Agenda packet — Roseville City Council, May 21, 2025 (part 12 of 20)

10  Electric operating revenues were slightly higher than budget through the second quarter and are projected to exceed budget estimates through the end of the fiscal year. This positive variance is primarily driven by a $7.3 million increase in utility sales revenues, largely due to higher customer usage during warmer-than-normal temperatures. In addition, wholesale sales exceeded the original plan by $1.6 million. However, the positive variance is expected to be partially offset by a reduction in compensation from the California Department of Water Resources (CDWR) due to the termination of the agreement with the State to use two combustion turbine generators at the Roseville Energy Park (REP) after the City took ownership of the units.
 Operating revenues for the Water Utility are exceeding expectations by 3 percent through the second quarter, driven primarily by heightened landscape irrigation from July through October. Additionally, interest income, meter and backflow device rental charges, and late fees were performing above budget, while backflow device repairs, installation tap repairs, and wheeling charges (charges for transporting water through City infrastructure for others) remained below budget. Overall, higher consumption and new development are expected to result in Water Operations Fund revenues slightly exceeding estimates at year-end.
 Revenues in the Wastewater Operations Fund are tracking lower than the budget, primarily due to the timing of expense reimbursements from regional partners, collected during the third and fourth quarters. Wastewater revenues are expected to meet the budget target by the end of the fiscal year.
 Waste Services’ operating revenues ended the quarter at 48 percent of the budget.

Overall, Waste Services is projected to slightly outperform revenue estimates, thanks to unexpected scrap sales revenue and a growing customer base.  Significant budget-to-actual variances in the Transit and Transportation enterprise funds are primarily due to the timing associated with their primary funding streams, with most revenues recognized in the final two quarters of the fiscal year. Once the year-end revenue recognition process is complete, revenues will align with expenditures for both funds.

Additionally, Roseville Transit experienced a 20 percent increase in ridership compared to the previous year, which will help offset the request for Local Transportation Funds (LTF) needed to fund the gap between revenues and expenditures.  Revenues in the Youth Development fund are at 37 percent of the budget through the second quarter of the fiscal year. Although lower than anticipated, more than half of the Youth Development revenues are received in the last two quarters of the fiscal year. Staff estimates that revenues will end the year below the budget target. Registration is holding steady for preschool and grant-funded programs; however, Adventure Club registrations

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11 are lower than anticipated due to a second after-school program provider offering a similar service to families on school campuses. The Youth Development Fund is forecasted to end FY2024-25 with a significant deficit, with revenues not meeting expenditures. A plan is being developed to close this gap with surplus PRL funding and additional General Fund resources.

Enterprise Funds: Operating Expenditures
The table below displays data for operating expenditures in the City’s seven enterprise funds.

Following the table are details on each.

BUDGET TO CUMULATIVE EXPENDITURE COMPARISON
July 1, 2024 – December 31, 2024

Amended
Budget
Cumulative
Expenditures Variance
% of
Budget
Expended
Electric $ 187,364,253 $ 81,077,387 $ (106,286,866) 43% Water Operations 44,335,915 17,365,914 (26,970,001) 39% Wastewater Operations 59,748,760 26,330,055 (33,418,705) 44% Waste Services Operations 48,921,556 21,418,224 (27,503,332) 44% Transit 8,686,560 3,477,820 (5,208,740) 40%
Transportation 1,766,204 742,800 (1,023,404) 42%
Youth Development 9,200,345 4,015,860 (5,184,485) 44%
Electric operating expenditures were below budget through the second quarter; however, projections indicate they will exceed budget expectations by fiscal year-end. In particular, power supply costs are forecasted to be $4.4 million over budget, driven by new and updated Renewable Energy Credit (REC) contracts and increased summer customer usage. Offsetting this increase, plant variable costs declined by $1.1 million, primarily due to lower maintenance and chemical expenses during extended outages. Further projected savings of $5.8 million are anticipated from reduced public program spending, decreased support for the CDWR units, capital project labor reimbursements, and salary savings from vacant positions. Additionally, the utility incurred a onetime, non-recurring expense of $12.6 million for major plant repairs, which is expected to be largely reimbursed by insurance. In response, staff is preparing a budget adjustment to address the impact of the unexpected failure. The budget adjustment increases the expenditure budget by $12.6 million and the revenue budget by $11.4 million for the insurance reimbursement, for a net reduction of $1.2 million to the Electric Fund balance.

