____________________________________________________________________________ Landscape Maintenance District No. 8 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
General Benefit
Section 4 of Article XIII D of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next "separate the general benefits from the special benefits conferred," and only the special benefits can be included in the amount of the assessments imposed.
In this District, the improvements being financed consists of the maintenance of local improvements located within the boundaries of the District and include paseos, street trees, landscaped areas and appurtenant facilities that are located throughout the District and were installed to create a common landscape theme and neighborhood identity for parcels within the District. The improvements are situated within the public rights-of-way of the internal local street network within the District which provides ingress and egress for parcels within the District to access the City’s system of arterial streets. City residents and traffic from parcel s not within the District do not use the internal local street network or paseos except for the express purpose of accessing properties located within the District, and therefore do not benefit from the improvements. Only parcels which are within the District and proximate to the improvements and within the D istrict are being assessed. Accordingly, there is a direct physical and visual nexus between each parcel being assessed and the improvements to be funded by the assessment that does not exist for parcels outside of the District boundary and that is particular and distinct from that shared by the public at large. Under these circumstances, all of the benefits conferred are direct and local in nature, and provide a benefit to only those parcels located within the boundaries of the District.
Based upon this, it has been determined that there is no quantifiable general benefit to the surrounding community and the public in general from the maintenance of the improvements within the boundaries of the District , and therefore no portion of the project costs should be attributed to general benefit.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District and, as such, confer a special and direct benefit to parcels within the District by:
• improving the livability, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing beautification, shade and overall enhancement to properties within the District.
____________________________________________________________________________ Landscape Maintenance District No. 8 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements, including the community trails, were installed and are maintained specifically for the properties within the District, only properties within the District receive a special benefit a nd are assessed for said maintenance.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements.
Each parcel that has a special benefit conferred upon it as a result of the maint enance and operation of improvements is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
To assess special benefit ap propriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
____________________________________________________________________________ Landscape Maintenance District No. 8 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The following table summarizes the Fiscal Year 20 24/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU
Total
Units/Acres Total EBUs
Single Family Residential $151.45 $151.45 199.00 199.00 Non-Residential 151.45 151.45 13.61 27.22
The total amount of maintenance and incidental costs for maintaining the landscaping and community trail improvements is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
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 San Bernardino County Assessor Office , at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Landscape Maintenance District No. 8 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Landscape Maintenance District No. 8 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2024/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino.
The following table summarizes the Fiscal Year 2024/25 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Ra
te per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $151.45 199. 00 199.00 $30,138.55 Non-Residential 151.45 13.61 27.22 4,122.47
Totals 212.61 226.22 $34,261.02
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2024/25.
ATTACHMENT 8
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Landscape Maintenance District No. 9
(Lower Etiwanda)
CITY OF RANCHO CUCAMONGA
LANDSCAPE MAINTENANCE DISTRICT NO. 9
(LOWER ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 7
ESTIMATE OF COSTS 9
District Budget 9
Definitions of Budget Items 11
METHOD OF ASSESSMENT 12
Overview 12
General Benefit 13
Special Benefit 13
Method of Assessment Spread 14
Cost of Living Inflator 15
ASSESSMENT DIAGRAM 16
ASSESSMENT ROLL AND ANNEXATIONS 18
Assessment Roll 18
Annexations 18
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscape and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Landscape Maintenance District No. 9 (Lower Etiwanda) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed staff to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act.
The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay the estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services 504,510$
Operations and Maintenance 391,240
Capital Expenditures 450,000
Total Expenditures Budget 1,345,750
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 779,040 Anticipated Prior Year Delinquencies Collection 1,380
Subtotal - Taxes 780,420
Other Revenues 3,060
Total Revenues Budget 783,480
Contribution to/(Use of) Fund Balance (562,270)$
Total District EBU Count 2,497.56
Actual Assessment per EBU 311.92$
Maximum Allowable Assement per EBU 723.93$
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement or facility such as paseos, community trails, fencing and irrigation systems, and providing for the growth, vigor and care of the trees and landscape plant mate rials. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting of landscape or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, fo r a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area known as Lower Etiwanda, which is south of Victoria St, north of Foothill Blvd, generally east of Etiwanda Ave and the I-15 Freeway and west of East Ave. Typically, parcels have been annexed to the District as they have developed.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements maintained by the District include the paseos, community trails, trees, landscaped sites and appurtenant facilities that are throughout the District. These improvements are located within the street right -of-ways and dedicated public easements which are within the boundaries of the District. The landscaping maintenance includes, but is not limited to, the pruning, fertilizing, mowing, weeding, pest control, removal of trash/debris, and irrigation of the trees, shrubs, vines, ground cover, and turf. Maintenance of associated improvements and facilities, such as community trails, fencing and irrigation systems, includes but is not limited to, grading and replacement of trail surfacing, trail fence repair and replacement, steel fenc e painting, repair and replacement, and irrigation systems control, adjustment, trouble-shooting,
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
repair and replacement. Services include personnel, materials, contracting services, utilities, capital projects and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in a healthy, vigorous and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, including the future ability to replace landscaping with drought resistant or low water use plants, in order to lower expenses of the District. The breakdown of maintained areas is as follows:
Parks: Garcia Park (formerly known as South Etiwanda Park).
Site # Descriptive Location
9-1 The west side of East Ave from 380 feet north of Chateau Dr to 290 feet south of Chateau Dr.
Ground Cover area: 7,244 square feet
Hardscape area: 7,525 square feet
9-2 The west side of East Ave from 339 feet north of Brookfield Dr to 157 north of Brookfield Dr . Brookfield Dr from East Ave to Oakcrest Ct . The east side of Oakcrest Ct to 137 feet north of Brookfield Dr.
Ground Cover area: 2,390 square feet
Hardscape area: 6,874 square feet
9-3 The west side of East Ave from 790 feet north of Highfield Dr to 256 feet south of Highfield Dr.
Ground Cover area: 8,769 square feet
Hardscape area: 10,669 square feet
9-4 The west side of East Ave from 295 feet north of Via Veneto Dr To Via Veneto Dr.
The north side of Via Veneto Dr From East Ave to Dolcetto Pl. The east side of Dolcetto Pl from Via Veneto Dr to Miller Ave. The south side of Miller Ave from 372 feet west of Dolcetto Pl to 240 feet east of Dolcetto Pl. The west side of Dolcett o Pl from Miller Ave to Garcia Dr . The north side of Garcia Dr from Dolcetto Pl to Etiwanda Ave.
Ground Cover area: 48,612 square feet
Hardscape area: 28,746 square feet
9-5 The north side of Miller Ave from 429 feet west of Dolcetto Pl to 1029 feet west of Dolcetto Pl.
Ground Cover area: 6,519 square feet
Hardscape area: 3,325 square feet
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
9-6 The north side of Miller Ave from 254 feet east of Dolcetto Pl to 167 feet west of Dolcetto Pl.
Ground Cover area: 4,089 square feet
Hardscape area: 2,854 square feet
9-8 The south side of Base Line Rd from Etiwanda Ave to Shelby Pl. The Base Line Rd median from Etiwanda Ave to 473 feet east of Shelby Pl.
Ground Cover area: 16,395 square feet
Hardscape area: 14,558 square feet
9-9 The north side of Candlewood St from Exbury Pl to Etiwanda Ave.
