July 21, 2026, Item #7
DATE:
TO:
FROM:
CONTACT:
SUBJECT:
AGENDA RE PQ RT City of Poway
July 21, 2026
Honorable Mayor and Members of the City Council
Eric Heidemann, Director of Public Works {_,~
Jennafer Steffen, Senior Management Analyst a I
(858) 668-4728 or [email protected] (/v
CITY COUNCIL
Resolution Establishing Assessments for Poway Landscape Maintenance District 19-1 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. 26-022 declaring intention to levy and collect assessments within Landscape Maintenance District (LMD) 19-1 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 LMD 19-1 for Fiscal Year (FY) 2026-27. The FY 2026-27 assessment rate for LMD 19-1 is proposed to increase from the FY 2025-26 rate by 3.0 percent, from $982.22 to $1,011.68 per benefit unit per year, based on the voter-approved inflator cap on the annual change in the San Diego-Carlsbad Consumer Price Index for All Urban Consumers (CPI). 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. Landscape maintenance will remain at service level A and may be subject to adjustments depending on the frequency and magnitude of unplanned events.
Recommended Action:
It is recommended the City Council take public input, close the public hearing, and adopt the Resolution establishing assessments for LMD 19-1.
Discussion:
LMD 19-1 was formed on May 21, 2019, after a ballot measure was proposed and passed, to reorganize LMD 87-1 by detaching 327 commercial properties and forming a new landscape maintenance district (LM D 19-1 ). Existing residential development areas within LMD 87-1 remained as LMD 87-1. A map showing LMD 19-1 's boundaries is included as Attachment B. 1 of6
July 21, 2026, Item #7
LMD 19-1 includes the following non-residential (commercial) developments:
TRACT PROJECT NAME
TTM 85-04 Pomerado Business Park I and II
TTM 86-02R Tech Business Center
TTM 87-13 Parkway Business Centre I and 11
TTM 88-04R Trident Center
TTM 98-05 Parkway Business Centre Ill
TTM 99-07 Legacy/Toppan
DR 95-13 Watkins Terminals
DR 97-47 Discovery Isle
TTM 00-01 Poway Views, LLC
DR 03-13 Costco/Home Depot
TTM 86-02R Poway Corporate Center
TPM 06-04 Slough Poway 11, LLC
The FY 2026-27 assessment rate is proposed to increase from the FY 2025-26 rate by 3.0 percent to $1,011.68 per benefit unit per year. LMD 19-1 includes a voter-approved inflator which helps revenues keep pace with inflation. Annual assessment rate increases are capped at 3.0 percent of the annual change in CPI. Because projected expenditures exceed revenues, an increase of 3.0 percent is requested at this time. Landscape maintenance will remain 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, and sweeping) for respective areas within LMD 19-1 on a weekly basis. Service levels may be subject to adjustments depending on the frequency and magnitude of unplanned events.
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:
LMD 19-1 includes a voter-approved inflator which helps revenues keep pace with inflationary cost increases. The assessment rate for FY 2026-27 is capped at a 3.0 percent increase or the annual change in CPI, whichever is less. The FY 2026-27 LMD 19-1 assessment rate will increase from FY 2025- 26's rate of $982.22 to $1,011.68 per benefit unit per year. Revenue for LMD 19-1 is comprised of $887,698 from assessments, $16,472 in estimated interest earnings, and $228,167 in City General Benefit Contributions, totaling $1,132,337. Estimated revenues and the planned use of operating reserves are sufficient to cover current service levels.
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 2 of6
July 21, 2026, Item #7
requirements have been met. No responses have been received regarding the proposed assessments at the time this report was written.
Attachments:
A. Resolution
B. LMD19-1Map
Tracy ens
Assistant City Manager
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Reviewed By:
Alan Fenstermacher
City Attorney
Approved By:
City Manager
July 21, 2026, Item #7
RESOLUTION NO. 26-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, ESTABLISHING ASSESSMENTS FOR
POWAY LANDSCAPE MAINTENANCE DISTRICT 19-1 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 Landscape Maintenance District assessments collected on the San Diego County Property Tax Roll; WHEREAS, pursuant to the provisions of City of Poway Resolution No. 00-034 (Policies for Landscape Maintenance Districts) 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" (begin 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. 26-022 adopted by City Council of the City of Poway, County of San Diego, State of California, in connection with proceedings for Landscape Maintenance District 19-1, 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 Rate for one (1) zone is as follows:
Zone A: $1,011 .68 per benefit unit per year
SECTION 2: The sum of assessments to be collected on the Fiscal Year 2026-27 San Diego County Property Tax Roll to provide for maintenance of landscape improvements within Zone A of Landscape Maintenance District 19-1 are as follows:
Zone A: $887,698
SECTION 3: Under assessment law, the City General Benefit Contribution has been calculated as $228, 167.
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II
II
II
ATTACHMENT A
July 21, 2026, Item #7
Resolution No. 26-
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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