Agenda packet — Rancho Cucamonga City Council, July 15, 2026 (part 10 of 11)

____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 17 Fiscal Year 2026-27

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____________________________________________________________________________ Landscape Maintenance District No. 9 – City of Rancho Cucamonga 18 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 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 $343.77 1,102.00 1,102.00 $378,834.54 Multi-Family Residential 343.77 1,381.00 1,381.00 474,746.37 Non-Residential 343.77 18.28 36.56 12,568.24
Totals 2,501.28 2,519.56 $866,149.15
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.

Apn
Annexation
Date Project Name
Total Units/
Acres Total EBUs Property Type
0227-051-03-0000 02/29/25 SUBTT20566 22.00 22.00 Single-Family Property

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ATTACHMENT 10
Preliminary Annual Engineer’s Report
Fiscal Year 2026-27
City of Rancho Cucamonga
Landscape Maintenance District No. 10
(Rancho Etiwanda)

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CITY OF RANCHO CUCAMONGA
LANDSCAPE MAINTENANCE DISTRICT NO. 10
(RANCHO ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845

CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member

CITY STAFF
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 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 7
ESTIMATE OF COSTS 9
District Budget 9
Definitions of Budget Items 11
METHOD OF ASSESSMENT 12
Overview 12
General Benefit 13
Special Benefit 13
Method of Assessment Spread 14
Cost of Living Inflator 15
ASSESSMENT DIAGRAM 15
ASSESSMENT ROLL and ANNEXATIONS 17
Assessment Roll 17
Annexations 17

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____________________________________________________________________________ Landscape Maintenance District No. 10 – 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 Landscape and Lighting Act of 1972 (the “1972 Act”) adopted its Resolution No. 2026-043, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Landscape Maintenance District No. 10 (Rancho Etiwanda) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed staff to prepare and file an Annual Engineer’s Report for Fiscal Year 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 the estimated costs of maintenance, operation and servicing of the improvements to be paid by the assessable real property within the boundaries of the District in proportion to the special benefit received. The following table summarizes the proposed assessment.

Fiscal Year
2026-27 Budget
Expenditures
Personnel Services 389,140$
Operations and Maintenance 648,450
Capital Expenditures 30,000
Total Expenditures Budget 1,067,590
Revenues
Taxes:

Estimated Assessments, Net of Estimated Delinquencies 754,370 Anticipated Prior Year Delinquencies Collection 5,550
Subtotal - Taxes 759,920
Other Revenues 31,510
Total Revenues Budget 791,430
Contribution to/(Use of) Fund Balance (276,160)$
Total District EBU Count 786.00
Actual Assessment per EBU 959.75$
Maximum Allowable Assessment per EBU 1,177.48$

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 2 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 entirety 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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____________________________________________________________________________ Landscape Maintenance District No. 10 – 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:

Provide for the maintenance and servicing of the improvements described in this Engineer’s Report. Maintenance may include but is not limited to, all of the following: the upkeep, repair, removal or replacement of all or any part of any improvement or facility such as paseos, community trails, fencing and irrigation systems, and providing for the growth, vigor and care of the trees and landscape plant materials. Servicing means the furnishing of electricity, gas or other illuminating energy for the lighting of landscape or appurtenant facilities. This shall also include material, vehicle, equipment, capital improvements and administrative costs associated with the annual administration and operation of the District.

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

The City Council must also adopt a resolution of intention which:
Declares the intention of the City Council to levy and collect assessments within the District for the fiscal year stated therein.
Generally describes the existing and proposed improvements and any substantial changes proposed to be made in existing improvements.
Refers to the District by its distinctive designation and indicate the general location of the District.
Refers to the Engineer’s Report, on file with the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones 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.

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 4 Fiscal Year 2026-27
hearing, file a written protest which shall state all grounds of objection. The protest shall contain a description sufficient to identify the property owned by the property owner filing the protest.

During the course or upon conclusion of the hearing, the City Council may order changes in any of the matters provided in the report, including the improvements, to the zones within the District, and the proposed diagram or the proposed assessment.

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

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

PLANS AND SPECIFICATIONS
The District provides for the administration, maintenance, operations, and servicing of various improvements located within the public right-of-way and dedicated easements within the boundaries of the District.

