Cities Index.
Agenda packet

Roseville City Council
April 16, 2025

Document
Agenda packet
Meeting
April 16, 2025
Body
Roseville City Council
Pages
58
Original file
294.2 MB
Text extracted from the city's file for reading and search. Open the original on rosevilleca.api.civicclerk.com. That file is the official record.

GAS TESTING PROPOSAL
March 5, 2025
Attn: Jim Cryan, City of Roseville
Proposal Number: GT-125.699
Project Name: Pleasant Grove WWTP
Thank you for your interest in our biogas testing services. Please note the following per your request.

GENERAL DESCRIPTION
Unison will provide the Gas Testing Kit:
- Instructions
- 1 L summa canister
- 3 pc. Compression fittings
- Flexible Tubing
- Chain of Custody Form
Lab analysis and results will be provided. Unison will also provide any phone support required.

Gas sampling instructions will be included in each kit. We ask that the gas sample be taken MondayThursday, and shipped FedEx-Ground to the address included with the sample kit. Lab analysis and results will be provided.

PRICING SUMMARY/SAMPLE
Compound Speciation - Siloxanes $495.00 Standard Lead Time - 5 Business Days VOCs Full Panel $575.00 Standard Lead Time - 5 Business Days Compound Speciation - Sulfur Components $520.00 Standard Lead Time - 5 Business Days Gas Testing Kit* $150.00 Includes 1 week rental on canisters *Includes shipping materials to site.

Pricing is valid through April 1, 2026
Thank you for giving Unison Solutions the opportunity to offer our services. If you have any questions or require additional information, please contact me at your convenience.

Sincerely,
Kim Murdock-Timmerman
Unison Solutions, Inc.
5451 Chavenelle Road, Dubuque, Iowa 52002 ◼ [O] 563.585.0967 ◼ www.unisonsolutions.com Docusign Envelope ID: CADFDF4A-67A3-4E1B-991A-E81ECCCF1C21 5451 Chavenelle Road, Dubuque, Iowa 52002 ◼ [O] 563.585.0967 [F] 563.585.0970 ◼ www.unisonsolutions.com Leaders in Biogas Technology
Kim Murdock-Timmerman, Unison Solutions Inc.

March 4, 2025
City of Roseville, Pleasant Grove WWTP
Attn: Audrey Ficker
Proposal Number: PM-424.2033.1
Dear Audrey,
Unison Solutions, Inc. is pleased to provide you with this proposal for media change out services for your siloxane vessels used on the Pleasant Grove biogas upgrading system. This proposal includes spent siloxane media removal, and new siloxane media installation only.

SILOXANE REMOVAL MEDIA CHANGE OUT SERVICES
Includes the following:
• Assumes no changes to current site conditions and good access to vessels • Removal of spent siloxane media from all vessels, 4,950 lbs. • Loading of new siloxane media, UNI-CC5V & UNI-CL3E
• Industrial grade nitrogen purge of vessels
• Transportation and disposal of spent siloxane media if non-hazardous, (Approximately 4,950 lbs.) • Contractor license 842091, Exp. 7/3/26
• Based on 2 technicians working 1 day, no more than 6 hours on site.

PRICING SUMMARY
Included in pricing is transportation to/from site; (1) nitrogen purge, vacuum truck removal, new media filling, transportation, and disposal of spent media if non-hazardous...............................$ 14,700.00 /change New media must be at the site, ready for the change out services on scheduled dates. Terms – Net 30, Prices do not reflect any taxes that may be applicable and are valid until April 1, 2026.

Spent media testing …………………………………………………..…………$ 550.00/test, 2 required $ 1,100.00 Approximately 1 month prior to service, plant personnel will pull a spent media samples from siloxane vessels #1 and #2 and ship them for testing. Based on the testing results, a spent media profile will be done and suitability for recycling the media will be determined at that time. Note that spent media will not be removed from site without this profile being up to date. The spent product becomes the property of the recycling company. Note that regenerated media is not suitable for siloxane removal but can be used for applications such as odor control. Pulling and shipping a spent media sample to be completed by plant personnel.

I hope this information is helpful. Please feel free to contact me if you have any questions or concerns.

Sincerely,
Docusign Envelope ID: CADFDF4A-67A3-4E1B-991A-E81ECCCF1C21 5451 Chavenelle Road, Dubuque, Iowa 52002 ◼ [O] 563.585.0967 [F] 563.585.0970 ◼ www.unisonsolutions.com Leaders in Biogas Technology
Terms – Net 30, Prices do not reflect any taxes that may be applicable and are valid until April 1, 2026.

I hope this information is helpful. Please feel free to contact me if you have any questions or concerns.

Sincerely,
Kim Murdock-Timmerman, Unison Solutions Inc.

March 4, 2025
City of Roseville, Pleasant Grove WWTP
Attn: Audrey Ficker
Proposal Number: PM-424.2032.1 - H2S Media Change
Out
Dear Audrey,
Unison Solutions, Inc. is pleased to provide you with this proposal for media change out services for your (2) H2S vessels used on the Pleasant Grove biogas upgrading system. This proposal includes spent H2S media removal and new H2S media installation only. Disposal of spent media to be by others.

HYDROGEN SULFIDE REMOVAL MEDIA CHANGE OUT SERVICES
Includes the following:
• Assumes no changes to current site conditions and good access to vessels. • Media and foam pads must be at the site, ready for the change out services on scheduled dates. • H2S vessels must be vented and flooded at least 24 hours prior technicians arrival. • An operator must be available to operate any valves.
• Spent H2S removal media to be left on site at customer specified location(s), ideally within 200 feet of vessels.
• Removal of spent H2S media from two vessels, 44,000 lbs total. • Loading of new H2S removal media, UNI-H2S
• 42’ Reach forklift
• Based on 4 technicians, on site no more than 3 days, 8 hours each. • DIR #1000009862, expires 6/30/2025

PRICING SUMMARY
Included in pricing is transportation to/from site, vacuum truck removal, new media filling ...............................$ 43,000.00/change
Docusign Envelope ID: CADFDF4A-67A3-4E1B-991A-E81ECCCF1C21 Notice of Exemption
To: Placer County Clerk From: City of Roseville
Recorder’s Office Development Services Dept.
2954 Richardson Drive 311 Vernon Street
Auburn, CA 95603 Roseville, CA 95678
Project Title: Replacement Filtering Media, Parts, and Services for the Maintenance of the Gas Conditioning Systems at the Dry Creek and Pleasant Grove Wastewater Treatment Plants – Contract Purchase Agreements
Project Location(s): 1800 Booth Road (APNs 474-080-009-000, 474-110-001-000, 474-110- 002-000, 473-080-000-000, and 473-080-002-000) and 5051 Westpark Drive (APN 017-101-025- 000, Roseville, CA 95747.

Project Description: Environmental Utilities (EU) staff requests approval and award of two (2) contract purchase agreements including four (4) additional one-year renewals with Union Solutions, Inc. provide replacement filtering media and parts, gas testing, and media change out and support services for the maintenance of the gas conditioning systems at the Dry Creek and Pleasant Grove Wastewater Treatment Plants (DCWWTP and PGWWTP). The gas conditioning systems at the WWTPs use filtering media for the removal of hydrogen sulfide and siloxane as part of the biogas treatment. The gas conditioning systems require the filtering media and certain parts to be periodically replaced to maintain filter compliance. The contract purchase agreements would include media change out services. These components and services are necessary for ongoing maintenance and operation at the WWTPs would not result in an expansion of use.

Public Agency Approving Project: Roseville City Council Agency/Individual Carrying Out Project: City of Roseville Environmental Utilities Department Reason why this Project is Exempt: The project qualifies for a Class 1 Categorical Exemption as described in Section 15301 of the California Environmental Quality Act (CEQA) guidelines which states:
“Class 1 (Existing Facilities) consists of the operation… of existing public or private structures, facilities, mechanical equipment, or topographical features, involving negligible or no expansion of use.

The project consists of two contracts with Synagro to haul biosolids from the DCWWTP and PGWWTP. This is consistent with standard ongoing operation practices for wastewater treatment facilities and would not result in expansion of use. Consequently, the Class 1 Categorical Exemption applies.

Lead Agency Contact Person: Audrey Ficker, Roseville Department of Environmental Utilities (916-746-1865).

Signature: Date: 2/27/2024
Jessica Lynch, Environmental Coordinator
City of Roseville

COUNCIL COMMUNICATION
CC #: 3832
File #: 0203-07
Title: Distribution Transformers (RFQ 10-3385) - Purchase Orders Contact: Sue Jessup 916-746-1107 [email protected] Meeting Date: 4/16/2025
Item #: 7.8.

RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt a resolution to approve open purchase orders with Anixter, Inc.; First Philec, Inc.; Hyundai Corporation USA; Mader Supply LLC, and Next Gen Power, Inc. as the lowest responsive and responsible bidders for the purchase of distribution transformers in response to Request for Quotations No. 10-3385.

The bid allowed for four optional renewal years at one-year intervals. Staff requests authorization to continue utilizing the remaining optional renewal years without further Council approval, provided that the applicable budget is approved by the City Council each year, until the contract expires, or until City staff determines that continuing with the same vendors is not in the City's best interest.

BACKGROUND
The Electric Department has a recurring requirement for distribution transformers. The purpose of a transformer is to convert power to a lower voltage to be used for new development construction and replacement of aged and failed equipment. A formal bid was issued where vendors were asked to provide pricing for 33 different transformers. The City received eight responses and, of those, five were deemed responsive after staff review.

Along with other electric utilities nationwide, Roseville Electric has been confronted with a shortage of electric utility transformers. Manufacturers are struggling to get the specialized raw materials, including “core” steel used in transformer production. The shortage is exacerbated by competition for that same steel from the auto industry and labor shortages. Given these procurement difficulties and the uncertainty of potential tariffs, Roseville Electric staff believes that it is in the City’s best interest to award a contract to each of the (5) responsive bidders to diversify orders as much as possible. There is no guarantee that the City will purchase transformers from any or all of the (5) responsive bidders. Staff is requesting that the individual contract awards allow Roseville Electric the ability to order all line items from any of the (5) responsive bidders based on the needs of the City at the time of the order. When placing orders for transformers, staff will make purchases from one or more of the responsive bidders based on objective factors such as price, lead time, past performance, current order quantities, and factory location or proximity to the City.

A formal bid was issued, and the vendor responses are listed on the attached bid summary sheet.

JST Power, JSHP Transformer, MVA Power, Inc., and Power Electronics were deemed nonresponsive for not providing the requested information.

FISCAL IMPACT
The total spending authority for the initial contract period and optional renewal years through FY2028-29 is a not-to-exceed amount of $9,500,000.

Purchase of these materials are done on an as-needed basis; there are no set not-to-exceed amounts per fiscal year. Funding is included in the Electric Fund budget for FY2024-25. Future year funding will be included in proposed department budgets and will be contingent upon Council approval of budgets.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. The purchase of the distribution transformers meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal F - Invest in well-planned infrastructure and growth Respectfully Submitted,
Sue Jessup, Buyer
Scott Pettingell, Finance Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:

Description
Resolution 25-090
RESOLUTION NO. 25-090

APPROVING PURCHASE ORDERS

FOR DISTRIBUTION TRANSFORMERS
WHEREAS, purchase order for distribution transformers, by and between the City of Roseville and Anixer, Inc., First Philec, Inc., Hyundai Corporation USA, Mader Supply LLC, and Next Gen Power, Inc., have been reviewed by the City Council; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that said purchase orders are approved.

BE IT FURTHER RESOLVED, that the City Manager or his or her designee is authorized to execute four (4) additional one (1) year renewals without further City Council approval, provided that the applicable budget is approved by the City Council, or until staff determines that continuing with this consultant is not in the best interest of the City.

PASSED AND ADOPTED by the Council of the City of Roseville this ___ day of ______________, 2025, by the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:
_______________________________
MAYOR
ATTEST:
__________________________
City Clerk

COUNCIL COMMUNICATION
CC #: 3853
File #: 0203-08-01
Title:
2025/2026 Landscaping and Lighting Districts Assessments - Initiate Proceedings, Intent to Levy, Approval of Engineer's Reports
Contact: Jeannine Thrash 916-774-5473 [email protected] Meeting Date: 4/16/2025
Item #: 7.9.

RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt the following resolutions:

1. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the Historic District Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for the Historic District Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the Historic District Landscaping and Lighting District for Fiscal Year 2025/2026.

2. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the Infill Area Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for the Infill Area Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the Infill Area Landscaping and Lighting District for Fiscal Year 2025/2026.

3. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the Johnson Ranch Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for the Johnson Ranch Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the Johnson Ranch Landscaping and Lighting District for Fiscal Year 2025/2026.

4. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the North Central Roseville Specific Plan Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for the North Central Roseville Specific Plan Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the North Central Roseville Specific Plan Landscaping and Lighting District for Fiscal Year 2025/2026.

5. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the Northwest Roseville Specific Plan Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for the Northwest Roseville Specific Plan Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the Northwest Roseville Specific Plan Landscaping and Lighting District for Fiscal Year 2025/2026.

6. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the Olympus Pointe Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for the Olympus Pointe Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the Olympus Pointe Landscaping and Lighting District for Fiscal Year 2025/2026.

7. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the Riverside Avenue Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for Riverside Avenue Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the Riverside Avenue Landscaping and Lighting District for Fiscal Year 2025/2026.

8. Resolution of the City Council of the City of Roseville, California, Initiating Proceedings for the Annual Levy of Assessments for the Vernon Street Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Declaring Its Intention to Levy Annual Assessments for the Vernon Street Landscaping and Lighting District for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Preliminary Approval of the Engineer's Annual Levy Report for the Vernon Street Landscaping and Lighting District for Fiscal Year 2025/2026.

Staff also recommends that May 21, 2025 at 6 p.m. be set as the date and time to hold the public hearing.

Each Engineer's Report submitted for the Public Hearing will include an affidavit signed by the Engineer. The Engineer shall sign the affidavit for each following Council’s preliminary approval of the Engineer’s Reports.

BACKGROUND
The City of Roseville currently has eight active Landscaping and Lighting Districts (LLDs). These districts were formed within the City of Roseville to levy and collect assessments for maintenance of public improvements pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (the Act) Sections 22500, et seq., and Article XIII D of the California Constitution.

The Historic District Landscaping and Lighting District was formed in 2006 to levy and collect assessments for the maintenance and operation of improvements benefiting parcels within the District. The cost of maintaining the streetscape improvements is spread equally to the subject properties, based on their percentage of the total front footage of all affected parcels. The District is located in the Historic Old Town area in Downtown Roseville.

The Infill Area Landscaping and Lighting District was formed in 1995 to levy and collect assessments to maintain certain public improvements that benefit parcels within the District. The District is located in the Infill Plan area.

The Johnson Ranch Landscaping and Lighting District was formed in 1989 to levy and collect assessments for maintaining certain public landscape, open space, floodway and stream courses located within the Southeast Roseville Specific Plan area.

The North Central Roseville Specific Plan Landscaping and Lighting District was formed in 1990 to levy and collect assessments for the maintenance of certain public improvements within the North Central Roseville Specific Plan area. In 2004, the property owners in the District approved, through a mailed ballot, an assessment increase and the addition of an annual escalation factor.

This enables the City to keep up with increased costs associated with maintaining the landscaping at proper levels.

The Northwest Roseville Specific Plan Landscaping and Lighting District was formed in 1989 to levy and collect assessments for maintenance of certain public landscape medians and corridors, vernal pool preserves, bike trails, and park improvements. In 2004, the Dunmore Junction subdivision was annexed into the LLD as Zone A, and the Legacy subdivision was annexed into Zone B. In 2011, the property owners voted against an overlay LLD for the Northwest Specific Plan. In 2006 and, most recently, in 2021, the property owners voted against an assessment increase as well as the addition of an annual escalation factor.

The Olympus Pointe Landscaping and Lighting District was formed in 1989 to levy and collect assessments for the maintenance of certain public improvements within the Northeast Roseville Specific Plan Area. In 2005, the property owners in the District approved, through a mailed ballot, an assessment increase and an annual escalation factor. This enables the City to keep up with increased costs associated with maintaining the landscaping at proper levels.

The Riverside Avenue Landscaping and Lighting District was formed in 2007 to levy and collect assessments for the maintenance and operation of improvements benefiting parcels within the District. The cost of maintaining the streetscape improvements is spread equally among the subject properties based on their percentage of the total front footage of all affected parcels.

The Vernon Street Landscaping and Lighting District was formed in 2001 to levy and collect assessments for maintenance of improvements installed by the Vernon Streetscape. The cost of maintaining the streetscape improvements is spread equally to the subject properties on their percentage of the total front footage of all affected parcels.

Assessment Statistics
The Infill Area LLD assessment increases are due to higher project expenditures and lower use of operating reserves planned for FY 2025-26. The Olympus Pointe LLD assessment increases are due to higher project expenditures and utility costs in FY2025-26. Both of these district assessments are well below the maximum annual assessment amounts.

FISCAL IMPACT
All charges are needed to fund landscape services in each LLD. There is no impact to the General Fund.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Adoption of these resolutions meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world Goal E - Deliver exceptional city services
Respectfully Submitted,
Jeannine Thrash, Management Analyst
Scott Pettingell, Finance Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:

Description
Resolution 25-106
Resolution 25-107
Resolution 25-108
Historic District LLD-FY25-26 Engineer's Report
Resolution 25-109
Resolution 25-110
Resolution 25-111
Infill LLD-FY25-26 Engineer's Report
Resolution 25-112
Resolution 25-113
Resolution 25-114
Johnson Ranch LLD-FY25-26 Engineer's Report
Resolution 25-115
Resolution 25-116
Resolution 25-117
North Central LLD-FY25-26 Engineer's Report
Resolution 25-118
Resolution 25-119
Resolution 25-120
Northwest Specific Plan LLD-FY25-26 Engineer's Report
Resolution 25-121
Resolution 25-122
Resolution 25-123
Olympus Pointe LLD-FY25-26 Engineer's Report
Resolution 25-124
Resolution 25-125
Resolution 25-126
RiversideAvenue LLD-FY25-26 Engineer's Report
Resolution 25-127
Resolution 25-128
Resolution 25-129
Vernon Street LLD-FY25-26 Engineer's Report
1 RESOLUTION NO. 25-106

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY OF

ASSESSMENTS FOR THE HISTORIC DISTRICT LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2025/2026, PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Historic District Landscaping and Lighting District (hereafter referred to as the “District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”), that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance and services of street lighting, landscaping, and all appurtenant facilities and operations related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”) for the purpose of assisting with the establishment of the assessments, the annexation of territory, and to prepare and file an Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act, and in accordance with the California Constitution, Articles XIIIC and XIIID;

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE HISTORIC DISTRICT LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 Engineer’s Report: The City Council hereby orders the Engineer to prepare and file with the City Clerk the Engineer’s Report concerning the levy of assessments for the District in accordance with Chapter 3, Section 22622 of the Act.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: maintenance and operation of and the furnishing of services, materials and/or improvements for landscape, lighting, streetscape and hardscape areas, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report describes all new improvements or substantial changes in existing improvements.
2 RESOLUTION NO. 25-106
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-107

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

FOR THE HISTORIC DISTRICT LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Historic District Landscaping and Lighting District (hereafter referred to as the “District”), and initiated proceedings for Fiscal Year 2025/2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance, operation and servicing of all improvements and facilities related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services for the purpose of assisting with the Annual Levy of the District, and to prepare and file a report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE HISTORIC DISTRICT LANDSCAPING AND LIGHTING DISTRICT, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS:

Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay for the annual costs of the improvements.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, streetscape and hardscape areas, including fencing, walls, signage, monuments, ground cover, shrubs, plants, irrigation systems, drainage systems, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements. 2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District. The District is known and designated as:
“Historic District Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.

Section 6 Notice: The City Clerk shall give notice of the time and place of the Public Hearing by causing this Resolution to be published once in the local newspaper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 7 Time and Place of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday, May 21, 2025 at 6:00 p.m., or as soon thereafter as feasible in the regular meeting chambers located at 311 Vernon Street, Roseville, California.
3 RESOLUTION NO. 25-107
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-108

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR PRELIMINARY APPROVAL OF THE ENGINEER’S ANNUAL

LEVY REPORT FOR THE HISTORIC DISTRICT LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council has, by previous Resolutions, ordered the preparation of an Annual Levy Report (hereafter referred to as the “Engineer’s Report”) for the district known and designated as the Historic District Landscaping and Lighting District (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and,
WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”), for the purpose of assisting with the establishment of the assessments and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act, and in accordance with the requirements of the California Constitution, Articles XIIIC and XIIID; and, WHEREAS, there has now been presented to this City Council the Engineer’s Report as required by Chapter 1, Article 4, Section 22566 of said Act; and, WHEREAS, this City Council has carefully examined and reviewed the Engineer’s Report as presented, and is preliminarily satisfied with the District, each and all of the budget items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed within the District, as set forth in said Engineer’s Report; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL FOR THE HISTORIC DISTRICT LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 That the Engineer’s Report, as presented, consists of the following:
a. A Description of Improvements
b. The Annual Budget (Costs and Expenses of Maintenance, Services, Operations and District Administration)
c. The Assessment Roll containing the Fiscal Year 2025/2026 Levy for each Assessor Parcel within the District
2 Section 3 The Engineer’s Report is hereby approved on a preliminary basis and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 4 That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Engineer’sReport. 3 RESOLUTION NO. 25-108
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said Council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
City of Roseville

Historic District
Landscaping and Lighting District
FY 2025/26 ENGINEER’S ANNUAL LEVY REPORT

Intent Meeting: April 16, 2025
Public Hearing: May 21, 2025

ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Rates and Charges for the:

Historic District
Landscaping and Lighting District
City of Roseville
Placer County, State of California
This Report describes the District and any relevant zones therein, including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/26 as they existed at the time of the passage of the Resolution of Intention.

Reference is hereby made to the Placer County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of _________, 2025
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Roseville
By: ________________________________
Mickey Ashley
Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

TABLE OF CONTENTS
I. OVERVIEW ....................................................................................................1 A. INTRODUCTION.................................................................................................1 B. COMPLIANCE WITH THE CURRENT LEGISLATION.................................2 C. DESCRIPTION OF DISTRICT BOUNDARIES...............................................2 D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT .................................2 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE...........4 II. METHOD OF APPORTIONMENT .................................................................6 A. GENERAL ............................................................................................................6 B. BENEFIT ANALYSIS..........................................................................................6 C. DESCRIPTION OF THE METHOD OF APPORTIONMENT .......................9 D. ANNUAL INFLATIONARY ADJUSTMENT...................................................11 III. DISTRICT BUDGET......................................................................................12 A. FY 2025/26 BUDGET .....................................................................................12 B. FY 2025/26 ASSESSMENT RATES ............................................................13 C. FY 2025/26 FUND BALANCE INFORMATION .........................................13 D. DESCRIPTION OF BUDGET ITEMS ..........................................................14 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN ........19 APPENDIX A – DISTRICT BOUNDARY MAP .......................................................20 APPENDIX B — FY 2025/26 ASSESSMENT ROLL ..............................................23 FY 2025/26 Historic District Landscaping and Lighting District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Roseville (“City”) annually levies and collects special assessments in order to maintain the improvements within the Historic District Landscaping and Lighting District (“District”). The District was formed on April 5, 2006 and is levied annual assessments pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).

The Engineer’s Report (“Report”) describes the District, any new annexations, changes to the District, and the proposed assessments for the period of July 1, 2025 through June 30, 2026. The special benefit assessments are based on historical and estimated costs to maintain the District improvements. These assessments, which provide a direct and special benefit to properties within the District, will provide funding for the operation and maintenance of District improvements.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Placer County Assessor’s Office. The Placer County Auditor/Controller uses Assessor’s Parcel Numbers and specific Tax Code Accounts, to identify on the County’s tax roll, properties assessed for special district benefit assessments.

Following approval of the Report, the City Council will by resolution order the improvements to be made and confirm the levy and collection of assessments herein pursuant to the 1972 Act. The assessment rates and method of apportionment described in this Report as approved or modified by the City Council define the assessments to be applied to each parcel within the District for Fiscal Year (“FY”) 2025/26. The assessments as approved will be submitted to the Placer County Auditor/Controller to be included on the property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved by the City Council.

FY 2025/26 Historic District Landscaping and Lighting District Page 2 B. COMPLIANCE WITH THE CURRENT LEGISLATION
The City Council, pursuant to the provisions of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California, beginning with Section 22500 (the “1972 Act”); Article XIIID of the Constitution of the State of California (“Article XIIID”); and the Proposition 218 Omnibus Implementation Act, beginning with Government Code Section 53750 (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”) initiated proceedings for the formation of the District on February 15, 2006 and to levy and collect annual assessments against lots and parcels within the District for FY 2006/07. On April 5, 2006, pursuant to Assessment Law, the City conducted a Public Hearing and tabulated the returned ballots. The City determined that a majority protest did not exist and approved the District’s maximum assessment rate and annual inflationary adjustment factor.

Pursuant to the 1972 Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the 1972 Act and Assessment Law.

C. DESCRIPTION OF DISTRICT BOUNDARIES
The territory within the District consists of all lots, parcels and subdivisions of land as shown on the Boundary Map titled “Boundary Map of Historic District Landscaping and Lighting District” as referenced in Appendix A-1 of this Report.

The District is located within the City’s Historic Old Town, west of Highway 80, south of Pleasant Street, north and east of Washington Boulevard, and north and west of the Union Pacific Railroad. The District consists of mostly commercial parcels in a concentrated area of the Downtown primarily fronting the following streets: Church Street northeast of Washington Boulevard, Main Street between Washington Boulevard and Lincoln Street, Pacific Street and Lincoln Street where the improvements end approximately one block south of Pleasant Street.

D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to a proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal FY 2025/26 Historic District Landscaping and Lighting District Page 3 of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:

The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting, and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of FY 2025/26 Historic District Landscaping and Lighting District Page 4 the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE
The District, through the levy of special assessments, provides funding for ongoing maintenance, operation and servicing of landscaping and lighting improvements located within the public rights-of-ways and dedicated easements located within the District. These improvements may include, but are not limited to, all materials, equipment, utilities, labor, and appurtenant facilities related to the ongoing maintenance of the improvements. Maintenance services will be provided by City personnel and/or private contractors. The proposed improvements to be maintained and services are generally described as follows:

Landscaping Improvements
The landscaping improvements have been designed to enhance the area within the District and may include, but are not limited to ground cover, shrubs and plants, trees, irrigation and drainage systems, trash receptacles, ornamental lighting, masonry walls or other fencing, hardscape improvements, monuments and landmarks, recreational facilities and associated appurtenances located within the street rights-of-way and public areas within the District. Specifically, the proposed landscape improvement areas for this District are:
• Parkway landscaping and hardscape improvements within the public right of ways of the streets within the district including, but not limited to, Lincoln Street, Main Street, Church Street, Pacific Street, and the northeast side of Washington Boulevard estimated at 14,450 square feet of landscaping; • Various amenities associated with the landscape improvements and public areas within the District, including, but not limited to, trash receptacles, street furniture, bike racks, entry signs, sidewalks, fencing, and retaining walls.

Specifically, not included as District improvements are those improvements located on private property, improvements and facilities that are outside the boundaries of the District and/or are funded by other sources available to the City, including those portions of the median and parkway landscaping on Washington Boulevard (southwest side of the street) that are outside the District boundaries.

FY 2025/26 Historic District Landscaping and Lighting District Page 5 Public Lighting Improvements
The lighting improvements may include, but are not limited to, the cost of providing, maintaining, and servicing of lighting fixtures, poles, meters, conduits, electrical cable, and associated appurtenant facilities associated with:
• Lighting facilities within the landscaped areas and public areas including safety lights, security lights or ornamental lights installed as part of the District improvements; and
• Public street light improvements located on the streets within the District.

Specifically excluded from the assessment are the street light energy costs. These costs will continue to be paid for by the City from other revenue sources.

Detailed maps of the locations and descriptions of the specific improvements to be maintained by the District are on file in the Office of Public Works and by reference are made part of this Report.

Description of Maintenance and Services
Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of landscaping and street lighting improvements facilities and appurtenant facilities, including repair, removal or replacement of all or part of any of the landscaping and street lighting improvements, or appurtenant facilities; providing for the life, growth, health and beauty of landscaping improvements including cultivation, irrigation, trimming, mowing, spraying, fertilizing and treating for disease or injury; the removal of trimmings, rubbish, debris and other solid waste; and the cleaning sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Servicing means the furnishing of water and electricity for the irrigation of the landscape improvements or appurtenant facilities and the furnishing of electric current or energy for the operation of the landscaping improvements or appurtenant facilities. The street lighting improvements shall be maintained to provide adequate illumination; however, the City will be paying the actual energy costs to provide illumination.

FY 2025/26 Historic District Landscaping and Lighting District Page 6 II. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping, and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“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 formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the Improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

B. BENEFIT ANALYSIS
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”;
Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit 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.” Article XIIID Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be FY 2025/26 Historic District Landscaping and Lighting District Page 7 imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
This District was formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the District.

The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by District will be used solely for such purposes.

The costs of the proposed improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will be assessed have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District which the property owners and residents have expressed a high level of support.

The method of apportionment (method of assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the landscape and lighting improvements within the District, and the assessment obligation for each parcel reflects that parcel’s proportional special benefits as compared to other properties that receive special benefits.

To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.

The City initiated and conducted property owner protest ballot proceedings in accordance with Article XIIID. Each of the proposed Improvements, the associated costs and assessments were identified and allocated based on special benefit pursuant to the provisions of Article XIIID and 1972 Act. Additionally, the Improvements and the annual costs of ensuring the maintenance and operation of the Improvements are of direct and special benefit to the properties.

The City annually levies and collects special benefit assessments in order to maintain and service the District Improvements. The District provides for specific Improvements and services that include the maintenance and operation of landscaping and lighting Improvements and associated appurtenances located within the District’s public rights-of-way and dedicated easements. The annual FY 2025/26 Historic District Landscaping and Lighting District Page 8 assessment is based on the historical and estimated costs to maintain the Improvements that provide a benefit to properties within these Districts. The Improvements within the District and the costs of those Improvements are identified and budgeted separately, including all expenditures, deficits, surpluses, revenues, and reserves.

All Improvements within the District and the properties associated with those Improvements were reviewed for benefit prior to the formation of the District.

Because the Improvements affront the benefited parcels, it has been determined that there is no measurable general benefit to properties outside the District or to the public at large. In making this determination it should be noted that similar improvements within California are typically maintained by individual property owners, through some type of association or a special district as allowed by State Law since the on-going maintenance of these improvements are a special benefit to the properties associated with those improvements.

The method of apportionment (method of assessment) for the District is based on the premise that each of the assessed parcels within the District receives special benefit from the Improvements maintained and financed by District assessments.

The presence of these Improvements and the close proximity of the Improvements to the properties within the District enhance the desirability and security of properties within the District.

The landscape Improvements provided by the District may include landscaped parkways, perimeters, entryways, local medians, slopes, internal amenities and appurtenant facilities. Street lighting Improvements may include all energy costs and necessary maintenance to the facilities related thereto. The annual assessments outlined in this Report are proposed to cover the estimated costs to provide all necessary service, operation, administration, and maintenance required to keep these Improvements in a healthy, vigorous, and satisfactory condition. The special benefits associated with the local landscaping Improvements are specifically:

The special benefits associated with all landscaping Improvements are specifically:
• Enhanced desirability of properties through association with the Improvements. • Improved aesthetic appeal of properties providing a positive representation of the area and properties.
• Enhanced adaptation of the urban environment within the natural environment from adequate landscaping.
• Environmental enhancement through improved dust and debris control, and fire prevention.
• Increased sense of pride in ownership of property within the District resulting from well-maintained Improvements associated with the properties.

FY 2025/26 Historic District Landscaping and Lighting District Page 9 • Enhanced quality of life through well-maintained landscaped areas. • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
• Enhanced deterrence of crime and the aid to police protection. • Increased nighttime safety on streets and roads within the Districts. • Improved ability of pedestrians and motorists to see. • Improved ingress and egress to property.
• Reduced vandalism and other criminal acts and damage to Improvements or property.
• Improved traffic circulation and reduced nighttime accidents and personal property loss.
• Increased promotion of business during nighttime hours in the case of commercial properties.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

C. DESCRIPTION OF THE METHOD OF APPORTIONMENT
To establish the special benefit to the individual parcels within the District a formula that spreads the costs of the maintenance based on the special benefit must be established. The improvements have been reviewed and the following formula has been established to apportion the maintenance costs based on benefit.

For purposes of the Assessment Methodology, the terms hereinafter set forth have been the following meanings:

Acreage means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel map-, or if the land area is not shown on an Assessor’s parcel map, the land area shown on the applicable final map, parcel map, condominium plan, record of survey or other recorded document creating and describing such area of land.

Multi-Family Residential means a residence for which building permits have been issued for attached residential units for rental purposes.

FY 2025/26 Historic District Landscaping and Lighting District Page 10 Single-Family Residential Unit means a single residential home. This land use includes detached or attached for sale units intended for single-family occupancy.

Commercial means property being used or zoned for either commercial or industrial use.

Three components were used in the methodology to determine each parcels assessment; 1) Front footage of parcels along the proposed street improvements; 2) acreage of benefiting parcels; and 3) Current land use of parcels. Based on these three components the assessments were determined as follows:

First, the parcels Front Footage was determined based on Assessor’s Parcel maps or other sources. Only Front footage on streets that will be improved was used.

For parcels with Front Footage on more than one side (corner lots), the total Front Footage was divided by two to provide an average Front Footage. It was determined that twenty percent (20%) of the total budget was reasonably attributed to Front Footage; therefore twenty percent (20%) of the budget was spread to Front Footage.

Second, each parcel’s Acreage was calculated based on Assessors Parcels map.

It was determined that eighty percent (80%) of the budget was reasonably attributed to Acreage; therefore eighty (80%) of the budget was spread on Acreage. In the event that common area parcels are created subsequent to the formation of the District, the acreage of any such common area parcels shall be apportioned to the remaining assessable parcels of the subdivision and/or parcel split(s) related to the creation of the common area parcel(s).

Third, the current land use of the parcel was determined using the County’s secured roll. Parcels currently used as a Single-Family Residence or Multi-Family Residences were determined to receive twenty-five (25%) of the benefit in relation to commercial parcels. Additionally, it was determined that single Family Residential Parcels benefit equally from the improvements, therefore the total assessment calculated based on the formula was averaged between the five Single Family Residential parcels to determine a Single-Family Residential rate per Unit.

The base year maximum assessment rates approved to be levied in FY 2006/07 are provided in the table below.

Base Year (FY 2006/07)
Maximum Assessment Rates
Land Use Front Footage Acreage Rate Flat Rate
Commercial $1.99 per Front Foot $2,582.41 per Acre N/A
Multi-Family Residential $0.50 per Front Foot $645.60 per Acre N/A Single-Family Residential N/A N/A $132.00 per Unit
FY 2025/26 Historic District Landscaping and Lighting District Page 11 The following formula is used to calculate each parcel’s assessment (proportional benefit) for those parcels that are not Single-Family Residential parcels.

Front Footage Rate x Parcel’s Adjusted Front Footage = Parcel Front Footage Levy Acreage Rate x Parcel’s Adjusted Acreage = Parcel Acreage Levy Proposed Levy per Parcel = Parcel Front Footage Levy + Parcel Acreage Levy The Assessment Range Formula shall be applied to all future assessments within the District beginning in fiscal year 2007/08. Generally, if the proposed annual assessment for the current fiscal year is less than or equal to the calculated Maximum Assessment, then the Assessment is equal to the initial Assessment (approved by property owners within the District) adjusted annually by three percent (3%).

Beginning in the second fiscal year (Fiscal Year 2007/08) and each fiscal year thereafter, the Maximum Assessment would be recalculated, and a new Maximum Assessment established within the District.

The Maximum Assessment is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year.

Although the Maximum Assessment will increase each year, the actual assessment may remain unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessment for the fiscal year do not require an increase, or the increase is less than the adjusted Maximum Assessment, the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment and would be subject to balloting.

D. ANNUAL INFLATIONARY ADJUSTMENT
If the proposed assessment rates increase over the prior fiscal year’s maximum assessment rates by a percentage no greater than the 3%, then the proposed assessment rates are not considered an increase.

FY 2025/26 Historic District Landscaping and Lighting District Page 12 III. DISTRICT BUDGET
A. FY 2025/26 BUDGET
Fund balance information is reported in Section C on the following page.

FY 2025/26 Historic District Landscaping and Lighting District Page 13 B. FY 2025/26 ASSESSMENT RATES
C. FY 2025/26 FUND BALANCE INFORMATION
FY 2025/26 Historic District Landscaping and Lighting District Page 14 D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET:

DIRECT COSTS
Contract Maintenance - Landscaping - Includes all regularly scheduled contract labor, required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation and drainage systems and appurtenant facilities.

Repair and Maintenance - Landscaping - This item includes landscape improvement repair and maintenance costs that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc. Planned replacements or upgrades that provide a direct benefit to the District during the Current Fiscal Year may also be included. Costs could include the renovation of improvements such as irrigation systems.

Repair and Maintenance - Lighting - This item includes lighting improvement repair and maintenance costs. This may include repair of damaged amenities due to vandalism, storms, etc. Planned replacements or upgrades that provide a direct benefit to the District during the Current Fiscal Year may also be included.

Repair and Maintenance - Streetscape and Signage - This item includes repair and maintenance costs of streetscape and sign improvements. Streetscape improvements include street furniture, sidewalks, curbs, gutters, parking stripes, brick pavers, benches, bike racks, and trash receptacles. This may include repair of damaged amenities due to vandalism, storms, etc. May include planned replacements or upgrades not listed below that provide a direct benefit to the District.

Repair & Maintenance – Tree Work - This line item includes annual costs for tree maintenance not included in the annual contract maintenance portion of the budget. If zero, this line item may not be shown in the budget.

Utilities - The furnishing of water and electricity required for the operation and maintenance of the improvements.

Rehab Reserve Expenditures - Non-Routine Tree Work – Expected costs to maintain trees other than costs of annual repair and maintenance. If zero, this line item may not be shown in the budget.

Rehab Reserve Project Expenditures – Expected costs for installation, replacement or planned upgrades of District improvements for the current year that FY 2025/26 Historic District Landscaping and Lighting District Page 15 were previously funded or accumulated in the Rehabilitation Reserve. The Rehabilitation Reserve is used to accumulate funds for costs associated with the future rehabilitation or replacement of District improvements that cannot be conveniently raised from a single year’s assessment. If zero, this line item may not be shown in the budget.

ADMINISTRATION COSTS
City Administration – Estimated costs incurred by the City Finance Department and other Departments in preparing the annual budget for the Engineer’s Report, together with other financial information required to determine the annual assessment. These costs would also include the preparation, posting and publishing of public notices required for City Council action relating to the District, as well as the costs to perform legal review of documents.

Contract Administration – Park’s Dept – Estimated Costs of Park and Recreation Department staff to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

County Auditor Fees - A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

Consulting and Professional Services – Includes the costs and expenses of contracting with various professionals to provide legal, engineering and district administration services directly related to the District, including the calculation of the annual assessment amounts, the preparation of the Engineer’s’ Report.

Public Hearing Publishing Costs –Includes the out of pocket costs to publish public notices required for City Council action relating to the District.

Total Direct and Administration Costs – The total expected costs of the District.

BUDGET ADJUSTMENTS
Replenishment/(Use) of Operating Reserve – A “Replenishment” increases the levy in order to replenish the Operating Reserve. On the other hand, a “Use” of the Operating Reserve decreases the levy by drawing funds from the Operating Reserve for current year expenditures. If zero, this line item may not be shown in the budget. Further information regarding the function of the Operating Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

FY 2025/26 Historic District Landscaping and Lighting District Page 16 Contribution for / (Use of) Rehab Reserve — A “Contribution” increases the levy in order to generate funding for the Rehabilitation Reserve. This reserve allows for the accumulation of funds for possible rehabilitation projects or replacements in future years. On the other hand, a “Use of” of the Rehabilitation Reserve provides current year funding of rehabilitation projects or replacements from available funds within the Rehabilitation Reserve. If zero, this line item may not be shown in the budget. Further information regarding the function of the Rehabilitation Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Rounding Adjustment – The necessary rounding adjustment(s) due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

BALANCE TO LEVY - This is the total amount to be levied and collected through assessments for the current fiscal year for each zone. The Balance to Levy represents the sum of the total District costs together with any applicable adjustments to the budget as described above.

