Agenda packet — Rancho Cucamonga City Council, June 3, 2026 (part 4 of 12)

____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 10 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 754,370$ Anticipated Prior Year Delinquencies Collection 5,550
Subtotal - Taxes 759,920
Other Revenues:

Rental Revenue 27,260
Park Maintenance Fees 180
Sports Lighting Fees 3,970
Other Revenue 100
Subtotal - Other Revenues: 31,510
Total Revenues Budget 791,430
Contribution to/(Use of) Fund Balance (276,160)$
Total Gross Estimated Assessments 754,363.50$
Total District EBU Count 786.00
Actual Assessment per EBU - Fiscal Year 2026/27 959.75$ Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 1,177.48$

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

The actual assessment per Equivalent Benefit Unit (EBU) will be based on the estimated costs of maintenance, available fund balance and maximum allowable assessment with the goal of maintaining the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.

It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year, or when the City expects to receive its apportionment of special assessments and tax collections from the County, whichever is later. The reserve balance information for the District is as follows:

Operating Reserve
Estimated Reserve Fund Balance, June 30, 2026 1,056,511$ Contribution to/(Use of) Reserve - Fiscal Year 2026/27 (276,160) Estimated Reserve Fund Balance, June 30, 2027 780,351$

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 11 Fiscal Year 2026/27
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:

Personnel Services: This item includes the costs attributed to the salaries of all full -time and part-time employees dedicated to maintenance of the District improvements. Additionally, this includes benefits available to City employees.

Operations and Maintenance: This item includes the costs of City staff to perform maintenance duties within the boundaries of the District.

Contract Services: This item includes the contract costs of a landscape maintenance company responsible for the ongoing maintenance of the District improvements.

Utilities: This item includes the costs to furnish electricity, water, and telephone services , as required, for the operation and maintenance of the sprinklers and irrigation controllers in the District.

This item also includes creation of an annual Engineer's Report, resolutions and placing the assessment amounts onto the County tax roll each year, along with responding to any public inquiries and future Proposition 218 balloting proceedings.

General Overhead: This item includes the costs of all central services departments of the City for providing the coordination of District services, inspections, annual bid management, responding to public concerns, public education, accounting, auditing and procedural matters associated with the District. This item also includes an allocation for general City staff time for administrative functions and systems that provide for a functional and operational District within the City's administrative structure.

Capital Outlay: This item includes new improvements to further enhance the level and quality of service provided within the boundaries of the District. This may include new monuments, irrigation systems, and other large improvements.

Other Revenues: This includes other revenues that are not levied through the annual assessments that support the District operations. These other revenues may include: interest earnings, other rental/lease income (cell site tower leases), Park Maintenance Fees, Sports Field User Group Rentals, and parking permits (Metrolink Station paid parking).

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 12 Fiscal Year 2026/27

METHOD OF ASSESSMENT
Overview
Pursuant to the 1972 Act and Article XIII D. all parcels that have a special benefit conferred upon them as a result of the maintenance and operation of improvements and services shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the maintenance and operation of improvements. The 1972 Act, permits the establishment of assessment districts for the purpose of providing certain public improvements which include the operation, maintenance and servicing of landscaping improvements.

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

The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.

The determination of whether or not a lot or parcel will benefit from the improvements shall be made pursuant to the Improvement Act of 1911 (Division 7 commencing with Section 5000) [of the Streets and Highways Code, State of California].

Section 22547 of the 1972 Act also permits the designation of zones of benefit within any individual assessment district if "by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit fr om the improvement".

Article XIII D, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIII D also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights -of-ways, public greenbelts and public parkways.

The net amount to be assessed may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels. Proposition 218, approved by the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 13 Fiscal Year 2026/27
General Benefit
Section 4 of Article XIII D of the California Constitution provides that once a local agency which proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next "separate the general benefits from the special benefits conferred," and only the special benefits can be included in the amount of the assessments imposed.

In this District, the improvements being financed consists of the maintenance of local improvements located within the boundaries of the District and include paseos, street trees, landscaped areas and appurtenant facilities that are located throughout the District and were installed to create a common landscape theme and neighborhood identity for parcels within the District. The improvements are situated within the public rights-of-way of the internal local street network within the District which provides ingress and egress for parcels within the District to access the City’s system of arterial streets. City residents and traffic from parcels not within the District do not use the internal local street network or paseos except for the express purpose of accessing properties located within the District, and therefore do not benefit from the improvements. Only parcels which are within the District and proximate to the improvements and within the District are being assessed. Accordingly, there is a direct physical and visual nexus between each parcel being assessed and the improvements to be funded by the assessment that does not exist for parcels outside of the District boundary and that is particular and distinct from that shared by the public at large. Under these circumstances, all of the benefits conferred are direct and local in nature, and provide a benefit to only those parcels located within the boundaries of the District.

Based upon this, it has been determined that there is no quantifiable general benefit to the surrounding community and the public in general from the maintenance of the improvements within the boundaries of the District, and therefore no portion of the project costs should be attributed to general benefit.

Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District and, as such, confer a special and direct benefit to parcels within the District by:

• improving the livability, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing beautification, shade and overall enhancement to properties within the District.

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 14 Fiscal Year 2026/27
The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements, including the community trails, were installed and are maintained specifically for the properties within the District , only properties within the District receive a special benefit and are assessed for said maintenance.

Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements is identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.

To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The EBU method of apportionment uses the single-family home as the basic unit of assessment.

A single-family home equals one EBU. The following table provides the weighting factors applied to determine each parcel's EBU assignment.

Land-Use Equivalent Dwelling Units

Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel

The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the 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 summarizes the Fiscal Year 202 6/27 maximum allowable assessment rates for the District:

Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Asessment Rate
per EBU Total Units/Acres Total EBUs
Single Family Residential $1,177.48 $959.75 786.00 786.00

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 15 Fiscal Year 2026/27
The total amount of maintenance and incidental costs for maintaining the landscaping and community trail improvements is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.

Cost of Living Inflator
Each fiscal year beginning with Fiscal Year 2002/ 03, the maximum allowable assessment may increase each year, based upon the Consumer Price Index ("CPI"), All Urban Consumers (CPI- U), for the Riverside – San Bernardino – Ontario Consumer Price Index area, as determined by the United States Department of Labor, Bureau of Labor Statistics, or its successor. The Engineer shall compute the percentage difference between the CPI for March of each year and the CPI for the previous March, and shall then adjust the existing assessment by an amount not to exceed such percentage for the following fiscal year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Engineer shall use the revised index or a comparable system as approved by the City Council for determining fluctuations in the cost of living. If for any reason the percentage change is negative the maximum allowable assessment would not be decreased by reason of such negative percentage change and would remain at the amount as computed on the previous fiscal year regardless of any CPI adjustment. The annual assessment cannot exceed the actual costs to operate the District in any given year. If operating costs are such that the maximum assessment amount is not needed, the City would levy only what is needed for that year.

The actual assessment rate for Fiscal Year 2026/27 will increase from $ 914.05 to $959.75 per single-family residence, a CPI increase of 5.0% as compared to Fiscal Year 2025/26.

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

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 16 Fiscal Year 2026/27

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 17 Fiscal Year 2026/27
ASSESSMENT ROLL and ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 2026/27 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 6/27 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 $959.75 786.00 786.00 $754,363.50 Totals 786.00 786.00 $754,363.50

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 2026/27.

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Resolution No. 2026-XXX – Page 1 of 2
ATTACHMENT 13
RESOLUTION NO. 2026-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, ORDERING THE PREPARATION OF
ANNUAL ENGINEER’S REPORTS PURSUANT TO THE PROVISIONS

OF THE ASSESSMENT LAW FOR PROCEEDINGS FOR THE ANNUAL

ASSESSMENT LEVY WITHIN STREET LIGHTING MAINTENANCE
DISTRICT NOS. 1, 2, 3, 4, 5, 6, 7 AND 8, INCLUSIVE, FOR FISCAL YEAR 2026/27

WHEREAS, the City Council of the City of Rancho Cucamonga, California, has previously undertaken proceedings to form and has formed certain maintenance districts pursuant to the terms and provisions of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California (commencing with Section 22500) (the “1972 Act”), known and designated as Street Lighting Maintenance District Nos. 1, 2, 3, 4, 5, 6, 7 and 8, inclusive (each, a “District” and collectively, the “Districts”); and

WHEREAS, at this time, the City Council desires to initiate proceedings pursuant to Chapter 3 of the 1972 Act to authorize the proposed new improvements and provide for the annual levy of assessments for the next ensuing fiscal year to provide for the annual costs for maintenance and servicing of improvements within the Districts; and

WHEREAS, the proceedings for the annual levy of assessments shall relate to the fiscal year commencing July 1, 2026, and ending June 30, 2027 (“Fiscal Year 2026/27”).