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12 Water Operations Fund expenditures are tracking at 39 percent through the second quarter, primarily due to position vacancies and lower-than-expected spending on materials, supplies, and services. Water purchase costs are below estimates, at 32 percent of the budget, because delivery costs have been lower than anticipated. Even though the Water Utility budgets for the maximum potential costs, it may not incur the full amount. Additionally, recruiting experienced staff for vacant positions remains challenging, resulting in salary savings and lower than budgeted training and travel expenditures. The professional services and repair and maintenance budgets were at 29 and 25 percent, respectively, through the second quarter. Overall, expenditures are expected to remain under budget through the end of the fiscal year.

Expenditures in the Wastewater Operations Fund are tracking at 44 percent through the second quarter, reflecting lower-than-anticipated spending. Professional services and repair and maintenance expenses stand at 45 percent and 46 percent, respectively, and are below initial estimates, with most remaining balances projected to be used by fiscal year-end. Additionally, challenges in recruiting experienced staff have resulted in salary savings and reduced training and travel costs, which are currently at 36 percent through the second quarter. Utility charges at the two wastewater treatment plants are only at 40 percent due to reduced electricity consumption following energy efficiency upgrades. Despite higher than anticipated costs for chemicals, software, and fleet rent and replacement, Wastewater Operations Fund expenses are expected to finish slightly under budget by year-end.

Waste Services expenditures are tracking lower at 44 percent of the budget through the second quarter, primarily driven by vacancies in full-time positions and reduced spending on materials, supplies, and services. Fuel expenses are below expectations at 36 percent of the budget due to the efficient use of renewable natural gas (RNG) produced at the Pleasant Grove Wastewater Treatment Plant. Professional services expenditures are lower than anticipated, as ongoing camera installations for residential and commercial vehicles remain in progress and pending payment. Overall, expenditures are expected to remain under budget through the end of the fiscal year.

Staff plan to recommend the positive year-end results in all three Environmental Utilities be transferred to rehabilitation funds for current and future projects (such as the utility operations center and fleet electrification) or to rate stabilization funds to mitigate future rate increases.

Transit expenditures ended the second quarter 10 percent under budget, primarily due to the deferred timing of shelter replacement costs and the implementation of new routes, which include printing and advertising expenses for the new transit service guides and bus shelter route maps.

These items will be ordered once the new transit services are implemented.

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13 Transportation expenditures ended the second quarter at 42 percent of budget due to the timing of professional services to update the Transportation Systems Management ordinance and engineering and environmental services. Other contributors to this variance include expenses for the Bikefest, training and development, and repairs and maintenance costs occurring in the last two quarters of the fiscal year.

Expenses for the Youth Development Fund are at 37 percent through the second quarter of the fiscal year, as PRL staff continues to take measures to reduce operational costs to offset the significant Adventure Club revenue shortfall.

Other Revenues: Fire Facilities, Public Facilities, and Strategic Improvement

BUDGET TO CUMULATIVE REVENUE COMPARISON
July 1, 2024 – December 31, 2024
FY2023-24 FY2024-25

Actuals Amended
Budget
Cumulative
Revenues Variance % of Budget Collected
Fire Facilities $ 2,127,727 $ 2,076,253 $ 807,904 1,268,349 39% Public Facilities 6,688,897 6,115,642 3,645,658 2,469,984 60% Strategic Improvement 2,599,327 3,930,534 871,784 3,058,750 22% The table above shows revenues in the Fire Facilities, Public Facilities, and Strategic Improvement Funds through the second quarter of FY2023-24 and FY2024-25. The revenue estimates for these three funds are generally based on a multi-year trend analysis of forecasted single-family, multi-family, and commercial development, as well as prior-year revenue collections.

Revenues for Public Facilities are above the budget estimate through December at 60 percent.

The Fire Facilities and Strategic Improvement Funds ended the second quarter under revenue estimates at 39 percent and 22 percent, respectively. Staff anticipates that revenues in these two funds will end the year slightly below the budget target. The Strategic Improvement Fund FY2024-25 amended budget includes a one-time transfer of $1.75 million from the General Fund FY2023-24 year-end surplus to fund projects that provide an economic benefit to the City.

