Engineer’s Report
Fiscal Year 2022-2023
City of Rialto
Landscaping and Lighting Maintenance District No. 2
Annexation of:
PPD 2017-0029 (Woodland Pallets Corp.)
PPD 2021-0010 (Richmond American Homes of Maryland)
Tract 20092 (AG Essential Housing CA 4 LP)
Prepared For
May 202 2
Table of Contents
Sections
Section i. Engineer’s Statement ______________________________ __________________ i Section 1. Plans and Specifications______________________________________________ 1 Section 2. Cost Estimate ______________________________________________________ 4 Section 2. Method of Apportionment ___________________________ ________________ 8 Section 4. Proposed Assessment _______________________________ _______________ 14
Tables
Table i-1. Summary of Assessments ____________________________ ________________ iv Table 2-1. Landscape Cost Estimate for Maintenance _______________________________ 4 Table 2-2. Zone L Lighting Cost Estimate for Maintenance ___________________________ 5 Table 3-1. Zone L EBU Factor _________________________________ ________________ 11
Appendices
Appendix A. Annexation Territory Assessment Roll___ ______________________________ A-1 Appendix B. Annexation Territory Assessment Diagram _____________________________ B-1
i. Engineer’s Statement
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 i
AGENCY: CITY OF RIALTO
TO: CITY COUNCIL
CITY OF RIALTO
STATE OF CALIFORNIA
PROJECT: RIALTO LANDSCAPING AND LIGHTING MAINTENANC E DISTRICT NO. 2 ANNEXATION FISCAL YEAR 2022-2023
PPD 2017-0029 (WOODLAND PALLETS CORP) WOODLAND PAL LETS PPD 2021-0010 (RICHMOND AMERICAN HOMES OF MARYLAND ) TRACT NO. 20237 TRACT 20092 (AG ESSENTIAL HOUSING CA 4 LP) RIVER R ANCH
Report Pursuant to "Landscaping and Lighting Act of 1972" Pursuant to direction from the City of Rialto City Council (the “City Council”), submitted herewith is the "Report," consisting of the following parts, pursua nt to the provisions of Division 15, Part 2 of the Streets and Highways Code of the State of California, being the "Landscape and Lighting Act of 1972," (the “Act”) as amended, commencing with Section 22500 and Article XIIID of the California Constitution (Proposition 218), and which is in accordance with Resolution No. 7773, ad opted by the City of Rialto City Council, San Berna rdino County, California ordering preparation of the Engineer’s Report for the annexation of territory (the “Annexation Territory”) into Rialto Landscaping and Lighting Ma intenance District No. 2 (hereinafter referred to a s the “District” or “LLMD No. 2”), and the levy and colle ction of Assessments for Fiscal Year 2022-2023. Thi s "Report" is applicable for the ensuing 12-month period, bein g the Fiscal Year commencing July 1, 2022, to June 30, 2023.
The City will conduct a property owner protest ball ot proceeding (hereafter referred to as “Ballot Pro ceeding”) for the proposed levy of new assessments for these developments. In addition to this Ballot Proceeding, the City Council will conduct a public hearing to consider p ublic testimonies, comments and written protests re garding the annexations, and the levy of the new assessment s. Upon conclusion of the public hearing, property owner ballots received will be opened and tabulated to determine whether majority protest exists:
“A majority protest exists if, upon the conclusion of the hearing, ballots submitted in opposition to the assessment exceed the ballots submitted in f avor of the assessment. In tabulating the ballots, the ballots shall be weighted according to the proportional financial obligation of the affected property.”
The area proposed to be annexed to this District ha s been conditioned as part of its development agree ment to provide for a means to finance the ongoing maintena nce of related public improvements either by annexa tion to this District or by other means. For purposes of determining majority protest, the ballot for this development will be tabulated and based on the results of the b allot tabulation, the City Council may adopt and ap prove the Engineer’s Report (hereafter referred to as “Report ”) as amended, order the annexation of the Annexati on Territory, approve the related assessment diagrams, and confirm the assessments. The assessments and annexation as approved shall be made part of, and i ncorporated as part of, the District’s annual Engin eer’s Report for Fiscal Year 2022-2023 and together with the assessments for other properties within the District shall be finalized, approved and submitted to the County Auditor/Controller for inclusion on the property ta x roll for each affected parcel(s) as part of the annual approval process. i. Engineer’s Statement
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 ii
SECTION 1 P LANS AND SPECIFICATIONS of the improvements to be maintained and/or improve d for Fiscal Year 2022-2023. The plans and specifications show and de scribe the existing improvements and are sufficient in showing and describing the general na ture, location, and extent of the improvements.
SECTION 2 A COST ESTIMATE of the improvements to be maintained and/or improv ed for the mentioned Fiscal Year.
SECTION 3 A METHOD OF APPORTIONMENT showing the proportionate amount of the assessment to be charged in proportion to the benefit received by ea ch lot or parcel within the Annexation Territory boundaries as shown in Appendix B.
SECTION 4 The PROPOSED ASSESSMENTS contain the total costs and expense of the propose d improvements for Fiscal Year 2022-2023 upon each parcel of land within the Annexation Territory within LLMD No. 2, in proportion to the estimated benefit recei ved by such parcels from said improvements, is set forth upon the assessment roll filed herewith and made a part hereof.
I, Matthew E. Webb, a Professional Civil Engineer ( employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC an d my employer), acting on behalf of the City of Ria lto, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscaping and Lighting Maintenance District No. 2 Annexation Territory, liable therefore and benefited thereby, in proportion to the estimat ed benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.
