Item 8 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments within Poway LMD 86-1 for FY 2026-27 & Set Date for Public Hearing

June 16, 2026, Item #8
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

June 16, 2026
Honorable Mayor and Members of the City Cwcil
Eric Heidemann, Director of Public Works ~
Danielle McIntosh, Public Works Operations Manag~
(858) 668-4729 or [email protected]
Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments within Poway Landscape Maintenance District 86-1 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 86-1 (LM D 86-1) for the purpose of maintaining LM D 86-1 '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 for LMD 86-1 Zone A is proposed to remain unchanged at the FY 2025-26 rate of $243.04 per benefit unit per year. LMD 86-1 Zone B contains one non-residential parcel that contributes in-lieu assessments by providing equivalent maintenance services for LMD 86-1 improvements within the adjacent public right-of-way.

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 86-1, 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:

LM D 86-1 was formed on June 12, 1986, to maintain landscape improvements required as conditions of approval for the various subdivisions included within the boundaries of LMD 86-1. A map showing 1 of48
June 16, 2026, Item #8
LMD 86-1's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-1 as a condition of property development either through the final map process or by Council Resolution.

LM D 86-1 Zone A includes the following residential developments:

TRACT PROJECT NAME
TTMs 4090R,4091R,4092R,4093R Bridlewood
TTM 3545 Piedmont Park
TTM 4158 Stone Canyon Ranch
TTM 84-08 The Grove
TTM 89-13 Old Coach Collection
TTM 89-13R The Heritage, Phase I, Unit I
TTM 89-13R The Heritage, Phase I, Unit Ill
TTM 89-13R The Heritage, Phase I, Unit IV
TTM 98-02 North Point
TTM 99-03 Vision Homes
MDRA 98-71 Kennedy Family Trust
MDRA 01-38 Wells Trust
MDRA 05-59 Garczynski
TTM 00-02 Malone
TTM 02-01 BBA Partners
PM 15384 (par 1, 2, 3 and 4) Custom Homes
MAP 15725 Milpitas-Fleming Associates
ROS 4063 Seaman Gregg
TTM 86-01 Huntington Gate, I and II
MDRA 04-02 Sedehi/Fard
TTM 87-05 Serenata
TTM 88-15 Green Valley Estates
LMD 86-1 Zone B includes the following non-residential development:

TRACT PROJECT NAME
TPM 90-06 LDS Poway Chapel
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 $243.04 ($20.25 per month) per benefit unit per year. There are currently 946 residential parcels proposed to be assessed within LMD 86-1 Zone A.

On September 8, 1992, the City Council approved an agreement whereby the Church of Latter-Day Saints (LDS Poway Chapel) is to maintain the LM D 86-1 improvements adjacent to and constructed by 2 of48
June 16, 2026, Item #8
the church. Zone B will have no assessment levied, as the LDS Poway Chapel has agreed to maintain the rights-of-way bordering their property in perpetuity. In addition, Green Valley Estates is currently maintaining the landscaping along Lake Poway Road by an agreement with its homeowners' association.

No new parcels were added to LMD 86-1 during FY 2026-27. Only those properties receiving special benefit are included on LMD 86-1's assessment roll.

In 2018, the City initiated proceedings to form a proposed Landscape Maintenance District (referred to as LMD 18-2) within the boundaries of existing LMD 86-1. The proposed district, LMD 18-2, would have added properties that previously were not assessed and established different benefit zones, and increased the assessments currently imposed on properties within existing LMD 86-1. Property owners within the proposed district, LMD 18-2, received ballots for a proposed increase as specified under assessment law. The proposed district, LMD 18-2, 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 18-2, 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 86-1 currently has no approved escalation factor for increasing the maximum assessment rate.

The failure of an assessment increase by ballot for LMD 86-1 in FY 2017-18 led to a reduction in maintenance services. Service levels for landscape maintenance are at service level B. Service level B 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 86-1 Zone A on a bi-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 86-1 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 86-1 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. 3 of48
June 16, 2026, Item #8
Environmental Review:

This action is not subject to review under the California Environmental Quality Act (CEQA).

Fiscal Impact:

LMD 86-1 does not include a voter-approved inflater which puts pressure on service levels as expenses increase over time due to inflation while revenues do not. The assessment rate shall remain unchanged at the FY 2025-26 rate. Revenues collected at $243.04 per benefit unit per year for Zone A, an estimated total of $229,916, will be used for LMD 86-1's maintenance costs during FY 2026-27. A General Fund contribution of $63,670 for Zone A 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 86-1 Map
Stevens
Assistant City Manager
4 of48
Reviewed By:

Alan Fenstermacher
City Attorney
Approved By:

Chri~
City Manager
June 16, 2026, Item #8
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 86-1 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 86-1 for the purpose of maintaining, servicing, and operating public landscape facilities located within the territory comprised of said District as shown in the Engineer's Report, included in the staff report as Attachment B, that is on file in the Office of the City Clerk, pursuant to the Landscape and Lighting Act of 1972; WHEREAS, assessments will not increase from the Fiscal Year 2025-26 assessment rate of $243.04 per benefit unit per year;
WHEREAS, under Article XIII D, Section 4 of the California Constitution, a City general benefit contribution has been calculated as the average General Fund expenditure on a per square foot basis for the maintenance of landscaped medians and rights-of-way. The total general benefit contribution for Landscape Maintenance District 86-1 has been calculated to be $63,670; 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 86-1 for Fiscal Year 2026-27 included in the staff report as Attachment B.