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA,

HEREBY RESOLVES,
SECTION 1. Recitals. The above recitals are all true and correct.

SECTION 2. New Improvements or Substantial Changes in Existing Improvements. No new improvements are proposed to be added to the improvements to be maintained and serviced and no substantial changes in the existing improvements are proposed to be made for Fiscal Year 2026/27.

SECTION 3. Annual Engineer’s Reports. The City Engineer is hereby ordered to prepare and file with this City Council an Annual Engineer’s Report for each District relating to such annual assessment and levy in such District in accordance with the provisions of Article 3 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”).

SECTION 4. Filing of the Annual Engineer’s Reports. Upon completion, the Annual Engineer’s Report for each District shall be filed with the City Clerk, who shall then submit the same to this City Council for its consideration pursuant to the Assessment Law.

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Resolution No. 2026-XXX – Page 2 of 2

PASSED, APPROVED, AND ADOPTED this ________ day of _____________ 2026.

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Resolution No. 2026-XXX – Page 1 of 2
ATTACHMENT 14
RESOLUTION NO. 2026-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, APPROVING THE PRELIMINARY
ANNUAL ENGINEER’S REPORTS FOR THE ANNUAL LEVY OF

ASSESSMENTS WITHIN STREET LIGHTING MAINTENANCE
DISTRICT NOS. 1, 2, 3, 4, 5, 6, 7 AND 8, INCLUSIVE, FOR FISCAL YEAR 2026/27

WHEREAS, the City Council of the City of Rancho Cucamonga, California, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California (the “1972 Act”), Article XIIID of the Constitution of the State of California (“Art icle 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”), did, by previous Resolution, order the preparation of a separate report for the annual levy of assessments for Fiscal Year 2026/27 (each, an “Annual Engineer’s Report”) in certain maintenance assessment districts known and designated as Street Lighting Maintenance District Nos. 1, 2, 3, 4, 5, 6, 7 and 8, inclusive (each, a “District” and collectively, the “Districts”); and

WHEREAS, there has now been presented to this City Council a separate Annual Engineer’s Report for each District as required by the Assessment Law and as previously directed by Resolution; and

WHEREAS, this City Council has now examined and reviewed each Annual Engineer’s Report as presented, and is satisfied with each and all of the items and documents as set forth in each report, and is satisfied that the assessments, on a preliminary basis, have been spread within each District in accordance with the special benefits received from the improvements to be maintained and serviced, as set forth in the applicable Annual Engineer’s Report.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY

RESOLVES,
SECTION 1. Recitals. The above recitals are all true and correct.

SECTION 2. Annual Engineer’s Reports. The Annual Engineer’s Report for each District as presented, consisting of the following:

A. Plans and specifications describing the general nature, location and extent of the improvements to be maintained and serviced and the extent of such maintenance; B. An estimate of the cost of the maintenance of the improvements for the District for Fiscal Year 2026/27;
C. A diagram for such District, showing the area and properties proposed to be assessed; and
D. An annual assessment for Fiscal Year 2026/27 of the estimated costs of the maintenance and servicing of those improvements to be maintained and serviced during such Fiscal Year, assessing the net amount upon all assessable lots and/or parcels within such District in proportion t o the special benefits received is hereby approved on a preliminary basis and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

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Resolution No. 2026-XXX – Page 2 of 2

SECTION 3. The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Annual Engineer’s Reports.

PASSED, APPROVED, AND ADOPTED this ________ day of ____________ 2026.

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Resolution No. 2026-XXX – Page 1 of 4
ATTACHMENT 15
RESOLUTION NO. 2026-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, DECLARING ITS INTENTION TO

PROVIDE FOR THE ANNUAL LEVY AND COLLECTION OF
ASSESSMENTS FOR FISCAL YEAR 2026/27 IN STREET LIGHTING MAINTENANCE DISTRICT NOS. 1, 2, 3, 4, 5, 6, 7 AND 8, INCLUSIVE,

AND SETTING A TIME AND PLACE FOR A PUBLIC HEARING THEREON

WHEREAS, the City Council of the City of Rancho Cucamonga, California, has previously formed certain maintenance districts and authorized the levy of assessments therein pursuant to the terms and provisions of the “Landscaping and Lighting Act of 1972,” being Divis ion 15, Part 2 of the Streets and Highways Code of the State of California (commencing with Section 22500) (the “1972 Act”) in what are known and designated as Street Lighting Maintenance District Nos. 1, 2, 3, 4, 5, 6, 7 and 8, inclusive (each a “District” and collectively, the “Districts”); and

WHEREAS, this City Council has initiated proceedings to provide for the annual levy of assessments for Fiscal Year 2026/27, to finance the costs and expenses necessary for continued maintenance and servicing of improvements within each District; and

WHEREAS, at this time, there has been presented and approved by this City Council, a separate report for each District identified by the distinctive designation of such District and entitled “Fiscal Year 2026/27 Annual Engineer’s Report” (each, an “Annual Engineer’s Report” and collectively, the “Annual Engineer’s Reports”) 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 Implementat ion 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 this City Council desires to conduct the proceedings to authorize the levy of the annual assessments within each District; and

WHEREAS, the annual assessments for Fiscal Year 2026/27 proposed to be levied within each District as set forth in the applicable Annual Levy 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 2026/27 within such District are not deemed to be “increased” over the maximum authorized annual assessments.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA, HEREBY

RESOLVES,
SECTION 1. Recitals. The above recitals are all true and correct.

The improvements include, but are not limited to, street lights , traffic signals and appurtenant facilities related thereto. A description of the specific improvements to be acquired, maintained and serviced within each District is set forth in Appendix A attached hereto and incorporated herein by this reference.

The maintenance of the improvements includes the furnishing of services and materials for the ordinary and usual maintenance, operation, an d servicing of any improvement. Service includes the furnishing of electric current or energy, gas, or other illuminating agent for any improvement.

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Resolution No. 2026-XXX – Page 2 of 4

Reference is made to the applicable Annual Engineer’s Report for further information regarding the improvements to be acquired, maintained and serviced for each District and the scope of such maintenance and service.

SECTION 3. Annual Engineer’s Reports. The Annual Engineer’s Reports regarding the annual levy for each District for Fiscal Year 2026/27 have been preliminarily approved and directed to be filed in the Office the City Clerk. Reference is made to the applicable such report for each District for a full and detailed description of the improvements to be maintained and serviced, the boundaries of such District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within such District.

SECTION 4. Assessment. The public interest and convenience requires , and it is the intention of this City Council to order, the annual levy of assessments for each District as set forth and described in the applicable Annual Engineer’s Report, and further it is determined to be in the best public interest and convenience to levy and collect annual assessments to pay the costs and expenses of such maintenance and service as estimated in such Annual Engineer’s Report.

SECTION 5. Boundaries o f Districts. The proposed maintenance and service work as described in the Annual Engineer’s Report for each District is, in the opinion of this City Council, of special benefit to the properties within the boundaries of such District, and this City Council makes the costs and expenses of such maintenance and service chargeable upon each such District, which District said City Council hereby declares to be the District specially benefited by such maintenance and service, and to be further assessed pursuant to the Assessment Law to pay the costs and expenses thereof. Each such District shall include each and every parcel of land within the boundaries thereof; as such District is shown on a map or maps as approved by this City Council and on file in the Office of the City Clerk, and so designated by the name of such District.

