Agenda packet — Roseville City Council, May 21, 2025 (part 17 of 20)

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

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

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

Page 2007 of 2438 ends

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

Vernon Street
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

Page 2008 of 2438 ends

TABLE OF CONTENTS
I. OVERVIEW ...................................................................................................1 A. INTRODUCTION.................................................................................................1 B. COMPLIANCE WITH THE CURRENT LEGISLATION.................................1 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 .................................................................5 A. GENERAL ............................................................................................................5 B. BENEFIT ANALYSIS..........................................................................................5 C. DESCRIPTION OF THE METHOD OF APPORTIONMENT .......................8 D. ANNUAL INFLATIONARY ADJUSTMENT.....................................................9 E. APPEALS AND INTERPRETATION..............................................................10 F. DETERMINATION OF FRONT FOOTAGE ..................................................10 III. DISTRICT BUDGET......................................................................................11 A. FY 2025/26 BUDGET ......................................................................................11 B. FY 2025/26 ASSESSMENT RATES .............................................................12 C. FY 2025/26 FUND BALANCE INFORMATION ...........................................12 D. DESCRIPTION OF BUDGET ITEMS ..........................................................12 E. REHABILITATION RESERVE – CAPITAL IMPROVEMENT PLAN ........17 APPENDIX A – DISTRICT BOUNDARY MAP .......................................................18 APPENDIX B — FY 2025/26 ASSESSMENT ROLL ..............................................20

Page 2009 of 2438 ends

FY 2025/26 Vernon Street 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 Vernon Street Landscaping and Lighting District (“District”). The District was formed in January of 2001 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 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.

B. COMPLIANCE WITH THE 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 provisions of the California Constitution Article XIIID (Proposition 218).

The District has been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code. Pursuant

Page 2010 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 2 to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls.

The assessments described in this Report have been prepared in accordance with the Act.

Prior to FY 2001/02, the City initiated (Resolution 00-523) and conducted property owner protest ballot proceedings (Resolution 01-22) in accordance with Article XIIID of the California Constitution (“Article XIIID”) for the parcels within the District.

An annual rate escalator was also included in the ballot that allows for an annual inflationary increase equal to the percentage change in the Consumer Price Index of the San Francisco-Oakland-Hayward Area (the “CPI”) of each succeeding year (the “Escalation Percentage”). At the conclusion of the Public Hearing held on January 17, 2001, all property owner ballots returned were tabulated to determine if majority protest existed. The result of the protest proceeding was an approval of the assessment rate and the annual inflationary increase for maintaining the improvements within the District.

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

C. DESCRIPTION OF DISTRICT BOUNDARIES
The District is located in downtown Roseville and includes all parcels that front along Vernon Street between Folsom Road and the Riverside/Douglas Boulevard.

See Appendix A for 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.

Page 2011 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 3 Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting, and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.

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

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

Page 2012 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 4 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE
The District ensures the continued maintenance, servicing, administration and operation of various landscape, lighting and streetscape improvements and associated appurtenances that are required to keep the improvements in a healthy, vigorous, and satisfactory condition. The assessable parcels receive benefit from the above improvements within the District.

Specific improvements include installation, maintenance and servicing of public facilities, including, but not limited to street trees, sidewalks, curbs, gutters, parking stripes, turf, brick pavers, planters, gateways, benches, bike racks, signage, trash receptacles, and lighting throughout the boundaries of the District (the “Improvements’).

As applied herein, “installation” means the construction of public Improvements, including, but not limited to, land preparation, such as grading, leveling, cutting, and filling, sod, landscaping, irrigation systems, sidewalks and drainage, lights, equipment, turf, brick pavers, planters, gateways, benches, bike racks and signage.
“Maintenance” means the 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, and the cleaning, sandblasting, and painting of Improvements to remove or cover graffiti. “Servicing” means the furnishing of electric current, or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other Improvements; or water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other Improvements.

Plans and specification for the Improvements to be maintained are on file in the office of the Economic and Community Services Director at 311 Vernon Street, Roseville, CA 95678.

All assessable parcels identified as being within the District share in both the cost and the benefits of the improvements. The costs associated with the Improvements are equitably spread among all benefiting parcels within the District.

Only parcels that receive direct benefit from the Improvements are assessed, and each parcel is assessed in proportion to the estimated benefit received. The funds collected are dispersed and used for only the services and operation provided to the District.

Page 2013 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 5 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

Page 2014 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 6 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 assessment is based on the historical and estimated cost to maintain the Improvements that provide a benefit to properties within these Districts. The

Page 2015 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 7 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. • Enhanced quality of life through well-maintained landscaped areas.

Page 2016 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 8 • 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
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels within the District in proportion to the estimated special benefits to be received by each such parcel from the Improvements. The special benefit formula used should reflect the composition of the parcels, the Improvements and services provided to fairly proportion the costs based on estimated special benefit to each parcel within the District. All assessable parcels within the District shall receive a direct special benefit from the services and Improvements provided by the District.

Article XIIID of the California Constitution specifies that only special benefits are assessable, and that the City must separate the general benefits from the special benefits conferred on any parcel. Since the District is a downtown business area and the Improvements that affront each District parcel primarily attract and retain an increased customer base, these benefits enhance the District parcels and there is no measurable benefit to the public at large. Therefore, 100% of the Improvements are considered special benefit to the District parcels. The cost of

Page 2017 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 9 maintaining the Improvements is therefore identified as special benefit and has been allocated to the special assessments.

It was determined that a uniform assessment rate per foot of frontage upon Vernon Street would fairly distribute the net amount to be assessed due to the following reasons:

1. The assessments are based upon a specific property owner’s special benefit received from the Improvements.

2. The special benefits should be directly related to the extent at which a property fronts the improvements, relative to other properties in the District.

The base assessment rate for the District was $4.59 per linear foot in FY 2001/02 and was determined using the formula below.

Balance to Levy
Assessment Rate Per Foot =
Total Feet of Frontage
The annual assessment amount for each parcel was then determined using the formula below:

Parcel Front Footage x Rate per Linear Foot = Parcel Assessment Amount D. ANNUAL INFLATIONARY ADJUSTMENT
Commencing with FY 2002/03, the maximum assessment rate is to increase annually by the percentage change in the Consumer Price Index of the San Francisco-Oakland-Hayward (“CPI”) as of January of each succeeding year (the “Escalation Percentage”). Since the Department of Labor, Bureau of Labor Statistics does not publish a CPI for January; the CPI for preceding month shall be used since this is the CPI available in the month of January. The District’s starting CPI Index of 184.1, December of 2000, is hereby established as the base CPI (the “Base Year CPI Index”).

In applying this year’s CPI increase, the Escalation Percentage will increase the FY 2025/26 maximum assessment rate by 2.38% over that of the prior year.

If the proposed assessment increases over the prior fiscal year by a percentage no greater than the Escalation Percentage as defined above, then the proposed assessment is not considered an increase. This assessment range formula shall be applied to all future assessments within the District. Generally, if the proposed annual assessment rate for the Current Fiscal Year is less than or equal to the calculated maximum assessment rate, then the proposed annual assessment is not considered an increased assessment.

Page 2018 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 10 E. APPEALS AND INTERPRETATION
Any property owner, who believes that the assessment levied on the subject property is in error as a result of incorrect information being used to apply the foregoing method of assessment, may file a written appeal with the Finance Director of the City of Roseville or his or her designee. Any such appeal is limited to correction of an assessment during the then current Fiscal Year. Upon the filing of any such appeal, the Director of Housing and Redevelopment or his or her designee will promptly review the appeal and any information provided by the property owner. If the Director of Housing and Redevelopment or his or her designee finds that the assessment should be modified, the appropriate changes shall be made to the assessment roll. However, if any such changes are approved after the County of Placer’s deadline for adjustments to the tax roll, the Director of Housing and Redevelopment or his or her designee is authorized to approve a refund of the reduction amount to the property owner. Any dispute over the decision of the Director of Housing and Redevelopment or his or her designee, shall be referred to the City Council of the City of Roseville and the decision of the City Council of the City of Roseville shall be final.

F. DETERMINATION OF FRONT FOOTAGE
The front footage of each assessable parcel is subject to revision and/or correction using measurements of front footage found on the then current Placer County Assessor’s Parcel Maps or through direct measurement by City personnel. Any such correction that increases a Parcel Assessment shall not be considered an increased assessment subject to the procedural provisions of Article XIIID.

Page 2019 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 11 III. DISTRICT BUDGET
A. FY 2025/26 BUDGET
Fund balance information is reported in Section C on the following page.

Page 2020 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 12 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”).

Page 2021 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 13 Repair & Maintenance – Landscaping - This line item includes repairs that are generally unforeseen and not normally included in the annual maintenance contract costs. This may include repair of damaged amenities due to vandalism, storms, etc. If zero, this line item may not be shown in the budget.

Repair & Maintenance – Lighting - This line item includes bulb replacement and repairs that are generally unforeseen. This may include repair of damaged amenities due to vandalism, storms, etc.

Repair & Maintenance - Streetscape/Signage - 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.

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

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

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

Page 2022 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 14 County Auditor Fees - A fee of 1% of the total levy amount that is charged to the District by the County for placing assessments on property tax bills.

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

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

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

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

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,

Page 2023 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 15 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 linear footage of that portion of each assessable parcel’s boundary that is contiguous with Vernon Street.

Applied Assessment Rate per Front Foot - This amount represents the rate being applied to the front footage of each parcel for the Current Fiscal Year.

Maximum Assessment Rate per Front Foot - This amount represents the maximum rate that can be applied to the front footage of each parcel 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.

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

Page 2024 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 16 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.

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 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.

Page 2025 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 17 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. 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 shown in the table 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.

Page 2026 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 18 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.

Page 2027 of 2438 ends

FY 2025/26 Vernon Street Landscaping and Lighting District Page 19

Page 2028 of 2438 ends

FY 2025/26 Vernon Street 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, 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. 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 number 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.

