721-10-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
41 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 15 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-721-11-00
314-721-12-00
314-721-13-00
314-721-14-00
314-721-15-00
314-721-16-00
314-721-17-00
314-721-18-00
314-721-19-00
314-721-20-00
314-721-21-00
314-721-22-00
314-721-23-00
314-721-24-00
314-721-25-00
314-721-26-00
314-721-27-00
314-721-28-00
314-721-29-00
314-721-30-00
314-721-31-00
314-721-32-00
314-721-33-00
314-721-34-00
314-721-35-00
314-721-36-00
314-721-37-00
314-721-38-00
314-721-39-00
314-722-01-00
314-722-02-00
314-722-03-00
314-722-04-00
314-722-05-00
314-722-06-00
314-722-07-00
314-722-08-00
314-722-09-00
314-722-10-00
314-722-11-00
314-722-12-00
314-722-13-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
42 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residential'

1.00 Residential

Page 16 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-722-14-00
314-722-15-00
314-722-16-00
314-722-17-00
314-722-18-00
314-722-19-00
314-722-20-00
314-722-21-00
314-722-22-00
314-722-23-00
314-722-24-00
314-722-25-00
314-722-26-00
314-722-27-00
314-722-28-00
314-722-29-00
314-722-30-00
314-722-31-00
314-722-32-00
314-722-33-00
314-722-34-00
314-722-35-00
314-722-36-00
314-722-37-00
314-722-38-00
314-722-39-00
314-722-40-00
314-731-01-00
314-731-02-00
314-731-03-00
314-731-04-00
314-731-05-00
314-731-06-00
314-731-07-00
314-731-08-00
314-731-09-00
314-731-10-00
314-731-11-00
314-731-12-00
314-731-13-00
314-7 31-14-00
314-731-15-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
43 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 17 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-731-16-00
314-731-17-00
314-731-18-00
314-731-19-00
314-731-20-00
314-731-21-00
314-731-22-00
314-731-23-00
314-731-24-00
314-731-25-00
314-731-26-00
314-731-27-00
314-731-28-00
314-731-29-00
314-732-01-00
314-732-02-00
314-732-03-00
314-732-04-00
314-732-05-00
314-732-06-00
314-732-07-00
314-732-08-00
314-732-09-00
314-732-10-00
314-732-11-00
314-732-12-00
314-732-13-00
314-732-14-00
314-732-15-00
314-732-16-00
314-732-17-00
314-732-18-00
314-732-19-00
314-732-20-00
314-732-21-00
314-732-22-00
314-732-23-00
314-732-24-00
314-732-25-00
314-732-26-00
314-732-27-00
314-732-28-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
44 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residential
-1.00 Residential

1.00 Residential

Page 18 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-732-29-00
314-732-30-00
314-732-31-00
314-732-32-00
314-732-33-00
314-732-34-00
314-732-35-00
314-732-36-00
314-732-37-00
314-732-38-00
314-732-39-00
314-732-40-00
314-732-41-00
314-732-42-00
314-741-01-00
314-741-02-00
314-741-03-00
314-741-04-00
314-7 41-05-00
314-741-06-00
314-741-07-00
314-741-08-00
314-741-09-00
314-741-10-00
314-741-11-00
314-741-12-00
314-741-13-00
314-741-14-00
314-741-15-00
314-741-16-00
314-741-17-00
314-741-18-00
314-741-19-00
314-741-20-00
314-741-21-00
314-741-22-00
314-741-23-00
314-741-24-00
314-741-25-00
314-741-26-00
314-741-27-00
314-741-28-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
45 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 19 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-741-29-00
314-741-30-00
314-741-31-00
314-741-32-00
314-741-33-00
314-741-34-00
314-741-35-00
314-741-36-00
314-741-37-00
314-741-38-00
314-741-39-00
314-741-40-00
314-741-41-00
314-741-42-00
314-741-43-00
314-741-44-00
314-741-45-00
314-741-46-00
314-741-47-00
314-741-48-00
314-741-49-00
314-741-50-00
314-7 41-51-00
314-741-52-00
314-742-01-00
314-742-02-00
314-742-03-00
314-742-04-00
314-742-05-00
314-742-06-00
314-742-07-00
314-742-12-00
314-742-13-00
314-742-14-00
314-742-15-00
314-742-16-00
314-742-17-00
314-742-18-00
314-742-19-00
314-742-20-00
314-742-21-00
314-742-22-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
46 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 20 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-742-23-00
314-742-24-00
314-742-25-00
314-742-26-00
314-742-27-00
314-742-28-00
314-742-29-00
314-742-30-00
314-742-31-00
314-742-32-00
314-742-33-00
314-742-34-00
314-742-35-00
314-742-36-00
314-742-37-00
314-742-38-00
314-742-39-00
314-742-40-00
314-742-41-00
314-742-42-00
314-742-43-00
314-742-44-00
314-742-45-00
314-742-46-00
314-742-47-00
314-742-48-00
314-742-49-00
314-742-50-00
314-742-51-00
314-742-52-00
314-742-53-00
314-742-54-00
314-743-01-00
314-743-02-00
314-7 43-03-00
314-743-04-00
314-743-05-00
314-743-06-00
314-743-07-00
314-743-08-00
314-7 43-09-00
314-743-10-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
47 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residen\ial