Ground Cover area: 3,362 square feet
Hardscape area: 786 square feet
9-10 The north side of Base Line Rd from 522 feet east of Forester Pl to 180 feet west of Forester Pl. The Base Line Rd median from 503 feet east of Forester Pl to 200 feet west of Forester Pl.
Ground Cover area: 16,930 square feet
Hardscape area: 13,600 square feet
9-11 The north side of Mueller Ct from 40 feet past the east end of Mueller Ct to 20 feet east of Dicarlo Pl.
Ground Cover area: 9,420 square feet
Hardscape area: 742 square feet
9-12 The north and south sides of Highland Ave from 217 feet west of Norcia Dr to 210 feet east of Dicarlo Pl.
Ground Cover area: 12,471 square feet
Hardscape area: 14,445 square feet
9-13 The south side of Carnesi Dr from Etiwanda Ave to 395 feet east of Murietta Ct.
Ground Cover area: 8,919 square feet
Hardscape area: 6,203 square feet
9-14 The west side of East Ave from 665 feet north of Miller Ave to Miller Ave. The north side of Miller Ave from East Ave to 667 feet west of East Ave.
Ground Cover area: 9,150 square feet
Hardscape area: 16,226 square feet
9-15 The north side of Base Line Rd from Shelby Pl to 343 feet east of Shelby Pl.
Ground Cover area: 3,480 square feet
Hardscape area: 4,638 square feet
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
9-16 The east side of Dolcetto Pl from Garcia Dr to Via Veneto Dr . The south side of Via Veneto Dr from Dolcetto Pl to East Ave. The west side of East Ave from Via Veneto Dr to 276 feet south of Via Veneto Dr.
Ground Cover area: 16,310 square feet
Hardscape area: 13,411 square feet
9-17 The east side of Etiwanda Ave from 145 feet south of Miller Ave to Miller Ave. The south side of Miller Ave from Etiwanda Ave to Three Vines Pl.
Ground Cover area: 7,535 square feet
Hardscape area: 6,130 square feet
FH-17 The Foothill Blvd median from Etiwanda Ave to Cornwell Ct.
Ground Cover area: 8,275 square feet
Ground cover, shrubs and turf areas that make up parkways, median islands and paseos are maintained under contract by a private landscape maintenance company. Parks are maintained by the City’s Park Maintenance Crews.
Map of Improvements
The following page shows the map of landscaping improvements, including irrigation sites and community trails, to be maintained using District funds.
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:
Regular Salaries 314, 590$
Part-time Salaries 25,080
Fringe Benefits 164,840
Subtotal - Personnel 504,510
Operations and Maintenance:
Operations and Maintenance:
O & M/General 17,800
Emergency Equipment and Vehicle Rental 1,000
Subtotal - Operations and Maintenance 18,800
Contract Services:
Contract Services/General 129,340
Tree Maintenance 62,330
Subtotal - Contract Services 191,670
Utilities:
Water Utilities 76,510
Electric Utilities 3,840
Subtotal - Utilities 80,350
Assessment Administration 5,240
Admin./General Overhead 95,180
Subtotal - Operations and Maintenance 391,240
Capital Expenditures:
Captial Outlay - Equipment 450,000
Subtotal - Capital Expenditures 450,000
Total Expenditures Budget 1,345,750$
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 779,040$ Anticipated Prior Year Delinquencies Collection 1,380
Subtotal - Taxes 780,420
Other Revenues:
Park Maintenance Fees 2,950
Sports Field User Group Rentals 110
Subtotal - Other Revenues: 3,060
Total Revenues Budget 783,480
Contribution to/(Use of) Fund Balance (562,270)$
Total Gross Estimated Assessments 779,038.89$
Total District EBU Count 2,497.56
Actual Assessment per EBU - Fiscal Year 2024/25 311.92$ Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 723.93$
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 per Equivalent Benefit Unit (EBU) will be based on the estimated costs of maintenance, available fund balance and maximum allowable assessment with the goal of maintaining the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 1,823,185$ Contribution to/(Use of) Reserve - Fiscal Year 2024/25 (562,270) Estimated Reserve Fund Balance, June 30, 2025 1,260,915$
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
The City has reserve funds that are more than sufficient to cover an estimated six months’ worth of maintenance and servicing costs for the District. When there are excess funds in the District’s reserve account, the excess can be used to lower the annual levy to property owners within the District. The City will continue to annually review the estimated costs and expenses for the District as well as r eserve fund levels, in order to determine if future levies can be reduced as well.
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 matt ers 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.
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
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 ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D. all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the operation, maintenance and servicing of landscaping improvements.
Section 22573 of the 1972 Act requires that maintenance assessments must be lev ied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and r ights-of-ways, public greenbelts and public parkways.
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
General Benefit
Section 4 of Article XIII D of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next "separate the general benefits from the special benefits conferred," and only the special benefits can be included in the amount of the assessments imposed.
In this District, the improvements being financed consists of the maintenance of local improvements located within the boundaries of the District and include paseos, street trees, landscaped areas and appurtenant facilities that are located throughout the District and were installed to create a common landscape theme and neighborhood identity for parcels within the District. The improvements are situated within the public rights-of-way of the internal local street network within the District which provides ingress and egress for parcels within the District to access the City’s system of arterial streets. City residents and traffic from parcels not within the District do not use the internal local street network or paseos except for the express purpose of accessing properties located within the District, and therefore do not benefit from the improvements. Only parcels which are within the District and proximate to the improvements and within the Assessment District are being assessed. Accordingly, there is a direct physical and visual nexus between each parcel being assessed and the improvements to be funded by the assessment that does not exist for parcels outside of the District boundary and that is particular and distinct from that shared by the public at large. Under these circumstances, all of the benefits conferred are direct and local in nature, and provide a benefit to only those parcels located within the boundaries of the District.
Based upon this, it has been determined that there is no quantifiable general benefit to the surrounding community and the public in general from the maintenance of the improvements within the boundaries of the District, and therefore no portion of the project costs should be attributed to general benefit.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District and , as such, confer a special and direct benefit to parcels within the District by:
• improving the livability, appearance, and desirability for properties within the boundaries of the District, and
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing beautification, shade and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements, including the community trails, were installed and are maintained specifically for the properties within the District , only properties within the District receive a special benefit and are assessed for said maintenance.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use}, and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value M ultiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment an d assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
The following summarizes the Fiscal Year 20 24/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU
Total
Units/Acres Total EBUs
Single Family Residential $723.93 $311.92 1,080.00 1,080.00 Multi-Family Residential 723.93 311.92 1,381.00 1,381.00 Non-Residential 723.93 311.92 18.28 36.56
The total amount of maintenance and incidental costs for maintaining the landscaping and community trail improvements is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
Cost of Living Inflator
Each fiscal year beginning with Fiscal Year 2001 /02, the maximum allowable assessment may be increased each year, based upon the Consumer Price Index ("CPI"), All Urban Consumers (CPI-U), for the Riverside – San Bernardino – Ontario Consumer Price Index area , as determined by the United States Department of Labor, Bureau of Labor Statistics , or its successor. The Engineer shall compute the percentage difference between the CPI for March of each year and the CPI for the previous March, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following f iscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living. If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. The annual assessment cannot exceed the actual costs to operate the District in any given year. If operating costs are such that the maximum assessment amount is not needed, the City would levy only what is needed for that year.