ALBERT A. WEBB ASSOCIATES
MATT HEW E. WEBB
PROFESSIONAL CIVIL ENGINEER N O. 37385
ENGI NEE R OF WORK
CITY OF RIALTO
STATE O F CALIFORNIA
Ex ecuted this day of , 20 22.
i. Engineer’s Statement
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 iii
Final approval, confirmation and levy of the annual assessment and all matters in the Engineer's "Repo rt" were made on the _______ day of _____________, 2022, by adoption of Resolution No. _________ by City Council.
CITY CLERK
CITY O F RIALTO
STATE OF CA LIFO RNIA
A copy of the Assessment Roll and Engineer's "Report" were filed in the City Clerk’s Office on the _______ day of _______________, 2022.
CITY CLERK
CITY OF RIALTO
ST ATE OF CALIFOR NIA
i. Engineer’s Statement
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 iv
WHEREAS , on April 26, 2022, the City Council of the City o f Rialto (the “City”), State of California, under the Act, adopted its Resolution Initiating Proceedi ngs for annexing the territory into LLMD No. 2 and the Levy and Collection of Assessments. The area(s) of the a nnexation shall be known as: “Annexation Territory” or (the “Annexation”).
WHEREAS, the Resolution of Initiation directed Webb Munici pal Finance, LLC to prepare and file a report presenting plans and specifications describing the general nature, location, and extent of the improve ments to be maintained, an estimate of the costs of the main tenance, operations and servicing of the improvemen ts for the Annexation to LLMD No. 2 for the referenced fis cal year, a diagram for the Annexation within LLMD No. 2 showing the area and properties to be assessed, and an assessment of the estimated costs of the mainte nance, operations and servicing of the improvements, asses sing the net amount upon all assessable lots and/or parcels within the Annexation to LLMD No. 2 in proportion to the special benefit received.
NOW THEREFORE , the following assessments are intended to fund th e estimated costs of maintenance, operation, and servicing of said improvements to be paid by the assessable real property within the An nexation Territory to LLMD No. 2 in proportion to the special benefit received on such parcels by the improvements:
Table i-1
Summary of Assessments
Zone 19 Assessments
Annexation Total Assessment Assessment Rate per EBU
PPD 2017-0029 $3,325.20 $1.63
Zone 20 Assessments
Annexation Total Assessment Assessment Rate per EBU
PPD 2021-0010 $14,431.60 $3.31
Zone 21 Assessments*
Annexation Total Assessment Assessment Rate per EBU
Tract 20092 $415,992.40 $2.81
*The landscape areas in Zone 21 will be maintained by a Homeowner’s Association (HOA) in accordance wi th an executed agreement between the owner and the City. The Zone 21 assessm ent shall not be levied on any parcels in any fisca l year, unless the HOA defaults in its obligation to maintain the facilities and services authorized by Zone 21 (“Zone 21 Services”), the HOA files bankruptcy, or is dissolved. i. Engineer’s Statement
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 v
Zone L Assessments
Annexation Total Assessment
Assessment Ra te per
EBU
PPD 2017-0029 $52.30 $16.88
PPD 2021-0010 $104.58 $16.88
Tract 20092 $3,607.23 $16.88
Tract 20092-PA1 $1,248.03 $28.36
Tract 20092-PA2 $1,418.24 $28.36
Tract 20092-PA3 $992.77 $28.36
Tract 20092-PA4 $879.30 $28.36
Tract 20092-PA5 $765.84 $28.36
Tract 20092-PA6 $1,503.31 $28.36
1. Cost Estimate
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 1
Description of the Boundaries of the Annexation Territory to LLMD No. 2 The annexation territory consists of the following developments that are located within the boundaries of the City of Rialto.
PPD 2017-0029: This proposed non-residential development is located at 2847 Willow Avenue.
PPD 2021-0010: This proposed residential developmen t is located on the east side of Acacia Avenue nort h of Randall Avenue.
Tract 20092: This proposed residential development is located north of Foothill Freeway and east of No rth Riverside Avenue.
Assessment Diagram
The Assessment Diagram for the Annexation Territory is attached. The lines and dimensions shown on map of the County Assessor of the County of San Bernardino for the current year is incorporated by reference in Appendix B herein and made part of this Report.
Zones of Benefit
For Fiscal Year 2022-2023, all Annexation Territory shall be identified and grouped into zones of bene fit referred to as Zones. These Zones identify specific parcels and developments that receive special benefit from the maintenance, operation, and servicing of various Di strict improvements. Each Zone reflects the improve ments (street lighting and/or landscaping) associated with the development of properties in that Zone in ord er to fairly and equitably apportion the net cost of providing t hose improvements to the properties that receive sp ecial benefit from the maintenance and operation of such improvements. By establishing and utilizing a Zone structure, similar properties with similar types of improvements will be assessed a proportional amoun t for the total annual expenses related to the maintenance, o peration, and servicing of the improvements provide d by the District and for which the properties receive s pecial benefits. The following is a brief descripti on of the District Zones to which the Annexation Territory is proposed to be annexed:
Zone 19 : This Zone includes parcels that are classified as non-residential properties for which the District provides the maintenance, operation, and servicing of:
• Parkway landscaping on the perimeter of the devel opment within the public right-of-way or easement (face of curb to property line), that was installed as part of developing the associated properties or was previously installed, but necessary for the development of such property; and/or • Median-island landscaping near or adjacent to the development that was installed as part of developi ng the properties within that particular development o r was previously installed, but necessary for the development of such property.