Description of the Boundaries of the District
The District is located in the City of Rancho Cucamonga, State of California. The boundaries of the District are generally described as that area known as Rancho Etiwanda, which lies north of the 210 Freeway, east of Day Creek Channel, and west of Bluegrass Ave. Typically parcels have been annexed to the District as they have developed.

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

Description of Improvements and Services
The improvements maintained by the District include the paseos, community trails, trees, landscaped sites and appurtenant facilities that are throughout the District. These improvements are located within the street right-of-ways and dedicated public easements which are within the boundaries of the District. The landscaping maintenance includes, but is not limited to, the pruning, fertilizing, mowing, weeding, pest control, removal of trash/debris, and irrigation of the trees, shrubs, vines, ground cover, and turf. Maintenance of associated improvements and facilities, such as community trails, fencing and irrigation systems, includes but is not limited to, grading and replacement of trail surfacing, trail fence repair and replacement, steel fence painting, repair and replacement, and irrigation systems control, adjustment, trouble-shooting,

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 5 Fiscal Year 2026-27
repair and replacement. Services include personnel, materials, contracting services, utilities, capital projects and all necessary costs associated with the maintenance, replacement and repair required to keep the improvements in a healthy, vigorous and satisfactory condition. In addition, it is the City's intention to continue to use cost effective materials, including the future ability to replace landscaping with drought resistant or low water use plants, in order to lower expenses of the District. The breakdown of maintained areas is as follows:

Parks: Day Creek Park.

Site # Descriptive Location
10-1 The west side of Day Creek Blvd from 790 feet north of Richfield Dr to Wilson Ave.

The north side of Wilson Ave from Day Creek Blvd to 227 feet west of Day Creek Blvd. This site overlaps 10-2.

Ground Cover area: 16,941 square feet
Hardscape area: 3,589 square feet
10-2 The north and south side of Wilson Ave from 497 feet west of Alvarado Pl to Day Creek Blvd. The south side of Wilson Ave from Day Creek Blvd to Bluegrass Ave. The Wilson Ave median from Day Creek Blvd to Bluegrass Ave.

Ground Cover area: 47,275 square feet
Hardscape area: 6,444 square feet
10-3 The west side of Day Creek Blvd from Wilson Ave to 144 feet south of Clydesdale Dr.

The Day Creek Blvd median from Wilson Ave to Banyan St.

Ground Cover area: 32,619 square feet
Hardscape area: 10,983 square feet
10-4 The east side of Day Creek Blvd from 648 feet south of Keenland Dr to Wilson Ave.

Ground Cover area: 15,952 square feet
Hardscape area: 4,365 square feet
10-5 The west side of Bluegrass Ave from Wilson Ave to 705 feet south of Challendon Dr.

Ground Cover area: 26,882 square feet
Hardscape area: 12,220 square feet
10-6 The south side of Banyan St from Rochester Ave to Day Creek Blvd. The north side of Banyan St from 427 feet west of Rocking Horse Pl to Rocking Horse Pl. The west side of Day Creek Blvd from Banyan St to Vintage Dr. The north side of Vintage Dr from Day Creek Blvd to the paseo ending 153 feet west of Sandhill Pl.

Ground Cover area: 44,000 square feet
Hardscape area: 16,197 square feet

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 6 Fiscal Year 2026-27
10-7 The north side of Vintage Dr from 180 feet east of Taylor Canon Pl to Day Creek Blvd.

The east side of Day Creek Blvd from Vintage Dr to Banyan St. The south side of Banyan St from Day Creek Blvd to Bluegrass Ave.

Ground Cover area: 22,164 square feet
Hardscape area: 11,724 square feet
10-8 The landscape against the south side facing wall north of the 210 freeway from the top of the slope on the east side of Day Creek Blvd to 300 feet eastward. The Day Creek Blvd median from the 210 freeway to Vintage Dr. The east side of Day Creek Blvd from Caltrans ROW to Vintage Dr. The south side of Vintage Dr from Day Creek Blvd to 180 feet east of Taylor Canyon Pl.

Ground Cover area: 16,841 square feet
Hardscape area: 7,025 square feet
10-9 The north side of Coyote Dr from Brookstone Pl to Day Creek Blvd. The east side of Day Creek Blvd from Coyote Dr to 358 feet north of Coyote Dr. The west side of Day Creek Blvd from 118 feet north of Coyote Dr to 380 feet north of Coyote Dr.