ASSESSMENT RATES:

Number of Assessable Parcels - The total number of parcels that are expected to be assessed. Non-assessable lots or parcels include government-owned land, public utility-owned property, land principally encumbered by public rights-of-way or easements, common areas, and/or parcels within the boundaries of the District currently do not benefit from the improvements and are therefore not assessed.

Total Assessable Front Footage – the total number of Front Feet within the District, adjusted for corner parcels, Multi-Family Residential and Single-Family Residential Parcels will be assessed as calculated in accordance with the methodology set out in Section C of this Report.

Total Assessable Acreage – the total Acreage within the District, adjusted for Multi-Family Residential and Single-Family Residential Parcels that will be assessed as calculated in accordance with the methodology set out in Section C of this Report.

Total Single-Family Residential Parcels – the total number of parcels currently being used as Single-Family Residences.

Applied Assessment Rates – The applied assessment rates for each of the District’s land use types.

Maximum Assessment Rates per Front Foot – The maximum dollar amount that can be assessed per Adjusted Front Foot for the District’s land use type for the current fiscal year.

FY 2025/26 Historic District Landscaping and Lighting District Page 17 Maximum Assessment Rates per Acre – The maximum dollar amount that can be assessed per Adjusted Acreage Foot for the District’s land use type for the current fiscal year.

Maximum Assessment Rate per SF Residential Unit – The maximum dollar amount that can be assessed per Single Family Unit within the District for the current fiscal year.

Potential Maximum Assessment – The total amount that is expected to be assessed against all parcels within the District for the Current Fiscal Year.

FUND BALANCE INFORMATION:

OPERATING RESERVE
Beginning Operating Reserve Balance 7-1-2025 (est.) - The anticipated beginning balance of cash and receivables net of any unpaid prior year obligations for each Zone. These beginning balances shall be used to fund each Zone’s expenditures from July 1, 2025 to December 31, 2025, as the Operating Reserve is required to compensate for the approximate six-month delay between the start of the District’s fiscal year and the receipt of the collections from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

Replenish from FY 2025/26 Levy – This amount is added to the FY 2025/26 levy in order to replenish the Operating Reserve. Due to the six-month delay from the District’s receipt of assessment collections, the Operating Reserve balance shall be sufficiently funded to provide for expenditures from the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Expenses – The amount of the Operating Reserve to be used to fund FY 2025/26 expenses. Portions of the Operating Reserve may be slated for current year expenditures in order to reduce the Ending Operating Reserve Balance to an amount no greater than the expected District costs for the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Rehab Reserve — The amount of Operating Reserve monies to be transferred to or from the Rehabilitation Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or FY 2025/26 Historic District Landscaping and Lighting District Page 18 equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Operating Reserve Balance 6-30-2026 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2026. The size of each Zone’s Operating Reserve is limited by Streets and Highways Code 22569 which states that an Operating Reserve shall not exceed the estimated costs of maintenance, service and incidental expenses from the first day of the fiscal year (July 1) to the date that the Agency expects to receive the first apportionment of collections from the County, which is estimated to be December 31. Therefore, each Zone may retain an Operating Reserve amounting to the District’s first six-months of expenses in order to meet ongoing obligations until the first collections are received from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

REHABILITATION RESERVE
Beginning Rehab Reserve Balance 7-1-2025 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2025. Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

Collect from FY 2025/26 Levy — This amount is added to the FY 2025/26 levy to accumulate funding of future year rehabilitation projects, replacements, restorations or upgrades of District improvements. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Rehab Projects – The amount of Rehabilitation Reserve monies expected to be transferred out of the Rehabilitation Reserve to fund the costs of installation, replacement or planned upgrades of District improvements for the current year. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Operating Reserve — The amount of Rehabilitation Reserve monies to be transferred to or from the Operating Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6-30-2026 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2026. These funds shall be used to provide for future year rehabilitation projects, replacements, restorations or FY 2025/26 Historic District Landscaping and Lighting District Page 19 upgrades of District improvements which cannot be conveniently raised from a single year’s assessment.

Should the District have no Rehabilitation Reserve balances or related activity, no Rehabilitation Reserve information shall be presented in the Report.

E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN
Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

The Report provides a five-year Capital Improvement Plan (“CIP”) which shows projected expenditures related to the rehabilitation, restoration and/or replacement of District improvements, and other allowable costs. The Current Fiscal Year CIP is shown in the preceding Budget Section A. The projected CIP costs for the remaining four years are provided below.

From time to time, funds held in a Rehabilitation Reserve may be needed to respond to changing needs due to the condition of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the Districts’ Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and/or operation of the improvements.

FY 2025/26 Historic District Landscaping and Lighting District Page 20 APPENDIX A – DISTRICT BOUNDARY MAP
The boundary map for the District has previously been submitted to the Clerk of the City in the format required under the 1972 Act and is, by reference, hereby made part of this Report. These District Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.

For general reference purposes, a summary of the District’s Boundaries is presented herein.

FY 2025/26 Historic District Landscaping and Lighting District Page 21 FY 2025/26 Historic District Landscaping and Lighting District Page 22 FY 2025/26 Historic District Landscaping and Lighting District Page 23 APPENDIX B — FY 2025/26 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Placer County Assessor's map for the year in which this Report is prepared.

A listing of parcels to be assessed within this District, along with the proposed assessment amounts, shall be submitted to the City Clerk, under separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed, excepting common area parcels. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2025/26. The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the FY 2025/26 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR

PARCEL NUMBER
LAND

USE CHARGE MAXIMUM ASMT
FRONT

FOOTAGE ACRES SF UNITS LEGAL DESCRIPTION
011-143-008-000 MFR $ 668.50 $ 668.52 140.0 0.4821 0.0 LOTS 1 2 3 BLK 5 MCRAE ADDN 011-145-008-000 MFR 649.72 649.74 120.0 0.481 0.0 PARCEL 1 MAIN STREET PLAZA APTS OF PARCEL MAP 36-5 011-146-008-000 SFR 231.46 231.46 0.0 0.0 1.0 FR LOTS 8 9 BLK 2 MCRAE ADDN 011-146-011-000 COM 898.98 899.00 50.0 0.16 0.0 LOT 12 BLK 2 MCRAE ADDN 011-146-012-000 COM 898.98 899.00 50.0 0.16 0.0 L 13 BLK 2 MCRAE ADDN 011-146-013-000 COM 898.98 899.00 50.0 0.16 0.0 LOT 14 BLK 2 MCRAE ADDN 011-146-016-000 SFR 231.46 231.46 0.0 0.0 1.0 FR LOTS 8 9 BLK 2 MCRAE ADDN 011-146-017-000 SFR 231.46 231.46 0.0 0.0 1.0 POR LOTS 8 & 9 BLK 2 MCRAE ADDN MOR A-38 011-146-024-000 COM 1,229.86 1,229.87 100.31 0.1943 0.0 L 10 & P L 11 BLK 2 MCRAE ADD 011-146-025-000 COM 726.98 727.00 39.64 0.13 0.0 POR L 11 BLK 2 MCRAE ADDITION 011-146-026-000 MFR 676.48 676.50 150.0 0.4814 0.0 PARCEL 2 MAIN STREET PLAZA APTS OF PARCEL MAP 36-5 011-147-002-000 COM 1,318.84 1,318.85 80.0 0.2296 0.0 FR LOTS 9 10 BLK 1 MCRAE ADDN 011-147-006-000 COM 1,265.78 1,265.79 50.0 0.241 0.0 FR LOT 7 BLK 1 MCRAE ADDN 011-147-007-000 COM 1,821.24 1,821.25 75.0 0.3444 0.0 LOTS 5 6 BLK 1 MCRAE ADDN 011-147-008-000 COM 763.12 763.12 40.0 0.1377 0.0 LOT 4 BLK 1 MCRAE ADDN 011-147-009-000 COM 2,000.42 2,000.44 110.0 0.357 0.0 LOTS 2 3 FR 1 BLK 1 MCRAE ADDN 011-147-010-000 COM 935.54 935.54 0.0 0.2066 0.0 LOT IN RSVL 011-147-011-000 COM 572.44 572.46 30.0 0.1033 0.0 FR LOT 1 BLK 1 MCRAE ADDN 011-147-016-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 1 THE BELVEDERE GG-69 011-147-017-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 2 THE BELVEDERE GG-69 011-147-018-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 3 THE BELVEDERE GG-69 011-147-019-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 4 THE BELVEDERE GG-69 011-147-020-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 5 THE BELVEDERE GG-69 011-147-021-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 6 THE BELVEDERE GG-69 011-147-022-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 7 THE BELVEDERE GG-69 011-147-023-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 8 THE BELVEDERE GG-69 011-147-024-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 9 THE BELVEDERE GG-69 011-147-025-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 10 THE BELVEDERE GG-69 011-147-026-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 11 THE BELVEDERE GG-69 011-147-027-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 12 THE BELVEDERE GG-69 011-147-028-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 13 THE BELVEDERE GG-69 011-147-029-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 14 THE BELVEDERE GG-69 011-147-030-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 15 THE BELVEDERE GG-69 011-147-031-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 16 THE BELVEDERE GG-69 011-147-032-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 17 THE BELVEDERE GG-69 011-147-033-000 SFR 231.46 231.46 0.0 0.0 1.0 LOT 18 THE BELVEDERE GG-69 011-147-034-000 Exempt - - 0.0 0.0 0.0 LOT A THE BELVEDERE GG-69 012-121-001-000 COM 2,039.96 2,039.97 160.0 0.3272 0.0 FR LOTS 11 14 15 16 BLK 38 R 012-121-002-000 COM 1,200.82 1,200.83 140.0 0.1573 0.0 FR L 12 13 BLK 38 RSVL 012-121-003-000 COM 4,839.76 4,839.78 201.0 0.9139 0.0 LOTS BLK 38 RSVL City of Roseville
Historic District Landscape and Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR

PARCEL NUMBER
LAND

USE CHARGE MAXIMUM ASMT
FRONT

FOOTAGE ACRES SF UNITS LEGAL DESCRIPTION
City of Roseville
Historic District Landscape and Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
012-121-007-000 COM 643.16 643.17 81.15 0.0795 0.0 LOT 8 BLK 38 RSVLE 012-121-009-000 COM 534.92 534.93 50.0 0.0796 0.0 POR L 7 BLOCK 38 ROSEVILLE 012-121-011-000 EXE - - 0.0 0.0 0.0 L 1 113 MAIN ST O-70 012-121-012-000 COM 184.00 184.01 26.0 0.0206 0.0 UNIT 1 113 MAIN STREET CONDO 012-121-013-000 COM 146.04 146.05 22.0 0.0153 0.0 UNIT 2 113 MAIN STREET CONDO 012-121-014-000 COM 135.18 135.18 22.0 0.0129 0.0 UNIT 3 113 MAIN STREET CONDO 012-122-001-000 COM 3,253.50 3,253.52 150.0 0.6029 0.0 L 12 THRU 16 RSVLLE 012-122-003-000 COM 2,637.88 2,637.90 208.59 0.4218 0.0 L 5 BLK 21 ROSEVILLE 012-200-004-000 COM 349.98 349.98 31.0 0.0534 0.0 LOT 7 BANK CORNER ADDN 012-200-005-000 COM 349.98 349.98 31.0 0.0534 0.0 LOT 6 BANK CORNER ADDN 012-200-006-000 COM 349.98 349.98 31.0 0.0534 0.0 OWL CLUB FRNSHNGS/FXTRS LOT 5 BANK CORNER ADDN 012-200-007-000 COM 418.08 418.09 16.0 0.08 0.0 POR BANK CORNER SUBD 012-200-008-000 COM 499.84 499.85 55.0 0.068 0.0 L 3 4 BANK CORNER ADDN 012-200-009-000 COM 456.98 456.99 47.0 0.0647 0.0 LOTS 1 2 BANK CORNER ADDN 012-200-010-000 COM 1,023.12 1,023.13 53.0 0.1851 0.0 FR LOTS 9 10 11 12 BLK 22 RSVL 012-200-011-000 COM 1,388.54 1,388.55 107.5 0.2238 0.0 LOT 8 FR 7 BLK 22 RSVLE 012-200-012-000 COM 1,049.56 1,049.58 55.0 0.1894 0.0 FR LOTS 6 7 BLK 22 RSVLE 012-200-013-000 COM 763.12 763.12 40.0 0.1377 0.0 FR LOTS 5 6 BLK 22 RSVLE 012-200-026-000 COM 104.60 104.60 0.0 0.0231 0.0 FR L 12 BLK 22 RSVLE 012-200-027-000 COM 420.62 420.63 31.0 0.069 0.0 FR L 12 BLK 22 L 8 BANK C 012-200-030-000 COM 414.92 414.93 50.0 0.0531 0.0 POR LOT 13 BLK 22 ROSEVILLE 012-200-032-000 MFR 1,421.36 1,421.38 281.68 1.0374 0.0 1.32 AC PAR 1 PM 36-66 Summary Fields Value
ACTIVE PARCELS 62
LEVIED PARCELS 60
CHARGE $44,812.42
MAXIMUM ASMT $44,812.91
FRONT FEET 2,974.87
ACRES 8.7909
SF UNITS 21
Willdan Financial Services Page 2 of 2
1 RESOLUTION NO. 25-109

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY OF

ASSESSMENTS FOR THE INFILL AREA LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2025/2026, PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Infill Area Landscaping and Lighting District and annexed territory therein (hereafter referred to as the “District”) and annexed territory therein pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”), that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance and services relating to landscaping, all appurtenant facilities and operations related thereto; and, WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”) for the purpose of assisting with the establishment of the assessments, the annexation of territory, and to prepare and file an Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act, and in accordance with the California Constitution, Articles XIIIC and XIIID;

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE INFILL AREA LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 Engineer’s Report: The City Council hereby orders the Engineer to prepare and file with the City Clerk the Engineer’s Report concerning the levy of assessments for the District in accordance with Chapter 3, Section 22622 of the Act.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: maintenance and operation of and the furnishing of services, materials and/or improvements for the landscape and lighting areas adjacent to property within the Pheasant Run, Cirby Oaks II and Reuter Ranch subdivisions, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.
2 RESOLUTION NO. 25-109
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
,
City Clerk
City of Roseville
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-110

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

FOR THE INFILL AREA LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Infill Area Landscaping and Lighting District (hereafter referred to as the “District”), and initiated proceedings for Fiscal Year 2025/2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance, operation and servicing of all improvements and facilities related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services for the purpose of assisting with the Annual Levy of the District, and to prepare and file a report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE INFILL AREA LANDSCAPING AND LIGHTING DISTRICT, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS:

Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay for the annual costs of the improvements.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: maintenance and operation of and the furnishing of services, materials or improvements for the landscape and lighting areas, including turf, ground cover, shrubs and trees, irrigation systems, drainage systems, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements. 2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District and any annexations thereto. The District includes the parcels within the areas known as the Pheasant Run, Cirby OaksII and Reuter Ranch subdivisions. The District is known and designated as:
“Infill Area Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates.

Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.

Section 6 Notice: The City Clerk shall give notice of the time and place of the Public Hearing by causing this Resolution to be published once in the local newspaper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 7 Time and Place of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday, May 21, 2025 at 6:00 p.m., or as soon thereafter as feasible in the regular meeting chambers located at 311 Vernon Street, Roseville, California.
3 RESOLUTION NO. 25-110
PASSED, APPROVED, AND ADOPTED THIS DAY OF , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-111

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR PRELIMINARY APPROVAL OF THE ENGINEER’S ANNUAL

LEVY REPORT FOR THE INFILL AREA LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council has, by previous Resolutions, ordered the preparation of an Annual Levy Report (hereafter referred to as the “Engineer’s Report”) for the district known and designated as the Infill Area Landscaping and Lighting District (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and, WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”), for the purpose of assisting with the establishment of the assessments and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act, and in accordance with the requirements of the California Constitution, Articles XIIIC and XIIID; and WHEREAS, there has now been presented to this City Council the Engineer’s Report as required by Chapter 1, Article 4, Section 22566 of said Act; and, WHEREAS, this City Council has carefully examined and reviewed the Engineer’s Report as presented, and is preliminarily satisfied with the District, each and all of the budget items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed within each Zone, as set forth in said Engineer’s Report; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL FOR THE INFILL AREA LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct. 2 Section 2 That the Engineer’s Report, as presented, consists of the following:
a. A Description of Improvements
b. The Annual Budget (Costs and Expenses of Maintenance, Services, Operations and District Administration)
c. The Assessment Roll containing the Fiscal Year 2025/2026 Levy for each Assessor Parcel within the District
Section 3 The Engineer’s Report is hereby approved on a preliminary basis, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 4 That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Engineer’sReport. 3 RESOLUTION NO. 25-111
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
City of Roseville

Infill Area
Landscaping and Lighting District
FY 2025/26 ENGINEER’S ANNUAL LEVY REPORT

Intent Meeting: April 16, 2025
Public Hearing: May 21, 2025

ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Rates and Charges for the:

Infill Area
Landscaping and Lighting District
City of Roseville
Placer County, State of California
This Report describes the District and any relevant zones therein, including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/26 as they existed at the time of the passage of the Resolution of Intention.

Reference is hereby made to the Placer County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of _________, 2025
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Roseville
By: ________________________________
Mickey Ashley
Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888
DRAFT – FOR DISCUSSION PURPOSES ONLY

TABLE OF CONTENTS
I. OVERVIEW ...................................................................................................1 A. INTRODUCTION......................................................................................1 B. COMPLIANCE WITH CURRENT LEGISLATION.....................................2 C. DESCRIPTION OF DISTRICT BOUNDARIES.........................................2 D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT .............................3 E. DESCRIPTION OF IMPROVEMENTS AND BENEFITS..........................4 II. METHOD OF APPORTIONMENT ..................................................................6 A. GENERAL ................................................................................................6 B. SPECIAL BENEFIT ANALYSIS................................................................6 C. RATE AND METHOD OF APPORTIONMENT.........................................8 III. DISTRICT BUDGET ......................................................................................9 A. FY 2025/26 BUDGET...............................................................................9 B. FY 2025/26 ASSESSMENT RATES .....................................................10 C. FY 2025/26 FUND BALANCE INFORMATION .....................................10 D. DESCRIPTION OF BUDGET ITEMS ....................................................10 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN ......15 APPENDIX A – DISTRICT BOUNDARY MAPS .....................................................16 APPENDIX B — FY 2025/26 ASSESSMENT ROLL ..............................................20 DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Infill Area Landscaping and Lighting District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Roseville (“City”) annually levies and collects special assessments in order to maintain the improvements within the City’s existing Infill Area Landscaping and Lighting District (“District”). The District was formed and levies annual assessments pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “Act”).

The Engineer’s Report (“Report”) describes the District, any new annexations, changes to the District, and the proposed assessments for the period of July 1, 2025 through June 30, 2026 (hereafter “Fiscal Year” or “FY 2025/26”). The special benefit assessments are based on historical and estimated costs to maintain the District improvements. These assessments, which provide a direct and special benefit to properties within the District, will provide funding for the operation and maintenance of District improvements.

The District consists of three (3) zones of benefit, Zones A, B and C (individually the “Zone” and collectively the “Zones”). The improvements that benefit properties within each Zone and the costs to maintain and service those improvements are identified and budgeted separately by Zone. The total cost of landscape maintenance within a Zone is equitably spread among only the benefiting parcels.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the County of Placer (“County”) Assessor. The County Auditor-Controller (“Auditor-Controller”) uses Assessor’s Parcel Numbers and specific tax code accounts, to identify on the County’s tax roll, properties assessed for special district benefit assessments.

Following approval of the Report, the Roseville City Council (the “City Council”) will by resolution, order the improvements to be made, if any, and confirm the levy and collection of assessments pursuant to the Act. The assessment rates and method of apportionment described in this Report, as approved, or modified by the City Council, define the assessments to be applied to each parcel within the District and respective Zones for FY 2025/26. The assessments as approved will be submitted to the Placer County Auditor-Controller to be included on the FY 2025/26 property tax roll for each parcel.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 2 If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the Auditor-Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rates approved by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
All assessments described in this Report and approved by the City Council are prepared in accordance with the Act and are in compliance with the substantive and procedural requirements of the California State Constitution Articles XIIIC and XIIID (“Articles XIIIC and XIIID”) and the provisions of the Proposition 218 Omnibus Implementation Act [Government Code Section 53750 and following] (the “Implementation Act”). Articles XIIIC and XIIID and the Implementation Act collectively are hereinafter referred to as “Proposition 218”.

Pursuant to the California Constitution Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the City determined that all improvements and the annual assessments originally established for the District were part of the conditions of property development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5(b), all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessment amounts (the maximum assessment rates of Zones A, B, & C identified in this Report) are exempt from the procedural requirements Article XIIID Section 4, provided the assessments are not increased above these previously approved maximum assessment rates.

The District and all Zones therein have been formed pursuant to the Act. Pursuant to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the Act.

C. DESCRIPTION OF DISTRICT BOUNDARIES
The three Zones within the District are comprised of three non-contiguous residential subdivisions, namely Pheasant Run, Cirby Oaks II and Reuter Ranch, are located in the southern portion of the City and are within the boundaries of the City’s “Infill Planning Area.” A general depiction of the boundaries of each Zone can be found in Appendix A of this Report.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 3 D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to a proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the Report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting, and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 4 • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

E. DESCRIPTION OF IMPROVEMENTS AND BENEFITS
This District, by special benefit assessments, provides funding for the maintenance and operation of certain landscaping improvements located within the public rightsof-way and dedicated easements:

The District provides all services necessary to maintain the landscaped corridors adjacent to the privately-owned parcels comprising the three subdivisions.

Improvements include shrubs, trees, and other landscaping vegetation, as well as irrigation controllers, automatic valves, and irrigation systems. Services provided include all necessary services, operations, and maintenance required in keeping the improvements in a healthy, vigorous condition and in proper working order.

The District encompasses three subdivisions, each of which is located in a separate Zone. The Zones have specific improvements and costs associated with those improvements that benefit the parcels within each respective Zone. The total cost of landscape maintenance within a Zone is equitably spread among only the benefiting parcels within the Zone and only parcels that receive a Special Benefit from the improvements are assessed.

The specific locations of the improvements within each Zone of the District are described as follows:

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FY 2025/26 Infill Area Landscaping and Lighting District Page 5 Zone A – Pheasant Run
Maintenance of 6,880 square feet of landscaping and related improvements within the Pheasant Run subdivision.

Zone B – Cirby Oaks
Maintenance of 7,447 square feet of landscaping and related improvements within the Cirby Oaks II subdivision.

Zone C – Reuter Ranch
Maintenance of 24,700 square feet of landscaping and related improvements within the Reuter Ranch subdivision. A larger amount of landscaping benefits the properties within Reuter Ranch and typically results in a larger per parcel assessment for these properties as compared to Zones A and B.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 6 II. METHOD OF APPORTIONMENT
A. GENERAL
The Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping, and appurtenant facilities.

The Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“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 formula used for calculating assessments in each Zone of the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

B. SPECIAL BENEFIT ANALYSIS
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a Special Benefit from a proposed public improvement or property-related service;”
Article XIIID Section 2i defines Special Benefit as follows:
“Special Benefit” means a particular and distinct benefit 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.” Article XIIID Section 4a defines proportional Special Benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a Special Benefit conferred upon them and upon which an assessment will be imposed. The proportionate Special Benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Infill Area Landscaping and Lighting District Page 7 assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional Special Benefit conferred on that parcel.” These improvements will directly benefit the parcels to be assessed within the District. The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by District will be used solely for such purposes.

Each of the proposed improvements; the associated costs and assessments have been reviewed, identified, and allocated based on Special Benefit pursuant to the Act. All improvements associated with the Zones were necessary and required through the conditions of property development. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are of direct and Special Benefit to the properties.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within each Zone receives a Special Benefit from the improvements. The desirability and security of properties is enhanced by wellmaintained landscaping in close proximity to those properties.

The special benefits associated with all landscaping improvements are specifically:
• Enhanced desirability of properties through association with the improvements.
• Improved aesthetic appeal of properties providing a positive representation of the area and properties.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention.
• Increased sense of pride in ownership of property within the Zones resulting from well-maintained improvements associated with the properties. • Enhanced quality of life through well-maintained green belts and landscaped areas.
• Reduced criminal activity and property-related crimes (especially vandalism) against properties in the Zones through well-maintained surroundings and amenities including abatement of graffiti. • Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation, and attenuating noise.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 8 All of the preceding special benefits allowed the property to be developed for the enjoyment of the property owners and contribute to a specific enhancement and desirability of each of the assessed parcels within the Zones.

The improvements are for Special Benefit, enhancement, and use of properties within the Zones. Although the improvements include public easements, rights-ofway, streets, and other amenities available or visible to the public at large, the construction and installation of these improvements are only necessary for the development of properties within the Zones and are not required nor necessarily desired by any properties or developments outside the Zone’s boundaries.

Therefore, any public access or use of the improvements by others is incidental and there is no measurable general benefit to properties outside the Zones or to the public at large.

C. RATE AND METHOD OF APPORTIONMENT
Pursuant to the Act, the costs of each Zone of the District must be spread to each parcel based upon a benefit formula. Each assessable parcel in the District receives a direct and Special Benefit from the improvements in the Zone. This direct and Special Benefit was determined to be equal for all dwelling units within each Zone; costs for each Zone shall be calculated separately within each respective Zone. Each single-family residence is equal to one dwelling unit (unit) and the formula used to arrive at each parcel’s annual assessment is described below. Public parcels lying within the landscape corridors are considered to receive no benefit from the improvements and are therefore not assessed.

Costs associated with each Zone are to be charged only to assessable parcels within the respective Zone as follows:

Balance to Levy in Zone
= Assessment Per Unit in Zone Total Units in Zone

The Maximum Annual Assessment Rates are not to exceed $193.32 per unit for Zone A and $200.00 per unit for Zones B and C.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 9 III. DISTRICT BUDGET
A. FY 2025/26 BUDGET
Fund balance information for each Zone is reported in Section C on the following page.

Total balance to levy for the District is $30,983.04.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 10 B. FY 2025/26 ASSESSMENT RATES
C. FY 2025/26 FUND BALANCE INFORMATION
D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET:

DIRECT COSTS
Contract Maintenance - Landscaping - Includes all regularly scheduled contract labor, materials, supplies, and equipment required to properly maintain and ensure the satisfactory condition or maintenance of all landscaping corridors, street medians, entryways, irrigation, and related drainage systems as well as maintenance of appurtenant facilities (the “improvements”).

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FY 2025/26 Infill Area Landscaping and Lighting District Page 11 Repair & Maintenance – Landscaping - This line item includes repairs that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc. If zero, this line item may not be shown in the budget.

Repair & Maintenance – Tree Work - This line item includes annual costs for tree maintenance not included in the annual contract maintenance portion of the budget. If zero, this line item may not be shown in the budget.

Utilities - The furnishing of water and electricity required for the operation and maintenance of the improvements.

Utilities Telecom – connectivity services required for the operation of certain improvements.

Rehab Reserve Expenditures – Non-Routine Tree Work – Expected costs to maintain trees other than costs of annual repair and maintenance. If zero, this line item may not be shown in the budget.

Rehab Reserve Project Expenditures – Expected costs for installation, replacement, or planned upgrades of District improvements for the current year that were previously funded or accumulated in the Rehabilitation Reserve. The Rehabilitation Reserve is used to accumulate funds for costs associated with the future rehabilitation or replacement of District improvements that cannot be conveniently raised from a single year’s assessment. If zero, this line item may not be shown in the budget.

ADMINISTRATION COSTS
City Administration – Estimated costs incurred by the City’s Finance Department and other Departments in preparing the annual budget for the Report, together with other financial information required to determine the annual assessment. These costs would also include the preparation, posting and publishing of public notices required for City Council action relating to the District, as well as costs to perform legal review of documents.

Contract Administration – Park’s Dept – Estimated Costs of Park and Recreation Department staff to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

County Auditor Fees - A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

Consulting and Professional Services – Includes the costs and expenses of contracting with various professionals to provide legal, engineering and district DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Infill Area Landscaping and Lighting District Page 12 administration services directly related to the District, including the calculation of the annual assessment amounts and the preparation of the Report and any out-ofpocket costs related to district administration.

Public Hearing Publishing Costs –Includes the out-of-pocket costs to publish public notices required for City Council action relating to the District.

Total Direct and Administration Costs – The total expected costs of the District.

BUDGET ADJUSTMENTS
Replenishment/(Use) of Operating Reserve – A “Replenishment” increases the levy in order to replenish the Operating Reserve. On the other hand, a “Use” of the Operating Reserve decreases the levy by drawing funds from the Operating Reserve for current year expenditures. If zero, this line item may not be shown in the budget. Further information regarding the function of the Operating Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Contribution for / (Use of) Rehab Reserve — A “Contribution” increases the levy in order to generate funding for the Rehabilitation Reserve. This reserve allows for the accumulation of funds for possible rehabilitation projects or replacements in future years. On the other hand, a “Use of” the Rehabilitation Reserve provides current year funding of rehabilitation projects or replacements from available funds within the Rehabilitation Reserve. If zero, this line item may not be shown in the budget. Further information regarding the function of the Rehabilitation Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Rounding Adjustment – The necessary rounding adjustment(s) due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

BALANCE TO LEVY - This is the total amount to be levied and collected through assessments for the current Fiscal Year for each Zone. The Balance to Levy represents the sum of the total District costs together with any applicable adjustments to the budget as described above.

ASSESSMENT RATES:

Number of Assessable Units - The total number of residential units that are expected to be assessed. Non-assessable lots or parcels include governmentowned land, public utility-owned property, land principally encumbered by public rights-of-way or easements, common areas, and/or parcels within the boundaries of the District currently do not benefit from the improvements and are therefore not assessed.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 13 Applied Assessment Rate per Unit - The per unit assessment rates to be applied to the non-exempt parcels within the District for the current Fiscal Year.

Maximum Assessment Rate per Unit - The per unit maximum assessment rates for the current Fiscal Year.

Potential Maximum Assessment Per Zone – The total amount that can be assessed against all parcels within each Zone for the current Fiscal Year based upon the expected number of units to be assessed.

FUND BALANCE INFORMATION:

OPERATING RESERVE
Beginning Operating Reserve Balance 7-1-2025 (est.) - The anticipated beginning balance of cash and receivables net of any unpaid prior year obligations for each Zone. These beginning balances shall be used to fund each Zone’s expenditures from July 1, 2025 to December 31, 2025, as the Operating Reserve is required to compensate for the approximate six-month delay between the start of the District’s Fiscal Year and the receipt of the collections from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

Replenish from FY 2025/26 Levy – This amount is added to the FY 2025/26 levy in order to replenish the Operating Reserve. Due to the six-month delay from the District’s receipt of assessment collections, the Operating Reserve balance shall be sufficiently funded to provide for expenditures from the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Expenses – The amount of the Operating Reserve to be used to fund FY 2025/26 expenses. Portions of the Operating Reserve may be slated for current year expenditures in order to reduce the Ending Operating Reserve Balance to an amount no greater than the expected District costs for the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Rehab Reserve — The amount of Operating Reserve money to be transferred to or from the Rehabilitation Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same Zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 14 Ending Operating Reserve Balance 6-30-2026 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2026. The size of each Zone’s Operating Reserve is limited by Streets and Highways Code 22569 which states that an Operating Reserve shall not exceed the estimated costs of maintenance, service and incidental expenses from the first day of the fiscal year (July 1) to the date that the Agency expects to receive the first apportionment of collections from the County, which is estimated to be December 31. Therefore, each Zone may retain an Operating Reserve amounting to the District’s first six-months of expenses in order to meet ongoing obligations until the first collections are received from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

REHABILITATION RESERVE
Beginning Rehab Reserve Balance 7-1-2025 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2025. Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

Collect from FY 2025/26 Levy — This amount is added to the FY 2025/26 levy to accumulate funding for future year rehabilitation projects, replacements, restorations, or upgrades of District improvements. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Rehab Projects – The amount of Rehabilitation Reserve money expected to be transferred out of the Rehabilitation Reserve to fund the costs of installation, replacement, or planned upgrades of District improvements in FY 2025/26. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Operating Reserve — The amount of Rehabilitation Reserve moneys to be transferred to or from the Operating Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same Zone’s Operating Reserve, at the discretion of the Parks and Recreation Department, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6-30-2026 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2026. These funds shall be used to provide for future year rehabilitation projects, replacements, restorations, or upgrades of District improvements which cannot be conveniently raised from a single year’s assessment.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 15 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN
Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

The Report provides a five-year Capital Improvement Plan (“CIP”) which shows projected expenditures by Zone related to the rehabilitation, restoration and/or replacement of District improvements, and other allowable costs. The Current Fiscal Year CIP is shown in the preceding Budget Section A. The projected CIP costs for the remaining four years are shown in the table below.

Zone A
Zone B
Zone C
Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same Zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 16 APPENDIX A – DISTRICT BOUNDARY MAPS
The Assessment Diagrams for the District have previously been submitted to the City Clerk in the format required under the Act and are, by reference, made part of this Report. The boundary maps are available for inspection at the office of the City Clerk during normal business hours.

For general reference purposes, a rendering of the District and Zone Boundaries are presented herein.

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FY 2025/26 Infill Area Landscaping and Lighting District Page 17 DRAFT – FOR DISCUSSION PURPOSES ONLY
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FY 2025/26 Infill Area Landscaping and Lighting District Page 20 APPENDIX B — FY 2025/26 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Placer County Assessor's map for the year in which this Report is prepared.

A listing of parcels to be assessed within this District, along with the proposed assessment amounts, may be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; small parcels vacated by the County, bifurcated lots, and other property that cannot be developed, excepting common area parcels.