Zones 20 and 21: These Zones include developments and parcels that a re classified as single-family residential properties for which the District provides the maintenance, operation, and servicing of:
• Standard Residential Parkway landscaping consisting of landscaped areas (easement, right-of-way or public property) that are located on the perimeter or entryway to a residential development and may include areas of turf, ground cover, shrubs, trees, fencing, sidewalks, monument signs and various hardscape amenities that meet the City’s landscape standards and that was installed as part of developing the properties within that particular residential subdivision.
Zone L: This Zone includes developments and parcels for whi ch the District provides the maintenance, operation, and servicing of street lighting adjacent to and/or in close proximity to the development or property.
1. Cost Estimate
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 2
Annexation Territory for Fiscal Year 2022-2023
As directed by the City Council, this Report addresses the proposed annexation of additional residential and non- residential territory to the District for Fiscal Ye ar 2022-2023, consisting of the following developme nt(s) including all the lots, parcels, and subdivisions of land therein and generally described as:
PPD 2017-0029: This development consists of one par cel proposed for the development of a pallet yard a nd truck parking yard with the conversion of an existi ng residential structure into office space on 3.04 acres of land within the Heavy Industrial (H-Ind) zone of the Agu a Mansa Specific Plan. This development is being an nexed to the District as Zone 19 and part of Zone L for Fisc al Year 2022-2023 to provide funding for the landsc aping and lighting associated with the development.
PPD 2021-0010: This development consists of three p arcels proposed for the development of 52 single fa mily residential units and 9 common lots on 8.89 acres o f land within the Multi-Family Residential (R-3) zo ne. This development is being annexed to the District as Zon e 20 and part of Zone L for Fiscal Year 2022-2023 t o provide funding for the landscaping and lighting associated with the development.
Tract 20029: This development consists of six parce ls proposed for the development of 776 single famil y residential units in six phases on 205.84 acres of land. This development is being annexed to the Dist rict as Zone 21 and part of Zone L for Fiscal Year 2022-2023 to provide funding for the landscaping and lighting as sociated with the development. The Zone 21 assessment shall not be levied on any parcels in any fiscal year, un less the homeowner’s association (“HOA”) defaults in its obl igation to maintain the facilities and services aut horized by Zone 21 (“Zone 21 Services”). An HOA default shall be deemed to occur if (i) the HOA files for bankrup tcy and stops maintaining the Zone 21 Services, (ii) the HO A is dissolved, (iii) the HOA ceases to levy assess ments for the Zone 21 Services, or (iv) the HOA fails to provide the Zone 21 Services at the same level as the City provides similar services and maintains similar improvements throughout the City and within ninety (90) days af ter written notice from the City, or such longer period permitted by the City Manager, fails to remedy the deficiency to the reasonable satisfaction of the City Council.
1. Cost Estimate
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 3
Improvements and Services
Landscape Improvements
The landscape improvements for the District may include, but are not limited to, various streetscape landscaping including parkways and medians as well as public la ndscaped areas within or adjacent to the properties within a particular development such as landscaped slopes, i rrigated and non-irrigated open space areas, landsc aped detention or retention basins, and neighborhood gre enbelts, trails, or parks. These landscape improvem ents may include turf, ground cover, plants and shrubs, trees, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entrywa y monuments, and associated appurtenant facilities located within the various dedicate easements, rights-of-wa y or public properties associated with the landscap ed areas.
The following outlines the location and extent of t he landscape improvements associated with the prope rties and developments within Zones 19, 20 and 21 of the District. The detailed plans and specifications of the District Improvements are on file in the office of the City Public Works Department and by reference are made p art of this Report.
Annexation Territory:
Zone 19
(PPD 2017-0029): Approximately 2,040 square feet along Willow Avenue.
Zone 20 (PPD 2021-0010): Approximately 4,360 square feet along Acacia Avenue.
Zone 21 (Tract 20092): Approximately 148,040 square feet along Country Club Drive.
Public Street Lighting Improvements
The street lighting improvements for the District m ay include, but are not limited to, electrical ener gy and the maintenance, repair or replacement of the lighting fixtures, poles, meters, conduits, electrical cable and associated appurtenant facilities associated with the public street lighting benefiting and serving the Annexation Territory of Zone L.
Zone L Lighting Improvements - Annexation Territory:
PPD 2017-0029: One (1) streetlight; 127-watt LED lamp located on Willow Avenue.
PPD 2010-0010: Two (2) streetlights; 127-watt LED lamps located on Acacia Avenue.
