Annual Engineer’s Report
Fiscal Year 2022-23
Landscape Maintenance District No. 88-1
(Sycamore Highlands)
Prepared For
May 2022
Table of Contents _________________________________ ________________________
aSections
Section i. Engineer’s Statement ______________________________ __________________ i Section 1. Plans and Specifications______________________________________________ 1 Section 2. Method of Assessment Apportionment ________________ _________________ 2 Section 3. Cost Estimate ______________________________________________________ 8 Section 4. Assessment Roll ___________________________________________________ 10 Section 5. Assessment Diagrams _______________________________ _______________ 11
Tables
Table 2-1. CPI Escalation History Using Original Index _______________________________ 6 Table 2-2. CPI Escalation from Split of Index to Present _____ ________________________ 7 Table 3-1. Cost Estimate for Fiscal Year 2022-23 ___________________________________ 8 Table 3-2. Castlerock Apartment Homes Assessment and Credit ______________________ 9
Appendices
Appendix A. Resolution No. 23824 __________________ ___________________________ A-1 Appendix B. Assessment Roll _______________________ ___________________________ B-1 Appendix C. Assessment Diagrams ___________________ __________________________ C-1
i. Engineer’s Statement ___________________________________________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 i
AGENCY: CITY OF RIVERSIDE
PROJECT: LANDSCAPE MAINTENANCE DISTRICT NO. 88-1 (S YCAMORE HIGHLANDS) TO: CITY COUNCIL
CITY OF RIVERSIDE
STATE OF CALIFORNIA
REPORT PURSUANT TO "LANDSCAPING AND LIGHTING ACT OF 1972" Pursuant to the provisions of the Landscaping and Lighting Act of 1972, said act being Part 2 of Division 15 of the Streets and Highways Code of the State of Californi a, and pursuant to the provisions of Proposition 21 8 which was approved on November 5, 1996 and added articles XIIIC and XIIID to the California Constitution, an d in accordance with Resolution No. 23824, adopted on Fe bruary 15, 2022, by the City Council of the City of Riverside, California, ordering the preparation of the engineer’s report for Landscape Maintenance Dis trict No. 88-1 (Sycamore Highlands, formerly known as Lusk Hi ghlander) (hereinafter referred to as the "Assessme nt District"), which was formed by Resolution No. 1691 2, adopted by said City Council, I, Matthew E. Webb , a Professional Civil Engineer (employed by Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC and my employer ), acting on behalf of the City of Riverside, submi t herewith the Report for the Assessment District con sisting of five (5) sections as follows. Please not e that Albert A. Webb Associates provides engineering advice and related consulting engineering services. Albert A. Webb Associates is not a registered municipal advisor an d does not participate in municipal advisory activi ties, and nothing in this Engineer's Report for the Assessmen t District is, or should be interpreted to be, muni cipal advisory services or advice.
SECTION 1 PLANS AND SPECIFICATIONS for improvements maintained by the Assessment Distr ict consist of a general description of the nature, location, and ex tent of the improvements proposed to be funded, and are attached hereto.
SECTION 2 The METHOD OF ASSESSMENT APPORTIONMENT calculates the receipt of special benefit and the general benefit derived from the installation, main tenance, and servicing of the respective improvements located throughout the Assessment Dist rict, and the methodology used to apportion the total assessment to the properties within the Assessment District.
SECTION 3 A C OST ESTIMATE of the maintenance of the improvements, for Fiscal Year 2022-23, including incidental costs and expenses in connection therewi th, is attached hereto. In addition, a mechanism to establish the maximum annual assessmen t for future years, based upon the cumulative increase in the Consumer Price Index for All Urban Consumers (CPI-U) for the Riverside-San Bernardino-Ontario, California Standard Metropolitan Statistical Area published by the Bureau of Labor Statistics of the United States Department of Labor, is attached hereto.
SECTION 4 An ASSESSMENT ROLL of the proposed assessment of the total costs and e xpenses of the improvements for Fiscal Year 2022-23 upon each parc el of land within the Assessment District, in proportion to the estimated benefits to be recei ved by such parcels from said improvements, is described herein and is set forth in detail upon the assessment roll on file in the Office of the City Clerk and made a part hereof.
SECTION 5 An ASSESSMENT DIAGRAM showing the Assessment District, the lines and dim ensions of each parcel of land within the Assessment District, as s aid lines exist on the maps of the Assessor of Riverside County for Fiscal Year 2022-23, is attached hereto.
City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 ii
1. Plans and Specifications __________________________________________________
City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 1
Landscape Maintenance District No. 88-1 (Sycamore Highlands) The general nature, location, and extent of the lan dscape improvements to be maintained by the Assessm ent District are as follows:
Sycamore Canyon Boulevard
• Slope landscape improvements west side of street.
• Median landscape improvements south of Fair Isle Drive to southern Assessment District Boundary.
Lochmoor Drive
• Median landscape improvements between Fair Isle Drive and Christie Avenue. • Parkway and reverse frontage landscape improvements along entire length to northern Assessment District Boundary.