Page 2029 of 2438 ends

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
013-070-004-000 Assessable 2,044.00 2,044.02 235.61 FR SEC 2 10 6 013-071-001-000 Assessable 433.76 433.77 50.0 LOT 8 BLK 1 RSVL RESVY C-33 SBE#294-31-15 PAR 1 013-071-002-000 Assessable 433.76 433.77 50.0 LOT 7 BLK 1 RSVL RESVY C-33 SBE#294-31-16 PAR 1 013-071-003-000 Assessable 433.76 433.77 50.0 LOT 6 BLK 1 RSVL RESVY C-33 SBE#294-31-16 PAR 1 013-071-004-000 Assessable 867.54 867.54 100.0 LOT 4,5 BLK 1 RSVL RESVY C-33 SBE#294-31-12 PAR 1 013-071-006-000 Assessable 867.54 867.54 100.0 FR LOTS 1 2 BLK 1 013-071-009-000 Assessable 433.76 433.77 50.0 3 POR 2 BLK 1 RSVL RSVY C-33 SBE#294-31-12 PAR 1 013-072-008-000 Assessable 867.54 867.54 100.0 POR LOTS 15 & 16 BLK 15 ROSEVILLE TOWNSITE 013-072-010-000 Assessable 867.54 867.54 100.0 LOTS 13 14 BLK 15 013-072-011-000 Assessable 433.76 433.77 50.0 LOT 12 BLK 15 013-072-012-000 Assessable 1,301.30 1,301.31 150.0 L 9 10 11 BLK 15 013-073-011-000 Assessable 1,127.80 1,127.81 130.0 LOTS 1 2 BUTLER SUBD 013-091-003-000 Assessable 1,301.30 1,301.31 150.0 L 1 2 3 BL 3 013-091-010-000 Assessable 1,891.24 1,891.24 218.0 LOTS 4, 5 , 6&7&POR 8 & CITY ST BLK3 TOWN OF RSVL 013-092-005-510 Assessable 216.88 216.89 25.0 FR L 5 BLK 2 013-092-005-520 Assessable 216.88 216.89 25.0 FR L 5 BLK 2 013-092-006-000 Assessable 433.76 433.77 50.0 FR LOT 4 BLK 2 013-092-007-000 Assessable 433.76 433.77 50.0 LOT 3 BLK 2 013-092-008-000 Assessable 349.18 349.19 40.25 FR LOT 2 BLK 2 013-092-009-000 Assessable 520.26 520.27 59.97 FR LOTS 1 2 BLK 2 013-092-014-000 Assessable 1,301.30 1,301.31 150.0 FR SEC 2 10 6 013-093-003-000 Assessable 867.54 867.54 100.0 FR LOTS 14 LOTS 15 16 BLK 14 013-093-004-000 Assessable 251.58 251.59 29.0 FR LOT 14 BLK 14 013-093-005-000 Assessable 182.18 182.18 21.0 FR L 14 BLK 14 RSVLLE 013-093-006-000 Assessable 659.32 659.33 76.0 FR LOT 12 LOT 13 BLK 14 013-093-007-000 Assessable 1,509.52 1,509.53 174.0 LOTS 9 10 11 FR LOT 12 BLK 14 013-121-002-000 Assessable 1,301.30 1,301.31 150.0 L 4 5 6 BLK 5 013-121-003-000 Assessable 433.76 433.77 50.0 LOT 3 BLK 5 013-121-004-000 Assessable 868.58 868.58 100.12 PAR A PMOR 18 117 013-121-005-000 Assessable 433.76 433.77 50.0 L 7 BLK 5 RSVLE 013-121-006-000 Assessable 434.28 434.29 50.06 L 8 BLK 5 RSVLLE 013-122-001-000 Assessable 435.06 435.07 50.15 FR L 7 8 BLK 4 013-122-002-000 Assessable 203.86 203.87 23.5 FR LOT 7 BLK 4 013-122-003-000 Assessable 228.58 228.60 26.35 FR L 7 BLK 4 013-122-004-000 Assessable 433.76 433.77 50.0 L 6 BLK 4 013-122-005-000 Assessable 433.76 433.77 50.0 LOT 5 BLK 4 013-122-009-000 Assessable 782.42 782.44 90.19 L 1 FR L 2 BLK 4 013-122-010-000 Assessable 520.52 520.53 60.0 L 3 FR 2 BLK 4 RSVLLE 013-122-011-000 Assessable 173.50 173.51 20.0 FR L 4 BLK 4 RSVLLE 013-122-012-000 Assessable 260.26 260.26 30.0 FR L 4 BLK 4 RSVL 013-123-017-000 Assessable 955.68 955.69 110.16 PAR 1 PMOR 18 155 013-123-021-000 Assessable 631.12 631.14 72.75 PAR 1 PMOR 32-99 013-123-024-000 Assessable 1,263.92 1,263.92 145.69 1.1 AC PAR 3 PMOR 32-99 013-123-026-000 Assessable 618.20 618.21 71.26 PAR 2 PMOR 32-99 013-124-006-000 Assessable 433.76 433.77 50.0 LOT 16 BLK 13 013-124-007-000 Assessable 433.76 433.77 50.0 L 15 BLK 13 013-124-008-000 Assessable 433.76 433.77 50.0 LOT 14 BLK 13 013-124-017-000 Assessable 1,301.30 1,301.31 150.0 LOTS 11 12 13 BLK 13 & POR ALLEY WAY 013-124-018-000 Assessable 674.08 674.08 77.7 LOT 10 BLK 13 & POR CITY STREET & ALLEY WAY 013-151-004-000 Assessable 867.54 867.54 100.0 POR L 7 & 8 BLK 6 013-152-012-000 Assessable 433.76 433.77 50.0 L 11 BLK 10 013-152-017-000 Assessable 867.54 867.54 100.0 PAR A PMOR 21 141 013-152-021-000 Assessable 2,168.84 2,168.86 250.0 LOTS 12-16 BLK 10 ROSEVILLE ORIGINAL TOWN 013-153-013-000 Assessable 1,257.92 1,257.94 145.0 FR L 10 L 11 12 BLK 11 013-153-014-000 Assessable 511.84 511.85 59.0 LOT 9 FR 10 BLK 11 013-153-019-000 Assessable 648.82 648.84 74.79 LOT 13 FR LOT 14 BLK 11 013-153-023-000 Assessable 1,086.24 1,086.25 125.21 PAR A & B PMOR 1 1 City of Roseville
Vernon Street Landscaping and Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

Page 2030 of 2438 ends

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
City of Roseville
Vernon Street Landscaping and Lighting District
Fiscal Year 2025/26 Preliminary Assessment Roll
013-161-001-000 Assessable 563.90 563.90 65.0 FR L 9 10 BLK 8 013-161-002-000 Assessable 780.78 780.79 90.0 FR LOT 10 11 BLK 8 013-162-001-000 Assessable 3,470.16 3,470.17 400.0 BLK 9 ROSEVILLE 013-250-032-000 Not Balloted - - 0.0 FR SEC 2 10 6
013-250-033-000 Not Balloted - - 0.0 53.6 AC FR SEC 2 10 6 SBE # 872-31-2Y PAR 57 013-250-034-000 Not Balloted - - 0.0 FR SEC 2 10 6 SBE # 872-31-2Y PAR 58 MRO Summary Fields Value
ACTIVE PARCELS 63
LEVIED PARCELS 60
CHARGE $46,593.08
MAXIMUM ASMT $46,593.66
FRONT FOOTAGE 5,370.76
Willdan Financial Services Page 2 of 2

Page 2031 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25- 107

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, streetscape and hardscape areas, including fencing, walls, signage, monuments, ground cover, shrubs, plants, irrigation systems, drainage systems, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2032 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District. The District is known and designated as:
“Historic District Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

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

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

Section 7 Time and Place of Public Hearing: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Wednesday, May 21, 2025 at 6:00 p.m., or as soon thereafter as feasible in the regular meeting chambers located at 311 Vernon Street, Roseville, California.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2033 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25- 110

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: maintenance and operation of and the furnishing of services, materials or improvements for the landscape and lighting areas, including turf, ground cover, shrubs and trees, irrigation systems, drainage systems, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2034 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District and any annexations thereto. The District includes the parcels within the areas known as the Pheasant Run, Cirby Oaks II and Reuter Ranch subdivisions. The District is known and designated as:
“Infill Area Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2035 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25- 113

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, open space, floodway, stream course and wetland areas, including certain mitigation monitoring activities therein, turf, ground cover, shrubs and trees, irrigation systems and drainage systems, bike trails, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2036 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District and any annexations thereto. The District generally includes the parcels within the area known as the Southeast Roseville Specific Plan. The District is known and designated as “Johnson Ranch Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and applicable annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2037 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25-116

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for certain areas, including landscape, lighting, park, open space, parkway, slope and median areas together with trees, shrubs, turf and other ornamental vegetation, drainage and irrigation systems, recreation equipment, bike paths, pedestrian trails, walls and fences, and other public improvements within the street right-of-way areas and other appurtenant facilities as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2038 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District and any annexations thereto. The District generally includes the parcels within the area known as the North Central Roseville Specific Plan. The District is known and designated as
“North Central Roseville Specific Plan Landscaping and Lighting District” Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2039 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25- 119

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, open space, natural and preserve areas, including turf, ground cover, shrubs and trees, irrigation systems, drainage systems, public pedestrian paths, bike trails, entry monuments, fencing, walls, signage, lighting systems, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2040 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the District and any annexations thereto. The District generally includes the parcels within the area known as the Northwest Roseville Specific Plan. The District is known and designated as “Northwest Roseville Specific Plan Landscaping and Lighting District” Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2041 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25- 122

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, park and hardscape areas including turf, ground cover, shrubs and trees, irrigation systems, drainage systems, project identification signs, special street signs, special lighting for signage, granite entryways, sculptures and sculpture park, special paving materials, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2042 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District and any annexations thereto. The District is known and designated as the:
“Olympus Pointe Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2043 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25- 125

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance, operation of and the furnishing of services, materials or improvements for landscape, lighting, streetscape and hardscape areas, including monuments, landmark and gateway features, bulb-outs, walls, fencing, signage, special lighting, paving, transit facilities, ground cover, shrubs, plants, trees, irrigation and drainage systems, and other public improvements within the street rightof-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2044 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District. The District is known and designated as:
“Riverside Avenue Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2045 of 2438 ends

1 NOTICE OF PUBLIC HEARING
RESOLUTION NO. 25- 128

LEGAL NOTICE

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

CALIFORNIA, DECLARING ITS INTENTION TO LEVY ANNUAL ASSESSMENTS

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

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

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

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

Section 2 Proposed improvements and any substantial changes in existing improvements: The District improvements include: the maintenance and operation of and the furnishing of services, materials or improvements for landscape, lighting, hardscape and streetscape areas within the District including, gateways, signage, street trees, sidewalks, curbs, gutters, parking stripes, pavers, planters, turf, trees, irrigation systems, drainage systems, and other public improvements within the street right-of-way areas and all appurtenant facilities related thereto as further described in the Engineer’s Report. The Engineer’s Report also describes all new improvements or substantial changes in existing improvements.

Page 2046 of 2438 ends

2 Section 3 Boundaries and Designation: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District. The District is known and designated as:
“Vernon Street Landscaping and Lighting District”
Section 4 Proposed Assessment Amounts: The proposed assessments are outlined in the Engineer’s Report. District Assessments are calculated in accordance with the method of apportionment established for the District and do not exceed the assessment rates and annual inflationary adjustment previously authorized by the City Council and approved by the property owners in accordance with the provisions of the California State Constitution, Article XIIID.

PASSED, APPROVED, AND ADOPTED THIS 16th day of April 2025.

Page 2047 of 2438 ends

City Council
Communication
Meeting Date: 5/21/2025
Item #: IX.51
File #: 0800-02
Item ID: 2025-206
Title: Water, Wastewater, and Waste Services - Proposed Utility Rate Adjustments and Municipal Code Revisions for Fiscal Year 2025-26 and Fiscal Year 2026-27 Contact: Shane Whittington 916-774-5557 [email protected]

SUMMARY
Staff recommends the City Council conduct a public hearing to receive public comment regarding proposed rate adjustments effective July 4, 2025, and July 1, 2026, for water, wastewater, and waste services utility rates and associated amendments to the Roseville Municipal Code. The proposed rate adjustments will result in additional combined revenue over the next two years of approximately $5.3 million to the water utility, $5.3 million to the wastewater utility, and $3.8 million to the waste services utility.

The increased revenue is necessary to maintain current levels of service for Environmental Utilities.

RECOMMENDATION
Staff recommends that the City Council:

1. Conduct a public hearing to receive public comment and respond to questions regarding the proposed adjustments to water, wastewater, and waste services utility rates; and

2. Introduce for first reading an ordinance amending Roseville Municipal Code sections pertaining to water (14.08.090, 14.08.100), wastewater (14.16.200, 14.17.080) and waste services (9.12.030, 9.12.070,

9.12.090 and 9.12.130) to implement the rate adjustments and add modifications for clarity and consistency.

BACKGROUND
Based on City Council direction since 2005, small and incremental rate adjustments for water, wastewater, and waste services utilities are preferred over larger, longer-term adjustments. This biennial rate analysis was conducted in accordance with City Council’s directive and concludes a yearlong effort consisting of a five-year financial planning horizon from fiscal year (FY) 2026 through FY2030. The study meets the legal requirement for setting rates that are equal to the cost of services provided. The proposed two-year rate implementation meets the financial goal of generating sufficient revenue given the current assessment of future expenses and maintaining appropriate reserve targets.