Tract 20092: 69 streetlights, 127-watt LED lamps lo cated on Country Club Drive shared by all parcels w ithin all phases of the development as well as the following specific phase streetlights:
• 44 streetlights, 41-watt LED lamps located on the streets within Phase I (PA1) of the development • 50 streetlights, 41-watt LED lamps located on the streets within Phase II (PA2) of the development • 35 streetlights, 41-watt LED lamps located on the streets within Phase III (PA3) of the development • 31 streetlights, 41-watt LED lamps located on the streets within Phase IV (PA4) of the development • 27 streetlights, 41-watt LED lamps located on the streets within Phase V (PA5) of the development • 53 streetlights, 41-watt LED lamps located on the streets within Phase VI (PA6) of the development
1. Cost Estimate
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 4
The cost of servicing, maintaining, repairing, and replacing the actual improvements of the Annexation Territory as described in the Plans and Specifications are summarized as follows:
Table 2-1
Landscape Cost Estimate for Maintenance
Landscaping and Lighting Maintenance District No. 2, Fiscal Year 2022-2023
BUDGET ITEM
Zone 19
(PPD 2017-0029)
Zone 20
(PPD 2021-0010)
Zone 21*
(Tract 20092)
DIRECT COSTS
Landscape & Street Light Maintenance $1,618.91 $7,043.44 $239,154.02 Other Services and Supply Expenses $185.87 $808.68 $27,458.17 Utilities $220.93 $961.21 $32,636.98
Subtotal Direct Costs $2,025.71 $8,813.34 $299,249.16
ADMINISTRATION COSTS
City Personnel & Miscellaneous Administra tive
Services $269.55 $1,172.73 $39,818.88
Consultant Services $9.83 $42.78 $1,452.65
Subtotal Administration Costs $279.38 $1,215.51 $41,271.52
TOTAL DIRECT AND ADMINISTRATION COSTS $2,305.09 $10,028.84 $340,520.69
LEVY ADJUSTMENTS
Reserve Fund Collection/(Contribution) $1,020.11 $4,402.76 $75,471.71 Subtotal Levy Adjustments $1,020.11 $4,402.76 $75,471.71
TOTAL ASSESSMENT $3,325.20 $14,431.60 $415,992.40*
DISTRICT STATISTICS
Total Parcels 1 52 776
Total EBUs Fiscal Year 2022/2023 2,040.00 4,360.00 148,040.00 Fiscal Year 2022/2023 Rate per EBU $1.63 $3.31 $2.81
Fiscal Year 2022/2023 Maximum Rate per EBU $1.63 $3.31 $2.81
Maximum Assessable Amount $3,325.20 $14,431.60 $415,992.40 *The landscape areas in Zone 21 will be maintained by a Homeowners Association (HOA) in accordance with an executed agreement between the owner and the City. The Zone 21 assessment shall not be levied on any parcels in a ny fiscal year, unless the HOA defaults in its obligation to mainta in the facilities and services authorized by Zone 21 (“Zone 21 Services”), the HOA files bankruptcy, or is dissolved.
1. Cost Estimate
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 5
Table 2-2
Zone L Lighting Cost Estimate for Maintenance
Landscaping and Lighting Maintenance District No. 2, Fiscal Year 2022-2023
BUDGET ITEM PPD 2017-0029 PPD 2021-0010 Tract 20092
DIRECT COSTS
Light Maintenance $78.96 $157.92 $5,448.24
Other Services and Supply Expenses $0.00 $0.00 $0.00
Personnel Services $0.00 $0.00 $0.00
Subtotal Direct Costs $78.96 $157.92 $5,448.24
ADMINISTRATION COSTS
District Administration $1.97 $3.95 $136.21
County Administration Fee $0.00 $0.00 $0.00
Miscellaneous Administration Expenses $0.00 $0.00 $0.00 Subtotal Administration Costs $1.97 $3.95 $136.21
TOTAL DIRECT AND ADMINISTRATION COSTS
LEVY ADJUSTMENTS
General Benefit Contribution ($68.13) ($136.27) ($4,701.29) Reserve Fund Collection/(Contribution) $39.50 $78.98 $2,724.07 Subtotal Levy Adjustments ($28.63) ($57.29) ($1,977.22)
TOTAL ASSESSMENT $52.30 $104.58 $3,607.23
DISTRICT STATISTICS
Total Parcels 1
Number of Lights 1 2 69
Total EBUs Fiscal Year 2022/2023 3.10 6.20 213.73
Fiscal Year 2022/2023 Rate per EBU $16.88 $16.88 $16.88 Fiscal Year 2022/2023 Maximum Rate per EBU $16.88 $16.88 $16.88
Maximum Assessable Amount $52.30 $104.58 $3,607.23
1. Cost Estimate
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 6
BUDGET ITEM
Tract 20092 -
PA1
Tract 20092 -
PA2
Tract 20092 -
PA3
DIRECT COSTS
Light Maintenance $1,884.96 $2,142.00 $1,499.40
Other Services and Supply Expenses $0.00 $0.00 $0.00
Personnel Services $0.00 $0.00 $0.00
Subtotal Direct Costs $1,884.96 $2,142.00 $1,499.40
ADMINISTRATION COSTS
District Administration $47.12 $53.55 $37.49
County Administration Fee $0.00 $0.00 $0.00
Miscellaneous Administration Expenses $0.00 $0.00 $0.00 Subtotal Administration Costs $47.12 $53.55 $37.49
TOTAL DIRECT AND ADMINISTRATION COSTS
LEVY ADJUSTMENTS
General Benefit Contribution ($1,626.53) ($1,848.33) ($1,293.83) Reserve Fund Collection/(Contribution) $942.48 $1,071.02 $749.72 Subtotal Levy Adjustments ($684.05) ($777.31) ($544.11)
TOTAL ASSESSMENT $1,248.03 $1,418.24 $992.77
DISTRICT STATISTICS
Total Parcels
Number of Lights 44 50 35
Total EBUs Fiscal Year 2022/2023 44.00 50.00 35.00
Fiscal Year 2022/2023 Rate per EBU $28.36 $28.36 $28.36 Fiscal Year 2022/2023 Maximum Rate per EBU $28.36 $28.36 $28.36
Maximum Assessable Amount $1,248.03 $1,418.24 $992.77
1. Cost Estimate
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 7
BUDGET ITEM
Tract 20092 -
PA4
Tract 20092 -
PA5
Tract 20092 -
PA6
DIRECT COSTS
Light Maintenance $1,328.04 $1,156.68 $2,270.52
Other Services and Supply Expenses $0.00 $0.00 $0.00
Personnel Services $0.00 $0.00 $0.00
Subtotal Direct Costs $1,328.04 $1,156.68 $2,270.52
ADMINISTRATION COSTS
District Administration $33.20 $28.92 $56.76
County Administration Fee $0.00 $0.00 $0.00
Miscellaneous Administration Expenses $0.00 $0.00 $0.00 Subtotal Administration Costs $33.20 $28.92 $56.76
TOTAL DIRECT AND ADMINISTRATION COSTS
LEVY ADJUSTMENTS
General Benefit Contribution ($1,145.97) ($998.10) ($1,959.23) Reserve Fund Collection/(Contribution) $664.02 $578.34 $1,135.26 Subtotal Levy Adjustments ($481.95) ($419.76) ($823.97)
TOTAL ASSESSMENT $879.30 $765.84 $1,503.31
DISTRICT STATISTICS
Total Parcels
Number of Lights 31 27 53
Total EBUs Fiscal Year 2022/2023 31.00 27.00 53.00
Fiscal Year 2022/2023 Rate per EBU $28.36 $28.36 $28.36 Fiscal Year 2022/2023 Maximum Rate per EBU $28.36 $28.36 $28.36
Maximum Assessable Amount $879.30 $765.84 $1,503.31
2. Method of Apportionment
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 8
Proposition 218 Compliance
On November 5, 1996, California voters approved Pro position 218 entitled “Right to Vote on Taxes Act” which added Article XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exception, whi ch are described below, all existing assessment dis tricts must be ratified by the property owners within the District using the new procedures.