The actual assessment rate for Fiscal Year 202 4/25 will remain at $ 311.92 per single-family residence.
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 16 Fiscal Year 2024/25
ASSESSMENT DIAGRAM
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 San Bernardino County Assessor Office, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 17 Fiscal Year 2024/25
____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 18 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2024/25 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $311.92 1,080.00 1, 080.00 $336,873.60 Multi-Family Residential 311.92 1,381.00 1,381.00 430,761.52 Non-Residential 311.92 18.28 36.56 11,403.77
Totals 2,479.28 2,497.56 $779,038.89
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There were no effective annexations for Fiscal Year 2024/25.
ATTACHMENT 9
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Landscape Maintenance District No. 10
(Rancho Etiwanda)
CITY OF RANCHO CUCAMONGA
LANDSCAPE MAINTENANCE DISTRICT NO. 10
(RANCHO ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 7
ESTIMATE OF COSTS 9
District Budget 9
Definitions of Budget Items 11
METHOD OF ASSESSMENT 12
Overview 12
General Benefit 13
Special Benefit 13
Method of Assessment Spread 14
Cost of Living Inflator 15
ASSESSMENT DIAGRAM 15
ASSESSMENT ROLL and ANNEXATIONS 17
Assessment Roll 17
Annexations 17
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscape and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Landscape Maintenance District No. 10 (Rancho Etiwanda) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed staff to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act.
The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay the estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services 338,900$
Operations and Maintenance 563,670
Capital Expenditures 184,250
Total Expenditures Budget 1,086,820
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 697,520 Anticipated Prior Year Delinquencies Collection 5,550
Subtotal - Taxes 703,070
Other Revenues 31,510
Total Revenues Budget 734,580
Contribution to/(Use of) Fund Balance (352,240)$
Total District EBU Count 786.00
Actual Assessment per EBU 887.43$
Maximum Allowable Assessment per EBU 1,114.00$
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of t he following: the upkeep, repair, removal or replacement of all or any part of any improvement or facility such as paseos, community trails, fencing and irrigation systems, and providing for the growth, vigor and care of the trees and landscape plant materials. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting of landscape or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones th erein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City Clerk shall give notice by causing the resolution of intention to be published. Any interested person may, prior to the conclusion of the public
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 ref erred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries o f the District are generally described as that area known as Rancho Etiwanda, which lies north of the 210 Freeway , east of Day C reek Channel, and west of Bluegrass Ave. Typically parcels have been annexed to the District as they have developed.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements maintained by the District include the paseos, community trails, trees, landscaped sites and appurtenant facilities that are throughout the District. These improvements are located within the street right -of-ways and dedicated public easements which are within the boundaries of the District. The landscaping maintenance includes, but is not limited to, the pruning, fertilizing, mowing, weeding, pest control, removal of trash/debris, and irrigation of the trees, shrubs, vines, ground cover, and turf. Maintenance of associated improvements and facilities, such as community trails, fencing and irrigation systems, includes but is not limited to, grading and replacement of trail surfacing, trail fence repair and replacement, steel fence painting, repair and replacement, and irrigation systems control, adjustment, trouble-shooting,
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
repair and replacement. Services include personnel, materials, contracting services, utilities, capital projects and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in a healthy, vigorous and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, including the future ability to replace landscaping with drought resistant or low water use plants, in order to lower expenses of the District. The breakdown of maintained areas is as follows:
Parks: Day Creek Park.
Site # Descriptive Location
10-1 The west side of Day Creek Blvd from 790 feet north of Richfield Dr to Wilson Ave.
The north side of Wilson Ave from Day Creek Blvd to 227 feet west of Day Creek Blvd. This site overlaps 10-2.
Ground Cover area: 16,941 square feet
Hardscape area: 3,589 square feet
10-2 The north and south side of Wilson Ave from 497 feet west of Alvarado Pl to Day Creek Blvd. The south side of Wilson Ave from Day Creek Blvd to Bluegrass Ave.
The Wilson Ave median from Day Creek Blvd to Bluegrass Ave.
Ground Cover area: 47,275 square feet
Hardscape area: 6,444 square feet
10-3 The west side of Day Creek Blvd from Wilson Ave to 144 feet south of Clydesdale Dr.
The Day Creek Blvd median from Wilson Ave to Banyan St.
Ground Cover area: 32,619 square feet
Hardscape area: 10,983 square feet
10-4 The east side of Day Creek Blvd from 648 feet south of Keenland Dr to Wilson Ave.
Ground Cover area: 15,952 square feet
Hardscape area: 4,365 square feet
10-5 The west side of Bluegrass Ave from Wilson Ave to 705 feet south of Challendon Dr.
Ground Cover area: 26,882 square feet
Hardscape area: 12,220 square feet
10-6 The south side of Banyan St from Rochester Ave to Day Creek Blvd. The north side of Banyan St from 427 feet west of Rocking Horse Pl to Rocking Horse Pl. The west side of Day Creek Blvd from Banyan St to Vintage Dr. The north side of Vintage Dr from Day Creek Blvd to the paseo ending 153 feet west of Sandhill Pl.
Ground Cover area: 44,000 square feet
Hardscape area: 16,197 square feet
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
10-7 The north side of Vintage Dr from 180 feet east of Taylor Canon Pl to Day Creek Blvd.
The east side of Day Creek Blvd from Vintage Dr to Banyan St. The south side of Banyan St from Day Creek Blvd to Bluegrass Ave.
Ground Cover area: 22,164 square feet
Hardscape area: 11,724 square feet
10-8 The landscape against the south side facing wall north of the 210 freeway from the top of the slope on the east side of Day Creek Blvd to 300 feet eastward. The Day Creek Blvd median from the 210 freeway to Vintage Dr . The east side of Day Creek Blvd from Caltrans ROW to Vintage Dr. The south side of Vintage Dr from Day Creek Blvd to 180 feet east of Taylor Canyon Pl.
Ground Cover area: 16,841 square feet
Hardscape area: 7,025 square feet
10-9 The north side of Coyote Dr from Brookstone Pl to Day Creek Blvd. The east side of Day Creek Blvd from Coyote Dr to 358 feet north of Coyote Dr. The west side of Day Creek Blvd from 118 feet north of Coyote Dr to 380 feet north of Coyote Dr.
Ground Cover area: 9,403 square feet
Hardscape area: 6,052 square feet
10-10 The north side of Wilson Ave from 395 feet east of Day Creek Blvd to Day Creek Blvd.
The east side of Day Creek Blvd from Wilson Ave to Blackstone Dr. The south side of Blackstone Dr from Day Creek Blvd to Stoneview Rd. The north side of Blackstone Dr from Day Creek Blvd to 165 feet west of Stoneview Rd.
Ground Cover area: 26,304 square feet
Hardscape area: 19,117 square feet
10-11 The west side of Day Creek Blvd from 340 feet north of Banyan St to Banyan St. The north side of Banyan St from Day Creek Blvd to Rocking Horse Pl.
Ground Cover area: 20,378 square feet
Hardscape area: 11,212 square feet
10-12 The paseo on the east side of Stoneview Rd across from Duncaster Pl.
