Item 9 - Engineer’s Report & Reso Declaring Intention to Levy & Collect Assessments within Poway LMD 86-2 for FY 2026-27 & Set Date for Public Hearing

June 16, 2026, Item #9
DATE:

TO:

FROM:

CONTACT:

SUBJECT:

Summary:

AGENDA REPORT CityofPoway
June 16, 2026
Honorable Mayor and Members of the City Council
Eric Heidemann, Director of Public WorksdB,O •
Danielle McIntosh, Public Works Operations tanag~
(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 86-2 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 86-2 (LMD 86-2) for the purpose of maintaining LMD 86-2'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 86-2 Zone A is proposed to remain unchanged at the FY 2025-26 rate of $186.16 per benefit unit per year. FY 2026- 27 assessment rate for LMD 86-2 Zone B is proposed to increase from the FY 2025-26 assessment rate of $394.10 by 3.79 percent to $409.02 per benefit unit per year, based on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers (CPI).

The adoption of this resolution is the first step in a two-step process and serves to set the date for the • required public hearing. The proposed assessments will not be considered for adoption until the public hearing scheduled for July 21, 2026.

Recommended Action:

It is recommended the City Council adopt the Resolution to initiate the process required to levy and collect assessments for the upcoming fiscal year within Landscape Maintenance District 86-2, 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 86-2 was formed on May 20, 1986, to maintain landscape improvements of various subdivisions 1 of 34
June 16, 2026, Item #9
or developments included within the boundaries of LMD 86-2. A map showing LMD 86-2's boundaries is included as Attachment C. Each subdivision and/or development listed below was required to annex into LMD 86-2 as a condition of property development either through the final map process or by Council Resolution.

LMD 86-2 Zone A includes the following residential developments:

TRACT PROJECT NAME
TTM 4185R Sunrise Ranch
TTM 87-12 Silver Ridge (aka Poway Villas)
TTM 89-03 Eagle Pointe (aka La Paz Summit)
TPM 97-15 Paradise Development
TTM 89-05 Southern Hills (aka Poway Summit Estates)
LMD 86-2 Zone B includes the following residential developments:

TRACT PROJECT NAME
TTM
CUP
83-02
06-09 {M)
Sycamore Creek
Loma Cabrillo, LLC
Section 22624 of the Streets and Highways Code requires the City Council to approve an engineer's report and adopt a resolution of intention prior to establishing the annual budget. The engineer's report (Attachment B) is prepared each year by an outside engineering firm and provides a detailed, transparent analysis to support the proposed assessment. It also outlines the proposed FY 2026-27 budget and the resulting assessments.

FY 2026-27 assessments for Zone A are proposed to remain unchanged at the FY 2025-26 rate of $186.16 ($15.51 per month) per benefit unit per year; Zone B FY 2026-27 assessments are proposed to increase from $394.10 to $409.02 {from $32.84 per month to $34.08 per month) per benefit unit per year. There are currently 110 parcels proposed to be assessed within Zone A and 168 parcels proposed to be assessed within Zone B.

No new parcels were added to LMD 86-2 during FY 2026-27. Only those properties receiving special benefit are included on LMD 86-2's assessment roll.

In 1998, property owners within LMD 86-2 received ballots for a proposed increase as specified under assessment law. Both zones were balloted for an increase in assessments with annual cost indexing based on the annual CPI. Zone A had a majority protest for the increase, and consequently, failed to pass the ballot. Therefore, the assessment rates continue to remain unchanged and is exempt from the procedures and approval process set forth in Section 4 of Article XIII D. Zone B passed the FY 1998- 99 ballot allowing for the option of an annual increase based on the CPI. Because projected expenditures are exceeding revenues, an increase of 3.79 percent, the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers, is requested at this time for Zone B.

The failure of an assessment increase by ballot for Zone A in FY 1998-99 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, 2 of34
June 16, 2026, Item #9
trimming of shrubs, fertilizing, mowing, edging pruning, sweeping) for respective areas within Zone A 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 86-2 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. For Zone B, service levels for landscape maintenance are at service level A.

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

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 86-2 by owner consent at the time of development, making them exempt from the procedures and approval process set forth in Section 4 of this Article. However, this does not preclude any assessments that would be increased in future years. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4 of Article XIII D.

As required under assessment law (Landscape and Lighting Act of 1972 and its amendments), an engineer's report and assessment recommendations must be presented at a public hearing for Council consideration and public comment on an annual basis, which is scheduled for July 21, 2026.

The engineer's report (Attachment B) has been found technically correct as presented.