Some of these exceptions include:
Any assessment imposed exclusively to finance the c apital cost or maintenance and operation expenses f or streets.
Any assessments levied pursuant to a petition signe d by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.
However, even if assessments are initially exempt f rom Proposition 218, if the assessments are increas ed in the future, the City will need to comply with the provi sions of Proposition 218 for that portion of the in creased assessment formula (e.g., CPI increase).
Proposition 218 does not define this term “streets” , however, based on the opinions of the public agen cy officials, attorneys, assessment engineers and Sena te Bill 919, it has been determined that streets in clude all public improvements located within the street right -of-way. This would include median and parkway landscaping, traffic signals, safety lighting and street lighting.
Proposition 218 defines “assessment” as “any levy o r charge upon real property by an agency for a spec ial benefit conferred upon the real property.” Cal. Const., art. XIIID, §2(b). A special assessment, sometimes called a “benefit assessment,” is a charge generally levied upon parcels of real property to pay for benefits t he parcels receive from local improvements. Special assessments are levied according to statutory authority granted by the Legislature or, in some instances, local charters. Distinguishing among taxes, fees and assessments ca n be difficult and often depends on the context in which the distinction is made. For example, taxes, assessments and property-related fees all may be imposed on propert y. The key feature that distinguishes an assessment from a tax, fee or charge is the existence of a special be nefit to real property. Without identifying a speci al benefit, there can be no assessment.
Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requi rements which a local government must follow to lev y an assessment. In addition to notice, hearing and asse ssment ballot proceedings, Proposition 218 provides that “only special benefits are assessable” and requires a local government to “separate the general benefi ts from the special benefits conferred on a parcel.”
By its nature most every public improvement finance d through an assessment district contains an elemen t of public benefit. The test is: does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that portion of the cost of the improvement which benefits the public gener ally, to be separated from that portion of the cost of the i mprovement which specially benefits assessed proper ties.
Proposition 218 provides the following definition of “special benefit”:
“Special benefit” means a particular and distinct b enefit over, and above general benefits conferred o n real property located in the district or to the public a t large. General enhancement of property value does not constitute “special benefit”.
2. Method of Apportionment
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023 9
General Benefit
Although the landscape improvements provided by the District include public easements, rights-of-way, streets and other amenities available or visible to the pub lic at large, it has been determined that the const ruction and installation of these landscape improvements were o nly necessary for the development of properties wit hin the District and were not required nor necessarily desi red by any properties or developments outside the D istrict boundaries. Furthermore, similar landscape improvem ents and services associated with other development s within the City of Rialto are provided and funded b y similar assessment districts or are maintained pr ivately by the individual property owners or associations. The refore, it has been determined that public access o r use of the landscape improvements by others is incidental and there is no measurable general benefit to prope rties outside the District or to the public at large and the landscape improvements provided by the District are entirely a special benefit to the developments and properties therein that required the installation o f such improvements.
The street light improvements maintained by the Dis trict in Zone L were installed as a condition of ap proval for new development annexing into the District. Althoug h necessary for the development of these specific properties, the improvements also provide a general benefit to the pass-through traffic on the streets on which the lights have been installed. Based upon the most current average daily trip (ADT) information avail able, the pass-through traffic represents, on average, 86.29% of the total daily traffic, resulting in a general benefit contribution of 86.29% of the total street light ma intenance cost in Zone L for FY 2020-21. The genera l benefit contribution may be adjusted for future Annexations or Annual Engineer’s Reports as more current infor mation becomes available.
Method of Apportionment
Pursuant to the Landscaping and Lighting Act of 197 2 and Article XIII D of the Constitution of the Sta te of California, all parcels that have special benefit c onferred upon them as a result of the maintenance a nd operation of improvements shall be identified and t he proportionate special benefit derived by each id entified parcel shall be determined in relationship to the e ntire cost of the maintenance and operation of the improvements. Only parcels that receive direct spec ial benefit are assessed, and each parcel is assess ed in proportion to the estimated benefit received.