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Top 25 Sales Tax Remitters California sales tax cash receipts increased by 2.3% from the same quarter last year. In this jurisdiction sales tax cash ARCO AM/PM MINI MARTS receipts increased by 12.3% from the same quarter last year AUTONATION HONDA due to a increase of $208,632,000 in Taxable Sales.

BMW OF ROSEVILLE
CARMAX AUTO SUPERSTORES Cash Receipts Quarter Annual
CHEVRON SERVICE STATIONS Roseville 12.3% 2.6%
COSTCO WHOLESALE Placer Countywide Pool 80.0% 14.3%
ECHOPARK AUTOMOTIVE Placer Countywide 12.4% 4.6%
FEDEX OFFICE Sacramento Valley Region 3.0% 0.3%
FUTURE FORD Statewide 2.3% -0.7%

GMC RELIABLE
HOME DEPOT Annualized Percent Change in Sales Tax Cash Receipts

LEXUS OF ROSEVILLE

MACY'S DEPARTMENT STORE

MCKESSON MEDICAL -SURGICAL

NIELLO ACURA

NORDSTROM DEPARTMENT STORE

ROBERT BOSCH SEMICONDUCTOR

ROSEVILLE CHEVROLET

ROSEVILLE HYUNDAI

ROSEVILLE KIA

ROSEVILLE TOYOTA & SCION

SAM'S CLUB

TARGET STORES

VANDERBEEK MOTORS

WAL MART STORES
Business Activity Quarter Annual Quarter Annual
-3.9% -0.3% 0.1% -0.1%

1.5% 1.8% 0.3% 0.4%

0.2% -3.5% -6.9% -7.5%

7.1% 6.8% -3.1% -3.0%
General Retail (e.g., dept. stores, misc. retail)
Food Products (e.g., markets and restaurants)
Transportation (e.g., new & used autos, gas stations)
Construction (e.g., retail & wholesale construction)
Business To Business (e.g., IT, industrial equip. etc.) 0.2% 9.3% -0.7% -1.2% TOTAL LOCAL BUSINESS ACTIVITY -0.4% 0.5% -1.9% -2.2%
COUNTYWIDE POOL ACTIVITY 79.9% 12.2% 21.9% 2.6%
City of Roseville
Roseville California
Quarterly Report on Sales Tax and Business Activity
4th Quarter 2024 in Review
-6.0%

0.0%

6.0%

12.0%

18.0%

24.0%

30.0%
Roseville Placer Countywide Statewide
Placer Countywide Pool 80.0% 14.3%

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Roseville
Annual Per Capita Sales Tax
Adjusted for Inflation
(Constant 2020 $)
City of Roseville
News
Economic Activity: Real Gross Domestic Product (GDP) increased at an annual rate of 2.3% in the fourth quarter of 2024. U.S. inflation ticked up to 2.7% in November of 2024, down 6.4 percentage points from its most recent peak of 9.1% in June 2022. California's headline inflation increased to 3.0% year over year as of December 2024, down from 2.7% in August of 2024. (DIR, BEA, BLS, December Finance Bulletin) Employment: The U.S. unemployment rate increased slightly to 4.2% in November 2024. California's unemployment rate remained the same at 5.4% as of November 2024, 0.4 percentage points higher than the September 2023 rate of 5.0%. (EDD, BLS, December Finance Bulletin) Personal Income: U.S. personal income increased by 5.4% for the fourth quarter of 2024, compared to the same quarter previous year. Compensation of employees increased by 5.7%, while personal current taxes increased by 7.1% from the previous period, resulting in a net gain of 5.1% in disposable income. (BEA) 2020Q4 $377 2021Q4 $447 2022Q4 $436 2023Q4 $403 2024Q4 $398 $72 $78 $72 $61 $66
$2 $2 $2 $2 $2
$34 $38 $38 $37 $39
$23 $24 $24
$22 $23
$116
$142 $134
$124 $116
$40
$48
$50
$50 $49
$90
$114 $115
$106 $102
General Retail
Food Products
Transportation
Construction
Business To Business
Miscellaneous
County Pool
(Cash Basis)

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City Council
Communication
Meeting Date: 5/21/2025
Item #: IX.50
File #: 0206-08-01
Item ID: 2025-91
Title: Fiscal Year 2025-26 Landscaping and Lighting District Assessments - Amending and/or Approving the Engineer's Annual Levy Report, Ordering the Levy and Collection of Assessments
Contact: Jeannine Thrash 916-774-5473 [email protected]

SUMMARY
Staff recommends approval of the engineer's annual levy reports for Fiscal Year 2025-26 and ordering the levy and collection of assessments within the described Landscaping and Lighting Districts (individually "LLD" and collectively "LLDs"). These LLDs were formed within the City 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, Sections 22500, et seq., and Article XIII D of the California Constitution. All charges are needed to fund landscape services in each LLD. There is no fiscal impact on the General Fund.