Environmental Review:

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

Fiscal Impact:

LMD 86-2 Zone A 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. LMD 86-2 Zone B includes a voter approved inflater which helps revenues keep pace with inflation. The assessment rate for FY 2026-27 is increasing by 3.79 percent, the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers. Revenues collected at $186.16 for Zone A and $409.02 for Zone B per benefit unit per year, an estimated total of $89,192.96 will be used for LMD 86-2's maintenance costs during FY 2026-27. A General Fund contribution of $8,441 ($4,448 for Zone A and $3,993 for Zone B) will be made based upon the average maintenance cost of 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.
3 of34
June 16, 2026, Item #9
Attachments:

A. Resolution
B. Engineer's Report
C. LMD 86-2 Map
Tracy Stevens
Assistant City Manager
4of34
Reviewed By:

Alan Fenstermacher
City Attorney
Ap~
Chris Ha e 1ne
City Manager
June 16, 2026, Item #9
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 86-2 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 86-2 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 for Zone A from the Fiscal Year 2025-26 assessment rate of $186.16 per benefit unit per year. The assessments in Zone B will increase from the Fiscal Year 2025-26 rate of $394.10 per benefit unit per year to $409.02 per benefit unit per year, based on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers;
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 and B has been calculated to be $8,441 ($4,448 and $3,993, respectively);
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 86-2 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.
5 of34 ATTACHMENT A
June 16, 2026, Item #9
Resolution
No
. 26-
Page
2 At
that
time,
this
legislative
body
will
hear
protests
or
objections
in
reference
to
the
annual
levy
of
assessments
and
to
any
other
matters
contained
in
this
resolution.

Any
persons
who
wish
to
object
to
the
proceedings
or
the
annual
levy
should
file
a written
protest
with
the
City
Clerk
prior
to
the
time
set
for
the
public
hearing
. If
there
is
a
majority
protest
against
the
levy
of
an
annual
assessment
that
is
increased
from
the
previous
year,
the
proposed
increase
in
the
assessments
shall
be
abandoned.

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

SECTION
4:

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

PASSED,

APPROVED
AND

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

AYES: NOES
:

ABSTAINED
:

ABSENT
:

DISQUALIFIED
:

Steve
Vaus,
Mayor
ATTEST: Carrie
Gallagher,
CMC,
City
Clerk
6of34
June 16, 2026, Item #9
7 of34

CITY OF POWAY
2026/27 Engineers Report For:

Landscape Maintenance District 86-2
May 2026
Prepared by:
helping com,riunities
fund tomorrow
nbsgov.com ATTACHMENT B
June 16, 2026, Item #9
8 of34

CITY OF POWAY
LANDSCAPE MAINTENANCE DISTRICT 86-2
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 #9

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 ............................................................... 6

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

5. Method of Apportionment ............................................................................................ 10

5.1 Properties Benefiting from Improvements ........................................................... 10

5.2 General .................................................................................................................. 10

5.3 Benefit Analysis ...................................................................................................... 11

5.4 Assessment Methodology ..................................................................................... 13

5.5 Maximum Assessment Rate .................................................................................. 14 APPENDIX A: District Assessment Diagram ............................................................................. A APPENDIX B: 2026/27 Assessment Roll .................................................................................. B 9 of34
June 16, 2026, Item #9

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 86-2 (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.

Parcel Total Proposed FY 2026/27
District Count Benefit Units Assessment Amount
Landscape Maintenance District 86-2 Zone A 110 110.00 $20,477.60 Landscape Maintenance District 86-2 Zone B 168 168.00 $68,715.36 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 34
City of Poway
John G. Egan, P. E.

Assessment Engineer
2026/27 Engineer's Report-Landscape Maintenance District 86-2 1 June 16, 2026, Item #9

2. INTRODUCTION

2.1 Background
The City annually levies and collects special assessments in order to maintain the improvements within the District, formed May 20, 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.