1.00 Residential

Page 21 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-743-11-00
314-743-12-00
314-7 43-13-00
314-743-14-00
314-7 43-15-00
314-743-16-00
314-743-17-00
314-743-18-00
314-743-19-00
314-743-20-00
314-743-21-00
314-743-22-00
314-743-23-00
314-743-24-00
314-743-25-00
314-743-26-00
314-743-27-00
314-743-28-00
314-743-29-00
314-743-30-00
314-743-31-00
314-743-32-00
314-743-33-00
314-743-34-00
314-743-35-00
314-743-36-00
314-743-37-00
314-743-38-00
314-750-01-00
314-750-02-00
314-750-03-00
314-750-04-00
314-750-05-00
314-750-06-00
314-750-07-00
314-750-08-00
314-750-09-00
314-750-10-00
314-750-11-00
314-750-12-00
314-750-13-00
314-750-14-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
48 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 22 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-750-15-00
314-750-16-00
314-750-17-00
314-750-18-00
314-750-19-00
314-750-20-00
314-750-21-00
314-750-22-00
314-750-23-00
314-750-24-00
314-750-25-00
314-750-26-00
314-750-27-00
314-750-28-00
314-750-29-00
314-750-30-00
314-750-31-00
314-750-32-00
314-750-33-00
314-750-34-00
314-750-35-00
314-750-36-00
314-750-37-00
314-750-38-00
314-750-39-00
314-750-41-00
314-761-01-00
314-761-02-00
314-761-03-00
314-761-04-00
314-761-05-00
314-761-06-00
314-761-07-00
314-761-08-00
314-761-09-00
314-761-10-00
314-761-11-00
314-761-13-00
314-761-14-00
314-761-15-00
314-761-16-00
314-761-17-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
49 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 23 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-761-18-00
314-761-19-00
314-761-20-00
314-761-21-00
314-761-22-00
314-761-23-00
314-761-24-00
314-761-25-00
314-761-26-00
314-761-27-00
314-761-28-00
314-761-29-00
314-761-30-00
314-761-31-00
314-761-32-00
314-761-33-00
314-761-34-00
314-761-35-00
314-761-36-00
314-761-37-00
314-761-38-00
314-761-39-00
314-761-40-00
314-761-41-00
314-761-42-00
314-761-43-00
314-761-44-00
314-761-45-00
314-761-46-00
314-761-47-00
314-761-48-00
314-761-49-00
314-761-50-00
314-761-51-00
314-762-01-00
314-762-02-00
314-762-03-00
314-762-04-00
314-762-05-00
314-762-06-00
314-762-07-00
314-762-08-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
50 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 24 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-762-09-00
314-762-10-00
314-762-11-00
314-762-12-00
314-762-13-00
314-762-14-00
314-762-15-00
314-762-16-00
314-762-17-00
314-762-18-00
314-762-19-00
314-762-20-00
314-762-22-00
314-771-01-00
314-771-02-00
314-771-03-00
314-771-04-00
314-771-05-00
314-771-06-00
314-771-07-00
314-771-08-00
314-771-09-00
314-771-10-00
314-771-11-00
314-771-12-00
314-771-13-00
314-771-14-00
314-771-15-00
314-771-16-00
314-771-17-00
314-771-18-00
314-771-19-00
314-771-20-00
314-771-21-00
314-771-22-00
314-771-23-00
314-771-24-00
314-771-25-00
314-771-26-00
314-771-27-00
314-771-28-00
314-771-29-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
51 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 25 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-771-30-00
314-771-31-00
314-772-01-00
314-772-02-00
314-772-03-00
314-772-04-00
314-772-05-00
314-772-06-00
314-772-07-00
314-772-08-00
314-772-09-00
314-772-10-00
314-772-11-00
314-772-12-00
314-772-13-00
314-772-14-00
314-772-15-00
314-772-16-00
314-772-17-00
314-772-18-00
314-772-19-00
314-772-20-00
314-772-21-00
314-772-22-00
314-772-23-00
314-772-24-00
314-772-25-00
314-772-26-00
314-772-27-00
314-772-28-00
314-772-29-00
314-772-30-00
314-780-01-00
314-780-02-00
314-780-03-00
314-780-04-00
314-780-05-00
314-780-06-00
314-780-07-00
314-780-08-00
314-780-09-00
314-780-10-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
52 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 26 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
•
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-780-11-00
314-780-12-00
314-780-13-00
314-780-14-00
314-780-15-00
314-780-16-00
314-780-17-00
314-780-18-00
314-780-19-00
314-780-20-00
314-780-21-00
314-780-22-00
314-780-23-00
314-780-24-00
314-780-25-00
314-780-26-00
314-780-27-00
314-780-28-00
314-780-29-00
314-780-30-00
314-780-31-00
314-780-32-00
314-780-33-00