SECTION 6. Public Hearing. Notice is hereby given that a public hearing will be held on the 15th day of July 2026, at the hour of 7:00 p.m. or as soon thereafter as the matter may be heard, in the regular meeting of the City Council, being in the Council Chambers located at 10500 Civic Center Drive, Rancho Cucamonga, California, which is the time and place fixed by this City Council for the hearing of protests or objections in reference to the annual levy of assessments, to the extent of the maintenance, by any interested person and any other matters contained in this resolution. Any persons who wish to object to the proceedings for the annual levy should file a written protest with the City Clerk prior to the time set and scheduled for said public hearing.

SECTION 7. For Information Regarding Proceedings. For any and all information relating to the proceedings, protest procedure, any documentation and/or information of a procedural or technical nature, your attention is directed to the below listed person at the City:

Jevin Kaye
Finance Director
City of Rancho Cucamonga
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
(909) 774-2403

SECTION 8. Notice. The City Clerk is hereby authorized and directed to publish, pursuant to Government Code Section 6061, a copy of this Resolution in the Inland Valley Daily Bulletin, a newspaper of general circulation within said City, said publication shall be made one ti me and not less than ten (10) days before the date set for the Public Hearing.

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Resolution No. 2026-XXX – Page 3 of 4

PASSED, APPROVED, AND ADOPTED this __________ day of _____________ 2026.

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Resolution No. 2026-XXX – Page 4 of 4

Appendix A

Descriptions of Improvements

This Appendix A contains general descriptions of the improvements to be maintained and serviced within each of the Districts. Please refer to the Annual Engineer’s Report for a full and complete description of the maintenance and service to be provided for each District.

Street Lighting Maintenance District No. 1
The installation/maintenance of street lights and traffic signals on arterial streets that are throughout the City.

Street Lighting Maintenance District No. 2
The installation/maintenance of street lights and traffic signals on local streets that are generally west of Haven Avenue.

Street Lighting Maintenance District No. 3
The installation/maintenance of street lights and traffic signals located within the Victoria Planned Community.

Street Lighting Maintenance District No. 4
The installation/maintenance of street lights and traffic signals located within the Terra Vista Planned Community.

Street Lighting Maintenance District No. 5
The installation/maintenance of street lights and traffic signals located within the Caryn Planned Community.

Street Lighting Maintenance District No. 6
The installation/maintenance of street lights and traffic signals located on commercial and industrial streets throughout the City but that are not within an exist ing local maintenance district. This area is located generally south of Foothill Boulevard.

Street Lighting Maintenance District No. 7
The installation/maintenance of street lights and traffic signals on local streets within this area of the City is known as "North Etiwanda ". This area is located generally east of Day Creek Channel and north of Highland Avenue.

Street Lighting Maintenance District No. 8
The installation/maintenance of street lights and traffic signals on local streets within this area of the City is known as "South Etiwanda". This area is located generally east of Etiwanda Avenue, north of Foothill Boulevard and south of Highland Avenue.

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ATTACHMENT 16

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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
Elisa C. Cox, City Manager
Mike McCliman, Assistant City Manager/Fire Chief
Jason C. Welday, Director of Engineering Services/City Engineer Maritza Martinez, Public Works Services Director
Jevin Kaye, Finance Director

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TABLE OF CONTENTS

ENGINEER’S LETTER 2
INTRODUCTION 4
Reason for Assessment 4
Process for Annual Assessment 4
PLANS AND SPECIFICATIONS 5
Description of the Boundaries of the District 5
Description of Improvements and Services 5
Map of Improvements 6
ESTIMATE OF COSTS 8
District Budget 8
Definitions of Budget Items 10
METHOD OF ASSESSMENT 11
Overview 11
Special Benefit 12
General Benefit 12
Method of Assessment Spread 12
ASSESSMENT ROLL AND ANNEXATIONS 16
Assessment Roll 16
Annexations 16

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution N o. 2 026- XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Lighting Maintenance District No. 1 (Arterial) (the “District”); and

WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 2026/27 pursuant to the requirements of the 1972 Act. The Annual Engineer’s Report presents the plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the District for the referenced fiscal year, a diagram for the District, showing the area and properties proposed to be assessed, and an assessment of the estimated costs of the maintenance, operations and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the District in proportion to the special benefit received; and

NOW THEREFORE, the following assessment is proposed to be authorized in order to pay for the acquisition of street lights, the installation of Light Emitting Diode (LED) street lighting, and estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.

Fiscal Year
2026/27 Budget
Expenditures
Personnel Services 67,950$
Operations and Maintenance 910,670
Transfer Out 133,970
Total Expenditures Budget 1,112,590
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 840,670 Anticipated Prior Year Delinquencies Collection 6,890
Subtotal - Taxes 847,560
Other Revenues 3,170
Transfer In - CFD Empire Lakes 25,920
Transfer In - CFD Street Lighting Services 25,960
Total Revenues Budget 902,610
Contribution to/(Use of) Fund Balance (209,980)$
Total District EBU Count 47,308.12
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 3 Fiscal Year 2026/27
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.

07/15/26

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 4 Fiscal Year 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements, the installation of LED street lighting, and administrative costs associated with the annual administration and operation of the District.

Process for Annual Assessment
The City cannot levy and collect annual assessments within the District without complying with the procedures specified in the 1972 Act. On an annual basis, an Engineer’s Report must be prepared which contains a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.

The City Council must also adopt a resolution of intention which:
• Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
• Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
• Refers to the District by its distinctive designation and indicate the general location of the District.
• Refers to the Engineer’s Report , on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the 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 5 Fiscal Year 2026/27
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.

The City Council, upon conclusion of the public hearing, must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.

If the assessment to be levied exceeds the maximum assessment amount previously approved, the City must comply with the procedures specified in Article XIII D and Proposition 218. The voters in the State of California in November 1996 added Article XIII D to the California Constitution imposing, among other requirements, the necessity for the City to conduct an assessment ballot procedure to enable the owners of each property on which assessments are proposed to be enacted or increased, the opportunity to express their support for, 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 6 Fiscal Year 2026/27
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 7 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 8 Fiscal Year 2026/27

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
2026/27 Budget
Expenditures
Personnel Services:

Regular Salaries 45,000$
Fringe Benefits 22,950
Subtotal - Personnel 67,950
Operations and Maintenance:

Training 240
Membership Dues 90
O & M/General 52,320
Repairs and Maintenance Equipment 4,950
Subtotal - Operations and Maintenance 57,600
Utilities:

Telephone Utilities 320
Electric Utilities 695,850
Subtotal - Utilities 696,170
Assessment Administration 106,710
Admin./General Overhead 50,190
Subtotal - Operations and Maintenance 910,670
Transfer Out - General City Street Lights Fund 133,970
Total Expenditures Budget 1,112,590$

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 9 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 840,670$ Anticipated Prior Year Delinquencies Collection 6,890
Subtotal - Taxes 847,560
Other Revenues:

Other Revenue - Day Creek Traffic Signal 3,170
Transfer In
Transfer In - CFD Empire Lakes 25,920
Transfer In - CFD Street Lighting Services 25,960
Subtotal - Transfer In: 51,880
Total Revenues Budget 902,610
Contribution to/(Use of) Fund Balance (209,980)$
Total Gross Estimated Assessments 840,665.25$
Total District EBU Count 47,308.12
Actual Assessment per EBU - Fiscal Year 2026/27 17.77$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 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.

Operating Reserve
Estimated Reserve Fund Balance, June 30, 2026 (3,086,972)$ Contribution to/(Use of) Reserve - Fiscal Year 2026/27 (209,980) Estimated Reserve Fund Balance, June 30, 2027 (3,296,952)$

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 10 Fiscal Year 2026/27
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 inquiries and future Proposition 218 balloting proceedings.

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 11 Fiscal Year 2026/27
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 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 12 Fiscal Year 2026/27
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.

Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:

• improving the livability, safety, appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.

The above mentioned items affect the assessed property in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. They contribute to a specific enhancement of the properties within the District. Since these improvements were installed and are maintained specifically for the properties within the District; only properties within the District receive a special benefit and are assessed for said maintenance.

General Benefit
In addition to the special benefits received by parcels within the District, there are derivative general benefits that are conferred on parcels outside the boundaries of the District which include:

• the safety and visual enhancement of the area to persons or vehicles that may travel through the District

However, it has been determined that these benefits are derivative and do not provide a direct benefit to parcels outside of the district that are not being assessed.