These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempt from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2025/26. The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the FY 2025/26 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
NO OF

UNITS LEGAL DESCRIPTION
469-370-001-000 A 193.32 193.32 1.0 LOT 1 PHEASANT RUN MOR T-20 469-370-002-000 A 193.32 193.32 1.0 LOT 2 PHEASANT RUN MOR T-20 469-370-003-000 A 193.32 193.32 1.0 LOT 3 PHEASANT RUN MOR T-20 469-370-004-000 A 193.32 193.32 1.0 LOT 4 PHEASANT RUN MOR T-20 469-370-005-000 A 193.32 193.32 1.0 LOT 5 PHEASANT RUN MOR T-20 469-370-006-000 A 193.32 193.32 1.0 LOT 6 PHEASANT RUN MOR T-20 469-370-007-000 A 193.32 193.32 1.0 LOT 7 PHEASANT RUN MOR T-20 469-370-008-000 A 193.32 193.32 1.0 LOT 8 PHEASANT RUN MOR T-20 469-370-009-000 A 193.32 193.32 1.0 LOT 9 PHEASANT RUN MOR T-20 469-370-010-000 A 193.32 193.32 1.0 LOT 10 PHEASANT RUN MOR T-20 469-370-011-000 A 193.32 193.32 1.0 LOT 11 PHEASANT RUN MOR T-20 469-370-012-000 A 193.32 193.32 1.0 LOT 12 PHEASANT RUN MOR T-20 469-370-013-000 A 193.32 193.32 1.0 LOT 13 PHEASANT RUN MOR T-20 469-370-014-000 A 193.32 193.32 1.0 LOT 14 PHEASANT RUN MOR T-20 469-370-015-000 A 193.32 193.32 1.0 LOT 15 PHEASANT RUN MOR T-20 469-370-016-000 A 193.32 193.32 1.0 LOT 16 PHEASANT RUN MOR T-20 469-370-017-000 A 193.32 193.32 1.0 LOT 17 PHEASANT RUN MOR T-20 469-370-018-000 A 193.32 193.32 1.0 LOT 18 PHEASANT RUN MOR T-20 469-370-019-000 A 193.32 193.32 1.0 LOT 19 PHEASANT RUN MOR T-20 469-370-020-000 A 193.32 193.32 1.0 LOT 20 PHEASANT RUN MOR T-20 469-370-021-000 A 193.32 193.32 1.0 LOT 21 PHEASANT RUN MOR T-20 469-370-022-000 A 193.32 193.32 1.0 LOT 22 PHEASANT RUN MOR T-20 469-370-023-000 A 193.32 193.32 1.0 LOT 23 PHEASANT RUN MOR T-20 469-370-024-000 A 193.32 193.32 1.0 LOT 24 PHEASANT RUN MOR T-20 469-370-025-000 A 193.32 193.32 1.0 LOT 25 PHEASANT RUN MOR T-20 469-370-026-000 A 193.32 193.32 1.0 LOT 26 PHEASANT RUN MOR T-20 469-370-027-000 A 193.32 193.32 1.0 LOT 27 PHEASANT RUN MOR T-20 469-370-028-000 A 193.32 193.32 1.0 LOT 28 PHEASANT RUN MOR T-20 469-370-029-000 A 193.32 193.32 1.0 LOT 29 PHEASANT RUN MOR T-20 469-370-030-000 A 193.32 193.32 1.0 LOT 30 PHEASANT RUN MOR T-20 469-370-031-000 A 193.32 193.32 1.0 LOT 31 PHEASANT RUN MOR T-20 469-370-032-000 A 193.32 193.32 1.0 LOT 32 PHEASANT RUN MOR T-20 469-370-033-000 A 193.32 193.32 1.0 LOT 33 PHEASANT RUN MOR T-20 469-370-034-000 A 193.32 193.32 1.0 LOT 34 PHEASANT RUN MOR T-20 469-370-035-000 A 193.32 193.32 1.0 LOT 35 PHEASANT RUN MOR T-20 469-370-036-000 A 193.32 193.32 1.0 LOT 36 PHEASANT RUN MOR T-20 469-370-037-000 A 193.32 193.32 1.0 LOT 37 PHEASANT RUN MOR T-20 469-370-038-000 A 193.32 193.32 1.0 LOT 38 PHEASANT RUN MOR T-20 469-370-039-000 A 193.32 193.32 1.0 LOT 39 PHEASANT RUN MOR T-20 469-370-040-000 A 193.32 193.32 1.0 LOT 40 PHEASANT RUN MOR T-20 471-150-018-000 C 200.00 200.00 1.0 LOT 34 REUTER RANCH PH 1 471-150-019-000 C 200.00 200.00 1.0 LOT 35 REUTER RANCH PH 1 471-150-020-000 C 200.00 200.00 1.0 LOT 36 REUTER RANCH PH 1 471-150-021-000 C 200.00 200.00 1.0 LOT 41 REUTER RANCH PH 1 471-320-001-000 C 200.00 200.00 1.0 LOT 1 REUTER RANCH UNIT 1 PH 2 U-68 471-320-002-000 C 200.00 200.00 1.0 LOT 2 REUTER RANCH UNIT 1 PH 2 U-68 471-320-003-000 C 200.00 200.00 1.0 LOT 3 REUTER RANCH UNIT 1 PH 2 U-68 471-320-004-000 C 200.00 200.00 1.0 LOT 4 REUTER RANCH UNIT 1 PH 2 U-68 471-320-005-000 C 200.00 200.00 1.0 LOT 5 REUTER RANCH UNIT 1 PH 2 471-320-006-000 C 200.00 200.00 1.0 LOT 6 REUTER RANCH UNIT 1 PH 2 471-320-007-000 C 200.00 200.00 1.0 LOT 7 REUTER RANCH UNIT 1 PH 2 U-68 471-320-008-000 C 200.00 200.00 1.0 LOT 8 REUTER RANCH UNIT 1 PH 2 U-68 471-320-009-000 C 200.00 200.00 1.0 LOT 9 REUTER RANCH UNIT 1 PH 2 U-68 471-320-010-000 C 200.00 200.00 1.0 LOT 10 REUTER RANCH UNIT 1 PH 2 471-320-011-000 C 200.00 200.00 1.0 LOT 11 REUTER RANCH UNIT 1 PH 2 471-320-012-000 C 200.00 200.00 1.0 LOT 12 REUTER RANCH UNIT 1 PH 2 U-68 City of Roseville
Infill Area Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 5

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
NO OF

UNITS LEGAL DESCRIPTION
City of Roseville
Infill Area Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
471-320-013-000 C 200.00 200.00 1.0 LOT 13 REUTER RANCH UNIT 1 PH 2 471-320-014-000 C 200.00 200.00 1.0 LOT 14 REUTER RANCH UNIT 1 PH 2 471-320-015-000 C 200.00 200.00 1.0 LOT 15 REUTER RANCH UNIT 1 PH 2 U-68 471-320-016-000 C 200.00 200.00 1.0 LOT 16 REUTER RANCH UNIT 1 PH 2 471-320-017-000 C 200.00 200.00 1.0 LOT 17 REUTER RANCH UNIT 1 PH 2 471-320-018-000 C 200.00 200.00 1.0 LOT 18 REUTER RANCH UNIT 1 PH 2 471-320-019-000 C 200.00 200.00 1.0 LOT 19 REUTER RANCH UNIT 1 PH 2 471-320-020-000 C 200.00 200.00 1.0 LOT 20 REUTER RANCH UNIT 1 PH 2 U-68 471-320-021-000 C 200.00 200.00 1.0 LOT 21 REUTER RANCH UNIT 1 PH 2 471-320-022-000 C 200.00 200.00 1.0 LOT 22 REUTER RANCH UNIT 1 PH 2 471-320-023-000 C 200.00 200.00 1.0 LOT 23 REUTER RANCH UNIT 1 PH 2 471-320-024-000 C 200.00 200.00 1.0 LOT 24 REUTER RANCH UNIT 1 PH 2 471-320-025-000 C 200.00 200.00 1.0 LOT 25 REUTER RANCH UNIT 1 PH 2 471-320-026-000 C 200.00 200.00 1.0 LOT 26 REUTER RANCH UNIT 1 PH 2 U-68 471-320-027-000 C 200.00 200.00 1.0 LOT 27 REUTER RANCH UNIT 1 PH 2 U-68 471-320-028-000 C 200.00 200.00 1.0 LOT 28 REUTER RANCH UNIT 1 PH 2 471-320-029-000 C 200.00 200.00 1.0 LOT 29 REUTER RANCH UNIT 1 PH 2 471-320-030-000 C 200.00 200.00 1.0 LOT 30 REUTER RANCH UNIT 1 PH 2 471-320-031-000 C 200.00 200.00 1.0 LOT 31 REUTER RANCH UNIT 1 PH 2 471-320-032-000 C 200.00 200.00 1.0 LOT 32 REUTER RANCH UNIT 1 PH 2 471-320-033-000 C 200.00 200.00 1.0 LOT 33 REUTER RANCH UNIT 1 PH 2 U-68 471-330-001-000 C 200.00 200.00 1.0 LOT 37 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-002-000 C 200.00 200.00 1.0 LOT 38 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-003-000 C 200.00 200.00 1.0 LOT 39 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-004-000 C 200.00 200.00 1.0 LOT 40 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-005-000 C 200.00 200.00 1.0 LOT 42 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-006-000 C 200.00 200.00 1.0 LOT 43 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-007-000 C 200.00 200.00 1.0 LOT 44 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-008-000 C 200.00 200.00 1.0 LOT 45 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-009-000 C 200.00 200.00 1.0 LOT 46 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-010-000 C 200.00 200.00 1.0 LOT 47 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-011-000 C 200.00 200.00 1.0 LOT 48 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-012-000 C 200.00 200.00 1.0 LOT 49 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-013-000 C 200.00 200.00 1.0 LOT 50 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-014-000 C 200.00 200.00 1.0 LOT 51 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-015-000 C 200.00 200.00 1.0 LOT 52 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-016-000 C 200.00 200.00 1.0 LOT 53 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-017-000 C 200.00 200.00 1.0 LOT 54 REUTER RANCH UNIT 1 PH 3 MOR BK V 471-330-018-000 C 200.00 200.00 1.0 LOT 55 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-019-000 C 200.00 200.00 1.0 LOT 56 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-020-000 C 200.00 200.00 1.0 LOT 57 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-021-000 C 200.00 200.00 1.0 LOT 58 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-022-000 C 200.00 200.00 1.0 LOT 59 REUTER RANCH UNIT 1 PH 3 MOR BK V 471-330-023-000 C 200.00 200.00 1.0 LOT 60 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-024-000 C 200.00 200.00 1.0 LOT 61 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-025-000 C 200.00 200.00 1.0 LOT 62 REUTER RANCH UNIT 1 PH 3 MOR BK V 471-330-026-000 C 200.00 200.00 1.0 LOT 63 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-027-000 C 200.00 200.00 1.0 LOT 64 REUTER RANCH UNIT 1 PH 3 MOR BK V 471-330-028-000 C 200.00 200.00 1.0 LOT 65 REUTER RANCH UNIT 1 PH 3 MOR V-66 471-330-029-000 C 200.00 200.00 1.0 LOT 66 REUTER RANCH UNIT 1 PH 3 MOR BK V 472-420-001-000 B 86.64 200.00 1.0 LOT 1 CIRBY OAKS II T-57 472-420-002-000 B 86.64 200.00 1.0 LOT 2 CIRBY OAKS II T-57 472-420-003-000 B 86.64 200.00 1.0 LOT 3 CIRBY OAKS II T-57 472-420-004-000 B 86.64 200.00 1.0 LOT 4 CIRBY OAKS II T-57 472-420-005-000 B 86.64 200.00 1.0 LOT 5 CIRBY OAKS II T-57 472-420-006-000 B 86.64 200.00 1.0 LOT 6 CIRBY OAKS II T-57 Willdan Financial Services Page 2 of 5

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
NO OF

UNITS LEGAL DESCRIPTION
City of Roseville
Infill Area Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
472-420-007-000 B 86.64 200.00 1.0 LOT 7 CIRBY OAKS II T-57 472-420-008-000 B 86.64 200.00 1.0 LOT 8 CIRBY OAKS II T-57 472-420-009-000 B 86.64 200.00 1.0 LOT 9 CIRBY OAKS II T-57 472-420-010-000 B 86.64 200.00 1.0 LOT 10 CIRBY OAKS II T-57 472-420-011-000 B 86.64 200.00 1.0 LOT 11 CIRBY OAKS II T-57 472-420-012-000 B 86.64 200.00 1.0 LOT 12 CIRBY OAKS II T-57 472-420-013-000 B 86.64 200.00 1.0 LOT 13 CIRBY OAKS II T-57 472-420-014-000 B 86.64 200.00 1.0 LOT 14 CIRBY OAKS II T-57 472-420-015-000 B 86.64 200.00 1.0 LOT 15 CIRBY OAKS II T-57 472-420-016-000 B 86.64 200.00 1.0 LOT 16 CIRBY OAKS II T-57 472-420-017-000 B 86.64 200.00 1.0 LOT 34 CIRBY OAKS II T-57 472-420-018-000 B 86.64 200.00 1.0 LOT 35 CIRBY OAKS II T-57 472-420-019-000 B 86.64 200.00 1.0 LOT 36 CIRBY OAKS II T-57 472-420-020-000 B 86.64 200.00 1.0 LOT 37 CIRBY OAKS II T-57 472-420-021-000 B 86.64 200.00 1.0 LOT 38 CIRBY OAKS II T-57 472-420-022-000 B 86.64 200.00 1.0 LOT 39 CIRBY OAKS II T-57 472-420-023-000 B 86.64 200.00 1.0 LOT 40 CIRBY OAKS II T-57 472-420-024-000 B 86.64 200.00 1.0 LOT 41 CIRBY OAKS II T-57 472-420-025-000 B 86.64 200.00 1.0 LOT 42 CIRBY OAKS II T-57 472-420-026-000 B 86.64 200.00 1.0 LOT 43 CIRBY OAKS II T-57 472-420-027-000 B 86.64 200.00 1.0 LOT 44 CIRBY OAKS II T-57 472-420-028-000 B 86.64 200.00 1.0 LOT 45 CIRBY OAKS II T-57 472-420-029-000 B 86.64 200.00 1.0 LOT 46 CIRBY OAKS II T-57 472-420-030-000 B 86.64 200.00 1.0 LOT 47 CIRBY OAKS II T-57 472-420-031-000 B 86.64 200.00 1.0 LOT 48 CIRBY OAKS II T-57 472-420-032-000 B 86.64 200.00 1.0 LOT 49 CIRBY OAKS II T-57 472-420-033-000 B 86.64 200.00 1.0 LOT 50 CIRBY OAKS II T-57 472-420-034-000 B 86.64 200.00 1.0 LOT 51 CIRBY OAKS II T-57 472-420-035-000 B 86.64 200.00 1.0 LOT 52 CIRBY OAKS II T-57 472-420-036-000 B 86.64 200.00 1.0 LOT 53 CIRBY OAKS II T-57 472-420-037-000 B 86.64 200.00 1.0 LOT 54 CIRBY OAKS II T-57 472-420-038-000 B 86.64 200.00 1.0 LOT 101 CIRBY OAKS II T-57 472-420-039-000 B 86.64 200.00 1.0 LOT 102 CIRBY OAKS II T-57 472-420-040-000 B 86.64 200.00 1.0 LOT 103 CIRBY OAKS II T-57 472-420-041-000 B 86.64 200.00 1.0 LOT 104 CIRBY OAKS II T-57 472-420-042-000 B 86.64 200.00 1.0 LOT 105 CIRBY OAKS II T-57 472-420-043-000 B 86.64 200.00 1.0 LOT 106 CIRBY OAKS II T-57 472-420-044-000 B 86.64 200.00 1.0 LOT 107 CIRBY OAKS II T-57 472-420-045-000 B 86.64 200.00 1.0 LOT 108 CIRBY OAKS II T-57 472-420-046-000 B 86.64 200.00 1.0 LOT 109 CIRBY OAKS II T-57 472-420-047-000 B 86.64 200.00 1.0 LOT 110 CIRBY OAKS II T-57 472-420-048-000 B 86.64 200.00 1.0 LOT 111 CIRBY OAKS II T-57 472-420-049-000 B 86.64 200.00 1.0 LOT 112 CIRBY OAKS II T-57 472-420-050-000 B 86.64 200.00 1.0 LOT 113 CIRBY OAKS II T-57 472-420-051-000 B 86.64 200.00 1.0 LOT 114 CIRBY OAKS II T-57 472-420-052-000 B 86.64 200.00 1.0 LOT 115 CIRBY OAKS II T-57 472-420-053-000 B 86.64 200.00 1.0 LOT 116 CIRBY OAKS II T-57 472-430-001-000 B 86.64 200.00 1.0 LOT 17 CIRBY OAKS II T-57 472-430-002-000 B 86.64 200.00 1.0 LOT 18 CIRBY OAKS II T-57 472-430-003-000 B 86.64 200.00 1.0 LOT 19 CIRBY OAKS II T-57 472-430-004-000 B 86.64 200.00 1.0 LOT 20 CIRBY OAKS II T-57 472-430-005-000 B 86.64 200.00 1.0 LOT 21 CIRBY OAKS II T-57 472-430-006-000 B 86.64 200.00 1.0 LOT 22 CIRBY OAKS II T-57 472-430-007-000 B 86.64 200.00 1.0 LOT 23 CIRBY OAKS II T-57 472-430-008-000 B 86.64 200.00 1.0 LOT 24 CIRBY OAKS II T-57 472-430-009-000 B 86.64 200.00 1.0 LOT 25 CIRBY OAKS II T-57 Willdan Financial Services Page 3 of 5

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
NO OF

UNITS LEGAL DESCRIPTION
City of Roseville
Infill Area Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
472-430-010-000 B 86.64 200.00 1.0 LOT 26 CIRBY OAKS II T-57 472-430-011-000 B 86.64 200.00 1.0 LOT 27 CIRBY OAKS II T-57 472-430-012-000 B 86.64 200.00 1.0 LOT 28 CIRBY OAKS II T-57 472-430-013-000 B 86.64 200.00 1.0 LOT 29 CIRBY OAKS II T-57 472-430-014-000 B 86.64 200.00 1.0 LOT 30 CIRBY OAKS II T-57 472-430-015-000 B 86.64 200.00 1.0 LOT 31 CIRBY OAKS II T-57 472-430-016-000 B 86.64 200.00 1.0 LOT 32 CIRBY OAKS II T-57 472-430-017-000 B 86.64 200.00 1.0 LOT 33 CIRBY OAKS II T-57 472-430-018-000 B 86.64 200.00 1.0 LOT 55 CIRBY OAKS II T-57 472-430-019-000 B 86.64 200.00 1.0 LOT 56 CIRBY OAKS II T-57 472-430-020-000 B 86.64 200.00 1.0 LOT 57 CIRBY OAKS II T-57 472-430-021-000 B 86.64 200.00 1.0 LOT 58 CIRBY OAKS II T-57 472-430-022-000 B 86.64 200.00 1.0 LOT 59 CIRBY OAKS II T-57 472-430-023-000 B 86.64 200.00 1.0 LOT 60 CIRBY OAKS II T-57 472-430-024-000 B 86.64 200.00 1.0 LOT 61 CIRBY OAKS II T-57 472-430-025-000 B 86.64 200.00 1.0 LOT 62 CIRBY OAKS II T-57 472-430-026-000 B 86.64 200.00 1.0 LOT 63 CIRBY OAKS II T-57 472-430-027-000 B 86.64 200.00 1.0 LOT 64 CIRBY OAKS II T-57 472-430-028-000 B 86.64 200.00 1.0 LOT 65 CIRBY OAKS II T-57 472-430-029-000 B 86.64 200.00 1.0 LOT 66 CIRBY OAKS II T-57 472-430-030-000 B 86.64 200.00 1.0 LOT 67 CIRBY OAKS II T-57 472-430-031-000 B 86.64 200.00 1.0 LOT 68 CIRBY OAKS II T-57 472-430-032-000 B 86.64 200.00 1.0 LOT 69 CIRBY OAKS II T-57 472-430-033-000 B 86.64 200.00 1.0 LOT 70 CIRBY OAKS II T-57 472-430-034-000 B 86.64 200.00 1.0 LOT 71 CIRBY OAKS II T-57 472-430-035-000 B 86.64 200.00 1.0 LOT 72 CIRBY OAKS II T-57 472-430-036-000 B 86.64 200.00 1.0 LOT 73 CIRBY OAKS II T-57 472-430-037-000 B 86.64 200.00 1.0 LOT 74 CIRBY OAKS II T-57 472-430-038-000 B 86.64 200.00 1.0 LOT 75 CIRBY OAKS II T-57 472-430-039-000 B 86.64 200.00 1.0 LOT 76 CIRBY OAKS II T-57 472-430-040-000 B 86.64 200.00 1.0 LOT 77 CIRBY OAKS II T-57 472-430-041-000 B 86.64 200.00 1.0 LOT 78 CIRBY OAKS II T-57 472-430-042-000 B 86.64 200.00 1.0 LOT 79 CIRBY OAKS II T-57 472-430-043-000 B 86.64 200.00 1.0 LOT 80 CIRBY OAKS II T-57 472-430-044-000 B 86.64 200.00 1.0 LOT 81 CIRBY OAKS II T-57 472-430-045-000 B 86.64 200.00 1.0 LOT 82 CIRBY OAKS II T-57 472-430-046-000 B 86.64 200.00 1.0 LOT 83 CIRBY OAKS II T-57 472-430-047-000 B 86.64 200.00 1.0 LOT 84 CIRBY OAKS II T-57 472-430-048-000 B 86.64 200.00 1.0 LOT 85 CIRBY OAKS II T-57 472-430-049-000 B 86.64 200.00 1.0 LOT 86 CIRBY OAKS II T-57 472-430-050-000 B 86.64 200.00 1.0 LOT 87 CIRBY OAKS II T-57 472-430-051-000 B 86.64 200.00 1.0 LOT 88 CIRBY OAKS II T-57 472-430-052-000 B 86.64 200.00 1.0 LOT 89 CIRBY OAKS II T-57 472-430-053-000 B 86.64 200.00 1.0 LOT 90 CIRBY OAKS II T-57 472-430-054-000 B 86.64 200.00 1.0 LOT 91 CIRBY OAKS II T-57 472-430-055-000 B 86.64 200.00 1.0 LOT 92 CIRBY OAKS II T-57 472-430-056-000 B 86.64 200.00 1.0 LOT 93 CIRBY OAKS II T-57 472-430-057-000 B 86.64 200.00 1.0 LOT 94 CIRBY OAKS II T-57 472-430-058-000 B 86.64 200.00 1.0 LOT 95 CIRBY OAKS II T-57 472-430-059-000 B 86.64 200.00 1.0 LOT 96 CIRBY OAKS II T-57 472-430-060-000 B 86.64 200.00 1.0 LOT 97 CIRBY OAKS II T-57 472-430-061-000 B 86.64 200.00 1.0 LOT 98 CIRBY OAKS II T-57 472-430-062-000 B 86.64 200.00 1.0 LOT 99 CIRBY OAKS II T-57 472-430-063-000 B 86.64 200.00 1.0 LOT 100 CIRBY OAKS II T-57 Willdan Financial Services Page 4 of 5

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
NO OF

UNITS LEGAL DESCRIPTION
City of Roseville
Infill Area Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
Summary Fields Zone A Zone B Zone C Total
ACTIVE PARCELS 40 116 66 222
LEVIED PARCELS 40 116 66 222
CHARGE $7,732.80 $10,050.24 $13,200.00 $30,983.04
MAXIMUM ASMT $7,732.80 $23,200.00 $13,200.00 $44,132.80 NO OF UNITS 40 116 66 222
Willdan Financial Services Page 5 of 5
1 RESOLUTION NO. 25-112

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY OF ASSESSMENTS

FOR THE JOHNSON RANCH LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026, PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF

THE CALIFORNIA STREETS AND HIGHWAYS CODE
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Johnson Ranch Landscaping and Lighting District and annexed territory therein (hereafter referred to as the “District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”), that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance and services of street lighting, landscaping, and all appurtenant facilities and operations related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”) for the purpose of assisting with the establishment of the assessments, the annexation of territory, and to prepare and file an Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act, and in accordance with the California Constitution, Articles XIIIC and XIIID;

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE JOHNSON RANCH LANDSCAPING AND
LIGHTING DISTRICT, AS FOLLOWS:

Section 1 Engineer’s Report: The City Council hereby orders the Engineer to prepare and file with the City Clerk the Engineer’s Report concerning the levy of assessments for the District in accordance with Chapter 3, Section 22622 of the Act.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials and/or improvements for landscape, lighting, open space, floodway, stream course and wetland areas, and other public improvements within the street rightof-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.
2 RESOLUTION NO. 25-112
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-113

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

FOR THE JOHNSON RANCH LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the Johnson Ranch Landscaping and Lighting District (hereafter referred to as the “District”), and initiated proceedings for Fiscal Year 2025/2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance, operation and servicing of all improvements and facilities related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services for the purpose of assisting with the Annual Levy of the District, and to prepare and file a report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE JOHNSON RANCH LANDSCAPING AND
LIGHTING DISTRICT, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS:

Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay for the annual costs of the improvements.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, open space, floodway, stream course and wetland areas, including certain mitigation monitoring activities therein, turf, ground cover, shrubs and trees, irrigation systems and drainage systems, bike trails, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.
2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District and any annexations thereto. The District generally includes the parcels within the area known as the Southeast Roseville Specific Plan. The District is known and designated as “Johnson Ranch Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and applicable annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.

Section 6 Notice: The City Clerk shall give notice of the time and place of the Public Hearing by causing this Resolution to be published once in the local newspaper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 7 Time and Place of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday, May 21, 2025 at 6:00 p.m., or as soon thereafter as feasible in the regular meeting chambers located at 311 Vernon Street, Roseville, California.
3 RESOLUTION NO. 25-113
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-114

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR PRELIMINARY APPROVAL OF THE ENGINEER’S ANNUAL

LEVY REPORT FOR THE JOHNSON RANCH LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council has, by previous Resolutions, ordered the preparation of an Annual Levy Report (hereafter referred to as the “Engineer’s Report”) for the district known and designated as the Johnson Ranch Landscaping and Lighting District (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and,
WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”), for the purpose of assisting with the establishment of the assessments and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act, and in accordance with the requirements of the California Constitution, Articles XIIIC and XIIID; and, WHEREAS, there has now been presented to this City Council the Engineer’s Report as required by Chapter 1, Article 4, Section 22566 of said Act; and, WHEREAS, this City Council has carefully examined and reviewed the Engineer’s Report as presented, and is preliminarily satisfied with the District, each and all of the budget items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed within each Zone, as set forth in said Engineer’s Report; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL FOR THE JOHNSON RANCH LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 That the Engineer’s Report, as presented, consists of the following:
a. A Description of Improvements
b. The Annual Budget (Costs and Expenses of Maintenance, Services, Operations and District Administration)
c. The Assessment Roll containing the Fiscal Year 2025/2026 Levy for each Assessor Parcel within the District
2 Section 3 The Engineer’s Report is hereby approved on a preliminary basis and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 4 That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Engineer’s Report. 3 RESOLUTION NO. 25-114
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
City of Roseville

Johnson Ranch
Landscaping and Lighting District
FY 2025/26 ENGINEER’S ANNUAL LEVY REPORT

Intent Meeting: April 16, 2025
Public Hearing: May 21, 2025

ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Rates and Charges for the:

Johnson Ranch
Landscaping and Lighting District
City of Roseville
Placer County, State of California
This Report describes the District and any relevant zones therein, including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/26 as they existed at the time of the passage of the Resolution of Intention.

Reference is hereby made to the Placer County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of _________, 2025
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Roseville
By: ________________________________
Mickey Ashley
Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

TABLE OF CONTENTS
I. OVERVIEW ................................................................................................... 1 A. INTRODUCTION...................................................................................... 1 B. COMPLIANCE WITH CURRENT LEGISLATION .................................... 2 C. DISTRICT BOUNDARIES........................................................................ 3 D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT............................. 3 E. DESCRIPTION OF THE IMPROVEMENTS AND BENEFITS ................. 4 II. METHOD OF APPORTIONMENT ................................................................. 6 A. GENERAL................................................................................................ 6 B. PROPOSITION 218 BENEFIT ANALYSIS............................................... 6 C. DESCRIPTION OF METHOD OF APPORTIONMENT............................ 7 D. INFLATIONARY ADJUSTMENT FACTOR .............................................. 7 III. DISTRICT BUDGET ...................................................................................... 8 A. FY 2025/26 BUDGET............................................................................... 8 B. FY 2025/26 ASSESSMENT RATES ....................................................... 9 C. FY 2025/26 FUND BALANCE INFORMATION ....................................... 9 D. DESCRIPTION OF BUDGET ITEMS ................................................... 10 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN ...... 15 APPENDIX A – DISTRICT BOUNDARY MAP ....................................................... 16 APPENDIX B — FY 2025/26 ASSESSMENT ROLL .............................................. 18 DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Roseville (“City”) annually levies and collects special assessments in order to maintain the improvements in the southeast section of the City of Roseville, known as Johnson Ranch Landscaping and Lighting District (“District”). The District was formed and is levied annual assessments pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).

The Engineer’s Report (“Report”) describes the District, any new annexations, changes to the District, and the proposed assessments for the period of July 1, 2025 through June 30, 2026. The special benefit assessments are based on historical and estimated costs to maintain the District improvements. These assessments, which provide a direct and special benefit to properties within the District, will provide funding for the operation and maintenance of District improvements.

The District consists of five (5) zones of benefit, Zones A, B, C, D and E (individually the “Zone” and collectively the “Zones”). The improvements that benefit properties within each Zone and the costs to maintain and service those improvements are identified and budgeted separately by Zone. The total cost of landscape maintenance within a Zone is equitably spread among only the benefiting parcels.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Placer County Assessor’s Office. The Placer County Auditor/Controller uses Assessor’s Parcel Numbers and specific Tax Code Accounts, to identify on the County’s tax roll, properties assessed for special district benefit assessments.

Following approval of the Report, the City Council will, by resolution, order the improvements to be made, if any, and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessment rates and method of apportionment described in this Report as approved or modified by the City Council define the assessments to be applied to each parcel within the District and respective Zones for Fiscal Year (“FY”) 2025/26. The assessments as approved will be submitted to the Placer County Auditor/Controller to be included on the FY 2025/26 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 2 resubmitted parcel or parcels shall be based on the method of apportionment and assessment rates approved by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the substantive and procedural requirements of the California State Constitution Articles XIIIC and XIIID (“Articles XIIIC and XIIID”) and the provisions of the Proposition 218 Omnibus Implementation Act [Government Code Section 53750 and following] (the “Implementation Act”). Articles XIIIC and XIIID and the Implementation Act collectively are hereinafter referred to as “Proposition 218”.

Pursuant to the California Constitution Article XIIID, Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the City determined that all improvements and the annual assessments originally established for the District were part of the conditions of property development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5(b), all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessment amounts (the maximum assessment rates of Zones A, B, C & D identified in this Report) are exempt from the procedural requirements of Article XIIID Section 4, provided the assessments are not increased above these previously approved maximum assessment rates.

In Fiscal Year 1999/00, the City initiated and conducted property owner protest ballot proceedings in accordance with Article XIIID for Zone E in order to increase the assessment to cover additional costs for services. The proposed assessment increase presented to property owners included an annual inflationary factor of 3%. In Fiscal Year 1999/00 the maximum assessment rate was $623.10 per acre.

At the conclusion of the Public Hearing, all property owner ballots returned were tabulated and the City determined that a majority protest did not exist. The City Council then approved the increased assessment and the inflationary factor for maintaining the improvements within the District.

The District and all Zones therein have been formed pursuant to the 1972 Act.

Pursuant to the 1972 Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the Act.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 3 C. DISTRICT BOUNDARIES
The District lies within a portion of the Southeast Roseville Specific Plan, which is located in the southeast section of the City of Roseville. The District is generally located east of I-80 on the south side of Douglas Boulevard. See Appendix A for a rendering of the District boundary map.

D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to a proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting, and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 4 • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

E. DESCRIPTION OF THE IMPROVEMENTS AND BENEFITS
Zones A, B and C
Zones A, B and C of the District, by special benefit assessments, provide annual funding for the continual maintenance of certain landscaping, open space areas; including floodway and stream course areas as well as the maintenance of bike trails. The specific locations of the floodways, stream courses and areas adjacent thereto to be maintained are described below:
• Parcel 70 - Floodway that feeds Cirby Creek and is located between Douglas Boulevard and Eureka Road. (7.76 acres) - Zone C • Parcel 71 - Strap Ravine floodway between Douglas Boulevard and East Roseville Parkway. (3.38 acres) - Zone A
• Parcel 72 - Floodway between Roseville Parkway east to commercial development. (8.98 acres) - Zone C
• Parcel 73 - Recreational floodway in Strap Ravine between East Roseville Parkway and Sierra College Boulevard. (16.11 acres) - Zone A • Parcels 74 & 75 - Recreational floodway that eventually feeds Linda Creek, beginning at Sierra College Boulevard then east to the Roseville City limits. (6.2 acres and 10.8 acres, respectively) - Zone B
DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 5 Zone D
Zone D of the District, by special benefit assessments, provides annual funding for the costs of mitigation monitoring and costs to maintain landscaped open space areas within certain wetland / riparian area(s) to comply with a Section 404 Permit.

The issuance of this Section 404 permit was a condition of the development of the Johnson Ranch East Project, which represents the parcels comprising Zone D.

Zone E
Zone E of the District, by special benefit assessments, provides annual funding for the maintenance of certain landscaping, bike trails and open space areas that include floodway and stream course areas and the costs of mitigation monitoring to comply with both a Section 404 Permit (Federal) and a 1603 Permit (State). The issuance of these permits was a condition of the development of Parcel 9. The specific locations of the floodway and stream courses to be maintained are described as:
• Parcel 76 - Streambed and floodway area located at Cirby Creek from the southwest side of Eureka Boulevard to the end of the Coker Development. (2.79 acres)
DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 6 II. METHOD OF APPORTIONMENT
A. GENERAL
The Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping, and appurtenant facilities.

The Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“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 formula used for calculating assessments in each Zone of the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

B. PROPOSITION 218 BENEFIT ANALYSIS
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments regarding Zone E, notably:

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service;”
Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit 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.” Article XIIID Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 7 imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
The method of apportionment (method of assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from the improvements within the District, and the assessment obligation for each parcel reflects that parcel’s proportional special benefits as compared to other properties that receive special benefits.

C. DESCRIPTION OF METHOD OF APPORTIONMENT
Pursuant to the Act, the costs of the District must be spread to each parcel based upon a benefit formula. Each assessable parcel in the District receives a direct and special benefit from the improvements in the District. The formula used to arrive at each parcel’s annual levy amount in each zone is as follows:

Zones A and B
Thirty percent (30%) of the total budgeted costs of Zones A & B are to be levied to floodway Parcel 82 (APN 458-020-001). The remaining Seventy percent (70%) of costs are then allocated equally on a per acre basis to all assessable parcels within these Zones. Acreage of common area parcels shall be apportioned to the remaining assessable parcels of a subdivision and/or parcel split(s) related to the creation of the common area parcel(s).

Zones C, D and E
The budgeted costs of Zones C, D and E are to be allocated equally on a per acre basis to all assessable parcels within each respective Zone. Acreage of common area parcels shall be apportioned to the remaining assessable parcels of a subdivision and/or parcel split(s) related to the creation of the common area parcel(s).

D. INFLATIONARY ADJUSTMENT FACTOR
For Zone E only, if the proposed assessment rate increases over the prior fiscal year’s maximum assessment rate by a percentage no greater than the 3%, then the proposed assessment rate is not considered an increase.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 8 III. DISTRICT BUDGET
A. FY 2025/26 BUDGET
Fund balance information of each Zone is reported in Section C on the following page.

The total balance to levy for the district is $48,053.02.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 9 B. FY 2025/26 ASSESSMENT RATES
C. FY 2025/26 FUND BALANCE INFORMATION
DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 10 D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET:

DIRECT COSTS
Contract Maintenance - Open Space – Includes all regularly scheduled contract labor, materials, supplies, and equipment required to properly maintain and ensure the satisfactory condition of all open space landscaping, irrigation, drainage systems, lighting, floodplain improvements and appurtenant facilities (the “improvements”).

Maintenance - Bike Trails - Costs associated with the resurfacing of the Bike trail.

If zero, this line item will not be shown in the budget.

Utilities - The furnishing of water and electricity required for the operation and maintenance of the improvements. If zero, this line item will not be shown in the budget.

Mitigation Monitoring – Costs associated with monitoring certain impacts to riparian areas in or near the District under the terms of a Section 404 or 1603 permit. If zero, this line item will not be shown in the budget.

Water Hyacinth Eradication – Costs associated with the eradication of the Water Hyacinth plant in the creek beds. If zero, this line item will not be shown in the budget.

Rehab Reserve Project Expenditures – Expected costs for installation, replacement, or planned upgrades of District improvements for the current year that were previously funded or accumulated in the Rehabilitation Reserve. The Rehabilitation Reserve is used to accumulate funds for costs associated with the future rehabilitation or replacement of District improvements that cannot be conveniently raised from a single year’s assessment. If zero, this line item may not be shown in the budget.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 11

ADMINISTRATION COSTS
City Administration – Estimated costs incurred by the City Finance Department and other Departments in preparing the annual budget for the Engineer’s Report, together with other financial information required to determine the annual assessment. These costs would also include the preparation, posting and publishing of public notices required for City Council action relating to the District, as well as costs to perform legal review of documents.

Contract Administration – Park’s Dept – Estimated costs of Park and Recreation Department staff to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

Contract Administration – Open Space – Estimated costs of City staff to coordinate and oversee the maintenance contracts and non-contract maintenance of the open space areas of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items.

County Auditor Fees - A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

Consulting and Professional Services – Includes the costs and expenses of contracting with various professionals to provide legal, engineering and district administration services directly related to the District, including the calculation of the annual assessment amounts and the preparation of the Engineer’s’ Report.

Public Hearing Publishing Costs –Includes the out-of-pocket costs to publish public notices required for City Council action relating to the District.

Total Direct and Administration Costs – The total expected costs of the District.

BUDGET ADJUSTMENTS
Replenishment/(Use) of Operating Reserve – A “Replenishment” increases the levy in order to replenish the Operating Reserve. On the other hand, a “Use” of the Operating Reserve decreases the levy by drawing funds from the Operating Reserve for current year expenditures. If zero, this line item may not be shown in the budget. Further information regarding the function of the Operating Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 12 Contribution for / (Use of) Rehab Reserve — A “Contribution” increases the levy in order to generate funding for the Rehabilitation Reserve. This reserve allows for the accumulation of funds for possible rehabilitation projects or replacements in future years. On the other hand, a “Use of” of the Rehabilitation Reserve provides current year funding of rehabilitation projects or replacements from available funds within the Rehabilitation Reserve. If zero, this line item may not be shown in the budget. Further information regarding the function of the Rehabilitation Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Rounding Adjustment – The necessary rounding adjustment(s) due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

BALANCE TO LEVY - This is the total amount to be levied and collected through assessments for the current fiscal year for each Zone. The Balance to Levy represents the sum of the total District costs together with applicable adjustments related to the Reserve Fund replenishments or reductions and/or Capital Improvement Fund activity.

Parcel 82 Levy Recap – A recap of the cost breakdown between certain parcels.

Thirty percent (30%) of the total budgeted costs of Zones A & B are to be levied to floodway Parcel 82 (APN 458-020-001). 70% of costs are to be assessed to the remaining parcels.

ASSESSMENT RATES:

Number of Assessable Parcels - The total number of parcels within each Unit that are expected to be assessed. Non-assessable lots or parcels include government-owned land, public utility-owned property, land principally encumbered by public rights-of-way or easements, common areas, and/or parcels within the boundaries of the District that currently do not benefit from the improvements due possibly to development restrictions.

Total Assessable Acres – Non-Parcel 82 Properties - The total number of acres within Zones A and B that are to be assessed on an acreage basis for the current fiscal year; this acreage excludes Parcel 82.

Applied Assessment Rates - The assessment rates to be applied to the nonexempt parcels within the District for the current fiscal year.

Maximum Assessment Rates - The maximum assessment rates for the current fiscal year.

Maximum Potential Assessment – The total amount that is expected to be assessed against all parcels within the District for the Current Fiscal Year.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 13 FUND BALANCE INFORMATION:

OPERATING RESERVE
Beginning Operating Reserve Balance 7-1-2025 (est.) - The anticipated beginning balance of cash and receivables net of any unpaid prior year obligations for each Zone. These beginning balances shall be used to fund each Zone’s expenditures from July 1, 2025 to December 31, 2025, as the Operating Reserve is required to compensate for the approximate six-month delay between the start of the District’s fiscal year and the receipt of the collections from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

Replenish from FY 2025/26 Levy – This amount is added to the FY 2025/26 levy in order to replenish the Operating Reserve. Due to the six-month delay from the District’s receipt of assessment collections, the Operating Reserve balance shall be sufficiently funded to provide for expenditures from the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Expenses – The amount of the Operating Reserve to be used to fund FY 2025/26 expenses. Portions of the Operating Reserve may be slated for current year expenditures in order to reduce the Ending Operating Reserve Balance to an amount no greater than the expected District costs for the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Rehab Reserve — The amount of Operating Reserve monies to be transferred to or from the Rehabilitation Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 14 Ending Operating Reserve Balance 6-30-2026 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2026. The size of each Zone’s Operating Reserve is limited by Streets and Highways Code 22569 which states that an Operating Reserve shall not exceed the estimated costs of maintenance, service, and incidental expenses from the first day of the fiscal year (July 1) to the date that the Agency expects to receive the first apportionment of collections from the County, which is estimated to be December 31. Therefore, each Zone may retain an Operating Reserve amounting to the District’s first six-months of expenses in order to meet ongoing obligations until the first collections are received from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

REHABILITATION RESERVE
Beginning Rehab Reserve Balance 7-1-2025 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2025. Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

Collect from FY 2025/26 Levy — This amount is added to the FY 2025/26 levy to accumulate funding of future year rehabilitation projects, replacements, restorations, or upgrades of District improvements. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Rehab Projects – The amount of Rehabilitation Reserve monies expected to be transferred out of the Rehabilitation Reserve to fund the costs of installation, replacement, or planned upgrades of District improvements for the current year. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Operating Reserve — The amount of Rehabilitation Reserve monies to be transferred to or from the Operating Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same Zone’s Operating Reserve, at the discretion of the Parks and Recreation Department, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6-30-2026 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2026. These funds shall be used to provide for future year rehabilitation projects, replacements, restorations, or upgrades of District improvements which cannot be conveniently raised from a single year’s assessment.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 15 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN
Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

The Report provides a five-year Capital Improvement Plan (“CIP”) which shows projected expenditures by Zone related to the rehabilitation, restoration and/or replacement of District improvements, and other allowable costs. The Current Fiscal Year CIP is shown in the preceding Budget Section A. The projected CIP costs for the remaining four years are shown in the table below.

Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the District or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same Zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 16 APPENDIX A – DISTRICT BOUNDARY MAP
The Assessment Diagrams for the District have previously been submitted to the Clerk of the City in the format required under the Act and are, by reference, made part of this Report. The boundary maps are available for inspection at the office of the City Clerk during normal business hours.

For general reference purposes, a one-page rendering of the District’s Boundaries is presented herein.

DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 17 DRAFT – FOR DISCUSSION PURPOSES ONLY
FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 18 APPENDIX B — FY 2025/26 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Placer County Assessor's map for the year in which this Report is prepared.

A listing of parcels to be assessed within this District, along with the proposed assessment amounts, may be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; small parcels vacated by the County, bifurcated lots, and other property that cannot be developed, excepting common area parcels. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempt from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2025/26.

The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the FY 2025/26 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller.

