Agenda packet — Rancho Cucamonga City Council, July 17, 2024 (part 5 of 6)

____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 16 Fiscal Year 2024/25

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____________________________________________________________________________ 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 202 4/25 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 202 4/25 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.

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ATTACHMENT 10

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 1
(Arterials)

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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

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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

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____________________________________________________________________________ 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. 2024-049, 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 c osts 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$

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____________________________________________________________________________ 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 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 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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

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____________________________________________________________________________ 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 improv ements, 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 D istrict 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.

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____________________________________________________________________________ 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 re ferred 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, o r 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.

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.

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____________________________________________________________________________ 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

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____________________________________________________________________________ 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$

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____________________________________________________________________________ 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$

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____________________________________________________________________________ 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 operat ion 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 se rvices, 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. 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.

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____________________________________________________________________________ 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

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____________________________________________________________________________ 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 desirabilit y 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 withi n 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.

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____________________________________________________________________________ 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 Multiplier
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 2024/25 maximum allowable assessment rates for the District:

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____________________________________________________________________________ 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

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____________________________________________________________________________ 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 202 4/25 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 202 4/25 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 $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

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ATTACHMENT 11

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 2
(Local Streets)

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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

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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

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____________________________________________________________________________ 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 A ct”) adopted its Resolution No. 2024-049, 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

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$

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____________________________________________________________________________ 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:

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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

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____________________________________________________________________________ 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 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 descri ption 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.

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.

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____________________________________________________________________________ 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, o r opposition to, the proposed assessment or increase in such assessment.

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 assoc iated 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.

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____________________________________________________________________________ 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.

Page 717 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

Page 718 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 7 Fiscal Year 2024/25

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
Assessment 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$

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____________________________________________________________________________ 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$

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$

Page 720 ends

____________________________________________________________________________ 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:

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.

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.

Page 721 ends

____________________________________________________________________________ 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.

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:

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

Page 722 ends

____________________________________________________________________________ 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 t he 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.

• 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.

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____________________________________________________________________________ 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.

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 Multiplier
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 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The following table summarizes the Fiscal Year 2024/25 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.

Page 725 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

Page 726 ends

____________________________________________________________________________ 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 202 4/25 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

Page 727 ends

ATTACHMENT 12

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 3
(Victoria Planned Community)

Page 728 ends

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

Page 729 ends

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

Page 730 ends

____________________________________________________________________________ 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 A ct”) adopted its Resolution No. 2024-049, 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, operati ons 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

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$

Page 731 ends

____________________________________________________________________________ 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:

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 entiret y 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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

Page 732 ends

____________________________________________________________________________ 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: th e 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, equipmen t, 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.

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.

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____________________________________________________________________________ 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.

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, o r opposition to, the proposed assessment or increase in such assessment.

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 mor e 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.

Page 734 ends

____________________________________________________________________________ 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.

Page 735 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

Page 736 ends

____________________________________________________________________________ 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$

Page 737 ends

____________________________________________________________________________ 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$ Anticipated 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$

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 balance 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$

Page 738 ends

____________________________________________________________________________ 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:

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.

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.

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.

Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These ot her revenues may include: interest earnings and Developer Energizing Fees.

Page 739 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 10 Fiscal Year 2024/25

Section 22573 of the 1972 Act requires that maintenance assessm ents must be levied according to benefit rather than according to assessed value. This Section states:

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.

Page 740 ends

____________________________________________________________________________ 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 i s 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.

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

Page 741 ends

____________________________________________________________________________ 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.

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 1.00 Unit
Non-Residential 2.00 Acre

The following table summarizes the Fiscal Year 2024/25 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

Page 742 ends

____________________________________________________________________________ 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.

Page 743 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

Page 744 ends

____________________________________________________________________________ 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 202 4/25 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.

Page 745 ends

ATTACHMENT 13

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 4
(Terra Vista Planned Community)

Page 746 ends

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

Page 747 ends

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

Page 748 ends

____________________________________________________________________________ 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. 2024-049, 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

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$

Page 749 ends

____________________________________________________________________________ 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:

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 entiret y 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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

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____________________________________________________________________________ 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.

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____________________________________________________________________________ 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.

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, o r opposition to, the proposed assessment or increase in such assessment.

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 faciliti es 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.

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____________________________________________________________________________ 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

Page 754 ends

____________________________________________________________________________ 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 District 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$

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____________________________________________________________________________ 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.

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$

Page 756 ends

____________________________________________________________________________ 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:

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.

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 10 Fiscal Year 2024/25

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 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].

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.

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____________________________________________________________________________ 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.

• 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 P roposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as

Page 759 ends

____________________________________________________________________________ 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.

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
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU
Total
Units/Acres Total 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

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____________________________________________________________________________ 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

Page 762 ends

____________________________________________________________________________ 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 202 4/25 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 $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.

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ATTACHMENT 14

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 5
(Caryn Planned Community)

Page 764 ends

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

Page 765 ends

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

Page 766 ends

____________________________________________________________________________ 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 Resolution No. 2024-049, 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

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$

Page 767 ends

____________________________________________________________________________ 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:

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 entiret y 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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

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____________________________________________________________________________ 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, equi pment, 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.

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____________________________________________________________________________ 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.

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, o r opposition to, the proposed assessment or increase in such assessment.

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.

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____________________________________________________________________________ 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.

Page 771 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 7 Fiscal Year 2024/25

District Budget
Fiscal Year
2024/25 Budget
Expenditures
Operations and Maintenance:

Contract Services 1,770
Utilities:

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$

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____________________________________________________________________________ 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.

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)$

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____________________________________________________________________________ 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:

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.

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.

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____________________________________________________________________________ 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.

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 determ ination 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].

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

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____________________________________________________________________________ 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 t he 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.

• 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.

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____________________________________________________________________________ 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 P roposition 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.

A single-family home equals one E BU. 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 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 EB U 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 2024/25 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

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____________________________________________________________________________ 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 repor t was prepared, and are incorporated by reference herein and made part of this Engineer's Report.

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

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____________________________________________________________________________ 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 202 4/25 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.

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ATTACHMENT 15

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 6
(Commercial Industrial)

Page 782 ends

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

Page 783 ends

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

Page 784 ends

____________________________________________________________________________ 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. 2024-049, 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 assess ment 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

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$

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____________________________________________________________________________ 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:

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 entiret y 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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

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____________________________________________________________________________ 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: th e 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, equipmen t, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.

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____________________________________________________________________________ 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.

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.

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 a ll 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.

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____________________________________________________________________________ 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 7 Fiscal Year 2024/25

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$

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____________________________________________________________________________ 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
Subtotal - 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$

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 r eserve 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$

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____________________________________________________________________________ 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:

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, traff ic signals, and appurtenant facilities throughout the District.

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.

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.

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 10 Fiscal Year 2024/25

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:

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____________________________________________________________________________ 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 desirabil ity 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 wit hin the District; only properties within the District receive a special benefit and are assessed for said maintenance.

• 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.