Method of Assessment Spread
Each of the parcels within the District is deemed to receive special benefit from the improvements. Each parcel that has a special benefit conferred upon it as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 13 Fiscal Year 2026/27

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 following table summarizes the Fiscal Year 2026/27 maximum allowable assessment rates for the District:

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 14 Fiscal Year 2026/27

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 15 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 1 – City of Rancho Cucamonga 16 Fiscal Year 2026/27

ASSESSMENT ROLL AND ANNEXATIONS
Assessment Roll
The assessment roll is a listing of the assessment for Fiscal Year 202 6/27 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 2026/27 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 28,586.00 28,586.00 $507,973.22 Multi-Family Residential 17.77 12,631.00 12,631.00 224,452.87 Non-Residential 1 7.77 3,045.56 6,091.12 108,239.16
Totals 44,262.56 47,308.12 $840,665.25

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 2026/27:

APN
Annexation
Date Project
Total Units /
Acres Total EBUs Type
0207-761-01,-02,-03
0207-771-01,-02,-03 05/01/24 SUBTTM16605 175.00 175.00 Multi-Family Property

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ATTACHMENT 17

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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 2
INTRODUCTION 4
Reason for Assessment 4
Process for Annual Assessment 4
PLANS AND SPECIFICATIONS 5
Description of the Boundaries of the District 5
Description of Improvements and Services 5
Map of Improvements 6
ESTIMATE OF COSTS 8
District Budget 8
Definitions of Budget Items 10
METHOD OF ASSESSMENT 11
Overview 11
Special Benefit 12
General Benefit 12
Method of Assessment Spread 12
ASSESSMENT DIAGRAM 14
ASSESSMENT ROLL AND ANNEXATIONS 16
Assessment Roll 16
Annexations 16

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2026- XXX, a Resolution Initiating Proceedings f or the Levy of Annual Assessments for Street Light Maintenance District No. 2 (Local Streets) (the “District”); and

Fiscal Year
2026/27 Budget
Expenditures
Operations and Maintenance 447,680$
Transfer Out 136,740
Total Expenditures Budget 584,420
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 399,390 Anticipated Prior Year Delinquencies Collection 4,000
Subtotal - Taxes 403,390
Transfer In - CFD Empire Lakes 71,220
Transfer In - CFD Street Lighting Services 25,570
Total Revenues Budget 529,590
Contribution to/(Use of) Fund Balance (54,830)$
Total District EBU Count 9,992.04
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 3 Fiscal Year 2026/27
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.

07/15/26

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 4 Fiscal Year 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 5 Fiscal Year 2026/27
During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.

The City Council, upon conclusion of the public hearing must then adopt a resolution confirming the diagram and assessment, either as originally proposed or as changed by it. The adoption of the resolution shall constitute the levy of an assessment for the fiscal year referred to in the assessment.

Reference is also made to the Assessment Diagram included in this Report.

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 6 Fiscal Year 2026/27
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. 2 – City of Rancho Cucamonga 7 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 8 Fiscal Year 2026/27

District Budget

Fiscal Year
2026/27 Budget
Expenditures
Operations and Maintenance:

Training 240$
Membership Dues 90
Operations and Maintenance 450
Repairs and Maintenance Equipment 60
Subtotal - Operations and Maintenance 840
Utilities:

Electric Utilities 419,470
Subtotal - Utilities 419,470
Assessment Administration 26,350
Admin./General Overhead 1,020
Subtotal - Operations and Maintenance 447,680
Transfer Out - General Street Lights Fund 136,740
Total Expenditures Budget 584,420$

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 9 Fiscal Year 2026/27

Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 399,390$ Anticipated Prior Year Delinquencies Collection 4,000
Subtotal - Taxes 403,390
Transfer In - General Fund 29,410
Transfer In - CFD Empire Lakes 71,220
Transfer In - CFD Street Lighting Services 25,570
126,200
Total Revenues Budget 529,590
Contribution to/(Use of) Fund Balance (54,830)$
Total Gross Estimated Assessments 399,381.84$
Total District EBU Count 9,992.04
Actual Assessment per EBU - Fiscal Year 2026/27 39.97$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 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, 2026 (2,315,251)$ Contribution to/(Use of) Reserve - Fiscal Year 2026/27 (54,830) Estimated Reserve Fund Balance, June 30, 2027 (2,370,081)$

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 10 Fiscal Year 2026/27
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 streetlights, traffic signals, and appurtenant facilities throughout the District.

Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of streetlights 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 streetlights. 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. 2 – City of Rancho Cucamonga 11 Fiscal Year 2026/27
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 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. 2 – City of Rancho Cucamonga 12 Fiscal Year 2026/27
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:

• 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. 2 – City of Rancho Cucamonga 13 Fiscal Year 2026/27

A single-family home equals one EBU. Every other land-use is converted to EBUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land-u se types, as assigned by County use code, to determine each parcel's EBU assignment.

Land-Use Equivalent Dwelling Units

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 14 Fiscal Year 2026/27
The following table summarizes the Fiscal Year 2026/27 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 7,518.00 7,518.00 Multi-Family Residential 39.97 39.97 2,405.00 2,405.00
Non-Residential 39.97 39.97 34.52 69.04

The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 15 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 2 – City of Rancho Cucamonga 16 Fiscal Year 2026/27

Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $39.97 7,518.00 7,518.00 300,494.46$ Multi-Family Residential 39.97 2,405.00 2,405.00 96,127.85$ Non-Residential 39.97 34.52 69.04 2,759.53$
Totals 9,957.52 9,992.04 399,381.84$
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 2026/27:

APN
Annexation
Date Project
Total Units /
Acres Total EBUs Type
0207-761-01,-02,-03
0207-771-01,-02,-03 05/01/24 SUBTTM16605 175.00 175.00 Multi-Family Property

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ATTACHMENT 18

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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

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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 494 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. 3 – City of Rancho Cucamonga 1 Fiscal Year 2026/27
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2026- XXX, a Re solution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 3 (Victoria Planned Community) (the “District”); and

Fiscal Year
2026/27 Budget
Expenditures
Personnel Services 81,160$
Operations and Maintenance 205,950
Transfer Out 52,060
Total Expenditures Budget 339,170
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 380,810 Anticipated Prior Year Delinquencies Collection 2,730
Subtotal - Taxes 383,540
Transfer In - CFD Street Lighting Services 21,220
Total Revenues Budget 404,760
Contribution to/(Use of) Fund Balance 65,590$
Total District EBU Count 8,076.48
Actual Assessment per EBU 47.15$
Maximum Allowable Assessment per EBU 47.15$

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
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.

07/15/26

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 3 Fiscal Year 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

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 2026/27
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.

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 located south of the 210 Freeway, west of Etiwanda Ave, southwest of the I -15 Freeway and east of Haven Ave, also known as the Victoria Neighborhood Planned Community, and are more particularly in the diagram of the District included herein.

Reference is also made to the Assessment Diagram included in this Report.

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 5 Fiscal Year 2026/27
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. 3 – City of Rancho Cucamonga 6 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 7 Fiscal Year 2026/27

District Budget

Fiscal Year
2026/27 Budget
Expenditures
Personnel Services:

Regular Salaries 53,750$
Fringe Benefits 27,410
Subtotal - Personnel 81,160
Operations and Maintenance:

Operations and Maintenance:

Training 240
O & M/General 220
Repairs and Maintenance Vehicle and Equipment 130
Subtotal - Operations and Maintenance 590
Electric Utilities 165,680
Assessment Administration 24,820
Admin./General Overhead 14,860
Subtotal - Operations and Maintenance 205,950
Transfer Out - General Street Lights Fund 52,060
Total Expenditures Budget 339,170$

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 8 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 380,810$ Anticipated Prior Year Delinquencies Collection 2,730
Subtotal - Taxes 383,540
Transfer In:

Transfer In - CFD Street Lighting Services 21,220
Subtotal - Transfer In: 21,220
Total Revenues Budget 404,760
Contribution to/(Use of) Fund Balance 65,590$
Total Gross Estimated Assessments 380,806.01$
Total District EBU Count 8,076.48
Actual Assessment per EBU - Fiscal Year 2026/27 47.15$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 47.15$

Operating Reserve
Estimated Reserve Fund Balance, June 30, 2026 1,054,174$ Con
tribution to/(Use of) Reserve - Fiscal Year 2026/27 65,590 Estimated Reserve Fund Balance, June 30, 2027 1,119,764$

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 9 Fiscal Year 2026/27
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.