Beginning July 4, 2025, the estimated monthly rate adjustment for a typical residential customer will be:
• Water: $1.93
• Wastewater: $1.68
• Waste Services: $1.08
Beginning July 1, 2026, the estimated monthly rate adjustment for a typical residential customer will be:
• Water $2.25
• Wastewater: $2.21
• Waste Services: $1.11

Page 2048 of 2438 ends

Environmental Utilities Department
The Environmental Utilities Department (EU) operates municipal water, wastewater, and waste services utilities for residential, commercial and industrial customers. City ownership of these utilities provides customers the benefit of reliable service while still having rates among the lowest in the region. High quality and environmentally sound water, wastewater, and waste services utility operations are essential for protecting public health, maintaining regulatory compliance and continued economic vitality.

Charter of the City of Roseville
The Roseville City Charter mandates that each utility be financially self-sufficient, meet its financial obligations for debt service, and provide for ongoing maintenance and operations. It also allows utility reserve funds to be set aside for the replacement, improvement, and extension of the utilities. Section

10.01 of the Charter states:
“ . . . Each city-owned utility shall be financially self-sufficient, and shall fully compensate the city general fund for all goods, services, real property and rights to use or operate on or in city-owned real property. (Amended by general municipal election on November 7, 2000.)” The Charter further states in section 7.075:
“The Council shall annually set aside from the income of each of its revenue producing public utilities the following amounts and in the following order, to wit:

First: An amount fully sufficient for the payment of principal, interest, reserve fund and sinking fund requirements of any revenue bonds or general obligation bonds secured in whole or in part from such utility revenues, the proceeds of which bonds have been applied to the acquisition, construction or completion of such public utilities.

Second: An amount sufficient to pay or provide for the payment of maintenance and operation of such public utilities, including a reserve for maintenance and operation.” In conjunction with the City mandate to be financially self-sufficient, each utility within EU is represented by an enterprise fund to account for “business-type activities” similar to that of private industry. They do not make a profit and all expenses and revenues are accounted for completely separate from the City's General Fund. Funding for utility operations is primarily from monthly utility charges.

Utility Rate Analysis and Results
EU contracted with Raftelis Consulting, Inc., an independent rates consultant, to conduct the rate analysis with City staff for Water, Wastewater and Recycled Water, and R3 Consulting Group, Inc. to conduct the Waste Services rate analysis. Their comprehensive rate study reports are included as Attachments. The rates analysis considered the forecasted costs of utility operations, funding rehabilitation and capital project needs, while meeting fiscal policies and does the following:

1. Complies with Proposition 218, the main components of which are:
• An agency cannot collect revenue beyond what is necessary to provide service. • No charge may be imposed for a service unless that service is actually used or immediately available to the owner of the property.
• Revenues derived from the charge shall not be used for any other purpose other than that for which

Page 2049 of 2438 ends

the charge was imposed.
• Fairness in apportionment of total costs of service amongst ratepayer classes to avoid subsidization within the rates.

2. Reflects EUs adopted fiscal policies for economic reserves:
• Water and wastewater: rate stabilization funds equivalent to 180 days of operating expenses, emergency reserves equivalent to 90 days operating expenses, and system critical failure reserves equivalent to 1-2% of capital assets.
• Waste services: emergency reserves equivalent to 90 days of operating expenses.

3. Ensures EU can meet commitments made to bond investors for the water and wastewater utilities by meeting or exceeding a revenue coverage requirement of 1.2X (ratio of net revenues to expenses) as required by bond covenants. Meeting these commitments is critical to maintaining the City’s excellent bond rating.

The process to establish stable and consistent rates relies on long-term financial planning, fiscal discipline and sound fiscal policies. Even with an abundance of advanced planning and fiscal discipline, each utility continues to be subject to increases in significant regulatory, operational, and rehabilitation costs which cannot be controlled locally. General cost increases for all utilities include:
• Inflation: In the past year inflation has hovered around 2.9 percent. Inflation specifically for water, wastewater and waste services was 5.2 percent.
• Cost of City services: As an enterprise funded department, EU reimburses the General Fund for its proportionate share of administrative and support services such as for Human Resources, Finance, and the City Attorney.
• Regulatory requirements: Water, wastewater, and waste services utilities are highly regulated. On average, 20 percent of utility expenses are associated with regulatory compliance, over and above the basic utility function, which is also driven largely by regulatory mandates. These regulatory requirements and unfunded mandates are expensive and are generally associated with reducing carbon emissions, continued reduction of pollutants and increasing data reporting requirements. • General Liability and Worker’s Compensation: Between water, wastewater, and waste services utilities, these cost have escalated by over 320% since FY2019-20. In dollars, this reflects an over $3 million increase from about $980,000 in FY2019-20 to over $4 million in FY2025-26. This is a cost of doing business that protects the City against financial losses from third-party claims (e.g., property damage or injury) and to cover medical expenses and lost wages for employees injured on the job.

These risk management programs ensure legal compliance, operational continuity, and public trust.

The rates analysis concluded that adjustments to water, wastewater, and waste services utility rates are necessary to maintain current service levels while keeping the utilities fiscally sound. With the proposed rate adjustments, the City will maintain its position as one of the regional utility providers that provide the lowest overall costs and highest value.

Public Outreach
Consistent with City Council’s priority to provide information to the community on a timely basis, staff conducted public outreach through a number of different venues. In compliance with Proposition 218, a California law since 1996, notices were sent to all property owners on March 31, 2025. The notice outlines rate details and the process for protesting the proposed rate adjustments. Protest ballots could be mailed or hand-delivered to the City Clerk on or before the public hearing date, or in person at the public hearing

Page 2050 of 2438 ends

on May 21, 2025. At the close of the Public Hearing, the City Clerk will announce the total number of protest responses. If written protests against the proposed rate adjustments are presented by a majority of the owners of identified parcels, City Council cannot impose the adjustments.

Rehabilitation Costs
In 2003, the City Council adopted a financial policy to set aside funds for rehabilitation and replacement of aging utility infrastructure. EU has since set aside a portion of its utility revenues for infrastructure rehabilitation. Utility rehabilitation programs are based upon condition assessments of infrastructure assets and facilities based on the probability and consequence of asset failure. From this information, a prioritized rehabilitation and replacement program and a schedule of implementation is developed over a 10-to-20- year period of time. Setting aside funds as described provides the resources for the utilities to rehabilitate or replace expensive infrastructure assets, without incurring debt. This practice ultimately saves rate payers by avoiding interest costs and fees associated with bond financing.

In the period covered by the proposed rate adjustment, funds will be evaluated annually to ensure adequate rehabilitation fund balances. Rehabilitating aging pipes, equipment, solid waste containers, and other aspects of the waste services, water, and wastewater system is vital in order to maintain system reliability and regulatory compliance.

In addition to routine system maintenance and rehabilitation, over the next two years, water rehabilitation funds will pay for several projects including water tank improvements, reclaim basin rehabilitation and actuator, motor and pump replacements at the Water Treatment Plant, as well as water supply resiliency improvements. Rehabilitation funds in wastewater will fund the City’s share of the aeration basin replacement at the Dry Creek Wastewater Treatment Plant, sewer interceptor manhole repairs, fencing improvements, recycled water reliability pipeline improvements, among other projects.

Economic Reserves
Economic reserves are an essential part of the utilities’ operating procedures and ensure the continuation of services during revenue shortfalls, systems failures or other unforeseen circumstances. Staff recommend consistency with existing policies to ensure 90 days of operating expenses in emergency reserves and 180 days of operating expenses in rate stabilization for Water and Wastewater Funds. For waste services, the total for emergency reserves and rate stabilization funds is 90 days of annual operating expenses. Council approved these financial management policies as part of Item 7.10 on April 2, 2025 for FY2025-26. Without the recommended rate adjustments, all three utilities run the risk of falling below minimum reserve levels. EU’s financial management policy is included in this report as Attachment F. The policy reflects the need to supplement rate stabilization and economic reserve levels, which would:
• Improve assurance of adequate available funding in the event of a future drought or other event that results in increased expenses or reduced revenues.
• Protect the City’s credit rating.
• Address City Council direction to preclude the need for surcharges in any future water shortage conditions.
• Maintain consistency with industry standards for reserve fund target levels.

Debt Service Coverage
In addition to increased costs, the City is also obligated to meet debt service coverage related to long-term debt as part of a rate covenant made to bondholders. The current rate covenant for debt issued on water

Page 2051 of 2438 ends

and wastewater capacity improvement projects requires a minimum debt service coverage ratio of 1.20.

Although utility rates are not currently used for payment of debt service, utility revenues are used as security for repayment of debt. Connection fees (developer paid) are the primary funding source for capacity improvement projects and for the payment of debt service costs related thereto.

FISCAL IMPACT
The proposed rate adjustments will result in additional combined revenue over the next two years of approximately $5.3 million to the water utility, $5.3 million to the wastewater utility and $3.8 million to the waste services utility. All EU rate revenues are received in each respective utility operating fund.

ENVIRONMENTAL REVIEW
Approval of the proposed utility rates is considered statutorily exempt from CEQA (State CEQA Guidelines section 15273). The project involves the modification, of rates, by a public agency for the purpose of: (1) Meeting operating expenses, including employee wage rates and benefits; (2) Purchasing or leasing supplies, equipment, or materials; (3) Meeting financial reserve needs and requirements; and (4) Obtaining funds for capital projects, necessary to maintain service within existing service areas. No further CEQA action is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

1. Ensure a safe and healthy community

2. Remain fiscally responsible in a changing world

3. Enhance economic vitality

5. Support community engagement and advocacy
Respectfully Submitted,
Shane Whittington, Environmental Utilities Business Services Manager Sean Bigley, Environmental Utilities Director
ATTACHMENTS:

1. Water WW and RW Rate Study Report - Final 4.23.2025

2. Waste Services Rate Study Report

3. Public Outreach for 2025-26 rates proposal

4. Prop 218 Hearing Notice

5. EU Financial Management Policy 041415

6. Ordinance with redlines (5.12.25)
REVIEWERS:

Linda York, Environmental Utilities Department Created/Initiated - 4/30/2025 Devin Whittington, Environmental Utilities Department Approved - 4/30/2025 Sean Bigley, Environmental Utilities Department - All Approved - 5/1/2025 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 - 5/12/2025

Page 2052 of 2438 ends

Dominick Casey, City Manager Department - City Manager Approved - 5/12/2025 Katrina Six, City Clerk Department Final Approval - 5/13/2025

Page 2053 of 2438 ends

CITY OF ROSEVILLE, CA
FY 2025 Water,
Wastewater, and
Recycled Water Rate
Study
April 22, 2025

Page 2054 of 2438 ends

THIS PAGE INTENTIONALLY LEFT BLANK

Page 2055 of 2438 ends

28185 Madison Avenue
Suite A, #9
Murrieta, CA 92562
Phone 951.698.0145 www.raftelis.com
445 S Figueroa Street, Suite 2270, Los Angeles, CA 90071 www.raftelis.com
April 22, 2025
Mr. Shane Whittington
Business Services Manager
City of Roseville
2005 Hilltop Circle
Roseville, CA 95747
Subject: 2025 Water, Wastewater, and Recycled Water Rate Study Report Dear Mr. Whittington,
Raftelis is pleased to provide this report on the 2025 Water, Wastewater, and Recycled Water Rate Study prepared for the City of Roseville (City). The study's overarching goal was to develop proposed FY 2026 and FY 2027 water, wastewater, and recycled water rates for the City’s utilities that are compliant with California Proposition 218 and industry standard cost of service principles. As part of the study, 5-year financial plans and projected rates were also developed for the City’s water and wastewater utilities based on expected cost increases.

It has been a pleasure working with you and we would like to thank Mr. Joseph Barrow, Ms. Linda York, and Ms. Archana Wagley for the support provided to Raftelis during this study.

Sincerely,
RAFTELIS.