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

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____________________________________________________________________________ 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.

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 a n 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

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 13 Fiscal Year 2024/25

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

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____________________________________________________________________________ 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 2 024/25 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

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ATTACHMENT 16

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 7
(North Etiwanda)

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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

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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

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____________________________________________________________________________ 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. 2024-049, a Resolution Initiating Proceedings fo r the Levy of Annual Assessments for Street Light Maintenance District No. 7 (North Etiwanda) (the “District”); and

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$

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____________________________________________________________________________ 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:

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 entiret y 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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

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____________________________________________________________________________ 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 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.

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.

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____________________________________________________________________________ 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 improvem ents, to the zones within the District, and the proposed diagram or the proposed 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, o r opposition to, the proposed assessment or increase in such assessment.

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.

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____________________________________________________________________________ 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

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____________________________________________________________________________ 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 reviewed 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$

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____________________________________________________________________________ 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 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 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$

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____________________________________________________________________________ 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:

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 inquir ies 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.

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____________________________________________________________________________ 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.

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 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 Sec tion 5000) [of the Streets and Highways Code, State of California].

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

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____________________________________________________________________________ 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.

• 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 dis repair 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.

• 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.

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____________________________________________________________________________ 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.

To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to ea ch 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 13 Fiscal Year 2024/25
The following table summarizes the Fiscal Year 2024/25 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

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 repor t was prepared, and are incorporated by reference herein and made part of this Engineer's Report.

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

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____________________________________________________________________________ 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 202 4/25 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:

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

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ATTACHMENT 17

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Street Lighting Maintenance District No. 8
(South Etiwanda)

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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

Page 819 ends

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

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____________________________________________________________________________ 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. 2024-049, 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$

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____________________________________________________________________________ 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:

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 entiret y 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.

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

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____________________________________________________________________________ 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.

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.

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____________________________________________________________________________ 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.

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, o r opposition to, the proposed assessment or increase in such assessment.

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 6 Fiscal Year 2024/25

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 7 Fiscal Year 2024/25

District Budget

Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:

Regular Salaries 35,000$
Fringe Benefits 17,500
Subtotal - Personnel 52,500
Operations and Maintenance:

Operations and Maintenance:

Training 220
Membership Dues 80
O & M/General 430
Contract Services 1,980
Contract Equipment Maintenance/Repair 50
Subtotal - Operations and Maintenance 2,760
Utilities:

Electric Utilities 40,400
Assessment Administration 5,700
Admin./General Overhead 11,440
Subtotal - Operations and Maintenance 60,300
Transfer Out - General City Street Lights Fund 10,680
Total Expenditures Budget 123,480$

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
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 Gross Estimated Assessments 81,113.86$
Total District EBU Count 2,650.78
Actual Assessment per EBU - Fiscal Year 2024/25 30.60$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 193.75$

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 r eserve balance information for the District is as follows:

Operating Reserve
Estimated Reserve Fund Balance, June 30, 2024 1,777,281$ Contribution to/(Use of) Reserve - Fiscal Year 2024/25 (41,750) Estimated Reserve Fund Balance, June 30, 2025 1,735,531$

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – 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:

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 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.

Debt Service: This item includes the repayme nt 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.

Other Revenues: This inclu des 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – 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 shal l 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:

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – 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, 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.

• 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

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – 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.

Land-Use Equivalent Dwelling Units

Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre

The following table summarizes the Fiscal Year 2024/25 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 $193.75 $30.60 1,206.00 1,206.00 Multi-Family Residential 193.75 30.60 1,381.00 1,381.00 Non-Residential 193.75 30.60 31.89 63.78

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 14 Fiscal Year 2024/25

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____________________________________________________________________________ Street Lighting 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 202 4/25 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 $30.60 1,206.00 1,206.00 $36,903.60 Multi-Family Residential 30.60 1,381.00 1,381.00 42,258.60 Non-Residential 30.60 31.89 63.78 1,951.66
Totals 2,618.89 2,650.78 $81,113.86

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.

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ATTACHMENT 18

Annual Engineer’s Report
Fiscal Year 2024/25

City of Rancho Cucamonga
Parks and Recreation Improvement
District No. PD-85

07/17/2024

Jason C. Welday
Director of Engineering Services/City Engineer
Date

Page 836 ends

CITY OF RANCHO CUCAMONGA
PARKS AND RECREATION IMPROVEMENT DISTRICT NO. PD-85
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

Page 837 ends

TABLE OF CONTENTS

AUTHORITY FOR REPORT 1
FINDINGS 1
DISTRICT ANALYSIS 2
ESTIMATE OF WORK 3
District Budget 3
Definitions of Budget Items 5
METHOD OF SPREAD 6
Annexations 8
Boundary Map 8

Page 838 ends

____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 1 Fiscal Year 2024/25

AUTHORITY FOR REPORT
This report for the Fiscal Year 2024/25 is prepared pursuant to the order of the City Council of the City of Rancho Cucamonga (the “City”) and in compliance with the requirements of Article 4, Chapter 1, Landscape and Lighting Act of 1972 (the “1972 Act”), being Division 15, Section 22500 of th e Streets and Highways code. Provisions for this annual assessment are included in Chapter 3 of the 1972 Act.

The purpose of this report is to set forth findings and the assessment analysis for the annual levy of assessments for the Park and Recreation Improvement District No. PD-85 (the “District”). This District, using direct benefit assessments, was originally created to provide funds to finance the cost of construction, maintenance, operation and debt payment of Heritage Community Park and Red Hill Community Park in the City of Rancho Cucamonga. Subsequently , the debt has been repaid with only the ongoing maintenance and operation with periodic capital improvement expenditures of the parks remaining.

FINDINGS
Section 22573 of the 1972 Act, requires assessments to be levied according to benefit rather than according to assessed value. The 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 benefits to be received by each such lot or parcel from the improvements.

The means of determining whether or not a parcel will benefit from the improvements is contained in the Improvement Act of 1911 (Division 7, commencing with Section 5000 of the Streets and Highways Code, State of California).

The 1972 Act also provides for the classification of various areas within an assessment district into benefit areas w here, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of all territory receiving substantially the same degree of benefit from the improvements and may consist of contiguous or noncontiguous areas.

As the assessments are levied on the bases of benefit, they are considered a user’s fee, not a tax; and, therefore, are not governed by Article XIII A. Properties owned by public agencies, such as a city, county, s tate, or the Federal government, are not assessable without the approval of the particular agency and, normally, are not assessed. Certain other parcels used for railroad mainline right-of-way, public utility transmission right-of-way, and common areas are also exempt from assessment.

The assessment for mobile home parks will be based upon underlying lot acreage.

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 2 Fiscal Year 2024/25

DISTRICT ANALYSIS
A. District Boundary
The District includes all of the City of Rancho Cucamonga with the general exception of land east of Deer Creek Channel and the Victoria, Caryn and Terra Vista Planned Communities.