SECTION 3: Notice is hereby given that a public hearing is scheduled in the regular meeting place of the City Council, being the Council Chambers, City Hall, on the following date and time:

Tuesday, July 21, 2026, at 7:00 p.m.

At that time, this legislative body will hear protests or objections in reference to the annual levy of assessments and to any other matters contained in this resolution. Any persons who wish to object to the proceedings or the annual levy should file a written protest with the City Clerk prior to the time set for the public hearing. If there is a majority protest against the levy of an annual assessment that is increased from the previous year, the proposed increase in the assessments 5 of48 ATTACHMENT A
June 16, 2026, Item #8
Resolution No. 26-

Page 2 ends

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

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

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

AYES:

NOES:

ABSTAINED:

ABSENT:

DISQUALIFIED:

Steve Vaus, Mayor
ATTEST:

Carrie Gallagher, CMC, City Clerk
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June 16, 2026, Item #8
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CITY OF POWAY
2026/27 Engineer's Report For:

Landscape Maintenance District 86-1
May 2026
Prepared by:
helping communities
fund tomorrow
nbsgov.com ATTACHMENT B
June 16, 2026, Item #8
8 of48

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 86-1
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 #8

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

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

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

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

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

5.4 Assessment Methodology ..................................................................................... 12.

5.5 Maximum Assessment Rate .................................................................................. 13 APPENDIX A: District Assessment Diagram ............................................................................. A APPENDIX B: 2026/27 Assessment Roll .................................................................................. B 9 of48
June 16, 2026, Item #8

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 86-1 (the "District") for Fiscal Year 2026/27, in accordance with Article 4 of Chapter 1 of the Act and Article XIII D of the California Constitution. The report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the administration, maintenance, operations and servicing of the improvements for Fiscal Year 2026/27, the diagram for the District, showing the area and properties to be assessed, and assessing the net amount upon the assessable lots and/or parcels within the District in proportion to the special benefit received.

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

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

ONss·
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City of Poway
John G. Egan, P. E.

Assessment Engineer
2026/27 Engineer's Report -Landscape Maintenance District 86-1 1 June 16, 2026, Item #8

2. INTRODUCTION

2.1 Background
The City annually levies and collects special assessments in order to maintain the improvements within the District, formed June 12, 1986, pursuant to the City of Poway Resolution No. 00-034 (Policies for Landscape Maintenance Districts) and the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "1972 Act"), in compliance with the California Constitution Article XIII D ("Article XIII D"). The 1972 Act and Article XIII Dare collectively referred to herein as "Assessment Law".

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

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

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

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

ONBs·
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June 16, 2026, Item #8
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 86-1 3 12 of 48
June 16, 2026, Item #8
• 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-
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June 16, 2026, Item #8
• 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·
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June 16, 2026, Item #8

3. PLANS AND SPECIFICATIONS

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

On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District 86-1 was divided into two subzones: 86-1 Zone A ("Zone A") for residential and 86-1 Zone B ("Zone B") for commercial.

Assessments for Zone A will be calculated by applying the zones' approved applied assessment rate times the total units within each District zone. The Church of Latter Day Saints ("LDS Poway Chapel") is the only parcel within Zone B. By agreement, this parcel is maintained by the church for perpetuity at no cost to the District.

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

Zone A is comprised of 946 residential parcels within the following developments:

Tract Project Name
TIMs 4090R, 4091R, 4092R, 4093R
TIM 3545
TIM 4158
TIM 84-08
TIM 89-13
TIM 89-13R
TIM 89-13R
TIM 89-13R
TIM 98-02
TIM 99-03
MDRA 98-71
MDRA 01-38
MORA 05-59
TIM 00-02
TIM 02-01
PM 15384 (Par 1, 2, 3 and 4)
MAP 15725
ROS 4063
TIM 86-01
MORA 04-02
TIM 87-05
TIM 88-15
Bridlewood
Piedmont Park
Stone Canyon Ranch
The Grove
Old Coach Collection
The Heritage, Phase I, Unit I
The Heritage, Phase I, Unit Ill
The Heritage, Phase I, Unit IV
North Point
Vision Homes
Kennedy Family Trust
Wells Trust
Garczynski
Malone
BBA Partners
Custom Homes
Milpitas-Fleming Associates
Seaman Gregg
Huntington Gate, I and II
Sedehi/Fard
Serenata
Green Valley Estates
Zone Bis comprised of 1 non-residential parcel within the following development:
thi4Hfrini·~
TPM90-06WSPowayhapel
City of Poway
2026/27 Engineer's Report -Landscape Maintenance District 86-1 6 June 16, 2026, Item #8