ONss·
City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-2 2 11 of 34
June 16, 2026, Item #9
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 requirement~ 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 86-2 3 12 of 34
June 16, 2026, Item #9
• 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 86-2 4 13 of 34
June 16, 2026, Item #9
• 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 86-2 5 14 of 34
June 16, 2026, Item #9

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, Landscaping Maintenance District 86-2 was divided into two residential zones: 86-2 Zone A ("Zone A") and 86-2 Zone B ("Zone B"). Assessments for each zone within LMD 86-2 will be 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 110 residential parcels within the following developments:

TIM 4185R
TIM 87-12
TIM 89-03
TPM 97-15
TIM 89-05
Tract Project Name
Sunrise Ranch
Silver Ridge (aka Poway Villas)
Eagle Pointe (aka La Paz Summit)
Paradise Development
Southern Hills (aka Poway Summit Estates)
Zone Bis comprised of 168 residential parcels within the following developments:

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, including walls and fences adjacent to open space, within the rights-of-way and open space areas associated with the development of the subdivisions and parcels within the District; • Improvements to be maintained by Zone B of the District are defined as landscape improvements adjacent to portions of Garden Road, Sycamore Valley Road, Quiet Valley Road, Hidden Valley Road, portions of the open space, and areas abutting the City's recreational trails and mini parks; and • Walls and fences adjacent to private property are to be maintained by the adjacent property owners.

The District/City, prior to commencement of work, shall approve repairs or reconstruction of any walls or fences adjacent to the District landscape areas. Should the property owners desire to include major repairs or reconstruction within the District's responsibilities, the property owners are required to submit a petition to initiate the balloting process set forth in Article XIII D, Section 4.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-2 6 June 16, 2026, Item #9
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 C and Zone Bis within Service Level A for Fiscal Year 2026/27.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-2 7 June 16, 2026, Item #9

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
Administration<4l
Total Expenditures
REVENUES:

City General Benefit Contribution
Assessment Revenue
Interest Revenue
Miscellaneous
Total Revenues
DISTRICT STATISTICS:

Total Number of Parcels
Total Parcels Levied
Total 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
2024/25(!)
$8,086
$11,714
$3,699
$23,499
$4,166
$20,329
$1,383
$0
$25,878
110
110
110
$186.16
$186.16
$10,928
($2,352)
$2,691
$11,267
$43,761
$2,352
$46,113
(4) Includes cost allocation City staff support services.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-2 I
Fiscal Year Fiscal Year I
I
2025/26(2) 2026/27(3)
$11,578 $11,496
$9,080 $9,533
$4,293 $4,293
$24,951 $25,322
$4,293 $4,448
$20,478 $20,478
$541 $962
$0 $0
$25,312 $25,888
110 110
110 110
110 110
$186.16 $186.16
$186.16 $186.16
$11,267 $12,115
($350) ($15,808)
$1,198 $16,354
$12,115 $12,661
$46,113 $46,463
$350 $15,808
$46,463 $62,271
8 June 16, 2026, Item #9
Zone B
Description of Annual Costs
EXPENDITURES:

Maintenance
Water/Power
AdministrationI4l
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
2024/2511)
$29,973
$33,403
$12,260
$75,636
$3,740
$64,539
$0
$0
$68,279
168
168
168
$382.17
$579.90
$35,106
$2,195
($1,604)
$35,697
$78,655
($2,195)
$76,460
(4) Includes cost allocation City staff support services.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-2 Fiscal Year Fiscal Year
2025/2612) 2026/2713)
$37,217 $37,307
$27,320 $29,371
$3,854 $3,854
$68,391 $70,532
$3,854 $3,993
$64,203 $68,715
$0 $0
$0 $0
$68,057 $72,708
168 168
168 168
168 168
$394.10 $409.02
$598.03 $620.68
$35,697 $38,356
$8,484 {$5,266)
{$5,825) $2,176
$38,356 $35,266
$76,460 $67,976
{$8,484) $5,266
$67,976 $73,242
9 June 16, 2026, Item #9

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

Historical annual 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 86-2 10 June 16, 2026, Item #9

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 86-2 11 June 16, 2026, Item #9

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.

Zone A:

Zone B:

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
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:

Zone A:

Zone B:

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:

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-2 12 June 16, 2026, Item #9
• Providing irrigation water to the District for irrigation of LMD improvements in an amount equal to the City's general benefit contribution; or
• 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.

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 86-2 13 June 16, 2026, Item #9
• The calculated Fiscal Year 2026/27 assessment for Zone A is proposed to remain at the Fiscal Year 2025/26 assessment rate of $186.16 per benefit unit; and • The calculated Fiscal Year 2026/27 assessment for Zone Bis proposed to increase by 3.79% based on the San Diego Consumer Price Index (SD-CPI), All Urban Consumers from the Fiscal Year 2025/26 assessment rate to $409.02 per benefit unit.

5.5 Maximum Assessment Rate
The approved maximum assessment rate for Zone A is $186.16 per benefit unit. The approved maximum assessment rate for Zone Bis $620.68 per benefit unit, which includes an increase of 3.79% from Fiscal Year 2025/26 based on the San Diego Consumer Price Index (SD-CPI), All Urban Consumers.