Ground Cover area: 3,326 square feet
Hardscape area: 2,374 square feet
10-13 The west side of Day Creek Blvd from 340 feet south of Vintage Dr to 915 feet south of Vintage Dr.
Ground Cover area: 27,416 square feet
Hardscape area: 16,167 square feet
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
10-14 The south side of Vintage Dr from Saddle Tree Pl to Day Creek Blvd. The west side of Day Creek Blvd from Vintage Dr to 325 feet south of Vintage Dr.
Ground Cover area: 7,777 square feet
Hardscape area: 8,101 square feet
*This sites irrigation pump and valves are powered from site 10-13
Ground cover, shrubs and turf areas that make up parkways, median islands and paseos are maintained under contract by a private landscape maintenance company. Parks are maintained by the City’s Park Maintenance Crews.
Map of Improvements
The following page shows the map of landscaping improvements, including i rrigation sites and community trails, to be maintained using District funds.
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:
Regular Salaries 190, 070$
Overtime Salaries 1,050
Part-time Salaries 40,380
Fringe Benefits 107,400
Subtotal - Personnel 338,900
Operations and Maintenance:
Operations and Maintenance:
O & M/General 18,270
O & M/Facilities 26,650
Emergency Equipment and Vehicle Rental 3,300
Equip Operations & Maint 1,000
Subtotal - Operations and Maintenance 49,220
Contract Services:
Contract Services/General 192,350
Contract Serv/Facilities 4,190
Tree Maintenance 43,270
Subtotal - Contract Services 239,810
Utilities:
Water Utilities 120,710
Electric Utilities 18,790
Subtotal - Utilities 139,500
Assessment Administration 2,820
Admin./General Overhead 131,670
Misc Contributions to City 650
Subtotal - Operations and Maintenance 563,670
Capital Expenditures:
Captial Outlay - Equipment 109,250
Captial Project 75,000
Subtotal - Capital Expenditures 184,250
Total Expenditures Budget 1,086,820$
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 697,520$ Anticipated Prior Year Delinquencies Collection 5,550
Subtotal - Taxes 703,070
Other Revenues:
Other Rental/Lease Income 27,220
Park Maintenance Fees 180
Sports Field User Group Rentals 40
Sports Lighting Fees 3,970
Other Revenue 100
Subtotal - Other Revenues: 31,510
Total Revenues Budget 734,580
Contribution to/(Use of) Fund Balance (352,240)$
Total Gross Estimated Assessments 697,519.98$
Total District EBU Count 786.00
Actual Assessment per EBU - Fiscal Year 2024/25 887.43$ Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 1,114.00$
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 per Equivalent Benefit Unit (EBU) will be based on the estimated costs of maintenance, available fund balance and maximum allowable assessment with the goal of maintaining the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 1,155,675$ Contribution to/(Use of) Reserve - Fiscal Year 2024/25 (352,240) Estimated Reserve Fund Balance, June 30, 2025 803,435$
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
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.
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).
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D. all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the operation, maintenance and servicing of landscaping improvements.
Section 22573 of the 1972 Act requires that maintenance assessments must be lev ied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and r ights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
General Benefit
Section 4 of Article XIII D of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next "separate the general benefits from the special benefits conferred," and only the special benefits can be included in the amount of the assessments imposed.
In this District, the improvements being financed consists of the maintenance of local improvements located within the boundaries of the District and include paseos, street trees, landscaped areas and appurtenant facilities that are located throughout the District and were installed to create a common landscape theme and neighborhood identity for parcels within the District. The improvements are situated within the public rights-of-way of the internal local street network within the District which provides ingress and egress for parcels within the District to access the City’s system of arterial streets. City residents and traffic from parcels not within the District do not use the internal local street network or paseos except for the express purpose of accessing properties located within the District, and therefore do not benefit from the improvements. Only parcels which are within the District and proximate to the improvements and within the District are being assessed. Accordingly, there is a direct phys ical and visual nexus between each parcel being assessed and the improvements to be funded by the assessment that does not exist for parcels outside of the District boundary and that is particular and distinct from that shared by the public at large. Under these circumstances, all of the benefits conferred are direct and local in nature, and provide a benefit to only those parcels located within the boundaries of the District.
Based upon this, it has been determined that there is no quantifiable general be nefit to the surrounding community and the public in general from the maintenance of the improvements within the boundaries of the District, and therefore no portion of the project costs should be attributed to general benefit.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District and , as such, confer a special and direct benefit to parcels within the District by:
• improving the livability, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing beautification, shade and overall enhancement to properties within the District.
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements, including the community trails, were installed and are maintained specifically for the properties within the District , only properties within the District receive a special benefit and are assessed for said maintenance.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements is identified and the proportionate special benefit derived by each identified parcel i s determined in relationship to the entire costs of the maintenance and operation of the improvements.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. The following table provides the weighting factors applied to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the Distric t is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following summar izes the Fiscal Year 202 4/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU
Total
Units/Acres Total EBUs
Single Family Residential $1,114.00 $887.43 786.00 786.00
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
The total amount of maintenance and incidental costs for maintaining the landscaping and community trail improvements is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
Cost of Living Inflator
Each fiscal year beginning with Fiscal Year 2002/ 03, the maximum allowable assessment may increase each year, based upon the Consumer Price Index ("CPI"), All Urban Consumers (CPI- U), for the Riverside – San Bernardino – Ontario Consumer Price Index area, as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Engineer shall compute the percentage difference between the CPI for March of each year and the CPI for the previous March, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living. If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. The annual assessment cannot exceed the actual costs to operate the District in any given year. If operating costs are such that the maximum assessment amount is not needed, the City would levy only what is needed for that year.
The actual assessment rate for Fiscal Year 202 4/25 will increase from $ 845.17 to $887.43 per single-family residence, a CPI increase of 5.0% as compared to Fiscal Year 2023/24.
ASSESSMENT DIAGRAM
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 San Bernardino County Assessor Office, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 16 Fiscal Year 2024/25
____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 17 Fiscal Year 2024/25
ASSESSMENT ROLL and ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following tables summarize the Fiscal Year 20 24/25 actual assessment for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $887.43 786.00 786.00 $697,519.98 Totals 786.00 786.00 $697,519.98
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There are no effective annexations for Fiscal Year 2024/25.