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

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the Historic District Landscaping and Lighting District, Fiscal Year 2025-

26. Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the Historic District Landscaping and Lighting District, for Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the Infill Area Landscaping and Lighting District, Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the Infill Area Landscaping and Lighting District, for Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the Johnson Ranch Landscaping and Lighting District, Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the Johnson Ranch Landscaping and Lighting District, for Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the North Central Roseville Specific Plan Landscaping and Lighting District, Fiscal Year 2025-26.

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Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the North Central Roseville Specific Plan Landscaping and Lighting District, for Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the Northwest Roseville Specific Plan Landscaping and Lighting District, Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the Northwest Roseville Specific Plan Landscaping and Lighting District, for Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the Olympus Pointe Landscaping and Lighting District, Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the Olympus Pointe Landscaping and Lighting District, for Fiscal Year 2025/2026.

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the Riverside Avenue Landscaping and Lighting District, Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the Riverside Avenue Landscaping and Lighting District, for Fiscal Year 2025-26.

Resolution of the City Council of the City of Roseville, California, Amending and/or Approving the Engineer's Annual Levy Report for the Vernon Street Landscaping and Lighting District, Fiscal Year 2025-

26. Resolution of the City Council of the City of Roseville, California, Ordering the Levy and Collection of Assessments within the Vernon Street Landscaping and Lighting District, for Fiscal Year 2025/2026.

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 among 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 for

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the maintenance of 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 the maintenance of certain public landscapes, open spaces, floodways 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:

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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. The 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

2. Remain fiscally responsible in a changing world

6. Deliver exceptional City services
Respectfully Submitted,
Jeannine Thrash, Management Analyst
Scott Pettingell, Finance Director
ATTACHMENTS:

1. Resolution 25-157

2. Resolution 25-158

3. 2025-26 Historic District LLD Engineers Report

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4. Resolution 25-159

5. Resolution 25-160

6. 2025-26 Infill LLD Engineers Report

7. Resolution 25-161

8. Resolution 25-162

9. 2025-26 Johnson Ranch LLD Engineers Report

10. Resolution 25-163

11. Resolution 25-164

12. 2025-26 North Central Roseville LLD Engineers Report

13. Resolution 25-165

14. Resolution 25-166

15. 2025-26 Northwest Roseville LLD Engineers Report

16. Resolution 25-167

17. Resolution 25-168

18. 2025-26 Olympus Pointe LLD Engineers Report

19. Resolution 25-169

20. Resolution 25-170

21. 2025-26 Riverside Ave LLD Engineers Report

22. Resolution 25-171

23. Resolution 25-172

24. 2025-26 Vernon St LLD Engineers Report

25. 2025-26 Notice of Public Hearing HDLLD

26. 2025-26 Notice of Public Hearing INFILL LLD

27. 2025-26 Notice of Public Hearing JRLLD

28. 2025-26 Notice of Public Hearing NCLLD

29. 2025-26 Notice of Public Hearing NWLLD

30. 2025-26 Notice of Public Hearing OPLLD

31. 2025-26 Notice of Public Hearing RALLD

32. 2025-26 Notice of Public Hearing VSLLD
REVIEWERS:

Jeannine Thrash, Finance Department Created/Initiated - 4/30/2025 Scott Pettingell, Finance Department - Budget Approved - 5/2/2025 Gretchen Hakala, City Attorney Department Approved - 5/7/2025 Katrina Six, City Clerk Department Approved - 5/8/2025
Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 5/8/2025 Michelle Sheidenberger, City Attorney Department Approved - 5/11/2025 Dominick Casey, City Manager Department - City Manager Approved - 5/12/2025 Katrina Six, City Clerk Department Final Approval - 5/13/2025