The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
048-160-030-000 Assessable A&C $ 7,089.22 $ 7,089.05 38.66 0.0 38.66 0.0 0.0 38.7AL29JOHNSONRANCH N CENP100 048-160-032-000 Assessable A 499.84 499.85 4.33 0.0 0.0 0.0 0.0 4.3ACL32JOHNSONRANCH N CENP100 048-160-036-000 Assessable A 1,365.64 1,365.65 11.83 0.0 0.0 0.0 0.0 12.0AC POR L1 JOHNSON RANCH #3 048-160-040-000 Assessable C 178.66 178.65 0.0 0.0 2.63 0.0 0.0 2.6 AC L30C JOHNSON RANCH N C 048-160-041-000 Assessable C 76.08 76.08 0.0 0.0 1.12 0.0 0.0 1.1 AC PAR 1 PMOR 26-126 048-160-042-000 Assessable C 76.08 76.08 0.0 0.0 1.12 0.0 0.0 1.1 AC PAR 2 PMOR 26-126 048-160-043-000 Assessable C 506.10 506.07 0.0 0.0 7.45 0.0 0.0 7.5 AC PAR 3 PMOR 26-126 048-160-045-000 Assessable C 170.50 170.50 0.0 0.0 2.51 0.0 0.0 2.5 AC PAR 2 PMOR 28-26 048-160-046-000 Assessable C 211.74 211.74 0.0 0.0 3.117 0.0 0.0 PARCEL 1 PMOR 29-10 048-160-047-000 Assessable C 315.02 315.02 0.0 0.0 4.6374 0.0 0.0 PARCEL 2 PMOR 29-10 048-160-048-000 Assessable C 356.34 356.33 0.0 0.0 5.2456 0.0 0.0 PARCEL 3 PMOR 29-10 048-160-049-000 Common Area C - - 0.0 0.0 0.0 0.0 0.0 8.8 AC PARCEL 4 PMOR 29-10 048-171-045-000 Assessable C 739.12 739.07 0.0 0.0 10.88 0.0 0.0 10.9 AC L 21 SOUTHFORK Q-14 048-171-053-000 Assessable A&C 3,509.76 3,509.69 19.14 0.0 19.14 0.0 0.0 19.6 AC LOT 8A & POR LOT 8B SOUTHFORK Q-14 457-070-001-000 Assessable E 2,594.74 3,862.94 0.0 0.0 0.0 0.0 2.8747 2.7 AC PAR 9A PMOR 28-110 457-070-002-000 Assessable E 3,363.60 5,007.57 0.0 0.0 0.0 0.0 3.7265 3.5 AC PAR 9B PMOR 28-110 457-070-003-000 Assessable E 3,171.34 4,721.34 0.0 0.0 0.0 0.0 3.5135 3.3 AC PAR 9C PMOR 28-110 457-070-004-000 Assessable E 3,171.34 4,721.34 0.0 0.0 0.0 0.0 3.5135 3.3 AC PAR 9D PMOR 28-110 458-010-001-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 1 BROADSTONE PLACE Q-11 458-010-002-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 2 BROADSTONE PLACE Q-11 458-010-003-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 3 BROADSTONE PLACE Q-11 458-010-004-000 Assessable A 26.74 26.75 0.2317 0.0 0.0 0.0 0.0 L 4 BROADSTONE PLACE Q-11 458-010-005-000 Assessable A 39.44 39.45 0.3417 0.0 0.0 0.0 0.0 LOT 5 BROADSTONE PLACE MOR BK Q PG 11 458-010-006-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 LOT 6 BROADSTONE PLACE MOR BK Q PG 11 458-010-007-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 7 BROADSTONE PLACE Q-11 458-010-008-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 8 BROADSTONE PLACE Q-11 458-010-009-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 9 BROADSTONE PLACE Q-11 458-010-010-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 LOT 10 BROADSTONE PLACE MOR BK Q PG 11 458-010-011-000 Assessable A 35.98 35.98 0.3117 0.0 0.0 0.0 0.0 L 11 BROADSTONE PLACE Q-11 458-010-012-000 Assessable A 27.90 27.90 0.2417 0.0 0.0 0.0 0.0 LOT 12 BROADSTONE PLACE MOR BK Q PG 11 458-010-013-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 LOT 13 BROADSTONE PLACE MOR BK Q PG 11 458-010-014-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 14 BROADSTONE PLACE Q-11 458-010-015-000 Assessable A 32.50 32.52 0.2817 0.0 0.0 0.0 0.0 L 15 BROADSTONE PLACE Q-11 458-010-016-000 Assessable A 30.20 30.21 0.2617 0.0 0.0 0.0 0.0 L 16 BROADSTONE PLACE Q-11 458-010-017-000 Assessable A 31.36 31.37 0.2717 0.0 0.0 0.0 0.0 L 17 BROADSTONE PLACE Q-11 458-010-018-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 L 18 BROADSTONE PLACE Q-11 458-010-019-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 LOT 19 BROADSTONE PLACE MOR Q-11 458-010-020-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 L 20 BROADSTONE PLACE Q-11 458-010-021-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 21 BROADSTONE PLACE Q-11 458-010-022-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 LOT 22 BROADSTONE PLACE MOR Q-11 458-010-023-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 L 23 BROADSTONE PLACE Q-11 458-010-024-000 Assessable A 26.74 26.75 0.2317 0.0 0.0 0.0 0.0 LOT 24 BROADSTONE PLACE MOR Q-11 458-010-025-000 Assessable A 30.20 30.21 0.2617 0.0 0.0 0.0 0.0 L 25 BROADSTONE PLACE Q-11 458-010-026-000 Assessable A 30.20 30.21 0.2617 0.0 0.0 0.0 0.0 LOT 45 BROADSTONE PLACE MOR BK Q PG 11 458-010-027-000 Assessable A 30.20 30.21 0.2617 0.0 0.0 0.0 0.0 L 46 BROADSTONE PLACE Q-11 458-010-028-000 Assessable A 16.34 16.36 0.1417 0.0 0.0 0.0 0.0 LOT 47 BROADSTONE PLACE MOR BK Q PG 11 City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
458-010-029-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 L 48 BROADSTONE PLACE Q-11 458-010-030-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 49 BROADSTONE PLACE Q-11 458-010-033-000 Assessable A 27.90 27.90 0.2417 0.0 0.0 0.0 0.0 L 52 BROADSTONE PLACE Q-11 458-010-035-000 Assessable A 27.90 27.90 0.2417 0.0 0.0 0.0 0.0 POR L 50 BROADSTONE PL Q-11 458-010-036-000 Assessable A 26.74 26.75 0.2317 0.0 0.0 0.0 0.0 L51 &POR L50 BROADSTONE PLQ-11 458-020-001-000 Flood A&B 7,940.98 8,493.73 0.0 0.0 0.0 0.0 0.0 L 71C BROADSTONE PLACE Q-11 458-020-002-000 Assessable A 35.98 35.98 0.3117 0.0 0.0 0.0 0.0 L 26 BROADSTONE PLACE Q-11 458-020-003-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 27 BROADSTONE PLACE Q-11 458-020-004-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 28 BROADSTONE PLACE Q-11 458-020-005-000 Assessable A 38.28 38.29 0.3317 0.0 0.0 0.0 0.0 L 29 BROADSTONE PLACE Q-11 458-020-006-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 LOT 30 BROADSTONE PLACE MOR Q-11 458-020-007-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 L 31 BROADSTONE PLACE Q-11 458-020-008-000 Assessable A 39.44 39.45 0.3417 0.0 0.0 0.0 0.0 L 32 BROADSTONE PLACE Q-11 458-020-009-000 Assessable A 39.44 39.45 0.3417 0.0 0.0 0.0 0.0 L 33 BROADSTONE PLACE Q-11 458-020-010-000 Assessable A 29.04 29.06 0.2517 0.0 0.0 0.0 0.0 L 34 BROADSTONE PLACE Q-11 458-020-011-000 Assessable A 31.36 31.37 0.2717 0.0 0.0 0.0 0.0 LOT 35 BROADSTONE PLACE Q-11 458-020-012-000 Assessable A 25.58 25.59 0.2217 0.0 0.0 0.0 0.0 LOT 36 BROADSTONE PLACE MOR BK Q PG 11 458-020-013-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 37 BROADSTONE PLACE Q-11 458-020-014-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 38 BROADSTONE PLACE Q-11 458-020-015-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 39 BROADSTONE PLACE Q-11 458-020-016-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 40 BROADSTONE PLACE Q-11 458-020-017-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 41 BROADSTONE PLACE Q-11 458-020-018-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 42 BROADSTONE PLACE Q-11 458-020-019-000 Assessable A 23.28 23.28 0.2017 0.0 0.0 0.0 0.0 L 43 BROADSTONE PLACE Q-11 458-020-020-000 Assessable A 24.42 24.44 0.2117 0.0 0.0 0.0 0.0 L 44 BROADSTONE PLACE Q-11 458-030-001-000 Assessable C 296.18 296.17 0.0 0.0 4.36 0.0 0.0 4.3 AC PAR 7E PM 25-91 458-030-004-000 Assessable C 21.04 21.06 0.0 0.0 0.31 0.0 0.0 PAR 3 PMOR 28-15 458-030-005-000 Assessable C 17.66 17.66 0.0 0.0 0.26 0.0 0.0 PAR 4 PMOR 28-15 458-030-006-000 Assessable C 37.36 37.36 0.0 0.0 0.55 0.0 0.0 PAR 5 PMOR 28-15 458-030-009-000 Assessable C 31.92 31.93 0.0 0.0 0.47 0.0 0.0 PAR 8 PMOR 28-15 458-030-010-000 Assessable C 45.50 45.51 0.0 0.0 0.67 0.0 0.0 PAR 6 & 7 PMOR 28-15 458-030-014-000 Assessable C 40.08 40.08 0.0 0.0 0.59 0.0 0.0 LOT A PMOR 28-71 458-030-015-000 Assessable C 28.52 28.53 0.0 0.0 0.42 0.0 0.0 LOT B PMOR 28-71 458-030-016-000 Assessable C 84.90 84.91 0.0 0.0 1.25 0.0 0.0 1.3 AC PAR 1 & POR PAR 2 PMOR 28-15 458-030-017-000 Assessable C 34.38 34.39 0.0 0.0 0.5062 0.0 0.0 PAR 7H PMOR 28-119 458-030-018-000 Assessable C 16.64 16.66 0.0 0.0 0.2452 0.0 0.0 PAR 1 PMOR 28-120 458-030-019-000 Assessable C 21.68 21.69 0.0 0.0 0.3193 0.0 0.0 PAR 2 PMOR 28-120 458-030-020-000 Assessable C 26.00 26.00 0.0 0.0 0.3828 0.0 0.0 PAR 3 PMOR 28-120 458-030-021-000 Assessable C 25.48 25.48 0.0 0.0 0.3751 0.0 0.0 PAR 4 PMOR 28-120 458-030-022-000 Assessable C 16.62 16.64 0.0 0.0 0.2449 0.0 0.0 PAR 5 PMOR 28-120 458-030-026-000 Assessable C 34.86 34.86 0.0 0.0 0.5132 0.0 0.0 PAR 6 & 7 PMOR 28-120 458-040-001-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 1 THE VILLAGE S-101 458-040-002-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 2 THE VILLAGE S-101 458-040-003-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 3 THE VILLAGE S-101 458-040-004-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 4 THE VILLAGE S-101 458-040-005-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 5 THE VILLAGE S-101 Willdan Financial Services Page 2 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
458-040-006-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 6 THE VILLAGE S-101 458-040-007-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 7 THE VILLAGE S-101 458-040-008-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 8 THE VILLAGE S-101 458-040-009-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 9 THE VILLAGE S-101 458-040-010-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 10 THE VILLAGE S-101 458-040-011-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 11 THE VILLAGE S-101 458-040-012-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 12 THE VILLAGE S-101 458-040-013-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 13 THE VILLAGE S-101 458-040-014-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 14 THE VILLAGE S-101 458-040-015-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 15 THE VILLAGE S-101 458-040-016-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 16 THE VILLAGE S-101 458-040-017-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 17 THE VILLAGE S-101 458-040-018-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 18 THE VILLAGE S-101 458-040-019-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 19 THE VILLAGE S-101 458-040-020-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 20 THE VILLAGE S-101 458-040-021-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 21 THE VILLAGE S-101 458-040-022-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 22 THE VILLAGE S-101 458-040-023-000 Assessable A&C 34.84 34.84 0.19 0.0 0.19 0.0 0.0 LOT 23 THE VILLAGE S-101 458-040-024-000 Assessable A&C 38.50 38.51 0.21 0.0 0.21 0.0 0.0 LOT 24 THE VILLAGE S-101 458-040-025-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 25 THE VILLAGE S-101 458-040-026-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 26 THE VILLAGE S-101 458-040-027-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 27 THE VILLAGE S-101 458-040-028-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 28 THE VILLAGE S-101 458-040-029-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 29 THE VILLAGE S-101 458-040-030-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 30 THE VILLAGE S-101 458-040-031-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 31 THE VILLAGE S-101 458-040-032-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 32 THE VILLAGE S-101 458-040-033-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 33 THE VILLAGE S-101 458-040-034-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 34 THE VILLAGE S-101 458-040-035-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 35 THE VILLAGE S-101 458-040-036-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 36 THE VILLAGE S-101 458-040-037-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 37 THE VILLAGE S-101 458-040-038-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 38 THE VILLAGE S-101 458-040-039-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 39 THE VILLAGE S-101 458-040-040-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 40 THE VILLAGE S-101 458-040-041-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 41 THE VILLAGE S-101 458-040-042-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 42 THE VILLAGE S-101 458-040-043-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 55 THE VILLAGE S-101 458-040-044-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 56 THE VILLAGE S-101 458-040-045-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 57 THE VILLAGE S-101 458-040-046-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 58 THE VILLAGE S-101 458-040-047-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 59 THE VILLAGE S-101 458-040-048-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 60 THE VILLAGE S-101 458-040-049-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 61 THE VILLAGE S-101 458-040-050-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 62 THE VILLAGE S-101 458-040-051-000 Assessable A&C 27.50 27.51 0.15 0.0 0.15 0.0 0.0 LOT 63 THE VILLAGE S-101 Willdan Financial Services Page 3 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
458-040-052-000 Assessable A&C 38.50 38.51 0.21 0.0 0.21 0.0 0.0 LOT 64 THE VILLAGE S-101 458-040-053-000 Assessable A&C 25.66 25.67 0.14 0.0 0.14 0.0 0.0 LOT 65 THE VILLAGE S-101 458-040-054-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 66 THE VILLAGE S-101 458-040-055-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 67 THE VILLAGE S-101 458-040-056-000 Assessable A&C 27.50 27.51 0.15 0.0 0.15 0.0 0.0 LOT 68 THE VILLAGE S-101 458-040-057-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 69 THE VILLAGE S-101 458-040-058-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 70 THE VILLAGE S-101 458-040-059-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 71 THE VILLAGE S-101 458-040-060-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 72 THE VILLAGE S-101 458-040-061-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 73 THE VILLAGE S-101 458-040-062-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 74 THE VILLAGE S-101 458-040-063-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 75 THE VILLAGE S-101 458-040-064-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 76 THE VILLAGE S-101 458-040-065-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 77 THE VILLAGE S-101 458-040-066-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 78 THE VILLAGE S-101 458-040-067-000 Assessable A&C 25.66 25.67 0.14 0.0 0.14 0.0 0.0 LOT 79 THE VILLAGE S-101 458-050-001-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 43 THE VILLAGE S-101 458-050-002-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 44 THE VILLAGE S-101 458-050-003-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 45 THE VILLAGE S-101 458-050-004-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 46 THE VILLAGE S-101 458-050-005-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 47 THE VILLAGE S-101 458-050-006-000 Assessable A&C 25.66 25.67 0.14 0.0 0.14 0.0 0.0 LOT 48 THE VILLAGE S-101 458-050-007-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 49 THE VILLAGE S-101 458-050-008-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 50 THE VILLAGE S-101 458-050-009-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 51 THE VILLAGE S-101 458-050-010-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 52 THE VILLAGE S-101 458-050-011-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 53 THE VILLAGE S-101 458-050-012-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 54 THE VILLAGE S-101 458-050-013-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 80 THE VILLAGE S-101 458-050-014-000 Assessable A&C 27.50 27.51 0.15 0.0 0.15 0.0 0.0 LOT 81 THE VILLAGE S-101 458-050-015-000 Assessable A&C 33.00 33.01 0.18 0.0 0.18 0.0 0.0 LOT 82 THE VILLAGE S-101 458-050-016-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 83 THE VILLAGE S-101 458-050-017-000 Assessable A&C 25.66 25.67 0.14 0.0 0.14 0.0 0.0 LOT 84 THE VILLAGE S-101 458-050-018-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 85 THE VILLAGE S-101 458-050-019-000 Assessable A&C 31.16 31.17 0.17 0.0 0.17 0.0 0.0 LOT 86 THE VILLAGE S-101 458-050-020-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 87 THE VILLAGE S-101 458-050-021-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 88 THE VILLAGE S-101 458-050-022-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 89 THE VILLAGE S-101 458-050-023-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 90 THE VILLAGE S-101 458-050-024-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 91 THE VILLAGE S-101 458-050-025-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 92 THE VILLAGE S-101 458-050-026-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 93 THE VILLAGE S-101 458-050-027-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 94 THE VILLAGE S-101 458-050-028-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 95 THE VILLAGE S-101 458-050-029-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 96 THE VILLAGE S-101 458-050-030-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 97 THE VILLAGE S-101 Willdan Financial Services Page 4 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
458-050-031-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 98 THE VILLAGE S-101 458-050-032-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 99 THE VILLAGE S-101 458-050-033-000 Assessable A&C 33.00 33.01 0.18 0.0 0.18 0.0 0.0 LOT 100 THE VILLAGE S-101 458-050-034-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 101 THE VILLAGE S-101 458-050-035-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 102 THE VILLAGE S-101 458-050-036-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 103 THE VILLAGE S-101 458-050-037-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 104 THE VILLAGE S-101 458-050-038-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 105 THE VILLAGE S-101 458-050-039-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 106 THE VILLAGE S-101 458-050-040-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 107 THE VILLAGE S-101 458-050-041-000 Assessable A&C 31.16 31.17 0.17 0.0 0.17 0.0 0.0 LOT 108 THE VILLAGE S-101 458-050-042-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 109 THE VILLAGE S-101 458-050-043-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 110 THE VILLAGE S-101 458-050-044-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 111 THE VILLAGE S-101 458-050-045-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 112 THE VILLAGE S-101 458-050-046-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 113 THE VILLAGE S-101 458-050-047-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 114 THE VILLAGE S-101 458-050-048-000 Assessable A&C 38.50 38.51 0.21 0.0 0.21 0.0 0.0 LOT 115 THE VILLAGE S-101 458-050-049-000 Assessable A&C 51.34 51.34 0.28 0.0 0.28 0.0 0.0 LOT 116 THE VILLAGE S-101 458-050-050-000 Assessable A&C 31.16 31.17 0.17 0.0 0.17 0.0 0.0 LOT 117 THE VILLAGE S-101 458-050-051-000 Assessable A&C 27.50 27.51 0.15 0.0 0.15 0.0 0.0 LOT 118 THE VILLAGE S-101 458-050-052-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 119 THE VILLAGE S-101 458-050-053-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 120 THE VILLAGE S-101 458-050-054-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 121 THE VILLAGE S-101 458-050-055-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 122 THE VILLAGE S-101 458-050-056-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 123 THE VILLAGE S-101 458-050-057-000 Assessable A&C 25.66 25.67 0.14 0.0 0.14 0.0 0.0 LOT 124 THE VILLAGE S-101 458-050-058-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 125 THE VILLAGE S-101 458-050-059-000 Assessable A&C 27.50 27.51 0.15 0.0 0.15 0.0 0.0 LOT 126 THE VILLAGE S-101 458-050-060-000 Assessable A&C 29.32 29.34 0.16 0.0 0.16 0.0 0.0 LOT 127 THE VILLAGE S-101 458-050-061-000 Assessable A&C 29.32 29.34 0.16 0.0 0.16 0.0 0.0 LOT 128 THE VILLAGE S-101 458-050-062-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 129 THE VILLAGE S-101 458-050-063-000 Assessable A&C 23.82 23.84 0.13 0.0 0.13 0.0 0.0 LOT 130 THE VILLAGE S-101 458-050-064-000 Assessable A&C 27.50 27.51 0.15 0.0 0.15 0.0 0.0 LOT 131 THE VILLAGE S-101 458-050-065-000 Assessable A&C 34.84 34.84 0.19 0.0 0.19 0.0 0.0 LOT 132 THE VILLAGE S-101 458-050-066-000 Assessable A&C 22.00 22.00 0.12 0.0 0.12 0.0 0.0 LOT 133 THE VILLAGE S-101 458-050-067-000 Assessable A&C 16.50 16.50 0.09 0.0 0.09 0.0 0.0 LOT 134 THE VILLAGE S-101 458-050-068-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 135 THE VILLAGE S-101 458-050-069-000 Assessable A&C 18.32 18.34 0.1 0.0 0.1 0.0 0.0 LOT 136 THE VILLAGE S-101 458-050-070-000 Assessable A&C 20.16 20.17 0.11 0.0 0.11 0.0 0.0 LOT 137 THE VILLAGE S-101 458-060-005-000 Assessable C 21.94 21.94 0.0 0.0 0.323 0.0 0.0 PAR 12 PMOR 28-159 458-060-006-000 Assessable C 10.58 10.59 0.0 0.0 0.1559 0.0 0.0 PAR 13 PMOR 28-159 458-060-007-000 Assessable C 17.40 17.40 0.0 0.0 0.2562 0.0 0.0 PAR 14 PMOR 28-159 458-060-010-000 Assessable C 24.20 24.21 0.0 0.0 0.3564 0.0 0.0 PAR 9 & 10 PMOR 28-159 458-060-011-000 Assessable C 21.18 21.19 0.0 0.0 0.3119 0.0 0.0 PAR 8 & 11 PMOR 28-159 458-060-012-000 Assessable C 123.56 123.56 0.0 0.0 1.819 0.0 0.0 PAR A PMOR 29-71 Willdan Financial Services Page 5 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
458-060-013-000 Assessable C 123.56 123.56 0.0 0.0 1.819 0.0 0.0 PAR B PMOR 29-71 458-060-014-000 Assessable C 105.90 105.90 0.0 0.0 1.559 0.0 0.0 PAR C PMOR 29-71 458-060-015-000 Assessable C 105.90 105.90 0.0 0.0 1.559 0.0 0.0 PAR D PMOR 29-71 458-060-016-000 Assessable C 70.64 70.65 0.0 0.0 1.04 0.0 0.0 PAR E PMOR 29-71 458-060-017-000 Common Area C - - 0.0 0.0 0.0 0.0 0.0 4.0 AC PAR F COMMON AREA 464-010-001-000 Assessable B&D 9.24 10.98 0.0 0.29 0.0 0.29 0.0 LOT 107 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-002-000 Assessable B&D 8.60 10.22 0.0 0.27 0.0 0.27 0.0 LOT 108 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-003-000 Assessable B&D 7.32 8.71 0.0 0.23 0.0 0.23 0.0 LOT 109 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-004-000 Assessable B&D 9.88 11.74 0.0 0.31 0.0 0.31 0.0 LOT 110 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-005-000 Assessable B&D 10.52 12.49 0.0 0.33 0.0 0.33 0.0 LOT 111 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-006-000 Assessable B&D 14.02 16.66 0.0 0.44 0.0 0.44 0.0 LOT 112 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-007-000 Assessable B&D 9.88 11.74 0.0 0.31 0.0 0.31 0.0 LOT 113 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-008-000 Assessable B&D 19.76 23.47 0.0 0.62 0.0 0.62 0.0 LOT 114 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-009-000 Assessable B&D 8.28 9.84 0.0 0.26 0.0 0.26 0.0 LOT 115 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-010-000 Assessable B&D 7.32 8.71 0.0 0.23 0.0 0.23 0.0 LOT 116 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-011-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 117 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-012-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 118 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-013-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 119 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-014-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 120 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-015-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 121 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-016-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 122 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-017-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 123 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-018-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 124 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-019-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 125 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-020-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 126 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-021-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 127 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-010-022-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 128 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-001-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 129 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-002-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 130 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-003-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 131 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-004-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 132 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-005-000 Assessable B&D 7.96 9.47 0.0 0.25 0.0 0.25 0.0 LOT 133 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-006-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 134 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-007-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 135 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-008-000 Assessable B&D 8.60 10.22 0.0 0.27 0.0 0.27 0.0 LOT 136 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-009-000 Assessable B&D 13.06 15.52 0.0 0.41 0.0 0.41 0.0 LOT 137 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-010-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 138 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-020-011-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 139 ASHLEY WOODS UNIT NO. 3 MOR T-26 464-030-001-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 1 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-002-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 2 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-003-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 3 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-004-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 4 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-005-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 5 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-006-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 6 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-007-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 7 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-008-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 8 ASHLEY WOODS UNIT NO 1-B MOR U-79 Willdan Financial Services Page 6 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
464-030-009-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 9 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-010-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 10 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-011-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 11 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-012-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 12 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-013-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 13 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-014-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 14 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-015-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 15 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-016-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 16 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-017-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 17 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-018-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 18 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-022-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 22 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-023-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 23 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-024-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 24 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-025-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 25 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-026-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 26 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-027-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 27 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-028-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 28 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-029-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 59 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-030-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 60 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-031-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 61 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-032-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 62 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-033-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 63 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-034-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 64 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-035-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 65 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-039-000 Assessable B&D 13.70 16.26 0.0 0.4295 0.0 0.4295 0.0 POR LOT 19 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-040-000 Assessable B&D 10.96 13.03 0.0 0.3441 0.0 0.3441 0.0 POR LOTS 19 & 20 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-030-041-000 Assessable B&D 14.78 17.55 0.0 0.4636 0.0 0.4636 0.0 LOT 21 & POR 20 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-001-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 29 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-002-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 30 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-003-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 31 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-004-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 32 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-005-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 33 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-006-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 34 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-007-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 35 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-008-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 44 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-009-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 45 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-010-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 53 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-011-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 54 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-012-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 55 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-013-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 56 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-014-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 57 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-015-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 58 ASHLEY WOODS UNIT NO 1-B MOR U-79 464-040-016-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 66 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-017-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 67 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-018-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 68 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-019-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 69 ASHLEY WOODS UNIT NO 1-A MOR U-78 Willdan Financial Services Page 7 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
464-040-020-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 70 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-021-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 71 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-022-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 72 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-023-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 73 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-024-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 74 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-025-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 75 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-026-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 76 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-027-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 77 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-028-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 78 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-029-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 79 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-040-030-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 80 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-001-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 36 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-002-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 37 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-003-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 38 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-004-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 39 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-005-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 40 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-006-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 41 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-007-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 42 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-008-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 43 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-015-000 Assessable B&D 13.14 15.61 0.0 0.4124 0.0 0.4124 0.0 LOT 52 ASHLEY WOODS UNIT NO 1-A MOR U-78 464-050-021-000 Assessable B&D 10.26 12.19 0.0 0.322 0.0 0.322 0.0 POR LOT 51 ASHLEY WOODS UNIT NO 1-A U-78 464-050-022-000 Assessable B&D 13.00 15.44 0.0 0.4078 0.0 0.4078 0.0 LOT 50 & POR LOT 51 ASHLEY WOODS UNIT NO 1-A U-78 464-050-023-000 Assessable B&D 12.44 14.78 0.0 0.3903 0.0 0.3903 0.0 LOT 49 & POR LOT 48 ASHLEY WOODS UNIT NO 1-A U-78 464-050-024-000 Assessable B&D 12.12 14.41 0.0 0.3805 0.0 0.3805 0.0 POR LOT 48 ASHLEY WOODS UNIT NO 1-A U-78 464-050-025-000 Assessable B&D 15.30 18.17 0.0 0.48 0.0 0.48 0.0 LOT 47 & P LOT 46&48 ASHLEY WOODS UNIT NO 1-A U-78 464-050-026-000 Assessable B&D 15.74 18.69 0.0 0.4937 0.0 0.4937 0.0 POR LOT 46 ASHLEY WOODS UNIT NO 1-A U-78 464-060-001-000 Assessable B&D 16.20 19.24 0.0 0.5072 0.0 0.5219 0.0 LOT 1 ASHLEY WOODS UNIT #5 & 6 PHASE 2 MOR W-20 464-060-002-000 Assessable B&D 16.60 19.71 0.0 0.5197 0.0 0.5349 0.0 LOT 2 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-003-000 Assessable B&D 11.94 14.19 0.0 0.3741 0.0 0.385 0.0 LOT 3 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-004-000 Assessable B&D 17.34 20.60 0.0 0.5431 0.0 0.559 0.0 LOT 4 ASHLEY WOODS UNIT 5 & 6 PHASE 2 MOR W-20 464-060-005-000 Assessable B&D 14.02 16.64 0.0 0.4388 0.0 0.4516 0.0 LOT 5 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-006-000 Assessable B&D 11.94 14.19 0.0 0.3741 0.0 0.385 0.0 LOT 6 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-007-000 Assessable B&D 12.00 14.26 0.0 0.3759 0.0 0.3868 0.0 LOT 7 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-008-000 Assessable B&D 12.64 15.01 0.0 0.3957 0.0 0.4072 0.0 LOT 8 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-009-000 Assessable B&D 13.38 15.89 0.0 0.419 0.0 0.4313 0.0 LOT 9 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-010-000 Assessable B&D 12.92 15.35 0.0 0.4046 0.0 0.4164 0.0 LOT 49 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-011-000 Assessable B&D 15.92 18.90 0.0 0.4982 0.0 0.5127 0.0 LOT 50 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-012-000 Assessable B&D 12.52 14.87 0.0 0.3921 0.0 0.4035 0.0 LOT 51 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-013-000 Assessable B&D 12.46 14.80 0.0 0.3903 0.0 0.4016 0.0 LOT 52 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-060-015-000 Common Area B&D - - 0.0 0.0 0.0 0.0 0.0 5.2 AC POR LOT M2 COMMON AREA MOR W-20 464-060-016-000 Common Area B&D - - 0.0 0.0 0.0 0.0 0.0 LOT M3 COMMON AREA MOR W-20 464-060-017-000 Common Area B&D - - 0.0 0.0 0.0 0.0 0.0 POR LOT M4 COMMON AREA MOR W-20 464-070-001-000 Assessable B&D 12.34 14.67 0.0 0.3867 0.0 0.3979 0.0 LOT 10 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-002-000 Assessable B&D 12.34 14.67 0.0 0.3867 0.0 0.3979 0.0 LOT 11 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-003-000 Assessable B&D 12.34 14.67 0.0 0.3867 0.0 0.3979 0.0 LOT 12 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-004-000 Assessable B&D 12.34 14.67 0.0 0.3867 0.0 0.3979 0.0 LOT 13 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 Willdan Financial Services Page 8 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
464-070-005-000 Assessable B&D 12.34 14.67 0.0 0.3867 0.0 0.3979 0.0 LOT 14 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-006-000 Assessable B&D 13.60 16.17 0.0 0.4262 0.0 0.4387 0.0 LOT 15 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-007-000 Assessable B&D 12.46 14.80 0.0 0.3903 0.0 0.4016 0.0 LOT 16 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-008-000 Assessable B&D 10.80 12.82 0.0 0.3381 0.0 0.348 0.0 LOT 17 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-009-000 Assessable B&D 10.80 12.82 0.0 0.3381 0.0 0.348 0.0 LOT 18 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-010-000 Assessable B&D 10.44 12.41 0.0 0.3381 0.0 0.1666 0.0 LOT 19 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-011-000 Assessable B 10.10 12.02 0.0 0.3381 0.0 0.0 0.0 LOT 20 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-012-000 Assessable B 15.10 17.97 0.0 0.5054 0.0 0.0 0.0 LOT 21 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-013-000 Assessable B 13.32 15.86 0.0 0.446 0.0 0.0 0.0 LOT 22 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-014-000 Assessable B 11.60 13.82 0.0 0.3885 0.0 0.0 0.0 LOT 23 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-015-000 Assessable B 12.08 14.39 0.0 0.4046 0.0 0.0 0.0 LOT 24 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-016-000 Assessable B 20.42 24.30 0.0 0.6834 0.0 0.0 0.0 LOT 25 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-017-000 Assessable B 11.06 13.17 0.0 0.3705 0.0 0.0 0.0 LOT 26 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-018-000 Assessable B&D 11.42 13.59 0.0 0.3795 0.0 0.0426 0.0 LOT 27 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-019-000 Assessable B&D 11.36 13.51 0.0 0.3561 0.0 0.3665 0.0 LOT 28 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-020-000 Assessable B&D 12.64 15.01 0.0 0.3957 0.0 0.4072 0.0 LOT 29 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-021-000 Assessable B&D 11.94 14.19 0.0 0.3741 0.0 0.385 0.0 LOT 30 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-022-000 Assessable B&D 12.92 15.35 0.0 0.4046 0.0 0.4164 0.0 LOT 31 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-023-000 Assessable B&D 13.94 16.56 0.0 0.437 0.0 0.4442 0.0 LOT 32 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-024-000 Assessable B&D 12.54 14.90 0.0 0.4046 0.0 0.2221 0.0 LOT 33 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-025-000 Assessable B&D 11.52 13.71 0.0 0.3795 0.0 0.0925 0.0 LOT 34 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-026-000 Assessable B 12.84 15.28 0.0 0.4298 0.0 0.0 0.0 LOT 35 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-027-000 Assessable B 21.76 25.90 0.0 0.7284 0.0 0.0 0.0 LOT 36 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-028-000 Assessable B&D 21.36 25.37 0.0 0.6744 0.0 0.6015 0.0 LOT 37 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-029-000 Assessable B&D 11.14 13.23 0.0 0.3489 0.0 0.3591 0.0 LOT 38 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-030-000 Assessable B&D 12.58 14.94 0.0 0.3939 0.0 0.4053 0.0 LOT 39 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-031-000 Assessable B&D 12.58 14.94 0.0 0.3939 0.0 0.4053 0.0 LOT 40 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-032-000 Assessable B&D 12.58 14.94 0.0 0.3939 0.0 0.4053 0.0 LOT 41 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-033-000 Assessable B&D 12.58 14.94 0.0 0.3939 0.0 0.4053 0.0 LOT 42 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-034-000 Assessable B&D 10.86 12.89 0.0 0.3399 0.0 0.3498 0.0 LOT 43 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-035-000 Assessable B&D 13.20 15.69 0.0 0.4136 0.0 0.4257 0.0 LOT 44 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-036-000 Assessable B&D 12.74 15.14 0.0 0.3992 0.0 0.4109 0.0 LOT 45 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-037-000 Assessable B&D 12.68 15.07 0.0 0.3974 0.0 0.409 0.0 LOT 46 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-038-000 Assessable B&D 12.68 15.07 0.0 0.3974 0.0 0.409 0.0 LOT 47 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-039-000 Assessable B&D 13.32 15.82 0.0 0.4172 0.0 0.4294 0.0 LOT 48 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-040-000 Assessable B&D 11.94 14.19 0.0 0.3741 0.0 0.385 0.0 LOT 53 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-041-000 Assessable B&D 11.94 14.19 0.0 0.3741 0.0 0.385 0.0 LOT 54 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-042-000 Assessable B&D 13.10 15.55 0.0 0.41 0.0 0.422 0.0 LOT 55 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-043-000 Assessable B&D 12.52 14.87 0.0 0.3921 0.0 0.4035 0.0 LOT 56 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-044-000 Assessable B&D 20.56 24.42 0.0 0.6438 0.0 0.6626 0.0 LOT 57 ASHLEY WOODS UNITS 5 & 6 PH 2 MOR W-20 464-070-045-000 Common Area - - 0.0 0.0 0.0 0.0 0.0 POR LOT M2 COMMON AREA MOR W-20 466-030-046-000 Assessable B&D 39.54 46.95 0.0 1.24 0.0 1.24 0.0 POR LOT 54 JOHNSON RANCH EAST #2 MOR Q-13 466-030-047-000 Common Area - - 0.0 0.0 0.0 0.0 0.0 POR LOT 54 JOHNSON RANCH EAST #2 MOR Q-13 466-190-001-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 122 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-002-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 123 HILLSBOROUGH UNIT 3 MOR R-34 466-190-003-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 124 HILLSBOROUGH UNIT 3 MOR BK R PG 34 Willdan Financial Services Page 9 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-190-004-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 125 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-005-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 126 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-006-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 127 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-007-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 128 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-008-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 129 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-009-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 171 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-010-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 172 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-011-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 173 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-012-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 174 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-013-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 175 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-014-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 176 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-015-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 177 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-016-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 178 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-017-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 179 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-190-018-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 180 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-001-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 130 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-002-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 131 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-003-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 132 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-004-000 Assessable B 9.14 10.89 0.0 0.3063 0.0 0.0 0.0 LOT 133 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-005-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 134 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-006-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 135 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-007-000 Assessable B 10.64 12.67 0.0 0.3563 0.0 0.0 0.0 LOT 136 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-008-000 Assessable B 12.74 15.16 0.0 0.4263 0.0 0.0 0.0 LOT 137 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-009-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 138 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-010-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 139 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-011-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 140 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-012-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 141 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-013-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 142 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-014-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 143 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-015-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 144 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-016-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 145 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-017-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 146 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-018-000 Assessable B 11.84 14.09 0.0 0.3963 0.0 0.0 0.0 LOT 147 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-019-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 LOT 148 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-020-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 149 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-021-000 Assessable B 9.74 11.60 0.0 0.3263 0.0 0.0 0.0 LOT 150 HILLSBOROUGH UNIT 3 BK R PG 34 466-200-022-000 Assessable B 8.84 10.54 0.0 0.2963 0.0 0.0 0.0 LOT 151 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-023-000 Assessable B 12.44 14.80 0.0 0.4163 0.0 0.0 0.0 LOT 152 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-024-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 153 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-025-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 154 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-026-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 155 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-027-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 156 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-028-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 157 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-029-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 158 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-030-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 159 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-031-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 160 HILLSBOROUGH UNIT 3 MOR BK R PG 34 Willdan Financial Services Page 10 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-200-032-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 161 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-033-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 162 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-034-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 163 HILLSBOROUGH UNIT 3 MOR R-34 466-200-035-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 164 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-036-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 165 HILLSBOROUGH UNIT 3 MOR R-34 466-200-037-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 166 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-038-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 167 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-039-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 LOT 168 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-040-000 Assessable B 9.44 11.25 0.0 0.3163 0.0 0.0 0.0 LOT 169 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-200-041-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 170 HILLSBOROUGH UNIT 3 MOR BK R PG 34 466-210-001-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 L19 HILLSBOROUGH #1 BK R PG 33 466-210-002-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 20 HILLSBOROUGH #1 BK R PG 33 466-210-003-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 21 HILLSBOROUGH #1 BK R PG 33 466-210-004-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 22 HILLSBOROUGH #1 BK R PG 33 466-210-005-000 Assessable B 10.04 11.96 0.0 0.3363 0.0 0.0 0.0 LOT 23 HILLSBOROUGH #1 BK R PG 33 466-210-006-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 24 HILLSBOROUGH #1 BK R PG 33 466-210-007-000 Assessable B 10.94 13.03 0.0 0.3663 0.0 0.0 0.0 LOT 25 HILLSBOROUGH #1 BK R PG 33 466-210-008-000 Assessable B 11.24 13.38 0.0 0.3763 0.0 0.0 0.0 LOT 26 HILLSBOROUGH #1 BK R PG 33 466-210-009-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 27 HILLSBOROUGH #1 BK R PG 33 466-210-010-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 28 HILLSBOROUGH #1 BK R PG 33 466-210-011-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 29 HILLSBOROUGH #1 BK R PG 33 466-210-012-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 30 HILLSBOROUGH #1 BK R PG 33 466-210-013-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 31 HILLSBOROUGH #1 BK R PG 33 466-210-014-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 LOT 32 HILLSBOROUGH #1 BK R PG 33 466-210-015-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 33 HILLSBOROUGH #1 BK R PG 33 466-210-016-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 34 HILLSBOROUGH #1 BK R PG 33 466-210-017-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 35 HILLSBOROUGH #1 BK R PG 33 466-210-018-000 Assessable B 5.86 6.98 0.0 0.1963 0.0 0.0 0.0 LOT 36 HILLSBOROUGH #1 MOR R-33 466-210-019-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 37 HILLSBOROUGH #1 BK R PG 33 466-210-020-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 38 HILLSBOROUGH #1 BK R PG 33 466-210-021-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 39 HILLSBOROUGH #1 BK R PG 33 466-210-022-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 40 HILLSBOROUGH #1 BK R PG 33 466-210-023-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 41 HILLSBOROUGH #1 BK R PG 33 466-210-024-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 42 HILLSBOROUGH #1 BK R PG 33 466-210-025-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 LOT 43 HILLSBOROUGH #1 BK R PG 33 466-210-026-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 44 HILLSBOROUGH #1 BK R PG 33 466-210-027-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 45 HILLSBOROUGH #1 BK R PG 33 466-210-028-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 46 HILLSBOROUGH #1 BK R PG 33 466-210-029-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 47 HILLSBOROUGH #1 BK R PG 33 466-210-030-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 48 HILLSBOROUGH #1 BK R PG 33 466-210-031-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 49 HILLSBOROUGH #1 BK R PG 33 466-210-032-000 Assessable B 8.84 10.54 0.0 0.2963 0.0 0.0 0.0 LOT 50 HILLSBOROUGH #1 BK R PG 33 466-210-033-000 Assessable B 10.04 11.96 0.0 0.3363 0.0 0.0 0.0 LOT 51 HILLSBOROUGH #1 BK R PG 33 466-210-034-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 65 HILLSBOROUGH #1 BK R PG 33 466-210-035-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 66 HILLSBOROUGH #1 BK R PG 33 466-210-036-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 67 HILLSBOROUGH #1 BK R PG 33 Willdan Financial Services Page 11 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-210-037-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 68 HILLSBOROUGH #1 BK R PG 33 466-210-038-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 L69 HILLSBOROUGH #1 MOR R-33 466-210-039-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 70 HILLSBOROUGH #1 BK R PG 33 466-210-040-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 LOT 71 HILLSBOROUGH #1 BK R PG 33 466-210-041-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 LOT 72 HILLSBOROUGH #1 BK R PG 33 466-210-042-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 73 HILLSBOROUGH #1 BK R PG 33 466-210-043-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 74 HILLSBOROUGH #1 BK R PG 33 466-210-044-000 Assessable B 13.04 15.51 0.0 0.4363 0.0 0.0 0.0 LOT 75 HILLSBOROUGH #1 BK R PG 33 466-210-045-000 Assessable B 11.54 13.74 0.0 0.3863 0.0 0.0 0.0 LOT 76 HILLSBOROUGH #1 BK R PG 33 466-210-046-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 77 HILLSBOROUGH #1 BK R PG 33 466-210-047-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 78 HILLSBOROUGH #1 BK R PG 33 466-210-048-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 