• Incidental parkway and reverse frontage landscape improvements at side street intersections.
Fair Isle Drive
• Parkway and reverse frontage landscape improvements along both sides of street for its entire length. • Incidental parkway and reverse frontage landscape improvements at side street intersections.
The total approximate acreage of the landscaped medians and parkways is 7.80 acres (1).
All of the improvements have been or will be instal led in accordance with the standards of the City of Riverside, Department of Parks and Recreation.
(1) Acreage is provided by City of Riverside Parks De partment.
2. Method of Assessment Apportionment ________________ _____________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 2
Proposition 218
On November 5, 1996, California voters approved Pro position 218, entitled the “Right to Vote on Taxes Act”; it added Article XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 established new procedural requirements for the formation and administration of assessment districts.
Landscape Maintenance District No. 88-1 (Sycamore H ighlands) is an assessment district and, as such, i s governed by Proposition 218. The District was appro ved by property owners on September 13, 1988, in accordance with Proposition 218 proceedings.
Proposition 218 defines the term “assessment” as “a ny levy or charge upon real property by an agency f or a special benefit conferred upon the real property.” Cal. Const., art. XIIID, §2(b). A special assessmen t, sometimes called a “benefit assessment,” is a charge generall y levied upon parcels of real property to pay for b enefits the parcels receive from local improvements. The key fe ature that identifies a charge as an assessment is the existence of a special benefit to real property.
If the proposed assessment ever exceeds the maximum allowable assessment as previously approved by the property owners, a new Proposition 218 Ballot proce eding would be required, with the property owners i n the district voting on the proposed increase.
Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements to Article XIII D of the California Constitution which a local government must follow to levy an assessmen t. In addition to notice, hearing, and assessment b allot proceedings, Proposition 218 provides that “only sp ecial benefits are assessable” and requires a local government to “separate the general benefits from the special benefits conferred on a parcel.” By its nature, most public improvements financed th rough an assessment district contain an element of public benefit. The test is: does there exist, with relati on to the improvement, a special benefit to the pro perty assessed? The law requires that the portion of the cost of the improvement, which benefits the public generally, be separated from that portion of the cost of the i mprovement which specially benefits assessed proper ties.
Article XIII D Section 2(i) defines Special Benefit as follows:
"Special benefit" means a particular and distinct b enefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute "special benefit."
Special Benefits
The property within the District receives direct an d special benefit from the maintenance of the impro vements described in Section 1 of this report. Maintenance of the parkway and reverse frontages along with the enhanced landscaped areas and recreational equipmen t provides an aesthetic benefit, directly enhances property values within the District, provides a sen se of community, and provides erosion and dust cont rol, resulting in additional special benefit.
General Public Benefits
The improvements are being maintained for the sole benefit and enjoyment of the parcels of property wi thin the District and do not extend beyond the District boundaries. Therefore, the improvements do not result in any general benefits.
Method of Assessment Apportionment
The "Landscaping and Lighting Act of 1972" and prov isions of Article XIIID of the California Constitut ion require that the assessment be apportioned by a formula or method which fairly distributes the net cost of
2. Method of Assessment Apportionment ________________ _____________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 3
improvements among all assessable lots and parcels in proportion to the estimated special benefits to be received by each lot or parcel from the improvement s. The act does not specify the method or formula t hat should be used to apportion the assessment in any s pecial assessment district proceedings. The City Co uncil has retained Webb Municipal Finance, LLC. for the purpo se of analyzing the facts in this Assessment Distri ct and recommending the correct apportionment of the assessment obligation.
In performing the analysis, it was necessary to ide ntify the benefits that the improvements being fina nced will render to the properties within the boundaries of t his Assessment District and to determine the extent to which such properties receive a direct and special benefit as distinguished from that of the general public.
Special Benefits
The property within the Assessment District will re ceive direct and special benefit from the maintenan ce of the landscaping described in Section 2. Maintenance of the parkway and median landscaping will provide an aesthetic benefit which will enhance the property within the Assessment District. Maintenance of slope planting will provide erosion and dust control, resulting in additional special benefit.
General Benefits
The installation of the landscaping described in Se ction 1 was required as a condition of the developm ent of the area encompassed by the Assessment District. The la ndscaping is being maintained for the sole benefit and enjoyment of those parcels within the Assessment Di strict. Therefore, the improvements do not result i n any general benefits.
Allocation of Special Benefit Assessments
The total maximum allowable special benefit assessm ent for Fiscal Year 2022-23 is $110,614.61. The spe cial benefit assessment will be allocated to parcels wit hin the Assessment District on an Equivalent Dwelli ng Unit (EDU) basis. Each single-family residential parcel within the Assessment District will receive a simil ar benefit; accordingly, each developed single-family residenti al lot has been assessed one (1) EDU. Single-family lots are depicted on the Assessment Diagram in Section 5 and in Appendix C as Parcel Nos. 1 through 160 and Nos . 174 through 731.