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1 RESOLUTION NO. 25-157

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, AMENDING AND/OR APPROVING 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 the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as: Historic District Landscaping and Lighting District (hereinafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 Division 15, of the Streets and Highways Code of the State of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and
WHEREAS, there has now been presented to this City Council the Report as required by Chapter 3, Section 22623 of the Act, and as previously directed by Resolution; and WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and WHEREAS, pursuant to Proposition 218, balloting of property owners is required for annual rate increases. The District’s property owner ballots included assessment rates to be approved within the District, as well as the approval of an inflationary adjustment factor which provides for annual rate increases; and
WHEREAS, the maximum assessment rates for Fiscal Year 2025/2026 shown in the Report are not proposed to be increased above the duly approved rates after applying the annual increases allowed by the inflationary adjustment factor; and, WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rates after applying the approved annual rate increases.

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

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

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

Section 2 That the Report as presented is hereby approved (as amended) and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

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2 Section 3 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 and final approval of the Report.

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3 RESOLUTION NO. 25-157
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 the 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

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1 RESOLUTION NO. 25-158

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

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE HISTORIC DISTRICT LANDSCAPING AND LIGHTING DISTRICT, FOR 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 of the City of Roseville, California, has, by previous Resolutions, initiated proceedings, and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Historic District Landscaping and Lighting District (hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2025, and ending June 30, 2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and services of all improvements and facilities related thereto; and
WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2025, and ending June 30, 2026, to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, the Auditor-Controller of Placer County (the “County”) is requested to attach each District assessment onto the County Assessment Roll for collection; and WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California Constitution, and,
WHEREAS, the City has previously delivered to the County an agreement to indemnify the County in connection with the legality of the District assessments placed onto the County Assessment Roll, if challenged.

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

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

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

Section 2 Following notice duly given, the City Council has held a full and fair Public Hearing regarding the District, the proposed landscaping and lighting improvements, the levy and collection of assessments, the Engineer’s Report prepared in connection therewith, and considered all testimony, written statements and communications made or filed by interested persons regarding these matters.

Section 3 Based upon its review (and amendments, as applicable) of the Engineer’s Report, a copy of which has been presented to the City Council, and which has been filed with the City Clerk, the City Council hereby finds and determines that:
i) the land within the District will be benefited by the operation, maintenance and servicing of the improvements located within the boundaries of the District; and
ii) the District includes all of the lands receiving such special benefit; and, iii) the net amount to be assessed upon the lands within the District in accordance with the assessment for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

Section 4 The estimated costs of improvements, the assessment diagram, the assessments and all other matters as set forth in the Engineer’s Report as presented to the City Council and on file in the Office of the City Clerk are hereby approved, adopted and confirmed.

Section 5 The maintenance, operation and servicing of the improvements shall be performed pursuant to the Act. The City Council hereby orders the District improvements to be made, which include the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, streetscape and hardscape areas, 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 any new improvements or substantial changes in existing improvements.

Section 6 The Auditor-Controller of the County of Placer shall enter on the County Assessment Roll opposite each eligible parcel of land the amount of levy so apportioned by the formula and method outlined in the Engineer’s Report, and such levies shall be collected at the same time and in the same manner as the County taxes are collected, pursuant to Chapter 4, Article 2, Section 22646 of the Act. After collection by the County, the net amount of the levy shall be paid to the City Treasurer.

Section 7 The City agrees to cause the District to pay the applicable Placer County’s annual collection fee at the rate of 1% of the assessment amount placed upon the County Assessment Roll or at the rate in effect for the applicable Fiscal Year if updated.

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3 Section 8 The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the District and such money shall be expended only for the maintenance, operation and servicing of the landscaping, lighting and appurtenant facilities, together with other expenses as described in the Engineer’s Report.

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.

Section 10 The City Clerk’s designee, Willdan Financial Services, is hereby authorized and directed to file the levy with the County Auditor subsequent to the adoption of this Resolution, pursuant to Chapter 4, Article 1, Section 22641 of the Act. The City Clerk is directed to cause a certified copy of this adopted Resolution to be delivered to Willdan Financial Services within two weeks of adoption, or shortly thereafter.