The method of apportionment for this District and t he Annexation Territory calculates the receipt of s pecial benefit from the respective improvements based on t he land use of the parcels. The special benefit rec eived by each lot or parcel is equated to the overall land u se of the parcels benefiting from the improvements provided based on each parcel’s actual land use or proposed planned development as compared to other properties. This comparison is reliant upon the special benefit rece ived from the specific type of improvements and ser vices provided or planned within each respective Zone of the District.
The method of apportionment (method of assessment) developed for this District and the Annexation Terr itory is based on the premise that each of the property t o be assessed receives a direct and special benefit from the improvements, services and facilities to be financed by the District assessments.
Equivalent Benefit Units
To proportionally and equitably assess the special benefits to each parcel, it is necessary to correla te each property’s proportional benefit to other properties that benefit from the improvements and services be ing funded. The Equivalent Benefit Unit method of appor tionment uses a basic unit (base value) of assessme nt that is common to all properties benefiting from the imp rovements and services provided and assigns a weigh ted value to each parcel based on an assessment formula that equates the property’s specific development s tatus, type of development (land use), and size of the property, as compared to the base value.
2. Method of Apportionment
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023
10 For this District, Zone 19 is comprised of properti es that are proposed non-residential developments a nd the base unit of comparison is a factor that is based upon the total acreage of the development and the total square footage of the landscaped area associated with that development. Zones 20 and 21 are comprised entirel y of properties that are residential developments or pro posed residential developments and the base unit of comparison is a factor of the total number of plann ed parcels and or units of the development. Zone L is comprised of properties, both residential and non-residential, benefiting from streetlight improvements and the base unit of comparison is a factor that is based u pon the acreage of the development and/or the numbe r of planned parcels and or units of the development and the number and wattage of the lights associated wi th that development. The following provides a description o f the various land use designations and apportionme nts associated with the improvements provided in the District’s Zones 19, 20, 21 and Zone L.
EBU Application for Properties in Zone 19
Non-Residential – This land use is defined as any p roperty or properties that have been developed or w ill be developed (vacant land) for non-residential use inc luding but not limited to commercial properties, of fice buildings (public or private), industrial propertie s, churches or other non-profit organizations; and the improvements and services associated with the parce l have been accepted or will be accepted by the Cit y for maintenance in the fiscal year. The EBU calculated for each parcel is based on the parcel’s proportion al benefit from the landscape improvements identified herein and directly associated the property.
This land use type is assigned an EBU that is calcu lated by dividing the total square footage of the l andscaped area associated with that development; by the total acreage of all properties within the development t o establish a base value of benefit (landscape square footage per acre). The resulting base value of ben efit is then multiplied by each parcel’s specific acreage resulting in the parcel’s proportionate EBU.
EBU Application for Properties in Zones 20 and 21
Single Family Residential – This land use is define d as a fully subdivided residential home site with or without a structure and the improvements and services associa ted with the parcel has been accepted or will be ac cepted by the City for maintenance in the Fiscal Year.
This land use type is assigned a landscape EBU whic h is calculated by dividing the total square footag e of the landscaped area associated with that development by the total number of planned or actual single-famil y residential units within the development to establish each unit/parcel’s proportionate landscape EBU.
EBU Application for Properties in Zone L
In order to account for the various wattages used i n the streetlights each development is bringing int o the District, a Light EBU Factor is assigned to each wa ttage category using 41 Watts as the base unit, whi ch is assigned a Light EBU Factor of one (1). Each highe r wattage category is then assigned a Light EBU Fac tor based on its relation to the base unit of 41 watts.
Non-Residential - For each non-residential developm ent annexed into Zone L, the total number of Light EBU Factors for that development shall be calculated by determining the number of lights within each Watta ge Category and multiplying that number by the corresp onding Light EBU Factor for each Wattage Category. The summation of the calculation for each Wattage Categ ory will be the total Light EBU Factor for the anne xing development. The total Light EBU Factors are then divided by the total acreage of the development to attain the Light EBU Factor per acre. The resulting Light EBU Factor per acre is then multiplied by each parcel’s specific acreage resulting in the parcel’s proportionate share of the Light EBU Factor.
2. Method of Apportionment
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023
11 Residential - For each residential development anne xed into Zone L, the total number of Light EBU Fact ors for that development shall be calculated by determining the number of lights within each Wattage Category and multiplying that number by the corresponding Light EBU Factor for each Wattage Category. The summation of the calculation for each Wattage Category will be t he total Light EBU Factor for the annexing developm ent. The total Light EBU Factors are then divided by the tot al number of proposed or actual residential units a t buildout to attain the Light EBU Factor per unit.
The following are the EBU Factors applied to various streetlight wattage:
Table 3-1
Zone L EBU Factors
Watts Light EBU Factor Unit
41 1 Per Light
58 1.41 Per Light
127 3.10 Per Light
185 4.51 Per Light
Calculation of Assessments
Zones 19: The benefit formula applied to parcels within thes e zones is based on the preceding Equivalent Benefit Unit (EBU) discussion. Each parcel's EBU co rrelates to the parcel’s special benefit received a s compared to all other parcels benefiting from the improvemen ts. The following formula is used to calculate each parcel’s EBU (proportional benefit).
Landscape Square Footage/Total Acre = Landscape EBU per Acre Parcel’s Acres x Landscape EBU per Acre = Paracel EBU
Zones 20 and 21: The benefit formula applied to parcels within Zone 20 and Zone 21 is based on the preceding Equivalent Benefit Unit (EBU) discussion. Each parc el's EBU correlates to the parcel’s special benefit received as compared to all other parcels benefiting from the improvements. The following formula is used to calculate each Single-Family Residential Unit’s EBU (proportional benefit).