79 HILLSBOROUGH #1 BK R PG 33 466-210-049-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 80 HILLSBOROUGH #1 BK R PG 33 466-210-050-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 81 HILLSBOROUGH #1 BK R PG 33 466-210-051-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 82 HILLSBOROUGH #1 BK R PG 33 466-210-052-000 Assessable B 8.84 10.54 0.0 0.2963 0.0 0.0 0.0 LOT 83 HILLSBOROUGH #1 BK R PG 33 466-210-053-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 84 HILLSBOROUGH #1 BK R PG 33 466-210-054-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 85 HILLSBOROUGH #1 BK R PG 33 466-210-055-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 86 HILLSBOROUGH #1 BK R PG 33 466-210-056-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 87 HILLSBOROUGH #1 BK R PG 33 466-210-057-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 88 HILLSBOROUGH #1 BK R PG 33 466-210-058-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 89 HILLSBOROUGH #1 MOR R-33 466-210-059-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 90 HILLSBOROUGH #1 MOR R-33 466-210-060-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 91 HILLSBOROUGH #1 BK R PG 33 466-210-061-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 92 HILLSBOROUGH #1 BK R PG 33 466-210-062-000 Assessable B 11.54 13.74 0.0 0.3863 0.0 0.0 0.0 LOT 93 HILLSBOROUGH #1 BK R PG 33 466-210-063-000 Assessable B 10.94 13.03 0.0 0.3663 0.0 0.0 0.0 LOT 94 HILLSBOROUGH #1 BK R PG 33 466-210-064-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 95 HILLSBOROUGH #1 BK R PG 33 466-210-065-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 96 HILLSBOROUGH #1 BK R PG 33 466-210-066-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 97 HILLSBOROUGH #1 BK R PG 33 466-210-067-000 Assessable B 10.34 12.31 0.0 0.3463 0.0 0.0 0.0 LOT 98 HILLSBOROUGH #1 MOR R-33 466-210-068-000 Assessable B 9.74 11.60 0.0 0.3263 0.0 0.0 0.0 LOT 99 HILLSBOROUGH #1 BK R PG 33 466-220-001-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 1 HILLSBOROUGH #1 BK R PG 33 466-220-002-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 2 HILLSBOROUGH #1 BK R PG 33 466-220-003-000 Assessable B 10.64 12.67 0.0 0.3563 0.0 0.0 0.0 LOT 3 HILLSBOROUGH #1 BK R PG 33 466-220-004-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 4 HILLSBOROUGH #1 BK R PG 33 466-220-005-000 Assessable B 8.84 10.54 0.0 0.2963 0.0 0.0 0.0 LOT 5 HILLSBOROUGH UNIT #1 MOR BK R PG 33 466-220-006-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 6 HILLSBOROUGH #1 BK R PG 33 466-220-007-000 Assessable B 5.86 6.98 0.0 0.1963 0.0 0.0 0.0 LOT 7 HILLSBOROUGH #1 BK R PG 33 466-220-008-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 8 HILLSBOROUGH #1 BK R PG 33 466-220-009-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 9 HILLSBOROUGH #1 BK R PG 33 466-220-010-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 10 HILLSBOROUGH #1 BK R PG 33 466-220-011-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 11 HILLSBOROUGH #1 BK R PG 33 466-220-012-000 Assessable B 10.64 12.67 0.0 0.3563 0.0 0.0 0.0 LOT 12 HILLSBOROUGH #1 BK R PG 33 466-220-013-000 Assessable B 9.14 10.89 0.0 0.3063 0.0 0.0 0.0 LOT 13 HILLSBOROUGH #1 BK R PG 33 466-220-014-000 Assessable B 10.64 12.67 0.0 0.3563 0.0 0.0 0.0 LOT 14 HILLSBOROUGH #1 BK R PG 33 Willdan Financial Services Page 12 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-220-015-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 15 HILLSBOROUGH #1 BK R PG 33 466-220-016-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 L16 HILLSBOROUGH #1 BK R PG 33 466-220-017-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 17 HILLSBOROUGH #1 BK R PG 33 466-220-018-000 Assessable B 9.14 10.89 0.0 0.3063 0.0 0.0 0.0 LOT 18 HILLSBOROUGH #1 BK R PG 33 466-220-019-000 Assessable B 10.04 11.96 0.0 0.3363 0.0 0.0 0.0 LOT 52 HILLSBOROUGH #1 BK R PG 33 466-220-020-000 Assessable B 8.84 10.54 0.0 0.2963 0.0 0.0 0.0 LOT 53 HILLSBOROUGH #1 BK R PG 33 466-220-021-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 54 HILLSBOROUGH #1 BK R PG 33 466-220-022-000 Assessable B 8.56 10.18 0.0 0.2863 0.0 0.0 0.0 LOT 55 HILLSBOROUGH #1 BK R PG 33 466-220-023-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 56 HILLSBOROUGH #1 BK R PG 33 466-220-024-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 57 HILLSBOROUGH #1 BK R PG 33 466-220-025-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 58 HILLSBOROUGH #1 BK R PG 33 466-220-026-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 59 HILLSBOROUGH #1 BK R PG 33 466-220-027-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 60 HILLSBOROUGH #1 BK R PG 33 466-220-028-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 61 HILLSBOROUGH #1 BK R PG 33 466-220-029-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 62 HILLSBOROUGH #1 BK R PG 33 466-220-030-000 Assessable B 8.84 10.54 0.0 0.2963 0.0 0.0 0.0 LOT 63 HILLSBOROUGH #1 BK R PG 33 466-220-031-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 64 HILLSBOROUGH #1 BK R PG 33 466-220-032-000 Assessable B 9.14 10.89 0.0 0.3063 0.0 0.0 0.0 LOT 100 HILLSBOROUGH#1 BK R PG 33 466-220-033-000 Assessable B 10.64 12.67 0.0 0.3563 0.0 0.0 0.0 LOT 101 HILLSBOROUGH#1 BK R PG 33 466-220-034-000 Assessable B 9.14 10.89 0.0 0.3063 0.0 0.0 0.0 LOT 102 HILLSBOROUGH#1 BK R PG 33 466-220-035-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 103 HILLSBOROUGH#1 BK R PG 33 466-220-036-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 104 HILLSBOROUGH#1 BK R PG 33 466-220-037-000 Assessable B 7.06 8.40 0.0 0.2363 0.0 0.0 0.0 LOT 105 HILLSBOROUGH#1 BK R PG 33 466-220-038-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 106 HILLSBOROUGH#1 BK R PG 33 466-220-039-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 107 HILLSBOROUGH#1 BK R PG 33 466-220-040-000 Assessable B 6.46 7.69 0.0 0.2163 0.0 0.0 0.0 LOT 108 HILLSBOROUGH#1 BK R PG 33 466-220-041-000 Assessable B 7.36 8.76 0.0 0.2463 0.0 0.0 0.0 LOT 109 HILLSBOROUGH#1 BK R PG 33 466-220-042-000 Assessable B 7.66 9.11 0.0 0.2563 0.0 0.0 0.0 LOT 110 HILLSBOROUGH#1 BK R PG 33 466-220-043-000 Assessable B 10.04 11.96 0.0 0.3363 0.0 0.0 0.0 LOT 111 HILLSBOROUGH#1 BK R PG 33 466-220-044-000 Assessable B 9.74 11.60 0.0 0.3263 0.0 0.0 0.0 LOT 112 HILLSBOROUGH UNIT #1 MOR R-33 466-220-045-000 Assessable B 9.74 11.60 0.0 0.3263 0.0 0.0 0.0 LOT 113 HILLSBOROUGH#1 BK R PG 33 466-220-046-000 Assessable B 9.14 10.89 0.0 0.3063 0.0 0.0 0.0 LOT 114 HILLSBOROUGH#1 MOR BK R PG 33 466-220-047-000 Assessable B 6.16 7.34 0.0 0.2063 0.0 0.0 0.0 LOT 115 HILLSBOROUGH#1 BK R PG 33 466-220-048-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 116 HILLSBOROUGH#1 BK R PG 33 466-220-049-000 Assessable B 8.26 9.83 0.0 0.2763 0.0 0.0 0.0 LOT 117 HILLSBOROUGH#1 BK R PG 33 466-220-050-000 Assessable B 9.74 11.60 0.0 0.3263 0.0 0.0 0.0 LOT 118 HILLSBOROUGH#1 BK R PG 33 466-220-051-000 Assessable B 11.54 13.74 0.0 0.3863 0.0 0.0 0.0 LOT 119 HILLSBOROUGH UNIT #1 MOR R-33 466-220-052-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 120 HILLSBOROUGH#1 BK R PG 33 466-220-053-000 Assessable B 6.76 8.05 0.0 0.2263 0.0 0.0 0.0 LOT 121 HILLSBOROUGH#1 BK R PG 33 466-230-002-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L D HILLSBOROUGH #1 BK R PG 33 466-230-003-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L G HILLSBOROUGH #1 BK R PG 33 466-230-004-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L H HILLSBOROUGH #1 BK R PG 33 466-230-005-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L I HILLSBOROUGH #1 BK R PG 33 466-230-006-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L J HILLSBOROUGH #1 BK R PG 33 466-230-007-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L K HILLSBOROUGH #1 BK R PG 33 466-230-008-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L L HILLSBOROUGH #1 BK R PG 33 Willdan Financial Services Page 13 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-230-009-000 Common B - - 0.0 0.0 0.0 0.0 0.0 L M HILLSBOROUGH #1 BK R PG 33 466-280-001-000 Assessable B&D 7.74 9.19 0.0 0.2427 0.0 0.2427 0.0 LOT 1 EASTRIDGE UNIT 1 S-66 466-280-002-000 Assessable B&D 6.78 8.05 0.0 0.2127 0.0 0.2127 0.0 LOT 2 EASTRIDGE UNIT 1 S-66 466-280-003-000 Assessable B&D 6.78 8.05 0.0 0.2127 0.0 0.2127 0.0 LOT 3 EASTRIDGE UNIT 1 S-66 466-280-004-000 Assessable B&D 8.06 9.57 0.0 0.2527 0.0 0.2527 0.0 LOT 4 EASTRIDGE UNIT 1 S-66 466-280-005-000 Assessable B&D 11.88 14.11 0.0 0.3727 0.0 0.3727 0.0 LOT 5 EASTRIDGE UNIT 1 S-66 466-280-006-000 Assessable B&D 21.76 25.85 0.0 0.6827 0.0 0.6827 0.0 LOT 6 EASTRIDGE UNIT 1 S-66 466-280-007-000 Assessable B&D 7.74 9.19 0.0 0.2427 0.0 0.2427 0.0 LOT 7 EASTRIDGE UNIT 1 S-66 466-280-008-000 Assessable B&D 8.68 10.33 0.0 0.2727 0.0 0.2727 0.0 LOT 8 EASTRIDGE UNIT 1 S-66 466-280-009-000 Assessable B&D 8.68 10.33 0.0 0.2727 0.0 0.2727 0.0 LOT 9 EASTRIDGE UNIT 1 S-66 466-280-010-000 Assessable B&D 7.74 9.19 0.0 0.2427 0.0 0.2427 0.0 LOT 10 EASTRIDGE UNIT 1 S-66 466-280-011-000 Assessable B&D 15.06 17.90 0.0 0.4727 0.0 0.4727 0.0 LOT 11 EASTRIDGE UNIT 1 S-66 466-280-012-000 Assessable B&D 7.10 8.43 0.0 0.2227 0.0 0.2227 0.0 LOT 12 EASTRIDGE UNIT 1 S-66 466-280-013-000 Assessable B&D 6.14 7.30 0.0 0.1927 0.0 0.1927 0.0 LOT 13 EASTRIDGE UNIT 1 S-66 466-280-014-000 Assessable B&D 6.78 8.05 0.0 0.2127 0.0 0.2127 0.0 LOT 14 EASTRIDGE UNIT 1 S-66 466-280-015-000 Assessable B&D 8.68 10.33 0.0 0.2727 0.0 0.2727 0.0 LOT 15 EASTRIDGE UNIT 1 S-66 466-290-001-000 Assessable B&D 5.14 6.11 0.0 0.1613 0.0 0.1613 0.0 LOT 35 EASTRIDGE UNIT 1 S-66 466-290-002-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 36 EASTRIDGE UNIT 1 S-66 466-290-003-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 37 EASTRIDGE UNIT 1 S-66 466-290-004-000 Assessable B&D 5.14 6.11 0.0 0.1613 0.0 0.1613 0.0 LOT 38 EASTRIDGE UNIT 1 S-66 466-290-005-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 39 EASTRIDGE UNIT 1 S-66 466-290-006-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 40 EASTRIDGE UNIT 1 S-66 466-290-007-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 41 EASTRIDGE UNIT 1 S-66 466-290-008-000 Assessable B&D 7.36 8.76 0.0 0.2313 0.0 0.2313 0.0 LOT 42 EASTRIDGE UNIT 1 S-66 466-290-009-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 43 EASTRIDGE UNIT 1 S-66 466-290-010-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 44 EASTRIDGE UNIT 1 S-66 466-290-011-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 45 EASTRIDGE UNIT 1 S-66 466-290-012-000 Assessable B&D 9.28 11.03 0.0 0.2913 0.0 0.2913 0.0 LOT 46 EASTRIDGE UNIT 1 S-66 466-290-013-000 Assessable B&D 14.06 16.71 0.0 0.4413 0.0 0.4413 0.0 LOT 47 EASTRIDGE UNIT 1 S-66 466-290-014-000 Assessable B&D 13.42 15.95 0.0 0.4213 0.0 0.4213 0.0 LOT 48 EASTRIDGE UNIT 1 S-66 466-290-015-000 Assessable B&D 11.20 13.30 0.0 0.3513 0.0 0.3513 0.0 LOT 49 EASTRIDGE UNIT 1 S-66 466-290-016-000 Assessable B&D 9.28 11.03 0.0 0.2913 0.0 0.2913 0.0 LOT 50 EASTRIDGE UNIT 1 S-66 466-290-017-000 Assessable B&D 8.96 10.65 0.0 0.2813 0.0 0.2813 0.0 LOT 51 EASTRIDGE UNIT 1 S-66 466-290-018-000 Assessable B&D 13.10 15.57 0.0 0.4113 0.0 0.4113 0.0 LOT 52 EASTRIDGE UNIT 1 S-66 466-290-019-000 Assessable B&D 9.92 11.79 0.0 0.3113 0.0 0.3113 0.0 LOT 53 EASTRIDGE UNIT 1 S-66 466-290-020-000 Assessable B&D 22.04 26.17 0.0 0.6913 0.0 0.6913 0.0 LOT 54 EASTRIDGE UNIT 1 S-66 466-290-021-000 Assessable B&D 8.96 10.65 0.0 0.2813 0.0 0.2813 0.0 LOT 55 EASTRIDGE UNIT 1 S-66 466-290-022-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 56 EASTRIDGE UNIT 1 S-66 466-290-023-000 Assessable B&D 8.00 9.51 0.0 0.2513 0.0 0.2513 0.0 LOT 57 EASTRIDGE UNIT 1 S-66 466-290-024-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 58 EASTRIDGE UNIT 1 S-66 466-290-025-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 59 EASTRIDGE UNIT 1 S-66 466-290-026-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 60 EASTRIDGE UNIT 1 S-66 466-290-027-000 Assessable B&D 11.84 14.06 0.0 0.3713 0.0 0.3713 0.0 LOT 61 EASTRIDGE UNIT 1 S-66 466-290-028-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 62 EASTRIDGE UNIT 1 S-66 466-290-029-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 63 EASTRIDGE UNIT 1 S-66 466-290-030-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 64 EASTRIDGE UNIT 1 S-66 Willdan Financial Services Page 14 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-290-031-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 65 EASTRIDGE UNIT 1 S-66 466-290-032-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 66 EASTRIDGE UNIT 1 S-66 466-290-033-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 67 EASTRIDGE UNIT 1 S-66 466-300-001-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 28 EASTRIDGE UNIT 1 S-66 466-300-002-000 Assessable B&D 8.32 9.89 0.0 0.2613 0.0 0.2613 0.0 LOT 29 EASTRIDGE UNIT 1 S-66 466-300-003-000 Assessable B&D 8.64 10.27 0.0 0.2713 0.0 0.2713 0.0 LOT 30 EASTRIDGE UNIT 1 S-66 466-300-004-000 Assessable B&D 9.28 11.03 0.0 0.2913 0.0 0.2913 0.0 LOT 31 EASTRIDGE UNIT 1 S-66 466-300-005-000 Assessable B&D 12.80 15.19 0.0 0.4013 0.0 0.4013 0.0 LOT 32 EASTRIDGE UNIT 1 S-66 466-300-006-000 Assessable B&D 10.24 12.17 0.0 0.3213 0.0 0.3213 0.0 LOT 33 EASTRIDGE UNIT 1 S-66 466-300-007-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 34 EASTRIDGE UNIT 1 S-66 466-300-008-000 Assessable B&D 8.00 9.51 0.0 0.2513 0.0 0.2513 0.0 LOT 68 EASTRIDGE UNIT 1 S-66 466-300-009-000 Assessable B&D 7.36 8.76 0.0 0.2313 0.0 0.2313 0.0 LOT 69 EASTRIDGE UNIT 1 S-66 466-300-010-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 70 EASTRIDGE UNIT 1 S-66 466-300-011-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 71 EASTRIDGE UNIT 1 S-66 466-300-012-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 72 EASTRIDGE UNIT 1 S-66 466-300-013-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 73 EASTRIDGE UNIT 1 S-66 466-300-014-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 74 EASTRIDGE UNIT 1 S-66 466-300-015-000 Assessable B&D 10.56 12.54 0.0 0.3313 0.0 0.3313 0.0 LOT 75 EASTRIDGE UNIT 1 S-66 466-300-016-000 Assessable B&D 8.00 9.51 0.0 0.2513 0.0 0.2513 0.0 LOT 76 EASTRIDGE UNIT 1 S-66 466-300-017-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 77 EASTRIDGE UNIT 1 S-66 466-300-018-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 78 EASTRIDGE UNIT 1 S-66 466-300-019-000 Assessable B&D 9.60 11.41 0.0 0.3013 0.0 0.3013 0.0 LOT 79 EASTRIDGE UNIT 1 S-66 466-300-020-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 80 EASTRIDGE UNIT 1 S-66 466-300-021-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 81 EASTRIDGE UNIT 1 S-66 466-300-022-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 82 EASTRIDGE UNIT 1 S-66 466-300-023-000 Assessable B&D 5.46 6.49 0.0 0.1713 0.0 0.1713 0.0 LOT 83 EASTRIDGE UNIT 1 S-66 466-300-024-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 84 EASTRIDGE UNIT 1 S-66 466-300-025-000 Assessable B&D 5.14 6.11 0.0 0.1613 0.0 0.1613 0.0 LOT 85 EASTRIDGE UNIT 1 S-66 466-300-026-000 Assessable B&D 5.14 6.11 0.0 0.1613 0.0 0.1613 0.0 LOT 86 EASTRIDGE UNIT 1 S-66 466-300-027-000 Assessable B&D 7.36 8.76 0.0 0.2313 0.0 0.2313 0.0 LOT 87 EASTRIDGE UNIT 1 S-66 466-300-028-000 Assessable B&D 10.24 12.17 0.0 0.3213 0.0 0.3213 0.0 LOT 88 EASTRIDGE UNIT 1 S-66 466-300-029-000 Assessable B&D 8.00 9.51 0.0 0.2513 0.0 0.2513 0.0 LOT 89 EASTRIDGE UNIT 1 S-66 466-300-030-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 90 EASTRIDGE UNIT 1 S-66 466-300-031-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 91 EASTRIDGE UNIT 1 S-66 466-300-032-000 Assessable B&D 10.24 12.17 0.0 0.3213 0.0 0.3213 0.0 LOT 92 EASTRIDGE UNIT 1 S-66 466-300-033-000 Assessable B&D 8.64 10.27 0.0 0.2713 0.0 0.2713 0.0 LOT 93 EASTRIDGE UNIT 1 S-66 466-300-034-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 94 EASTRIDGE UNIT 1 S-66 466-300-035-000 Assessable B&D 10.56 12.54 0.0 0.3313 0.0 0.3313 0.0 LOT 95 EASTRIDGE UNIT 1 S-66 466-310-001-000 Assessable B&D 14.16 16.82 0.0 0.4442 0.0 0.4442 0.0 LOT 16 EASTRIDGE UNIT 2 S-67 466-310-006-000 Assessable B&D 10.34 12.27 0.0 0.3242 0.0 0.3242 0.0 LOT 21 EASTRIDGE UNIT 2 S-67 466-310-007-000 Assessable B&D 7.78 9.25 0.0 0.2442 0.0 0.2442 0.0 LOT 22 EASTRIDGE UNIT 2 S-67 466-310-008-000 Assessable B&D 9.70 11.52 0.0 0.3042 0.0 0.3042 0.0 LOT 23 EASTRIDGE UNIT 2 S-67 466-310-009-000 Assessable B&D 10.96 13.03 0.0 0.3442 0.0 0.3442 0.0 LOT 24 EASTRIDGE UNIT 2 S-67 466-310-010-000 Assessable B&D 8.74 10.38 0.0 0.2742 0.0 0.2742 0.0 LOT 25 EASTRIDGE UNIT 2 S-67 466-310-011-000 Assessable B&D 8.74 10.38 0.0 0.2742 0.0 0.2742 0.0 LOT 26 EASTRIDGE UNIT 2 S-67 466-310-012-000 Assessable B&D 11.28 13.41 0.0 0.3542 0.0 0.3542 0.0 LOT 27 EASTRIDGE UNIT 2 S-67 Willdan Financial Services Page 15 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-310-016-000 Assessable B&D 12.74 15.14 0.0 0.4 0.0 0.4 0.0 POR LOT 17 EASTRIDGE UNIT 2 S-67 466-310-017-000 Assessable B&D 14.98 17.80 0.0 0.47 0.0 0.47 0.0 POR LOTS 17 & 18 EASTRIDGE UNIT 2 S-67 466-310-018-000 Assessable B&D 11.16 13.25 0.0 0.35 0.0 0.35 0.0 POR LOTS 18 & 19 EASTRIDGE UNIT 2 S-67 466-310-019-000 Assessable B&D 15.62 18.55 0.0 0.49 0.0 0.49 0.0 LOT 20 & POR LOT 19 EASTRIDGE UNIT 2 S-67 466-320-001-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 96 EASTRIDGE UNIT 3 MOR S-68 466-320-002-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 97 EASTRIDGE UNIT 3 MOR S-68 466-320-003-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 98 EASTRIDGE UNIT 3 MOR S-68 466-320-004-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 99 EASTRIDGE UNIT 3 MOR S-68 466-320-005-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 100 EASTRIDGE UNIT 3 MOR S-68 466-320-006-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 101 EASTRIDGE UNIT 3 MOR S-68 466-320-007-000 Assessable B&D 5.46 6.49 0.0 0.1713 0.0 0.1713 0.0 LOT 102 EASTRIDGE UNIT 3 MOR S-68 466-320-008-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 103 EASTRIDGE UNIT 3 MOR S-68 466-320-009-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 104 EASTRIDGE UNIT 3 MOR S-68 466-320-010-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 105 EASTRIDGE UNIT 3 MOR S-68 466-320-011-000 Assessable B&D 8.32 9.89 0.0 0.2613 0.0 0.2613 0.0 LOT 106 EASTRIDGE UNIT 3 MOR S-68 466-320-012-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 107 EASTRIDGE UNIT 3 MOR S-68 466-320-013-000 Assessable B&D 8.32 9.89 0.0 0.2613 0.0 0.2613 0.0 LOT 108 EASTRIDGE UNIT 3 MOR S-68 466-320-014-000 Assessable B&D 8.96 10.65 0.0 0.2813 0.0 0.2813 0.0 LOT 109 EASTRIDGE UNIT 3 MOR S-68 466-320-015-000 Assessable B&D 8.64 10.27 0.0 0.2713 0.0 0.2713 0.0 LOT 110 EASTRIDGE UNIT 3 MOR S-68 466-320-016-000 Assessable B&D 12.48 14.82 0.0 0.3913 0.0 0.3913 0.0 LOT 111 EASTRIDGE UNIT 3 MOR S-68 466-320-017-000 Assessable B&D 14.38 17.09 0.0 0.4513 0.0 0.4513 0.0 LOT 112 EASTRIDGE UNIT 3 MOR S-68 466-320-018-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 113 EASTRIDGE UNIT 3 MOR S-68 466-320-019-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 114 EASTRIDGE UNIT 3 MOR S-68 466-320-020-000 Assessable B&D 8.00 9.51 0.0 0.2513 0.0 0.2513 0.0 LOT 115 EASTRIDGE UNIT 3 MOR S-68 466-320-021-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 116 EASTRIDGE UNIT 3 MOR S-68 466-320-022-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 117 EASTRIDGE UNIT 3 MOR S-68 466-320-023-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 118 EASTRIDGE UNIT 3 MOR S-68 466-320-024-000 Assessable B&D 8.00 9.51 0.0 0.2513 0.0 0.2513 0.0 LOT 119 EASTRIDGE UNIT 3 MOR S-68 466-320-025-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 120 EASTRIDGE UNIT 3 MOR S-68 466-320-026-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 121 EASTRIDGE UNIT 3 MOR S-68 466-320-027-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 122 EASTRIDGE UNIT 3 MOR S-68 466-320-028-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 123 EASTRIDGE UNIT 3 MOR S-68 466-320-029-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 124 EASTRIDGE UNIT 3 MOR S-68 466-320-030-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 125 EASTRIDGE UNIT 3 MOR S-68 466-320-031-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 126 EASTRIDGE UNIT 3 MOR S-68 466-320-032-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 127 EASTRIDGE UNIT 3 MOR S-68 466-320-033-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 128 EASTRIDGE UNIT 3 MOR S-68 466-320-034-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 129 EASTRIDGE UNIT 3 MOR S-68 466-320-035-000 Assessable B&D 7.36 8.76 0.0 0.2313 0.0 0.2313 0.0 LOT 130 EASTRIDGE UNIT 3 MOR S-68 466-320-036-000 Assessable B&D 5.14 6.11 0.0 0.1613 0.0 0.1613 0.0 LOT 131 EASTRIDGE UNIT 3 MOR S-68 466-320-037-000 Assessable B&D 5.14 6.11 0.0 0.1613 0.0 0.1613 0.0 LOT 132 EASTRIDGE UNIT 3 MOR S-68 466-320-038-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 133 EASTRIDGE UNIT 3 MOR S-68 466-320-039-000 Assessable B&D 5.14 6.11 0.0 0.1613 0.0 0.1613 0.0 LOT 134 EASTRIDGE UNIT 3 MOR S-68 466-320-040-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 135 EASTRIDGE UNIT 3 MOR S-68 466-320-041-000 Assessable B&D 5.78 6.86 0.0 0.1813 0.0 0.1813 0.0 LOT 136 EASTRIDGE UNIT 3 MOR S-68 466-320-042-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 137 EASTRIDGE UNIT 3 MOR S-68 Willdan Financial Services Page 16 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-320-043-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 138 EASTRIDGE UNIT 3 MOR S-68 466-320-044-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 139 EASTRIDGE UNIT 3 MOR S-68 466-320-045-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 140 EASTRIDGE UNIT 3 MOR S-68 466-320-046-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 141 EASTRIDGE UNIT 3 MOR S-68 466-320-047-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 142 EASTRIDGE UNIT 3 MOR S-68 466-320-048-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 143 EASTRIDGE UNIT 3 MOR S-68 466-320-049-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 144 EASTRIDGE UNIT 3 MOR S-68 466-320-050-000 Assessable B&D 6.42 7.62 0.0 0.2013 0.0 0.2013 0.0 LOT 145 EASTRIDGE UNIT 3 MOR S-68 466-320-051-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 146 EASTRIDGE UNIT 3 MOR S-68 466-320-052-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 147 EASTRIDGE UNIT 3 MOR S-68 466-320-053-000 Assessable B&D 6.10 7.24 0.0 0.1913 0.0 0.1913 0.0 LOT 148 EASTRIDGE UNIT 3 MOR S-68 466-320-054-000 Assessable B&D 8.96 10.65 0.0 0.2813 0.0 0.2813 0.0 LOT 149 EASTRIDGE UNIT 3 MOR S-68 466-320-055-000 Assessable B&D 8.00 9.51 0.0 0.2513 0.0 0.2513 0.0 LOT 150 EASTRIDGE UNIT 3 MOR S-68 466-320-056-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 151 EASTRIDGE UNIT 3 MOR S-68 466-320-057-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 152 EASTRIDGE UNIT 3 MOR S-68 466-320-058-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 153 EASTRIDGE UNIT 3 MOR S-68 466-320-059-000 Assessable B&D 6.72 8.00 0.0 0.2113 0.0 0.2113 0.0 LOT 154 EASTRIDGE UNIT 3 MOR S-68 466-320-060-000 Assessable B&D 7.04 8.38 0.0 0.2213 0.0 0.2213 0.0 LOT 155 EASTRIDGE UNIT 3 MOR S-68 466-320-061-000 Assessable B&D 7.68 9.14 0.0 0.2413 0.0 0.2413 0.0 LOT 156 EASTRIDGE UNIT 3 MOR S-68 466-350-001-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 193 ASHLEY WOODS UNIT 4 MOR S-95 466-350-002-000 Assessable B&D 8.26 9.81 0.0 0.2591 0.0 0.2591 0.0 LOT 194 ASHLEY WOODS UNIT 4 MOR S-95 466-350-003-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 195 ASHLEY WOODS UNIT 4 MOR S-95 466-350-004-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 196 ASHLEY WOODS UNIT 4 MOR S-95 466-350-005-000 Assessable B&D 7.30 8.67 0.0 0.2291 0.0 0.2291 0.0 LOT 197 ASHLEY WOODS UNIT 4 MOR S-95 466-350-006-000 Assessable B&D 9.22 10.95 0.0 0.2891 0.0 0.2891 0.0 LOT 198 ASHLEY WOODS UNIT 4 MOR S-95 466-350-007-000 Assessable B&D 8.58 10.19 0.0 0.2691 0.0 0.2691 0.0 LOT 199 ASHLEY WOODS UNIT 4 MOR S-95 466-350-008-000 Assessable B&D 6.66 7.92 0.0 0.2091 0.0 0.2091 0.0 LOT 200 ASHLEY WOODS UNIT 4 MOR S-95 466-350-009-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 201 ASHLEY WOODS UNIT 4 MOR S-95 466-350-010-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 202 ASHLEY WOODS UNIT 4 MOR S-95 466-350-011-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 203 ASHLEY WOODS UNIT 4 MOR S-95 466-350-012-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 204 ASHLEY WOODS UNIT 4 MOR S-95 466-350-013-000 Assessable B&D 7.94 9.43 0.0 0.2491 0.0 0.2491 0.0 LOT 205 ASHLEY WOODS UNIT 4 MOR S-95 466-350-014-000 Assessable B&D 6.34 7.54 0.0 0.1991 0.0 0.1991 0.0 LOT 206 ASHLEY WOODS UNIT 4 MOR S-95 466-350-015-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 207 ASHLEY WOODS UNIT 4 MOR S-95 466-350-016-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 208 ASHLEY WOODS UNIT 4 MOR S-95 466-350-017-000 Assessable B&D 6.98 8.30 0.0 0.2191 0.0 0.2191 0.0 LOT 209 ASHLEY WOODS UNIT 4 MOR S-95 466-350-018-000 Assessable B&D 6.34 7.54 0.0 0.1991 0.0 0.1991 0.0 LOT 210 ASHLEY WOODS UNIT 4 MOR S-95 466-350-019-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 211 ASHLEY WOODS UNIT 4 MOR S-95 466-350-020-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 212 ASHLEY WOODS UNIT 4 MOR S-95 466-350-021-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 213 ASHLEY WOODS UNIT 4 MOR S-95 466-350-022-000 Assessable B&D 7.62 9.05 0.0 0.2391 0.0 0.2391 0.0 LOT 214 ASHLEY WOODS UNIT 4 MOR S-95 466-350-023-000 Assessable B&D 8.58 10.19 0.0 0.2691 0.0 0.2691 0.0 LOT 215 ASHLEY WOODS UNIT 4 MOR S-95 466-350-024-000 Assessable B&D 6.98 8.30 0.0 0.2191 0.0 0.2191 0.0 LOT 216 ASHLEY WOODS UNIT 4 MOR S-95 466-350-025-000 Assessable B&D 7.62 9.05 0.0 0.2391 0.0 0.2391 0.0 LOT 217 ASHLEY WOODS UNIT 4 MOR S-95 466-350-026-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 218 ASHLEY WOODS UNIT 4 MOR S-95 466-350-027-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 219 ASHLEY WOODS UNIT 4 MOR S-95 Willdan Financial Services Page 17 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-360-001-000 Assessable B&D 6.34 7.54 0.0 0.1991 0.0 0.1991 0.0 LOT 140 ASHLEY WOODS UNIT 4 MOR S-95 466-360-002-000 Assessable B&D 6.66 7.92 0.0 0.2091 0.0 0.2091 0.0 LOT 141 ASHLEY WOODS UNIT 4 MOR S-95 466-360-003-000 Assessable B&D 7.30 8.67 0.0 0.2291 0.0 0.2291 0.0 LOT 142 ASHLEY WOODS UNIT 4 MOR S-95 466-360-004-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 143 ASHLEY WOODS UNIT 4 MOR S-95 466-360-005-000 Assessable B&D 6.34 7.54 0.0 0.1991 0.0 0.1991 0.0 LOT 144 ASHLEY WOODS UNIT 4 MOR S-95 466-360-006-000 Assessable B&D 7.30 8.67 0.0 0.2291 0.0 0.2291 0.0 LOT 145 ASHLEY WOODS UNIT 4 MOR S-95 466-360-007-000 Assessable B&D 8.26 9.81 0.0 0.2591 0.0 0.2591 0.0 LOT 146 ASHLEY WOODS UNIT 4 MOR S-95 466-360-008-000 Assessable B&D 8.58 10.19 0.0 0.2691 0.0 0.2691 0.0 LOT 147 ASHLEY WOODS UNIT 4 MOR S-95 466-360-009-000 Assessable B&D 7.30 8.67 0.0 0.2291 0.0 0.2291 0.0 LOT 148 ASHLEY WOODS UNIT 4 MOR S-95 466-360-010-000 Assessable B&D 6.98 8.30 0.0 0.2191 0.0 0.2191 0.0 LOT 149 ASHLEY WOODS UNIT 4 MOR S-95 466-360-011-000 Assessable B&D 6.66 7.92 0.0 0.2091 0.0 0.2091 0.0 LOT 164 ASHLEY WOODS UNIT 4 MOR S-95 466-360-012-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 165 ASHLEY WOODS UNIT 4 MOR S-95 466-360-013-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 166 ASHLEY WOODS UNIT 4 MOR S-95 466-360-014-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 167 ASHLEY WOODS UNIT 4 MOR S-95 466-360-015-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 168 ASHLEY WOODS UNIT 4 MOR S-95 466-360-016-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 169 ASHLEY WOODS UNIT 4 MOR S-95 466-360-017-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 170 ASHLEY WOODS UNIT 4 MOR S-95 466-360-018-000 Assessable B&D 6.66 7.92 0.0 0.2091 0.0 0.2091 0.0 LOT 171 ASHLEY WOODS UNIT 4 MOR S-95 466-360-019-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 172 ASHLEY WOODS UNIT 4 MOR S-95 466-360-020-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 173 ASHLEY WOODS UNIT 4 MOR S-95 466-360-021-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 174 ASHLEY WOODS UNIT 4 MOR S-95 466-360-022-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 175 ASHLEY WOODS UNIT 4 MOR S-95 466-360-023-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 176 ASHLEY WOODS UNIT 4 MOR S-95 466-360-024-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 177 ASHLEY WOODS UNIT 4 MOR S-95 466-360-025-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 178 ASHLEY WOODS UNIT 4 MOR S-95 466-360-026-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 179 ASHLEY WOODS UNIT 4 MOR S-95 466-360-027-000 Assessable B&D 6.34 7.54 0.0 0.1991 0.0 0.1991 0.0 LOT 180 ASHLEY WOODS UNIT 4 MOR S-95 466-360-028-000 Assessable B&D 7.62 9.05 0.0 0.2391 0.0 0.2391 0.0 LOT 183 ASHLEY WOODS UNIT 4 MOR S-95 466-360-029-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 184 ASHLEY WOODS UNIT 4 MOR S-95 466-360-030-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 185 ASHLEY WOODS UNIT 4 MOR S-95 466-360-031-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 186 ASHLEY WOODS UNIT 4 MOR S-95 466-360-032-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 187 ASHLEY WOODS UNIT 4 MOR S-95 466-360-033-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 188 ASHLEY WOODS UNIT 4 MOR S-95 466-360-034-000 Assessable B&D 7.94 9.43 0.0 0.2491 0.0 0.2491 0.0 LOT 189 ASHLEY WOODS UNIT 4 MOR S-95 466-360-035-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 190 ASHLEY WOODS UNIT 4 MOR S-95 466-360-036-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 191 ASHLEY WOODS UNIT 4 MOR S-95 466-360-037-000 Assessable B&D 6.66 7.92 0.0 0.2091 0.0 0.2091 0.0 LOT 192 ASHLEY WOODS UNIT 4 MOR S-95 466-360-038-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 220 ASHLEY WOODS UNIT 4 MOR S-95 466-370-001-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 150 ASHLEY WOODS UNIT 4 MOR S-95 466-370-002-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 151 ASHLEY WOODS UNIT 4 MOR S-95 466-370-003-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 152 ASHLEY WOODS UNIT 4 MOR S-95 466-370-004-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 153 ASHLEY WOODS UNIT 4 MOR S-95 466-370-005-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 154 ASHLEY WOODS UNIT 4 MOR S-95 466-370-006-000 Assessable B&D 5.38 6.40 0.0 0.1691 0.0 0.1691 0.0 LOT 155 ASHLEY WOODS UNIT 4 MOR S-95 466-370-007-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 156 ASHLEY WOODS UNIT 4 MOR S-95 466-370-008-000 Assessable B&D 6.02 7.16 0.0 0.1891 0.0 0.1891 0.0 LOT 157 ASHLEY WOODS UNIT 4 MOR S-95 Willdan Financial Services Page 18 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-370-009-000 Assessable B&D 23.88 28.36 0.0 0.7491 0.0 0.7491 0.0 LOT 158 ASHLEY WOODS UNIT 4 MOR S-95 466-370-010-000 Assessable B&D 10.48 12.46 0.0 0.3291 0.0 0.3291 0.0 LOT 159 ASHLEY WOODS UNIT 4 MOR S-95 466-370-011-000 Assessable B&D 9.22 10.95 0.0 0.2891 0.0 0.2891 0.0 LOT 160 ASHLEY WOODS UNIT 4 MOR S-95 466-370-012-000 Assessable B&D 6.34 7.54 0.0 0.1991 0.0 0.1991 0.0 LOT 161 ASHLEY WOODS UNIT 4 MOR S-95 466-370-013-000 Assessable B&D 7.62 9.05 0.0 0.2391 0.0 0.2391 0.0 LOT 162 ASHLEY WOODS UNIT 4 MOR S-95 466-370-014-000 Assessable B&D 8.28 9.84 0.0 0.26 0.0 0.26 0.0 LOT 163 ASHLEY WOODS UNIT 4 MOR S-95 466-370-015-000 Assessable B&D 5.70 6.78 0.0 0.1791 0.0 0.1791 0.0 LOT 181 ASHLEY WOODS UNIT 4 MOR S-95 466-370-016-000 Assessable B&D 6.98 8.30 0.0 0.2191 0.0 0.2191 0.0 LOT 182 ASHLEY WOODS UNIT 4 MOR S-95 466-390-001-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 161 EASTRIDGE UNIT NO 4 T-11 466-390-002-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 162 EASTRIDGE UNIT NO 4 T-11 466-390-003-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 163 EASTRIDGE UNIT NO 4 T-11 466-390-004-000 Assessable B&D 7.32 8.71 0.0 0.23 0.0 0.23 0.0 LOT 164 EASTRIDGE UNIT NO 4 T-11 466-390-005-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 165 EASTRIDGE UNIT NO 4 T-11 466-390-006-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 166 EASTRIDGE UNIT NO 4 T-11 466-390-007-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 167 EASTRIDGE UNIT NO 4 T-11 466-390-008-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 168 EASTRIDGE UNIT NO 4 T-11 466-390-009-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 169 EASTRIDGE UNIT NO 4 T-11 466-390-010-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 170 EASTRIDGE UNIT NO 4 T-11 466-390-011-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 171 EASTRIDGE UNIT NO 4 T-11 466-390-012-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 172 EASTRIDGE UNIT NO 4 T-11 466-390-013-000 Assessable B&D 7.64 9.09 0.0 0.24 0.0 0.24 0.0 LOT 173 EASTRIDGE UNIT NO 4 T-11 466-390-014-000 Assessable B&D 7.64 9.09 0.0 0.24 0.0 0.24 0.0 LOT 174 EASTRIDGE UNIT NO 4 T-11 466-390-017-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 177 EASTRIDGE UNIT NO 4 T-11 466-390-018-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 178 EASTRIDGE UNIT NO 4 T-11 466-390-019-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 179 EASTRIDGE UNIT NO 4 T-11 466-390-020-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 180 EASTRIDGE UNIT NO 4 T-11 466-390-021-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 181 EASTRIDGE UNIT NO 4 T-11 466-390-022-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 182 EASTRIDGE UNIT NO 4 T-11 466-390-023-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 198 EASTRIDGE UNIT NO 4 T-11 466-390-024-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 199 EASTRIDGE UNIT NO 4 T-11 466-390-025-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 200 EASTRIDGE UNIT NO 4 T-11 466-390-026-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 201 EASTRIDGE UNIT NO 4 T-11 466-390-027-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 202 EASTRIDGE UNIT NO 4 T-11 466-390-028-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 203 EASTRIDGE UNIT NO 4 T-11 466-390-029-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 204 EASTRIDGE UNIT NO 4 T-11 466-390-030-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 205 EASTRIDGE UNIT NO 4 T-11 466-390-031-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 206 EASTRIDGE UNIT NO 4 T-11 466-390-032-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 207 EASTRIDGE UNIT NO 4 T-11 466-390-034-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 224 EASTRIDGE UNIT NO 4 T-11 466-390-035-000 Assessable B&D 7.32 8.71 0.0 0.23 0.0 0.23 0.0 LOT 225 EASTRIDGE UNIT NO 4 T-11 466-390-036-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 226 EASTRIDGE UNIT NO 4 T-11 466-390-037-000 Assessable B&D 8.28 9.84 0.0 0.26 0.0 0.26 0.0 LOT 227 EASTRIDGE UNIT NO 4 T-11 466-390-038-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 228 EASTRIDGE UNIT NO 4 T-11 466-390-039-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 229 EASTRIDGE UNIT NO 4 T-11 466-390-040-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 230 EASTRIDGE UNIT NO 4 T-11 466-390-041-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 231 EASTRIDGE UNIT NO 4 T-11 Willdan Financial Services Page 19 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-390-043-000 Assessable B&D 10.20 12.12 0.0 0.32 0.0 0.32 0.0 POR LOT 175 EASTRIDGE UNIT NO 4 T-11 466-390-045-000 Assessable B&D 9.88 11.74 0.0 0.31 0.0 0.31 0.0 LOT 176 & POR LOT 175 EASTRIDGE UNIT NO 4 T-11 466-400-001-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 157 EASTRIDGE UNIT NO 4 T-11 466-400-002-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 158 EASTRIDGE UNIT NO 4 T-11 466-400-003-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 159 EASTRIDGE UNIT NO 4 T-11 466-400-004-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 160 EASTRIDGE UNIT NO 4 T-11 466-400-005-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 183 EASTRIDGE UNIT NO 4 T-11 466-400-006-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 184 EASTRIDGE UNIT NO 4 T-11 466-400-007-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 185 EASTRIDGE UNIT NO 4 T-11 466-400-008-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 186 EASTRIDGE UNIT NO 4 T-11 466-400-009-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 187 EASTRIDGE UNIT NO 4 T-11 466-400-010-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 188 EASTRIDGE UNIT NO 4 MOR BK T PG 11 466-400-011-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 189 EASTRIDGE UNIT NO 4 MOR T-11 466-400-012-000 Assessable B&D 7.96 9.47 0.0 0.25 0.0 0.25 0.0 LOT 190 EASTRIDGE UNIT NO 4 T-11 466-400-013-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 191 EASTRIDGE UNIT NO 4 T-11 466-400-014-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 192 EASTRIDGE UNIT NO 4 T-11 466-400-015-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 193 EASTRIDGE UNIT NO 4 T-11 466-400-016-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 194 EASTRIDGE UNIT NO 4 T-11 466-400-017-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 195 EASTRIDGE UNIT NO 4 T-11 466-400-018-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 196 EASTRIDGE UNIT NO 4 T-11 466-400-019-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 197 EASTRIDGE UNIT NO 4 T-11 466-400-020-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 208 EASTRIDGE UNIT NO 4 T-11 466-400-021-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 209 EASTRIDGE UNIT NO 4 T-11 466-400-022-000 Assessable B&D 5.42 6.44 0.0 0.17 0.0 0.17 0.0 LOT 210 EASTRIDGE UNIT NO 4 T-11 466-400-023-000 Assessable B&D 5.74 6.82 0.0 0.18 0.0 0.18 0.0 LOT 211 EASTRIDGE UNIT NO 4 T-11 466-400-024-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 212 EASTRIDGE UNIT NO 4 T-11 466-400-025-000 Assessable B&D 7.32 8.71 0.0 0.23 0.0 0.23 0.0 LOT 213 EASTRIDGE UNIT NO 4 T-11 466-400-026-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 214 EASTRIDGE UNIT NO 4 T-11 466-400-027-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 215 EASTRIDGE UNIT NO 4 T-11 466-400-028-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 216 EASTRIDGE UNIT NO 4 T-11 466-400-029-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 217 EASTRIDGE UNIT NO 4 T-11 466-400-030-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 218 EASTRIDGE UNIT NO 4 T-11 466-400-031-000 Assessable B&D 7.32 8.71 0.0 0.23 0.0 0.23 0.0 LOT 219 EASTRIDGE UNIT NO 4 T-11 466-400-032-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 220 EASTRIDGE UNIT NO 4 T-11 466-400-033-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 221 EASTRIDGE UNIT NO 4 T-11 466-400-034-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 222 EASTRIDGE UNIT NO 4 T-11 466-400-035-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 223 EASTRIDGE UNIT NO 4 T-11 466-400-036-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 232 EASTRIDGE UNIT NO 4 T-11 466-400-037-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 233 EASTRIDGE UNIT NO 4 T-11 466-400-038-000 Assessable B&D 5.10 6.06 0.0 0.16 0.0 0.16 0.0 LOT 234 EASTRIDGE UNIT NO 4 T-11 466-400-039-000 Assessable B&D 6.68 7.95 0.0 0.21 0.0 0.21 0.0 LOT 235 EASTRIDGE UNIT NO 4 T-11 466-400-040-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 236 EASTRIDGE UNIT NO 4 T-11 466-410-003-000 Assessable B&D 17.22 20.45 0.0 0.54 0.0 0.54 0.0 LOT 83 ASHLEY WOODS UNIT 2 T-13 466-410-004-000 Assessable B&D 14.02 16.66 0.0 0.44 0.0 0.44 0.0 LOT 84 ASHLEY WOODS UNIT 2 T-13 466-410-005-000 Assessable B&D 11.80 14.01 0.0 0.37 0.0 0.37 0.0 LOT 85 ASHLEY WOODS UNIT 2 T-13 466-410-006-000 Assessable B&D 10.52 12.49 0.0 0.33 0.0 0.33 0.0 LOT 86 ASHLEY WOODS UNIT 2 T-13 Willdan Financial Services Page 20 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-410-007-000 Assessable B&D 13.70 16.28 0.0 0.43 0.0 0.43 0.0 LOT 87 ASHLEY WOODS UNIT 2 T-13 466-410-008-000 Assessable B&D 9.88 11.74 0.0 0.31 0.0 0.31 0.0 LOT 88 ASHLEY WOODS UNIT 2 T-13 466-410-009-000 Assessable B&D 11.16 13.25 0.0 0.35 0.0 0.35 0.0 LOT 89 ASHLEY WOODS UNIT 2 T-13 466-410-010-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 90 ASHLEY WOODS UNIT 2 T-13 466-410-011-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 91 ASHLEY WOODS UNIT 2 T-13 466-410-012-000 Assessable B&D 6.06 7.19 0.0 0.19 0.0 0.19 0.0 LOT 92 ASHLEY WOODS UNIT 2 T-13 466-410-013-000 Assessable B&D 7.32 8.71 0.0 0.23 0.0 0.23 0.0 LOT 93 ASHLEY WOODS UNIT 2 T-13 466-410-014-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 94 ASHLEY WOODS UNIT 2 T-13 466-410-015-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 95 ASHLEY WOODS UNIT 2 T-13 466-410-016-000 Assessable B&D 7.96 9.47 0.0 0.25 0.0 0.25 0.0 LOT 96 ASHLEY WOODS UNIT 2 T-13 466-410-018-000 Assessable B&D 14.02 16.66 0.0 0.44 0.0 0.44 0.0 LOT 98 ASHLEY WOODS UNIT 2 T-13 466-410-019-000 Assessable B&D 7.96 9.47 0.0 0.25 0.0 0.25 0.0 LOT 99 ASHLEY WOODS UNIT 2 T-13 466-410-020-000 Assessable B&D 6.36 7.57 0.0 0.2 0.0 0.2 0.0 LOT 100 ASHLEY WOODS UNIT 2 T-13 466-410-021-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 101 ASHLEY WOODS UNIT 2 T-13 466-410-022-000 Assessable B&D 7.00 8.33 0.0 0.22 0.0 0.22 0.0 LOT 102 ASHLEY WOODS UNIT 2 T-13 466-410-023-000 Assessable B&D 9.88 11.74 0.0 0.31 0.0 0.31 0.0 LOT 103 ASHLEY WOODS UNIT 2 T-13 466-410-024-000 Assessable B&D 10.52 12.49 0.0 0.33 0.0 0.33 0.0 LOT 104 ASHLEY WOODS UNIT 2 T-13 466-410-025-000 Assessable B&D 7.64 9.09 0.0 0.24 0.0 0.24 0.0 LOT 105 ASHLEY WOODS UNIT 2 T-13 466-410-034-000 Common B&D - - 0.0 0.0 0.0 0.0 0.0 POR LOT C OPEN SPACE ASHLEY WOOD #2 466-410-036-000 Assessable B&D 19.44 23.10 0.0 0.61 0.0 0.61 0.0 POR LOT 97 ASHLEY WOODS UNIT 2 T-13 466-410-041-000 Assessable B&D 14.34 17.04 0.0 0.45 0.0 0.45 0.0 POR LOT 106 ASHLEY WOODS UNIT 2 T-13 466-410-043-000 Assessable B&D 14.02 16.66 0.0 0.44 0.0 0.44 0.0 L82ASHLEY WOODS UN2T-13&P L J PUB UTLTY ESMT T-13 466-410-044-000 Assessable B&D 9.24 10.98 0.0 0.29 0.0 0.29 0.0 L81ASHLEY WOODS UN2T-13&P L J PUB UTLTY ESMT T-13 466-490-001-000 Assessable B 6.36 7.58 0.0 0.2132 0.0 0.0 0.0 LOT 223 HILLSBOROUGH UNIT NO 2A T-47 466-490-002-000 Assessable B 7.06 8.40 0.0 0.2362 0.0 0.0 0.0 LOT 224 HILLSBOROUGH UNIT NO 2A T-47 466-490-003-000 Assessable B 7.92 9.44 0.0 0.2654 0.0 0.0 0.0 LOT 225 HILLSBOROUGH UNIT NO 2A T-47 466-490-004-000 Assessable B 9.88 11.77 0.0 0.3309 0.0 0.0 0.0 LOT 226 HILLSBOROUGH UNIT NO 2A T-47 466-490-005-000 Assessable B 7.58 9.04 0.0 0.2541 0.0 0.0 0.0 LOT 227 HILLSBOROUGH UNIT NO 2A T-47 466-490-006-000 Assessable B 7.52 8.95 0.0 0.2516 0.0 0.0 0.0 LOT 228 HILLSBOROUGH UNIT NO 2A T-47 466-490-007-000 Assessable B 8.26 9.84 0.0 0.2768 0.0 0.0 0.0 LOT 229 HILLSBOROUGH UNIT NO 2A T-47 466-490-008-000 Assessable B 10.38 12.35 0.0 0.3473 0.0 0.0 0.0 LOT 230 HILLSBOROUGH UNIT NO 2A T-47 466-490-009-000 Assessable B 9.36 11.16 0.0 0.3137 0.0 0.0 0.0 LOT 231 HILLSBOROUGH UNIT NO 2A T-47 466-490-010-000 Assessable B 7.96 9.47 0.0 0.2663 0.0 0.0 0.0 LOT 232 HILLSBOROUGH UNIT NO 2A T-47 466-490-011-000 Assessable B 8.80 10.48 0.0 0.2947 0.0 0.0 0.0 LOT 233 HILLSBOROUGH UNIT NO 2A T-47 466-490-012-000 Assessable B 11.72 13.96 0.0 0.3925 0.0 0.0 0.0 LOT 234 HILLSBOROUGH UNIT NO 2A T-47 466-490-013-000 Assessable B 8.00 9.52 0.0 0.2676 0.0 0.0 0.0 LOT 235 HILLSBOROUGH UNIT NO 2A T-47 466-490-014-000 Assessable B 7.64 9.09 0.0 0.2557 0.0 0.0 0.0 LOT 236 HILLSBOROUGH UNIT NO 2A T-47 466-490-015-000 Assessable B 6.84 8.15 0.0 0.2291 0.0 0.0 0.0 LOT 237 HILLSBOROUGH UNIT NO 2A T-47 466-490-016-000 Assessable B 8.88 10.57 0.0 0.2973 0.0 0.0 0.0 LOT 238 HILLSBOROUGH UNIT NO 2A T-47 466-490-017-000 Assessable B 6.50 7.74 0.0 0.2176 0.0 0.0 0.0 LOT 239 HILLSBOROUGH UNIT NO 2A T-47 466-490-018-000 Assessable B 8.02 9.55 0.0 0.2686 0.0 0.0 0.0 LOT 240 HILLSBOROUGH UNIT NO 2A T-47 466-490-019-000 Assessable B 6.26 7.45 0.0 0.2094 0.0 0.0 0.0 LOT 241 HILLSBOROUGH UNIT NO 2A T-47 466-490-020-000 Assessable B 6.34 7.55 0.0 0.2123 0.0 0.0 0.0 LOT 242 HILLSBOROUGH UNIT NO 2A T-47 466-490-021-000 Assessable B 14.16 16.86 0.0 0.4742 0.0 0.0 0.0 LOT 269 HILLSBOROUGH UNIT NO 2A T-47 466-490-022-000 Assessable B 10.90 12.97 0.0 0.3647 0.0 0.0 0.0 LOT 270 HILLSBOROUGH UNIT NO 2A T-47 466-490-023-000 Assessable B 8.46 10.08 0.0 0.2836 0.0 0.0 0.0 LOT 271 HILLSBOROUGH UNIT NO 2A T-47 Willdan Financial Services Page 21 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-490-024-000 Assessable B 9.92 11.80 0.0 0.3319 0.0 0.0 0.0 LOT 272 HILLSBOROUGH UNIT NO 2A T-47 466-490-025-000 Assessable B 8.24 9.81 0.0 0.2759 0.0 0.0 0.0 LOT 273 HILLSBOROUGH UNIT NO 2A T-47 466-490-026-000 Assessable B 7.12 8.49 0.0 0.2387 0.0 0.0 0.0 LOT 274 HILLSBOROUGH UNIT NO 2A T-47 466-490-027-000 Assessable B 7.12 8.47 0.0 0.2383 0.0 0.0 0.0 LOT 275 HILLSBOROUGH UNIT NO 2A T-47 466-490-028-000 Assessable B 6.50 7.74 0.0 0.2176 0.0 0.0 0.0 LOT 276 HILLSBOROUGH UNIT NO 2A T-47 466-490-029-000 Assessable B 6.56 7.81 0.0 0.2197 0.0 0.0 0.0 LOT 277 HILLSBOROUGH UNIT NO 2A T-47 466-490-030-000 Assessable B 6.58 7.85 0.0 0.2207 0.0 0.0 0.0 LOT 278 HILLSBOROUGH UNIT NO 2A T-47 466-490-031-000 Assessable B 6.44 7.66 0.0 0.2154 0.0 0.0 0.0 LOT 279 HILLSBOROUGH UNIT NO 2A T-47 466-490-032-000 Assessable B 6.34 7.56 0.0 0.2125 0.0 0.0 0.0 LOT 280 HILLSBOROUGH UNIT NO 2A T-47 466-490-033-000 Assessable B 6.40 7.62 0.0 0.2142 0.0 0.0 0.0 LOT 281 HILLSBOROUGH UNIT NO 2A T-47 466-490-034-000 Assessable B 7.46 8.89 0.0 0.25 0.0 0.0 0.0 LOT 282 HILLSBOROUGH UNIT NO 2A T-47 466-500-001-000 Assessable B 11.02 13.13 0.0 0.3691 0.0 0.0 0.0 LOT 207 HILLSBOROUGH UNIT NO 2A T-47 466-500-002-000 Assessable B 8.78 10.45 0.0 0.2939 0.0 0.0 0.0 LOT 208 HILLSBOROUGH UNIT NO 2A T-47 466-500-003-000 Assessable B 6.76 8.05 0.0 0.2265 0.0 0.0 0.0 LOT 209 HILLSBOROUGH UNIT NO 2A T-47 466-500-004-000 Assessable B 6.38 7.59 0.0 0.2134 0.0 0.0 0.0 LOT 210 HILLSBOROUGH UNIT NO 2A T-47 466-500-005-000 Assessable B 6.38 7.59 0.0 0.2134 0.0 0.0 0.0 LOT 211 HILLSBOROUGH UNIT NO 2A T-47 466-500-006-000 Assessable B 6.38 7.59 0.0 0.2134 0.0 0.0 0.0 LOT 212 HILLSBOROUGH UNIT NO 2A T-47 466-500-007-000 Assessable B 6.38 7.59 0.0 0.2134 0.0 0.0 0.0 LOT 213 HILLSBOROUGH UNIT NO 2A T-47 466-500-008-000 Assessable B 6.38 7.59 0.0 0.2134 0.0 0.0 0.0 LOT 214 HILLSBOROUGH UNIT NO 2A T-47 466-500-009-000 Assessable B 6.38 7.59 0.0 0.2135 0.0 0.0 0.0 LOT 215 HILLSBOROUGH UNIT NO 2A T-47 466-500-010-000 Assessable B 6.34 7.56 0.0 0.2126 0.0 0.0 0.0 LOT 216 HILLSBOROUGH UNIT NO 2A T-47 466-500-011-000 Assessable B 10.30 12.25 0.0 0.3446 0.0 0.0 0.0 LOT 217 HILLSBOROUGH UNIT NO 2A T-47 466-500-012-000 Assessable B 7.26 8.64 0.0 0.2431 0.0 0.0 0.0 LOT 218 HILLSBOROUGH UNIT NO 2A T-47 466-500-013-000 Assessable B 6.36 7.58 0.0 0.2133 0.0 0.0 0.0 LOT 219 HILLSBOROUGH UNIT NO 2A T-47 466-500-014-000 Assessable B 6.24 7.42 0.0 0.2088 0.0 0.0 0.0 LOT 220 HILLSBOROUGH UNIT NO 2A T-47 466-500-015-000 Assessable B 6.00 7.16 0.0 0.2013 0.0 0.0 0.0 LOT 221 HILLSBOROUGH UNIT NO 2A T-47 466-500-016-000 Assessable B 6.46 7.70 0.0 0.2165 0.0 0.0 0.0 LOT 222 HILLSBOROUGH UNIT NO 2A T-47 466-500-017-000 Assessable B 9.08 10.82 0.0 0.3043 0.0 0.0 0.0 LOT 243 HILLSBOROUGH UNIT NO 2A T-47 466-500-018-000 Assessable B 8.10 9.65 0.0 0.2714 0.0 0.0 0.0 LOT 244 HILLSBOROUGH UNIT NO 2A T-47 466-500-019-000 Assessable B 10.08 12.01 0.0 0.3377 0.0 0.0 0.0 LOT 245 HILLSBOROUGH UNIT NO 2A T-47 466-500-020-000 Assessable B 8.90 10.59 0.0 0.2977 0.0 0.0 0.0 LOT 246 HILLSBOROUGH UNIT NO 2A T-47 466-500-021-000 Assessable B 6.98 8.32 0.0 0.2341 0.0 0.0 0.0 LOT 247 HILLSBOROUGH UNIT NO 2A T-47 466-500-022-000 Assessable B 6.40 7.63 0.0 0.2146 0.0 0.0 0.0 LOT 248 HILLSBOROUGH UNIT NO 2A T-47 466-500-023-000 Assessable B 7.64 9.10 0.0 0.2558 0.0 0.0 0.0 LOT 249 HILLSBOROUGH UNIT NO 2A T-47 466-500-024-000 Assessable B 7.42 8.83 0.0 0.2484 0.0 0.0 0.0 LOT 250 HILLSBOROUGH UNIT NO 2A T-47 466-500-025-000 Assessable B 6.38 7.60 0.0 0.2136 0.0 0.0 0.0 LOT 251 HILLSBOROUGH UNIT NO 2A T-47 466-500-026-000 Assessable B 8.80 10.47 0.0 0.2945 0.0 0.0 0.0 LOT 252 HILLSBOROUGH UNIT NO 2A T-47 466-500-027-000 Assessable B 6.94 8.25 0.0 0.2321 0.0 0.0 0.0 LOT 253 HILLSBOROUGH UNIT NO 2A T-47 466-500-028-000 Assessable B 6.98 8.31 0.0 0.2338 0.0 0.0 0.0 LOT 254 HILLSBOROUGH UNIT NO 2A T-47 466-500-029-000 Assessable B 6.34 7.54 0.0 0.2121 0.0 0.0 0.0 LOT 255 HILLSBOROUGH UNIT NO 2A T-47 466-500-030-000 Assessable B 6.56 7.82 0.0 0.2199 0.0 0.0 0.0 LOT 256 HILLSBOROUGH UNIT NO 2A T-47 466-500-031-000 Assessable B 9.06 10.78 0.0 0.3032 0.0 0.0 0.0 LOT 257 HILLSBOROUGH UNIT NO 2A T-47 466-500-032-000 Assessable B 6.98 8.32 0.0 0.2339 0.0 0.0 0.0 LOT 258 HILLSBOROUGH UNIT NO 2A T-47 466-500-033-000 Assessable B 6.72 8.00 0.0 0.2251 0.0 0.0 0.0 LOT 267 HILLSBOROUGH UNIT NO 2A T-47 466-500-034-000 Assessable B 8.46 10.07 0.0 0.2833 0.0 0.0 0.0 LOT 268 HILLSBOROUGH UNIT NO 2A T-47 466-520-001-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 181 HILLSBOROUGH UNIT NO 2B T-86 Willdan Financial Services Page 22 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-520-002-000 Assessable B 7.92 9.42 0.0 0.265 0.0 0.0 0.0 LOT 182 HILLSBOROUGH UNIT NO 2B T-86 466-520-003-000 Assessable B 7.92 9.42 0.0 0.265 0.0 0.0 0.0 LOT 183 HILLSBOROUGH UNIT NO 2B T-86 466-520-004-000 Assessable B 8.42 10.03 0.0 0.282 0.0 0.0 0.0 LOT 184 HILLSBOROUGH UNIT NO 2B T-86 466-520-005-000 Assessable B 6.32 7.54 0.0 0.212 0.0 0.0 0.0 LOT 185 HILLSBOROUGH UNIT NO 2B T-86 466-520-006-000 Assessable B 9.34 11.12 0.0 0.3127 0.0 0.0 0.0 LOT 186 HILLSBOROUGH UNIT NO 2B T-86 466-520-007-000 Assessable B 9.50 11.31 0.0 0.318 0.0 0.0 0.0 LOT 187 HILLSBOROUGH UNIT NO 2B T-86 466-520-008-000 Assessable B 8.54 10.18 0.0 0.2862 0.0 0.0 0.0 LOT 188 HILLSBOROUGH UNIT NO 2B T-86 466-520-009-000 Assessable B 9.50 11.31 0.0 0.318 0.0 0.0 0.0 LOT 189 HILLSBOROUGH UNIT NO 2B T-86 466-520-010-000 Assessable B 6.32 7.54 0.0 0.212 0.0 0.0 0.0 LOT 190 HILLSBOROUGH UNIT NO 2B T-86 466-520-011-000 Assessable B 9.50 11.31 0.0 0.318 0.0 0.0 0.0 LOT 283 HILLSBOROUGH UNIT NO 2B T-86 466-520-012-000 Assessable B 6.64 7.92 0.0 0.2226 0.0 0.0 0.0 LOT 284 HILLSBOROUGH UNIT NO 2B T-86 466-520-013-000 Assessable B 7.72 9.20 0.0 0.2586 0.0 0.0 0.0 LOT 285 HILLSBOROUGH UNIT NO 2B T-86 466-520-014-000 Assessable B 9.50 11.31 0.0 0.318 0.0 0.0 0.0 LOT 286 HILLSBOROUGH UNIT NO 2B T-86 466-520-015-000 Assessable B 8.54 10.18 0.0 0.2862 0.0 0.0 0.0 LOT 287 HILLSBOROUGH UNIT NO 2B T-86 466-520-016-000 Assessable B 7.28 8.67 0.0 0.2438 0.0 0.0 0.0 LOT 288 HILLSBOROUGH UNIT NO 2B T-86 466-520-017-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 289 HILLSBOROUGH UNIT NO 2B T-86 466-520-018-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 290 HILLSBOROUGH UNIT NO 2B T-86 466-520-019-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 291 HILLSBOROUGH UNIT NO 2B T-86 466-520-020-000 Assessable B 6.64 7.92 0.0 0.2226 0.0 0.0 0.0 LOT 292 HILLSBOROUGH UNIT NO 2B T-86 466-520-021-000 Assessable B 6.96 8.29 0.0 0.2332 0.0 0.0 0.0 LOT 293 HILLSBOROUGH UNIT NO 2B T-86 466-520-022-000 Assessable B 7.28 8.67 0.0 0.2438 0.0 0.0 0.0 LOT 294 HILLSBOROUGH UNIT NO 2B T-86 466-520-023-000 Assessable B 5.06 6.03 0.0 0.1696 0.0 0.0 0.0 LOT 295 HILLSBOROUGH UNIT NO 2B T-86 466-520-024-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 296 HILLSBOROUGH UNIT NO 2B T-86 466-520-025-000 Assessable B 6.02 7.16 0.0 0.2014 0.0 0.0 0.0 LOT 297 HILLSBOROUGH UNIT NO 2B T-86 466-530-001-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 191 HILLSBOROUGH UNIT NO 2B T-86 466-530-002-000 Assessable B 5.54 6.60 0.0 0.1855 0.0 0.0 0.0 LOT 192 HILLSBOROUGH UNIT NO 2B T-86 466-530-003-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 193 HILLSBOROUGH UNIT NO 2B T-86 466-530-004-000 Assessable B 7.28 8.67 0.0 0.2438 0.0 0.0 0.0 LOT 194 HILLSBOROUGH UNIT NO 2B T-86 466-530-005-000 Assessable B 6.96 8.29 0.0 0.2332 0.0 0.0 0.0 LOT 195 HILLSBOROUGH UNIT NO 2B T-86 466-530-006-000 Assessable B 6.64 7.92 0.0 0.2226 0.0 0.0 0.0 LOT 196 HILLSBOROUGH UNIT NO 2B T-86 466-530-007-000 Assessable B 6.32 7.54 0.0 0.212 0.0 0.0 0.0 LOT 197 HILLSBOROUGH UNIT NO 2B T-86 466-530-008-000 Assessable B 6.32 7.54 0.0 0.212 0.0 0.0 0.0 LOT 198 HILLSBOROUGH UNIT NO 2B T-86 466-530-009-000 Assessable B 6.32 7.54 0.0 0.212 0.0 0.0 0.0 LOT 199 HILLSBOROUGH UNIT NO 2B T-86 466-530-010-000 Assessable B 6.64 7.92 0.0 0.2226 0.0 0.0 0.0 LOT 200 HILLSBOROUGH UNIT NO 2B T-86 466-530-011-000 Assessable B 6.96 8.29 0.0 0.2332 0.0 0.0 0.0 LOT 201 HILLSBOROUGH UNIT NO 2B T-86 466-530-012-000 Assessable B 6.64 7.92 0.0 0.2226 0.0 0.0 0.0 LOT 202 HILLSBOROUGH UNIT NO 2B T-86 466-530-013-000 Assessable B 6.02 7.16 0.0 0.2014 0.0 0.0 0.0 LOT 203 HILLSBOROUGH UNIT NO 2B T-86 466-530-014-000 Assessable B 6.02 7.16 0.0 0.2014 0.0 0.0 0.0 LOT 204 HILLSBOROUGH UNIT NO 2B T-86 466-530-015-000 Assessable B 6.64 7.92 0.0 0.2226 0.0 0.0 0.0 LOT 205 HILLSBOROUGH UNIT NO 2B T-86 466-530-016-000 Assessable B 6.96 8.29 0.0 0.2332 0.0 0.0 0.0 LOT 206 HILLSBOROUGH UNIT NO 2B T-86 466-530-017-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 259 HILLSBOROUGH UNIT NO 2B T-86 466-530-018-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 260 HILLSBOROUGH UNIT NO 2B T-86 466-530-019-000 Assessable B 5.70 6.78 0.0 0.1908 0.0 0.0 0.0 LOT 261 HILLSBOROUGH UNIT NO 2B T-86 466-530-020-000 Assessable B 5.38 6.41 0.0 0.1802 0.0 0.0 0.0 LOT 262 HILLSBOROUGH UNIT NO 2B T-86 466-530-021-000 Assessable B 69.72 82.92 0.0 2.3319 0.0 0.0 0.0 LOT 263 HILLSBOROUGH UNIT NO 2B T-86 466-530-022-000 Assessable B 72.88 86.69 0.0 2.4379 0.0 0.0 0.0 LOT 264 HILLSBOROUGH UNIT NO 2B T-86 Willdan Financial Services Page 23 of 24