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4 RESOLUTION NO. 25-158
PASSED, APPROVED, AND ADOPTED THIS ___________ day of ___________, 2025. ____________________________________,
Mayor
City of Roseville
____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

AYES:

NOES:

ABSENT:

ABSTAINED:
____________________________________,
City Clerk
City of Roseville

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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

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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 17th day of April, 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

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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

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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.

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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.

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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.

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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.

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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.

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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

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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

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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.

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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.

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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

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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.

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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.

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FY 2025/26 Historic District Landscaping and Lighting District Page 13 B. FY 2025/26 ASSESSMENT RATES
C. FY 2025/26 FUND BALANCE INFORMATION

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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

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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.

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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.

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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

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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.

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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.

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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.

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FY 2025/26 Historic District Landscaping and Lighting District Page 21

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FY 2025/26 Historic District Landscaping and Lighting District Page 22

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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.

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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

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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

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1 RESOLUTION NO. 25-159

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, AMENDING AND/OR APPROVING 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:

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

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

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

Section 2 That the Report as presented is hereby approved (as amended), and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 3 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 and final approval of the Report.

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2 RESOLUTION NO. 25-159
PASSED, APPROVED, AND ADOPTED THIS ___________ day of ___________, 2025. ____________________________________,
Mayor
City of Roseville
____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

AYES:

NOES:

ABSENT:

ABSTAINED:
____________________________________,
City Clerk
City of Roseville

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1 RESOLUTION NO. 25-160

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

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE INFILL AREA LANDSCAPING AND LIGHTING DISTRICT, FOR 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 of the City of Roseville, California, has, by previous Resolutions, initiated proceedings, and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Infill Area Landscaping and Lighting District (hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2025, and ending June 30, 2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2025, and ending June 30, 2026, to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, The Auditor-Controller of Placer County (the “County”) is requested to attach each District assessment onto the County Assessment Roll for collection; and WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California Constitution; and,
WHEREAS, the City has previously delivered to the County an agreement to indemnify the County in connection with the legality of the District assessments placed onto the County Assessment Roll, if challenged.

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

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

Section 1 That the above recitals are true and correct.

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2 Section 2 Following notice duly given, the City Council has held a full and fair Public Hearing regarding the District, the proposed landscaping and lighting improvements, the levy and collection of assessments, the Engineer’s Report prepared in connection therewith, and considered all testimony, written statements and communications made or filed by interested persons regarding these matters.

Section 5 The maintenance, operation and servicing of the improvements shall be performed pursuant to the Act. The City Council hereby orders the District improvements to be made, which include maintenance and operation of and the furnishing of services, materials or improvements for landscape and lighting areas adjacent to property within the Pheasant Run, Cirby Oaks II and Reuter Ranch subdivisions, 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 any new improvements or substantial changes in existing improvements.

Section 8 The City Treasurer shall deposit all money representing assessments collected by the County for the District to the credit of a fund for the District and such money shall be expended

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3 only for the maintenance, operation and servicing of the landscaping, lighting and appurtenant facilities, together with other expenses as described in the Engineer’s Report.

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.

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4 RESOLUTION NO. 25-160
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 the 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

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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

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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.

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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

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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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DRAFT – FOR DISCUSSION PURPOSES ONLY
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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DRAFT – FOR DISCUSSION PURPOSES ONLY
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

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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.

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.

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

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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.

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.

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.

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

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FY 2025/26 Infill Area Landscaping and Lighting District Page 18

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FY 2025/26 Infill Area Landscaping and Lighting District Page 19

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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.

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

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.

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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

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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

Page 1624 of 2438 ends

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

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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