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 10 Fiscal Year 2026/27

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. 3 – City of Rancho Cucamonga 11 Fiscal Year 2026/27
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:

• 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. 3 – City of Rancho Cucamonga 12 Fiscal Year 2026/27
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 2026/27 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 47.15 252.24 504.48

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 13 Fiscal Year 2026/27
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 14 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 3 – City of Rancho Cucamonga 15 Fiscal Year 2026/27

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 47.15 252.24 504.48 23,786.21
Totals 7,824.24 8,076.48 $380,806.01

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 2026/27.

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ATTACHMENT 19

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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

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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

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TABLE OF CONTENTS

ENGINEER’S LETTER 2
INTRODUCTION 4
Reason for Assessment 4
Process for Annual Assessment 4
PLANS AND SPECIFICATIONS 5
Description of the Boundaries of the District 5
Description of Improvements and Services 5
Map of Improvements 6
ESTIMATE OF COSTS 8
District Budget 8
Definitions of Budget Items 10
METHOD OF ASSESSMENT 11
Overview 11
Special Benefit 12
General Benefit 12
Method of Assessment Spread 12
ASSESSMENT DIAGRAM 14
ASSESSMENT ROLL AND ANNEXATIONS 16
Assessment Roll 16
Annexations 16

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2 026- XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 4 (Terra Vista Planned Community) (the “District”); and

Fiscal Year
2026/27 Budget
Expenditures
Personnel Services 82,490$
Operations and Maintenance 110,970
T
ransfer Out 24,160
Total Expenditures Budget 217,620
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 (50,490)$
Total District EBU Count 5,745.78
Actual Assessment per EBU 28.96$
Maximum Allowable Assessment per EBU 28.96$

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 3 Fiscal Year 2026/27
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.

07/15/26

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 4 Fiscal Year 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 5 Fiscal Year 2026/27
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.

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 6 Fiscal Year 2026/27
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 7 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 8 Fiscal Year 2026/27

District Budget

Fiscal Year
2026/27 Budget
Expenditures
Personnel Services:

Regular Salaries 54,630$
Fringe Benefits 27,860.00
Subtotal - Personnel 82,490
Operations and Maintenance:

Operations and Maintenance:

Training 240
Membership Dues 90
O & M General 1,160
Repairs and Maintenance Vehicles 120
Contract Services 3,730
Subtotal - Operations and Maintenance 5,340
Utilities:

Electric Utilities 78,230
Assessment Administration 14,420
Admin./General Overhead 12,980
Subtotal - Operations and Maintenance 110,970
Transfer Out - General City Street Lights Fund 24,160
Total Expenditures Budget 217,620$

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 9 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 166,400$ Anticipated Prior Year Delinquencies Collection 730
Subtotal - Taxes 167,130
Total Revenues Budget 167,130
Contribution to/(Use of) Fund Balance (50,490)$
Total Gross Estimated Assessments 166,397.79$
Total District EBU Count 5,745.78
Actual Assessment per EBU - Fiscal Year 2026/27 28.96$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 28.96$

Operating Reserve
Estimated Reserve Fund Balance, June 30, 2026 (32,993)$ Con
tribution to/(Use of) Reserve - Fiscal Year 2026/27 (50,490) Estimated Reserve Fund Balance, June 30, 2027 (83,483)$

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 10 Fiscal Year 2026/27
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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 11 Fiscal Year 2026/27

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. 4 – City of Rancho Cucamonga 12 Fiscal Year 2026/27
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:

• 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. 4 – City of Rancho Cucamonga 13 Fiscal Year 2026/27
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 following table summarizes the Fiscal Year 2026/27 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 14 Fiscal Year 2026/27
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 15 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 4 – City of Rancho Cucamonga 16 Fiscal Year 2026/27

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 7 6,020.00 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 2026/27.

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ATTACHMENT 20

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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

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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

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TABLE OF CONTENTS

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 1 Fiscal Year 2025/26
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2 026- XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 5 (Caryn Planned Community) (the “District”); and

Fiscal Year
2026/27 Budget
Expenditures
Operations and Maintenance 46,170
T
ransfer Out 11,480
Total Expenditures Budget 57,650
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 44,150 Anticipated Prior Year Delinquencies Collection 490
Subtotal - Taxes 44,640
Transfer In - General Fund 13,010
Total Revenues Budget 57,650
Contribution to/(Use of) Fund Balance -$
Total District EBU Count 1,276.00
Actual Assessment per EBU 34.60$
Maximum Allowable Assessment per EBU 34.60$

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
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.

07/15/26

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 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 4 Fiscal Year 2026/27
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.

Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga. The boundaries of the District are generally described as that area located north of the 210 Freeway, south of Banyan St, west of Rochester Ave and east of Milliken Ave, also known as the Caryn Planned Community. The boundaries also include Tract No. 13835 east of Rochester Ave and Tracts No. 13748, 13857 and 13858 west of Milliken Ave.

Reference is also made to the Assessment Diagram included in this Report.

Description of Improvements and Services
The improvements are the maintenance and servicing of streetlights , 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 streetlights 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 streetlights 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. 5 – City of Rancho Cucamonga 5 Fiscal Year 2026/27
Map of Improvements
The following page shows the map of streetlight and traffic signal improvements to be maintained using District funds.

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 6 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 7 Fiscal Year 2026/27

District Budget
Fiscal Year
2026/27 Budget
Expenditures
Contract Services 1,770
Electric Utilities 37,180
Assessment Administration 4,570
Admin./General Overhead 2,650
Subtotal - Operations and Maintenance 46,170
Transfer Out - General Street Lights Fund 11,480
Total Expenditures Budget 57,650$

Fiscal Year
2026/27 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 13,010
Total Revenues Budget 57,650
Contribution to/(Use of) Fund Balance -$
Total Gross Estimated Assessments 44,149.60$
Total District EBU Count 1,276.00
Actual Assessment per EBU - Fiscal Year 2026/27 34.60$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 34.60$

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 8 Fiscal Year 2026/27

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 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, 2026 (367,210)$ Con
tribution to/(Use of) Reserve - Fiscal Year 2026/27 -
Estimated Reserve Fund Balance, June 30, 2027 (367,210)$

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 9 Fiscal Year 2026/27
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 streetlights, traffic signals, and appurtenant facilities throughout the District.

Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of streetlights 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 streetlights. 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. 5 – City of Rancho Cucamonga 10 Fiscal Year 2026/27
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 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 2026/27
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:

• 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 2026/27
derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.

When the District was formed, Article XIII D and Proposition 218 had not yet been passed. Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as 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 EBU . The following table provides the weighting factors applied by land-use types, as assigned by County use code, to determine each parcel's EB U assignment.

Land-Use Equivalent Dwelling Units

Property Type (County Use Code) EBU Value 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 District 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 2026/27 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 2026/27
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 14 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 5 – City of Rancho Cucamonga 15 Fiscal Year 2026/27

Property Type (County Use Code)
Actual
Assessment
Ra
te 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 2026/27.

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ATTACHMENT 21

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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

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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 548 ends

TABLE OF CONTENTS

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 1 Fiscal Year 2025/26
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2 026- XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 6 (Commercial Industrial) (the “District”); and

Fiscal Year
2026/27 Budget
Expenditures
Operations and Maintenance 73,850$
Transfer Out 17,980
Total Expenditures Budget 91,830
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 127,780 Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 129,390
Transfer In - CFD Empire Lakes 300
Transfer In - CFD Street Lighting Services 8,980
Total Revenues Budget 138,670
Contribution to/(Use of) Fund Balance 46,840$
Total District EBU Count 2,485.92
Actual Assessment per EBU 51.40$
Maximum Allowable Assessment per EBU 51.40$

Page 550 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
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.

