____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 3 Fiscal Year 2022/23 ATTACHMENT 19
ESTIMATE OF WORK
The 1972 Act permits carrying forward surpluses or recovering deficits in subsequent fiscal years.
Costs for the district will be reviewed annually. Any surplus credited against assessment or any deficits shall be included in the assessment for the following fiscal year.
District Budget
Fiscal Year
2022/23 Budget
Expenditures
Personnel Services:
Regular Salaries 156,730$
Overtime Salaries 3,680
Fringe Benefits 78,430
Subtotal - Personnel 238,840
Operations and Maintenance:
Operations and Maintenance:
O & M/General 72,120
O & M/Facilities 3,000
Emergency Equipment and Vehicle Rental 8,500
Equipment Operations and Maintenance 3,000
Subtotal - Operations and Maintenance 86,620
Contract Services:
Contract Services/General 391,470
Contract Services/Facilities 14,260
Tree Maintenance 24,240
Subtotal - Contract Services 429,970
Utilities:
Telephone Utilities 3,940
Water Utilities 193,210
Electric Utilities 136,860
Subtotal - Utilities 334,010
Assessment Administration 99,190
Admin./General Overhead 64,190
Other Expenses 2,960
Subtotal - Operations and Maintenance 1,016,940
Capital Expenditures:
Captial Outlay - Improvements Other Than Building 200,000 Captial Project 459,870
Subtotal - Capital Expenditures 659,870
Transfers Out:
Transfers Out - PD-85 Capital Reserve Fund 116,800
Total Expenditures Budget 2,032,450$
____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 4 Fiscal Year 2022/23 ATTACHMENT 19
Fiscal Year
2022/23 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 1,163,280$ Anticipated Prior Year Delinquencies Collection 13,560
Subtotal - Taxes 1,176,840
Other Revenues:
Interest Earnings 2,330
Other Rental/Lease Income 124,010
Park Maintenance Fees 4,210
Sports Field User Group Rentals 110
Sports Lighting Fees 17,270
Other Revenue 100
Subtotal - Other Revenues: 148,030
Transfer In:
Transfer In - General Fund 177,330
Transfer In - PD-85 Operating Fund 116,800
Transfer In - CFD Empire Lakes 30,180
Subtotal - Transfer In: 324,310
Total Revenues Budget 1,649,180
Contribution to/(Use of) Fund Balance (383,270)$
Total Gross Estimated Assessments 1,163,275.00$
Total District EBU Count 37,525.00
Actual Assessment per EBU - Fiscal Year 2022/23 31.00$
Maximum Allowable Assessment per EBU - Fiscal Year 2022/23 31.00$ Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year.
The actual assessment will be based on the estimated costs of maintenance, available fund balance and maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County of San Bernardino, whichever is later. Beginning with Fiscal Year 2016/17, the City will maintain a Capital Reserve to be used for deferred maintenance and pending capital projects.
____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 5 Fiscal Year 2022/23 ATTACHMENT 19
The reserve balance information for the District is as follows:
Operating Capital TotalReserve Reserve ReserveEstimated Reserve Fund Balance, June 30, 2022 2,362,466$ 557,908$ 2,920,373$ Contribution to/(Use of) Reserve - Fiscal Year 2022/23 183,430 (566,700) (383,270)Estimated Reserve Fund Balance, June 30, 2023 2,545,896$ (8,792)$ 2,537,103$ Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Contract Services: This item includes the contract costs of a landscape maintenance company responsible for the ongoing maintenance of the District improvements.
Utilities: This item includes the costs to furnish electricity, water, and telephone services, as required, for the operation and maintenance of the sprinklers and irrigation controllers in the District.
Assessment Administration: This item includes the cost of all particular departments and staff of the City, as well as consultants, for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include new monuments, irrigation systems, and other large improvements.
____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 6 Fiscal Year 2022/23 ATTACHMENT 19
Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings, other rental/lease income (cell site tower leases), Park Maintenance Fees, Sports Field User Group Rentals, and parking permits (Metrolink Station paid parking).