3.2 Description of the District Improvements
The work and improvements proposed to be undertaken by the City and the cost thereof paid from the levy of the annual assessment provide special benefit to assessor parcels within the District defined in the Method of Apportionment herein. Consistent with the 1972 Act, the improvements are generally described as follows:
• The improvements to be maintained by the District are defined as landscape improvements within the rights-of-way and open space areas associated with the development of the subdivisions and parcels within the District. The improvements are considered to be either installed in direct connection with the development of those properties or were installed for the benefit of those properties as a result of property development or potential development of those properties and were considered necessary for the development of those properties to their full and best use. These improvement areas within the District may include but are not limited to landscaping adjacent to the developments along portions of Espola Road, Titan Way, Painted Desert Road, Woodland Parkway, Summer Sage Road, Lake Poway Road, Riparian Road, Sunset Drive, Del Poniente Road and Twin Peaks Road. Some of the District improvement areas are currently maintained by the adjacent property owner or property owners through a homeowners association where property owners are not assessed for the maintenance of those improvements.
• 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 City's responsibilities, 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.

Zone A is within Service Level B for Fiscal Year 2026/27.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-1 7 June 16, 2026, Item #8

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
Administration14l
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
2024/25(1)
$102,136
$139,442
$38,466
$280,044
$60,130
$231,532
$14,147
$205
$306,014
954
954
954
$243.04
$243.04
$144,825
($18,683)
$15,452
$141,594
$410,805
$18,683
$429,488
(4) Includes cost allocation City staff support services.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-1 Fiscal Vear Fiscal Vear
2025/26(2) 2026/2713)
$120,429 $112,186
$152,738 $139,733
$61,998 $61,998
$335,165 $313,917
$61,998 $63,670
$230,888 $229,916
$5,583 $9,865
$19,983 $10,094
$318,452 $313,545
950 946
950 946
950 946
$243.04 $243.04
$243.04 $243.04
$141,594 $150,169
$7,306 $7,162
$1,269 ($372)
$150,169 $156,959
$429,488 $422,182
($7,313) ($7,162)
$422,175 $415,020
8 June 16, 2026, Item #8

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 ofthe 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 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 86-1 9 June 16, 2026, Item #8

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
86-1
10 June 16, 2026, Item #8

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-way, 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.

Landscape Element Quantity
Landscaped Rights-of-Way (R/W) 370,369 Sq. Ft.

Landscaped Rights-of-Way with Soundwall 2,275 Sq. Ft.

Landscaped Medians 8,929 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-way 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-way,
$0.4127 per square foot for landscape rights-of-way 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.
370,369 Sq. Ft. Landscaped Rights-of-Way X $0.1615 = $59,830.46 2,275 Sq. Ft. Landscaped with Soundwall X $0.4127 = 367.51 8,929 Sq. Ft. Landscaped Medians X $0.3888 = 3,472.00
Total $63,669.97
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 86-1 11 June 16, 2026, Item #8
• 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-way 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 way, 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.

The Church of Latter Day Saints has agreed to maintain the rights-of-way bordering their property for perpetuity. In addition, Green Valley Estates is currently maintaining the landscaping along Lake Poway Road by an agreement with its homeowner's association.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-1 12 June 16, 2026, Item #8

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.
• The calculated Fiscal Year 2026/27 assessment for Zone A is proposed to remain at the Fiscal Year 2025/26 assessment rate of $243.04 per benefit unit.

5.5 Maximum Assessment Rate
The approved maximum assessment rate for the District was established and has remained at $243.04 per benefit unit for Zone A. The District currently has no approved escalation factor for increasing the maximum assessment rate for Zone A. 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 specified under Assessment Law. Zone A was balloted for an increase in assessments with annual cost indexing based on the annual San Diego-Carlsbad Consumer Price Index (SD CPI). Zone A had a majority protest for the increase, and therefore failed to pass.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-1 13 June 16, 2026, Item #8
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.