ATTACHMENT 10
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 1
(Arterials)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 1
(ARTERIALS)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution N o. 2024-xxx, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Lighting Maintenance District No. 1 (Arterial) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services 42,060$
Operations and Maintenance 910,690
Transfer Out 111,640
Total Expenditures Budget 1,064,390
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 841,110 Anticipated Prior Year Delinquencies Collection 6,890
Subtotal - Taxes 848,000
Other Revenues 3,170
Transfer In - CFD Empire Lakes 24,630
Transfer In - CFD Street Lighting Services 12,990
Total Revenues Budget 888,790
Contribution to/(Use of) Fund Balance (175,600)$
Total District EBU Count 47,332.66
Actual Assessment per EBU 17.77$
Maximum Allowable Assessment per EBU 17.77$
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the iden tification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirely of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of t he following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, v ehicle, equipment, capital improvements, the installation of LED street lighting , and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones th erein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City C lerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in Novem ber 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or i ncreased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as the entire City of Rancho Cucamonga.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are review ed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:
Regular Salaries 28,040$
Fringe Benefits 14,020
Subtotal - Personnel 42,060
Operations and Maintenance:
Training 220
Membership Dues 80
O & M/General 50,550
Cellular Technology 2,000
Equipment Operations and Maintenance 500
Subtotal - Operations and Maintenance 53,350
Contract Services:
Contract Services 47,750
Contract Equipment Maintenance/Repair 4,280
Subtotal - Contract Services 52,030
Utilities:
Telephone Utilities 1,500
Electric Utilities 647,300
Subtotal - Utilities 648,800
Assessment Administration 106,710
Admin./General Overhead 49,800
Subtotal - Operations and Maintenance 910,690
Transfer Out - General City Street Lights Fund 111,640
Total Expenditures Budget 1,064,390$
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 841,110$ Anticipated Prior Year Delinquencies Collection 6,890
Subtotal - Taxes 848,000
Other Revenues:
Other Revenue - Day Creek Traffic Signal 3,170
Subtotal - Other Revenues: 3,170
Transfer In
Transfer In - CFD Empire Lakes 24,630
Transfer In - CFD Street Lighting Services 12,990
Subtotal - Transfer In: 37,620
Total Revenues Budget 888,790
Contribution to/(Use of) Fund Balance (175,600)$
Total Gross Estimated Assessments 841,101.37$
Total District EBU Count 47,332.66
Actual Assessment per EBU - Fiscal Year 2024/25 17.77$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 17.77$
The maximum allowable assessment per Equivalent Benefit Unit ( EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. 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 per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 341,735$
Contribution to/(Use of) Reserve - Fiscal Year 2024/25 (175,600) Estimated Reserve Fund Balance, June 30, 2025 166,135$
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
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.
Utilities: This item includes the costs to furnish electricity and telephone services , as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and 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 prov ide 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 installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District. In Fiscal Year 202 3/24, the debt service has been suspended due to the structural operating deficit and will be routinely monitored.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
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 and Developer Energizing Fees.
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and r ights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
• improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
• the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Benefit Unit (" EBU") method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Benefit Unit ( EBU). Every other land- use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Benefit Units
Property Type (County Use Code) EBU Value M ultiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 20 24/25 maximum allowable assessment rates for the District:
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
Property Type (County Use Code)
Maximum
Allowable
Assessment Rate
per EBU
Actual
Asessment
Rate per EBU
Total
Units/Acres Total EBUs
Single Family Residential $17.77 $17.77 28,412.00 28,412.00 Multi-Family Residential 17.77 17.77 12,633.00 12,633.00 Non-Residential 17.77 17.77 3,143.83 6,287.66
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
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 San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarize the Fiscal Year 20 24/25 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Ra
te per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $17.77 28, 412.00 28,412.00 $504,881.24 Multi-Family Residential 17.77 12,633.00 12,633.00 224,488.41 Non-Residential 17.77 3,143.83 6,287.66 111,731.72
Totals 44,188.83 47,332.66 $841,101.37
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
The following annexations are effective for Fiscal Year 2024/25:
Apn
Annexation
Date Project Name
Total Units/
Acr e s Total EBUs Property Type
1076-041-34 01/18/23 DRC2021-00026 1.00 1.00 Single-Family Res 0226-231-54 02/15/23 DRC2020-00022 1.00 1.00 Single-Family Res 0229-021-97 02/15/23 DRC2021-00320 2.37 2.37 Commercial/Industrial 0229-311-14 & 15 03/15/23 DRC2020-00440 260.00 260.00 Multi-Family Res 0225-171-04 03/15/23 SUBTT20337 9.00 9.00 Single-Family Res
ATTACHMENT 11
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 2
(Local Streets)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 2
(LOCAL STREETS)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Resolution Initiating Proceedings f or the Levy of Annual Assessments for Street Light Maintenance District No. 2 (Local Streets) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance 439,350$
Transfer Out 113,950
Total Expenditures Budget 553,300
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 392,560 Anticipated Prior Year Delinquencies Collection 4,000
Subtotal - Taxes 396,560
Transfer In -General Fund 70,200
Transfer In - CFD Empire Lakes 66,180
Transfer In - CFD Street Lighting Services 20,360
Total Revenues Budget 553,300
Contribution to/(Use of) Fund Balance -$
Total District EBU Count 9,821.32
Actual Assessment per EBU 39.97$
Maximum Allowable Assement per EBU 39.97$
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvem ents upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entirely of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefited Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facil ities. This shall also include material, vehicle, equipment, capital improvements , the installation of LED street ligh ting, and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City C lerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, t he City Clerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvem ents, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with th e procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as the entire City west of Haven Ave.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention t o continue to use cost effective materials, in order to lower expenses of the District . In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the Distric t has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are review ed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance:
Training 220$
Membership Dues 80
Operations and Maintenance 430
Subtotal - Operations and Maintenance 730
Contract Services:
Contract Services/General 20,990
Contract Equipment Maintenace/Repair 50
Subtotal - Contract Services 21,040
Utilities:
Electric Utilities 390,200
A
ssessment Administration 26,350
Admin./General Overhead 1,030
Subtotal - Operations and Maintenance 439,350
Transfer Out - General Street Lights Fund 113,950
Total Expenditures Budget 553,300$
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 392,560$ Anticipated Prior Year Delinquencies Collection 4,000
Subtotal - Taxes 396,560
Transfer In
Transfer In - General Fund 70,200
Transfer In - CFD Empire Lakes 66,180
Transfer In - CFD Street Lighting Services 20,360
156,740
Total Revenues Budget 553,300
Contribution to/(Use of) Fund Balance -$
Total Gross Estimated Assessments 392,558.15$
Total District EBU Count 9,821.32
Actual Assessment per EBU - Fiscal Year 2024/25 39.97$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 39.97$
The maximum allowable assessment per Equivalent Benefit Unit ( EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. 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 per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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 of Rancho Cucamonga 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, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 982,058$
Contribution to/(Use of) Reserve - Fiscal Year 2024/25 - Estimated Reserve Fund Balance, June 30, 2025 982,058$
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
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 Ma intenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services , as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and 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, inspectio ns, 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 installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District. In Fiscal Year 202 3/24, the debt service has been suspended due to the structural operating deficit and will be routinely monitored.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
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 and Developer Energizing Fees.