All parcels of real property affected are more particularly described in maps prepared in accordance with Section 327 of the Revenue and Taxation Code, which are on file in the office of the San Bernardino County Assessor in the Hall of Records, 172 West Third Street, San Bernardino, California and which are hereby made a part hereof by reference.

B. District Name
City of Rancho Cucamonga Park and Recreation Improvement District No. PD-85.

C. Facilities
The existing works within the District boundary are generally described as follows:

1. The maintenance and operation of Heritage Community Park including, but not limited to, grading, planting, irrigation, onsite roads, sidewalks, parking lots, lighting, restrooms, equestrian facilities, playground equipment, picnic facilities, athletic facilities, and walking, jogging and equestrian trails and sanitary sewer connections.

2. The maintenance and operation of Red Hill Community Park including, but not limited to, grading, planting, irrigation, onsite roads, sidewalks, parking lots, lighting, waterscape, restrooms, senior citizens facilities, playground equipment, picnic facilities, major lighted athletic facilities, jogging trail, sanitary sewer connections and onsite drainage inlets.

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 3 Fiscal Year 2024/25

ESTIMATE OF WORK
The 1972 Act permits carrying forward surpluses or recovering deficits in subsequent fiscal years.

Costs for the district will be reviewed annually. Any surplus credited against assessment or any deficits shall be included in the assessment for the following fiscal year.

District Budget

Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:

Regular Salaries 177,640$
Overtime Salaries 4,600
Fringe Benefits 88,890
Subtotal - Personnel 271,130
Operations and Maintenance:

Operations and Maintenance:

O & M/General 72,270
O & M/Facilities 3,300
Emergency Equipment and Vehicle Rental 8,500
Equipment Operations and Maintenance 3,300
Subtotal - Operations and Maintenance 87,370
Contract Services:

Contract Services/General 374,660
Contract Services/Facilities 15,280
Tree Maintenance 26,820
Subtotal - Contract Services 416,760
Utilities:

Telephone Utilities 1,920
Water Utilities 190,230
Electric Utilities 176,710
Subtotal - Utilities 368,860
Assessment Administration 99,190
Admin./General Overhead 94,070
Other Expenses 2,960
Subtotal - Operations and Maintenance 1,069,210
Capital Expenditures:

Captial Outlay - Improvements Other Than Building 252,740 Captial Project 700,000
Subtotal - Capital Expenditures 952,740
Transfers Out:

Transfers Out - PD-85 Capital Reserve Fund 116,800
Total Expenditures Budget 2,409,880$

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 4 Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 1,164,150$ Anticipated Prior Year Delinquencies Collection 13,560
Subtotal - Taxes 1,177,710
Other Revenues:

Other Rental/Lease Income 124,010
Park Maintenance Fees 4,210
Sports Field User Group Rentals 110
Sports Lighting Fees 17,270
Other Revenue 100
Subtotal - Other Revenues: 145,700
Transfer In:

Transfer In - General Fund 117,420
Transfer In - PD-85 Operating Fund 116,800
Transfer In - CFD Empire Lakes 86,890
Subtotal - Transfer In: 321,110
Total Revenues Budget 1,644,520
Contribution to/(Use of) Fund Balance (765,360)$
Total Gross Estimated Assessments 1,164,143.00$
Total District EBU Count 37,546.00
Actual Assessment per EBU - Fiscal Year 2024/25 31.00$
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 31.00$

Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year.

The actual assessment will be based on the estimated costs of maintenance, available fund balance and maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.

It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County of San Bernardino, whichever is later. Beginning with Fiscal Year 2016/17, the City will maintain a Capital Reserve to be used for deferred maintenance and pending capital projects.

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 5 Fiscal Year 2024/25
The reserve balance information for the District is as follows:

Operating Capital Total
Reserve Reserve Reserve
Estimated Reserve Fund Balance, June 30, 2024 2,379,818$ 426,124$ 2,805,942$ Contribution to/(Use of) Reserve - Fiscal Year 2024/25 (785,410) 20,050 (765,360) Estimated Reserve Fund Balance, June 30, 2025 1,594,408$ 446,174$ 2,040,582$

Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:

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.

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 6 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 SPREAD
The 1972 Act indicates that assessments may be apportioned by any formula or method which fairly distributes costs among all lots or parcels within the District in proportion to the estimated benefit received.

A. Definitions
The District is divided into three categories for the purpose of determining the assessments as follows:

CATEGORY A – includes parcels based on the number of existing residential units within certain ranges of parcel size.

CATEGORY B – includes all parcels not defined in Category A or Category C CATEGORY C – includes exempt parcels. Exempt parcels are those parcels listed by the County Assessor’s as exempt and/or which have an assessed value of less than $500.

B. Formula
The assessment formula is based on actual land use information contained in the current San Bernardino Assessor’s computer files and Assessor’s parcel maps.

Category A:

All parcels containing existing residential dwelling units and meeting the following conditions.

Parcel Size/Range Dwelling Units/Parcel
Less than 1.5 Acres and 1 or more dwelling units

1.51 to 3.5 Acres and 2 or more dwelling units

3.51 to 7.0 Acres and 4 or more dwelling units

7.01 to 14.0 Acres and 8 or more dwelling units

14.01 to 25 Acres and 15 or more dwelling units

25.01 Acres and larger 26 or more dwelling units

Category A is based on the number of existing residential units.

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 7 Fiscal Year 2024/25
Category B: All parcels not defined in Category A or Category C.

Category C: All exempt parcels as defined below:

1. All properties currently tax exempt;

2. All public ownership;

3. Railroad mainline right-of-ways;

4. Major utility transmission right-of-ways;

5. Mineral rights;

6. Parcels so small they currently cannot be built upon;

7. All normally assess able parcels within an assessed valuation of less than $500 and 1.5 acres or less; and,

C. Summary of Preliminary Assessment Amounts
Category A:

The preliminary estimated assessment rate, which will be levied during the Fiscal Year 2024/25, is $31.00 per residential dwelling unit for those parcels in Category A. Category A parcels containing more than one residential dwelling unit will be assessed for an amount equal to $31.00 times the number of residential dwelling units.

Category B:

The assessment, which may be levied for parcels within Category B during the Fiscal Year 2024/25, shall be according to the following schedule:

Definition Assessment Per Parcels
Single Family Residential $31.00
Multi-Family Residential $31.00
Less than 1.5 Acres $15.50

1.51 Acres to 3.50 Acres $46.50

3.51 Acres to 7.0 Acres $108.50

7.01 Acres to 14.0 Acres $217.00

14.01 Acres to 25.0 Acres $434.00

25.01 Acres and larger $775.00

Category C:

The assessment shall be $0.00 for Category C parcels.

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 8 Fiscal Year 2024/25
Annexations
There are no effective annexations for Fiscal Year 2024/25.

Boundary Map
An Assessment Diagram for the District is shown on the following page. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the County Assessor of the County of San Bernardino, at the time this report was prepared, and are incorporated by reference herein and made part of this Engineer’s Report.