City of Poway
LMD 86-1
City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-1 A June 16, 2026, Item #8
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 86-1 B June 16, 2026, Item #8
APN 273-820-27-00 273-820-28-00 273-820
-29-00
273
-820-30-00
273
-820-31-00
273
-820-32-00
273
-820-33-00
273-820-34-00 273-820-35-00 273-820-36-00 273-820-37-00 273-820-38 -00
273-820-39-00 273-820-40
-00
273-820
-41
-00
273-820-42-00 273-820-43-00 273-820-44-00 273-820-45-00 273-820-46 -00
273-820-47
-00
273-820-48-00 273
-820-49-00
273-820-50-00 273-820-51
-00
273-820-52-00 275-791-01-00 275-791-02-00 275-
791-03
-00
275
-791-04
-00
275-
791-05-00
275-791-06-00 275-791-07-00 275-791-08-00 275-791-09-00 275-791-10-00 275-791-11-00 275-791-12-00 275-791-13-00 275-791-14-00 275-791-15-00 275 -791-16-00
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
25 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Residential
Page
1 of
23 Levy
$243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243.04 243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243.04 243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
04/28/2026
10 :38
:52AM
June 16, 2026, Item #8
APN
275-792-01-00
275-792-02-00
275-792-03-00
275-792-04-00
275-792-05-00
275-792-06-00
275-792-07-00
275-792-08-00
275-792-09-00
275-792-10-00
275-792-11-00
275-792-12-00
275-792-13-00
275-792-14-00
275-792-15-00
275-792-16-00
275-792-17-00
275-792-18-00
275-792-19-00
275-792-20-00
275-792-21-00
275-792-22-00
275-792-23-00
275-792-24-00
275-792-25-00
275-792-26-00
275-793-01-00
275-793-02-00
275-793-03-00
2 75-793-04-00
275-793-05-00
275-793-06-00
275-793-07-00
275-793-08-00
275-793-09-00
275-793-10-00
2 75-793-11-00
275-793-12-00
275-793-13-00
275-793-14-00
275-793-15-00
275-793-16-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
26 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 2 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN
275-793-17-00
275-793-18-00
275-793-19-00
275-793-20-00
275-793-21-00
275-793-22-00
275-793-23-00
275-793-24-00
275-793-25-00
275-793-26-00
275-793-27-00
275-793-28-00
275-793-29-00
275-793-30-00
275-793-31-00
275-793-32-00
275-793-33-00
275-793-34-00
275-793-35-00
275-793-36-00
275-793-37-00
275-793-38-00
275-793-39-00
275-793-40-00
275-793-41-00
275-793-42-00
275-793-43-00
275-793-44-00
275'793-45-00
275-793-46-00
275-793-47-00
275-793-48-00
275-793-49-00
275-793-50-00
275-793-51-00
275-793-52-00
275-794-01-00
275-794-02-00
275-794-03-00
275-794-05-00
275-794-06-00
275-794-07-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
27 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 3 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN
275-794-08-00
275-794-09-00
275-794-10-00
275-794-11-00
275-794-12-00
275-794-13-00
275-794-14-00
275-794-15-00
275-794-16-00
275-794-17-00
275-794-18-00
275-794-19-00
275-794-20-00
275-795-01-00
275-795-02-00
275-795-03-00
275-795-04-00
275-795-05-00
275-795-06-00
275-795-07-00
275-795-08-00
27 5-795-09-00
275-795-10-00
275-795-11-00
275-795-12-00
275-795-13-00
275-795-14-00
275-795-15-00
275-795-16-00
275-795-17-00
275-795-18-00
275-795-19-00
275-795-20-00
275-795-21-00
275-795-22-00
275-795-23-00
275-795-24-00
275-795-25-00
275-795-26-00
275-795-27-00
275-795-28-00
275-795-29-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
28 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 4 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN
275-795-30-00
275-795-31-00
275-796-01-00
275-796-02-00
275-796-03-00
275-796-04-00
275-796-05-00
275-796-06-00
275-796-07-00
275-796-08-00
275-796-09-00
275-796-10-00
275-796-11-00
275-796-12-00
275-796-13-00
275-796-14-00
275-796-15-00
275-796-16-00
275-796-17-00
275-796-18-00
275-796-19-00
275-796-20-00
275-796-21-00
275-796-22-00
275-796-23-00
275-796-24-00
275-796-25-00
275-796-26-00
275-796-27-00
275-796-28-00
275-796-29-00
275-796-30-00
275-796-31-00
275-796-32-00
275-796-33-00
275-796-34-00
275-796-35-00
2 75-796-36-00
275-796-37-00
275-796-38-00
275-796-39-00
277-080-25-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
29 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residential·