Ground Cover area: 9,403 square feet
Hardscape area: 6,052 square feet
10-10 The north side of Wilson Ave from 395 feet east of Day Creek Blvd to Day Creek Blvd.

The east side of Day Creek Blvd from Wilson Ave to Blackstone Dr. The south side of Blackstone Dr from Day Creek Blvd to Stoneview Rd. The north side of Blackstone Dr from Day Creek Blvd to 165 feet west of Stoneview Rd.

Ground Cover area: 26,304 square feet
Hardscape area: 19,117 square feet
10-11 The west side of Day Creek Blvd from 340 feet north of Banyan St to Banyan St. The north side of Banyan St from Day Creek Blvd to Rocking Horse Pl.

Ground Cover area: 20,378 square feet
Hardscape area: 11,212 square feet
10-12 The paseo on the east side of Stoneview Rd across from Duncaster Pl.

Ground Cover area: 3,326 square feet
Hardscape area: 2,374 square feet
10-13 The west side of Day Creek Blvd from 340 feet south of Vintage Dr to 915 feet south of Vintage Dr.

Ground Cover area: 27,416 square feet
Hardscape area: 16,167 square feet

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 7 Fiscal Year 2026-27
10-14 The south side of Vintage Dr from Saddle Tree Pl to Day Creek Blvd. The west side of Day Creek Blvd from Vintage Dr to 325 feet south of Vintage Dr.

Ground Cover area: 7,777 square feet
Hardscape area: 8,101 square feet
*This sites irrigation pump and valves are powered from site 10-13 Ground cover, shrubs and turf areas that make up parkways, median islands and paseos are maintained under contract by a private landscape maintenance company. Parks are maintained by the City’s Park Maintenance Crews.

Map of Improvements
The following page shows the map of landscaping improvements, including irrigation sites and community trails, to be maintained using District funds.

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 8 Fiscal Year 2026-27

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____________________________________________________________________________ Landscape Maintenance District No. 10 – City of Rancho Cucamonga 9 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 District levy calculation process, the costs and expenses are reviewed and the annual costs are projected for the following fiscal year.

District Budget
Fiscal Year
2026-27 Budget
Expenditures
Personnel Services:

Regular Salaries 217,620$
Part-time Salaries 46,660
Fringe Benefits 124,860
Subtotal - Personnel 389,140
Operations and Maintenance:

Operations and Maintenance:

General Operations 46,570
Building and Equipment Rental 3,300
Repairs and Maintenance Equipment 1,000
Subtotal - Operations and Maintenance 50,870
Contract Services:

Contract Services General 24,600
Contract Services Facilities 4,500
Parks and Landscaping 239,310
Tree Maintenance 46,350
Subtotal - Contract Services 314,760
Utilities:

Water Utilities 124,340
Electric Utilities 20,200
Subtotal - Utilities 144,540
Assessment Administration 2,820
Admin./General Overhead 134,810
Misc Contributions to City 650
Subtotal - Operations and Maintenance 648,450
Capital Expenditures:

Captial Outlay Equipment and Furnishing 30,000
Subtotal - Capital Expenditures 30,000
Total Expenditures Budget 1,067,590$

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____________________________________________________________________________ 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 from 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 2026-27 maximum allowable assessment rates for the District:

Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Assessment
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 2026-27 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 3
ATTACHMENT 11
RESOLUTION NO. 2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

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

ANNUAL ASSESSMENTS WITHIN STREET LIGHTING
MAINTENANCE DISTRICTS NOS. 1, 2, 3, 4, 5, 6, 7 AND 8, FOR FISCAL YEAR 2026-27
WHEREAS, the City Council of the City of Rancho Cucamonga did on the 3rd day of June 2026, adopt its Resolution of Intention No. 2026-046 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Street Lighting Maintenance Districts Nos. 1, 2, 3, 4, 5, 6, 7 and 8 (each a "District" and collectively the "Districts") for Fiscal Year 2026-27 and giving notice of the time and place for a public hearing by the City Council on the levy of the proposed assessments within the Districts; and WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer (each an "Annual Engineer’s Report" and collectively the "Annual Engineer’s Reports") for each District as required pursuant to Article 4 of Chapter 1 of the 1972 Act, Article XIIID of the Constitution of the State of California (“Article XIIID”) and the Proposition 218 Omnibus Implementation Act (Government Code Section 53750 and following) (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”); and
WHEREAS, notice of such public hearing was duly and legally published in the time, form and manner as required by the Assessment Law, shown by the affidavit of Publication of said Resolution of Intention on file in the Office of the City Clerk; and
WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity for the contemplated work and the benefits to be derived therefrom and said City Council having now acquired jurisdiction to order the proposed work.