METHOD OF SPREAD
The 1972 Act indicates that assessments may be apportioned by any formula or method which fairly distributes costs among all lots or parcels within the District in proportion to the estimated benefit received.
A. Definitions
The District is divided into three categories for the purpose of determining the assessments as follows:
CATEGORY A – includes parcels based on the number of existing residential units within certain ranges of parcel size.
CATEGORY B – includes all parcels not defined in Category A or Category C CATEGORY C – includes exempt parcels. Exempt parcels are those parcels listed by the County Assessor’s as exempt and/or which have an assessed value of less than $500.
B. Formula
The assessment formula is based on actual land use information contained in the current San Bernardino Assessor’s computer files and Assessor’s parcel maps.
Category A:
All parcels containing existing residential dwelling units and meeting the following conditions.
Parcel Size/Range Dwelling Units/Parcel
Less than 1.5 Acres and 1 or more dwelling units
1.51 to 3.5 Acres and 2 or more dwelling units
3.51 to 7.0 Acres and 4 or more dwelling units
7.01 to 14.0 Acres and 8 or more dwelling units
14.01 to 25 Acres and 15 or more dwelling units
25.01 Acres and larger 26 or more dwelling units
Category A is based on the number of existing residential units.
____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 7 Fiscal Year 2022/23 ATTACHMENT 19
Category B: All parcels not defined in Category A or Category C.
Category C: All exempt parcels as defined below:
1. All properties currently tax exempt;
2. All public ownership;
3. Railroad mainline right-of-ways;
4. Major utility transmission right-of-ways;
5. Mineral rights;
6. Parcels so small they currently cannot be built upon;
7. All normally assessable parcels within an assessed valuation of less than $500 and 1.5 acres or less; and,
C. Summary of Preliminary Assessment Amounts
Category A:
The preliminary estimated assessment rate, which will be levied during the Fiscal Year 2022/23, is $31.00 per residential dwelling unit for those parcels in Category A. Category A parcels containing more than one residential dwelling unit will be assessed for an amount equal to $31.00 times the number of residential dwelling units.
Category B:
The assessment, which may be levied for parcels within Category B during the Fiscal Year 2022/23, shall be according to the following schedule:
Definition Assessment Per Parcels
Single Family Residential $31.00
Multi-Family Residential $31.00
Less than 1.5 Acres $15.50
1.51 Acres to 3.50 Acres $46.50
3.51 Acres to 7.0 Acres $108.50
7.01 Acres to 14.0 Acres $217.00
14.01 Acres to 25.0 Acres $434.00
25.01 Acres and larger $775.00
Category C:
The assessment shall be $0.00 for Category C parcels.
____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 8 Fiscal Year 2022/23 ATTACHMENT 19
Annexations
There were no effective annexations for Fiscal Year 2022/23.
Boundary Map
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor of the County of San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer’s Report.
____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 9 Fiscal Year 2022/23 ATTACHMENT 19
Resolution No. 2022-XXX – Page 1 of 2
ATTACHMENT 20
RESOLUTION NO. 2022-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO
CUCAMONGA, CALIFORNIA, CONFIRMING THE DIAGRAMS AND
ASSESSMENTS; APPROVING THE ANNUAL ENGINEER’S
REPORTS; AND ORDERING THE LEVY AND COLLECTION OF THE
ANNUAL ASSESSMENTS WITHIN LANDSCAPE MAINTENANCE
DISTRICTS NOS. 1, 2, 3B, 4-R, 5, 6-R, 7, 8, 9 AND 10 FOR FISCAL YEAR 2022/23
WHEREAS, the City Council of the City of Rancho Cucamonga did on the 15 th day of June, 2022, adopt its Resolution of Intention No. 2022-081 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Landscape Maintenance Districts Nos. 1, 2, 3B, 4-R, 5, 6-R, 7, 8, 9, and 10 (each a "District" and collectively the "Districts") for Fiscal Year 2022/23 and giving notice of the time and place for a public hearing by the City Council on the levy of the proposed assessments within the Districts; and
WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer (each an "Annual Engineer's Report" and collectively the "Annual Engineer's Reports") for each District as required pursuant to Article 4 of Chapter 1 of the 1972 Act, Article XIIID of the Constitution of the State of California (“Article XIIID”) and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”); and
WHEREAS, notice of such public hearing was duly and legally published in the time, form and manner as required by the Assessment Law, shown by the affidavit of Publication of said Resolution of Intention on file in the Office of the City Clerk; and
WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity for the contemplated work and the benefits to be derived therefrom, and said City Council having now acquired jurisdiction to order the proposed work.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY RESOLVES, as follows:
SECTION 1. This City Council hereby finds and determines that:
A. Notice of the public hearing has been given and the proceedings for the consideration of the levy of the annual assessments within each District have been undertaken in accordance with the 1972 Act; and
B. The annual assessments for Fiscal Year 2022/23 proposed to be levied within each District as set forth in the applicable Annual Engineer's Report do not exceed the annual assessments as previously authorized to be levied within such District, and therefore, the proposed levy of assessments for Fiscal Year 2022/23 within such District are not deemed to be “increased” over the maximum authorized annual assessments.