Apartment acreage is deemed to receive less special benefit per dwelling unit than that received by single-family residences due to:
• The transient nature of apartment occupancy
• The relatively high number of dwelling units per acre of landscape frontage • The lower average population per dwelling unit associated with apartments Accordingly, apartment acreage has been assessed on the basis of six (6) EDUs per acre with a minimum of one (1) EDU per parcel, which represents a rate equival ent to that of the highest single-family residentia l density within the Assessment District. Commercial acreage has been deemed to receive a benefit similar to tha t of apartment acreage and has also been assessed on the basis of six (6) EDUs per acre with a minimum of o ne (1) EDU per parcel.
Landscape maintenance has been deemed to provide a special benefit to undeveloped property, similar to that received by developed property. The continuing inte grity of the landscaping is important in maintainin g the viability of undeveloped property for potential dev elopment and sale. Accordingly, undeveloped propert y is assessed at the same rate as developed property. Un developed parcels proposed for single-family develo pment have been assigned EDU allocations based upon their anticipated densities. These allocations are shown on the Assessment Diagram in Appendix C.
2. Method of Assessment Apportionment ________________ _____________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 4
Public Lands
Article XIIID, which was added to the California Co nstitution by the passage of Proposition 218, manda tes that "Parcels within a district that are owned or used by any agency, the State of California, or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels, in fact, receive no special benefit." This Assessment District includes six pu blicly owned parcels. Assessment No. 171 is owned by the State o f California Department of Transportation and has b een incorporated into the 215/60 Freeway onramp. Assess ment No. 173 is used by the City of Riverside Publi c Utilities Department as a reservoir site.
This facility is an integral part of the City's sys tem for delivering potable water to the area and is devoted exclusively to that purpose. Since this parcel is used only to facilitate the delivery of water, the benefits provided by the improvements do not provide any special bene fit to the parcel. Also, Assessment Nos. 166, 167, 168, and 732 have been dedicated to the City of Riverside fo r a neighborhood park and natural open space. The p ark and open space uses receive no special benefit from the improvements. Accordingly, these parcels have been assigned zero (0) EDUs and are exempt from assessment.
The total budgeted cost for Fiscal Year 2022-23 is $120,500.00. When the budgeted cost is divided by t he number of EDUs (1,050) within the Assessment Distri ct, the cost per EDU is $114.76. Based upon the methodology outlined in the section below, “Future Maximum Annual Assessments”, the maximum allowable assessment for Fiscal Year 2022-23 is $105.3473 per EDU. When multiplied by the number of EDUs within the Assessment District (1,050), the maximum assessment for Fiscal Year 2022-23 is $110,614.61 (2). The remaining
requirement, $9,885.39, will be met by using the es timated prior year surplus of $7,851.00, with the r emaining projected $2,034.39 coming from a City contribution. Assessments applicable to each parcel for Fiscal Year 2022- 23 are shown on the assessment roll on file in the office of the City Clerk and made a part hereof.
The City of Riverside entered into an agreement wit h the Riverside Sycamore Apartments L.P. wherein th e Riverside Sycamore Apartments L.P., now renamed the Castlerock Apartments at Sycamore Highlands, is responsible for maintaining 0.58 acres of parkways adjacent to the 272-unit apartment project. The Par cel Identification Number of the apartment site parcel is 256-120-012. The 0.58 acres being maintained by the current apartment owner represents 7.44% of the Ass essment District's total of 7.80 acres of landscape improvements. Therefore, the apartment site parcel will receive a proportional credit of 79 EDUs in th e amount of $8,322.43. The total assessment for the apartmen t site based on 94 EDUs would be $9,902.64. The net assessment, after application of the credit, is $1, 580.21 (15 EDUs), which reduces the projected asses sment for the District to $102,292.18 (2) for Fiscal Year 2022-23.
The agreement between the Riverside Sycamore Apartments L.P. and the City of Riverside was recorded on June 30, 1999 as Instrument Number 790852 and is on file in the Office of the City Clerk.
In the event the apartment project owner does not m aintain the 0.58 acres of landscape improvements to the City of Riverside specifications, the City will then take over the maintenance of the landscape improvements and enroll 100% of assessment charges with the County of Riverside.
Future Maximum Annual Assessments
The assessments will be levied on an annual basis f or a duration of 30 years; the final approved year is Fiscal Year 2027-28. The Assessment District formation est ablished the base 1997-98 maximum annual assessment at $58.00 per EDU. Commencing with the Fiscal Year 199 8-99 annual assessments, the maximum annual assessment per EDU was originally set to be adjuste d by the cumulative percentage increase in the Cons umer Price Index for All Urban Consumers (CPI-U) for the Los Angeles-Riverside-Orange County, California St andard
(2) Proposed Assessments may differ slightly from Actu al Assessments, due to rounding.
2. Method of Assessment Apportionment ________________ _____________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 5
Metropolitan Statistical area, published by the Bur eau of Labor Statistics (the BLS) of the United Sta tes Department of Labor, not to exceed 10% in any fiscal year.