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

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

A. Notice of the public hearing has been given and the proceedings for the consideration of the levy of the annual assessments within each District have been undertaken in accordance with the 1972 Act; and
B. The annual assessments for Fiscal Year 2026-27 proposed to be levied within each District as set forth in the applicable Annual Engineer's Report do not exceed the annual assessments as previously authorized to be levied within such District, and therefore, the proposed levy of assessments for Fiscal Year 2026-27 within such District are not deemed to be “increased” over the maximum authorized annual assessments.

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Resolution No. 2026-XXX – Page 2 of 3
SECTION 2. The final assessments and diagrams for the proceedings, as contained in the Annual Engineer’s Report for each of the Districts, is hereby approved and confirmed. The assessments for the Districts contained in the Annual Engineer’s Reports for Fiscal Year 2026-27 are hereby levied upon the respective lots or parcels in the Districts in the amounts as set forth in the applicable Annual Engineer’s Report.

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

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

SECTION 5. The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. Such filing shall be made no later than the 3rd Monday in August 2026.

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

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

SECTION 8. The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2026, and ending June 30, 2027.

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Resolution No. 2026-XXX – Page 3 of 3
PASSED, APPROVED, AND ADOPTED this ________ day of ____________ 2026.

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ATTACHMENT 12
Preliminary Annual Engineer’s Report
Fiscal Year 2026-27
City of Rancho Cucamonga
Street Lighting Maintenance District No. 1
(Arterials)

Page 1254 ends

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

Page 1255 ends

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

Page 1256 ends

____________________________________________________________________________ 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 No. 2026-046, 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$

Page 1257 ends

____________________________________________________________________________ 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:

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.

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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.

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.

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

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$

Page 1263 ends

____________________________________________________________________________ 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)$

Page 1264 ends

____________________________________________________________________________ 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.

Page 1265 ends

____________________________________________________________________________ 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

Page 1266 ends

____________________________________________________________________________ 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 use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.

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

Property Type (County Use Code)
Maximum
Allowable
Assessment Rate
per EBU
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs
Single Family Residential $17.77 $17.77 28,586.00 28,586.00 Multi-Family Residential 17.77 17.77 12,631.00 12,631.00 Non-Residential 17.77 17.77 3,045.56 6,091.12

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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

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 17.77 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

Page 1271 ends

ATTACHMENT 13
Preliminary Annual Engineer’s Report
Fiscal Year 2026-27
City of Rancho Cucamonga
Street Lighting Maintenance District No. 2
(Local Streets)

Page 1272 ends

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

Page 1273 ends

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

Page 1274 ends

____________________________________________________________________________ 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. 2026-046, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 2 (Local Streets) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 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
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 Assessment per EBU 39.97$

Page 1275 ends

____________________________________________________________________________ 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 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.

Page 1276 ends

____________________________________________________________________________ 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:

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.

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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.

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$ The maximum allowable assessment per Equivalent Benefit Unit (EBU) listed in the District budget above, is the amount which was approved in Fiscal Year 1996-97 and subsequent District annexations. Each year, prior to the assessments being placed on the tax roll, the City will review the budget and determine the amount needed to maintain the improvements for the upcoming fiscal year. The actual assessment per EBU will be based on the total amount of funds needed to maintain the improvements in a satisfactory and healthy condition. The actual assessment amount may be lower than the maximum allowable assessment; however, it may not exceed the maximum unless the increase is approved by the property owners in accordance with Proposition 218.

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

Operating Reserve
Estimated Reserve Fund Balance, June 30, 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

Page 1284 ends

____________________________________________________________________________ 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:
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.

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.

Page 1285 ends

____________________________________________________________________________ Street Lighting Maintenance District No. 2 – 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.

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

Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 1.00 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the 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.