Landscape Square Footage/No. of Units = Unit Landscape EBU
Zone L: The benefit formula applied to parcels within Zone L is based on the preceding Equivalent Benefit Uni t (EBU) discussion. Each parcel's EBU correlates to t he parcel’s special benefit received as compared to all other parcels benefiting from the improvements. The follo wing formula is used to calculate each parcel’s EBU (proportional benefit).
Light EBU Factor x Number of Lights/Unit or Acre* = Parcel Light EBU *Units for developed residential parcels or Acres for undeveloped and non-residential parcels.
For each Zone of the District, the total number of calculated Equivalent Benefit Units (EBU’s) for the Fiscal Year equals the sum of all individual EBU’s applied to p arcels in that Zone. An assessment amount per EBU ( Rate) for the improvements is established by taking the total cost of the improvements (amount budgeted) and div iding
2. Method of Apportionment
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023
12 that amount by the total number of EBU’s of all par cels to be assessed. This Rate is then applied back to each parcel’s individual EBU to determine the parcel’s p roportionate benefit and assessment obligation for the improvements.
Total Assessment Amount (for the Zone) / Total EBU(s) = Levy per EBU Levy per EBU x Parcel EBU = Parcel Levy Amount
Exempt Properties: Properties classified as Exempt Properties (exempt from assessment) may include but is not limited to lots or parcels identified as public str eets and other roadways (typically not assigned an APN by the County); dedicated public easements, rights-of-way, public greenbelts and parkways; utility rights-of- ways; common areas, sliver parcels and bifurcated lots; o r any other property the City has determined that t he parcel cannot be developed or is a publicly owned property that is part of the District improvements or that has little or no improvement value. These types of parcels are co nsidered to receive little or no benefit from the improvements and are therefore exempted from assessment and are assigned 0.00 EBU.
Special Cases : As with any assessment district, there may be a sp ecific property or properties that the typical land use classifications and method of apportionmen t does not completely reflect the proportional spec ial benefits received as compared to other parcels. Usu ally, this type of issue arises from property speci fic development issues in which either the use of that property is significantly restricted or limited com pared to other properties, or the timing of the City accepti ng the specific improvements associated with that p roperty as compared to other properties and developments. In t hese cases, the assessment engineer may determine t hat an appropriate calculation of proportional benefit would be better reflected by applying a reduced wei ghting factor that accounts for the property’s reduced benefit. Because a district’s method of apportionment ultimately establishes not only the assessment for each parcel , but the proportional benefit between parcels, ide ntifying any parcel as a “Special Case” and deviating from t he standard method of apportionment applied to othe r properties in the district ultimately effects the proportional assessment of those other properties.
Assessment Range Formula
Any new or increased assessment requires certain no ticing and meeting requirements by law. Prior to th e passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that does not exceed an assessment formu la or range of assessments previously adopted by th e agency or approved by the voters in the area where the assessment is imposed." This definition and con ditions were later confirmed through Senate Bill 919 (the Proposition 218 implementing legislation).
The purpose of establishing an assessment range for mula is to provide for reasonable increases and inf lationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments. As part of the District formation, balloting of property owners is required pursuant to the Article XIIID Section 4. The proper ty owner ballots include an Assessment to be approv ed, as well as the approval of an assessment range formula.
For this District, the Maximum Assessment is equal to the initial Assessment Rate approved by property owners adjusted annually by the percentage increase of the Local Consumer Price Index (“CPI”) for the Riversi de-San Bernardino-Ontario Area for All Urban Consumers fro m January to January. As of January 2018, the Burea u of Labor Statistics (“BLS”) split the Los Angeles/Rive rside/Orange County Area for All Urban Consumers to Los Angeles-Long-Beach- Anaheim Area and Riverside-San Bernardino-Ontario Area. Each Fiscal Year, the Maxi mum Assessment will be recalculated, and a new Maximum Assessment established.
2. Method of Apportionment
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023
13 The Maximum Assessment is adjusted annually and is calculated independent of the annual budgets and proposed assessments established for each Zone of the District. Any proposed annual assessment (rate per EBU) less than or equal to this Maximum Assessment (for each Zone) is not considered an increased assessment, even if the proposed assessment is much greater than the assessment applied in the prior Fiscal Year.
3. Proposed Assessment
City of Rialto Landscaping and Lighting Maintenance District No. 2 Eng ineer’s Annexation Report Fiscal Year 2022-2023
14 The actual assessment and the amount of the assessm ent for the Fiscal Year 2022-2023 apportioned to ea ch parcel as shown on the latest equalized roll at the County Assessor’s office are listed in Appendix A of this Report. The description of each lot or parcel is p art of the records of the County of San Bernardino Assessor’s Office and such records are, by reference, made part of this Report.