SECTION 2. The final assessments and diagrams for the proceedings, as contained in the Annual Engineer’s Report for each of the Districts, is hereby approved and confirmed. The assessments for the Districts contained in the Annual Engineer’s Reports for Fiscal Year 2022/23 are hereby levied
Resolution No. 2022-XXX – Page 2 of 2
ATTACHMENT 20
upon the respective lots or parcels in the Districts in the amounts as set forth in the applicable Annual Engineer’s Report.
SECTION 3. This City Council hereby orders that the work, as set forth and described in the Resolution of Intention, be done and made.
SECTION 4. The above-referenced diagram and assessment shall be filed in the Office of the City Clerk. Said diagram and assessment, and the certified copy thereof, shall be open for public inspection.
SECTION 5. The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. Such filing shall be made no later than the 3rd Monday in August 2022.
SECTION 6. After the filing of the diagram and assessment, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment.
SECTION 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected, and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.
SECTION 8. The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2022, and ending June 30, 2023.
PASSED, APPROVED, AND ADOPTED this 20th day of July 2022.
Resolution No. 2022-XXX – Page 1 of 2
ATTACHMENT 21
RESOLUTION NO. 2022-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO
CUCAMONGA, CALIFORNIA, CONFIRMING THE DIAGRAMS AND
THE ASSESSMENTS; APPROVING THE ANNUAL ENGINEER’S
REPORTS; AND ORDERING THE LEVY AND COLLECTION OF THE
ANNUAL ASSESSMENTS WITHIN STREET LIGHTING
MAINTENANCE DISTRICTS NOS. 1, 2, 3, 4, 5, 6, 7 AND 8, FOR FISCAL YEAR 2022/23
WHEREAS, the City Council of the City of Rancho Cucamonga did on the 15 th day of June, 2022, adopt its Resolution of Intention No. 2022-084 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Street Lighting Maintenance Districts Nos. 1, 2, 3, 4, 5, 6, 7 and 8 (each a "District" and collectively the "Districts") for Fiscal Year 2022/23 and giving notice of the time and place for a public hearing by the City Council on the levy of the proposed assessments within the Districts; and WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer (each an "Annual Engineer’s Report" and collectively the "Annual Engineer’s Reports") for each District as required pursuant to Article 4 of Chapter 1 of the 1972 Act, Article XIIID of the Constitution of the State of California (“Article XIIID”) and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”); and
WHEREAS, notice of such public hearing was duly and legally published in the time, form and manner as required by the Assessment Law, shown by the affidavit of Publication of said Resolution of Intention on file in the Office of the City Clerk; and
WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity for the contemplated work and the benefits to be derived therefrom and said City Council having now acquired jurisdiction to order the proposed work.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY RESOLVES, as follows:
SECTION 1. This City Council hereby finds and determines that:
A. Notice of the public hearing has been given and the proceedings for the consideration of the levy of the annual assessments within each District have been undertaken in accordance with the 1972 Act; and
B. The annual assessments for Fiscal Year 2022/23 proposed to be levied within each District as set forth in the applicable Annual Engineer's Report do not exceed the annual assessments as previously authorized to be levied within such District, and therefore, the proposed levy of assessments for Fiscal Year 2022/23 within such District are not deemed to be “increased” over the maximum authorized annual assessments.