In 1998, property owners within the District received ballots as specified under Assessment Law. Both zones were balloted for an increase in assessments with annual cost indexing based on the annual San Diego Consumer Price Index (SD-CPI). Zone A (Sunrise Ranch, Silver Ridge, and Eagle Pointe) had a majority protest for the increase, and therefore failed to pass. Zone B (Sycamore Creek) passed the ballot allowing for the option of an annual increase based on the San Diego-Carlsbad Consumer Price Index-All Urban Consumers on an as needed basis. The assessment rate levied by the District for Zone B may be less than the maximum amount in any given year if not required to meet the budgetary needs for that year. If the long-term budgetary needs of the District would require an increase in the rate greater than the maximum assessment rate in order to meet those needs, then any proposed increase in the maximum assessment rate would require property owning balloting procedures as dictated by Article XIII D.

City of Poway
2026/27 Engineer's Report-Landscape Maintenance District 86-2 14 June 16, 2026, Item #9
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
City of Poway
LMD 86-2
2026/27 Engineer's Report-Landscape Maintenance District 86-2 -• '
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Legend
LMD 2or.eA.

LMD Zone8
A
June 16, 2026, Item #9
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 86-2 B June 16, 2026, Item #9
APN
321-180-90-00
321-180-91-00
321-180-92-00
321-180-93-00
321-380-01-00
321-380-02-00
321-380-04-00
321-380-05-00
321-380-06-00
321-380-07-00
321-380-08-00
321-380-09-00
321-380-10-00
321-380-11-00
321-380-12-00
321-380-13-00
321-380-14-00
321-380-15-00
321-380-16-00
321-380-17-00
321-380-18-00
321-380-19-00
321-380-20-00
321-380-21-00
321-380-22-00
321-380-23-00
321-380-24-00
321-380-25-00
321-380-26-00
321-380-27-00
321-380-28-00
321-380-29-00
321-380-30-00
321-380-31-00
321-380-32-00
321-380-33-00
321-380-34-00
321-380-35-00
321-380-36-00
321-420-01-00
321-420-02-00
321-420-03-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
26 of34
City of Poway
Landscape Maintenance District 86-2 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 1 of 8 ends

Grand Total
$186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
04/07/2026 01:40:47PM
June 16, 2026, Item #9
APN
321-420-04-00
321-420-05-00
3 21-420-06-00
321-420-07-00
3 21-420-08-00
321-420-09-00
321-420-10-00
321-420-11-00
321-420-12-00
321-420-13-00
323-460-01-00
323-460-02-00
323-460-03-00
323-460-04-00
323-460-05-00
323-460-06-00
323-460-07-00
3 23-460-08-00
3 23-460-09-00
3 23-460-10-00
323-460-11-00
323-460-12-00
323-460-13-00
323-460-14-00
323-460-15-00
323-460-16-00
323-460-17-00
323-460-18-00
323-460-19-00
323-460-20-00
323-460-21-00
323-460-22-00
323-460-23-00
323-460-24-00
323-460-25-00
323-460-26-00
323-460-27-00
323-460-28-00
323-460-29-00
323-460-30-00
323-460-31-00
323-460-32-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
27 of 34
City of Poway
Landscape Maintenance District 86-2 Zone A
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 2 of 8 ends

Grand Total
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
04/07/2026 01:40:47PM
June 16, 2026, Item #9
APN
323-460-33-00
323-460-34-00
3 23-460-35-00
323-461-01-00
323-461-02-00
323-461-03-00
3 23-461-04-00
3 23-461-05-00
323-461-06-00
323-461-07-00
323-461-08-00
3 23-461-09-00
323-461-10-00
323-461-11-00
323-461-13-00
323-461-14-00
323-461-15-00
323-461-16-00
323-461-17-00
323-461-18-00
323-461-19-00
323-461-20-00
323-461-21-00
323-461-22-00
323-461-23-00
323-461-24-00
110 Accounts
Slight variances may occur due to rounding
Copyright© 2013 by NBS
28 of 34
City of Poway
Landscape Maintenance District 86-2 Zone A
2026/27 Assessment Roll
EBU Landuse Grand Total

