July 21, 2026, Item #13
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Summary:
AGENDA REPORT CityofPoway
July 21, 2026
Honorable Mayor and Members of the City Council
Eric Heidemann, Director of Public Works q-~
Jennafer Steffen, Senior Management Analyst flS
(858) 668-4728 or [email protected] J
CITY COUNCIL
Resolution Establishing Assessments for Poway Lighting District to be Collected on the San Diego County Property Tax Roll for Fiscal Year 2026-27 On June 16, 2026, City Council adopted Resolution No. 26-028 declaring intention to levy and collect assessments within the Poway Lighting District (District) and set the public hearing for July 21, 2026.
City Council is to consider the approval of a resolution (Attachment A) authorizing the levy and collection of assessments for each affected parcel within the District for Fiscal Year (FY) 2026-27. The FY 2026-27 assessment rates for District Zone A, Zone B and Zone C are proposed to remain unchanged at the FY 2025-26 rates of $15.00, $3.75 and $13.58 per benefit unit per year, respectively.
A benefit unit is a standardized measure used to equitably allocate LMD assessment costs based on the specific benefit each property receives, determined by an outside engineering firm.
Recommended Action:
It is recommended the City Council take public input, close the public hearing and adopt the Resolution establishing assessments for the Poway Lighting District.
Discussion:
The District was formed by the City Council on May 12, 1986. There are 16,478 parcels in the City of Poway. The District currently assesses 15,059 of these parcels. The benefit units derived from these assessable parcels total 22,249 for Zone A, 3,858 for Zone B and 26,023 for Zone C.
Zone A parcels have street lighting within their immediate vicinity and share equitably in benefit from major arterial street lighting. Zone A assessments are based on $15.00 per benefit unit per year for improved parcels and $7.50 per benefit unit per year for vacant, buildable parcels. 1 of 6
July 21, 2026, Item #13
Zone B parcels do not have benefit of immediate street lighting but share equitably in benefit from major arterial street lighting. Zone B assessments are based on $3.75 per benefit unit per year for improved parcels. Because the San Diego County Assessor (County) lists funds in even amounts on county tax statements, the benefit unit assessment will be listed as an even number at $3.74 on the San Diego County assessment roll. Vacant parcels are proposed to be assessed at a partial rate of $1.88 (50 percent of $3. 75) per benefit unit.
Zone C assessments, which fund the operation and maintenance of traffic signals, safety lights, flashing beacons, and lighted street name signs within the city boundaries, are collected from all accessible parcels in Poway. Zone C assessments are based on $13.58 per benefit unit per year for improved parcels and $6.80 per benefit unit per year for vacant, buildable parcels. Public parks, facilities and parking lots are not included in the District.
The FY 2026-27 assessment rates are based on the District's operations, maintenance, administration and capital replacement costs. Assessments are proposed to remain unchanged from the FY 2024-25 rates. Total revenues are estimated to be $1,649,269, which includes $333,725 in Zone A assessments, $14,434 in Zone B assessments, $353,385 in Zone C assessments, the annual ad valorem tax (general tax contributions), City General Benefit contribution, and estimated interest earnings.
In FY 2019-20, approximately 3,300 low pressure sodium (LPS) lights were converted to light emitting diodes (LEDs). Since the LED conversion, the District has saved on energy costs compared to the FY 2019-20 budget. In 2021-22 energy costs for LPS were incorporated. Beginning in FY 2019-20, $250,000 has been requested each year to replace aging signalized intersections. In FY 2026-27, the District requested $300,000 to continue signalized intersection equipment replacement. Each fiscal year, the capital improvement project fund commitments will be re-evaluated to ensure available funding for ongoing capital improvements.
City Council's approved FY 2026-27 Engineer's Report is on file in the Office of the City Clerk, 13325 Civic Center Drive and the Department of Public Works, 14467 Lake Poway Road, Poway, California.
Environmental Review:
This action is not subject to review under the California Environmental Quality Act (CEQA).
Fiscal Impact:
The District does not include a voter-approved inflator which puts pressure on service levels as expenses increase over time due to inflation while revenues do not. FY 2026-27 District Zone A, Zone B and Zone C assessment rates remain unchanged from the FY 2025-26 rate of $15.00, $3.75 and $13.58 per benefit unit per year, respectively. Revenue for the District is comprised of $701,544 from assessments, $122,705 in estimated interest earnings, $545,966 in general tax contributions, $110,384 in miscellaneous revenue and $168,670 in City General Benefit Contributions. Estimated revenues are sufficient to cover current service levels and capital improvement projects. 2 of6
July 21, 2026, Item #13
Public Notification:
A Notice of Public Hearing was published in the Poway News Chieftain on Thursday, July 9, 2026, and Thursday, July 16, 2026. Pursuant to Government Code Section 53753, all public notification requirements have been met. No responses have been received regarding the proposed assessments at the time this report was written.
Attachments:
A. Resolution
B. Poway Lighting District Map
Tracy Stevens
Assistant City Manager
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Reviewed By:
Alan Fenstermacher
City Attorney
App~
Chris Hazeltine
City Manager
July 21, 2026, Item #13
RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, ESTABLISHING ASSESSMENTS FOR
POWAY LIGHTING DISTRICT TO BE COLLECTED ON THE SAN
DIEGO COUNTY PROPERTY TAX ROLL FOR FISCAL YEAR
2026-27
WHEREAS, City Council of the City of Poway desires to have Lighting District assessments collected on the San Diego County Property Tax Roll; WHEREAS, pursuant to the provisions of City of Poway Resolution No. 00-035 (Policies for Lighting District) and Assessment law being "Landscape and Lighting Act of 1972" (being part 2 of Division 15 of the California Streets and Highways Code), applicable provisions of "Proposition 218" (being Article XIII C of the California Constitution), and provisions of "Proposition 218 Omnibus Implementation Act" (being California Senate Bill 919), and in accordance with the Resolution of Intention, being City of Poway Resolution No. 26-028 adopted by City Council of the City of Poway, County of San Diego, State of California, in connection with proceedings for Poway Lighting District, the Assessment Engineer for the City of Poway has submitted an Engineer's Report for the District as required by California Street and Highways Code, Section 22565;
WHEREAS, on June 16, 2026, at a regular meeting of Poway's City Council, amounts to be collected have been set forth in a public Engineer's Report; WHEREAS, on July 21, 2026, City Council held a duly advertised public hearing to solicit comments from the public, both for and against, relative to the matter; and WHEREAS, this action is authorized by laws of the State of California.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows:
SECTION 1: The Assessment Rates for three (3) zones are as follows:
Zone A:
Zone B:
Zone C:
$15.00 per benefit unit per year; $7.50 per benefit unit per year for vacant parcels
$3. 75 per benefit unit per year; $1.88 per benefit unit per year for vacant parcels
$13.58 per benefit unit per year; $6.80 per benefit unit per year for vacant parcels
SECTION 2: The sum of assessments to be collected on the Fiscal Year 2026-27 San Diego County Property Tax Roll to provide for costs of administering, operating and maintaining the Poway Lighting District are as follows :
Zone A:
Zone B:
Zone C:
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$333,725
$14,434
$353,385
ATTACHMENT A
July 21, 2026, Item #13
Resolution No. 26-
SECTION 3: Under assessment law, the City General Benefit Contribution has been calculated as $168.670.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of City Council of the City of Poway, California on the 21st day of July, 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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July 21, 2026, Item #13
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ATTACHMENT B