07/15/26

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 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

Page 552 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 4 Fiscal Year 2026/27
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, 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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 5 Fiscal Year 2026/27
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 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 7 Fiscal Year 2026/27

District Budget

Fiscal Year
2026/27 Budget
Expenditures
Operations and Maintenance:

Contract Services 2,780$
Electric Utilities 64,400
Assessment Administration 4,030
Admin./General Overhead 2,640
Subtotal - Operations and Maintenance 73,850
Transfer Out - General Street Lights Fund 17,980
Total Expenditures Budget 91,830$

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 8 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 127,780$ Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 129,390
Transfer In:

Transfer In - CFD Empire Lakes 300
Transfer In - CFD Street Lighting Services 8,980
Subtotal - Transfer In: 9,280
Total Revenues Budget 138,670
Contribution to/(Use of) Fund Balance 46,840$
Total Gross Estimated Assessments 127,776.19$
Total District EBU Count 2,485.92
Actual Assessment per EBU - Fiscal Year 2026/27 51.40$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 51.40$

Operating
Operating Reserve
Estimated Reserve Fund Balance, June 30, 2026 120,338$
Contribution to/(Use of) Reserve - Fiscal Year 2026/27 46,840 Estimated Reserve Fund Balance, June 30, 2027 167,178$

Page 557 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 9 Fiscal Year 2026/27
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 streetlights, traffic signals, and appurtenant facilities throughout the District.

Debt Service: This item includes the repayment of interest and principal to the City General Fund for the acquisition of streetlights and installation of LED street lighting within the District. In FY 2021/22, the outstanding balance of the interfund was fully repaid.

Transfer Out - General City Street Lights Fund: This item includes the cost for the replacement and installation of District owned streetlights. These costs are incurred in the General City Street Lights Fund and reimbursed by the District.

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 10 Fiscal Year 2026/27

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 2026/27
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 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. 6 – City of Rancho Cucamonga 12 Fiscal Year 2026/27
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 M ultiplier
Non-Residential 1.00 Acre

The following table summarizes the Fiscal Year 2026/27 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 2,485.92 2,485.92

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 13 Fiscal Year 2026/27

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 14 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – City of Rancho Cucamonga 15 Fiscal Year 2026/27

Property Type (County Use Code)
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Non-Residential $51.40 2,485.92 2,485.92 $127,776.19
Totals 2,485.92 2,485.92 $127,776.19

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 2026/27.

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ATTACHMENT 22

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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

Page 565 ends

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

Page 566 ends

TABLE OF CONTENTS

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 1 Fiscal Year 2025/26
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2 026- XXX, 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
2026/27 Budget
Expenditures
Operations and Maintenance 138,510
Transfer Out 36,280
Total Expenditures Budget 174,790
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 131,150 Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 132,760
Transfers In 8,580
Total Revenues Budget 141,340
Contribution to/(Use of) Fund Balance (33,450)$
Total District EBU Count 3,936.00
Actual Assessment per EBU 33.32$
Maximum Allowable Assessment per EBU 33.32$

Page 568 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
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.

07/15/26

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 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

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. 7 – City of Rancho Cucamonga 4 Fiscal Year 2026/27
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.

Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area of the City known as North Etiwanda, which is generally bounded by Highland Ave on the south, Day Creek Channel on the west and City limits on the east and north.

Reference is also made to the Assessment Diagram included in this Report.

Description of Improvements and Services
The improvements are the maintenance and servicing of streetlights , 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 streetlights 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 streetlights 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. 7 – City of Rancho Cucamonga 5 Fiscal Year 2026/27
Map of Improvements
The following page shows the map of streetlight 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 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 7 Fiscal Year 2026/27

District Budget

Fiscal Year
2026/27 Budget
Expenditures
Operations and Maintenance:

Contract Services 5,630
Electric Utilities 114,830
Assessment Administration 13,980
Admin./General Overhead 4,070
Subtotal - Operations and Maintenance 138,510
Transfer Out - General Street Lights Fund 36,280
Total Expenditures Budget 174,790$

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 8 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 131,150$ Anticipated Prior Year Delinquencies Collection 1,610
Subtotal - Taxes 132,760
Transfer In:

General Fund 8,440
CFD Street Lighting 140
Subtotal - Transfer In 8,580
Total Revenues Budget 141,340
Contribution to/(Use of) Fund Balance (33,450)$
Total Gross Estimated Assessments 131,147.52$
Total District EBU Count 3,936.00
Actual Assessment per EBU - Fiscal Year 2026/27 33.32$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 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.

Operating Reserve
Estimated Reserve Fund Balance, June 30, 2026 (753,344)$ Contribution to/(Use of) Reserve - Fiscal Year 2026/27 (33,450) Estimated Reserve Fund Balance, June 30, 2027 (786,794)$

Page 575 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 9 Fiscal Year 2026/27
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 streetlights, traffic signals, and appurtenant facilities throughout the District.

Debt Service: This item includes the repayment of interest and principal to the City Capital Reserve Fund for the acquisition of streetlights 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 streetlights. 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. 7 – City of Rancho Cucamonga 10 Fiscal Year 2026/27
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 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 577 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 11 Fiscal Year 2026/27
the voters in November 1996, requires the City to separate general benefit from special benefit, where only special benefit is assessed.

Special Benefit
The maintenance and servicing of the improvements within the District (which are described in the Description of Improvements and Services Section of this report) are for the benefit of the properties within the District, and as such confer a special and direct benefit to parcels within the District by:

• improving the livability , safety , appearance, and desirability for properties within the boundaries of the District, and
• ensuring that improvements do not reach a state of deterioration or disrepair so as to be materially detrimental to properties within the District, and • providing for safe vehicular and pedestrian access for properties within the District, and • providing beautification and overall enhancement to properties within the District.

• the 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. 7 – City of Rancho Cucamonga 12 Fiscal Year 2026/27

To assess special benefit appropriately, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit ("EDU") method of apportionment uses the single-family home as the basic unit of assessment.

A single-family home equals one Equivalent Dwelling Unit (EDU). Every other land- use is converted to EDUs based on an assessment formula that equates to the property's specific development status, type of development (land-use), and size of the property, as compared to a single-family home. The following table provides the weighting factors applied to various land- use types, as assigned by County use code, to determine each parcel's EDU assignment.

Land-Use Equivalent Dwelling Units

Property Type (County Use Code) EBU Value M ultiplier
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 2026/27
The following table summarizes the Fiscal Year 2026/27 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 $33.32 $33.32 3,936.00 3,936.00

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 14 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 15 Fiscal Year 2026/27

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
A copy of the full assessment roll is available for review in the City Clerk's office.

Annexations
The were no effective annexations for Fiscal Year 2026/27.

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ATTACHMENT 23

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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

Page 583 ends

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 584 ends

TABLE OF CONTENTS

Page 585 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 1 Fiscal Year 2025/26
ENGINEER’S LETTER
WHEREAS, on June 3, 2026, the City Council of Rancho Cucamonga (the “City”), under the Landscaping and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2 026- XXX, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 8 (South Etiwanda) (the “District”); and

Fiscal Year
2026/27 Budget
Expenditures
Personnel Services 74,820$
Operations and Maintenance 63,700
Transfer Out 12,820
Total Expenditures Budget 151,340
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 (69,610)$
Total District EBU Count 2,650.78
Actual Assessment per EBU 30.60$
Maximum Allowable Assessment per EBU 193.75$

Page 586 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 2 Fiscal Year 2026/27
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.

07/15/26

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

Page 587 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 3 Fiscal Year 2026/27

INTRODUCTION
Reason for Assessment
Approval of the assessment covered by this Engineer’s Report will generate the revenue necessary to:

Page 588 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 4 Fiscal Year 2026/27
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.

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 2026/27
Map of Improvements
The following page shows the map of street light and traffic signal improvements to be maintained using District funds.