Page 1626 of 2438 ends

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

Page 1627 of 2438 ends

1 RESOLUTION NO. 25-161

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE, CALIFORNIA, AMENDING AND/OR APPROVING THE ENGINEER’S ANNUAL

LEVY REPORT FOR 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 the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as: Johnson Ranch Landscaping and Lighting District (hereinafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 Division 15, of the Streets and Highways Code of the State of California, beginning with Section 22500 (hereinafter referred to as the “Act”): and
WHEREAS, there has now been presented to this City Council the Report as required by Chapter 3, Section 22623 of the Act, and as previously directed by Resolution; and WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and WHEREAS, Proposition 218 which was approved by the voters on November 5, 1996, added Articles XIIIC and XIIID to the California Constitution which exempt any assessments imposed when persons owning all of the parcels subject to the assessment agreed to being included in the District and subject to the assessment at the time the assessment is initially imposed; and WHEREAS, pursuant to Proposition 218, balloting of property owners is required for annual rate increases. For the Zone subject to annual rate increases, those property owner ballots included an assessment rate to be approved within the District, as well as the approval of an inflationary adjustment factor which provides for annual rate increases; and WHEREAS, for the Zones not subject to annual rate increases, the maximum assessment rates for Fiscal Year 2025/2026 shown in the Report are not proposed to be increased; and WHEREAS, for the Zone subject to annual rate increase, the maximum assessment rate for Fiscal Year 2025/2026 shown in the Report is not proposed to be increased above the duly approved rate after applying the annual increase allowed by the inflationary adjustment factor; and, WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rates after applying the approved annual rate increases.

Page 1628 of 2438 ends

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

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

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

Section 2 That the Report as presented is hereby approved (as amended) and is ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 3 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 and final approval of the Report.

Page 1629 of 2438 ends

3 RESOLUTION NO. 25-161
PASSED, APPROVED, AND ADOPTED THIS ___________ day of ___________, 2025. ____________________________________,
Mayor
City of Roseville
____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

AYES:

NOES:

ABSENT:

ABSTAINED:
____________________________________,
City Clerk
City of Roseville

Page 1630 of 2438 ends

1 RESOLUTION NO. 25-162

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

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE JOHNSON RANCH LANDSCAPING AND LIGHTING DISTRICT, FOR 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 of the City of Roseville, California, has, by previous Resolutions, initiated proceedings, and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Johnson Ranch Landscaping and Lighting District (hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2025, and ending June 30, 2026, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and services of all improvements and facilities related thereto; and
WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2025, and ending June 30, 2026, to pay for the maintenance and services of all improvements and facilities related thereto; and WHEREAS, The Auditor-Controller of Placer County (the “County”) is requested to attach each District assessment onto the County Assessment Roll for collection; and WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California Constitution; and,
WHEREAS, the City has previously delivered to the County an agreement to indemnify the County in connection with the legality of the District assessments placed onto the County Assessment Roll, if challenged.

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

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

Page 1631 of 2438 ends

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

Section 5 The maintenance, operation and servicing of the improvements shall be performed pursuant to the Act. The City Council hereby orders the District improvements to be made, which 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, 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 any new improvements or substantial changes in existing improvements.

Page 1632 of 2438 ends

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2025 and ending June 30, 2026.

Page 1633 of 2438 ends

4 RESOLUTION NO. 25-162
PASSED, APPROVED, AND ADOPTED THIS ___________ day of ___________, 2025. ____________________________________,
Mayor
City of Roseville
____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)
COUNTY OF PLACER) ss.

AYES:

NOES:

ABSENT:

ABSTAINED:
____________________________________,
City Clerk
City of Roseville

Page 1634 of 2438 ends

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

Page 1635 of 2438 ends

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.

Page 1636 of 2438 ends

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

Page 1637 of 2438 ends

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 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.

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

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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.

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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.

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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.

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

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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)

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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.

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.

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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.

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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.

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FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 9 B. FY 2025/26 ASSESSMENT RATES
C. FY 2025/26 FUND BALANCE INFORMATION

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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.

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FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 11

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.

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.

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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.

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FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 13 FUND BALANCE INFORMATION:

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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.

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.

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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.

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.

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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.

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FY 2025/26 Johnson Ranch Landscaping and Lighting District Page 17

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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.

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.

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.

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.

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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

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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

Page 1657 of 2438 ends

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

Page 1658 of 2438 ends

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

Page 1659 of 2438 ends

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

Page 1660 of 2438 ends

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

Page 1661 of 2438 ends

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

Page 1662 of 2438 ends

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

Page 1663 of 2438 ends

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

Page 1664 of 2438 ends

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

Page 1665 of 2438 ends

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

Page 1666 of 2438 ends

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

Page 1667 of 2438 ends

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

Page 1668 of 2438 ends

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

Page 1669 of 2438 ends

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

Page 1670 of 2438 ends

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

Page 1671 of 2438 ends

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

Page 1672 of 2438 ends

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

Page 1673 of 2438 ends

Roseville City CouncilMay 21, 2025

Roseville City Council
May 21, 2025