SECTION 2. The final assessments and diagrams for the proceedings, as contained in the Annual Engineer’s Report for each of the Districts, is hereby approved and confirmed. The assessments for the Districts contained in the Annual Engineer’s Reports for Fiscal Year 2022/23 are hereby levied upon the respective lots or parcels in the Districts in the amounts as set forth in the applicable Annual
Resolution No. 2022-XXX – Page 2 of 2
ATTACHMENT 21
Engineer’s Report.
SECTION 3. This City Council hereby orders that the work, as set forth and described in the Resolution of Intention, be done and made.
SECTION 4. The above-referenced diagram and assessment shall be filed in the Office of the City Clerk. Said diagram and assessment, and the certified copy thereof, shall be open for public inspection.
SECTION 5. The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. Such filing shall be made no later than the 3rd Monday in August 2022.
SECTION 6. After the filing of the diagram and assessment, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment.
SECTION 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected, and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.
SECTION 8. The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2022, and ending June 30, 2023.
PASSED, APPROVED, AND ADOPTED this 20th day of July 2022.
Resolution No. 2022-XXX – Page 1 of 2
ATTACHMENT 22
RESOLUTION NO. 2022-XXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO
CUCAMONGA, CALIFORNIA, CONFIRMING THE DIAGRAM AND
ASSESSMENT; APPROVING THE ANNUAL ENGINEER’S REPORT;
AND ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS
WITHIN PARK AND RECREATION IMPROVEMENT DISTRICT NO.
PD-85 FOR FISCAL YEAR 2022/23
WHEREAS, the City Council of the City of Rancho Cucamonga did on the 15 th day of July, 2022, adopt its Resolution of Intention No. 2022-087 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Park and Recreation Improvement District No. PD-85 (the “District”) for Fiscal Year 2022/23 and giving notice of the time and place for a public hearing by the City Council on the levy of the proposed assessments within the Districts; and
WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer as required by the 1972 Act; and
WHEREAS, notice of such public hearing was duly and legally published in the time, form and manner as required by law, shown by the affidavit of Publication of said Resolution of Intention on file in the Office of the City Clerk; and
WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity for the contemplated work and the benefits to be derived therefrom, and said City Council having now acquired jurisdiction to order the proposed work.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY RESOLVES, as follows:
SECTION 1: This City Council hereby finds and determines that notice of the public hearing has been given and the proceedings for the consideration of the levy of the annual assessments within the District have been undertaken in accordance with the 1972 Act.
SECTION 2: The final assessments and diagram for the proceedings, as contained in the final Annual Engineer’s Report for the District, are hereby approved and confirmed. The assessments for the District contained in the Annual Engineer’s Report for Fiscal Year 2022/23 are hereby confirmed and levied upon the respective lots or parcels in the District in the amounts as set forth in applicable Annual Engineer’s Report.
SECTION 3: This City Council finds and determines that the public interest and convenience requires the levy and collection of assessments within the District for Fiscal Year 2022/23, and said City Council hereby orders that the work, as set forth and described in said Resolution of Intention be done and made.
SECTION 4: The above-referenced diagram and assessment shall be filed in the Office of the City Clerk. Said diagram and assessment, and the certified copy thereof, shall be open for public inspection.
SECTION 5: The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. Said filing is to be made no later than the 3rd Monday in August, 2022.
Resolution No. 2022-XXX – Page 2 of 2
ATTACHMENT 22
SECTION 6: After the filing of the diagram and assessment, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment.
SECTION 7: The assessments shall be collected at the same time and in the same manner as County taxes are collected, and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.
SECTION 8: The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2022, and ending June 30, 2023.
PASSED, APPROVED, AND ADOPTED this 20th day of July 2022.