In December 2017, the BLS revised the Consumer Price Indexes for Southern California, splitting the Los Angeles- Riverside-Orange County Index into two separate Ind exes, the Los Angeles-Long Beach-Anaheim Index and the Riverside-San Bernardino-Ontario Index, with the Lo s Angeles-Long Beach-Anaheim Index maintaining the history of the original Index. The escalation methodology of the Assessment District has been updated to use the new Riverside-San Bernardino-Ontario Index, since i t will more accurately reflect construction price i ncreases in the Inland Empire. Table 2-1 contains the history o f the original Index. Table 2-2 contains the inform ation from the new Index.
In the past, the annual maximum assessment per EDU was adjusted each year based upon the cumulative increase, if any, in the Index as it was each Decem ber over the base Index of 158.3 from December 1996 .
Beginning with Fiscal Year 2019-20, the annual maximum assessment per EDU is now based upon a combinat ion of the cumulative increases, if any, in the origina l Los Angeles-Riverside-Orange County and the new R iverside- San Bernardino-Ontario Indexes. The original Index ended with a cumulative increase of 63.75% over the base year. Because the new Index publishes every other m onth the escalation month was moved to January. For Fiscal Year 2022-23, the increase in the new Index over the base year of 2018-19 was 17.88%, making th e cumulative increase, combining both Indexes, 81.63%. The maximum assessment allowable for Fiscal Year 2022- 23 is $105.3473 per EDU.
Should density or land use for future years deviate from those anticipated, the future EDU allocations and assessments will be based upon the actual uses real ized. This could result in variations in future EDU totals for the Assessment District. For purposes of this asses sment, town homes will be assessed on the basis of one (1) EDU per dwelling unit, and condominiums will be assessed on the basis of six (6) EDUs per acre.
2. Method of Assessment Apportionment ________________ _____________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 6
Maximum Assessment Rate Calculations
Table 2-1
CPI Escalation History Using Original Index
Fiscal Year December CPI % Change Max Tax Rate (3)
1997-1998 158.300 $58.0000
1998-1999 161.200 1.83% $59.0625
1999-2000 163.500 3.28% $59.9152
2000-2001 167.300 5.69% $61.2975
2001-2002 173.500 9.60% $63.5792
2002-2003 177.100 11.88% $64.8882
2003-2004 183.700 16.05% $67.3164
2004-2005 187.000 18.13% $68.5155
2005-2006 195.200 23.31% $71.5199
2006-2007 203.900 28.81% $74.7175
2007-2008 210.600 33.04% $77.1623
2008-2009 219.373 38.58% $80.3767
2009-2010 219.620 38.74% $80.4772
2010-2011 223.643 41.28% $81.9412
2011-2012 226.639 43.17% $83.0389
2012-2013 231.567 46.28% $84.8445
2013-2014 236.042 49.11% $86.4841
2014-2015 238.742 50.82% $87.4834
2015-2016 240.475 51.91% $88.0983
2016-2017 245.357 54.99% $89.8900
2017-2018 250.189 58.05% $91.6675
2018-2019 (4) 259.220 63.75% $94.9764
(3) Proposed Assessments may differ slightly from Act ual Assessments, due to rounding. (4) In December 2017, the Bureau of Labor Statistics revised the Consumer Price Indexes for Southern Cal ifornia, splitting the Los Angeles-Riverside-Orange County Index into two sepa rate Indexes, the Los Angeles-Long Beach-Anaheim In dex and the Riverside-San Bernardino-Ontario Index, with the Los Angeles-Long Beach-Anaheim Index. The escalation methodology of the Assessment District has been updated to use the new Riverside-San Berna rdino-Ontario Index, since it will more accurately reflect construction price increases in the Inland Empire. Table 2-1 contains the history of the original Index. Table 2-2 contai ns the information from the new Index.
2. Method of Assessment Apportionment ________________ _____________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 7
Table 2-2
CPI Escalation from Split of Index to Present
Fiscal Year January CPI (5) % Change Max Tax Rate (6)
2018-2019 100.916
2019-2020 103.991 66.80% $96.7423
2020-2021 107.143 69.92% $98.5539
2021-2022 109.550 72.31% $99.9373
2022-2023 118.963 81.63% $105.3473
(5) In December 2017, the Bureau of Labor Statistics revised the Consumer Price Indexes for Southern Cal ifornia, splitting the Los Angeles-Riverside-Orange County Index into two sepa rate Indexes, the Los Angeles-Long Beach-Anaheim In dex and the Riverside-San Bernardino-Ontario Index, with the Los Angeles-Long Beach-Anaheim Index. The escalation methodology of the Assessment District has been updated to use the new Riverside-San Berna rdino-Ontario Index, since it will more accurately reflect construction price increases in the Inland Empire. Table 2-1 contains the history of the original Index. Table 2-2 contai ns the information from the new Index.
(6) Proposed Assessments may differ slightly from Act ual Assessments, due to rounding.
3. Cost Estimate __________________________________________________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 8
The following are the Fiscal Year 2022-23 projected costs for the Assessment District, as provided by the City of Riverside Finance Department.