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parc el will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights -of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
• improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at l arge do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
• the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the District that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determi ned in relationship to the entire costs of the maintenance and operation of the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-u se types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
S
ingle Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the Distric t is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The following table summarizes the Fiscal Year 20 24/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment
Rate per EBU
Total
Units/Acres Total EBUs
Single Family Residential $39.97 $39.97 7,346.00 7,346.00 Multi-Family Residential 39.97 39.97 2,405.00 2,405.00
Non-Residential 39.97 39.97 35.16 70.32
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed t o the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
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 Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2024/25 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $39.97 7,346.00 7,346.00 293,619.62 $ Multi-Family Residential 39.97 2,405.00 2,405.00 96,127.85$ Non-Residential 39.97 35.16 70.32 2,810.68$
Totals 9,786.16 9,821.32 392,558.15$
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
The following annexations are effective for Fiscal Year 2024/25:
APN
Annexation
Date Project
Total Units
/ Acr e s Total EBUs T ype
1076-
041-34 01/18/23 DRC2021-00026 1.00 1.00 Single-Family Res 0229-311-14 & 15 03/15/23 DRC2020-00440 260.00 260.00 Multi-Family Res
ATTACHMENT 12
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 3
(Victoria Planned Community)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 3
(VICTORIA PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Re solution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 3 (Victoria Planned Community) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services 54,260$
Operations and Maintenance 202,100
Transfer Out 43,370
Total Expenditures Budget 299,730
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 381,410 Anticipated Prior Year Delinquencies Collection 2,730
Total Revenues Budget 384,140
Contribution to/(Use of) Fund Balance 84,410$
Total District EBU Count 8,089.24
Actual Assessment per EBU 47.15$
Maximum Allowable Assessment per EBU 47.15$
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefi ted Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting , and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments wi thin the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones t herein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City Clerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of Cali fornia. The boundaries of the District are generally described as that area located south of the 210 Freeway, west of Etiwanda Ave, southwest of the I -15 Freeway and east of Haven Ave , also known as the Victoria Neighborhood Planned Community, and are more particularly in the diagram of the District included herein.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, t raffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:
Regular Salaries 36,170$
Fringe Benefits 18,090
Subtotal - Personnel 54,260
Operations and Maintenance:
Operations and Maintenance:
Training 220
Membership Dues 80
O & M/General 210
Contract Services 8,050
Contract Equipment Maintenance/Repair 30
Subtotal - Operations and Maintenance 8,590
Electric Utilities 154,120
Assessment Administration 24,820
Admin./General Overhead 14,570
Subtotal - Operations and Maintenance 202,100
Transfer Out - General Street Lights Fund 43,370
Total Expenditures Budget 299,730$
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 381,410$ A
nticipated Prior Year Delinquencies Collection 2,730
Total Revenues Budget 384,140
Contribution to/(Use of) Fund Balance 84,410$
Total Gross Estimated Assessments 381,407.64$
Total District EBU Count 8,089.24
Actual Assessment per EBU - Fiscal Year 2024/25 47.15$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 47.15$
The maximum allowable assessment per Equivalent Benefit Unit ( EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. 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 per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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 t he 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, whichever is later. The reserve b alance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 739,877$
Contribution to/(Use of) Reserve - Fiscal Year 2024/25 84,410 Estimated Reserve Fund Balance, June 30, 2025 824,287$
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
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.
Utilities: This item includes the costs to furnish electricity and telephone services , as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and 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 installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City General Fund for the acquisition of street lights and installation of LED street lighting within the District.
In FY 2021/22, the outstanding balance of the interfund was fully repaid.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
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 and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights -of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
• improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels w ithin the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
• the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed. Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Dwelling Unit ( EBU). Every other land- use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value M ultiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 20 24/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU
Total
Units/Acres Total EBUs
Single Family Residential $47.15 $47.15 6,843.00 6,843.00 Multi-Family Residential 47.15 47.15 729.00 729.00
Non-Residential 47.15 47.15 258.62 517.24
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
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 Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2024/25 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $47.15 6,843.00 6,843.00 $322,647.45 Multi-Family Residential 47.15 729.00 729.00 34,372.35
Non-Residential 47.15 258.62 517.24 24,387.84
Totals 7,830.62 8,089.24 $381,407.64
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There are no effective annexations for Fiscal Year 2024/25.
ATTACHMENT 13
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 4
(Terra Vista Planned Community)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 4
(TERRA VISTA PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 4 (Terra Vista Planned Community) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services 55,470$
Operations and Maintenance 105,110
Debt Service 11,220
Transfer Out 20,130
Total Expenditures Budget 191,930
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 166,400 Anticipated Prior Year Delinquencies Collection 730
Total Revenues Budget 167,130
Contribution to/(Use of) Fund Balance (24,800)$
Total District EBU Count 5,745.78
Actual Assessment per EBU 28.96$
Maximum Allowable Assessment per EBU 28.96$
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefi ted Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram include d herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facil ities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting , and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City Clerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area of the City known as the Terra Vista Planned Community, which is located north of Foothill Blvd, west of Rochester Ave, east of Haven Ave, south of Base Line Rd and includes the northeast corner of Base Line Rd and Haven Ave.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:
Regular Salaries 36,980$
Fringe Benefits 18,490
Subtotal - Personnel 55,470
Operations and Maintenance:
Operations and Maintenance:
Training 220
Membership Dues 80
O & M/General 1,120
Contract Services 3,730
Contract Equipment Maintenace/Repair 110
Subtotal - Operations and Maintenance 5,260
Utilities:
Electric Utilities 72,770
Assessment Administration 14,420
Admin./General Overhead 12,660
Subtotal - Operations and Maintenance 105,110
Debt Service:
Interest Expense 1,360
Principal Repayments 9,860
Subtotal - Debt Service 11,220
Transfer Out - General City Street Lights Fund 20,130
Total Expenditures Budget 191,930$
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 166,400$ Anticipated Prior Year Delinquencies Collection 730
Total Revenues Budget 167,130
Contribution to/(Use of) Fund Balance (24,800)$
Total Gross Estimated Assessments 166,397.79$
Total District EBU Count 5,745.78
Actual Assessment per EBU - Fiscal Year 2024/25 28.96$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 28.96$
The maximum allowable assessment per Equivalent Benefit Unit ( EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. 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 per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfact ory and healthy condition. The actual assessment amount may be lower than the 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, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 92,984$
Contribution to/(Use of) Reserve - Fiscal Year 2024/25 (24,800) Estimated Reserve Fund Balance, June 30, 2025 68,184$
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
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.
Utilities: This item includes the costs to furnish electricity and telephone services , as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of District services, operations, and incidental expenses related to the District. This item al so 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 installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
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 and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 197 2 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit fr om the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights -of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
• improving the livability, safety, appearance, and desirability for properties w ithin the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
• the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determi ned in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Dwelling Unit ( EBU). Every other land- use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 0.50 Unit
Non-Residential 2. 00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the Distric t is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2024/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum
Allowable
A
ssessment
Rate per EBU
Actual
Asessment Rate
p
er EBU
Total
Units/Acres T otal EBUs
Single Family Residential $28.96 $28. 96 2,652.00 2,652.00 Multi-Family Residential 28.96 28.96 5,250.00 2,625.00
Non-Residential 28.96 28.96 234.39 468.78
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
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 Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2024/25 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Ra
te per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $28.96 2, 652.00 2,652.00 $76,801.92 Multi-Family Residential 28.96 5,250.00 2,625.00 76,020.00 Non-Residential 28.96 234.39 468.78 13,575.87
Totals 8,136.39 5,745.78 $166,397.79
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There are no effective annexations for Fiscal Year 2024/25.
ATTACHMENT 14
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 5
(Caryn Planned Community)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 5
(CARYN PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolutio n No. 2024-XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 5 (Caryn Planned Community) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specificati ons describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the Distri ct, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance 43,570
Transfer Out 9,560
Total Expenditures Budget 53,130
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 44,150 Anticipated Prior Year Delinquencies Collection 490
Subtotal - Taxes 44,640
Transfer In - General Fund 22,040
Total Revenues Budget 66,680
Contribution to/(Use of) Fund Balance 13,550$
Total District EBU Count 1,276.00
Actual Assessment per EBU 34.60$
Maximum Allowable Assessment per EBU 34.60$
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefitted Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefi ted Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report , and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting , and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones th erein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City Clerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 ref erred to in the assessment.