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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
Assessment
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

Page 1288 ends

____________________________________________________________________________ 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

Page 1289 ends

ATTACHMENT 14
Preliminary Annual Engineer’s Report
Fiscal Year 2026-27
City of Rancho Cucamonga
Street Lighting Maintenance District No. 3
(Victoria Planned Community)

Page 1290 ends

CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 3
(VICTORIA PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845

CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member

Page 1291 ends

TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15

Page 1292 ends

____________________________________________________________________________ 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. 2026-046, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 3 (Victoria Planned Community) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 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 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$

Page 1293 ends

____________________________________________________________________________ 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:

Page 1294 ends

____________________________________________________________________________ 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:

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.

Page 1295 ends

____________________________________________________________________________ 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.

Page 1297 ends

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

Page 1298 ends

____________________________________________________________________________ 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$

Page 1299 ends

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

Page 1300 ends

____________________________________________________________________________ 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.

Page 1301 ends

____________________________________________________________________________ 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:

Page 1302 ends

____________________________________________________________________________ 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:
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.

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.

Page 1303 ends

____________________________________________________________________________ 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.

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
Assessment
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

Page 1304 ends

____________________________________________________________________________ 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.

Page 1305 ends

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

Page 1306 ends

____________________________________________________________________________ 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.

Page 1307 ends

ATTACHMENT 15
Preliminary Annual Engineer’s Report
Fiscal Year 2026-27
City of Rancho Cucamonga
Street Lighting Maintenance District No. 4
(Terra Vista Planned Community)

Page 1308 ends

CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 4
(TERRA VISTA PLANNED COMMUNITY)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845

CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member

Page 1309 ends

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

Page 1310 ends

____________________________________________________________________________ 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. 2026-046, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 4 (Terra Vista Planned Community) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 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 82,490$
Operations and Maintenance 110,970
Transfer 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$

Page 1311 ends

____________________________________________________________________________ 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:

Page 1312 ends

____________________________________________________________________________ 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:

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.

Page 1313 ends

____________________________________________________________________________ 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.

Page 1314 ends

____________________________________________________________________________ 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.

Page 1315 ends

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

Page 1316 ends

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

Page 1318 ends

____________________________________________________________________________ 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.

Page 1319 ends

____________________________________________________________________________ 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:

Page 1320 ends

____________________________________________________________________________ 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:
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.

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.

Page 1321 ends

____________________________________________________________________________ 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 use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.

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

Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Assessment
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 76,020.00 Non-Residential 28.96 234.39 468.78 13,575.87
Totals 8,136.39 5,745.78 $166,397.79
A copy of the full assessment roll is available for review in the City Clerk's office.

Annexations
There are no effective annexations for Fiscal Year 2026-27.

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ATTACHMENT 16
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
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. 5 – 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. 2026-046, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 5 (Caryn Planned Community) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 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
Operations and Maintenance 46,170
Transfer 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 entirety 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. 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:

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.

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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 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 (367,210)$ Contribution 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:
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.

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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 EBU assignment.

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
Assessment
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
Rate per EBU
Total
Units/Acres Total EBUs Total Assessment
Single Family Residential $34.60 1,276.00 1,276.00 $44,149.60 Totals 1,276.00 1,276.00 $44,149.60
A copy of the full assessment roll is available for review in the City Clerk's office.

Annexations
There are no effective annexations for Fiscal Year 2026-27.

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ATTACHMENT 17
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

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TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15

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____________________________________________________________________________ Street Lighting Maintenance District No. 6 – 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. 2026-046, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 6 (Commercial Industrial) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 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
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$

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____________________________________________________________________________ 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:

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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:

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.

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____________________________________________________________________________ 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$ 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
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$

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____________________________________________________________________________ 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.

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 Multiplier
Non-Residential 1.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments, unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EBU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EBU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.

The following table summarizes the Fiscal Year 2026-27 maximum allowable assessment rate for the District:

Property Type (County Use Code)
Maximum
Allowable
Assessment
Rate per EBU
Actual
Assessment
Rate per EBU
Total
Units/Acres Total EBUs
Non-Residential $51.40 $51.40 2,485.92 2,485.92
The total amount of maintenance and incidental costs for maintaining the streetlights and traffic signals is assessed to the individual parcels of real property within the District in proportion to the special benefit received by such parcels of real property. The proposed individual assessments are shown on the assessment roll in this report.