Table 3-1
Cost Estimate for Fiscal Year 2022-23
Direct Costs FY 2022-23
Contract Maintenance $74,080.00
Utilities $41,000.00
Contract Contingencies and Misc. Repairs $250.00
Total Direct Costs $115,330.00
Indirect Costs
Assessment Engineer $4,750.00
Operating Costs $420.00
Total Indirect Costs $5,170.00
Total Direct & Indirect Costs $120,500.00
Adjustments
Prior Year Surplus ($7,851.00)
City Contribution ($2,034.39)
Castlerock Apartment Homes Credit ($8,322.43)
Total Adjustments ($18,207.82)
Proposed Assessment $102,292.18 1
Assessment Details
Total EDUs 1,050.00
Assessed EDUs 971.00
Maximum per EDU Assessment $105.3473
Proposed FY 2022-23 per EDU Assessment $105.3473
Maximum Allowable Assessment $110,614.61
1 Proposed Assessment may differ slightly from Actual Assessment, due to rounding.
3. Cost Estimate __________________________________________________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 9
Table 3-2
Castlerock Apartment Homes Assessment and Credit
Castlerock Apartment Homes (7) EDUs FY 2022-23 Assessment (8) Total EDUs 94 $9,902.64
EDU Credit 79 ($8,322.43)
EDUs to be Levied 15 $1,580.21
(7) Formerly, the Riverside Sycamore Apartments L.P.
(8) The Proposed Assessment is less than the Maximum Allowable Assessment, due to the credit given to the Castlerock Apartment Homes for maintenance of 0.58 acres. The Proposed Assessm ent may differ slightly from the Actual Assessment as shown on the Assessment Roll, due to rounding.
4. Assessment Roll ________________________________________________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 10
A proposed assessment of the total costs and expenses of the improvements for FY 2022-23 upon each parcel of land within the Assessment District, in proportion to the estimated benefits to be received by such pa rcels from said improvements, is described in this report, and is set forth in detail upon the assessment roll on file in the Office of the City Clerk and made a part of this report, as shown in Appendix B.
5. Assessment Diagrams ________________________________ ___________________ City of Riverside Landscape Maintenance District No. 88-1 (Sycamore Highlands) Annual Engineer’s Report for Fiscal Year 202 2-23 11
The boundaries of the Assessment District are compl etely within the boundaries of the City of Riversid e. The Assessment District Diagrams are on file in the off ice of the City Clerk of the City of Riverside and are shown in Appendix C of this Report. The lines and dimensions of each lot or parcel within the Assessment Distri ct are those lines and dimensions shown on the maps of the Riverside County Assessor, for the year when this Report was prepared, and are incorporated by reference and made part of this Report.
APPENDIX A
Resolution No. 23824
APPENDIX B
Assessment Roll
PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF RIVERSIDE LMD 88-1 Sycamore Highlands
PIN Levy Amount
Fiscal Year 2022-23 Assessment Roll
Assessible Parcels
256120012 $1,580.20 256351001 $105.34 256351002 $105.34 256351003 $105.34 256351004 $105.34 256351005 $105.34 256352001 $105.34 256352002 $105.34 256352003 $105.34 256352004 $105.34 256352005 $105.34 256352006 $105.34 256352007 $105.34 256352008 $105.34 256352009 $105.34 256352010 $105.34 256353001 $105.34 256353002 $105.34 256353003 $105.34 256353004 $105.34 256353005 $105.34 256353006 $105.34 256353007 $105.34 256353008 $105.34 256353009 $105.34 256353011 $105.34 256353012 $105.34 256353013 $105.34 256353014 $105.34 256353015 $105.34 256353016 $105.34 256353017 $105.34 256353018 $105.34 256353019 $105.34 256353020 $105.34 256353021 $105.34 256353022 $105.34 256353023 $105.34 256353024 $105.34 256353025 $105.34 256353026 $105.34 256353027 $105.34 256353028 $105.34 256353029 $105.34 256353030 $105.34 256353031 $105.34 256353032 $105.34 256353033 $105.34 256361001 $105.34 256361002 $105.34 256361003 $105.34 256361004 $105.34 256361005 $105.34 256361006 $105.34 256361007 $105.34 256361008 $105.34 256361009 $105.34 256361010 $105.34 256361011 $105.34 256361012 $105.34 256361013 $105.34 256361014 $105.34 256361015 $105.34 256361016 $105.34 256361017 $105.34 256361018 $105.34 256361019 $105.34 