John Wright Summer Simpson
Senior Manager Associate Consultant

Page 2056 of 2438 ends

445 S Figueroa Street, Suite 2270, Los Angeles, CA 90071 www.raftelis.com

THIS PAGE INTENTIONALLY LEFT BLANK

Page 2057 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study Contents

1. Executive Summary ................................................................... 12

1.1. Study Objectives .........................................................................................................12

1.2. Water Utility Rate Study Results................................................................................12

1.3. Wastewater Utility Rate Study Results......................................................................14

1.4. Recycled Water Rate Study Results..........................................................................14

2. Legal Requirements and Rate-Setting Methodology................. 16

2.1.1. California Constitution - Article XIII D, Section 6 (Proposition 218)................................ 16

3. Water Rate Study ....................................................................... 18

3.1. Water System Overview..............................................................................................18

4. Water Financial Plan .................................................................. 19

4.1. Existing Water Rates ..................................................................................................19

4.2. Assumptions ...............................................................................................................20

4.2.1. Inflationary Assumptions ............................................................................................... 20

4.2.2. Water Customer Account and Usage Assumptions ....................................................... 20

4.3. Revenues .....................................................................................................................21

4.4. Operations and Maintenance Expenses....................................................................23

4.5. Capital Improvement Plan ..........................................................................................24

4.6. Financial Policies ........................................................................................................24

4.6.1. Reserve Policies ........................................................................................................... 24

4.7. Status Quo Financial Plan..........................................................................................25

4.8. Proposed Financial Plan.............................................................................................26

5. Water Cost of Service ................................................................ 29

5.1. Process and Approach ...............................................................................................29

5.2. Revenue Requirement ................................................................................................29

5.3. O&M Allocation ...........................................................................................................31

5.4. Units of Service...........................................................................................................32

5.4.1. Equivalent Meters ......................................................................................................... 32

5.4.2. Projected Water Usage ................................................................................................. 33

5.5. Unit Cost Development...............................................................................................34

5.5.1. Account Services Component ....................................................................................... 34

Page 2058 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study

5.5.2. Meter Capacity Component........................................................................................... 34

5.5.3. Conveyance Component............................................................................................... 35

5.6. Rate Structure Design.................................................................................................36

5.6.1. Fixed Component.......................................................................................................... 36

5.6.2. Variable Component...................................................................................................... 36

5.7. Proposed COS Rates ..................................................................................................37

5.7.1. Metered Rates............................................................................................................... 37

5.7.2. Non-Metered Rates....................................................................................................... 37

5.7.3. FY 2026 – FY 2030 Rate Projections ............................................................................ 37

6. Wastewater Rate Study ............................................................. 39

6.1. Wastewater System Overview....................................................................................39

7. Wastewater Financial Plan ........................................................ 40

7.1. Existing Wastewater Rates.........................................................................................40

7.2. Assumptions ...............................................................................................................40

7.2.1. Inflationary Assumptions ............................................................................................... 40

7.2.2. Wastewater Account and Usage Assumptions .............................................................. 40

7.3. Revenues .....................................................................................................................41

7.4. Operations and Maintenance Expenses....................................................................43

7.5. Capital Improvement Plan ..........................................................................................44

7.6. Financial Policies ........................................................................................................44

7.6.1. Reserve Policies ........................................................................................................... 44

7.7. Status Quo Financial Plan..........................................................................................45

7.8. Proposed Financial Plan.............................................................................................45

8. Wastewater Cost of Service ...................................................... 48

8.1. Process and Approach ...............................................................................................48

8.2. Revenue Requirement ................................................................................................48

8.3. O&M Allocation ...........................................................................................................49

8.4. Units Cost Development.............................................................................................51

8.4.1. Account Services Component ....................................................................................... 51

8.4.2. Flow Fixed Component ................................................................................................. 51

8.4.3. Flow Variable Component ............................................................................................. 51

8.5. Rate Structure Design.................................................................................................52

8.5.1. Fixed Component.......................................................................................................... 52

Page 2059 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study

8.5.2. Variable Component...................................................................................................... 52

8.6. Proposed COS Rates ..................................................................................................52

8.6.1. Flat Rates...................................................................................................................... 52

8.6.2. FY 2026 – FY 2030 Rate Projections ............................................................................ 53

9. Recycled Water Rates................................................................ 54

9.1. Recycled Water System Overview.............................................................................54

9.2. Proposed Recycled Water Rates ...............................................................................54

Page 2060 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study Tables
Table 1-1: Water Utility Summary Financial Plan (in Millions) ................................................................ 12 Table 1-2: Proposed Meter Service Charge ($/Month)........................................................................... 13 Table 1-3: Proposed Quantity Charge ($/Cubic Foot) ............................................................................ 13 Table 1-4: Non-Metered Water Customer ($/Month) .............................................................................. 13 Table 1-5: Wastewater Utility Summary Financial Plan (in Millions) ....................................................... 14 Table 1-6: Proposed Wastewater Rates................................................................................................. 14 Table 1-7: Proposed Recycled Water Meter Service Charge ($/Month) ................................................. 15 Table 1-8: Proposed Recycled Water Quantity Charge ($/Cubic Foot)................................................... 15 Table 4-1: Existing Monthly Meter Service Charge................................................................................. 19 Table 4-2: Existing Volumetric Rates per Cubic Foot ............................................................................. 19 Table 4-3: Non-Metered Flat Service Charge......................................................................................... 19 Table 4-4: Expense and Revenue Escalation Assumptions ................................................................... 20 Table 4-5: Projected Number of Water Meters ....................................................................................... 20 Table 4-6: Number of Non-Metered Accounts ........................................................................................ 21 Table 4-7: Projected Water Usage in Million Cubic Feet by Customer Class and Accounts ................... 21 Table 4-8: Projected Operating Revenues Under Existing Water Rates (in Millions).............................. 22 Table 4-9: Projected Other Revenues and Capacity/Connection Fee Revenues (in Millions)................. 22 Table 4-10: Revenue Summary (in Millions)........................................................................................... 22 Table 4-11: Projected O&M Expenses (in Millions) ................................................................................ 23 Table 4-12: Projected Capital Improvement Plan (in Millions) ................................................................ 24 Table 4-13: Proposed Financial Plan (in Millions)................................................................................... 27 Table 5-1: FY 2026 Revenue Requirement (in Millions) ......................................................................... 30 Table 5-2: FY 2026 O&M Cost Allocation (%) ........................................................................................ 31 Table 5-3: FY 2026 O&M Cost Allocation (in Millions)............................................................................ 32 Table 5-4: O&M Cost Allocation to Cost Component.............................................................................. 32 Table 5-5: Equivalent Meter Units (FY 2026) ......................................................................................... 33 Table 5-6: Projected Water Usage in Million Cubic Feet by Customer Class and Accounts ................... 34 Table 5-7: Projected Non-Metered Usage (FY 2026) ............................................................................. 34 Table 5-8: Customer Service Unit Cost Development ............................................................................ 34 Table 5-9: Meter Capacity Unit Cost Development................................................................................. 35 Table 5-10: Conveyance Unit Cost Development................................................................................... 35 Table 5-11: Summary of Fixed Components.......................................................................................... 36 Table 5-12: Summary of Variable Components...................................................................................... 36 Table 5-13: Proposed FY 2026 Meter Service Charge ($/Month)........................................................... 37

Page 2061 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study Table 5-14: Proposed FY 2026 Quantity Charge ($/Cubic Foot) ............................................................ 37 Table 5-15: Proposed FY 2026 Non-Metered Flat Service Charge ........................................................ 37 Table 5-16: Proposed Meter Service Charge ($/Month) ......................................................................... 38 Table 5-17: Proposed Quantity Charge ($/Cubic Foot) .......................................................................... 38 Table 5-18: Proposed Meter Service Charge ($/Month) ......................................................................... 38 Table 7-1: Existing Monthly Fixed Charges ($/Month)............................................................................ 40 Table 7-2: Existing Commercial Commodity Rate ($/Cubic Foot)........................................................... 40 Table 7-3: Expense and Revenue Escalation Assumptions ................................................................... 40 Table 7-4: Number of Wastewater Accounts by Customer Class (FY 2024)........................................... 41 Table 7-5: Number of Wastewater Accounts.......................................................................................... 41 Table 7-6: Projected Wastewater Usage in Million Cubic Feet ............................................................... 41 Table 7-7: Projected Operating Revenues Under Existing Wastewater Rates (in Millions)..................... 41 Table 7-8: Projected Other Revenues and Capacity/Connection Fee Revenues (in Millions)................. 42 Table 7-9: Revenue Summary ............................................................................................................... 42 Table 7-10: Projected O&M Expenses (in Millions) ................................................................................ 43 Table 7-11: Projected Capital Improvement Plan (in Millions) ................................................................ 44 Table 7-12: Proposed Financial Plan (in Millions)................................................................................... 46 Table 8-1: FY 2026 Revenue Requirement (in Millions) ......................................................................... 49 Table 8-2: FY 2026 O&M Cost Allocation (%) ........................................................................................ 50 Table 8-3: FY 2026 O&M Cost Allocation (In Millions)............................................................................ 50 Table 8-4: O&M Cost Allocation to Cost Component (in Millions)........................................................... 51 Table 8-5:Account Services Unit Cost Development .............................................................................. 51 Table 8-6: Flow Fixed Unit Cost Development ....................................................................................... 51 Table 8-7: Flow Fixed Unit Cost Development ....................................................................................... 52 Table 8-8: Summary of Fixed Components............................................................................................ 52 Table 8-9: Summary of Variable Components ($/Cubic Foot) ................................................................ 52 Table 8-10: Proposed FY 2026 Flat Charge........................................................................................... 52 Table 8-11: Proposed FY 2026 Quantity Charge ................................................................................... 53 Table 8-12: Proposed Wastewater Rates............................................................................................... 53 Table 9-1: Projected FY 2026 Recycled Water Demand and Customer Accounts.................................. 54 Table 9-2: Proposed Recycled Water Meter Service Charge ($/Month) ................................................. 55 Table 9-3: Proposed Recycled Water Quantity Charge ($/Cubic Foot)................................................... 55

Page 2062 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study Figures
Figure 4-1: FY 2025 Revenue Composition ........................................................................................... 23 Figure 4-2: Water CIP Projects .............................................................................................................. 24 Figure 4-3: Total Fund Balance Under Status Quo and Proposed Financial Plan................................... 26 Figure 4-4: Proposed Financial Plan ...................................................................................................... 28 Figure 7-1: FY 2025 Revenue Composition ........................................................................................... 43 Figure 7-2: Wastewater CIP Projects ..................................................................................................... 44 Figure 7-3: Total Fund Balance Under Status Quo and Proposed Financial Plan................................... 45 Figure 7-4: Proposed Operating Financial Plan...................................................................................... 47

Page 2063 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study

THIS PAGE INTENTIONALLY LEFT BLANK

Page 2064 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 12

1. Executive Summary

1.1. Study Objectives
The City of Roseville (City) engaged Raftelis in 2024 to conduct a rate study to establish proposed water, wastewater, and recycled rates compliant with California Proposition 218 and consistent with industry standard cost of service (COS) principles. The major objectives of the study include the following:

Develop a five-year financial plan for the period FY 2026 - FY 2030 Review and, if necessary, make recommendations to revise the City’s current water, wastewater, and recycled water rate structures
Complete a COS analysis to equitably allocate costs to customer classes and rate components Propose fair and equitable rates for FY 2026 and FY 2027 that will be reflected in the City’s Proposition 218 notice
Develop a five-year rate projection for the period FY 2026-FY 2027

1.2. Water Utility Rate Study Results
The water utility serving the City of Roseville incurs all necessary costs to provide customers with potable water service. This includes the acquisition and treatment of water supplies and the storage, pumping, transmission and distribution of treated water. If current water rates remain unchanged, rate revenues are projected to be inadequate to meet the utility's needs during the period FY 2026 - FY 2030. For this reason, annual increases in water rate revenues will be required. Table 1-1 shows a projected summary financial plan for the City’s water utility.