ASSESSOR PARCEL
NUMBER
ASMT

CATEGORY ZONE TOTAL CHARGE

MAXIMUM
ASMT
ACRES
ZONE A
ACRES
ZONE B
ACRES
ZONE C
ACRES
ZONE D
ACRES

ZONE E LEGAL DESCRIPTION
City of Roseville
Johnson Ranch Landscaping & Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
466-530-023-000 Assessable B 66.54 79.15 0.0 2.2259 0.0 0.0 0.0 LOT 265 HILLSBOROUGH UNIT NO 2B T-86 466-530-024-000 Assessable B 6.02 7.16 0.0 0.2014 0.0 0.0 0.0 LOT 266 HILLSBOROUGH UNIT NO 2B T-86 Summary Fields Value
ACTIVE PARCELS 1,060
LEVIED PARCELS 1,044
TOTAL CHARGE $48,053.02
MAXIMUM ASMT $55,957.72
CHARGE ZONE A $16,754.44
CHARGE ZONE B $9,714.46
CHARGE ZONE C $9,007.05
CHARGE ZONE D $276.05
CHARGE ZONE E $12,301.02
ACRES ZONE A 101.5984
ACRES ZONE B 227.5064
ACRES ZONE C 132.6061
ACRES ZONE D 140.9012
ACRES ZONE E 13.6282
TOTAL ACRES 616.2403
Willdan Financial Services Page 24 of 24
1 RESOLUTION NO. 25-115

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY OF ASSESSMENTS

FOR THE NORTH CENTRAL ROSEVILLE SPECIFIC PLAN LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026, PURSUANT TO THE PROVISIONS OF PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the North Central Roseville Specific Plan Landscaping and Lighting District and annexed territory therein (hereafter referred to as the “District”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”), that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance and services of street lighting, landscaping, and all appurtenant facilities and operations related thereto; and, WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”) for the purpose of assisting with the establishment of the assessments, the annexation of territory, and to prepare and file an Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act, and in accordance with the California Constitution, Articles XIIIC and XIIID;

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE NORTH CENTRAL ROSEVILLE SPECIFIC PLAN LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 Engineer’s Report: The City Council hereby orders the Engineer to prepare and file with the City Clerk the Engineer’s Report concerning the levy of assessments for the District in accordance with Chapter 3, Section 22622 of the Act.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials and/or improvements for certain areas, including landscape, lighting, park, open space, parkway, slope and median areas together with trees, shrubs, turf and other ornamental vegetation, drainage and irrigation systems, recreation equipment, bike paths, pedestrian trails, walls and fences, and other public improvements within the street right-of-way areas and other appurtenant facilities as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements. 2 RESOLUTION NO. 25-115
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-116

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE,

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

FOR THE NORTH CENTRAL ROSEVILLE SPECIFIC PLAN LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, The City Council has, by previous Resolutions, formed the North Central Roseville Specific Plan Landscaping and Lighting District (hereafter referred to as the “District”), and initiated proceedings for Fiscal Year 2025/2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) that provides for the levy and collection of assessments by the County of Placer for the City of Roseville to pay for the maintenance, operation and servicing of all improvements and facilities related thereto; and,
WHEREAS, the City Council has retained Willdan Financial Services for the purpose of assisting with the Annual Levy of the District, and to prepare and file an Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) with the City Clerk in accordance with the Act; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY

THE CITY COUNCIL FOR THE NORTH CENTRAL ROSEVILLE SPECIFIC PLAN LANDSCAPING AND LIGHTING DISTRICT, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS:

Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay for the annual costs of the improvements.

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for certain areas, including landscape, lighting, park, open space, parkway, slope and median areas together with trees, shrubs, turf and other ornamental vegetation, drainage and irrigation systems, recreation equipment, bike paths, pedestrian trails, walls and fences, and other public improvements within the street right-of-way areas and other appurtenant facilities as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements. 2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District and any annexations thereto. The District generally includes the parcels within the area known as the North Central Roseville Specific Plan. The District is known and designated as
“North Central Roseville Specific Plan Landscaping and Lighting District” Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act.

Section 6 Notice: The City Clerk shall give notice of the time and place of the Public Hearing by causing this Resolution to be published once in the local newspaper not less than ten (10) days before the date of the hearing and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices.

Section 7 Time and Place of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday, May 21, 2025 at 6:00 p.m., or as soon thereafter as feasible in the regular meeting chambers located at 311 Vernon Street, Roseville, California.
3 RESOLUTION NO. 25-116
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville
1 RESOLUTION NO. 25-117

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, FOR PRELIMINARY APPROVAL OF THE ENGINEER’S ANNUAL

LEVY REPORT FOR THE NORTH CENTRAL ROSEVILLE SPECIFIC PLAN LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026 The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council has, by previous Resolutions, ordered the preparation of an Engineer’s Annual Levy Report (hereafter referred to as the “Engineer’s Report”) for the district known and designated as the North Central Roseville Specific Plan Landscaping and Lighting District (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and,
WHEREAS, the City Council has retained Willdan Financial Services (hereinafter “Engineer”), for the purpose of assisting with the establishment of the assessments and to prepare and file an Engineer’s Report with the City Clerk in accordance with the Act, and in accordance with the requirements of the California Constitution, Articles XIIIC and XIIID; and, WHEREAS, there has now been presented to this City Council the Engineer’s Report as required by Chapter 1, Article 4, Section 22566 of said Act; and, WHEREAS, this City Council has carefully examined and reviewed the Engineer’s Report as presented, and is preliminarily satisfied with the District, each and all of the budget items and documents as set forth therein, and is satisfied that the assessments, on a preliminary basis, have been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed within each Zone, as set forth in said Engineer’s Report; and,

NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE

CITY COUNCIL FOR THE NORTH CENTRAL ROSEVILLE SPECIFIC PLAN LANDSCAPING AND LIGHTING DISTRICT, AS FOLLOWS:

Section 1 That the above recitals are all true and correct.

Section 2 That the Engineer’s Report, as presented, consists of the following:
a. A Description of Improvements
b. The Annual Budget (Costs and Expenses of Maintenance, Services, Operations and District Administration)
c. The Assessment Roll containing the Fiscal Year 2025/2026 Levy for each Assessor Parcel within the District
2 Section 3 The Engineer’s Report is hereby approved on a preliminary basis and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 4 That the City Clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of the Engineer’sReport. 3 RESOLUTION NO. 25-117
PASSED, APPROVED, AND ADOPTED THIS day of , 2025.
,
Mayor
City of Roseville
,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)
I, , City Clerk of the City of Roseville, County of Placer, State of California do hereby certify that the foregoing Resolution No. _ was adopted by the City Council of said City of Roseville at a regular meeting of said council held on the day of , 2025, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:
,
City Clerk
City of Roseville

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

City of Roseville

North Central Roseville
Specific Plan
Landscaping and Lighting District
FY 2025/26 ENGINEER’S ANNUAL LEVY REPORT

Intent Meeting: April 16, 2025
Public Hearing: May 21, 2025

ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Rates and Charges for the:

North Central Roseville Specific Plan
Landscaping and Lighting District
City of Roseville
Placer County, State of California
This Report describes the District and any relevant zones therein, including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/26 as they existed at the time of the passage of the Resolution of Intention.

Reference is hereby made to the Placer County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this _____ day of _________, 2025
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Roseville
By: ________________________________
Mickey Ashley
Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888
DRAFT –FOR DISCUSSION PURPOSES ONLY

TABLE OF CONTENTS
I. OVERVIEW ........................................................................................................... 1 A. INTRODUCTION.................................................................................................1 B. COMPLIANCE WITH CURRENT LEGISLATION..........................................2 C. DESCRIPTION OF DISTRICT BOUNDARIES ..............................................3 D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT .................................3 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE...........5 II. METHOD OF APPORTIONMENT ...................................................................... 7 A. GENERAL ............................................................................................................7 B. SPECIAL BENEFIT ANALYSIS........................................................................7 C. DESCRIPTION OF THE METHOD OF APPORTIONMENT .......................9 D. INFLATIONARY ADJUSTMENT FACTOR...................................................10 III. DISTRICT BUDGET ............................................................................................12 A. FY 2025/26 BUDGET.......................................................................................12 B. FY 2025/26 ASSESSMENT RATES .............................................................12 C. FY 2025/26 FUND BALANCE INFORMATION ...........................................13 D. DESCRIPTION OF BUDGET ITEMS ..........................................................13 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN ........18 APPENDIX A – DISTRICT BOUNDARY MAP ............................................................20 APPENDIX B — FY 2025/26 ASSESSMENT ROLL ..................................................24 DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Roseville (“City”) annually levies and collects special assessments in order to maintain the improvements within the existing North Central Roseville Specific Plan Landscaping and Lighting District (“District”) within the City. The District was formed in 1990. The District was formed and is levied annual assessments pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “Act”).