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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 9 Fiscal Year 2024/25

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Resolution No. 2024-XXX – Page 1 of 2
ATTACHMENT 19
RESOLUTION NO. 2024-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, CONFIRMING THE DIAGRAMS AND
ASSESSMENTS; APPROVING THE ANNUAL ENGINEER’S
REPORTS; AND ORDERING THE LEVY AND COLLECTION OF THE

ANNUAL ASSESSMENTS WITHIN LANDSCAPE MAINTENANCE
DISTRICTS NOS. 1, 2, 3B, 4-R, 6-R, 7, 8, 9 AND 10 FOR FISCAL YEAR 2024/25

WHEREAS, the City Council of the City of Rancho Cucamonga did on the 5th day of June 2024, adopt its Resolution of Intention No. 2024-046 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Landscape Maintenance Districts Nos. 1, 2, 3B, 4- R, 6-R, 7, 8, 9 , and 10 (each a "District" and collectively the "Districts") for Fiscal Year 2024/25 and giving notice of the time and place for a public hearing by the City Council on the levy of the proposed assessments within the Districts; and

WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer (each an "Annual Engineer's Report" and collectively the "Annual Engineer's Reports") for each District as required pursuant to Article 4 of Chapter 1 of t he 1972 Act, Article XIIID of the Constitution of the State of California (“Article XIIID”) and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”); and

WHEREAS, notice of such public hearing was duly and legally published in the time, form and manner as required by the Assessment Law, shown by the affidavit of Publication of said Resolution of Intention on file in the Office of the City Clerk; and

WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity for the contemplated work and the benefits to be derived therefrom , and said City Council having now acquired jurisdiction to order the proposed work.

NOW, THEREFORE , THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY RESOLVES, as follows:

SECTION 1. This City Council hereby finds and determines that:

A. Notice of the public hearing has been given and the proceedings for the consideration of the levy of the annual assessments within each District have been undertaken in accordance with the 1972 Act; and

B. The annual assessments for Fiscal Year 2024/25 proposed to be levied within each District as set forth in the applicable Annual Engineer's Report do not exceed the annual assessments as previously authorized to be levied within such District, and therefore, the proposed levy of assessments for Fiscal Year 2024/25 within such District are not deemed to be “increased” over the maximum authorized annual assessments.

SECTION 2. The final assessments and diagrams for the proceedings, as contained in the Annual Engineer’s Report for each of the Districts, is hereby approved and confirmed. The assessments for the Districts contained in the Annual Engineer’s Reports for Fiscal Year 20 24/25 are hereby levied

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Resolution No. 2024-XXX – Page 2 of 2

upon the respective lots or parcels in the Districts in the amounts as set forth in the applicable Annual Engineer’s Report.

SECTION 3. This City Council hereby orders that the work, as set forth and described in the Resolution of Intention, be done and made.

SECTION 4. The above-referenced diagram and assessment shall be filed in the Office of the City Clerk. Said diagram and assessment, and the certified copy thereof, shall be open for public inspection.

SECTION 5. The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. Such filing shall be made no later than the 3rd Monday in August 2024.

SECTION 6. After the filing of the diagram and assessment, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment.

SECTION 7. The assessments shall be collected at the same time and in the same manner as County taxes are collected, and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.

SECTION 8. The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2024, and ending June 30, 2025.

PASSED, APPROVED, AND ADOPTED this ________ day of ______________ 2024.

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Resolution No. 2024-XXX – Page 1 of 2
ATTACHMENT 20
RESOLUTION NO. 2024-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, CONFIRMING THE DIAGRAMS AND
THE ASSESSMENTS ; APPROVING THE ANNUAL ENGINEER’S
REPORTS; AND ORDERING THE LEVY AND COLLECTION OF THE

ANNUAL ASSESSMENTS WITHIN STREET LIGHTING
MAINTENANCE DISTRICT S NOS. 1, 2, 3, 4, 5, 6, 7 AND 8 , FOR FISCAL YEAR 2024/25

WHEREAS, the City Council of the City of Rancho Cucamonga did on the 5 th day of June 2024, adopt its Resolution of Intention No. 2024-049 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Street Lighting Maintenance District s Nos. 1, 2, 3, 4, 5, 6, 7 and 8 (each a "District" and collectively the "Districts") for Fiscal Year 202 4/25 and giving notice of the tim e and place for a public hearing by the City Council on the levy of the proposed assessments within the Districts; and

WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer (each an "Annual Engineer’ s Report" and collectively the "Annual Engineer’s Reports") for each District as required pursuant to Article 4 of Chapter 1 of the 1972 Act, Article XIIID of the Constitution of the State of California (“Article XIIID”) and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”); and

WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity for the contemplated work and the benefits to be derived therefrom and said City Counci l having now acquired jurisdiction to order the proposed work.

NOW, THEREFORE , THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY RESOLVES, as follows:

SECTION 1. This City Council hereby finds and determines that:

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Resolution No. 2024-XXX – Page 2 of 2

Engineer’s Report.

SECTION 3. This City Council hereby orders that the work, as set forth and described in the Resolution of Intention, be done and made.

SECTION 5. The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Audit or. Such filing shall be made no later than the 3rd Monday in August 2024.

SECTION 8. The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2024, and ending June 30, 2025.

PASSED, APPROVED, AND ADOPTED this ________ day of ____________ 2024.

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Resolution No. 2024-XXX – Page 1 of 2
ATTACHMENT 21
RESOLUTION NO. 2024-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, CONFIRMING THE DIAGRAM AND
ASSESSMENT; APPROVING THE ANNUAL ENGINEER’S REPORT ;

AND ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS
WITHIN PARK AND RECREATION IMPROVEMENT DISTRICT NO.

PD-85 FOR FISCAL YEAR 2024/25

WHEREAS, the City Council of the City of Rancho Cucamonga did on the 5 th day of June 2024,
adopt its Resolution of Intention No. 2024-052 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Park and Recreation Improvement District No. PD-85 (the “District”) for Fiscal Year 2024/25 and giving notice of the time and place for a public hearing by the City Council on the levy of the proposed assessments within the Districts; and

WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer as required by the 1972 Act; and

WHEREAS, notice of such public hearing was duly and legally published in the time, form and manner as required by law, shown by the affidavit of Publication of said Resolution of Intention on file in the Office of the City Clerk; and

NOW, THEREFORE , THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY RESOLVES, as follows:

SECTION 1: This City Council hereby finds and determines that notice of the public hearing has been given and the proceedings for the consideration of the levy of the annual assessments within the District have been undertaken in accordance with the 1972 Act.

SECTION 2: The final assessments and diagram for the proceedings, as contained in the final Annual Engineer’s Report for the District, are hereby approved and confirmed. The assessments for the District contained in the Annual Engineer’s Report for Fiscal Year 2024/25 are hereby confirmed and levied upon the respective lots or parcels in the District in the amounts as set forth in applicable Annual Engineer’s Report.