256361020 $105.34 256361021 $105.34 256361022 $105.34 256361023 $105.34 256361024 $105.34 256362001 $105.34 256362002 $105.34 256362003 $105.34 256362004 $105.34 256362005 $105.34 256362006 $105.34 256371001 $105.34 256371002 $105.34 256371003 $105.34 256371004 $105.34 256371005 $105.34 256371006 $105.34 256371007 $105.34 256371008 $105.34 256371009 $105.34 256371010 $105.34 256371011 $105.34 256372001 $105.34 256372002 $105.34 256372003 $105.34 256372004 $105.34 256372005 $105.34 256372006 $105.34 256372007 $105.34 256372008 $105.34 256372009 $105.34 256372010 $105.34 256372011 $105.34 256372012 $105.34 256372013 $105.34 256372014 $105.34 256372015 $105.34 256372016 $105.34 256381001 $105.34 256381002 $105.34 256381003 $105.34 256381004 $105.34 256381005 $105.34 256381006 $105.34 256381007 $105.34 256381008 $105.34 256381009 $105.34 256381010 $105.34 256381011 $105.34 256381012 $105.34 256381013 $105.34 256381014 $105.34 256381015 $105.34 256381016 $105.34 256381017 $105.34 256381018 $105.34 256381019 $105.34 256381020 $105.34 256382001 $105.34 256382002 $105.34 256382003 $105.34 256382004 $105.34 256391001 $105.34 256391002 $105.34 256392001 $105.34 256392002 $105.34 256392003 $105.34 256392004 $105.34 256392005 $105.34 256392006 $105.34 256392007 $105.34 256392008 $105.34 256392009 $105.34 256392010 $105.34 256392011 $105.34 256392012 $105.34 256392013 $105.34 256392014 $105.34 256392015 $105.34 256392016 $105.34 256392017 $105.34 256392018 $105.34 256392019 $105.34 256392020 $105.34 256392021 $105.34 256392022 $105.34 256392023 $105.34 256392024 $105.34 256392025 $105.34 256392026 $105.34 256392027 $105.34 256392028 $105.34 256401001 $105.34 256401002 $105.34 256401003 $105.34 256401004 $105.34 256401005 $105.34 256401006 $105.34 256401007 $105.34 256401008 $105.34 256401009 $105.34 256401010 $105.34 256401011 $105.34 256401012 $105.34 256402001 $105.34 256402002 $105.34 256402003 $105.34 256402004 $105.34 256402005 $105.34 256402006 $105.34 256402009 $105.34 256402010 $105.34 256402011 $105.34 256402012 $105.34 256402013 $105.34 256402014 $105.34 256402015 $105.34 256402016 $105.34 256402017 $105.34 256402018 $105.34 256402019 $105.34 256402020 $105.34 256402021 $105.34 256402022 $105.34 256402023 $105.34 256411001 $105.34 256411002 $105.34 256411003 $105.34 256411004 $105.34 256411005 $105.34 256411008 $105.34 256411009 $105.34 256411010 $105.34 256411011 $105.34 256411012 $105.34 256411013 $105.34 256411014 $105.34 256411015 $105.34 256411016 $105.34 256411017 $105.34 256411018 $105.34 256412001 $105.34 256412002 $105.34 256412003 $105.34 256412004 $105.34 256412005 $105.34 256412006 $105.34 256412007 $105.34 256412008 $105.34
PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF RIVERSIDE LMD 88-1 Sycamore Highlands
PIN Levy Amount
Fiscal Year 2022-23 Assessment Roll
Assessible Parcels
256412009 $105.34 256412010 $105.34 256412011 $105.34 256412012 $105.34 256412013 $105.34 256412014 $105.34 256413001 $105.34 256413002 $105.34 256413003 $105.34 256413004 $105.34 256413005 $105.34 256413006 $105.34 256413007 $105.34 256413008 $105.34 256413009 $105.34 256413010 $105.34 256413011 $105.34 256413012 $105.34 256413013 $105.34 256413014 $105.34 256413015 $105.34 256413016 $105.34 256413017 $105.34 256413018 $105.34 256413019 $105.34 256413020 $105.34 256413021 $105.34 256413022 $105.34 256413023 $105.34 256413024 $105.34 256421001 $105.34 256421002 $105.34 256421003 $105.34 256421004 $105.34 256421005 $105.34 256421006 $105.34 256421007 $105.34 256421008 $105.34 256421009 $105.34 256421010 $105.34 256421011 $105.34 256421012 $105.34 256421013 $105.34 256421014 $105.34 256421015 $105.34 256421016 $105.34 256421017 $105.34 256421018 $105.34 256421019 $105.34 256421020 $105.34 256421021 $105.34 256421022 $105.34 256421023 $105.34 256421024 $105.34 256422001 $105.34 256422002 $105.34 256422003 $105.34 256422004 $105.34 256422005 $105.34 256422006 $105.34 256422007 $105.34 256422008 $105.34 256422009 $105.34 256422010 $105.34 256422011 $105.34 256422012 $105.34 256422013 $105.34 256422014 $105.34 256422015 $105.34 256422016 $105.34 256422017 $105.34 256422018 $105.34 256422019 $105.34 256422020 $105.34 256422021 $105.34 256422022 $105.34 256422023 $105.34 256422024 $105.34 256422025 $105.34 256422026 $105.34 256422027 $105.34 256422028 $105.34 256422029 $105.34 256422030 $105.34 256422031 $105.34 256422032 $105.34 256431001 $105.34 256431002 $105.34 256431003 $105.34 256431004 $105.34 256431005 $105.34 256431006 $105.34 256431007 $105.34 256431008 $105.34 256431009 $105.34 256431010 $105.34 256431011 $105.34 256431012 $105.34 256431013 $105.34 256431014 $105.34 256431015 $105.34 256431016 $105.34 256431017 $105.34 256431018 $105.34 256431019 $105.34 256431020 $105.34 256431021 $105.34 256431022 $105.34 256431023 $105.34 256431024 $105.34 256431025 $105.34 256431026 $105.34 256431027 $105.34 256431028 $105.34 256431029 $105.34 256431030 $105.34 256432001 $105.34 256432002 $105.34 256432003 $105.34 256432004 $105.34 256432005 $105.34 256432006 $105.34 256432007 $105.34 256432008 $105.34 256432009 $105.34 256432010 $105.34 256432011 $105.34 256432012 $105.34 256432013 $105.34 256432014 $105.34 256432015 $105.34 256432016 $105.34 256432017 $105.34 256432018 $105.34 256432019 $105.34 256432020 $105.34 256432021 $105.34 256432022 $105.34 256432023 $105.34 256432024 $105.34 256432025 $105.34 256432026 $105.34 256432027 $105.34 256440001 $105.34 256440002 $105.34 256440003 $105.34 256440004 $105.34 256440005 $105.34 256440006 $105.34 256440007 $105.34 256440008 $105.34 256440009 $105.34 256440010 $105.34 256440011 $105.34 256440012 $105.34 263030053 $210.68 263030060 $421.38 263030061 $5,056.66 263030062 $7,901.04 263030063 $10,324.02 263030071 $737.42 263030077 $421.38 263261001 $105.34 263261002 $105.34 263261003 $105.34 263261004 $105.34 263261005 $105.34 263261006 $105.34 263261007 $105.34 263261008 $105.34 263261009 $105.34 263261010 $105.34 263261011 $105.34 263261012 $105.34 263261013 $105.34 263261014 $105.34 263261015 $105.34 263261016 $105.34 263261017 $105.34 263261018 $105.34 263261019 $105.34 263261020 $105.34 263261021 $105.34 263261022 $105.34 263261023 $105.34 263261024 $105.34 263262001 $105.34 263262002 $105.34 263262003 $105.34 263262004 $105.34 263262005 $105.34 263262006 $105.34 263262007 $105.34 263262008 $105.34 263262009 $105.34 263262010 $105.34 263262011 $105.34 263262012 $105.34 263262013 $105.34 263262014 $105.34 263263001 $105.34 263263002 $105.34 263263003 $105.34 263263004 $105.34 263263005 $105.34 263263006 $105.34 263263007 $105.34 263263008 $105.34 263263009 $105.34 263263010 $105.34 263263011 $105.34 263263012 $105.34 263263013 $105.34 263271001 $105.34 263271002 $105.34 263271003 $105.34
PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF RIVERSIDE LMD 88-1 Sycamore Highlands
PIN Levy Amount
Fiscal Year 2022-23 Assessment Roll
Assessible Parcels
263271004 $105.34 263271005 $105.34 263271006 $105.34 263271007 $105.34 263271008 $105.34 263271009 $105.34 263271010 $105.34 263271011 $105.34 263271012 $105.34 263271013 $105.34 263271014 $105.34 263271015 $105.34 263271016 $105.34 263271017 $105.34 263271018 $105.34 263271019 $105.34 263271020 $105.34 263271021 $105.34 263271022 $105.34 263271023 $105.34 263271024 $105.34 263271025 $105.34 263271026 $105.34 263271027 $105.34 263271028 $105.34 263271029 $105.34 263271030 $105.34 263271031 $105.34 263271032 $105.34 263271033 $105.34 263271034 $105.34 263271035 $105.34 263271036 $105.34 263271037 $105.34 263271038 $105.34 263271039 $105.34 263271040 $105.34 263272001 $105.34 263272002 $105.34 263272003 $105.34 263272004 $105.34 263272005 $105.34 263272006 $105.34 263272007 $105.34 263272008 $105.34 263272009 $105.34 263272010 $105.34 263272011 $105.34 263272012 $105.34 263272013 $105.34 263272014 $105.34 263272015 $105.34 263272016 $105.34 263272017 $105.34 263272018 $105.34 263272019 $105.34 263272020 $105.34 263272021 $105.34 263272022 $105.34 263331001 $105.34 263331002 $105.34 263331003 $105.34 263331004 $105.34 263331005 $105.34 263331006 $105.34 263331007 $105.34 263331008 $105.34 263331009 $105.34 263331010 $105.34 263331011 $105.34 263331012 $105.34 263331013 $105.34 263331014 $105.34 263331015 $105.34 263331016 $105.34 263331017 $105.34 263331018 $105.34 263332001 $105.34 263332002 $105.34 263332003 $105.34 263332004 $105.34 263332005 $105.34 263332006 $105.34 263332007 $105.34 263332008 $105.34 263332009 $105.34 263332010 $105.34 263332011 $105.34 263332012 $105.34 263332013 $105.34 263332014 $105.34 263332015 $105.34 263332016 $105.34 263332017 $105.34 263332018 $105.34 263332019 $105.34 263332020 $105.34 263332021 $105.34 263332022 $105.34 263332023 $105.34 263332024 $105.34 263332025 $105.34 263332026 $105.34 263332027 $105.34 263332028 $105.34 263332029 $105.34 263332030 $105.34 263332031 $105.34 263341001 $105.34 263341002 $105.34 263341003 $105.34 263341004 $105.34 263341005 $105.34 263341006 $105.34 263341007 $105.34 263341008 $105.34 263341009 $105.34 263341010 $105.34 263341011 $105.34 263341012 $105.34 263341013 $105.34 263341014 $105.34 263341015 $105.34 263341016 $105.34 263341017 $105.34 263341018 $105.34 263341019 $105.34 263341020 $105.34 263341021 $105.34 263341022 $105.34 263341023 $105.34 263341024 $105.34 263341025 $105.34 263341026 $105.34 263341027 $105.34 263341028 $105.34 263341029 $105.34 263341030 $105.34 263341031 $105.34 263341032 $105.34 263341033 $105.34 263341034 $105.34 263341035 $105.34 263341036 $105.34 263341037 $105.34 263341038 $105.34 263341039 $105.34 263342001 $105.34 263342002 $105.34 263342003 $105.34 263342004 $105.34 263342005 $105.34 263342006 $105.34 263342007 $105.34 263342008 $105.34 263342009 $105.34 263342010 $105.34 263342011 $105.34 263342012 $105.34 263342013 $105.34 263342014 $105.34 263342015 $105.34 263342016 $105.34 263342017 $105.34 263342018 $105.34 263342019 $105.34 263342020 $105.34 263342021 $105.34 263342022 $105.34 263342023 $105.34 263342024 $105.34 263342025 $105.34 263342026 $105.34 263342027 $105.34 263342028 $105.34 263342029 $105.34 263342030 $105.34 263342031 $105.34 263342032 $105.34 263342033 $105.34 263342034 $105.34 263342035 $105.34 263351001 $105.34 263351002 $105.34 263351003 $105.34 263351004 $105.34 263351005 $105.34 263351006 $105.34 263351007 $105.34 263351008 $105.34 263351009 $105.34 263351010 $105.34 263351011 $105.34 263351012 $105.34 263351013 $105.34 263351014 $105.34 263351015 $105.34 263351016 $105.34 263351017 $105.34 263351018 $105.34 263351019 $105.34 263351020 $105.34 263351021 $105.34 263351022 $105.34 263351023 $105.34 263351024 $105.34 263351025 $105.34 263351026 $105.34 263351027 $105.34 263351028 $105.34 263351029 $105.34 263351030 $105.34 263351031 $105.34 263351032 $105.34 263351033 $105.34 263351034 $105.34
PIN Levy Amount PIN Levy Amount PIN Levy Amount
CITY OF RIVERSIDE LMD 88-1 Sycamore Highlands
PIN Levy Amount
Fiscal Year 2022-23 Assessment Roll
Assessible Parcels
263351035 $105.34 263351036 $105.34 263351037 $105.34 263351038 $105.34 263351039 $105.34 263351040 $105.34 263351041 $105.34 263351042 $105.34 263351043 $105.34 263351044 $105.34 263352001 $105.34 263352002 $105.34 263352003 $105.34 263352004 $105.34 263352005 $105.34 263352006 $105.34 263352007 $105.34 263352008 $105.34 263352009 $105.34 263352010 $105.34 263352011 $105.34 263352012 $105.34 263352013 $105.34 263352014 $105.34 263352015 $105.34 263352016 $105.34 263352017 $105.34 263352018 $105.34 263352019 $105.34 263352020 $105.34 263352021 $105.34 263360001 $105.34 263360002 $105.34 263360003 $105.34 263360004 $105.34 263360005 $105.34 263360006 $105.34 263360007 $105.34 263360008 $105.34 263360009 $105.34 263360010 $105.34 263360011 $105.34 263360012 $105.34 263360013 $105.34 263360014 $105.34 263360015 $105.34 263360016 $105.34 263360017 $105.34 263360018 $105.34 263360019 $105.34 263360020 $105.34 263360021 $105.34 263360022 $105.34 263360023 $105.34 263360024 $105.34 263360025 $105.34 263360026 $105.34 263360027 $105.34 263360028 $105.34 263360029 $105.34 263360030 $105.34 263360031 $105.34 263360032 $105.34 263360033 $105.34 263360034 $105.34 263360035 $105.34 263360036 $105.34 263360037 $105.34 263360038 $105.34 263360039 $105.34 263360040 $105.34 263360041 $105.34 263360042 $105.34 263360043 $105.34 263360044 $105.34 263360045 $105.34 263360046 $105.34 263360047 $105.34
Total Parcels: 726
$102,286.90Total Levy:
APPENDIX C
Assessment Diagrams
3788 McCray St.
Riverside, CA 92506
951.200.8600
www.webbmfinance.com