APPENDIX A
Annexation Territory Assessment Roll
Zone EBU Maximum
Rate per EBU
Maximum
Assessment Zone EBU Maximum
Rate per EBU
Maximum
Assessment
0258121190000 PPD 2017-0029 HECTOR MORA 3.04 19 2,040.00 $1.63 $3,325.20 L 3.10 $16.88 $52.30 0131131130000 PPD 2021-0010 RICHMOND AMERICAN HOMES OF MARYLAND INC. 2.5 20 1,226.10 $3.31 $4,058.38 L 1.74 $16.88 $29.43 0131131140000 PPD 2021-0010 RICHMOND AMERICAN HOMES OF MARYLAND INC. 2.5 20 1,226.10 $3.31 $4,058.38 L 1.74 $16.88 $29.43 0131131230000 PPD 2021-0010 RICHMOND AMERICAN HOMES OF MARYLAND INC. 3.89 20 1,907.81 $3.31 $6,314.84 L 2.71 $16.88 $45.79 0264421120000 Tract 20029 AG ESSENTIAL HOUSING CA 4 LP 9.71 21* 6,983.39 $2.81 $19,623.33 L 0264421170000 Tract 20029 AG ESSENTIAL HOUSING CA 4 LP 4.096 21* 2,945.83 $2.81 $8,277.77 L 0264421180000 Tract 20029 AG ESSENTIAL HOUSING CA 4 LP 11.46 21* 8,241.98 $2.81 $23,159.98 L 0264421300000 Tract 20029 AG ESSENTIAL HOUSING CA 4 LP 1.36 21* 978.11 $2.81 $2,748.48 L 0264421350000 Tract 20029 AG ESSENTIAL HOUSING CA 4 LP 134.595 21* 96,800.17 $2.81 $272,008.48 L 0264421360000 Tract 20029 AG ESSENTIAL HOUSING CA 4 LP 44.62 21* 32,090.52 $2.81 $90,174.36 L * The landscape areas in Zone 21 will be maintained by a Homeowner’s Association (HOA) in accordance with an executed agreement between the owner and the City. The Zone 21 assessment shall not be levied on any parcels in any fiscal year, unless the HOA defaults in its obligation to maintain the facilities and services authorized by Zone 21 (“Zone 21 Services”), the HOA files bankruptcy, or is dissolved. ** The rate of $16.88 per EBU was used to calculate the lights along Country Club Drive and the total cost for these lights will be shared by 776 SFR units, the total units of all phases at buildout. The rate of $28.36 per EBU was used to calculate the Local street lights within each development phase. The total EBUs per phase will be apportioned equally to each SFR within that specific phase. 453.73
$16.88
&
$28.36**
$10,414.72
Lighting
APN Project ID Owner Acres/Units
Landscape
APPENDIX B
Annexation Territory Assessment Diagram
0258-121-19-0000
W
ILLOW
AVE
JURUPA AVE
CASA WAY
THIS ASEESMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT
OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE LANDSCAPING AND LIGHTING DISTRICT. FOR DETAILS CONCERNING
THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2022-2023.
PROJECT
LOCATION
CACTUS
AVE
LINDEN AVE
W
ILLOW
AVE
SLOVER AV
SANTA ANA AVEN
RIVERSIDE AVE
10 RIALTO LANDSCAPING AND LIGHTING DISTRICT NO. 2
ANNEXATION BOUNDARY MAP - PPD 2017-0029
VICINITY MAP
NOT TO SCALE
0 200 400
Feet
LEGEND
PARCEL BOUNDARY
ANNEXATION BOUNDARY
RIALTO BOUNDARY
Not to Scale
M:\GIS-Assessment\Rialto\LLMD_No_2_Annex5_PPD_2017-0029_Boundary.mxd
ASSESSOR'S PARCEL NUMBERXXXX-XXX-XX-XXXX
ACACIA AVE
GRANT ST
JAMES ST
CHERRY ST
PAM
PAS AVE
PRIM
ROSE AVE
0131-131-13-0000
0131-131-23-0000
0131-131-14-0000
THIS ASEESMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT
OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE LANDSCAPING AND LIGHTING DISTRICT. FOR DETAILS CONCERNING
THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2022-2023.
PROJECT
LOCATION
SLOVER AVE
SANTA ANA AVE
RIVERSIDE AVE
W
ILLOW
AVE
CACTUS AVE
66 RIALTO LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 2 ANNEXATION BOUNDARY MAP - PPD 2021-0010
VICINITY MAP
NOT TO SCALE
0 250 500 750
Feet
LEGEND
PARCEL BOUNDARY
ANNEXATION BOUNDARY
RIALTO BOUNDARY
ASSESSOR'S PARCEL NUMBERXXXX-XXX-XX-XXXX
Not to Scale
M:\GIS-Assessment\Rialto\LLMD_No_2_Annex5_PPD_2021-0010_Boundary.mxd
0264-421-35-0000
0264-421-12-0000
0264-421-17-0000
0264-421-36-0000
THIS ASEESMENT DIAGRAM CORRECTLY SHOWS EACH SEPARATE LOT
OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE LANDSCAPING AND LIGHTING DISTRICT. FOR DETAILS CONCERNING
THE LINES AND DIMENSIONS OF LOTS OR PARCELS REFER TO THE COUNTY ASSESSOR'S MAPS FOR FISCAL YEAR 2022-2023.
PROJECT
LOCATION
LINDEN AVE
CACTUS AVE
W
ILLOW
AV
210
RIALTO LANDSCAPING AND LIGHTING MAINTENANCE DISTRICT NO. 2 ANNEXATION BOUNDARY MAP - TRACT 20092
VICINITY MAP
NOT TO SCALE
0 1,000 2,000
Feet
LEGEND
PARCEL BOUNDARY
ANNEXATION BOUNDARY
RIALTO BOUNDARY
ASSESSOR'S PARCEL NUMBERXXXX-XXX-XX-XXXX
M:\GIS-Assessment\Rialto\LLMD_No_2_Annex5_Tract_20092_Boundary.mxd 0264-431-14-0000
Not to Scale
RIVERSIDEAVE
CACTUSAVE
FLOOD CONTROL
0264-431-18-0000 0264-431-30-0000