1.00 Residential

Page 5 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN
277-140-11-00
277-140-12-00
277-140-31-00
277-140-32-00
277-171-36-00
277-180-01-00
277-180-02-00
277-180-03-00
277-180-04-00
277-180-05-00
277-180-06-00
277-180-07-00
277-180-08-00
277-180-09-00
277-180-10-00
277-180-11-00
277-180-12-00
277-180-13-00
277-180-14-00
277-181-01-00
277-181-02-00
277-181-03-00
277-181-04-00
277-181-05-00
277-181-06-00
277-181-07-00
277-181-08-00
277-181-09-00
277-181-10°00
277-181-11-00
277-181-12-00
277-181-13-00
277-181-14-00
277-181-15-00
277-181-16-00
277-181-17-00
277-181-18-00
277-181-19-00
277-181-21-00
277-181-22-00
277-181-23-00
277-181-24-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
30 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 6 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN 277-181-25-00 277-181-30-00 277-190-02-00 277-190-03-00 277-190-04-00 277-190-05-00 277-190-06-00 277-190-07-00 277-190-08-00 277-190-09-00 277-190-10-00 277-190-11-00 277-190-12-00 277-190-13-00 277-190-14-00 277-190-16-00 277-190-17-00 277-190-18-00 277-190-19-00 277-190-20-00 277-190-21-00 277-190-22-00 277-190-23-00 277-190-24-00 277-190-25-00 277-190-30-00 277-190-33-00 277-191-04-00 277-191 -05-00
277-191-06-00 277-191-07-00 277-191-08-00 277-191-09-00 277-191-10-00 277-191-13-00 277-191-14-00 277-191-17-00 277-191-19-00 277-191-21-00 277-191-22-00 277-191-23-00 277-200-01-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
31 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
7 of
23 Levy 243.04 243.04 243
.04
243
.04
243
.04
243
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243
.04
243
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243
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243.04 243.04 243
.04
243
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243
.04
243.04 243
.04
243.04 243
.04
243
.04
243
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243
.04
243
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243
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243.04 243.04 243.04 243.04 243.04 243.04 243
.04
243
.04
243
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243
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243
.04
243.04 243.04 243
.04
243.04 243
.04
243
.04
243.04 243.04
04/28/2026
10:38:52AM
June 16, 2026, Item #8
APN 277-200-02
-00
277-200-03-00 277-200-04-00 277-200-07-00 277
-200-08-00
277-200-09-00 277-200-10-00 277-200-11-00 277-200-12-00 277-200-13-00 277-200-14 -00
277-200-20-00 277-200-22
-00
277-201-01-00 277-201-02-00 277-201-03-00 277-201-04-00 277-201-05-00 277-201-06 -00
277-201-07-00 277-201-08-00 277-201-09-00 277-201-10-00 277-201-11-00 277-201-12-00 277-201-13-00 277-201-14-00 277-201-15-00 277-201-16-00 277 -201-17-00
277
-201-18-00
277-201-19-00 277
-201
-20-00
277-201-21-00 277
-201-22-00
277-201-23-00 277-201-30-00 277-201-32-00 277-202-01-00 277-202-02-00 277-202-03-00 277-202-04 -00
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
32 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
8 of
23 Levy 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
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243.04 243
.04
243
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243
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243
.04
243
.04
243
.04
243
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243
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243
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243.04 243
.04
243
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243
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243
.04
243
.04
243.04 243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
04/28/2026
10 :38:52AM
June 16, 2026, Item #8
APN
277-202-05-00
277-202-06-00
277-202-07-00
277-202-10-00
277-202-11-00
277-202-12-00
277-202-13-00
277-202-14-00
277-202-15-00
277-202-16-00
277-202-17-00
277-202-18-00
277-202-19-00
277-202-20-00
277-202-21-00
277-202-22-00
277-202-23-00
277-202-24-00
277-202-34-00
277-210-03-00
277-210-04-00
2 77-210-05-00
277-210-06-00
277-210-07-00
277-210-08-00
277-210-09-00
277-210-10-00
277-210-13-00
277-220-01-00
277-220-02-00
277-220-03-00
277-220-04-00
277-220-05-00
277-220-06-00
277-220-07-00
277-220-08-00
277-220-09-00
277-220-10-00
277-220-11-00
277-220-12-00
277-220-13-00
277-220-14-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
33 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 9 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN 277-220-15-00 277-220-16-00 277-220-17-00 277-220-18-00 277-220-19-00 277-220-20-00 277-220-21-00 277-220-22-00 277-220-23-00 277-220-24-00 277-220-25-00 277-220-26-00 277-220-27-00 277 -220-28-00
277-220-29-00 277-220-30-00 277-220-31-00 277-220-32-00 277-220-33-00 277-220-34-00 277-220-35-00 277-220-36-00 277-220-37-00 277-220-38-00 277-220-39-00 277-230-01-00 277-230-02-00 277-230-03-00 277-230-04'00 277-230-05-00 277-230-06-00 277-230-07-00 277-230-09-00 277-230-10-00 277-240 -19-00
277-240-20-00 277-240-21-00 277-240-22-00 277-240-23-00 277-240-24-00 277-240-25-00 277-240-26-00 Slight variances
may
occur
due
to
rounding
Copyright
©
2013
by
NBS
34 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residentia
I

1.00 Residential

1.00 Residential
Page
10 of
23 Levy 243
.04
243.04 243
.04
243
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243.04 243.04 243.04 243.04 243.04 243
.04
243.04 243
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243
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243.04 243.04 243
.04
243.04 243
.04
243.04 243.04 243.04 243.04 243
.04
243.04 243.04 243.04 243.04 243.04 243
.04
243
.04
243
.04
243.04 243.04 243.04 243.04 243.04 243.04 243
.04
243
.04
243.04 243
.04
243
.04
04/28/2026
10:38:52AM
June 16, 2026, Item #8
APN 277-240-27-00 277-240-28-00 277-240-29-00 277-240-30-00 277 -240-31-00
277-240-32
-00
277-240-33-00 277-240-34-00 277-241
-18-00
277-241-19-00 277-241-20-00 277-241-21-00 277-241
-22-00
277-241-23-00 277-241-24-00 277-241-25-00 277-241-26-00 277-241-27-00 277-241-28-00 277-241-29-00 277-244-01-00 277-246-01-00 278-170-77-00 278-170-78-00 278-170-81-00 278-170-82-00 278-170-83-00 278-170-84-00 278-170-85-00 278-170-86-00 278-170 -87-00
278-170-88-00 278-170-89-00 278-170-90-00 278-170-94-00 278-170-95-00 278-170-96-00 278-170-97-00 278-280-34-00 278-280-37-00 278-280-43-00 278-280-44-00 Slight variances
may
occur
due
to
rounding
Copyright
©
2013
by
NBS
35 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residentia
I