314-791-01-00
314-791-02-00
314-791-03-00
314-791-04-00
314-791-05-00
314-791-06-00
314-791-07-00
314-791-08-00
314-791-09-00
314-791-10-00
314-791-11-00
314-791-12-00
314-791-13-00
314-791-14-00
314-791-15-00
314-791-16-00
314-791-17-00
314-791-18-00
314-791-19-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
53 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 27 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
• 118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-791-20-00
314-791-21-00
314-791-22-00
314-791-23-00
314-791-24-00
314-791-25-00
314-791-26-00
314-791-27-00
314-791-28-00
314-791-29-00
314-791-30-00
314-791-31-00
314-791-32-00
314-791-33-00
314-792-01-00
314-792-02-00
314-792-03-00
314-792-04-00
314-792-05-00
314-792-06-00
314-792-07-00
314-792-08-00
314-792-09-00
314-792-10-00
314-792-11-00
314-792-12-00
314-792-13-00
314-792-14-00
314-792-15-00
314-792-16-00
314-792-17-00
314-792-18-00
314-792-19-00
314-792-20-00
314-792-21-00
314-792-22-00
314-792-23-00
314-792-24-00
314-792-25-00
314-792-26-00
314-792-27-00
314-792-28-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
54 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 28 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-792-29-00
314-792-30-00
314-792-31-00
314-792-32-00
314-792-33-00
314-792-34-00
314-792-35-00
314-792-36-00
314-792-37-00
314-801-01-00
314-801-02-00
314-801-03-00
314-801-04-00
314-801-05-00
314-801-06-00
314-801-07-00
314-801-08-00
314-801-09-00
314-801-10-00
314-801-11-00
314-801-12-00
314-801-13-00
314-801-14-00
314-801-17-00
314-801-18-00
314-801-19-00
314-801-20-00
314-801-21-00
314-801-23-00
314-801-26-00
314-802-01-00
314-802-02-00
314-802-06-00
314-802-07-00
314-802-11-00
314-811-01-00
314-811-02-00
314-811-03-00
314-811-04-00
314-811-05-00
314-811-06-00
314-811-07-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
55 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 29 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-811-08-00
314-811-09-00
314-811-10-00
314-811-11-00
314-811-12-00
314-811-13-00
314-811-14-00
314-811-15-00
314-811-16-00
314-811-19-00
314-811-20-00
314-811-21-00
314-811-22-00
314-811-23-00
314-811-24-00
314-811-25-00
314-811-26-00
314-811-27-00
314-811-28-00
314-811-29-00
314-811-30-00
314-811-31-00
314-811-32-00
314-812-01-00
314-812-02-00
314-812-03-00
314-812-04-00
314-812-05-00
314-812-06-00
314-812-07-00
314-812-08-00
314-812-09-00
314-812-10-00
314-812-11-00
314-812-12-00
314-812-13-00
314-812-14-00
314-812-15-00
314-812-16-00
314-812-17-00
314-812-18-00
314-812-19-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
56 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 30 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-812-20-00
314-812-23-00
314-812-24-00
314-812-25-00
314-812-26-00
314-812-27-00
314-812-28-00
314-812-29-00
314-812-30-00
314-812-31-00
314-812-32-00
314-812-34-00
314-812-35-00
314-820-01-00
314-820-02-00
314-820-03-00
314-820-04-00
314-820-05-00
314-820-06-00
314-820-07-00
314-820-08-00
314-820-09-00
314-820-10-00
314-820-11-00
314-820-12-00
314-820-13-00
314-820-14-00
314-820-15-00
314-820-16-00
314-820-17-00
314-820-18-00
314-820-19-00
314-820-20-00
314-820-21-00
314-820-29-00
314-820-30-00
314-820-31-00
314-820-32-00
314-860-01-00
314-860-02-00
314-860-03-00
314-860-04-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
57 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 31 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-860-05-00
314-860-06-00
314-860-07-00
314-860-08-00
314-860-09-00
314-860-10-00
314-860-11-00
314-860-12-00
314-860-13-00
314-860-14-00
317-111-21-00
317-111-22-00
317-111-23-00
317-111-24-00
317-111-25-00
317-111-26-00
317-111-27-00
317-111-28-00
317-111-29-00
317-111-30-00
317-111-31-00
317-111-32-00
317-111-33-00
317-111-34-00
317-111-35-00
317-111-36-00
321-303-22-00
321-303-23-00
321-303-24-00
321-303-25-00
321-303-26-00
321-303-27-00
321-303-28-00
321-303-29-00
321-303-30-00
321-303-31-00
321-303-32-00
321-303-33-00
321-390-01-00
321-390-02-00
321-390-03-00
3 21-3 90-04-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
58 of 63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residentia I