SECTION 3: This City Council finds and determines that the public interest and convenience requires the levy and collection of assessments within the District for Fiscal Year 202 4/25, and said City Council hereby orders that the work, as set forth and described in said Resolution of Intention be done and made.

SECTION 4: The above-referenced diagram and assessment shall be filed in the Office of the City Clerk. Said diagram and assessment, and the certified copy thereof, shall be open for public inspection.

SECTION 5: The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. Said filing is to be made no later than the 3rd Monday in August 2024.

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Resolution No. 2024-XXX – Page 2 of 2

SECTION 6: After the filing of the diagram and assessment, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment.

SECTION 7: The assessments shall be collected at the same time and in the same manner as County taxes are collected, and all laws providing for the collection and enforcement of County taxes shall apply to the collection and enforcement of the assessments.

SECTION 8: The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2024, and ending June 30, 2025.

PASSED, APPROVED, AND ADOPTED this ________ day of _____________ 2024.

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DATE:July 17, 2024
TO:President and Members of the Board of Directors
FROM:John R. Gillison, City Manager
INITIATED BY: Mike McCliman, Fire Chief
Noah Daniels, Finance Director
Darci Vogel, Fire Business Manager
Kelly Guerra, Special Districts Analyst
SUBJECT: Public Hearing to Consider Adoption of Resolutions Making Determinations Regarding the Proposed Annexation of Territory, Annexation 88-24-1, Adoption of Resolution Calling a Special Election, and Adoption of Resolution Declaring Results of a Special Election in Community Facilities District No. 88-1. (RESOLUTION NO. FD 2024-020 AND RESOLUTION NO. FD 2024-021) (FIRE)
RECOMMENDATION:

Staff recommends that the Fire Board of the Rancho Cucamonga Fire Protection District:

1. Conduct a public hearing to receive protests, comments, and questions from the public on Annexation 88-24-1.

2. Adopt Resolution No. FD 2024-020, a resolution calling a special election and authorizing the submittal of levy of special taxes to the qualified electors.

3. Adopt Resolution No. FD 2024-021, a resolution declaring the results of the election in Community Facilities District 88-1, Annexation 88-24-1 and ordering the annexation of such property into the CFD 88-1.

BACKGROUND:

The City and Fire Protection District conditions property owners to annex such properties into the existing Community Facilities District No. 88-1 to satisfy fire protection service mitigation impacts.

In May 2024, the Property Owners signed an Acknowledgement of Community Facilities District Annexation and an Annexation Application Form to initiate the annexation of territory identified as Annexation 88-24-1 (the “Territory”).

On June 5, 2024, the Board initiated formal annexation proceedings pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982 (the “Mello-Roos Act”) by adopting Resolution FD 2024-005 approving the annexation map proposed to be annexed in CFD 88-1 and Resolution No. FD 2024-006 approving the intention to annex the Territory in the existing CFD 88-1. These Resolutions, among other things, declared the intention of the Board of Directors to levy a special tax within the Territory to finance fire protection and suppression services and set a public hearing regarding the proposed annexation to be held on July 17, 2024.

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ANALYSIS:

In order to finalize the formal annexation proceedings, the Fire Board is being asked to adopt the following resolutions.

Resolution No. FD 2024-020 (Attachment 1) will adopt the calling of a special election and authorize the submittal of the levy of special taxes to the qualified electors of such territory. Exhibit “A” of the Resolution illustrates the Territory proposed to be annexed. Exhibit “B” of the Resolution provides a description of the services and facilities which will, in part, be financed through the levy of the special tax on the Territory if annexed.

The annexation of the Territory into CFD 88-1 will satisfy the conditions of development relating to mitigating impacts upon fire protection services. The Property Owner fully supports the annexation of the property being annexed. Pursuant to the Mello-Roos Act, whenever there have been less than 12 persons registered to vote within the Territory for each of the 90 days preceding the public hearing pertaining to such annexation, the vote shall be by the landowners within the Territory. Therefore, in the current circumstances, the election will be the Landowner’s vote, the Landowner having one vote per acre or portion thereof of land within the Territory.

The Property Owner within the Territory has executed a “Consent and Waiver” of time frames relating to the election. Exhibit “C” of the Resolution sets forth the rate and method of apportionment of the special tax proposed to be levied within the Territory, which is consistent with the special tax levied upon all territories currently within CFD 88-1.

At the special election to be held on July 17, 2024, the Landowner (s) will be entitled to cast their ballot. The Board Secretary will then canvas the ballot if received. Following this resolution, the Board will consider adopting the resolution declaring the election results and the annexation of the Territory into CFD 88-1. If 2/3 of the votes are cast in favor of the special tax levy, the Board may declare the property to be annexed.

The Public Notice regarding the Public Hearing has been advertised in the Inland Valley Daily Bulletin on July 2, 2024.

Resolution No. FD 2024-021 (Attachment 2) will adopt the resolution declaring the results of a special election in Community Facilities District No. 88-1, Annexation 88-24-1, and ordering the annexation of such property.

On July 17, 2024, the landowner(s) submitted their ballot to the Board Secretary. The Board Secretary canvassed the ballot and completed the statement of votes. A copy of the Certificate of Election Official and Statement of Votes Cast is shown in Exhibit “A”.

The Landowner(s) cast their vote unanimously in favor of the special tax levy in the Territory.

Adoption of this resolution constitutes the formal action of the Board declaring the results of the election and the annexation of the Territory to Community Facilities District No. 88-1 and directs the recordation of an amendment to the existing Notice of Special Tax Lien. By recordation of this amendment, prospective purchasers of the property within the Territory will have notice of the FISCAL IMPACT:

The special tax revenues that are collected from CFD No. 88-1 are used to pay for public facilities and services in the District area. Costs related to administering the District are the responsibility of the property owners within the District. Annexation of the Territory will ensure the Property Owner covers the cost of increased demand for fire services resulting from new development

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5 0
within the Territory.

COUNCIL MISSION / VISION / GOAL(S) ADDRESSED:

This item brings together portions of the Council’s vision and core value by providing a sustainable City and promoting a safe and healthy community for all. Annexation of the Territory into CFD 88-1 ensures the delivery of vital fire and life safety services to all residents while satisfying fire protection service mitigation impacts.