1.00 Residential

1.00 Residential
Page
11 of
23 Levy 243
.04
243.04 243
.04
243
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243.04 243.04 243
.04
243
.04
243.04 243
.04
243.04 243
.04
243.04 243
.04
243
.04
243
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243.04 243
.04
243.04 243
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243
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243
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243
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243
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243.04 243.04 243.04 243
.04
243
.04
243
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243
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243
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243.04 243.04 243.04 243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
04/28/2026
10:38
:52AM
June 16, 2026, Item #8
APN 278-321-09-00 278-423-01-00 278-423-02-00 278-423-03-00 278 -423-04-00
278
-423-05-00
278-423-06-00 278-423-07-00 278-423-08-00 278-423-09-00 278-423-12-00 278-423-13-00 278-423-14-00 278-423-15 -00
278
-423-16-00
278-423-17-00 278-423-18-00 278-423-19-00 278-423-20-00 278-423-21-00 278-423-22-00 278-423-23-00 278-423-24-00 278-423-25-00 278-423-26-00 278-423-27-00 278-423 -28
-00
278-423-29-00 278-423-30-00 278-423-32-00 278-423-34-00 278-424-01-00 278-424-02-00 278-424-03-00 278-424-04-00 278-424-05-00 278-424-06-00 278-424-07-00 278-424-08-00 278-424-09-00 278-424-10-00 278-424-11-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
36 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
12 of
23 Levy 243.04 243
.04
243.04 243
.04
243
.04
243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243.04 243
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243
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243
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243.04 243
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243
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243
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243.04 243.04 243
.04
243.04 243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243.04 243
.04
04/28/2026
10:38:52AM
June 16, 2026, Item #8
APN 278-424-12-00 278-424-13-00 278-424-14-00 278-424-15-00 278-424-16-00 278-424-17-00 278 -424-18
-00
278-424-19-00 278-424-20-00 278-424-21-00 278-424-22-00 278-424-23-00 278-424-24-00 278-424-25-00 278-424-26-00 278-424-27-00 278-424-28-00 278-424-29-00 278-424-30-00 278-424-31-00 278-424-32-00 278-424-33-00 278-424-34-00 278-424-35-00 278-424-36-00 278-424-37-00 278-424-38-00 278-424 -39-00
278-424-40-00 278-424-41
-00
278-424-42-00 278-424-43-00 278-424-44-00 278-424-45-00 278-424-46-00 278-424-47-00 278-424-48-00 278-424-49-00 278-424-50-00 278-424-51-00 278-424-52-00 278 -424-53-00
Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
37 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
13 of
23 Levy 243.04 243.04 243
.04
243
.04
243
.04
243
.04
243.04 243.04 243.04 243.04 243
.04
243
.04
243
. 04
243
.04
243
.04
243.04 243
.04
243
.04
243
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243.04 243.04 243
.04
243
.04
243.04 243.04 243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
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243
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243.04 243
.04
243
.04
243
.04
243
.04
243
. 04
243
.04
243
.04
04/28/2026
10:38
:52AM
June 16, 2026, Item #8
APN 278-424-54-00 278-424-55-00 278-424-56-00 278-424-57-00 278-437-01-00 278-437-02-00 278-437-03-00 278-437-04-00 278-437-05-00 278-437-06-00 278-437-07-00 278-437-08-00 278-437-09-00 278-437-10-00 278-437-11 -00
278-437-12-00 278-437-13-00 278-437-14-00 278-437-15-00 278-437-16-00 278-437-17-00 278-437-18-00 278-437-19-00 278-437-20-00 278-437-21-00 278-437-22-00 278-437-23-00 278-437-24-00 278-437-25-00 278-437-26-00 278-437-27-00 278-437-28-00 278-437-29-00 278-437-30-00 278-437-31-00 278-437-32-00 278-437-33-00 278 -437-34-00
278-437-35-00 278-437-36-00 278-437-37-00 278-437-38-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
38 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residentia
I