Table 1-1: Water Utility Summary Financial Plan (in Millions) Line Description FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Required % Increase in Rate Revenues 4.0% 4.0% 7.5% 7.5% 7.5% 2 3 Total Rate Revenues $45.41 $47.45 $51.10 $54.91 $58.86 4 Other Operating Revenues $0.85 $0.85 $0.85 $0.85 $0.85 5 Total Revenues $46.26 $48.30 $51.95 $55.76 $59.71
6 7 O&M Expenses $40.12 $42.28 $44.21 $45.59 $47.52
8 Net Cash Flow From Operations $6.14 $6.02 $7.74 $10.17 $12.19 9 10 Cash Reserves
11 Beginning Balance $72.17 $57.96 $60.40 $59.32 $56.43 12 Sources of Funds $7.43 $7.19 $8.92 $11.31 $13.32
13 Rehabilitation Fund Capital Expenditures ($21.65) ($4.74) ($10.01) ($14.20) ($12.92) 14 Ending Balance $57.96 $60.41 $59.31 $56.43 $56.82
15 16 Target Cash Reserve $40.67 $42.61 $44.39 $45.75 $47.55 16 Variance from Target $17.29 $17.80 $14.92 $10.68 $9.27

Page 2065 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 13
No change is recommended for the City’s water rate structure. Table 1-2 shows proposed monthly meter service charges for the period FY 2026 - FY 2030. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice.

Table 1-2: Proposed Meter Service Charge ($/Month)
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
3/4” $30.82 $31.63 $32.90 $35.36 $38.01 $40.87
1” $47.57 $49.47 $51.45 $55.31 $59.46 $63.91

1.5” $89.44 $94.07 $97.83 $105.17 $113.06 $121.54
2” $139.70 $147.59 $153.49 $165.01 $177.38 $190.68
3” $298.82 $317.07 $329.75 $354.48 $381.07 $409.65
4” $533.31 $566.83 $589.50 $633.72 $681.24 $732.34
6” $1,094.41 $1,164.47 $1,211.05 $1,301.88 $1,399.52 $1,504.48 8” $2,350.61 $2,502.47 $2,602.57 $2,797.76 $3,007.59 $3,233.16 10” $3,523.07 $3,751.27 $3,901.32 $4,193.92 $4,508.46 $4,846.60 Table 1-3 shows the proposed quantity charges for the period FY 2026 - FY 2030. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice on a $/cubic foot basis.

Table 1-3: Proposed Quantity Charge ($/Cubic Foot)
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
All Metered Usage $0.0166 $0.0174 $0.0181 $0.0195 $0.0209 $0.0225 Table 1-4 shows proposed monthly flat charges for non-metered water customers for the period FY 2026 - FY 2030. The FY 2026 and FY 2027 rates will be reflected in the City’s Proposition 218 notice.

Table 1-4: Non-Metered Water Customer ($/Month)
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed
FY 2029
Proposed
FY 2030
Single-family lots up to 4,900 ft
2 $50.93 $52.95 $55.07 $59.20 $63.64 $68.41
Single-family lots 4,901 to 8,900 ft
2 $55.19 $56.79 $59.06 $63.49 $68.25 $73.37
Single-family lots 8,901 to 12,000 ft
2 $62.73 $66.39 $69.05 $74.22 $79.79 $85.78
Single-family lots 12,001 to 15,000 ft
2 $69.22 $73.59 $76.53 $82.27 $88.44 $95.08
Other Non-Metered Customer 11 $43.64 $47.68 $49.59 $53.30 $57.30 $61.60 Other Non-Metered Customer 22 $26.97 $27.67 $28.78 $30.94 $33.26 $35.75 1 This rate is calculated for the purpose of establishing revenue requirements and allocating costs. The City has a separate process calculating this rate outlined in Chapter 14.04.100(D) of the Roseville Municipal Code.

Consequently, the actual amount administered may vary, but is still cost justified. 2 This rate is calculated for the purpose of establishing revenue requirements and allocating costs. The City has a separate process calculating this rate outlined in Chapter 14.04.100(D) of the Roseville Municipal Code.

Consequently, the actual amount administered may vary, but is still cost justified.

Page 2066 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 14

1.3. Wastewater Utility Rate Study Results
The wastewater utility serving the City of Roseville incurs all necessary costs to provide customers with wastewater collection service. If current wastewater rates remain unchanged, rate revenues are projected to be inadequate to meet the utility's needs during the period FY 2026 - FY 2030.

Table 1-5 shows a projected summary financial plan for the City’s wastewater utility.

Table 1-5: Wastewater Utility Summary Financial Plan (in Millions) Line Description FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Required % Increase in Rate Revenues 3.5% 4.0% 2.0% 2.0% 2.0% 2 3 Total Rate Revenues $48.63 $50.99 $52.45 $53.95 $55.49 4 Other Operating Revenues $15.81 $17.82 $17.82 $17.82 $17.82 5 Total Revenues $64.44 $68.81 $70.27 $71.77 $73.31
6 7 O&M Expenses $53.20 $55.61 $58.23 $59.71 $61.46
8 Net Cash Flow From Operations $11.25 $13.20 $12.04 $12.06 $11.85 9 10 Cash Reserves
11 Beginning Balance $82.61 $86.01 $78.56 $66.88 $52.68 12 Sources of Funds $12.93 $14.74 $13.35 $13.09 $12.92
13 Rehabilitation Fund Capital Expenditures ($9.53) ($22.19) ($25.03) ($27.29) ($11.08) 14 Ending Balance $86.01 $78.56 $66.88 $52.68 $54.52
15 16 Target Cash Reserve $46.73 $48.75 $50.92 $52.25 $53.78 17 Variance from Target $39.28 $29.81 $15.96 $0.43 $0.75 No change is recommended for the City’s wastewater rate structure. Table 1-6 shows the proposed monthly per sewer unit charge for the period FY 2026 - FY 2030. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice. In Proposition 218 notice, the Commercial Customer Commodity Rate will be expressed on a $/cubic foot basis.

Table 1-6: Proposed Wastewater Rates
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed
FY 2029
Proposed
FY 2030
Single Family Residential ($/Month) $53.45 $55.13 $57.34 $58.48 $59.65 $60.84 Commercial – Flat Rate ($/Month) $53.45 $55.13 $57.34 $58.48 $59.65 $60.84 Commercial – Metered ($/Cubic Foot)3 $0.04978 $0.05288 $0.05500 $0.05610 $0.05723 $0.05838

1.4. Recycled Water Rate Study Results
A formal financial plan and COS analysis were not completed for recycled water service. The costs incurred to provide recycled water service are included in the wastewater revenue requirement. The revenue earned from recycled water sales offsets the wastewater revenue requirement. 3 Commercial commodity rates are administered to relevant metered customers for associated sewer consumption above 560 cubic feet of potable water usage. This is consistent with Chapter 14.16.200 of the Roseville Municipal Code.

Page 2067 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 15
No change is recommended for the recycled water rate structure. In FY 2026 and FY 2027, recycled water monthly meter charges will continue to be set at 90% of the potable water monthly meter service charge. The recycled water commodity charge will continue to be set at 64.5% of the potable water commodity rate. Maintaining reasonable recycled water rates achieves the following objectives:
• It enhances the potential for increased recycled water market penetration over the long term • It reduces the long-term water supply acquisition and infrastructure costs the City must incur to provide potable water service
• It is fully aligned with the State of California initiatives designed to reduce long-term water demand
Table 1-7 shows proposed recycled water monthly meter service charges for the period FY 2026 - FY 2030. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice.

Table 1-7: Proposed Recycled Water Meter Service Charge ($/Month) Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
3/4” $27.74 $28.47 $29.61 $31.83 $34.21 $36.78
1” $42.82 $44.52 $46.31 $49.78 $53.51 $57.52

1.5” $80.50 $84.66 $88.05 $94.65 $101.75 $109.38
2” $125.73 $132.83 $138.14 $148.51 $159.64 $171.62
3” $268.94 $285.36 $296.78 $319.04 $342.96 $368.69
4” $479.98 $510.15 $530.55 $570.34 $613.12 $659.10
6” $984.97 $1,048.02 $1,089.95 $1,171.69 $1,259.57 $1,354.03 8” $2,115.55 $2,252.22 $2,342.31 $2,517.99 $2,706.83 $2,909.85 10” $3,170.77 $3,376.14 $3,511.19 $3,774.53 $4,057.62 $4,361.94 Table 1-8 shows proposed quantity charges for the period FY 2026 - FY 2030. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice on a $/cubic foot basis.

Table 1-8: Proposed Recycled Water Quantity Charge ($/Cubic Foot) Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
All Usage $0.0107 $0.0112 $0.0117 $0.0125 $0.0135 $0.0145

Page 2068 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 16

2. Legal Requirements and RateSetting Methodology
This water rate study was conducted using industry-standard principles discussed in the American Water Works Association publication Manual of Water Supply Practices M1, Principles of Water Rates, Fees, and Charges, Sixth Edition (AWWA Manual M1). The wastewater rate study was conducted using industry-standard principles discussed by the Water Environment Federation publication Manual of Practice, No. 27, Financing and Charges for Wastewater Systems (WEF Manual 27). The general principles of rate structure design and the objectives of the Study are described below.

According to the AWWA M1 Manual, the first step in the ratemaking process is to determine the adequate and appropriate level of funding for a given utility. This is referred to as determining the “revenue requirement.” This analysis considers the short-term and long-term service objectives of the utility over a given planning horizon, including capital facilities, system operations and maintenance, and financial reserve policies, to determine the adequacy of a utility’s existing rates to recover its costs. Several factors may affect these projections, including the number of customers served, water-use trends, unexpected revenue surplus/shortfall, weather, conservation, use restrictions, inflation, interest rates, capital finance needs, and other changes in operating and economic conditions.

After determining a utility’s revenue requirements, the next step is to determine the COS. Utilizing a public agency’s approved budget, financial reports, operating data, and capital improvement plans, a COS study generally categorizes the operating system costs by function. Asset costs are similarly functionalized to determine the COS of the capital expenditures.

After the revenue requirement is properly categorized by function, these “functionalized costs” are allocated first to cost causation components, and then to the customer classes or specific customer charges. Rate design is the final part of the rate-making process and uses the revenue requirement and COS analysis to determine appropriate rates for each customer class or specific customer charge.

2.1.1. California Constitution - Article XIII D, Section 6 (Proposition 218)
Proposition 218, reflected in the California Constitution as Article XIII D, was enacted in 1996 to ensure that rates and fees are reasonable and proportional to the cost of providing service. The principal requirements, as they relate to public water and wastewater services, are as follows:
• A property-related charge (such as water or wastewater rates) imposed by a public agency on a parcel shall not exceed the costs required to provide the property-related service. • Revenues derived from the charge shall not be used for any purpose other than that for which the charge was imposed.
• The amount of the charge imposed upon any parcel shall not exceed the proportional COS attributable to the parcel.

Page 2069 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 17
• No charge may be imposed for a service unless that service is used or immediately available to the owner of the property.
• A written notice of the proposed charge shall be mailed to the record owner of each parcel at least 45 days prior to the public hearing when the agency considers all written protests against the charge.

As stated in AWWA Manual M1, “rates and charges should be recovered from classes of customers in proportion to the cost of serving those customers.” Raftelis follows industry standard rate setting methodologies set forth by the AWWA Manual M1 and WEF Manual 27 to comply with the intent of Proposition 218 and create water and wastewater rates that do not exceed the proportionate cost of providing water and wastewater services on a parcel basis.

Page 2070 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 18

3. Water Rate Study

3.1. Water System Overview
Water Supply
The City obtains its surface water from Folsom Lake through wholesale purchases primarily from the United States Bureau of Reclamation (USBR) and an additional water contract with the Placer County Water Agency (PCWA). Depending on annual availability, the City has the rights to up to 32,000-acre feet (AF) of raw surface water from the USBR’s Central Valley Project and up to 30,000 AF of raw surface water from the PCWA.