If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga. The boundaries of the District are generally described as that area located north of the 210 Freeway, south of Banyan St, west of Rochester Ave and east of Milliken Ave, also known as the Caryn Planned Community. The boundaries also include Tract No. 13835 east of Rochester Ave and Tracts No. 13748, 13857 and 13858 west of Milliken Ave.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are review ed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance:
Contract Services 1,770
U
tilities:
Electric Utilities 34,580
Assessment Administration 4,570
Admin./General Overhead 2,650
Subtotal - Operations and Maintenance 43,570
Transfer Out - General Street Lights Fund 9,560
Total Expenditures Budget 53,130$
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 44,150$ Anticipated Prior Year Delinquencies Collection 490
Subtotal - Taxes 44,640
Transfer In
Transfer In - General Fund 22,040
Total Revenues Budget 66,680
Contribution to/(Use of) Fund Balance 13,550$
Total Gross Estimated Assessments 44,149.60$
Total District EBU Count 1,276.00
Actual Assessment per EBU - Fiscal Year 2024/25 34.60$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 34.60$
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
The max imum allowable assessment per Equivalent Benefit Unit ( EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. 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 per EB U will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 (81,551)$ Contribution to/(Use of) Reserve - Fiscal Year 2024/25 13,550 Estimated Reserve Fund Balance, June 30, 2025 (68,001)$
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
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 Ma intenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.
Utilities: This item includes the costs to furnish electricity and telephone services , as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and 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, inspectio ns, 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 installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lighting within the District. In Fiscal Year 2023/24, the debt service has been suspended due to the structural operating deficit and will be routinely monitored.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
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 and Developer Energizing Fees.
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights -of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
• improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
• the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
derived by each identified parcel is determi ned in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined, however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. The following table provides the weighting factors applied by land-use types, as assigned by County use code, to determine each parcel's EB U assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value M ultiplier
Single Family Residential 1.00 Parcel
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the Distric t is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the E BU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 20 24/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU
Total
Units/Acres Total EBUs
Single Family Residential $34.60 $34.60 1,276.00 1,276.00
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
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 Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2024/25 actual assessment for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $34.60 1,276.00 1,276.00 $44,149.60 Totals 1,276.00 1,276.00 $44,149.60
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
There are no effective annexations for Fiscal Year 2024/25.
ATTACHMENT 15
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 6
(Commercial Industrial)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 6
(COMMERCIAL INDUSTRIAL)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 6 (Commercial Industrial) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance 72,370$
Transfer Out 14,980
Total Expenditures Budget 87,350
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 132,470 Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 134,080
Transfer In - CFD Empire Lakes 250
Transfer In - CFD Street Lighting Services 7,680
Total Revenues Budget 142,010
Contribution to/(Use of) Fund Balance 54,660$
Total District EBU Count 2,577.17
Actual Assessment per EBU 51.40$
Maximum Allowable Assessment per EBU 51.40$
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvem ents upon the Specially Benefited Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefi ted Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting , and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones th erein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City Clerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in Novem ber 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to, express their support for, or opposition to the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as the commercial and industrial area of the City which is generally bounded by Foothill Blvd on the north, 4th St on the south, East Ave on the east and Grove Ave on the west.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are review ed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance:
Operations and Maintenance:
Contract Services 2,780$
Utilities:
Electric Utilities 59,900
Assessment Administration 4,030
Admin./General Overhead 5,660
Subtotal - Operations and Maintenance 72,370
Transfer Out - General Street Lights Fund 14,980
Total Expenditures Budget 87,350$
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 132,470$ Anticipated Prior Year Delinquencies Collection 1,610
S
ubtotal - Taxes 134,080
Transfer In:
Transfer In - CFD Empire Lakes 250
Transfer In - CFD Street Lighting Services 7,680
Subtotal - Transfer In: 7,930
Total Revenues Budget 142,010
Contribution to/(Use of) Fund Balance 54,660$
Total Gross Estimated Assessments 132,466.52$
Total District EBU Count 2,577.17
Actual Assessment per EBU - Fiscal Year 2024/25 51.40$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 51.40$
The maximum allowable assessment per Equivalent Benefit Unit ( EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. 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 per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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, whichever is later. The reserve balance information for the District is as follows:
Operating
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 139,065$
Contribution to/(Use of) Reserve - Fiscal Year 2024/25 54,660 Estimated Reserve Fund Balance, June 30, 2025 193,725$
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
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.
Utilities: This item includes the costs to furnish electricity and telephone services , as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and consultants for providing the administration, coordination and management of D istrict 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 installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City General Fund for the acquisition of street lights and installation of LED street lighting within the District.
In FY 2021/22, the outstanding balance of the interfund was fully repaid.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
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 and Developer Energizing Fees.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the publ ic lighting facilities, including traffic signals.
Section 22573 of the 1972 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and r ights-of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
• improving the livability , safety , appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
• the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.
When the District was formed, Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined, however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-u se types, as assigned by County use code, to determine each parcel's EBU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Non-Residential 1.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multipl e parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
The following table summarizes the Fiscal Year 2024/25 maximum allowable assessment rate for the District:
Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU
Total
Units/Acres Total EBUs
Non-Residential $51.40 $51.40 2,577.17 2,577.17
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
ASSESSMENT DIAGRAM
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 Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot o r parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2024/25 actual assessment for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Non-Residential $51.40 2,577.17 2,577.17 $132,466.52
Totals 2,577.17 2,577.17 $132,466.52
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
The following annexations are effective for Fiscal Year 2024/25:
Apn
Annexation
Date Project Name
Total Units/
Acr e s Total EBUs Property Type
0229-021-97 02/15/23 DRC2021-00320 2.37 2. 37 Commercial/Industrial
ATTACHMENT 16
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 7
(North Etiwanda)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 7
(NORTH ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Resolution Initiating Proceedings fo r the Levy of Annual Assessments for Street Light Maintenance District No. 7 (North Etiwanda) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications desc ribing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, show ing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance 130,480
Transfer Out 30,310
Total Expenditures Budget 160,790
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 131,150 Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 132,760
Transfers In 30,490
Total Revenues Budget 163,250
Contribution to/(Use of) Fund Balance 2,460$
Total District EBU Count 3,936.00
Actual Assessment per EBU 33.32$
Maximum Allowable Assessment per EBU 33.32$
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefitted Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefi ted Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been separated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed i n accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting , and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments wi thin the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones t herein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, the City Clerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area of the City known as North Etiwanda, which is generally bounded by Highland Ave on the south, Day Creek Channel on the west and City limits on the east and north.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention t o continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 6 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
ESTIMATE OF COSTS
The estimated costs of administration, maintenance, operations, and servicing the improvements as described in the Plans and Specifications are summarized below. Each year, as part of the D istrict levy calculation process, the costs and expenses are review ed and the annual costs are projected for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance:
Operations and Maintenance:
Contract Services 5,630
Utilities:
Electric Utilities 106,810
Assessment Administration 13,980
Admin./General Overhead 4,060
Subtotal - Operations and Maintenance 130,480
Transfer Out - General Street Lights Fund 30,310
Total Expenditures Budget 160,790$
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 131,150$ Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 132,760
Transfer In:
Transfer In - General Fund 30,490
Total Revenues Budget 163,250
Contribution to/(Use of) Fund Balance 2,460$
Total Gross Estimated Assessments 131,147.52$
Total District EBU Count 3,936.00
Actual Assessment per EBU - Fiscal Year 2024/25 33.32$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 33.32$
The maximum allowable assessment per Equivalent Benefit Unit ( EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996/97 and subsequent District annexations. 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 per EDU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the 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, whichever is later. The reserve balance information for the District is as follows:
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 165,388$
Contribution to/(Use of) Reserve - Fiscal Year 2024/25 2,460 Estimated Reserve Fund Balance, June 30, 2025 167,848$
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 9 Fiscal Year 2024/25
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.