1.00 Residential

1.00 Residential
Page
14 of
23 Levy 243.04 243.04 243.04 243.04 243
.04
243.04 243
.04
243.04 243.04 243.04 243
.04
243
.04
243
.04
243.04 243
.04
243.04 243.04 243.04 243.04 243
.04
243
.04
243
.04
243
.04
243.04 243.04 243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243.04 243.04 243.04 243
.04
243
.04
243
.04
243.04 243
.04
04/28/2026
10:38:52AM
June 16, 2026, Item #8
APN 278-437-39
-00
278-437-40-00 278-437-41
-00
278-437-42
-00
278-437-43-00 278-437-44-00 278-437-45-00 278-437-46-00 278-437-47-00 278-437-48-00 278-437-49-00 278 -4
37-50-00
278-437-51-00 278-437-52-00 278-437-53-00 278-437-54-00 278-437-55 -00
278-437-56-00 278-437-57-00 278-437-58-00 278-437-59-00 278-437-60-00 278-437-61 -00
278-437-62-00 278-437-63-00 278-437
-64-00
278-437-65-00 278-437-66-00 278-437-67-00 278-437-68-00 278 -437-69-00
278-437-70-00 278-437-71-00 278-438-01-00 278-438-02-00 278-438-03-00 278-438-04-00 278-438-05-00 278-438-06-00 278-438-07-00 278-438-08-00 278-438-09-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
39 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Residential
Page
15 of
23 Levy 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243.04 243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
. 04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
04/28/2026
10:38
:52AM
June 16, 2026, Item #8
APN 278-438-10-00 278-438-11-00 278-438-12-00 278-438-13-00 278-438 -14-00
278-438-15-00 278-438-16-00 278-438-17-00 278-438-18-00 278-438-19-00 278-438-20-00 278-438-21-00 278-438-22-00 278-438-23-00 278 -438-24-00
278-438-25-00 278-438-26-00 278-438-27-00 278-438-28-00 278-438-29-00 278-438-30-00 278 -438-31-00
278
-438-32-00
278-438-33-00 278-438-34-00 278-438-35-00 278-438-36-00 278-438-37-00 278-438-38-00 278-438-39-00 278-438-40-00 278-438-41-00 278-438-42 -00
278-438-43-00 278
-438-44-00
278-438-45-00 278-438-46-00 278-438-47-00 278-438-48-00 278-438-49-00 278-438 -50-00
278-438-51-00 Slight
variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
40 of48
City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
16 of
23 Levy 243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243.04 243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
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243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
04/28/2026
10:38:52AM
June 16, 2026, Item #8
APN 278-438-52-00 278-438-53-00 278-438-54-00 278-438-55-00 278-438 -56-00
278-438-57-00 278-438-58-00 278-438-59-00 278-438-60-00 278-438-61-00 278-438-62-00 278 -438-63-00
278-438-64-00 278-438-65-00 278
-438
-66-00
278-438-67-00 278-438-68-00 278-438-69-00 278
-438-70-00
278-438-71-00 278
-438
-72-00
278-438-73-00 278-441-01-00 278-441-02-00 278-441-03-00 278-441-04-00 278-441 -05-00
278-441-06-00 278-441-07-00 278-441-08-00 278-441-09-00 278-441 -10-00
278-441-11-00 278
-441-12-00
278
-441-13-00
278
-441-14-00
278-441-15-00 278-441-16-00 278-441-17-00 278-441-18-00 278-441-19-00 278-441-20-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
41 of
48 City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residentia
l

1.00 Residential

1.00 Residential
Page
17 of
23 Levy 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243.04 243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243.04 243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243.04 243.04 243.04 243.04 243
.04
243
.04
243
.04
243.04
04/28/2026
10 :38
:52AM
June 16, 2026, Item #8
APN
278-441-21-00
278-441-22-00
278-441-23-00
278-441-24-00
278-441-25-00
278-441-26-00
278-441-27-00
278-441-28-00
278-441-29-00
278-441-30-00
278-441-31-00
278-441-32-00
278-441-33-00
278-441-34-00
278-441-35-00
278-441-36-00
278-441-37-00
278-441-38-00
278-441-39-00
278-441-40-00
278-441-41-00
278-441-42-00
278-441-43-00
278-441-44-00
278-441-45-00
278-442-01-00
278-442-02-00
278-442-03-00
278-442-04-00
278-442-05-00
278-442-06-00
278-442-07-00
278-442-08-00
278-442-09-00
278-442-10-00
278-442-11-00
278-442-12-00
278-442-13-00
278-442-14-00
278-442-15-00
278-442-16-00
278-442-17-00
Slight variances may occur due to rounding
Copyright © 2013 by NBS
42 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residential·

1.00 Residential

Page 18 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN 278-442-18-00 278-442-19-00 278-442-20-00 278-442
-21
-00
278-442-22-00 278-442
-23
-00
278-442-24-00 278-442-25-00 278-442-26-00 278
-442-27-00
278-442-28-00 278-442-29-00 278-442-30-00 278-442-31-00 278 -442-32-00
278
-4
42-33-00
278-442-5
7-00
278-442-58-00 278-442-62-00 278-442-64-00 278-442-66-00 278 -450
-03-00
278-450
-04-00
278-450-05-00 278-450-06-00 278-450-07-00 278-450-08-00 278-450-09-00 278 -450-10-00
278-450-11-00 278-450-12-00 278
-450-13-00
278-450-14-00 278-450-15
-00
278-450-16-00 278-450-17-00 278-450-18-00 278-450-19-00 278 -450-20-00
278-450-21-00 278-450-32-00 278-450-36-00 Slight
var
iances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
43 of
48 City
of
Poway
Landscape
Maintenance
District
86-1 Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Res
idential