In addition to its surface water supplies, the City also operates 7 groundwater wells, which have a combined capacity of approximately 18,700-acre feet per year (AF/yr) or 16.7 MGD.

Water Treatment Facilities
The City’s single water treatment plant (WTP) has a capacity of 100 MGD. There are no plans to expand the WTP as it is sized just above the pumping capacity of the Folsom Dam pump station.

The WTP is a conventional treatment plant. The treatment processes include flocculation and sedimentation, clarification, filtration, and disinfection.

Storage Facilities
The City currently utilizes 8 potable water storage tanks, which are critical for maintaining water supply and system pressure during typical demand fluctuations, peak demand fluctuations, and emergency demands. The eight water storage tanks have a total nominal capacity of 44 million gallons (MG).

Distribution System
The City maintains a distribution network consisting of approximately 700 miles of pressure pipe ranging from 4 inch to 72 inches in diameter. The network of pipes delivers potable water from the WTP to the City’s customers to meet water demands during average day, maximum day, and peak hour conditions.

Page 2071 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 19

4. Water Financial Plan
Section 4 details the development of the five-year financial plan for the City’s water utility. This includes the determination of annual revenues required from water rates based on annual cash flow projections. Assumptions and inputs related to projected revenues, operating expenses, and capital expenditures are outlined in the following subsections.

4.1. Existing Water Rates
Currently, City customers, that are metered, pay a monthly fixed charge that is based on meter size.

Table 4-1 below shows the City’s existing monthly rates for metered customers.

Table 4-1: Existing Monthly Meter Service Charge
Meter Size Charge
3/4” $30.82
1” $47.57

1.5” $89.44
2” $139.70
3” $298.82
4” $533.31
6” $1,094.41
8” $2,350.61
10” $3,523.07
Metered customers also pay a quantity rate per cubic foot of water usage. Table 4-2 below is the City’s existing quantity rate for all metered customers.

Table 4-2: Existing Volumetric Rates per Cubic Foot
Customer Class Rate
All Metered Usage $0.0166
Non-metered water customers pay a monthly flat charge determined by the non-metered class they fall into. Table 4-3 shows the City’s existing non-metered flat charge.

Table 4-3: Non-Metered Flat Service Charge
Customer Class Rate
Single-family lots up to 4,900 ft2 $50.93
Single-family lots 4,901 to 8,900 ft2 $55.19
Single-family lots 8,901 to 12,000 ft2 $62.73
Single-family lots 12,001 to 15,000 ft2 $69.22
Other Non-Metered Customer 1 $43.64
Other Non-Metered Customer 2 $26.97

Page 2072 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 20

4.2. Assumptions
Various assumptions were used to project future revenues and expenses as part of the financial planning process. They can be divided into two major groups: assumptions related to economic factors, such as inflation, capital costs, and interest rates, and core business assumptions, such as water sale projections.

4.2.1. Inflationary Assumptions
The inflationary assumptions are summarized in Table 4-4. General inflation reflects longer-term CPI average inflation. The City provided inflated capital costs by year, so an additional inflation factor was not included.

Table 4-4: Expense and Revenue Escalation Assumptions
Inflation FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
General 2.0% 2.0% 2.0% 2.0% 2.0%
Salaries & Benefits 3.0% 3.0% 3.0% 3.0% 3.0%
Utilities 3.0% 3.0% 3.0% 3.0% 3.0%
Reimbursed Cost 3.0% 3.0% 3.0% 3.0% 3.0%
Admin Salaries & Benefits 3.0% 3.0% 3.0% 3.0% 3.0%
Non-Rate Revenues 2.0% 2.0% 2.0% 2.0% 2.0%
Reserve Interest Rate 2.0% 2.0% 2.0% 2.0% 2.0%

4.2.2. Water Customer Account and Usage Assumptions
Based on the FY 2024 billing data, the City has a total of 49,222 metered water customers (shown below in Table 4-5) and 389 non-metered customers (shown below in Table 4-6).

The City projects a 1.0% increase in residential and commercial metered accounts each year from FY2025 to FY2030, the City does not project any new growth for its non-metered customers. Based on FY 2024 meter counts and assumed growth, Raftelis projected the number of water meters by fixed charge type (shown below in Table 4-5).

Table 4-5: Projected Number of Water Meters
Meter Size FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Residential
3/4” 35,806 36,164 36,526 36,891 37,260 37,632 38,009
1” 11,301 11,414 11,528 11,643 11,760 11,877 11,996

1.5” 1 1 1 1 1 1 1
2” 0 0 0 0 0 0 0
3” 0 0 0 0 0 0 0
4” 0 0 0 0 0 0 0
6” 0 0 0 0 0 0 0
8” 0 0 0 0 0 0 0
10” 0 0 0 0 0 0 0
Total 47,108 47,579 48,055 48,535 49,021 49,511 50,006
Commercial
3/4” 327 330 334 337 340 344 347
1” 361 365 368 372 376 379 383

1.5” 404 408 412 416 420 425 429
2” 779 787 795 803 811 819 827

Page 2073 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 21
3” 121 122 123 125 126 127 128
4” 80 81 82 82 83 84 85
6” 30 30 31 31 31 32 32
8” 8 8 8 8 8 8 8
10” 4 4 4 4 4 4 4
Total 2,114 2,135 2,156 2,178 2,200 2,222 2,244
Table 4-6: Number of Non-Metered Accounts
Class FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Single-Family Lots up to 4,900 ft2 54 54 54 54 54 54 54 Single-Family Lots 4,901 to 8,900 ft2 14 14 14 14 14 14 14 Single-Family Lots 8,901 to 12,000 ft2 1 1 1 1 1 1 1
Single-Family Lots 12,000 to 15,000 ft2 1 1 1 1 1 1 1
Other Non-Metered Customer 1 88 88 88 88 88 88 88
Other Non-Metered Customer 2 231 231 231 231 231 231 231 Projected water usage is based on two main factors: customer account growth rates and the change in water demand on a per account basis. As discussed above, account growth for all metered customers is projected to be 1.0% from FY 2025 through FY 2030. For commercial customers, water demand is projected using a factor of 100% each year (i.e., there is no projected change in commercial water demand on a per account basis). However, for single-family residential customers, per account water demand is projected to decrease by 1.0% starting in FY 2026 through FY 2030.

The reflects an expected continuing downward trend in residential consumption due to the natural replacement of low efficiency plumbing fixtures and increasingly stringent State of California water conservation requirements.

These assumptions are incorporated into the demand forecast shown below in Table 4-7. FY 2025 estimated demand is based on actual usage in FY 2024.

Table 4-7: Projected Water Usage in Million Cubic Feet by Customer Class and Accounts Customer Type FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Single-Family Residential 707.45 707.38 700.17 685.95 665.1 638.16 Commercial 464.79 469.44 474.14 478.88 483.67 488.5
Total 1,172.24 1,176.82 1,174.31 1,164.83 1,148.77 1,126.66

4.3. Revenues
The City’s water revenues consist of rate revenues (i.e. fixed and variable revenue), non-rate revenue (such as new meter installation, backflow repair and testing, etc.), and capacity/connection fee revenue. Projected water rate revenues under existing rates are calculated by multiplying current rates (from Table 4-1, Table 4-2, and Table 4-3) by the corresponding units of service (from Table 4-5, Table 4-6 and Table 4-7) Projecting water rate revenues under existing rates is necessary to evaluate the City’s projected baseline financial position in the absence of any proposed rate increases. Note that the City uses a pro-rated amount when initially implementing new rates. This is shown in Table 4-8 below.

Page 2074 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 22
Table 4-8: Projected Operating Revenues Under Existing Water Rates (in Millions) Rate Revenues FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Fixed Charges:

Metered Accounts
(Single-Family & Commercial) $23.73 $23.97 $24.21 $24.45 $24.69 $24.94 Non-Metered Accounts $0.16 $0.16 $0.16 $0.16 $0.16 $0.16 Quantity Charges:

Single-Family Residential $11.72 $11.74 $11.62 $11.39 $11.04 $10.59 Commercial $7.70 $7.79 $7.87 $7.95 $8.03 $8.11
Total $43.31 $43.67 $43.87 $43.95 $43.93 $43.81
Table 4-9 shows a summary of non-rate revenues and capacity/connection fee revenue. The majority of non-rate revenues were projected based on FY 2026 budgeted amounts held constant through FY 2030. However, interest revenues were calculated by averaging the beginning balance and the ending cash reserve before interest, this number is then multiplied by a reserve interest rate of 2.0%. Capacity/connection fee revenues were calculated by taking the estimated incremental annual change in equivalent dwelling units (EDUs) and multiplying by the City’s current water capacity/connection fee. Capacity/connection fee revenues do not lower the water utility revenue requirement from rates. Instead, they are used to offset capital expenditures made in the City’s fund for capacity related construction.

Table 4-9: Projected Other Revenues and Capacity/Connection Fee Revenues (in Millions)
Description FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Non-Rate Revenues
Plan Check / Inspection Fees $0.00 $0.01 $0.01 $0.01 $0.01 $0.01 Interest $0.34 $1.29 $1.17 $1.19 $1.15 $1.12
Installation Tap $0.04 $0.02 $0.02 $0.02 $0.02 $0.02
Backflow Repair and Test $0.04 $0.03 $0.03 $0.03 $0.03 $0.03 New Meter Installation $0.50 $0.51 $0.51 $0.51 $0.51 $0.51 State Bonds and Grants $0.080 $0.00 $0.00 $0.00 $0.00 $0.00 Other Revenue $0.39 $0.28 $0.28 $0.28 $0.28 $0.28
Subtotal $1.39 $2.14 $2.02 $2.03 $1.99 $1.97
Connection Fee Revenue $9.68 $9.78 $9.88 $9.97 $10.07 $10.18 Total $11.07 $11.91 $11.90 $12.01 $12.07 $12.14
Table 4-10 shows a revenue summary for the study period based on revenues shown previously in Table 4-8 and Table 4-9. Once again, rate revenues shown in this section reflect projected water rate revenues under existing rates in the absence of any rate increases over the study period.

Table 4-10: Revenue Summary (in Millions)
Revenues FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Rate Revenues $43.31 $43.67 $43.87 $43.95 $43.93 $43.81 Non-Rate Revenue $1.39 $2.14 $2.02 $2.03 $1.99 $1.97
Capacity/Connection
Fee Revenue $9.68 $9.78 $9.88 $9.97 $10.07 $10.07
Total $54.38 $55.58 $55.76 $55.96 $56.00 $55.95

Page 2075 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 23
Figure 4-1 shows FY 2025 revenues separated into fixed rate revenue, variable rate revenues, and all other revenues. In total, rate revenues make up 80% of total revenues.

Figure 4-1: FY 2025 Revenue Composition

4.4. Operations and Maintenance Expenses
The City’s FY 2026 forecasted budget was used as the baseline for projecting operations and maintenance (O&M) expenses. The expenses are then projected in the following years based on the escalation factors shown in Table 4-4. The projected O&M expenses are shown in Table 4-11. Each expense category includes detailed line-item expenditure with the appropriate escalation factor.