ATTACHMENTS:

Attachment 1 - Resolution No. FD 2024-020, Calling for Special Election Attachment 2 - Resolution No. FD 2024-021, Declaring the Results of Special Election

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Resolution No. FD 2024-XXX - Page 1 of 13
ATTACHMENT 1
RESOLUTION NO. FD 2024-XXX

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO

CUCAMONGA FIRE PROTECTION DISTRICT, RANCHO CUCAMONGA,

CALIFORNIA, MAKING CERTAIN DETERMINATIONS REGARDING THE PROPOSED ANNEXATION OF TERRITORY (ANNEXATION NO. 88-24-1) TO AN EXISTING COMMUNITY FACILITIES DISTRICT (CFD 88-1) AND

CALLING A SPECIAL ELECTION AND AUTHORIZING THE SUBMITTAL

OF THE LEVY OF SPECIAL TAXES TO THE QUALIFIED ELECTORS OF

SUCH TERRITORY
WHEREAS, the Board Of Directors (the “Board of Directors”) of the Rancho Cucamonga Fire Protection District (the “Fire Protection District”), Rancho Cucamonga, California, has previously declared its intention and held and conducted proceedings relating to the annexation of territory to an existing community facilities district pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California, and specifically Article 3.5 thereof (the “Act”). The existing Community Facilities District has been designated as Community Facilities District No. 88-1 (the “District”); and, WHEREAS, notice of a public hearing relating to the annexation of territory to the District, the extent of the territory to be annexed (the “Annexation Area”), the furnishing of certain public services and all other related matters has been given; and,
WHEREAS, it has now been determined that written protests have not been received by 50% or more of the registered voters residing either within the Annexation Area or the District and/or property owners representing more than one-half (1/2) or more of the area of land within the Annexed Area or within District; and,
WHEREAS, inasmuch as there have been less than twelve (12) persons registered to vote within the Annexation Area for each of the 90 preceding days, this legislative body desires to submit the levy of the required special tax to the landowners of the Annexation Area, said landowners being the qualified electors as authorized by law.

NOW, THEREFORE, the Board of Directors of the Rancho Cucamonga Fire Protection District does hereby resolve as follows:

1. Recitals. The above recitals are all true and correct.

2. Determinations. It is determined by this Board of Directors that:

A. all proceedings prior hereto were valid and taken in conformity with the requirements of law, and specifically the provisions of the Act;
B. less than twelve (12) registered voters have resided within the Annexation Area for each of the ninety (90) days preceding the close of the public hearing and, consequently, the qualified electors shall be the landowners of the Annexation Area and each landowner who is the owner of record as of the close of the public hearing, or the authorized representative thereof, shall have one vote for each acre or portion of an acre of land that she or he owns within the Annexation Area;
C. the time limit specified by the Act for conducting an election to submit the levy of the special taxes to the qualified electors of the Annexation Area and the requirements for

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Resolution No. FD 2024-XXX - Page 2 of 13
impartial analysis and ballot arguments have been waived with the unanimous consent of the qualified electors of the Annexation Area;
D. the Secretary, acting as the election official, has consented to conducting any required election on a date which is less than 125 days following the adoption of this resolution; and
E. the public services proposed to be financed from the proceeds of special taxes to be levied within the Annexation Area are necessary to meet increased demands placed upon the Fire Protection District as a result of development and/or rehabilitation occurring in the Annexation Area.

3. Boundaries of Annexed Area. The boundaries and parcels of land in the Annexation Area and on which special taxes are proposed to be levied in order to pay the costs and expenses for the public services described in Section 4 below are generally described as follows:

All that property and territory proposed to be annexed to the District, as said property is shown on a map as previously approved by this legislative body, said map entitled “Annexation Map No. 88-24-1 of Community Facilities District No. 88-1 of the Rancho Cucamonga Fire Protection District, County Of San Bernardino, State Of California” reference is made to the attached and incorporated Exhibit “A” (the “Annexation Map”), and a copy of which is on file in the Office of the Secretary and shall remain open for public inspection.

4. Services and Facilities Authorized to be Financed by the District. The services that are authorized to be financed by the District from the proceeds of special taxes levied within the existing District are generally described in Exhibit “B” (the “Services and Facilities”) attached hereto and incorporated herein by this reference and all costs associated the District, administration of the District, the determination of the amount of special taxes to be levied, the costs of collection any special taxes, and costs otherwise incurred in order to carry out the authorized purposes of the District.

If and to the extent feasible the Services and Facilities shall be provided in common within the existing District and the Territory.

5. Special Tax. Except where funds are otherwise available and subject to the approval of the qualified electors of the Annexation Area, a special tax sufficient to pay for the services described in Section 4 that are required for the Annexation Area, secured by recordation of a continuing lien against all non-exempt real property in the Annexation Area will be levied annually within the boundaries of the Annexation Area. For particulars as to the rate and method of apportionment of the proposed special tax, reference is made to the attached and incorporated Exhibit “C” which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the Annexation Area to clearly estimate the maximum amount of the special tax that such person will have to pay.

The special taxes shall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency, as applicable for ad valorem taxes; however, as applicable, this Board of Directors may, by resolution, establish and adopt an alternate or supplemental procedure as necessary. Any special taxes that may not be collected on the County tax roll shall be collected through a direct billing procedure by the Treasurer of the Rancho Cucamonga Fire Protection District, acting for and on behalf of the District.

6. Special Tax Accountability Measures. Pursuant to and in compliance with the provisions of Government Code Section 50075.1, this Board of Directors hereby establishes the following

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Resolution No. FD 2024-XXX - Page 3 of 13
accountability measures pertaining to the levy by the District of the special taxes within the Annexation Area as described in Section 5 above:

A. Each such special tax shall be levied for the specific purposes section in Section 5. above.

B. The proceeds of the levy of each such special tax shall be applied only to the specific applicable purposes set forth in Section 5. above.

C. The District shall establish a separate account into which the proceeds of the special taxes levied within the District shall be deposited.

D. The Fire Chief or his or her designee, acting for and on behalf of the District, shall annually file a report with the Board of Directors as required pursuant to Government Code Section 50075.3.

7. Election. The proposition related to the levy of the special tax shall be submitted to the qualified electors of the Annexation Area, said electors being the landowners, with each landowner having one (1) vote for each acre or portion thereof of land which he or she owns within said annexed territory. The special election shall be held on the 17th of July 2024, and said election shall be a special election to be conducted by the Secretary (hereinafter “Election Official”). If the proposition for the levy of the special tax receives the approval of more than two-thirds (2/3) of the votes cast on the proposition, the special tax may be levied as provided for in this Resolution and the Board of Directors may determine that the Annexation Area is added to and part of the District.

8. Ballot. The ballot proposal to be submitted to the qualified voters at the election shall generally be as follows:

PROPOSITION A

RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 88-1,

AUTHORIZATION FOR SPECIAL TAX LEVY
Shall Community Facilities District No. 88-1 of the Rancho Cucamonga Fire Protection District be authorized to levy special taxes within the territory shown on “Annexation Map No. 88-24-1 of Community Facilities District No. 88-1 of the Rancho Cucamonga Fire Protection District, County Of San Bernardino, State Of California” (the “Annexation Map”) pursuant to the rate and method of apportionment of special taxes (the “Special Tax Formula”) set forth in Resolution No. FD 2023-031 to finance fire suppression and protection services and administrative expenses?

9. Vote. The appropriate mark placed in the voting square after the word “YES” shall be counted in favor of the adoption of the proposition, and the appropriate mark placed in the voting square after the word “NO” in the manner as authorized, shall be counted against the adoption of said proposition.