This Engineer’s Annual Levy Report for Fiscal Year 2025/26 (“Report”) describes the District, any annexations, changes to the District, and the proposed assessments for the period of July 1, 2025 through June 30, 2026. The maintenance, operation and servicing of the improvements associated with specific areas of the City that provide a special benefit to the properties in that area are identified as Zones. The costs of the improvements and services are identified and budgeted separately for each Zone and each parcel within a Zone is assessed proportionately for only those improvements and services that are a direct and special benefit to the properties within the Zone. The budgets and assessments are based on the estimated cost (considering historical costs) to maintain the District improvements that provide a direct and special benefit to properties within the District.

The District consists of four landscaping benefit Zones:
• District Wide Benefit Zone
• Local Benefit Zone
• Zone F
• Zone G
In 2003, the City initiated and conducted property owner protest ballot proceedings, in accordance with the Act and Proposition 218, for the territory now known as Zones F & G. After the results of the ballots were tabulated, the City determined that a majority protest did not exist. The City then approved the annexation of Zones F and G, the maximum assessment rates, and annual inflationary adjustment factor.

In 2004, the City initiated and conducted property owner protest ballot proceedings, in accordance with the Act and Proposition 218, to reengineer Zones A, B, C, D & E and approve the maximum assessment rates and annual inflationary adjustment factor. After the results of the ballots were tabulated, the City determined that a majority protest did not exist. The City then approved the Engineer’s Annual Levy Report for FY 2004/05, which reconstituted the reengineered zones into the respective District Wide Benefit Zone or Local Benefit Zone.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 2 Zones A, B, C, D and E were reengineered in order to more accurately identify the Zones and areas of special benefit within this portion of the District. These zones were combined into two new Zones based primarily on level of service, similarity of improvement types, and the proximity to improvements.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Placer County Assessor’s Office. The Placer County Auditor/Controller uses Assessor’s Parcel Numbers and specific Tax Code Accounts, to identify on the County’s tax roll, properties assessed for special district benefit assessments.

Following approval of the Report, the City Council will by resolution, order the improvements to be made, if any, and confirm the levy and collection of assessments pursuant to the Act. The assessment rates and method of apportionment described in this Report as approved or modified by the City Council define the assessments to be applied to each parcel within the District and respective Zones for Fiscal Year (“FY”) 2025/26. The assessments as approved will be submitted to the Placer County Auditor/Controller to be included on the FY 2025/26 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rates approved by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
All assessments described in this Report and approved by the City Council are prepared in accordance with the Act and are in compliance with the substantive and procedural requirements of the California State Constitution Articles XIIIC and XIIID (“Articles XIIIC and XIIID”) and the provisions of the Proposition 218 Omnibus Implementation Act [Government Code Section 53750 and following] (the “Implementation Act”). Articles XIIIC and XIIID and the Implementation Act collectively are hereinafter referred to as “Proposition 218”.

In compliance with the provisions of Proposition 218, property owner ballot proceedings have been conducted for all Zones within the District; such proceedings approved and confirmed the Maximum Assessments and the Inflationary Adjustment Factor as described in this Report.

The District and all Zones therein have been formed pursuant to the Act. Pursuant to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 3 C. DESCRIPTION OF DISTRICT BOUNDARIES
The District is located north of downtown Roseville between Interstate 80 and Washington Boulevard and generally encompasses the area within the North Central Roseville Specific Plan (“NCRSP”) and two small residential developments in close proximity to the NCRSP near the corner of Diamond Oaks Road and Washington Boulevard. See Appendix A for District boundary map.

District Wide Zone This Zone includes all assessable property within the District with the exception of Zone F and Zone G.

Local Benefit Zone This Zone includes all single-family residential property within the District with the exception of Zone F and Zone G.

Zone F This Zone, which comprises the Diamond Oaks Unit No. 10 development, was created on January 8, 2003 through
Resolution 03-2 and was first levied in FY 2003/04. Zone F was comprised of Assessor Parcel Number (“APN”) 015-
020-040 prior to being subdivided into 39 residential lots.

Zone G This Zone, which comprises the Diamond Oaks Unit No. 14 development, was created on May 28, 2003 through
Resolution 03-220 and was first levied in FY 2003/04. Zone G was comprised of APNs 017-041-034 & 015-020-006
prior to being subdivided into 76 residential lots and 1 nonresidential parcel.

D. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to a proposed District, the Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 4 Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting, and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Furthermore, the 1972 Act specifies that where the cost of improvements (other than maintenance and operations) is greater than can be conveniently raised from a single annual assessment, an assessment to be levied and collected in annual installments. In that event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are sufficient moneys to pay all or part of the cost of the improvements. • Provide for a temporary advance to the improvement fund from any available and unencumbered funds of the local agency to pay all or part of the cost of the improvements and collect those advanced moneys from the annual installments collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed improvements. The amount borrowed, including amounts for bonds issued to finance the estimated cost of the proposed improvements.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 5 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE
The District provides and ensures the continued maintenance, servicing, administration and operation of various landscaping and lighting improvements, and associated appurtenances that benefit parcels within the District. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.

Specific improvements include all ground cover, turf, shrubs, trees, gardens, play areas and play equipment, picnic areas, bike paths, pedestrian trails, walls and fences, park maintenance facilities, irrigation and drainage systems, graffiti removal, and associated appurtenances. Improvements in each Zone include:

District Wide Zone This Zone provides for the maintenance of landscaping, fences, sound walls and other improvements within the
arterial parkway right of ways, also described as scenic corridors, including but not limited to Roseville Parkway, Pleasant Grove Boulevard, Harding Boulevard and the east side of Washington Boulevard, pedestrian, and bike
pathways.

Local Benefit Zone This Zone provides for the maintenance of landscaping and other improvements within the local street right of ways.

This Zone is primarily a combination of the old Zone C and Zone D, which provided similar maintenance.

Zone F This Zone provides for the maintenance of parkway and perimeter landscaping and block wall adjacent to the
development on the west side of Diamond Oaks Road;
Parkway and perimeter landscaping, bike trails, block wall and wood fence adjacent to the development on the east
side of Washington Boulevard; Open Space designated as
Lot “B”, and; Landscaping within Lot “C”, “E” and “F” within the Diamond Oaks Unit No. 10 project.

Zone G This Zone provides for the maintenance of parkway and perimeter landscaping, bike path and masonry sound wall adjacent to the development on the south side of Pleasant Grove Boulevard; maintenance of parkway and perimeter
landscaping, bike path and masonry sound wall adjacent to the development on the west side of Washington Boulevard from Pleasant Grove Boulevard to Emerald Oak Road;
maintenance of the masonry sound wall on the western
perimeter of the development; installation and maintenance of perimeter landscaping on the west side of the
development located on Open Space Parcel C between
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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 6 Emerald Oak Road and the masonry sound wall adjacent
to the railroad right of way; and maintenance of Open
Space, cobble swale (Lot “B”) and post and cable fencing for Lots “A”, “B”, and “C” within the Diamond Oaks Unit No. 14 project.

All assessable parcels identified as being within each Zone share in both the cost and the benefits of the improvements. The costs associated with the improvements are equitably spread among all benefiting parcels within each Zone. Only parcels that receive direct and special benefit from the improvements are assessed, and each parcel is assessed in proportion to the estimated benefit received. The funds collected from the assessments of each Zone are to be expended only for the services and operations within each respective Zone.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 7 II. METHOD OF APPORTIONMENT
A. GENERAL
The Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping, and appurtenant facilities.

The Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“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 formula used for calculating assessments in each Zone of the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

B. SPECIAL BENEFIT ANALYSIS
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:

Article XIIID Section 2(d) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service;”
Article XIIID Section 2(i) defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit 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.” Article XIIID Section 4(a) defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 8 imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
This District was formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the District.

The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by District will be used solely for such purposes.

The City has initiated and conducted property owner protest ballot proceedings in accordance with the Act and Proposition 218 for all Zones within the District. Each of the proposed improvements; the associated costs and assessments have been carefully reviewed, identified, and allocated based on special benefit pursuant to the provisions of Article XIIID and the Act. All improvements associated with the Zones have been identified as necessary, required and/or desired for the orderly development of the properties to their full potential. As such, these improvements would be necessary and required of individual property owners for the development of such properties and the ongoing operation, servicing and maintenance of these improvements would be the financial obligation of those properties. Therefore, the improvements and the annual costs of ensuring the maintenance and operation of the improvements are of direct and special benefit to the properties.

The method of apportionment (method of assessment) is based on the premise that each assessed parcel within these Zones receives special benefit from the improvements. The desirability and security of properties is enhanced by wellmaintained landscaping in close proximity to those properties.

The special benefits associated with all landscaping improvements are specifically:
• Enhanced desirability of properties through association with the improvements.
• Improved aesthetic appeal of properties providing a positive representation of the area and properties.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention.
• Increased sense of pride in ownership of property within the Zones resulting from well-maintained improvements associated with the properties. • Enhanced quality of life through well-maintained green belts and landscaped areas.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 9 • Reduced criminal activity and property-related crimes (especially vandalism) against properties in the Zones through well-maintained surroundings and amenities including abatement of graffiti. • Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation, and attenuating noise.

All of the preceding special benefits allow the property to be developed for the enjoyment of the property owners and contribute to a specific enhancement and desirability of each of the assessed parcels within the Zones.

The improvements are for the special benefit, enhancement, and use of properties within the Zones. Although the improvements include public easements, rights-ofway, streets, and other amenities available or visible to the public at large, the construction and installation of these improvements are only necessary for the development of properties within the Zones and are not required nor necessarily desired by any properties or developments outside the Zone’s boundaries.

Therefore, any public access or use of the improvements by others is incidental and there is no measurable general benefit to properties outside the Zones or to the public at large. In making this determination, it should be noted that all parkway and perimeter landscaping within the City is both funded and maintained by a special district, individual property owners or through some type of association.

C. DESCRIPTION OF THE METHOD OF APPORTIONMENT
Pursuant to the Act, the costs of each Zone may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels within the Zone in proportion to the estimated special benefits to be received by each such parcel from the improvements. The special benefit formula used for each Zone should reflect the composition of the parcels, and the improvements and services provided, to fairly proportion the Zone’s costs based on estimated special benefit to each parcel within the Zone. All assessable parcels within each Zone shall receive a direct special benefit from the services and improvements provided by the Zone.

Considering the composition of the parcels within the Zone, each parcel is assigned an Equivalent Dwelling Unit (“EDU”), which reflects each parcel’s estimated special benefit from the improvements as compared to other parcels within the Zone. Because all assessable parcels within each Zone are considered to benefit from the Zone improvements on an EDU basis, the amounts to levy to each Zone are then spread to each assessable parcel within the Zone on an EDU method as shown in the table below. Acreage of common area parcels shall be apportioned to the remaining assessable parcels of a subdivision and/or parcel split(s) related to the creation of the common area parcel(s).

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 10 The following formulas are used to calculate the assessment for each parcel:

ASSIGNED EDU PROPERTY CLASS

1.0 per unit Single-Family Residential Parcels

0.6 per unit Multi-Family Residential Parcels

7.0 per acre Non-Residential Parcels
For each Zone, the Applied Assessment Rate per Equivalent Dwelling Unit for each parcel in the Zone is the result of dividing the total Balance to Levy for each Zone, by the sum of the Zone EDUs for the fiscal year. This Applied Assessment Rate is multiplied by each parcel’s individual EDU to determine the parcel’s levy amount. The assessment cannot be greater than the current maximum assessment rate, as adjusted for the inflation factor.

Total Balance to Levy / Total EDU = Rate per EDU
Parcel EDU x Rate per EDU = Parcel Levy Amount
D. INFLATIONARY ADJUSTMENT FACTOR
Any new or increase in assessments require certain noticing and meeting requirements by law. Prior to the passage of Proposition 218, legislative changes in the Ralph M. Brown Act (the “Brown Act”) defined a new or increased assessment to exclude certain conditions. These conditions include any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed. This definition and conditions were later confirmed through Senate Bill 919 (the implementing legislation for Proposition 218).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary 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 Proposition 218. The property owner ballots included an Assessment to be approved, as well as the approval of an assessment range formula.

The assessment range formula shall be applied to all future assessments within the District. Generally, if the proposed annual assessment (levy per unit or rate) for the current fiscal year is less than or equals to the “Maximum Assessment” (or “Adjusted Maximum Assessment”), then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the following criteria:

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 11

1. Beginning in the second fiscal year and each fiscal year thereafter, the Maximum Assessment will be calculated.

2. The new Adjusted Maximum Assessment for the year represents the prior year’s approved Maximum Assessment increased by three percent (3.0%).

The Maximum Assessment is adjusted annually and is calculated independent of the District’s annual budget and proposed annual assessment. Any proposed annual assessment less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year.

The approved base year maximum assessment rates and annual inflationary adjustment factors for all Zones are shown in the table below:

Zone
Year of Approved
Maximum Rate and
Annual Inflator
(Base Year)
Maximum
Assessment
Rate per EDU
(Base Year)
Annual
Inflationary
Adjustment
Factor
District-Wide Benefit Zone FY 2004/05 $40.82 3.00%
Local Benefit Zone FY 2004/05 $43.92 3.00%
Zone F FY 2003/04 $481.35 3.00%
Zone G FY 2003/04 $264.22 3.00%
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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 12 III. DISTRICT BUDGET
A. FY 2025/26 BUDGET
Fund balance information of each Zone is reported in Section C on the following page.

Total balance to levy for the district is $786,101.16.

B. FY 2025/26 ASSESSMENT RATES
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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 13 C. FY 2025/26 FUND BALANCE INFORMATION
D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET:

DIRECT COSTS
Contract Maintenance – Landscaping – Includes all regularly scheduled contract labor, materials, supplies, and equipment required to properly maintain and ensure the satisfactory condition or maintenance of all landscaping improvements, irrigation, and related drainage systems, as well as maintenance of appurtenant facilities (the “improvements”).

Repair & Maintenance – Landscaping – Projected costs for repairs and/or maintenance of landscaping improvements. This would include work and materials not covered under contract maintenance.

Repair & Maintenance – Parks - Projected costs for repairs and/or maintenance of park improvements. This would include work and materials not covered under contract maintenance such as repair of damaged amenities due to vandalism, storms, etc.

Repair & Maintenance – Lighting – This line item includes repairs that are generally unforeseen and not normally included in the annual maintenance contract costs. If zero, this line item may not be shown in the budget.

Repair & Maintenance – Tree Work – This line item includes annual costs for tree maintenance not included in the annual contract maintenance portion of the budget. If zero, this line item may not be shown in the budget.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 14 Utilities – The furnishing of water and electricity required for the operation and maintenance of the improvements.

Maintenance – Bike Trails – Costs to perform the necessary maintenance of the bike trails within the District. If zero, this line item may not be shown in the budget.

Maintenance – Open Space – Costs to perform the necessary maintenance of the open space areas within the District. If zero, this line item may not be shown in the budget.

Rehab Reserve Expenditures – Non-Routine Tree Work – Expected costs to maintain trees other than costs of annual repair and maintenance. If zero, this line item may not be shown in the budget.

Rehab Reserve Project Expenditures – Expected costs for installation, replacement, or planned upgrades of District improvements for the current year that were previously funded or accumulated in the Rehabilitation Reserve. The Rehabilitation Reserve is used to accumulate funds for costs associated with the future rehabilitation or replacement of District improvements that cannot be conveniently raised from a single year’s assessment. If zero, this line item may not be shown in the budget.

ADMINISTRATION COSTS
City Administration – Estimated costs incurred by the City Finance Department and other Departments in preparing the annual budget for the Engineer’s Report, together with other financial information required to determine the annual assessment. These costs would also include the preparation, posting and publishing of public notices required for City Council action relating to the District, as well as costs to perform legal review of documents.

Contract Administration – Park’s Dept – Estimated Costs of Park and Recreation Department staff to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Department’s estimates and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

County Auditor Fees – A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

Consulting and Professional Services – Includes the costs and expenses of contracting with various professionals to provide legal, engineering and district administration services directly related to the District, including the calculation of the annual assessment amounts and the preparation of the Engineer’s’ Report.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 15 Public Hearing Publishing Costs – Includes the out-of-pocket costs to publish public notices required for City Council action relating to the District.

Total Direct and Administration Costs – The total expected costs of the District.

BUDGET ADJUSTMENTS
Replenishment/(Use) of Operating Reserve – A “Replenishment” increases the levy in order to replenish the Operating Reserve. On the other hand, a “Use” of the Operating Reserve decreases the levy by drawing funds from the Operating Reserve for current year expenditures. If zero, this line item may not be shown in the budget. Further information regarding the function of the Operating Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Contribution for / (Use of) Rehab Reserve – A “Contribution” increases the levy in order to generate funding for the Rehabilitation Reserve. This reserve allows for the accumulation of funds for possible rehabilitation projects or replacements in future years. On the other hand, a “Use of” of the Rehabilitation Reserve provides current year funding of rehabilitation projects or replacements from available funds within the Rehabilitation Reserve. If zero, this line item may not be shown in the budget. Further information regarding the function of the Rehabilitation Reserve is provided under “FUND BALANCE INFORMATION” in the following pages of this Section.

Rounding Adjustment – The necessary rounding adjustment(s) due to limitations of the County property tax system that requires even penny levy amounts to be placed on the secured tax roll.

BALANCE TO LEVY – This is the total amount to be levied and collected in the District through assessments for the current fiscal year. The Balance to Levy represents the sum of the total District costs together with any applicable adjustments to the budget as described above.

ASSESSMENT RATES:

Total Assessable Single-Family Units – The total number of assessable singlefamily units within the District for the current fiscal year. Since each single-family residential parcel is in both the District-Wide Benefit Zone and the Local Benefit Zone, the single-family EDUs are only added once to arrive at the "Total Equivalent Dwelling Units"
Total Assessable Multi-Family Units – The total number of assessable multifamily units within the District for the current fiscal year.

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FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 16 Total Assessable Non-Residential Acres – The total assessable non-residential acres within the District for the current fiscal year.

Total Equivalent Dwelling Units (“EDUs”) – Total assessable EDUs within the District for the current fiscal year.

Applied Assessment Rates per EDU – The assessment rates per EDU to be applied to the non-exempt parcels within the applicable Zone for the current fiscal year.

Maximum Assessment Rates per EDU – The maximum assessment rates per EDU for the parcels within the applicable Zone for the current fiscal year.

Potential Maximum Assessment Per Zone – The total amount that can be assessed against all parcels within each Zone for the current fiscal year based upon the expected number of parcels to be assessed.

FUND BALANCE INFORMATION:

OPERATING RESERVE
Beginning Operating Reserve Balance 7-1-2025 – The District’s anticipated beginning balance of cash and receivables net of any unpaid prior year obligations.

These beginning balances shall be used to fund the District’s expenditures from July 1, 2025 to December 31, 2025, as the Operating Reserve is required to compensate for the approximate six-month delay between the start of the District’s fiscal year and the receipt of the collections from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

Replenish from FY 2025/26 Levy – This amount is added to the FY 2025/26 levy in order to replenish the Operating Reserve. Due to the six-month delay from the District’s receipt of assessment collections, the Operating Reserve balance shall be sufficiently funded to provide for expenditures from the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Expenses – The amount of the Operating Reserve to be used to fund FY 2025/26 expenses. Portions of the Operating Reserve may be slated for current year expenditures in order to reduce the Ending Operating Reserve Balance to an amount no greater than the expected District costs for the period of July 1, 2025 (the beginning of the Fiscal Year) through December 31, 2025. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Rehab Reserve – The amount of Operating Reserve monies to be transferred to or from the Rehabilitation Reserve. Periodically, funds DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 17 held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Operating Reserve Balance 6-30-2026 (est.) – This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2026. The size of each Zone’s Operating Reserve is limited by Streets and Highways Code 22569 which states that an Operating Reserve shall not exceed the estimated costs of maintenance, service and incidental expenses from the first day of the fiscal year (July 1) to the date that the Agency expects to receive the first apportionment of collections from the County, which is estimated to be December 31. Therefore, each Zone may retain an Operating Reserve amounting to the District’s first six-months of expenses in order to meet ongoing obligations until the first collections are received from the County. All Rehabilitation Reserve balances, if any, are excluded from the Operating Reserve balances and shall be shown separately in the Report.

REHABILITATION RESERVE
Beginning Rehab Reserve Balance 7-1-2025 — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2025. Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

Collect from FY 2025/26 Levy — This amount is added to the levy to accumulate funding of future year rehabilitation projects, replacements, restorations, or upgrades of District improvements. If zero, this line item may not be shown in the budget.

Use for FY 2025/26 Rehab Projects — The amount of Rehabilitation Reserve monies expected to be transferred out of the Rehabilitation Reserve to fund the costs of installation, replacement, or planned upgrades of District improvements for the current year. If zero, this line item may not be shown in the budget.

Transfer from/(to) the Operating Reserve — The amount of Rehabilitation Reserve monies to be transferred to or from the Operating Reserve. Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 18 Ending Rehab Reserve Balance 6-30-2026 — The projected balance of funds in the Rehabilitation Reserve as of June 30, 2026. These funds shall be used to provide for future year rehabilitation projects, replacements, restorations, or upgrades of District improvements which cannot be conveniently raised from a single year’s assessment. Should the District have no Rehabilitation Reserve or related activity, the Rehabilitation Reserve information may not be presented in the Report.

E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN
Streets and Highways Code 22660 allows the District to generate and accumulate funds over several years to fund District improvements that cannot be conveniently raised from a single year’s assessment.

The Report provides a five-year Capital Improvement Plan (“CIP”) which shows projected expenditures by Zone related to the rehabilitation, restoration and/or replacement of District improvements, and other allowable costs. The Current Fiscal Year CIP is shown in the preceding Budget Section A. The projected CIP costs for the remaining four years are shown in the table below.

District Wide Zone
Local Benefit Zone
Zone F
DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 19 Zone G
Periodically, funds held in a Rehabilitation Reserve may be needed to respond to changing maintenance needs of the improvements or other factors. Accordingly, any or all funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks and Recreation Department or equivalent, in order to provide for the maintenance and operation of the improvements.

DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 20 APPENDIX A – DISTRICT BOUNDARY MAP
The boundary map for the District has previously been submitted to the Clerk of the City in the format required under the Act and is, by reference, hereby made part of this Report. These District Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.

For general reference purposes, a rendering of the District’s Boundaries is presented herein.

DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 21 DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 22 DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 23 DRAFT –FOR DISCUSSION PURPOSES ONLY
FY 2025/26 North Central Roseville Specific Plan Landscaping and Lighting District Page 24 APPENDIX B — FY 2025/26 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Placer County Assessor's map for the year in which this Report is prepared.

Due to the size of the Assessment Roll, a listing of parcels to be assessed within this District, along with the proposed assessment amounts, may be submitted to the City Clerk, under a separate cover, and by reference is made part of this Report.