Page 590 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 6 Fiscal Year 2026/27

Page 591 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 7 Fiscal Year 2026/27

District Budget

Fiscal Year
2026/27 Budget
Expenditures
Personnel Services:

Regular Salaries 49,550$
Fringe Benefits 25,270
Subtotal - Pe
rsonnel 74,820
Operations and Maintenance:

Operations and Maintenance:

Training 240
Membership Dues and Fees 90
General Operations 450
Repairs and Maintenance Equipment 60
Contract Services General 1,980
Subtotal - Operations and Maintenance 2,820
Utilities:

Electric Utilities 43,430
Subtotal - Utilities 43,430
Assessment Administration 5,700
Admin./General Overhead 11,750
Subtotal - Operations and Maintenance 63,700
Transfer Out - General City Street Lights Fund 12,820
Total Expenditures Budget 151,340$

Page 592 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 8 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 81,120$ Anticipated Prior Year Delinquencies Collection 610
Subtotal - Taxes 81,730
Total Revenues Budget 81,730
Contribution to/(Use of) Fund Balance (69,610)$
Total Gross Estimated Assessments 81,113.86$
Total District EBU Count 2,650.78
Actual Assessment per EBU - Fiscal Year 2026/27 30.60$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 193.75$

Operating Reserve
Estimated Reserve Fund Balance, June 30, 2026 1,912,462$ Contribution to/(Use of) Reserve - Fiscal Year 2026/27 (69,610) Estimated Reserve Fund Balance, June 30, 2027 1,842,852$

Page 593 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 9 Fiscal Year 2026/27
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.

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.

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.

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 10 Fiscal Year 2026/27

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. 8 – City of Rancho Cucamonga 11 Fiscal Year 2026/27
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 determined in relationship to the entire costs of the maintenance and operation of the improvements.

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 12 Fiscal Year 2026/27
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 2026/27 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 2026/27
The total amount of maintenance and incidental costs for maintaining the street lights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.

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

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 14 Fiscal Year 2026/27

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – City of Rancho Cucamonga 15 Fiscal Year 2026/27

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 2026/27.

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Resolution No. 2026-XXX – Page 1 of 2
ATTACHMENT 24
RESOLUTION NO. 2026-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, ORDERING THE PREPARATION OF
THE ANNUAL ENGINEER’S REPORT PURSUANT TO THE

PROVISIONS OF THE ASSESSMENT LAW FOR PROCEEDINGS FOR

THE ANNUAL ASSESSMENT LEVY WITHIN PARK AND
RECREATION IMPROVEMENT DISTRICT NO. PD-85 FOR FISCAL
YEAR 2026/27
WHEREAS, the City Council of the City of Rancho Cucamonga, California, has previously undertaken proceedings to form and has formed that certain maintenance district pursuant to pursuant to the terms and provisions of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California (commencing with Section 22500) (the “1972 Act”), known and designated as Park and Recreation Improvement District No. PD-85 (the “District”); and WHEREAS, at this time the City Council desires to initiate proceedings pursuant to Chapter 3 of the 1972 Act to provide for the annual levy of assessments for the next ensuing fiscal year to provide for the annual costs for maintenance and servicing of improvements within the District; and WHEREAS, the proceedings for the annual levy of assessments shall relate to the fiscal year commencing July 1, 2026, and ending June 30, 2027 (“Fiscal Year 2026/27”).

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA,

HEREBY RESOLVES,
SECTION 1. Recitals. The above recitals are all true and correct.

SECTION 2. New Improvements or Substantial Changes in Existing Improvements. No new improvements are proposed to be added to the improvements to be maintained or serviced and no substantial changes in the existing improvements are proposed to be made for Fiscal Year 2026/27.

SECTION 3. Annual Engineer’s Report. The City Engineer is hereby ordered to prepare and file with this City Council an Annual Engineer’s Report for the District relating to such annual assessment and levy in such District in accordance with the provisions of 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”).

SECTION 4. Filing of the Annual Engineer’s Report. Upon completion, the Annual Engineer’s Report for the District shall be filed with the City Clerk, who shall then submit the same to this City Council for its consideration pursuant to the Assessment Law.

Page 601 ends

Resolution No. 2026-XXX – Page 2 of 2
PASSED, APPROVED, AND ADOPTED this ________ day of _____________ 2026.

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Resolution No. 2026-XXX – Page 1 of 2
ATTACHMENT 25
RESOLUTION NO. 2026-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, APPROVING THE PRELIMINARY
ANNUAL ENGINEER’S REPORT FOR THE ANNUAL LEVY OF

ASSESSMENTS WITHIN PARK AND RECREATION IMPROVEMENT
DISTRICT NO. PD-85 FOR FISCAL YEAR 2026/27

WHEREAS, the City Council of the City of Rancho Cucamonga, California, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California (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”), did, by previous Resolution, order the preparation of a report for the annual levy of assessments for Fiscal Year 2026/27 (the “Annual Engineer’s Report”) in a certain maintenance assessment district known and designated as Park and Recreation Improvement District No. PD -85 (the “District”); and

WHEREAS, there has now been presented to this City Council the Annual Engineer’s Report for the District as required by the Assessment Law and as previously directed by Resolution; and

WHEREAS, this City Council has now examined and reviewed the Annual Engineer’s Report as presented, and is satisfied with each and all of the items and documents as set forth in such report, and is satisfied that the assessments , on a preliminary basis, have been allocated within the District in accordance with the special benefits received from the improvements to be maintained and serviced, as set forth in the Annual Engineer’s Report.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA,

HEREBY RESOLVES,
SECTION 1. Recitals. The above recitals are all true and correct.

SECTION 2. Annual Engineer’s Reports. The Annual Engineer’s Report for the District as presented, consisting of the following:

A. Plans and specifications describing the general nature, location and extent of the improvements to be maintained and serviced and the extent of such maintenance; B. An estimate of the cost of the maintenance of the improvements for the District for Fiscal Year 2026/27;
C. A diagram for the District, showing the area and properties proposed to be assessed; and D. An annual assessment for Fiscal Year 2026/27 of the estimated costs of the maintenance and servicing of those improvements to be maintained and serviced during such Fiscal Year, assessing the net amount upon all assessable lots and/or parcels within such District in proportion t o the special benefits received is hereby approved on a preliminary basis and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open for public inspection.

Page 603 ends

Resolution No. 2026-XXX – Page 2 of 2

SECTION 3. The City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Annual Engineer’s Report.

PASSED, APPROVED, AND ADOPTED this _______ of _____________ 2026.

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Resolution No. 2026-XXX – Page 1 of 4
ATTACHMENT 26
RESOLUTION NO. 2026-XXX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

CUCAMONGA, CALIFORNIA, DECLARING ITS INTENTION TO

PROVIDE FOR THE ANNUAL LEVY AND COLLECTION OF
ASSESSMENTS FOR FISCAL YEAR 2026/27 WITHIN PARK AND
RECREATION IMPROVEMENT DISTRICT NO. PD-85 AND SETTING A

TIME AND PLACE FOR A PUBLIC HEARING THEREON

WHEREAS, the City Council of the City of Rancho Cucamonga, California, has previously formed that certain maintenance district and authorized the levy of assessments therein pursuant to the terms and provisions of the “Landscaping and Lighting Act of 1972,” being D ivision 15, Part 2 of the Streets and Highways Code of the State of California (commencing with Section 22500) (the “1972 Act”) in what is known and designated as Park and Recreation Improvement District No. PD-85 (the “District”); and

WHEREAS, at this time, there has been presented and approved by this City Council, a separate report for the District identified by the distinctive designation of such District and entitled “Fiscal Year 2026/27 Annual Engineer’s Report” (the “Annual Engineer’s Report”) 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) (t he “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”), and this City Council desires to conduct the proceedings to authorize the levy of the annual assessments within the District; and

WHEREAS, the annual assessments for Fiscal Year 2026/27 proposed to be levied within the District as set forth in the 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 2026/27 within such District are not deemed to be “increased” over the maximum authorized annual assessments.

NOW, THEREFORE, by the City Council of the City of Rancho Cucamonga, as follows:

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

SECTION 2. Improvements and Maintenance and Servicing Thereof. The public interest and convenience requires the City Council, and it is the intention of this City Council, to undertake proceedings for the annual levy and collection of assessments within the District for the continued maintenance and servicing of the improvements authorized to be maintained and serviced within such District. "Maintenance" may include the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: (a) repair, removal, or replacement of all or any part of any improvement; (b) providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; (c) the removal of trimmings, rubbish, debris, and other solid waste; and, (d) the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. "Service" may include the furnishing of: (a) electric current or energy, gas, or other illuminating agent for the lighting or operation of any improvements; and, (b) water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements.