10. Election Procedure. The Election Official is hereby authorized to take any and all steps necessary for the holding of said election. Said Election Official shall perform and render all services and proceedings incidental to and connected with the conduct of said election, and said services shall include, but not be limited to the following:

A. Prepare and furnish to the election officers necessary election supplies for the conduct of the election.

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Resolution No. FD 2024-XXX - Page 4 of 13
B. Cause to be printed the requisite number of official ballots, tally sheets and other necessary forms.

C. Furnish and address official ballots for the qualified electors of the Annexation Area.

D. Cause the official ballots to be mailed and/or delivered, as required by law.

E. Receive the returns of the election.

F. Sort and assemble the election material and supplies in preparation for the canvassing of the returns.

G. Canvass the returns of the election.

H. Furnish a tabulation of the number of votes given in the election.

I. Make all arrangements and take the necessary steps to pay all costs of the election incurred as a result of services performed for the District and pay costs and expenses of all election officials.

J. Conduct and handle all other matters relating to the proceedings and conduct of the election in the manner and form as required by law.

PASSED, APPROVED and ADOPTED this day of , 2024.

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Resolution No. FD 2024-XXX - Page 5 of 13
EXHIBIT “A”
COMMUNITY FACILITIES DISTRICT NO. 88-1

ANNEXATION MAP

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Resolution No. FD 2024-XXX - Page 6 of 13
COMMUNITY FACILITIES DISTRICT NO. 88-1

BOUNDARY MAP

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Resolution No. FD 2024-XXX - Page 7 of 13
EXHIBIT “B”
COMMUNITY FACILITIES DISTRICT NO. 88-1

DESCRIPTION OF THE SERVICES AND FACILITIES
The Services.

It is the intention of the Board of Directors to finance certain types of fire services (the “Services”) that are in addition to those currently provided in or required for the Territory and are necessary to meet the increased demand for such fire services resulting from new development within the Territory and will not be replacing services already available to the Territory. A general description of the Services to be financed is as follows:

The performance of functions, operations, maintenance, and repair activities in order to provide fire protection and suppression services to the Territory.

The Facilities.

It is the intention of this Board of Directors to finance the purchase, construction, expansion, improvement, or rehabilitation of certain types of fire facilities (the “Facilities”) that are in addition to those currently provided to serve the Territory and are necessary to meet the increased demand for such fire services resulting from new development within the Territory and will not be replacing facilities already available to serve the Territory. A general description of the types of the Facilities to be financed is as follows:

Fire protection and suppression facilities and equipment, rescue equipment, with a useful life of five (5) years or more, including collection and accumulation of funds to pay for anticipated facilities cost shortfalls and reserves for repair and replacement to the extent that such facilities are necessary to meet the increased demand for such facilities resulting from new development within the Territory.

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Resolution No. FD 2024-XXX - Page 8 of 13
EXHIBIT “C”

FOOTHILL FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 88-1

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
The rate and method of apportionment of the special tax authorized to be levied within Community Facilities District No. 88-1 (the “CFD No. 88-1 Rate and Method”) as originally established for and as applied to the taxable properties within such community facilities district is as follows:

“The Resolution of Intention refers to this Exhibit for an explanation of the rate and method of apportionment of the Special Tax so as to allow each landowner or resident within the proposed Community Facilities District to estimate the maximum annual amount that would be required for payment for such landowner’s or resident’s property.

PROPERTY CATEGORIES
There are three categories of property subject to special taxation, which are identified as follows:

1. DEVELOPED PROPERTY All property identified as a single Tax Assessor’s parcel for which property a building permit has been issued as of May 31 of any year.

2. APPROVED PROPERTY All property which of as May 31 of any year is subject to an approved Development Agreement with either the City of Rancho Cucamonga or the County of San Bernardino, an approved
Annexation Agreement with the City of Rancho Cucamonga, or a recorded Final Subdivision Map or Final Parcel Map, but for which no building permit has been issued.

3. VACANT PROPERTY All other property, excluding property which, as of the date of the election to authorize the levy of the Special Tax, is: (i) owned by public entity; (ii) owned by a regulated public utility and being utilized for transmission or distribution purposes; or (iii) zoned as open space.

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Resolution No. FD 2024-XXX - Page 9 of 13

TAXING CLASSIFICATIONS AND

MAXIMUM SPECIAL TAX RATES
The taxing classifications for the above Property Categories and the maximum authorized Special Tax rates for fiscal year 1988-1989 are as follows:

TAXING CLASSIFICATION MAXIMUM TAX RATE

1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of
dwelling unit living area) *
$292 per year
B. Residential Class II
(3,077 – 3,589 square feet of
dwelling unit living area) *
$225 per year
C. Residential Class III
(2,564 – 3,076 square feet of
dwelling unit living area) *
$180 per year
D. Residential Class IV
(2,308 – 2,563 square feet of
dwelling unit living area) *
$157 per year
E. Residential Class V
(2,051 – 2,307 square feet of
dwelling unit living area) *
$135 per year
F. Residential Class VI
(1,795 – 2,050 square feet of
dwelling unit living area) *
$124 per year
G. Residential Class VII
(less – 1,795 square feet of
dwelling unit living area) *
$112 per year
H. Commercial or Industrial Property
$449 per acre per year or $0.04
per SF or building area,
whichever is greater **

2. APPROVED PROPERTY $200 per lot or parcel

3. VACANT PROPERTY $10 per acre ***

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Resolution No. FD 2024-XXX - Page 10 of 13
* The square footage of dwelling unit living area shall mean the square footage of internal living space, exclusive of garages and other structures not used as living space, as shown on the building permit(s) issued for the dwelling unit.
** The square footage of a commercial or industrial building area shall mean the gross square footage for the building as reflected in the building plans upon which any building permits for the building were issued.
*** The acreage of a Vacant Property shall be the gross acreage exclusive of any acreage dedicated or offered for dedication to a public agency.

ESCALATION OF MAXIMUM SPECIAL TAX RATES
The maximum annual Special Tax rates applicable to all Developed Property shall be subject to escalation each July 1 commencing July 1, 1989, by the change factor calculated annually by the State of California Department of Finance for the purpose of increasing appropriations limits of State and local governments. In the event that the Department of Finance or its successor ceases to calculate the annual change factor, such Special Tax rates shall be subject to annual escalation not to exceed the increase in the Consumer Price Index as published by the Bureau of Labor Statistics for the Los Angeles Primary Metropolitan Statistical Area for the preceding twelve (12) month reporting period.

The maximum Special Tax rates applicable to all Approved Property and Vacant Property shall not be subject to escalation.

METHOD OF APPROTIONMENT OF SPECIAL TAX
The Special Tax shall be levied annually on all taxable property within one of the above identified Property Categories so long as Special Tax revenues are necessary to pay authorized expenses of the Community Facilities District, which may include, without limitation, payment of debt service on any bonded indebtedness of the Community Facilities District; replenishment of any required reserve fund for any such future public improvements, services or debt service; direct payment for public improvements; or payment of the operational and maintenance expenses of providing fire suppression and protection services to properties within the Community Facilities District.