Table 4-11: Projected O&M Expenses (in Millions)
O&M Expenses FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Non-Classified $2.36 $2.43 $2.51 $2.58 $2.66
Retiree Payments $0.69 $0.71 $0.74 $0.76 $0.78
Water - Administration $2.81 $2.95 $3.10 $3.19 $3.28
Water Legislative and Regulatory
Services $0.86 $0.88 $0.91 $0.93 $1.15
Water Engineering and Hydrogeology
Services $1.53 $1.58 $1.62 $1.66 $1.70
Water Customer Service $1.39 $1.44 $1.49 $1.53 $1.58
Water Distribution $5.93 $6.21 $6.70 $6.92 $7.36
Cross Connection Control Program $0.87 $0.89 $1.07 $1.10 $1.13 Water Distribution System Operations $1.24 $1.42 $1.45 $1.49 $1.53 Water Distribution System Repair $1.74 $1.83 $2.03 $2.25 $2.37 Water Distribution Preventative
Maintenance $1.05 $1.08 $1.11 $1.14 $1.34
Water Treatment/Storage Plant $9.20 $9.69 $9.91 $9.98 $10.38 Water Quality $0.44 $0.46 $0.47 $0.48 $0.50
Water Advanced Metering Infrastructure $0.72 $0.73 $0.75 $0.78 $0.80 Water Efficiency $2.58 $2.83 $3.24 $3.31 $3.39
Water New Meter Purchase $0.56 $0.57 $0.58 $0.60 $0.61

Page 2076 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 24
Water Outreach $0.26 $0.27 $0.27 $0.28 $0.28
Water Customer Care - Admin $0.77 $0.83 $0.87 $0.90 $0.93 Water Customer Care - Field $0.25 $0.27 $0.27 $0.28 $0.29 Water Customer Care - Billing $0.53 $0.55 $0.57 $0.59 $0.62 Water Customer Care - Cust Serv $0.32 $0.33 $0.35 $0.36 $0.37 Water UEC $0.23 $0.24 $0.25 $0.26 $0.26
Water EU Admin $1.25 $1.25 $1.19 $1.37 $1.26
Water EU Tech Serv $1.89 $1.99 $2.06 $2.12 $2.19
Water EAM Support and Maintenance $0.08 $0.08 $0.09 $0.09 $0.09 Water Compliance $0.58 $0.76 $0.61 $0.63 $0.64
Total Expenditures $40.13 $42.28 $44.21 $45.59 $47.52

4.5. Capital Improvement Plan
The City has developed a capital improvement plan (CIP) to address ongoing water system needs each year throughout the study period. The total CIP costs for FY 2026 through FY 2030 seen in Table 4-12 and Figure 4-2. Inflated project costs were provided by the City, so no additional inflation was applied. The CIP is funded through rate revenues and reserve funds.

Table 4-12: Projected Capital Improvement Plan (in Millions) Description FY 2026 FY 2027 FY 2028 FY 2029 FYE 2030
Total Project Expenditures $21.65 $4.74 $10.01 $14.20 $12.92 Figure 4-2: Water CIP Projects

4.6. Financial Policies

4.6.1. Reserve Policies
The City maintains three separate reserves. The Operating Reserve is designed to mitigate the impact of fluctuations in O&M expenditures. The Rehabilitation Reserve is designed to provide adequate funding for capital improvements that repair and rehabilitate existing infrastructure without increasing the capacity to service growth. The Rate Stabilization Reserve is designed to mitigate the impact of revenue variances on the City’s financial condition.

Page 2077 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 25
As part of the study, Raftelis consolidated these reserves to provide greater transparency regarding the financial performance and position of the water utility. However, minimum reserve targets are still calculated on an individual basis and then added together to create a single consolidated target reserve. The current reserve targets are:

1. Operating Reserve
• Minimum Level: 90 days of annual O&M expenditures ($9.63 million in FY 2025)

2. Rate Stabilization Reserve
• Minimum Level: 180 days of the following year's O&M expenditures ($19.25 million in FY 2025)

3. Rehabilitation Reserve
• Minimum Level: 1% of replacement cost less depreciation of water assets ($10.27 million in FY 2025)

4.7. Status Quo Financial Plan
Raftelis and City staff first evaluated the City’s projected cash flow and cash reserve balances over the study period under a “status quo” financial plan before considering any rate revenue adjustments. The status quo financial plan illustrates what would occur in the absence of any water rate increases over the study period. Specifically, FY 2025 rates are assumed to remain unchanged over the study period under the status quo financial plan. Figure 4-3 compares the projected ending cash balance in each year over the study period under the status quo and with the proposed rate increases for all three reserves combined (Operating, Rehabilitation, and Rate Stabilization). Under the status quo financial plan, the City’s reserves are steadily drawn down over the five-year study period until the minimum reserve balance is no longer met in FY 2029 and FY 2030. This demonstrates the need for rate revenue increases over the study period to ensure that the City meets its minimum reserve balance as established by City policy.

Page 2078 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 26
Figure 4-3: Total Fund Balance Under Status Quo and Proposed Financial Plan

4.8. Proposed Financial Plan
The status quo financial plan demonstrates that the City must increase its revenues from water rates over the five-year study period to meet minimum reserve levels. Raftelis therefore, proposes annual revenue adjustments of 4% in FY 2026 and FY 2027, as well as 7.5% in FY 2028 through FY 2030 to ensure that the City maintains healthy reserve levels per City policy. The term “revenue adjustment” specifically refers to a percent increase in water rate revenues relative to the amount of water rate revenues that would be collected under the prior year’s rates. Note that revenue adjustments are used only to project total water rate revenues. Allocation of the total water rate revenue requirement across the various water charges is included in the COS analysis discussed in Section 5. City staff approved the recommendations of the proposed revenue adjustments each year.

Table 4-13 shows the proposed five-year financial plan in proforma format. Revenues and expenses were shown previously in Section 4. Rate revenue under existing rates is shown in Line 4, while Line 5 represents additional revenue resulting from the proposed revenue adjustments. Non-rate operating revenues in Line 8 include miscellaneous revenues from items such as plan check/inspection fees, installation tap, backflow repair and testing, and new meter installation.

Capital expenditure is subtracted from cash reserves as shown on Line 26. The ending cash reserve is now meeting targets in FY 2029 and FY 2030.

Page 2079 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 27
Table 4-13: Proposed Financial Plan (in Millions)
Line Description FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 1 Required % Increase in Rate Revenues 4.0% 4.0% 7.5% 7.5% 7.5% 2 3 REVENUES
4 Revenues from Current Rates $43.67 $43.87 $43.95 $43.93 $43.81 5 Revenue Adjustments $1.75 $3.58 $7.15 $10.98/ $15.06
6 Total Rate Revenue (Revenue Requirement) $45.41 $47.45 $51.10 $54.91 $58.86 7 8 Other Operating Revenue $0.85 $0.85 $0.85 $0.85 $0.85 9 TOTAL REVENUES $46.26 $48.29 $51.95 $55.76 $59.71
10 11 EXPENSES
12 O&M Expenses (including purchased water) $40.12 $42.28 $44.21 $45.59 $47.52 13 Existing Debt Service $0 $0 $0 $0 $0
14 TOTAL EXPENSES $40.12 $42.28 $44.21 $45.59 $47.52
15 16 Net Annual Cash Balance (before transfers) $6.15 $6.02 $7.74 $10.17 $12.20 17 18 CASH RESERVES
19 Beginning Cash Reserves $72.17 $57.96 $60.40 $59.32 $56.43 20 21 SOURCE OF FUNDS
22 Operating Net Income $6.15 $6.02 $7.74 $10.17 $12.20 23 Total Sources $6.15 $6.02 $7.74 $10.17 $12.20
24 25 USE OF FUNDS
26 Rehabilitation Fund Capital Expenditures $21.65 $4.74 $10.01 $14.20 $12.92 27 Total Uses $21.65 $4.74 $10.01 $14.20 $12.92
28 29 Net Cashflow ($15.50) $1.28 ($2.27) ($4.04) ($0.73) 30 31 Ending Cash Reserves (before Interest) $56.67 $59.23 $58.13 $55.28 $55.70 32 Interest Income $1.29 $1.17 $1.19 $1.15 $1.12
33 Ending Cash Reserves $57.96 $60.40 $59.32 $56.43 $56.82 34 35 Target Reserve
36 Operating Target $10.03 $10.57 $11.05 $11.40 $11.88
37 Rate Stabilization Target $20.06 $21.14 $22.11 $22.79 $23.76 38 Rehabilitation Target $10.58 $10.90 $11.23 $11.56 $11.91 39 Total Target Reserves $40.67 $42.61 $44.39 $45.75 $47.55 Figure 4-4 summarizes the tabular results from Table 4-13 in graphical format. Operating expenses are represented by stacked bars. Revenues under current rates are represented by the solid line, while revenues inclusive of the proposed revenue adjustments are represented by the dashed line. Figure 4-4 demonstrates that with no rate increases, the City’s operating expenses surpass the City’s operating revenues in FY 2029 and FY 2030.

Page 2080 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 28
Figure 4-4: Proposed Financial Plan

Page 2081 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 29

5. Water Cost of Service
Section 5 of the report provides a detailed description of the water COS analysis conducted for the City’s water system. The goal of a COS analysis is to allocate the overall revenue requirement to customer classes and specific rates and charges based on the proportionate demands placed on the system. The numbers shown in this section of the report are rounded. Therefore, hand calculations based on the numbers displayed, such as summing or multiplying, may not equal the exact results shown in this report.

5.1. Process and Approach
The first step in the COS analysis process is to determine the revenue requirement, which is based on the results of the financial plan and the proposed revenue adjustments. The framework and methodology utilized to develop the COS analysis and to apportion the revenue requirement to each customer class and tier is informed by the processes outlined in AWWA Manual M1.

COS analyses are tailored specifically to meet the unique needs of each water system. However, there are four distinct steps in every analysis to recover costs from customer classes in an accurate, equitable, and defensible manner:
• Cost components: Cost components are identified to allocate O&M expenses and capital assets by their function. Cost components for this study include account services, meter capacity, and conveyance
• Cost component allocation: The functionalized costs are then allocated to the cost components based on their burden on the system. The revenue requirement is allocated according to the cost components, resulting in the total revenue requirement for each cost component • Unit cost development: The revenue requirement for each cost component is divided by the appropriate units of service of each customer class and specific charge to determine the unit cost for each cost component
• Revenue requirement distribution: The unit cost is utilized to distribute the revenue requirement for each cost component to customer classes and specific charges based on their service units. The City’s customer classes include Metered (residential and commercial) and Non-Metered

5.2. Revenue Requirement
Table 5-1 shows the revenue requirement, which is equal to the total projected revenue required from rates for FY 2026 (also referred to as the test year or rate-setting year). The revenue requirements include O&M expenses, revenue offsets from other revenues, and adjustments for cash balance. The proposed revenue adjustments and rates accumulate the necessary funding for capital projects and allow fund balances to comply with minimum reserve requirements. The revenue requirement is calculated using the FY 2026 expenses (Lines 2-29). The revenue offset (Lines 31-37) includes the various miscellaneous, non-rate revenues that are applied as offsets to the revenue requirement. The cash balance adjustment (Line 42) is the operating net income before transfers.

The final revenue requirement (Line 45) is calculated as follows:

Page 2082 of 2438 ends

City of Roseville, CA / Water, Wastewater and Recycled Water Rate Study 2025 WATER RATE STUDY REPORT 30
Total revenue required from rates (Line 45) = Operating Costs (Line 29) - Revenue offsets (Line 37) + Adjustments (Line 43)
Table 5-1: FY 2026 Revenue Requirement (in Millions)
A
Line
B
Revenue Requirement Cost Component
C
Amount
1 Operating Costs
2 Purchased Water $3.15
3 Efficiency $2.58
4 Non-Classified $2.36
5 Retiree Payments $0.69
6 Water – Administration $2.81
7 Water Legislative and Regulatory Services $0.86
8 Water Engineering and Hydrogeology Services $1.53
9 Water Customer Service $1.39
10 Water Distribution $5.93
11 Cross Connection Control Program $0.87
12 Water Distribution System Operations $1.24
13 Water Distribution System Repair $1.74
14 Water Distribution Preventative Maintenance $1.05
15 Water Treatment/Storage Plant $6.05
16 Water Quality $0.44
17 Water Advanced Metering Infrastructure $0.72
18 Water New Meter Purchase $0.56
19 Water Outreach $0.26
20 Water Customer Care – Admin $0.77
21 Water Customer Care – Field $0.25
22 Water Customer Care – Billing $0.53
23 Water Customer Care – Cust Serv $0.32
24 Water UEC $0.23
25 Water EU Admin $1.25
26 Water EU Tech Serv $1.89
27 Water EAM Support and Maintenance $0.08
28 Water Compliance $0.58
29 Total Operating Costs $40.13
30 31 Revenue Offsets
32 Plan Check / Inspection Fees $0.01
33 Installation Tap $0.02
34 Backflow Repair & Test $0.03
35 New Meter Installation $0.51
36 Other Revenues $0.28
37 Total Revenue Offsets $0.85
38 39 Net Revenue Requirement Before Adjustments $39.27 40 41 Adjustments
42 Adjustment for Change in Cash Balance $6.15
43 Total Adjustments $6.15
44 45 Net Revenue Requirement from Rates After Adjustment $45.41

Page 2083 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 31 5.3. O&M Allocation
Table 5-2 shows the allocation of O&M expenses to each cost causation component. The cost causation components used in this study include account services, meter capacity, and conveyance. Account services are expenses dealing with all customer service and billing costs. Meter capacity expenses are systemwide costs not directly related to water flow. Conveyance relates directly to the flow of water, including distribution and treatment costs. The percentage allocated can be seen in Columns D-F of Table 5-2. FY 2026 O&M expenses are shown in Column C, Lines 1-28. Table 5-3 shows the total allocation in dollar amounts.