1.00 Residential 186.16

1.00 Residential 186.16
110.00 $20,477.60

Page 3 of 8 ends

June 16, 2026, Item #9
APN
323-070-65-00
323-071-21-00
323-080-05-00
323-441-01-00
323-441-02-00
3 23-441-03-00
323-441-04-00
323-441-05-00
323-441-06-00
323-441-07-00
323-441-08-00
323-441-09-00
323-441-10-00
323-441-11-00
323-441-12-00
323-441-13-00
323-441-14-00
323-441-15-00
323-441-16-00
323-441-17-00
323-441-18-00
323-441-19-00
323-441-20-00
323-441-21-00
323-441-22-00
323-441-23-00
323-441-24-00
323-441-25-00
323-441-26-00
323-441-27-00
323-441-28-00
323-441-29-00
323-441-30-00
323-441-31-00
323-441-32-00
323-441-33-00
323-441-34-00
323-441-35-00
323-441-36-00
323-441-37-00
323-442-01-00
323-442-02-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
29 of 34
City of Poway
Landscape Maintenance District 86-2 Zone B
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 4 of 8 ends

Grand Total
$409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
04/07/2026 01:40:47PM
June 16, 2026, Item #9
APN
323-442-03-00
323-442-04-00
323-442-05-00
323-442-06-00
323-442-07-00
323-442-08-00
323-442-09-00
323-442-10-00
323-442-11-00
323-442-12-00
323-442-13-00
323-442-14-00
323-442-15-00
323-442-16-00
323-442-17-00
323-442-18-00
323-442-19-00
323-442-20-00
323-442-21-00
323-442-22-00
323-442-23-00
323-442-24-00
323-442-25-00
323-442-26-00
323-442-27-00
323-442-28-00
323-442-29-00
323-442-32-00
323-442-33-00
323-451-01-00
323-451-02-00
323-451-03-00
323-451-04-00
323-451-05-00
323-451-06-00
323-451-07-00
323-451-08-00
3 23-451-09-00
323-451-10-00
323-451-11-00
323-451-12-00
323-451-13-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
30 of 34
City of Poway
Landscape Maintenance District 86-2 Zone B
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

1.00 Residential
Page S of 8
Grand Total
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
04/07/2026 Ol:40:47PM
June 16, 2026, Item #9
APN
323-451-14-00
323-451-15-00
323-451-16-00
3 23-451-17-00
323-451-18-00
323-451-19-00
323-451-20-00
323-451-21-00
323-451-22-00
323-451-23-00
323-451-24-00
323-451-25-00
323-451-26-00
323-451-27-00
323-451-28-00
323-451-29-00
323-451-30-00
323-451-31-00
323-451-32-00
323-451-33-00
323-451-34-00
323-451-35-00
323-451-36-00
323-451-37-00
323-451-38-00
323-451-39-00
323-451-40-00
323-451-41-00
323-451-42-00
323-451-43-00
323-451-44-00
323-451-45-00
323-451-46-00
323-451-47-00
323-451-48-00
323-451-49-00
323-451-50-00
323-451-51-00
323-451-52-00
323-451-53-00
323-451-54-00
323-451-55-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
31 of 34
City of Poway
Landscape Maintenance District 86-2 Zone B
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 6 of 8 ends

Grand Total
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
409.02
04/07/2026 Ol:40:47PM
June 16, 2026, Item #9
APN
323-451-56-00
323-452-01-00
323-452-02-00
323-452-03-00
323-452-04-00
323-452-05-00
323-452-06-00
323-452-07-00
323-452-08-00
323-452-09-00
323-452-10-00
323-452-11-00
323-452-12-00
323-452-13-00
323-452-14-00
323-452-15-00
323-452-16-00
323-452-17-00
323-452-18-00
323-452-19-00
323-452-20-00
323-452-21-00
323-452-22-00
323-452-23-00
323-452-24-00
323-452-25-00
323-452-26-00
323-452-27-00
323-452-28-00
323-452-29-00
323-452-30-00
323-452-31-00
323-452-32-00
323-452-33-00
323-452-34-00
323-452-35-00
323-452-36-00
323-452-37-00
323-452-38-00
323-452-39-00
323-452-40-00
323-452-41-00
Slight variances may occur due to rounding
Copyright© 2013 by NBS
32 of 34
City of Poway
Landscape Maintenance District 86-2 Zone B
2026/27 Assessment Roll
EBU Landuse

1.00 Residential

Page 7 of 8 ends

Page 8 of 8 ends

Grand Total
$68,715.36
$89,192.96
04/07/2026 01:40:47PM
June 16, 2026, Item #9
Twin Peaks Rd
•
Garden Rd
City of Poway

ATTACHMENT C
County of
San Diego

Poway City CouncilJune 16, 2026

Poway City Council
June 16, 2026