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____________________________________________________________________________ Street Lighting Maintenance District No. 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 18
Preliminary Annual Engineer’s Report
Fiscal Year 2026-27
City of Rancho Cucamonga
Street Lighting Maintenance District No. 7
(North Etiwanda)

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CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 7
(NORTH ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845

CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member

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TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15

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____________________________________________________________________________ Street Lighting Maintenance District No. 7 – City of Rancho Cucamonga 1 Fiscal Year 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. 2026-046, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 7 (North Etiwanda) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 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
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$

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____________________________________________________________________________ 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:

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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:

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.

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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)$

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____________________________________________________________________________ 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

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____________________________________________________________________________ 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.

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
When the District was formed, Article XIII D and Proposition 218 had not yet been passed. Upon the passage of Article XIII D and the subsequent passage of the Proposition Omnibus Implementation Act, new rules were put into place. Due to the changes in legal requirements, as property annexed to the District after the passage of the Assessment Law, the description of the method of assessment became more refined; however, the assessment per parcel has remained the same since Fiscal Year 1996-97. Further, no parcel included in the District formation or annexations prior to when the language was refined, are now being levied differently than they were at the time the District was formed or the parcels were annexed.

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

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

Land-Use Equivalent Dwelling Units
Property Type (County Use Code) EBU Value Multiplier
Single Family Residential 1.00 Parcel
Multi-Family Residential 0.50 Unit
Non-Residential 2.00 Acre
The use of the latest County Assessor's Secured Roll shall be the basis for the Property Type determination and units/acreage assignments unless better data is available to the City. In addition, if any parcel within the District is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, the Property Type and EDU assignment shall be based on the correct parcel number and/or new parcel number(s) County use code and subsequent property information. If a single parcel has changed to multiple parcels, the EDU assignment and assessment amount applied to each of the new parcels will be recalculated rather than spread the proportionate share of the original assessment.

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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
Assessment
Rate per EBU
Total
Units/Acres Total EBUs
Single Family Residential $33.32 $33.32 3,936.00 3,936.00 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. 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 19
Preliminary Annual Engineer’s Report
Fiscal Year 2026-27
City of Rancho Cucamonga
Street Lighting Maintenance District No. 8
(South Etiwanda)

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CITY OF RANCHO CUCAMONGA
STREET LIGHTING MAINTENANCE DISTRICT NO. 8
(SOUTH ETIWANDA)
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845

CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tem
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member

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TABLE OF CONTENTS
ENGINEER’S LETTER 1
INTRODUCTION 3
Reason for Assessment 3
Process for Annual Assessment 3
PLANS AND SPECIFICATIONS 4
Description of the Boundaries of the District 4
Description of Improvements and Services 4
Map of Improvements 5
ESTIMATE OF COSTS 7
District Budget 7
Definitions of Budget Items 9
METHOD OF ASSESSMENT 10
Overview 10
Special Benefit 11
General Benefit 11
Method of Assessment Spread 11
ASSESSMENT DIAGRAM 13
ASSESSMENT ROLL AND ANNEXATIONS 15
Assessment Roll 15
Annexations 15

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____________________________________________________________________________ Street Lighting Maintenance District No. 8 – 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. 2026-046, a Resolution Initiating Proceedings for the Levy of Annual Assessments for Street Light Maintenance District No. 8 (South Etiwanda) (the “District”); and WHEREAS, the Resolution Initiating Proceedings directed the City Engineer to prepare and file an Annual Engineer’s Report for Fiscal Year 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 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$

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____________________________________________________________________________ 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:

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____________________________________________________________________________ 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:

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.

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____________________________________________________________________________ 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.

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

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____________________________________________________________________________ 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 - Personnel 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$

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

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____________________________________________________________________________ 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.

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.

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.

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
Assessment
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 3
ATTACHMENT 20
RESOLUTION NO. 2026-XXX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO

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

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

PD-85 FOR FISCAL YEAR 2026-27
WHEREAS, the City Council of the City of Rancho Cucamonga did on the 3rd day of June 2026, adopt its Resolution of Intention No. 2026-049 (the "Resolution of Intention") pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring its intention to levy and collect assessments within Park and Recreation Improvement District No. PD-85 (the “District”) for Fiscal Year 2026-27 and giving notice of the time and place for a public hearing by the City Council on the levy of the proposed assessments within the District; and
WHEREAS, the City Council previously received and preliminarily approved a report of the Assessment Engineer as required by the 1972 Act; and
WHEREAS, notice of such public hearing was duly and legally published in the time, form and manner as required by law, shown by the affidavit of Publication of said Resolution of Intention on file in the Office of the City Clerk; and
WHEREAS, said City Council having duly received and considered evidence, oral and documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity for the contemplated work and the benefits to be derived therefrom, and said City Council having now acquired jurisdiction to order the proposed work.