The annual levy of the Special Taxes shall be apportioned as follows:

STEP 1: Fifty percent (50%) of the estimated ad valorem property tax revenue to be collected from properties within the Community Facilities District in the subject fiscal year which are allocable to the Foothill Fire Protection District shall be allocated to pay the estimated expenses of the Community Facilities District for the subject fiscal year. The remainder of the estimated expenses shall be referred to as the Net CFD Expenses.

STEP 2: That equal percentage of the maximum authorized Special Tax rate applicable to all Developed Property Taxing Classifications necessary to generate Special Tax revenues equal to the Net CFD Expenses shall be levied on all Developed Property.

STEP 3: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that percentage of the maximum authorized Special Tax rate applicable to all Approved Property necessary to generate the additional Special Tax revenues to equal Net CFD Expenses shall be levied on Approved Property.

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Resolution No. FD 2024-XXX - Page 11 of 13
STEP 4: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that percentage of all the maximum authorized Special Tax rate applicable to all Vacant Property necessary to generate the additional Special Tax revenues to equal Net CFD Expenses shall be levied on all Vacant Property.

STEP 5: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, the Community Facilities District shall:

A. Compare (i) the Special Tax rate which would be levied on each Developed Property pursuant to STEP 2 above with (ii) the product resulting from multiplying the square footage of the Developed Property times the Base Maximum Special Tax. The Base Maximum Special Tax means an amount equal to $0.0025 per square foot subject to escalation at the same rate and at the same time applicable to the maximum Special Tax rates for Developer Property.

B. If the product described in (ii) above exceeds the Special Tax rate described in (i) above for any Developed Property, the Community Facilities District shall increase the Special Tax rate levied on each such Developed Property in equal percentages up to the rate not to exceed the product described in (ii) above necessary to generate the additional Special Tax revenues to equal Net CFD Expenses.

Notwithstanding the foregoing, the minimum Special Tax which shall be levied on all taxable properties within the Community Facilities District each Fiscal Year shall be:

DEVELOPED PROPERTY: $1.00 per dwelling unit for residential uses $1.00 per acre for commercial/industrial uses
APPROVED PROPERTY: $1.00 per lot or parcel
VACANT PROPERTY: $1.00 per acre
The ad valorem property tax contribution identified in Step 1 shall be reduced in any Fiscal Year by the amount by which the sum of such contribution and the minimum Special Taxes would exceed the estimated expenses of the Community Facilities District for such Fiscal Year * * *
The “Report” of the Special Tax Consultant, to be approved as a part of the record upon the conclusion of the public hearing pertaining to the formation of the Community Facilities District, shall set forth supplementary details pertaining to the Rate and Method of Apportionment of the Special Tax and shall provide controlling guidance in the interpretation and implementation of this Rate and Method of Apportionment.”

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Resolution No. FD 2024-XXX - Page 12 of 13
* * *
Application of the CFD No. 88-1 Rate and Method to Annexation No. 88-24-1 The maximum special tax authorized to be levied for Fiscal Year 2023/24 within that area annexed to Community Facilities District No. 88-1, known and designated as Annexation No. 88-24-1 is as follows:

MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2023/24

TAXING CLASSIFICATION MAXIMUM TAX RATE

1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of
dwelling unit living area)
$1,761.92 per year
B. Residential Class II
(3,077 – 3,589 square feet of
dwelling unit living area)
$1,351.03 per year
C. Residential Class III
(2,564 – 3,076 square feet of
dwelling unit living area)
$1,078.14 per year
D. Residential Class IV
(2,308 – 2,563 square feet of
dwelling unit living area)
$944.98 per year
E. Residential Class V
(2,051 – 2,307 square feet of
dwelling unit living area)
$808.67 per year
F. Residential Class VI
(1,795 – 2,050 square feet of
dwelling unit living area)
$746.92 per year
G. Residential Class VII
(less – 1,795 square feet of
dwelling unit living area)
$674.49 per year
H. Commercial or Industrial Property
$2,711.83 per acre per year or
$0.21922 per square foot or
building, whichever is greater

2. APPROVED PROPERTY $200 per lot or parcel

3. VACANT PROPERTY $10 per acre
The maximum special tax rates set forth above are subject to escalation pursuant to CFD No. 88-1 Rate and Method commencing July 1, 1989.

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Resolution No. FD 2024-XXX - Page 13 of 13

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Resolution No. FD 2024-XXX Page 1 of 3
ATTACHMENT 2
RESOLUTION NO. FD 2024-XXX

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO

CUCAMONGA FIRE PROTECTION DISTRICT, RANCHO CUCAMONGA,

CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILTIES DISTRICT NO. 88-1, DECLARING THE RESULTS OF A SPECIAL ELECTION IN COMMUNITY FACILITIES DISTRICT NO. 88-1, ANNEXATION NO. 88-24-1 AND ORDERING THE ANNEXATION OF
SUCH PROPERTY TO COMMUNITY FACILITIES DISTRICT NO. 88-1 WHEREAS, the Board of Directors (the "Board of Directors") of the Rancho Cucamonga Fire Protection District, California, has previously declared its intention and held and conducted proceedings relating to the annexation of territory to an existing Community Facilities District pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California, and specifically Article 3.5 thereof. The existing Community Facilities District has been designated as Community Facilities District No. 88-1 (the “District”); and,
WHEREAS, the area proposed to be annexed is known and designated as Community Facilities District No. 88-1, Annexation No. 88-24-1 ("Annexation Territory”), and, WHEREAS, the Board of Directors called for and ordered an election to be held to submit to the qualified voters of the Annexation Territory a proposition to levy a special tax in the Annexation Territory; and,
WHEREAS, at this time said election has been held and the measure voted upon did receive the favorable two-thirds (2/3) vote of the qualified voters, and the Board desires to declare the favorable results of the election and to order the annexation of the Annexation Territory to the District.

NOW, THEREFORE, the Board of Directors of the Rancho Cucamonga Fire Protection District does hereby resolve as follows:

1. The above recitals are all true and correct.

2. The Board of Directors hereby receives and approves the CERTIFICATE OF ELECTION OFFICIAL AND STATEMENT OF VOTES CAST, as submitted by the Election Official, said Statement setting forth the number of votes cast in the election, the measure voted upon, and the number of votes given for and/or against the measure voted upon. A copy of said Certificate and Statement is attached hereto marked Exhibit "A", referenced and so incorporated.

3. The Secretary is hereby directed to enter in the minutes of this meeting the results of the election and the STATEMENT OF VOTES CAST.

4. The Board of Directors hereby orders the annexation of the Annexation Territory to the District and further determines that the Board is now authorized to levy the special taxes within the Annexation Territory as approved and authorized by the qualified electors of the Annexation Territory.

5. Immediately upon adoption of this Resolution, the AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN (NOTICE OF ANNEXATION) shall be recorded in the Office of the County Recorder.

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Rancho Cucamonga City CouncilJuly 17, 2024

Rancho Cucamonga City Council
July 17, 2024