Non-assessable lots or parcels may include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-way, including public greenbelts and parkways; utility rights-of-way; small parcels vacated by the County, bifurcated lots, and other property that cannot be developed, excepting common area parcels. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempt from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2025/26. The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the FY 2025/26 property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
363-011-088-000 District - Wide 15,346.14 15,346.15 202.09 0.0 0.0 28.87 28.9 AC PAR 2 PMOR 35-69 493-010-002-000 District - Wide 15,308.92 15,308.94 201.6 0.0 336.0 0.0 17.8 AC LOT A PMOR 35-20 THE PRESERVE AT CREEKSIDE 363-011-001-000 District - Wide 14,782.68 14,782.69 194.67 0.0 273.0 4.41 14.9 AC P LOTS42&42BHIGHLAND RESR PHVII LG LT U-50 363-011-057-000 District - Wide 11,896.20 11,896.22 156.6586 0.0 0.0 22.3798 19.5AC POR L39A & POR ROW REGIONAL 65 CENTER R-24 363-022-012-000 District - Wide 11,769.80 11,769.81 154.994 0.0 0.0 22.142 27.6 AC PAR A PMOR 31-118 363-011-040-000 District - Wide 11,208.32 11,208.33 147.6 0.0 246.0 0.0 12.1 AC PAR 1 PMOR 30-75 015-166-053-000 District - Wide 10,513.62 10,513.63 138.4516 0.0 0.0 19.7788 19.7 AC POR LOTS 1 2 4 & 5 CREEKSIDE CENTER V-17 017-123-055-000 District - Wide 9,638.08 9,638.09 126.9219 0.0 0.0 18.1317 20.3 AC PAR 1 PMOR 28-160 363-011-079-000 District - Wide 9,624.42 9,624.43 126.742 0.0 0.0 18.106 15.8 AC PAR 1 PMOR 35-11 GALLERIA AT ROSEVILLE 363-011-095-000 District - Wide 9,158.02 9,158.03 120.6 0.0 201.0 0.0 POR PAR 1 PM 35-159 363-022-028-000 District - Wide 8,528.82 8,528.83 112.3143 0.0 0.0 16.0449 RESULTANT PAR A OF LLA PL20-0222 (2021-0011252) 363-030-081-000 District - Wide 8,383.46 8,383.47 110.4 0.0 184.0 0.0 8.5 AC P LOT 21B HIGHLAND RESERVE PH VIII MOR U-50 015-166-074-000 District - Wide 7,378.04 7,378.06 97.16 0.0 0.0 13.88 POR 1,2,9 CRKSDE CNTR V-17, POR RES PAR A 00-29294 017-123-087-000 District - Wide 6,857.12 6,857.13 90.3 0.0 0.0 12.9 13.0 AC POR PAR 34A PM 28-67 015-166-009-000 District - Wide 6,498.84 6,498.86 85.582 0.0 0.0 12.226 11.9 AC POR PAR 46 PMOR 28-50 363-022-026-000 District - Wide 6,235.20 6,235.20 82.11 0.0 0.0 11.73 11.73 AC PAR 2 PMOR 36 11 015-167-018-000 District - Wide 6,130.42 6,130.43 80.7303 0.0 0.0 11.5329 11.5 AC P LOTS 14 15 17 & 22 CREEKSIDE CENTER V-17 363-022-016-000 District - Wide 6,123.56 6,123.58 80.64 0.0 0.0 11.52 11.5 AC LOT 8 NCRSP- PAR 49 SUB MOR DD-34 363-011-082-000 District - Wide 6,090.44 6,090.46 80.2039 0.0 0.0 11.4577 10.0 AC PAR 6 GALLERIA AT ROSEVILLE 363-022-025-000 District - Wide 5,241.18 5,241.19 69.02 0.0 0.0 9.86 9.86 AC PAR 1 PMOR 36 11 363-011-035-000 District - Wide 5,236.16 5,236.17 68.954 0.0 0.0 9.85057 7.8 AC PAR 13 PMOR 35-11 GALLERIA AT ROSEVILLE 363-011-093-000 District - Wide 5,225.22 5,225.24 68.81 0.0 0.0 9.83 POR PAR 2 PM 35-159 363-011-080-000 District - Wide 4,688.78 4,688.79 61.7456 0.0 0.0 8.8208 7.7 AC PAR 2 PMOR 35-11 GALLERIA AT ROSEVILLE 015-167-016-000 District - Wide 4,463.72 4,463.73 58.7818 0.0 0.0 8.3974 8.3 AC POR LOTS 19 THRU 22 CREEKSIDE CENTER V-17 363-021-011-000 District - Wide 4,224.62 4,224.63 55.6332 0.0 0.0 7.9476 7.3 AC PAR 4 PMOR 31-146 363-011-013-000 District - Wide 4,202.18 4,202.20 55.3378 0.0 0.0 7.9054 7.9AC PAR 40B PMOR 32-89 363-021-013-000 District - Wide 4,051.02 4,051.02 53.347 0.0 0.0 7.621 7.0 AC POR PAR 2 PMOR 31-146 363-011-083-000 District - Wide 4,022.26 4,022.26 52.9683 0.0 0.0 7.5669 6.6 AC PAR 8 PMOR 35-11 GALLERIA AT ROSEVILLE 363-011-098-000 District - Wide 3,986.70 3,986.70 52.5 0.0 0.0 7.5 7.5 A 1 PM35-55,POR 40D PM32-89 RES PAR 1 23-44944 363-021-012-000 District - Wide 3,703.74 3,703.75 48.7739 0.0 0.0 6.9677 6.4 AC PAR 3 PMOR 31-146 363-011-097-000 District - Wide 3,563.88 3,563.90 46.9322 0.0 0.0 6.7046 6.7AC POR 40D PM 32-89, RES PAR 40D MBR 2023-44944 363-030-070-000 District - Wide 3,409.00 3,409.00 44.8924 0.0 0.0 6.4132 POR PAR 1 PMOR 31-31 015-166-056-000 District - Wide 2,983.38 2,983.38 39.2875 0.0 0.0 5.6125 5.6 AC POR LOTS 24 & 25 CREEKSIDE CENTER V-17 363-030-091-000 District - Wide 2,981.68 2,981.68 39.2651 0.0 0.0 5.6093 LOT 1 PMOR BK36 PG84 363-011-081-000 District - Wide 2,976.72 2,976.74 39.2 0.0 0.0 5.6 5.6 AC PAR 5 PMOR 35-11 GALLERIA AT ROSEVILLE 363-011-007-000 District - Wide 2,779.30 2,779.32 36.6002 0.0 0.0 5.2286 5.2 AC PAR 6 PMOR 32-12 015-166-004-000 District - Wide 2,729.02 2,729.03 35.938 0.0 0.0 5.134 5.1 AC LOT 23 CREEKSIDE CENTER V-17 363-011-003-000 District - Wide 2,672.40 2,672.42 35.1925 0.0 0.0 5.0275 5.0 AC PAR 2 PMOR 32-12 015-166-058-000 District - Wide 2,545.74 2,545.75 33.5244 0.0 0.0 4.7892 4.8 AC POR LOTS 24 25 & 26 CREEKSIDE CENTER V-17 017-123-054-000 District - Wide 2,392.02 2,392.02 31.5 0.0 0.0 4.5 4.5 AC PAR 34 C-1 PMOR 28-84 015-166-063-000 District - Wide 2,334.70 2,334.72 30.7454 0.0 0.0 4.3922 4.4 AC POR LOTS 12 & 13 CREEKSIDE CENTER V-17 City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-022-027-000 District - Wide 2,301.64 2,301.66 30.31 0.0 0.0 4.33 4.33 AC PAR 3 PMOR 36 11 363-022-024-000 District - Wide 2,131.54 2,131.56 28.07 0.0 0.0 4.01 4.01 AC POR LOTS 3, 4 & 5 NCRSP- PAR 49 MOR DD-34 363-022-023-000 District - Wide 1,945.50 1,945.51 25.62 0.0 0.0 3.66 3.66 AC POR LOTS 3, 4 & 5 NCRSP- PAR 49 MOR DD-34 363-011-009-000 District - Wide 1,924.14 1,924.14 25.3386 0.0 0.0 3.6198 3.6 AC PAR 9 PMOR 32-12 363-022-020-000 District - Wide 1,833.88 1,833.88 24.15 0.0 0.0 3.45 3.5 AC LOT 2 NCRSP- PAR 49 SUB MOR DD-34 015-166-064-000 District - Wide 1,818.88 1,818.89 23.9526 0.0 0.0 3.4218 3.4 AC POR LOTS 12 & 13 CREEKSIDE CENTER V-17 363-011-005-000 District - Wide 1,763.76 1,763.77 23.2267 0.0 0.0 3.3181 3.3 AC PAR 4 PMOR 32-12 363-011-008-000 District - Wide 1,763.76 1,763.77 23.2267 0.0 0.0 3.3181 3.3 AC PAR 8 PMOR 32-12 363-021-010-000 District - Wide 1,736.12 1,736.13 22.8627 0.0 0.0 3.2661 3.0 AC PAR 5 PMOR 31-146 363-011-010-000 District - Wide 1,710.34 1,710.35 22.5232 0.0 0.0 3.2176 3.2 AC PAR 1 PMOR 33-10 015-166-065-000 District - Wide 1,658.26 1,658.27 21.8374 0.0 0.0 3.11963 3.1 AC POR LOT 10 & 11 CREEKSIDE CENTER MOR V-17 363-011-078-000 District - Wide 1,657.66 1,657.67 21.8295 0.0 0.0 3.1185 2.7 AC PAR 12 PMOR 35-11 GALLERIA AT ROSEVILLE 363-011-036-000 District - Wide 1,611.12 1,611.13 21.2166 0.0 0.0 3.03095 2.4 AC PAR T THE GALLERIA AT RSVL REGNL MALL W-2 363-011-002-000 District - Wide 1,603.44 1,603.45 21.1155 0.0 0.0 3.0165 3.0 AC PAR 1 PMOR 32-12 363-011-004-000 District - Wide 1,603.44 1,603.45 21.1155 0.0 0.0 3.0165 3.0 AC PAR 3 PMOR 32-12 363-480-005-000 District - Wide 1,594.72 1,594.73 21.0007 0.0 0.0 3.0001 LOT 5 ROSEVILLE JUNCTION MOR GG-05 363-011-084-000 District - Wide 1,584.52 1,584.53 20.8663 0.0 0.0 2.9809 2.6 AC PAR 10 PMOR 35-11 GALLERIA AT ROSEVILLE 015-166-066-000 District - Wide 1,551.28 1,551.29 20.4286 0.0 0.0 2.91837 2.9 AC POR LOT 10 & 11 CREEKSIDE CENTER MOR V-17 363-011-006-000 District - Wide 1,549.96 1,549.98 20.4113 0.0 0.0 2.9159 2.9 AC PAR 5 PMOR 32-12 015-167-017-000 District - Wide 1,379.70 1,379.72 18.1692 0.0 0.0 2.5956 2.6 AC POR LOTS 19 THRU 22 CREEKSIDE CENTER V-17 363-030-071-000 District - Wide 1,348.02 1,348.04 17.752 0.0 0.0 2.536 POR PAR 4 PMOR 31-31 363-011-064-000 District - Wide 1,304.18 1,304.18 17.1745 0.0 0.0 2.4535 2.1 AC PAR 3 PMOR 35-11 GALLERIA AT ROSEVILLE 015-166-032-000 District - Wide 1,275.74 1,275.75 16.8 0.0 0.0 2.4 2.4 AC LOT 3 CREEKSIDE CENTER V-17 361-230-001-000 District - Wide 1,275.74 1,275.75 16.8 0.0 0.0 2.4 2.4 AC PAR 1 PMOR 34-93 363-021-004-000 District - Wide 1,230.98 1,230.99 16.2106 0.0 0.0 2.3158 2.2 AC PAR2 PMOR 33-122 363-011-016-000 District - Wide 1,208.34 1,208.35 15.9125 0.0 0.0 2.27321 1.8 AC PAR A THE GALLERIA AT RSVL REGNL MALL W-2 361-230-027-000 District - Wide 1,195.26 1,195.27 15.7402 0.0 0.0 2.2486 UNIT 200 CONDO PLAN THE FALLS AT ROSEVILLE COMM. 363-022-018-000 District - Wide 1,185.36 1,185.38 15.61 0.0 0.0 2.23 2.2 AC LOT 6 NCRSP- PAR 49 SUB MOR DD-34 015-165-002-000 District - Wide 1,180.06 1,180.06 15.54 0.0 0.0 2.22 2.2AC PAR 1 PMOR 35-06 363-480-002-000 District - Wide 1,169.42 1,169.43 15.4 0.0 0.0 2.2 LOT 2 ROSEVILLE JUNCTION MOR GG-05 363-021-003-000 District - Wide 1,119.08 1,119.09 14.7371 0.0 0.0 2.1053 2.0 AC POR PAR 3 PMOR 33-122 363-480-001-000 District - Wide 1,116.26 1,116.28 14.7 0.0 0.0 2.1 LOT 1 ROSEVILLE JUNCTION MOR GG-05 363-011-017-000 District - Wide 1,074.08 1,074.09 14.1444 0.0 0.0 2.02063 1.6 AC PAR B-1 PMOR 30-73 363-011-019-000 District - Wide 1,074.08 1,074.09 14.1444 0.0 0.0 2.02063 1.6 AC PAR C THE GALLERIA AT RSVL REGNL MALL W-2 015-166-014-000 District - Wide 1,031.22 1,031.23 13.58 0.0 0.0 1.94 1.9 AC LOT 27 CREEKSIDE CENTER V-17 363-022-032-000 District - Wide 994.00 994.02 13.09 0.0 0.0 1.87 1.87AC PARCEL 3 PM 36-97 363-030-090-000 District - Wide 978.52 978.53 12.8861 0.0 0.0 1.84087 1.8 AC PAR 2 PMOR 34-132 363-011-031-000 District - Wide 939.82 939.83 12.3764 0.0 0.0 1.76805 1.4 AC PAR O THE GALLERIA AT RSVL REGNL MALL W-2 361-230-014-000 District - Wide 929.58 929.59 12.2416 0.0 0.0 1.7488 PAR 6 & POR PAR 10 PMOR 34-93 361-230-024-000 District - Wide 910.24 910.24 11.9868 0.0 0.0 1.7124 RES PAR 4 LLA DOC 2019R0083073 015-165-004-000 District - Wide 903.64 903.65 11.9 0.0 0.0 1.7 1.7AC PAR 3 PMOR 35-06 Willdan Financial Services Page 2 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-480-004-000 District - Wide 903.64 903.65 11.9 0.0 0.0 1.7 LOT 4 ROSEVILLE JUNCTION MOR GG-05 015-165-003-000 District - Wide 898.32 898.34 11.83 0.0 0.0 1.69 1.7AC PAR 2 PMOR 35-06 363-030-075-000 District - Wide 878.72 878.72 11.5717 0.0 0.0 1.6531 1.6 AC PAR 3 PMOR 31-31 363-022-006-000 District - Wide 876.86 876.86 11.5472 0.0 0.0 1.6496 2.1 AC PAR J - PMOR 32-50 363-030-089-000 District - Wide 869.80 869.81 11.4543 0.0 0.0 1.63633 1.6 AC PAR 1 PMOR 34-132 361-230-007-000 District - Wide 848.14 848.16 11.1692 0.0 0.0 1.5956 PAR 7 PMOR 34-93 363-030-093-000 District - Wide 846.88 846.88 11.1524 0.0 0.0 1.5932 LOT 3 PMOR BK36 PG84 363-022-004-000 District - Wide 834.80 834.82 10.9935 0.0 0.0 1.5705 2.0 AC PAR F - PMOR 32-50 363-022-021-000 District - Wide 829.22 829.23 10.92 0.0 0.0 1.56 1.56 AC POR LOT 1 NCRSP- PARCEL 49 MOR DD-34 015-165-005-000 District - Wide 823.90 823.92 10.85 0.0 0.0 1.55 1.6AC PAR 4 PMOR 35-06 363-022-031-000 District - Wide 823.90 823.92 10.85 0.0 0.0 1.55 1.55AC PARCEL 2 PM 36-97 017-123-086-000 District - Wide 802.64 802.66 10.57 0.0 0.0 1.51 1.5 AC PAR 34B & POR 34A PM 28-67 015-500-001-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 1 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-002-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 2 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-003-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 3 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-004-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 4 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-005-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 5 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-006-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 6 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-007-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 7 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-008-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 8 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-009-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 9 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-010-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 10 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-011-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 11 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-016-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 16 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-019-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 19 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-020-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 20 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-021-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 21 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-022-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 22 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-023-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 23 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-024-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 24 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-025-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 25 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-026-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 26 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-027-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 27 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-028-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 28 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-029-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 29 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-030-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 30 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-031-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 31 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-032-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 32 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-033-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 33 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-036-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 36 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-037-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 37 DIAMOND OAKS UNIT NO 10 MOR Y-72 Willdan Financial Services Page 3 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
015-500-038-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 38 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-039-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 39 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-047-000 F 791.46 922.32 1.0 1.0 0.0 0.0 POR LOT15 DIAMOND OAKS UNIT #10 MOR 7-72 015-500-048-000 F 791.46 922.32 1.0 1.0 0.0 0.0 POR LOT 34 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-049-000 F 791.46 922.32 1.0 1.0 0.0 0.0 LOT 35 & POR 34 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-050-000 F 791.46 922.32 1.0 1.0 0.0 0.0 POR LOT 12 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-052-000 F 791.46 922.32 1.0 1.0 0.0 0.0 POR LOT 13 DIAMOND OAKS UNIT NO 10 MOR Y-72 015-500-054-000 F 791.46 922.32 1.0 1.0 0.0 0.0 POR LOTS 13 14 & 15 DIAMOND OAKS UNIT#10 MOR Y-72 015-500-056-000 F 791.46 922.32 1.0 1.0 0.0 0.0 POR LOT 17 DIAMOND OAKS UNIT NO 10 MOR BK Y PG 72 015-500-058-000 F 791.46 922.32 1.0 1.0 0.0 0.0 POR LOT 18 DIAMOND OAKS UNIT NO 10 MOR BK Y PG 72 363-030-095-000 District - Wide 756.66 756.68 9.9645 0.0 0.0 1.4235 LOT 5 PMOR BK36 PG84 363-022-005-000 District - Wide 751.52 751.52 9.8966 0.0 0.0 1.4138 1.8 AC PAR E - PMOR 32-50 363-011-054-000 District - Wide 744.18 744.18 9.8 0.0 0.0 1.4 1.4 AC POR L39B REGIONAL 65 CENTER 015-167-013-000 District - Wide 737.22 737.22 9.7083 0.0 0.0 1.3869 1.4 AC POR LOT 17 CREEKSIDE CENTER V-17 363-011-011-000 District - Wide 694.80 694.80 9.1497 0.0 0.0 1.3071 1.3 AC PAR 11 PMOR 32-12 363-011-058-000 District - Wide 691.02 691.03 9.1 0.0 0.0 1.3 1.3AC POR L39B & POR ROW REGIONAL 65 CENTER R-24 363-022-030-000 District - Wide 685.70 685.71 9.03 0.0 0.0 1.29 1.29AC PARCEL 1 PM 36-97 363-030-094-000 District - Wide 681.50 681.51 8.9747 0.0 0.0 1.2821 LOT 4 PMOR BK36 PG84 015-166-051-000 District - Wide 676.88 676.89 8.9138 0.0 0.0 1.2734 1.3 AC LOT 8 & POR 9 CREEKSIDE CENTER V-17 361-230-023-000 District - Wide 641.90 641.91 8.4532 0.0 0.0 1.2076 RES PAR 3 LLA DOC 2019R0083073 015-167-005-000 District - Wide 638.08 638.09 8.4028 0.0 0.0 1.2004 1.2 AC POR LOTS 14 15 & 22 017-123-043-000 District - Wide 637.86 637.87 8.4 0.0 0.0 1.2 1.2 AC POR PAR 34 C-2 PMOR 28-84 363-021-014-000 District - Wide 636.58 636.60 8.3832 0.0 0.0 1.1976 1.1 AC PAR 1 PMOR 31-146 015-166-055-000 District - Wide 620.58 620.60 8.1725 0.0 0.0 1.1675 1.3 AC LOT 6 & POR L 2 5 & 7 CREEKSIDE CENTER V-17 363-022-022-000 District - Wide 616.60 616.61 8.12 0.0 0.0 1.16 1.15 AC POR LOT 1 & 3 NCRSP- PARCEL 49 MOR DD-34 363-021-006-000 District - Wide 615.48 615.49 8.1053 0.0 0.0 1.1579 1.1 AC POR PAR 2 PMOR 33-94 015-167-015-000 District - Wide 613.58 613.58 8.0801 0.0 0.0 1.1543 1.1 AC POR LOTS 18 19 & 22 CREEKSIDE CENTER V-17 015-166-050-000 District - Wide 612.88 612.89 8.071 0.0 0.0 1.153 1.2 AC POR LOT 2 & 7 CREEKSIDE CENTER V-17 363-011-077-000 District - Wide 612.62 612.62 8.0675 0.0 0.0 1.1525 PAR 11 PMOR 35-11 GALLERIA @ ROSEVILLE 363-030-092-000 District - Wide 596.34 596.36 7.8533 0.0 0.0 1.1219 LOT 2 PMOR BK36 PG84 015-166-047-000 District - Wide 594.54 594.55 7.8295 0.0 0.0 1.1185 POR LOTS 2 & 5 CREEKSIDE CENTER V-17 363-030-082-000 District - Wide 579.60 579.61 7.6328 0.0 0.0 1.0904 1.0 AC POR LOT 47 REGIONAL 65 CENTRE 363-021-005-000 District - Wide 559.52 559.52 7.3682 0.0 0.0 1.0526 POR PAR 1 PMOR 33-122 363-021-007-000 District - Wide 559.52 559.52 7.3682 0.0 0.0 1.0526 1.0 AC POR PAR 4 PMOR 33-122 363-021-008-000 District - Wide 559.52 559.52 7.3682 0.0 0.0 1.0526 POR PAR 3 PMOR 33-94 363-022-008-000 District - Wide 542.50 542.51 7.1442 0.0 0.0 1.0206 1.3 AC PAR H - PMOR 32-50 363-011-018-000 District - Wide 537.04 537.04 7.0722 0.0 0.0 1.01032 PAR B-2 PMOR 30-73 017-123-058-000 District - Wide 535.44 535.44 7.0511 0.0 0.0 1.0073 1.0 AC PAR 2 PMOR 28-160 363-480-003-000 District - Wide 531.56 531.56 7.0 0.0 0.0 1.0 LOT 3 ROSEVILLE JUNCTION MOR GG-05 363-480-006-000 District - Wide 531.56 531.56 7.0 0.0 0.0 1.0 LOT 6 ROSEVILLE JUNCTION MOR GG-05 363-021-009-000 District - Wide 503.60 503.60 6.6318 0.0 0.0 0.9474 PAR 4 PMOR 33-94 Willdan Financial Services Page 4 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-022-003-000 District - Wide 500.88 500.89 6.5961 0.0 0.0 0.9423 1.2 AC PAR G - PMOR 32-50 015-167-014-000 District - Wide 495.78 495.79 6.5289 0.0 0.0 0.9327 POR LOTS 18 & 22 CREEKSIDE CENTER MOR V-17 015-167-011-000 District - Wide 491.48 491.48 6.4722 0.0 0.0 0.9246 POR LOT 14 CREEKSIDE CENTER MOR V-17 363-030-074-000 District - Wide 489.82 489.83 6.4505 0.0 0.0 0.9215 PAR 2 PMOR 31-31 015-166-073-000 District - Wide 489.62 489.62 6.4477 0.0 0.0 0.9211 POR LOT 26 CREEKSIDE CENTER MOR BK V PG 17 361-230-016-000 District - Wide 488.06 488.08 6.4274 0.0 0.0 0.9182 UNIT 101 HIGHLAND VILLAGE PAR 9 CONDO 2018-0023620 363-030-078-000 District - Wide 484.46 484.46 6.3798 0.0 0.0 0.9114 PAR 5 PMOR 31-31 363-030-080-000 District - Wide 468.24 468.25 6.1663 0.0 0.0 0.8809 PAR 7 PMOR 31-31 363-022-007-000 District - Wide 459.26 459.27 6.048 0.0 0.0 0.864 1.1 AC PAR I - PMOR 32-50 361-230-008-000 District - Wide 454.68 454.70 5.9878 0.0 0.0 0.8554 PAR 8 PMOR 34-93 363-022-029-000 District - Wide 426.46 426.47 5.6161 0.0 0.0 0.8023 RESULTANT PAR B OF LLA PL20-0222 (2021-0011252) 361-230-026-000 District - Wide 399.40 399.41 5.2598 0.0 0.0 0.7514 UNIT 100 CONDO PLAN THE FALLS AT ROSEVILLE COMM. 015-167-003-000 District - Wide 350.28 350.30 4.613 0.0 0.0 0.659 LOT 16 CREEKSIDE CENTER V-17 363-030-079-000 District - Wide 340.24 340.25 4.4807 0.0 0.0 0.6401 PAR 6 PMOR 31-31 363-050-084-000 Local & DW 315.28 315.28 2.0 2.0 0.0 0.0 1.3 AC L 89 P LOTS 81 82&83 S-44 & LOTS 59&60 T-33 363-011-034-000 District - Wide 268.52 268.52 3.5361 0.0 0.0 0.50516 PAR 14 PMOR 35-11 GALLERIA AT ROSEVILLE 363-011-071-000 District - Wide 259.12 259.14 3.4125 0.0 0.0 0.4875 PAR 7 PMOR 35-11 GALLERIA AT ROSEVILLE 361-230-019-000 District - Wide 236.38 236.38 3.1129 0.0 0.0 0.4447 UNIT 104 HIGHLAND VILLAGE PAR 9 CONDO 2018-0023620 361-230-018-000 District - Wide 235.52 235.53 3.1017 0.0 0.0 0.4431 UNIT 103 HIGHLAND VILLAGE PAR 9 CONDO 2018-0023620 361-230-017-000 District - Wide 226.80 226.82 2.9869 0.0 0.0 0.4267 UNIT 102 HIGHLAND VILLAGE PAR 9 CONDO 2018-0023620 361-230-015-000 District - Wide 211.08 211.08 2.7797 0.0 0.0 0.3971 UNIT 100 HIGHLAND VILLAGE PAR 9 CONDO 2018-0023620 015-166-054-000 District - Wide 194.92 194.92 2.5669 0.0 0.0 0.3667 POR LOTS 2 & 4 CREEKSIDE CENTER V-17 363-011-087-000 District - Wide 170.08 170.10 2.24 0.0 0.0 0.32 PAR 1 PMOR 35-69 363-021-002-000 District - Wide 167.86 167.87 2.2106 0.0 0.0 0.3158 POR PAR 3 PMOR 33-122 359-010-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PAR "T" MOR V-83 Willdan Financial Services Page 5 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
359-010-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-010-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PAR "T" MOR V-83 359-020-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 Willdan Financial Services Page 6 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
359-020-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-020-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 34 HIGHLAND RESERVE WEST PAR WX&Y W-91 359-020-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR L 24 HIGHLAND RESERVE WEST PAR W X &Y MOR W-92 359-020-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 L 23 &P L 24 HIGHLAND RESERVE WEST PAR W X&Y W-92 359-020-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 L3 HIGHLND RES WEST W-92 & POR L 47 REG 65 CTR R24 359-020-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 L5 HIGHLND RES WEST W-92 & POR L47 REG 65 CTR R24 359-020-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 L6 HIGHLND RES WEST W-92 & POR L47 REG 65 CTR R-24 359-030-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-030-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PAR W X & Y MOR W-92 359-040-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PCL R MOR X-63 Willdan Financial Services Page 7 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
359-040-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PCL R MOR X-63 Willdan Financial Services Page 8 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
359-040-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-055-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-056-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-057-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-058-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-059-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-060-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-061-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-062-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-063-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-064-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-065-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-066-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-067-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-068-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-069-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-070-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST PCL R MOR X-63 359-040-071-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE WEST PCL R MOR X-63 359-050-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 Willdan Financial Services Page 9 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
359-050-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-050-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 359-060-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 PROMONTORY POINTE UNIT #2 SUBD 97-04 Z-56 360-010-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PAR I MOR V-47 Willdan Financial Services Page 10 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-010-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST PAR I MOR V-47 360-010-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PAR I MOR V-47 Willdan Financial Services Page 11 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-020-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT10 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT28 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 HIGHLAND RESERVE WEST PAR I MOR V-47 360-020-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 HIGHLAND RESERVE WEST,PAR.I, MOR V-47 360-030-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 Willdan Financial Services Page 12 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-030-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-030-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PAR D PH 2 MOR W-50 360-040-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 Willdan Financial Services Page 13 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-040-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-040-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST PAR E PH 2 MOR W-51 360-051-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PCLS F G&H X-62 Willdan Financial Services Page 14 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-051-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-051-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 & P 31 HIGHLAND RESV WEST PCLS F G&H X-62 360-051-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 31 HIGHLAND RESV WEST PCLS F G & H X-62 360-052-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PCLS F G&H X-62 Willdan Financial Services Page 15 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-052-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-052-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 42 HIGHLAND RESV WEST PCLS F G & H X-62 360-052-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 & P 42 HIGHLAND RESV WEST PCLS F G&H X-62 360-053-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 76 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 77 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 78 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 79 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 80 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 81 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 82 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-053-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 83 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 84 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 85 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 86 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 89 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 90 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 91 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 92 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-054-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 87 HIGHLAND RESERVE WEST PARS F G & H X-62 360-054-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 88&P 87 HIGHLAND RESERVE WEST PARS F G&H X-62 360-055-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 101 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-055-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 102 HIGHLAND RESERVE WEST PCLS F G&H X-62 Willdan Financial Services Page 16 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-055-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 103 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-055-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 104 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-055-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 105 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-055-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 106 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-055-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 107 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-055-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 108 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-055-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 109 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 93 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 94 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 95 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 96 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 97 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 98 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 99 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 100 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 110 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 111 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 112 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 113 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 114 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 115 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 116 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 117 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 118 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 119 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 120 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 121 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 122 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 123 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 124 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 125 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 126 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 127 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 128 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 129 HIGHLAND RESERVE WEST PCLS F G&H X-62 Willdan Financial Services Page 17 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
360-060-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 130 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 131 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 132 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 133 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 134 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 135 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 136 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 137 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 138 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 139 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 140 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 141 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 142 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 143 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 144 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 145 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 146 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 147 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 148 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 149 HIGHLAND RESERVE WEST PCLS F G&H X-62 360-060-055-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 150 HIGHLAND RESERVE WEST PCLS F G&H X-62 362-010-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 Willdan Financial Services Page 18 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
362-010-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 76 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 77 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 78 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 79 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 80 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 81 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 82 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 83 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 84 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 85 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 86 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 87 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 88 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 89 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 90 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 91 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 92 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 93 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 94 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 95 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 96 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 97 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 98 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 99 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 100 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-010-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 101 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 Willdan Financial Services Page 19 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
362-020-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-020-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 362-030-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE 18 UNIT NO 2 MOR V-76 363-040-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PARCEL N S-42 Willdan Financial Services Page 20 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-040-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 HIGHLAND RESERVE WEST PARCEL N S-42 363-040-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PARCEL N PH B S-84 Willdan Financial Services Page 21 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-040-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-055-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-056-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-057-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-058-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-059-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-060-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-061-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-062-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-063-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-064-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-065-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-066-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-067-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-068-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-069-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-070-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-071-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-072-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-073-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-074-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-075-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-076-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-077-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-078-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-079-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-080-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-081-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-082-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 76 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-083-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 77 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-040-084-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 78 HIGHLAND RESERVE WEST PARCEL N PH B S-84 363-050-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 DIAMOND OAKS EAST S-44 363-050-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 DIAMOND OAKS EAST S-44 363-050-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 DIAMOND OAKS EAST S-44 363-050-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 DIAMOND OAKS EAST S-44 363-050-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 DIAMOND OAKS EAST S-44 Willdan Financial Services Page 22 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-050-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 DIAMOND OAKS EAST S-44 363-050-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 DIAMOND OAKS EAST S-44 363-050-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 DIAMOND OAKS EAST S-44 363-050-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 DIAMOND OAKS EAST S-44 363-050-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 DIAMOND OAKS EAST S-44 363-050-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 DIAMOND OAKS EAST S-44 363-050-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 DIAMOND OAKS EAST S-44 363-050-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 DIAMOND OAKS EAST S-44 363-050-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 DIAMOND OAKS EAST S-44 363-050-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 DIAMOND OAKS EAST S-44 363-050-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 DIAMOND OAKS EAST S-44 363-050-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 DIAMOND OAKS EAST S-44 363-050-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 DIAMOND OAKS EAST S-44 363-050-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 DIAMOND OAKS EAST S-44 363-050-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 DIAMOND OAKS EAST S-44 363-050-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 DIAMOND OAKS EAST S-44 363-050-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 DIAMOND OAKS EAST S-44 363-050-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 DIAMOND OAKS EAST S-44 363-050-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 DIAMOND OAKS EAST S-44 363-050-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 DIAMOND OAKS EAST S-44 363-050-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 DIAMOND OAKS EAST S-44 363-050-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 DIAMOND OAKS EAST S-44 363-050-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 DIAMOND OAKS EAST S-44 363-050-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 DIAMOND OAKS EAST S-44 363-050-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 DIAMOND OAKS EAST S-44 363-050-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 DIAMOND OAKS EAST S-44 363-050-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 DIAMOND OAKS EAST S-44 363-050-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 DIAMOND OAKS EAST S-44 363-050-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 DIAMOND OAKS EAST S-44 363-050-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 DIAMOND OAKS EAST S-44 363-050-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 DIAMOND OAKS EAST S-44 363-050-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 DIAMOND OAKS EAST S-44 363-050-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 DIAMOND OAKS EAST S-44 363-050-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 DIAMOND OAKS EAST S-44 363-050-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 DIAMOND OAKS EAST S-44 363-050-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 DIAMOND OAKS EAST S-44 363-050-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 DIAMOND OAKS EAST S-44 363-050-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 DIAMOND OAKS EAST S-44 363-050-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 DIAMOND OAKS EAST S-44 363-050-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 DIAMOND OAKS EAST S-44 363-050-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 DIAMOND OAKS EAST S-44 Willdan Financial Services Page 23 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-050-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 DIAMOND OAKS EAST S-44 363-050-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 DIAMOND OAKS EAST S-44 363-050-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 DIAMOND OAKS EAST S-44 363-050-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 DIAMOND OAKS EAST S-44 363-050-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 DIAMOND OAKS EAST S-44 363-050-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 DIAMOND OAKS EAST S-44 363-050-055-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 DIAMOND OAKS EAST S-44 363-050-056-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 DIAMOND OAKS EAST S-44 363-050-057-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 DIAMOND OAKS EAST S-44 363-050-058-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 DIAMOND OAKS EAST S-44 363-050-059-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 76 DIAMOND OAKS EAST S-44 363-050-060-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 77 DIAMOND OAKS EAST S-44 363-050-061-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 78 DIAMOND OAKS EAST S-44 363-050-062-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 79 DIAMOND OAKS EAST S-44 363-050-063-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 80 DIAMOND OAKS EAST S-44 363-050-067-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 84 DIAMOND OAKS EAST S-44 363-050-068-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 85 DIAMOND OAKS EAST S-44 363-050-069-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 86 DIAMOND OAKS EAST S-44 363-050-070-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 87 DIAMOND OAKS EAST S-44 363-050-071-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 88 DIAMOND OAKS EAST S-44 363-050-074-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 DIAMOND OAKS EAST S-44 363-050-076-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 & POR LOT 50 DIAMOND OAKS EAST S-44 363-050-077-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 83 DIAMOND OAKS EAST S-44 363-050-080-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 81 DIAMOND OAKS EAST MOR BK S PG 44 363-050-082-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 82 DIAMOND OAKS EAST S-44 363-060-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 DIAMOND OAKS EAST S-44 363-060-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 DIAMOND OAKS EAST S-44 363-060-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 DIAMOND OAKS EAST S-44 363-060-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 DIAMOND OAKS EAST S-44 363-060-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 DIAMOND OAKS EAST S-44 363-060-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 DIAMOND OAKS EAST S-44 363-060-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 DIAMOND OAKS EAST S-44 363-060-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 DIAMOND OAKS EAST S-44 363-060-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 DIAMOND OAKS EAST S-44 363-060-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 DIAMOND OAKS EAST S-44 363-060-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 DIAMOND OAKS EAST S-44 363-060-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 DIAMOND OAKS EAST S-44 363-060-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 DIAMOND OAKS EAST S-44 363-060-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 DIAMOND OAKS EAST S-44 363-060-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 DIAMOND OAKS EAST S-44 363-060-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 DIAMOND OAKS EAST S-44 Willdan Financial Services Page 24 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-060-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 DIAMOND OAKS EAST S-44 363-070-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST S-78 363-070-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST S-78 363-070-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST S-78 363-070-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST S-78 363-070-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST S-78 363-070-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST S-78 363-070-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST S-78 363-070-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST S-78 363-070-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST S-78 363-070-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST S-78 363-070-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST S-78 363-070-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST S-78 363-070-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST S-78 363-070-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST S-78 363-070-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST S-78 363-070-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST S-78 363-070-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST S-78 363-070-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST S-78 363-070-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST S-78 363-070-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST S-78 363-070-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST S-78 363-070-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST S-78 363-070-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST S-78 363-070-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST S-78 363-070-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST S-78 363-070-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST S-78 363-070-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST S-78 363-070-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST S-78 363-070-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST S-78 363-070-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST S-78 363-070-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST S-78 363-070-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST S-78 363-070-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST S-78 363-070-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST S-78 363-070-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST S-78 363-070-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST S-78 363-070-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST S-78 363-070-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST S-78 363-070-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST S-78 363-070-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST S-78 Willdan Financial Services Page 25 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-070-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST S-78 363-070-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST S-78 363-070-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST S-78 363-070-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST S-78 363-070-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST S-78 363-070-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST S-78 363-070-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST S-78 363-070-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST S-78 363-070-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST S-78 363-070-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE WEST S-78 363-070-055-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 HIGHLAND RESERVE WEST S-78 363-070-056-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 HIGHLAND RESERVE WEST S-78 363-070-057-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 HIGHLAND RESERVE WEST S-78 363-070-058-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 HIGHLAND RESERVE WEST S-78 363-070-061-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 78 HIGHLAND RESERVE WEST S-78 363-070-062-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 79 HIGHLAND RESERVE WEST S-78 363-070-063-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 80 HIGHLAND RESERVE WEST S-78 363-070-064-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 81 HIGHLAND RESERVE WEST S-78 363-070-065-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 82 HIGHLAND RESERVE WEST S-78 363-070-066-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 83 HIGHLAND RESERVE WEST S-78 363-070-067-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 84 HIGHLAND RESERVE WEST S-78 363-070-068-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 85 HIGHLAND RESERVE WEST S-78 363-070-070-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 1 & 2 HIGHLAND RESERVE WEST S-78 363-070-071-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 61 & 62 HIGHLAND RESERVE WEST S-78 363-070-072-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 76 & 77 HIGHLAND RESERVE WEST S-78 363-080-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST S-78 363-080-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST S-78 363-080-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST S-78 363-080-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST S-78 363-080-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST S-78 363-080-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST S-78 363-080-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST S-78 363-080-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST S-78 363-080-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST S-78 363-080-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST S-78 363-080-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST S-78 363-080-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST S-78 363-080-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST S-78 363-080-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST S-78 363-080-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST S-78 363-080-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 86 HIGHLAND RESERVE WEST S-78 Willdan Financial Services Page 26 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-080-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 87 HIGHLAND RESERVE WEST S-78 363-080-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 88 HIGHLAND RESERVE WEST S-78 363-080-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 89 HIGHLAND RESERVE WEST S-78 363-080-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 90 HIGHLAND RESERVE WEST S-78 363-080-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 91 HIGHLAND RESERVE WEST S-78 363-080-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 92 HIGHLAND RESERVE WEST S-78 363-080-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 93 HIGHLAND RESERVE WEST S-78 363-080-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 94 HIGHLAND RESERVE WEST S-78 363-080-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 37 & 38 HIGHLAND RESERVE WEST S-78 363-090-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST T-12 363-090-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST T-12 363-090-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST T-12 363-090-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST T-12 363-090-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST T-12 363-090-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST T-12 363-090-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST T-12 363-090-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST T-12 363-090-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST T-12 363-090-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST T-12 363-090-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST T-12 363-090-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST T-12 363-090-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST T-12 363-090-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST T-12 363-090-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST T-12 363-090-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST T-12 363-090-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST T-12 363-090-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST T-12 363-090-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST T-12 363-090-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST T-12 363-090-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST T-12 363-090-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST T-12 363-090-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST T-12 363-090-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST T-12 363-090-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST T-12 363-090-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST T-12 363-090-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST T-12 363-090-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST T-12 363-090-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST T-12 363-090-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST T-12 363-090-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST T-12 363-090-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST T-12 Willdan Financial Services Page 27 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-090-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST T-12 363-090-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST T-12 363-090-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST T-12 363-090-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST T-12 363-090-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST T-12 363-090-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST T-12 363-090-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST T-12 363-090-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST T-12 363-090-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST T-12 363-090-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST T-12 363-090-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST T-12 363-090-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST T-12 363-090-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST T-12 363-090-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST T-12 363-090-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST T-12 363-090-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST T-12 363-090-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST T-12 363-090-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST T-12 363-090-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST T-12 363-090-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST T-12 363-090-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST T-12 363-090-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST T-12 363-090-055-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST T-12 363-090-056-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST T-12 363-090-057-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST T-12 363-090-058-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST T-12 363-090-059-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST T-12 363-090-060-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST T-12 363-090-061-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST T-12 363-090-062-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST T-12 363-090-063-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST T-12 363-090-064-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST T-12 363-090-065-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST T-12 363-090-066-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST T-12 363-090-067-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST T-12 363-090-068-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST T-12 363-100-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PARCEL P T-29 Willdan Financial Services Page 28 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-100-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PARCEL P T-29 363-100-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PARCEL P T-29 Willdan Financial Services Page 29 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-110-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PARCEL P T-29 363-110-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PARCEL P T-29 363-120-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-120-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 59 DIAMOND OAKS UN 12 PH 1 T-33 363-120-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 60 DIAMOND OAKS UN 12 PH 1 T-33 363-130-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 DIAMOND OAKS UNIT NO 12 PH 1 T-33 Willdan Financial Services Page 30 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-130-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-130-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-140-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 76 DIAMOND OAKS UNIT NO 12 PH 1 T-33 363-150-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PARCEL J MOR T-34 Willdan Financial Services Page 31 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-150-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-150-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PARCEL J MOR T-34 363-160-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PARCEL L T-35 Willdan Financial Services Page 32 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-160-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-061-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PARCEL L T-35 363-160-064-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 59 HIGHLAND RESERVE WEST PAR L T-35 363-160-066-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 58 HIGHLAND RESERVE WEST PAR L T-35 Willdan Financial Services Page 33 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-160-068-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 POR LOT 60 HIGHLAND RESERVE WEST PAR L T-35 363-160-070-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 & POR LOT 60 HIGHLAND RES WEST PAR L T-35 363-160-071-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 & POR LOT 59 HIGHLAND RES WEST PARL T-35 363-160-072-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 & POR LOT 58 HIGHLAND RES WEST PARL T-35 363-170-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PAR B T-48 363-170-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PAR B T-48 363-170-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PAR B T-48 363-170-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PAR B T-48 363-170-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PAR B T-48 363-170-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PAR B T-48 363-170-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PAR B T-48 363-170-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PAR B T-48 363-170-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PAR B T-48 363-170-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PAR B T-48 363-170-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PAR B T-48 363-170-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PAR B T-48 363-170-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PAR B T-48 363-170-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PAR B T-48 363-170-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PAR B T-48 363-170-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PAR B T-48 363-170-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PAR B T-48 363-170-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST PAR B T-48 363-170-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST PAR B T-48 363-170-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PAR B T-48 363-170-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST PAR B T-48 363-170-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 16 & 17 HIGHLAND RESERVE WEST PAR B T-48 363-170-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 21 & 22 HIGHLAND RESERVE WEST PAR B T-48 363-170-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 23 & 24 HIGHLAND RESERVE WEST PAR B T-48 363-170-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 63 & 64 HIGHLAND RESERVE WEST PAR B T-48 363-180-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PAR B T-48 363-180-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PAR B T-48 363-180-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PAR B T-48 363-180-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PAR B T-48 363-180-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PAR B T-48 363-180-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PAR B T-48 363-180-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PAR B T-48 363-180-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PAR B T-48 363-180-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PAR B T-48 363-180-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PAR B T-48 363-180-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PAR B T-48 363-180-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PAR B T-48 Willdan Financial Services Page 34 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-180-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PAR B T-48 363-180-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PAR B T-48 363-180-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PAR B T-48 363-180-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PAR B T-48 363-180-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PAR B T-48 363-180-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PAR B T-48 363-180-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PAR B T-48 363-180-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PAR B T-48 363-180-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PAR B T-48 363-180-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PAR B T-48 363-180-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PAR B T-48 363-180-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PAR B T-48 363-180-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PAR B T-48 363-180-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PAR B T-48 363-180-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PAR B T-48 363-180-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PAR B T-48 363-180-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PAR B T-48 363-180-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PAR B T-48 363-180-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST PAR B T-48 363-180-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST PAR B T-48 363-180-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST PAR B T-48 363-180-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST PAR B T-48 363-180-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST PAR B T-48 363-180-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST PAR B T-48 363-180-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST PAR B T-48 363-180-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST PAR B T-48 363-180-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST PAR B T-48 363-180-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE WEST PAR B T-48 363-180-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 72 & 73 HIGHLAND RESERVE WEST PAR B T-48 363-180-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOTS 2 & 3 HIGHLAND RESERVE WEST PAR B T-48 363-190-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PARCEL M MORT-61 Willdan Financial Services Page 35 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-190-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-190-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PARCEL M MORT-61 363-200-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 BRIARCLIFF UNIT NO 1 MOR U-15 Willdan Financial Services Page 36 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-200-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 BRIARCLIFF UNIT NO 1 MOR U-15 363-200-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 75 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 BRIARCLIFF UNIT NO 1 MOR U-15 Willdan Financial Services Page 37 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-210-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 BRIARCLIFF UNIT NO 1 MOR U-15 363-210-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 BRIARCLIFF UNIT NO 1 MOR U-15 363-220-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 4 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 5 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 6 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 7 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 8 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 9 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 10 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 11 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 12 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 13 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 14 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 15 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 16 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 17 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 Willdan Financial Services Page 38 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-220-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 18 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 19 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 20 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 21 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 22 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 29 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 30 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 31 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 32 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 33 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 34 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 35 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 36 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 37 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 44 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 45 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-220-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 46 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 1 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 2 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 3 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 23 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 24 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 25 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 26 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 27 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 28 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 38 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 39 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 40 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 41 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 42 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 43 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 47 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 48 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 49 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 50 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 51 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 52 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 53 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 54 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 55 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 Willdan Financial Services Page 39 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-230-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 56 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 57 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 58 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-230-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LT 59 HIGHLAND RESERVE PAR 17A UNIT NO 1 U-26 363-240-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 76 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 77 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 78 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 79 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 80 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 81 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 82 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 92 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 93 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 94 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 95 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 96 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 97 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 104 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 105 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 119 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 120 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 121 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 122 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 123 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 124 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 125 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 129 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 130 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 131 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 132 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 133 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 134 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 135 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 136 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 137 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 138 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 139 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 140 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 141 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 142 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 143 BRIARCLIFF UNIT NO 2 MOR U-27 Willdan Financial Services Page 40 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-240-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 144 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 145 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 146 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 147 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 148 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 149 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 150 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-045-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 151 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-046-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 152 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-047-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 153 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-048-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 154 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-049-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 155 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-050-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 156 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-051-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 157 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-052-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 158 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-053-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 159 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-054-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 160 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-055-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 161 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-056-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 162 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-057-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 163 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-058-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 164 BRIARCLIFF UNIT NO 2 MOR U-27 363-240-059-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 165 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 83 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 84 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 85 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 86 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 87 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 88 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 89 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 90 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 91 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 98 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 99 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 100 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 101 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 102 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 103 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 106 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 107 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 108 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 109 BRIARCLIFF UNIT NO 2 MOR U-27 Willdan Financial Services Page 41 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-250-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 110 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 111 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 112 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 113 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 114 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 115 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 116 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 117 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 118 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 126 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 127 BRIARCLIFF UNIT NO 2 MOR U-27 363-250-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 128 BRIARCLIFF UNIT NO 2 MOR U-27 363-260-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 Willdan Financial Services Page 42 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-260-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-260-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PARCEL Q MOR U-41 363-270-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-270-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-280-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PARCEL U MOR U-42 363-290-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RESERVE WEST PAR A MOR U-43 Willdan Financial Services Page 43 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-290-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-036-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-037-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-038-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-039-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-040-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 70 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-041-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 71 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-042-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 72 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-043-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 73 HIGHLAND RESERVE WEST PAR A MOR U-43 363-290-044-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 74 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RESERVE WEST PAR A MOR U-43 Willdan Financial Services Page 44 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-300-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RESERVE WEST PAR A MOR U-43 363-300-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RESERVE WEST PAR A MOR U-43 363-310-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 1 HIGHLAND RES PAR 17B UN 1 U-48 363-310-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 2 HIGHLAND RES PAR 17B UN 1 U-48 363-310-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 3 HIGHLAND RES PAR 17B UN 1 U-48 363-310-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 4 HIGHLAND RES PAR 17B UN 1 U-48 363-310-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 5 HIGHLAND RES PAR 17B UN 1 U-48 363-310-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 6 HIGHLAND RES PAR 17B UN 1 U-48 363-310-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 7 HIGHLAND RES PAR 17B UN 1 U-48 363-310-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 8 HIGHLAND RES PAR 17B UN 1 U-48 363-310-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 9 HIGHLAND RES PAR 17B UN 1 U-48 363-310-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 10 HIGHLAND RES PAR 17B UN 1 U-48 363-310-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 11 HIGHLAND RES PAR 17B UN 1 U-48 363-310-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 12 HIGHLAND RES PAR 17B UN 1 U-48 363-310-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 13 HIGHLAND RES PAR 17B UN 1 U-48 363-310-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 14 HIGHLAND RES PAR 17B UN 1 U-48 363-310-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 15 HIGHLAND RES PAR 17B UN 1 U-48 363-310-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 16 HIGHLAND RES PAR 17B UN 1 U-48 Willdan Financial Services Page 45 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-310-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 17 HIGHLAND RES PAR 17B UN 1 U-48 363-320-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 23 HIGHLAND RES PAR 17B UN 1 U-48 363-320-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 24 HIGHLAND RES PAR 17B UN 1 U-48 363-320-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 25 HIGHLAND RES PAR 17B UN 1 U-48 363-320-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 26 HIGHLAND RES PAR 17B UN 1 U-48 363-320-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 27 HIGHLAND RES PAR 17B UN 1 U-48 363-320-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 28 HIGHLAND RES PAR 17B UN 1 U-48 363-320-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 29 HIGHLAND RES PAR 17B UN 1 U-48 363-320-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 30 HIGHLAND RES PAR 17B UN 1 U-48 363-320-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 31 HIGHLAND RES PAR 17B UN 1 U-48 363-320-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 32 HIGHLAND RES PAR 17B UN 1 U-48 363-320-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 33 HIGHLAND RES PAR 17B UN 1 U-48 363-320-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 34 HIGHLAND RES PAR 17B UN 1 U-48 363-320-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 39 HIGHLAND RES PAR 17B UN 1 U-48 363-320-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 40 HIGHLAND RES PAR 17B UN 1 U-48 363-320-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 41 HIGHLAND RES PAR 17B UN 1 U-48 363-320-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 42 HIGHLAND RES PAR 17B UN 1 U-48 363-320-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 43 HIGHLAND RES PAR 17B UN 1 U-48 363-320-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 44 HIGHLAND RES PAR 17B UN 1 U-48 363-320-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 45 HIGHLAND RES PAR 17B UN 1 U-48 363-320-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 46 HIGHLAND RES PAR 17B UN 1 U-48 363-320-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 47 HIGHLAND RES PAR 17B UN 1 U-48 363-320-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 48 HIGHLAND RES PAR 17B UN 1 U-48 363-320-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 49 HIGHLAND RES PAR 17B UN 1 U-48 363-320-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 50 HIGHLAND RES PAR 17B UN 1 U-48 363-320-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 51 HIGHLAND RES PAR 17B UN 1 U-48 363-320-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 52 HIGHLAND RES PAR 17B UN 1 U-48 363-320-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 53 HIGHLAND RES PAR 17B UN 1 U-48 363-320-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 54 HIGHLAND RES PAR 17B UN 1 U-48 363-320-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 55 HIGHLAND RES PAR 17B UN 1 U-48 363-320-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 56 HIGHLAND RES PAR 17B UN 1 U-48 363-320-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 57 HIGHLAND RES PAR 17B UN 1 U-48 363-320-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 58 HIGHLAND RES PAR 17B UN 1 U-48 363-330-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 18 HIGHLAND RES PAR 17B UN 1 U-48 363-330-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 19 HIGHLAND RES PAR 17B UN 1 U-48 363-330-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 20 HIGHLAND RES PAR 17B UN 1 U-48 363-330-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 21 HIGHLAND RES PAR 17B UN 1 U-48 363-330-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 22 HIGHLAND RES PAR 17B UN 1 U-48 363-330-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 35 HIGHLAND RES PAR 17B UN 1 U-48 363-330-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 36 HIGHLAND RES PAR 17B UN 1 U-48 363-330-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 37 HIGHLAND RES PAR 17B UN 1 U-48 Willdan Financial Services Page 46 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-330-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 38 HIGHLAND RES PAR 17B UN 1 U-48 363-330-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 59 HIGHLAND RES PAR 17B UN 1 U-48 363-330-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 60 HIGHLAND RES PAR 17B UN 1 U-48 363-330-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 61 HIGHLAND RES PAR 17B UN 1 U-48 363-330-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 62 HIGHLAND RES PAR 17B UN 1 U-48 363-330-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 63 HIGHLAND RES PAR 17B UN 1 U-48 363-330-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 64 HIGHLAND RES PAR 17B UN 1 U-48 363-330-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 65 HIGHLAND RES PAR 17B UN 1 U-48 363-330-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 66 HIGHLAND RES PAR 17B UN 1 U-48 363-330-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 67 HIGHLAND RES PAR 17B UN 1 U-48 363-330-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 68 HIGHLAND RES PAR 17B UN 1 U-48 363-330-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 69 HIGHLAND RES PAR 17B UN 1 U-48 363-340-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 81 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 82 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 83 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 84 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 85 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 86 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 87 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 88 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 89 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 90 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 91 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 92 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 93 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 94 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 95 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 96 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 97 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 98 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 99 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 100 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 101 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 102 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-023-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 103 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-024-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 104 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-025-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 105 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-026-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 106 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-027-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 107 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-028-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 108 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-029-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 109 DIAMOND OAKS UNIT 12 PH II MOR U-58 Willdan Financial Services Page 47 of 89

ASSESSOR

PARCEL NUMBER ZONE CHARGE MAXIMUM ASMT
TOTAL
EDUS
SF
UNITS
MF
UNITS

NON RES

ACRES LEGAL DESCRIPTION
City of Roseville
North Central Roseville Specific Plan Landscaping and Lighting District Fiscal Year 2025/26 Preliminary Assessment Roll
363-340-030-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 110 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-031-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 111 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-032-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 126 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-033-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 127 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-034-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 128 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-340-035-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 129 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 77 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 78 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 79 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 80 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 112 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 113 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 114 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 115 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 116 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 117 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 118 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 119 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 120 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-014-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 121 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-015-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 122 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-016-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 123 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-017-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 124 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-018-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 125 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-019-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 130 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-020-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 131 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-021-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 132 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-350-022-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 133 DIAMOND OAKS UNIT 12 PH II MOR U-58 363-360-001-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 134 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-002-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 135 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-003-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 136 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-004-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 137 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-005-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 138 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-006-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 139 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-007-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 140 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-008-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 141 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-009-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 142 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-010-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 143 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-011-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 144 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-012-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 145 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 363-360-013-000 Local & DW 157.64 157.64 1.0 1.0 0.0 0.0 LOT 146 DIAMOND OAKS UNIT NO.12 PH III MOR U-59 Willdan Financial Services Page 48 of 89

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