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Resolution No. 2026-XXX – Page 2 of 4

A description of the improvements to be maintained and the maintenance and services to be provided is set forth in Appendix A attached hereto and incorporated herein by this reference.

SECTION 3. Annual Engineer’s Report. The Annual Engineer’s Report regarding the annual levy for the District for Fiscal Year 2026/27, has been preliminarily approved and directed to be filed in the office the City Clerk. Reference is made to such Report for the District for a full and detailed description of the improvements to be maintained and serviced, the boundaries of such District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within such District.

SECTION 4. Assessment. The public interest and convenience requires, and it is the intention of this City Council to order, the annual levy of assessments for the District as set forth and described in the Annual Engineer’s Report, and further it is determined to be in the best public interest and convenience to levy and collect annual assessments to pay the costs and expenses of such maintenance and service as estimated in such Annual Engineer’s Report.

SECTION 5. Boundaries of District. The proposed maintenance and service work as described in the Annual Engineer’s Report for the District is, in the opinion of this City Council, of special benefit to the properties within the boundaries of such District, and this City Council makes the costs and expenses of such maintenance and service chargeable upon such District, which District said City Council hereby declares to be the District specially benefited by such maintenance and service, and to be further assessed pursuant to the Assessment Law to pay the costs and expenses thereof. The District shall include each and every parcel of land within the boundaries thereof; as such District is shown on a map or maps as approved by this City Council and on file in the Office of the City Clerk, and so designated by the name of such District.

Jevin Kaye
Finance Director
City of Rancho Cucamonga
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
(909) 774-2403

Page 606 ends

Resolution No. 2026-XXX – Page 3 of 4

PASSED, APPROVED, AND ADOPTED this _______ day of ____________ 2026.

Page 607 ends

Resolution No. 2026-XXX – Page 4 of 4

Appendix A

Descriptions of Improvements and Maintenance and Services

This Appendix A contains a general description of the improvements to be maintained and serviced and a description of such maintenance and services.

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 fac ilities, 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 citizen facilities, playground equipment, picnic facilities, major lighted athletic facilities, jogging trail, sanitary sewer connections and onsite drainage inlets.

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ATTACHMENT 27

Preliminary Annual Engineer’s Report
Fiscal Year 2026/27

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

07/15/26

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

Page 609 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 610 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 611 ends

____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 1 Fiscal Year 2026/27

AUTHORITY FOR REPORT
This report for the Fiscal Year 2026/27 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 the 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 maint enance 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 where, 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 2026/27

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 2026/27

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
2026/27 Budget
Expenditures
Personnel Services:

Regular Salaries 182,870
Overtime Salaries 5,000
Fringe Benefits 93,130
Subtotal - Personnel 281,000
Operations and Maintenance:

Operations and Maintenance:

General Operations 98,750
Building and Equipment Rental 8,500
Repairs and Maintenance Equipment 3,300
Subtotal - Operations and Maintenance 110,550
Contract Services:

General Services 28,400
Contract Services Facilities 16,380
Parks and Landscaping 347,850
Tree Maintenance 28,740
Subtotal - Contract Services 421,370
Utilities:

Telephone Utilities 1,920
Water Utilities 195,950
Electric Utilities 194,390
Subtotal - Utilities 392,260
Assessment Administration 99,190
Admin./General Overhead 95,310
Subtotal - Operations and Maintenance 1,118,680
Capital Expenditures:

Captial Outlay Equipment and Furnishing 52,500
Captial Outlay Improvements 800,000
Subtotal - Capital Expenditures 852,500
Transfers Out:

Transfers Out PD-85 Capital Reserve Fund 116,800
Subtotal - Transfer Out 116,800
Total Expenditures Budget 2,368,980

Page 614 ends

____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 4 Fiscal Year 2026/27
Fiscal Year
2026/27 Budget
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 1,168,300$ Anticipated Prior Year Delinquencies Collection 13,560
Subtotal - Taxes 1,181,860
Other Revenues:

Rental Revenue 124,120
Park Maintenance Fees 4,210
Sports Lighting Fees 17,270
Other Revenue 100
Subtotal - Other Revenues: 145,700
Transfer In:

Transfer In - General Fund 26,470
Transfer In - PD-85 Operating Fund 116,800
Transfer In - CFD Empire Lakes 97,920
Subtotal - Transfer In: 241,190
Total Revenues Budget 1,568,750
Contribution to/(Use of) Fund Balance (800,230)$
Total Gross Estimated Assessments 1,164,189.50$
Total District EBU Count 37,554.50
Actual Assessment per EBU - Fiscal Year 2026/27 31.00$
Maximum Allowable Assessment per EBU - Fiscal Year 2026/27 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 2026/27
The reserve balance information for the District is as follows:

Operating Capital Total
Reserve Reserve Reserve
Estimated Reserve Fund Balance, June 30, 2026 2,028,727$ 639,883$ 2,668,610$ Contribution to/(Use of) Reserve - Fiscal Year 2026/27 (676,570) (123,660) (800,230) Estimated Reserve Fund Balance, June 30, 2027 1,352,157$ 516,223$ 1,868,380$

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.

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 inclu des 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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____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 6 Fiscal Year 2026/27
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 2026/27
Category B: All parcels not defined in Category A or Category C.

Category C: All exempt parcels as defined below:

1. All properties currently tax exempt;

2. All public ownership;

3. Railroad mainline right-of-ways;

4. Major utility transmission right-of-ways;

5. Mineral rights;

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

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

C. Summary of Preliminary Assessment Amounts
Category A:

The preliminary estimated assessment rate, which will be levied during the Fiscal Year 2026/27, 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 2026/27, 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 2026/27
Annexations
There are no effective annexations for Fiscal Year 2026/27.

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.

Page 619 ends

____________________________________________________________________________ Park and Recreation Improvement District No. PD-85 – City of Rancho Cucamonga 9 Fiscal Year 2026/27

Page 620 ends

DATE: June 3, 2026
TO: Mayor and Members of the City Council
FROM: Elisa C. Cox, City Manager
INITIATED BY: Julie A. Sowles, Deputy City Manager
Ashton Arocho, City Clerk Services Director
SUBJECT: Consideration to Adopt a Resolution Calling and Giving Notice of a General Municipal Election to be Held on November 3, 2026, and Requesting its Consolidation with the Statewide General Election and a Resolution Adopting Regulations Pertaining to Candidate Statements. (RESOLUTION NOS. 2026-038 AND 2026-039) (CITY)
RECOMMENDATION:

Staff recommends the City Council adopt the following Resolutions pertaining to the November 3, 2026, election:

1. Resolution No. 2026-038, Calling and Giving Notice of the Holding of a General Municipal Election on Tuesday, November 3, 2026, for the Election of Certain Officers and Requesting the Board of Supervisors of the County of San Bernardino to Consolidate the General Municipal Election with the Statewide General Election to be held Pursuant to Elections Code Section 10403 relating to General Law Cities.

2. Resolution No. 2026-039, Adopting Regulations for Candidates for Elective Office Pertaining to Candidate Statements Submitted to the Voters for the November 3, 2026, Election.

BACKGROUND:

The City of Rancho Cucamonga is a General Law City and General Municipal Elections are governed by the State of California Government and Election Codes. The City’s General Municipal Elections are held on the same date as statewide general elections and consolidated with those statewide general elections upon request to the County Board of Supervisors.

The City contracts with the County of San Bernardino Registrar of Voters Office for election services and it is required that the City request consolidation of the General Municipal Election with the Statewide General Election. The Resolution calling and giving notice of the November 3, 2026, election and requesting to consolidate the General Municipal Election with the Statewide General Election to be held on the same date is attached for consideration.

ANALYSIS:

The City of Rancho Cucamonga is scheduled to conduct a General Municipal Election on November 3, 2026, for the purpose of electing one (1) Mayor elected at large; one (1) Member of the City Council from District 2; and one (1) City Council Member from District 3, each for the full

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Rancho Cucamonga City CouncilJune 3, 2026

Rancho Cucamonga City Council
June 3, 2026