1.00 Residential

1.00 Resident
ial

1.00 Residential

1.00 Residential
Page
19 of
23 Levy 243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
,04
243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243.04 243.04 243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243.04 243.04 243
.04
243
.04
243
.04
243
.04
243
.04
04/28/2026
10 :38
:52AM
June 16, 2026, Item #8
APN
278-461-01-00
278-461-02-00
278-461-03-00
278-461-04-00
278-461-05-00
278-461-06-00
278-461-07-00
278-461-08-00
278-461-09-00
278-461-10-00
278-461-11-00
278-461-12-00
278-461-13-00
278-461-14-00
278-461-15-00
278-461-16-00
278-461-17-00
278-461-18-00
278-461-19-00
278-461-20-00
278-461-21-00
278-461-22-00
278-461-23-00
278-461-24-00
278-461-25-00
278-461-26-00
278-461-27-00
278-461-28-00
278-461-29-00
278-461-30-00
278-461-31-00
278-461-32-00
278-461-33-00
278-461-34-00
278-462-01-00
278-462-02-00
278-462-03-00
278-462-04-00
278-462-05-00
278-462-06-00
278-462-07-00
278-462-08-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
44 of48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 20 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN
278-462-09-00
278-462-10-00
278-462-11-00
278-462-12-00
278-462-13-00
278-462-14-00
278-462-15-00
278-462-16-00
278-462-17-00
278-462-18-00
278-462-19-00
278-462-20-00
278-462-21-00
278-462-22-00
278-462-23-00
278-462-24-00
278-462-25-00
278-462-26-00
278-462-27-00
278-462-28-00
278-462-29-00
278-462-30-00
278-462-31-00
278-462-34-00
278-462-35-00
278-462-36-00
278-462-37-00
278-462-38-00
278-462-39-00
278-462-44-00
278-462-45-00
321-011-42-00
321-011-43-00
321-011-44-00
321-011-45-00
321-011-48-00
321-400-01-00
321-400-02-00
321-400-03-00
3 21-400-04-00
321-400-05-00
321-400-06-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
45 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 21 of 23 ends

Levy
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
243.04
04/28/2026 10:38:52AM
June 16, 2026, Item #8
APN 321-400-07-00 321-400-08-00 3 21-400-09-00 321-400-10-00 321-400-11-00 321-400-12-00 321-400-13-00 321-400-14-00 321-400-15-00 321-400-16-00 321-400-17-00 321 -400-18-00
321-400-19-00 321-400-20-00 321-400-21-00 321-400-22-00 321-400-23-00 321-400-24-00 3 21-400-25-00 321-400-26-00 321-400-27-00 3 21-400-28-00 321-400-29-00 321-400-30-00 321-400-31-00 321-400-32-00 321-410-01-00 321-410-02-00 321-410-03-00 3 21-410-04-00 321-410-05-00 321-410-06-00 321-410-07-00 321-410-08-00 321-410-09-00 321-410-10 -00
321-410-11-00 321-410
-12-00
321-410-13-00 321-410-14-00 321-410-15-00 321-410-16-00 Slight variances
may
occur
due
to
rounding
Copyright©
2013
by
NBS
46 of48
City
of
Poway
Landscape
Maintenance
District
86-1
Zone
A
2026/27
Assessment
Roll
EBU
Landuse

1.00 Residential

1.00 Residential
Page
22 of
23 Levy 243
.04
243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243.04 243.04 243
.04
243.04 243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243.04 243
.04
243
.04
243
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243.04 243.04 243.04 243.04 243
.04
243.04 243.04 243
.04
243.04 243.04 243
.04
243.04 243
.04
243.04 243
.04
243
.04
243
.04
243
.04
243
.04
04/28/2026
10:38:52AM
June 16, 2026, Item #8
APN
321-410-17-00
321-410-18-00
321-410-19-00
321-410-20-00
321-410-21-00
321-410-22-00
321-410-23-00
321-410-24-00
321-410-25-00
321-410-26-00
321-410-27-00
321-410-28-00
321-410-29-00
321-410-30-00
321-410-31-00
321-410-32-00
321-410-33-00
321-410-34-00
321-410-35-00
3 21-410-36-00
321-410-37-00
321-410-38-00
946 Accounts
Slight variances may occur due to rounding
Copyright © 2013 by NBS
47 of 48
City of Poway
Landscape Maintenance District 86-1 Zone A
2026/27 Assessment Roll
EBU Landuse Levy

1.00 Residential 243.04

1.00 Residential 243.04
946.00 $229,915.84

Page 23 of 23 ends

June 16, 2026, Item #8
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Espola Rd
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ATTACHMENT C
County of
San Diego
Lake Ramona

Poway City CouncilJune 16, 2026

Poway City Council
June 16, 2026