Utilities: This item includes the costs to furnish electricity and telephone services , as required, for the operation and maintenance of the street lights, traffic signals, and appurtenant facilities throughout the District.
Assessment Administration: This item includes the cost to all particular departments and staff of the City, and 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, inspect ions, 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 installation of safety lights and other large improvements.
Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of street lights and installation of LED street lig hting within the District. In Fiscal Year 2023/24, the debt service has been suspended due to the structural operating deficit and will be routinely monitored.
Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned street lights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 10 Fiscal Year 2024/25
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 and Developer Energizing Fees.
METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D, all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the public lighting facilities, including traffic signals.
Section 22573 of the 197 2 Act requires that maintenance assessments must be levied according to benefit rather than according to assessed value. This Section states:
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 benefit to be received by each such lot or parcel from the improvements.
The determination of whether or not a lot or parcel will benefit fr om the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].
Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".
Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights -of-ways, public greenbelts and public parkways.
The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 11 Fiscal Year 2024/25
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.
Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:
• improving the livability , safety , appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.
General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:
• the safety and visual enhancement of the area to persons or vehicles that may travel through the District
However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.
Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determi ned in relationship to the entire costs of the maintenance and operation of the improvements.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 12 Fiscal Year 2024/25
When the District was formed , Article XIII D and Proposition 218 had not yet been passed.
Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996/97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.
To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit ("EDU") method of apportionment uses the single-family home as the basic unit of assessment.
A single-family home equals one Equivalent Dwelling Unit (EDU). Every other land- use is converted to EDUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EDU assignment.
Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 0.50 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EDU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EDU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The following table summarizes the Fiscal Year 20 24/25 maximum allowable assessment rates for the District:
Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs
Total
Assessment
Single Family Residential $33.32 3,936.00 3,936.00 $131,147.52 Totals 3,936.00 3,936.00 $131,147.52
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.
ASSESSMENT DIAGRAM
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 Assessor of the County San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 14 Fiscal Year 2024/25
____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 15 Fiscal Year 2024/25
ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 20 24/25 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of San Bernardino. The following table summarizes the Fiscal Year 2024/25 actual assessments for the District:
Property Type (County Use Code)
Actual
Assessment
Ra
te per EBU
Total
Units/Acres Total EBUs
Total
Assessment
Single Family Residential $33.32 3, 936.00 3,936.00 $131,147.52 Totals 3,936.00 3,936.00 $131,147.52
A copy of the full assessment roll is available for review in the City Clerk's office.
Annexations
The following annexation is effective for Fiscal Year 2024/25:
APN
Annexation
Date Project
Total Units
/ Acr e s Total EBUs T ype
0226-231-54 02/15/23 DRC2020-00022 1.00 1. 00 Single-Family Res 0225-171-04 03/15/23 SUBTT20337 9.00 9.00 Single-Family Res
ATTACHMENT 17
Preliminary Annual Engineer’s Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Street Lighting Maintenance District No. 8
(South Etiwanda)
CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 8
(SOUTH ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 1 Fiscal Year 2024/25
ENGINEER’S LETTER
WHEREAS, on June 5, 2024, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2024-XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 8 (South Etiwanda) (the “District”); and
WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2024/25 pursuant to the requirements of the 1972 Act. The Annual Engineer’s 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 maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and
NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) str eet lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services 52,500$
Operations and Maintenance 60,300
Transfer Out 10,680
Total Expenditures Budget 123,480
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies 81,120 Anticipated Prior Year Delinquencies Collection 610
Total Revenues Budget 81,730
Contribution to/(Use of) Fund Balance (41,750)$
Total District EBU Count 2,650.78
Actual Assessment per EBU 30.60$
Maximum Allowable Assessment per EBU 193.75$
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 2 Fiscal Year 2024/25
In making the assessments contained herein pursuant to the 1972 Act:
1. I have identified all parcels which will have a special benefit conferred upon them from the improvement described in the Special Benefit Section of this Annual Engineer’s Report (the “Specially Benefited Parcels”). For particulars as to the identification of said parcels, reference is made to the Assessment Diagram, a copy of which is included in this Annual Engineer’s Report.
2. I have evaluated the costs and expenses of the improvements upon the Specially Benefitted Parcels. In making such evaluation:
a. The proportionate special benefit derived by each Specially Benefited Parcel from the improvements was determined in relationship to the entire ty of the maintenance costs of the improvements;
b. No assessment has been imposed on any Specially Benefi ted Parcel which exceeds the reasonable cost of the proportional special benefit conferred on such parcel from the improvements; and
c. Any general benefits from the improvements have been se parated from the special benefits and only special benefits have been assessed.
I, the undersigned, respectfully submit the enclosed Annual Engineer’s Report and, to the best of my knowledge, information and belief, I certify that the Annual Engineer’s Report and Assessment Diagram included herein have been prepared and computed in accordance with the order of the City Council of the City of Rancho Cucamonga and the Assessment Law.
Jason C. Welday
Director of Engineering Services/City Engineer
Date
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 3 Fiscal Year 2024/25
INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:
Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting , and administrative costs associated with the annual administration and operation of the District.
Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the 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 District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
• Gives notice of the time and place for public hearing by the City Council on the levy of the proposed assessment.
• 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 amount approved, t he City Clerk shall give notice 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.
____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
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 the improvem ents, to the zones within the District, and the proposed diagram or the proposed assessment.
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 the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, or opposition to, the proposed assessment or increase in such assessment.
PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right -of-way and dedicated easements within the boundaries of the District.
Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area of the City known as South Etiwanda, which is generally bounded by Etiwanda Ave on the west, Highland Ave on the north and Foothill Blvd on the south. The southern portion of the District is bounded by East Ave on the east and the northern portion of the District is bounded by the I-15 Freeway on the east.
Reference is also made to the Assessment Diagram included in this Report.
Description of Improvements and Services
The improvements are the maintenance and servicing of street lights, traffic signals and appurtenant facilities throughout the District. The maintenance and servicing includes, but is not limited to, furnishing electric current for public lighting facilities including street lights and traffic signals, and associated appurtenant facilities. Services include personnel, materials, contracting services, utilities, and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in operational and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, in order to lower expenses of the District. In Fiscal Year 2017/18, the acquisition by the City of the street lights and installation of LED street lighting specially benefiting the properties within the District has been added to the improvements.