1.00 Residential

Page 32 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
118.48
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
321-390-05-00
321-390-06-00
321-390-07-00
321-390-08-00
321-390-09-00
321-390-10-00
321-390-11-00
321-390-12-00
321-390-13-00
321-390-14-00
321-390-15-00
321-390-16-00
321-390-17-00
321-390-18-00
321-390-19-00
321-390-20-00
321-390-21-00
321-390-22-00
321-390-23-00
321-390-24-00
321-390-25-00
321-390-26-00
321-390-27-00
321-390-28-00
321-390-29-00
321-390-30-00
321-390-31-00
321-390-32-00
321-390-33-00
321-390-34-00
321-390-35-00
321-390-36-00
321-390-37-00
321-390-38-00
321-390-39-00
321-390-40-00
321-390-41-00
321-390-42-00
321-390-43-00
321-390-44-00
321-390-45-00
321-390-46-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
59 of63
City of Poway
Landscape Maintenance District 83-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 33 of 36 ends

1.00 Residential

1.00 Residential
1,391.00

Page 34 of 36 ends

Grand Total
118.48
118.48
118.48
118.48
118.48
$164,805.68
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-632-47-00
314-670-72-00
314-710-17-00
314-710-22-00
314-710-29-00
314-710-30-00
314-710-32-00
314-710-33-00
314-710-35-00
314-710-36-00
314-710-37-00
314-710-38-00
314-710-39-00
314-710-40-00
314-710-41-00
15 Accounts
Slight variances may occur due to rounding
Copyright© 2013 by NBS
61 of 63
City of Poway
Landscape Maintenance District 83-1 Zone B
2026/27 Assessment Roll
EBU Landuse

3.12 NonResidential

5.40 NonResidential

2.84 NonResidential

3.32 NonResidential

2.40 NonResidential

4.84 NonResidential

10.88 NonResidential

3.12 NonResidential

7.00 NonResidential

1.16 Non Residential

15.16 NonResidential

1.64 NonResidential

3.84 NonResidential

31.60 NonResidential

2.20 NonResidential

98.52

Page 35 of 36 ends

Grand Total
$735.54
1,273.04
669.52
782.68
565.80
1,141.02
2,564.96
735.54
1,650.24
273.46
3,573.96
386.62
905.28
7,449.70
518.64
$23,226.00
04/06/2026 04:07:31PM
June 16, 2026, Item #7
APN
314-830-01-00
314-830-02-00
314-830-03-00
314-830-04-00
314-830-05-00
314-830-06-00
314-830-07-00
314-830-08-00
314-830-09-00
314-830-10-00
314-830-11-00
314-830-12-00
314-830-13-00
314-830-14-00
314-830-15-00
314-830-16-00
314-830-17-00
314-830-18-00
314-830-19-00
314-830-20-00
314-830-21-00
314-830-22-00
314-830-23-00
314-830-24-00
314-830-25-00
314-830-26-00
26 Accounts
LMD Total: 1,432 Total Accounts
Slight variances may occur due to rounding
Copyright© 2013 by NBS
62 of 63
City of Poway
Landscape Maintenance District 83-1 Zone C
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

26.00 1,515.52

Page 36 of 36 ends

Grand Total
$496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
496.16
$12,900.16
$200,931.84
04/06/2026 04:07:31PM
June 16, 2026, Item #7
City of
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ATTACHMENT C
Twin Peaks Rd
Poway Rd

Poway City CouncilJune 16, 2026

Poway City Council
June 16, 2026