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

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

SECTION 2: The final assessments and diagram for the proceedings, as contained in the final Annual Engineer’s Report for the District, are hereby approved and confirmed. The assessments for the District contained in the Annual Engineer’s Report for Fiscal Year 2026-27 are hereby confirmed and levied upon the respective lots or parcels in the District in the amounts as set forth in applicable Annual Engineer’s Report.

SECTION 3: This City Council finds and determines that the public interest and convenience requires the levy and collection of assessments within the District for Fiscal Year 2026-27, and said City Council hereby orders that the work, as set forth and described in said Resolution of Intention be done and made.

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

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Resolution No. 2026-XXX – Page 2 of 3
SECTION 5: The City Clerk is hereby ordered and directed to immediately file a certified copy of the diagram and assessment with the County Auditor. Said filing is to be made no later than the 3rd Monday in August 2026.

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

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

SECTION 8: The assessments as above confirmed and levied for these proceedings will provide revenue and relate to the fiscal year commencing July 1, 2026, and ending June 30, 2027.

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Resolution No. 2026-XXX – Page 3 of 3
PASSED, APPROVED, AND ADOPTED this ________ day of _____________ 2026.

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ATTACHMENT 21
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 1401 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

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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

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____________________________________________________________________________ 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 maintenance and operation with periodic capital improvement expenditures of the parks remaining.

FINDINGS
Section 22573 of the 1972 Act, requires assessments to be levied according to benefit rather than according to assessed value. The section states:

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

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

The 1972 Act also provides for the classification of various areas within an assessment district into benefit areas 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, state, 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

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____________________________________________________________________________ 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.

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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.

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

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DATE:July 15, 2026
TO:President and Members of the Board of Directors
FROM:Elisa C. Cox, City Manager
INITIATED BY: Mike McCliman, Assistant City Manager / Fire Chief Julie A. Sowles, Deputy City Manager
Jevin Kaye, Finance Director
Rick Flinchum, Deputy Finance Director
Darci Vogel, Fire Business Manager
Michelle Cowles, Management Analyst II
SUBJECT: Consideration of a Resolution Adopting the Fire District’s General Fund Final Budget for Fiscal Year 2026-27. (RESOLUTION NO. FD 2026-013) (FIRE)
RECOMMENDATION:

Staff recommends that the Fire Board of the Rancho Cucamonga Fire Protection District (District) approve a Resolution adopting the Fire District’s Final Budget for FY 2026-27 in the amount of $68,469,503, which includes the Fire District’s General Fund budget of $53,999,293 and Fire District Capital Fund budget of $14,470,210.

BACKGROUND:

The Health and Safety Code, commencing with Section 13890 et seq, requires the Fire Protection District:

1. Adopt a preliminary budget;

2. Publish a notice regarding a public hearing for final budget adoption; and

3. Adopt its final budget on or before October 1 of each year.

ANALYSIS:

In compliance with the above requirements, the Fire Board of Directors has:

1. Conducted a public workshop on June 17, 2026, and adopted the preliminary budget on June 23, 2026;

2. Published on two (2) occasions in the Inland Valley Daily Bulletin, notices regarding the public hearing for consideration of final budget adoption; and

3. Submitted a proposed resolution adopting the General Fund Final Budget during the board meeting scheduled for July 15, 2026.

The preliminary budget for public inspection has been available in accordance with the Health and Safety Code.

FISCAL IMPACT:

The actions taken by the Fire Board will establish the Rancho Cucamonga Fire Protection

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3 6
0 1
District’s final spending plan for Fiscal Year 2026-27.

COUNCIL MISSION / VISION / GOAL(S) ADDRESSED:

This item brings together portions of the Council’s vision and core values. Delivering vital fire and life safety services to residents, visitors, and businesses through an innovative combination of risk reduction and emergency response programs promotes and enhances a safe and healthy community for all.

ATTACHMENTS:

Attachment 1 – Resolution No. FD 2026-013, Fire District Final Budget FY 2026-27

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Rancho Cucamonga City CouncilJuly 15, 2026

Rancho Cucamonga City Council
July 15, 2026