Table 5-2: FY 2026 O&M Cost Allocation (%)
A
Line
B
Revenue Requirement
Cost Component
C
Total (in
Millions)
D
Account
Services
E
Meter
Capacity
F
Conveyance
1 Operating Costs
2 Purchased Water $3.15 0% 0% 100%
3 Efficiency $2.58 0% 0% 100%
4 Non-Classified $2.36 10% 42% 48%
5 Retiree Payments $0.69 0% 100% 0%
6 Water – Administration $2.81 0% 100% 0%
7 Water Legislative and Regulatory Services $0.86 0% 100% 0% 8 Water Engineering and Hydrogeology Services $1.53 0% 100% 0% 9 Water Customer Service $1.39 100% 0% 0%
10 Water Distribution $5.93 0% 50% 50%
11 Cross Connection Control Program $0.87 0% 100% 0%
12 Water Distribution System Operations $1.24 0% 50% 50% 13 Water Distribution System Repair $1.74 0% 50% 50%
14 Water Distribution Preventative Maintenance $1.05 0% 50% 50% 15 Water Treatment/Storage Plant $6.05 0% 0% 100%
16 Water Quality $0.44 0% 50% 50%
17 Water Advanced Metering Infrastructure $0.72 0% 100% 0% 18 Water New Meter Purchase $0.56 0% 100% 0%
19 Water Outreach $0.26 100% 0% 0%
20 Water Customer Care – Admin $0.77 25% 75% 0%
21 Water Customer Care – Field $0.25 0% 100% 0%
22 Water Customer Care – Billing $0.53 100% 0% 0%
23 Water Customer Care – Cust Serv $0.32 0% 100% 0%
24 Water EUC $0.23 0% 100% 0%
25 Water EU Admin $1.25 0% 100% 0%
26 Water EU Tech Serv $1.89 0% 100% 0%
27 Water EAM Support and Maintenance $0.08 0% 100% 0%
28 Water Compliance $0.58 0% 100% 0%
29 Total Operating Costs $40.13

Page 2084 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 32 Table 5-3: FY 2026 O&M Cost Allocation (in Millions) A
Line
B
Revenue Requirement Cost Component
C
Total
D
Account Services
E
Meter Capacity
F
Conveyance
1 Operating Costs
2 Purchased Water $3.15 $0 $0 $3.15
3 Efficiency $2.58 $0 $0 $2.58
4 Non-Classified $2.36 $0.24 $0.99 $1.13
5 Retiree Payments $0.69 $0 $0.69 $0
6 Water – Administration $2.81 $0 $2.81 $0
7 Water Legislative and Regulatory Services $0.86 $0 $0.86 $0 8 Water Engineering and Hydrogeology
Services $1.53 $0 $1.53 $0
9 Water Customer Service $1.39 $1.39 $0 $0
10 Water Distribution $5.93 $0 $2.96 $2.96
11 Cross Connection Control Program $0.87 $0 $0.87 $0
12 Water Distribution System Operations $1.24 $0 $0.62 $0.62 13 Water Distribution System Repair $1.74 $0 $0.87 $0.87 14 Water Distribution Preventative
Maintenance $1.05 $0 $0.52 $0.52
15 Water Treatment/Storage Plant $6.05 $0 $0 $6.05
16 Water Quality $0.44 $0 $0.22 $0.22
17 Water Advanced Metering Infrastructure $0.72 $0 $0.72 $0 18 Water New Meter Purchase $0.56 $0 $0.56 $0
19 Water Outreach $0.26 $0.26 $0 $0
20 Water Customer Care – Admin $0.77 $0.19 $0.58 $0
21 Water Customer Care – Field $0.25 $0 $0.25 $0
22 Water Customer Care – Billing $0.53 $0.53 $0 $0
23 Water Customer Care – Cust Serv $0.32 $0 $0.32 $0
24 Water EUC $0.23 $0 $0.23 $0
25 Water EU Admin $1.25 $0 $1.25 $0
26 Water EU Tech Serv $1.89 $0 $1.89 $0
27 Water EAM Support and Maintenance $0.08 $0 $0.08 $0
28 Water Compliance $0.58 $0 $0.58 $0
29 Total Operating Costs $40.13 $2.61 $19.40 $18.12
30 O&M Allocation Percentage 100% 6.5% 48.4% 45.2%
Table 5-4 shows the total revenue requirement by cost component. This is calculated by multiplying the total revenue requirement from rates ($45.41) by the cost causation components allocation percentage, as shown on Line 30 of Table 5-3.

Table 5-4: O&M Cost Allocation to Cost Component
A
Revenue
Requirement
B
Account
Services
C
Meter
Capacity
D
Conveyance
E
Total
Total Revenue Requirement From Rates $45.41
Allocation Factors from Table 5-3 6.5% 48.4% 45.2%
Cost Component Revenue Requirement $2.95 $21.96 $20.51 $45.41

5.4. Units of Service
This subsection describes the next step in the COS analysis, which is to determine the appropriate units of service to be used to calculate the unit costs for each cost component.

5.4.1. Equivalent Meters
Equivalent meter units are used to allocate meter and capacity-related costs appropriately and equitably.

Larger meters impose larger demands, are more expensive to install, maintain, and replace than smaller meters, and require greater capacity in the water system.

Page 2085 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 33 Equivalent meter units are based on meter hydraulic capacity and are calculated to represent the potential demand on the water system compared to a base meter size. A ratio of hydraulic capacity is calculated by dividing larger meter capacities by the base meter capacity. The base meter in this study is 3/4".

Table 5-5 shows the equivalent potable and recycled water meters for the test year FY 2026. The number of accounts (Column D) is equal to the projected number of meters subject to a meter fixed charge (Table 4-5).

Meter capacity ratios (Column C) were provided by the City and are consistent with ratios used in the prior water COS study conducted in 2023, and consistent with the demand of each meter size on the water system.

The number of accounts (Column D) is multiplied by the meter capacity ratios (Column C) to determine the number of equivalent meters (Column E). The number of accounts (Column D) is multiplied by 12 to get the annual bills in Column F.

Table 5-5: Equivalent Meter Units (FY 2026)
A B C D E = C X D F = D X 12
Line Meter Size Meter Capacity Ratio Accounts Equivalent Meter Units Annual Bills 1 3/4" 1.00 36,859 36,859 442,311
2 1" 1.67 11,896 19,827 142,757
3 1-1/2" 3.33 413 1,377 4,958
4 2" 5.33 795 4,238 9,536
5 3" 11.67 123 1,440 1,481
6 4" 21.00 82 1,714 976
7 6" 43.33 31 1,326 367
8 8" 93.33 8 762 98
9 10” 140.00 4 571 49
10 Total Metered 50,211 68,115 602,536
11 Non-Metered Customers
12 Single-Family lots up to 4,900 ft2 1.00 54 54 648
13 Single-Family lots 4,901 to 8,900 ft2 1.00 14 14 168 14 Single-Family lots 8,901 to 12,000 ft2 1.00 1 1 12
15 Single-Family lots 12,001 to 15,000 ft2 1.00 1 1 12
16 Other Non-Metered Customer 1 1.18 88 104 1,056
17 Other Non-Metered Customer 2 0.42 232 97 2,784
18 Total Non-Metered 390 271 4,680
19 Total Units 50,601 68,504 607,204

5.4.2. Projected Water Usage
As discussed in Section 4, metered customers' usage is projected based on account growth and water demand.

Table 5-6 shows projected water demand for metered customers over the study period. A description of the methodology used to project demand can be found prior to Table 4-8 in Section 4.

For Non-metered accounts, projected water usage is based on single-family average annual usage (12.27 CCF) and the indoor and outdoor allotment of usage. The indoor allotment is calculated by multiplying the City of Roseville’s average household density, based on person per household (pph), of 2.614 with the efficient indoor use target, based on gallons per capita per day (gpcd), of 52.55 . After multiplying this by 30 and converting it
to CCF, the total indoor allotment comes to 5.5 CCF.

The outdoor allotment is calculated by subtracting the single-family average annual usage of 12.27 CCF minus the indoor allotment of 5.5 CCF. The total indoor and outdoor allotment is then assigned to the Single4 US Census Bureau 2019 - 2023 5 Senate Bill 1179

Page 2086 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 34 Family lots up to 4,900 s.f. as seen in Table 5-7. For the bigger lots, the water allotment is determined by taking the indoor allotment plus the outdoor allotment multiplied by the class allocation factor. The allocation factors are based on the characteristics of a 3/4” meter.

Table 5-6: Projected Water Usage in Million Cubic Feet by Customer Class and Accounts Customer Type FY 2025
Projected
FY 2026
Projected
FY 2027
Projected
FY 2028
Projected
FY 2029
Projected
FY 2030
Projected
Single-Family Residential 707.45 707.38 700.17 685.95 665.1 638.16 Commercial 464.79 469.44 474.14 478.88 483.67 488.5
Total 1,172.24 1,176.82 1,174.31 1,164.83 1,148.77 1,126.66 Table 5-7: Projected Non-Metered Usage (FY 2026)
A
Line
B
Customer Type
C
Number
of Bills
D
Square
Footage
E
Allocation
Factor
F
Water
Allotment
G
Total Water
Allotment
(Million CF)
1 Single-Family lots up to 4,900 ft2 648 4,900 1 12.3 0.79 2 Single-Family lots 4,901 to 8,900 ft2 168 6,500 1.33 14.5 0.24 3 Single-Family lots 8,901 to 12,000 ft2 12 10,500 2.14 20.0 0.02 4 Single-Family lots 12,001 to 15,000 ft2 12 13,500 2.76 24.2 0.03 5 Total Bills 840

5.5. Unit Cost Development
This subsection describes the next step in the COS analysis, which is to divide the revenue requirement for each cost component established above by the units of service of each customer class to determine the unit cost for each cost component.

5.5.1. Account Services Component
The account services component is calculated by taking the account services revenue requirement (Table 5-4) divided by the number of bills (Table 5-5). This can be seen by metered and non-metered customers in Table 5-8 below. The allocation percentage in Column D is calculated by dividing the number of bills for metered and non-metered accounts by the total number of bills. The total revenue requirement in Column E is then separated based on the allocation percentage to develop the metered and non-metered account services revenue requirements in Column E. The account services unit cost is then calculated by dividing the revenue requirement by the number of bills. For metered and non-metered accounts, this comes out to $4.86.

Table 5-8: Customer Service Unit Cost Development
A
Line
B
Customer Class
C
Number
of Bills
D
%
Allocation
E
Revenue Requirement
(in Millions)
E
Account Services Unit Cost
$($/Account)
1 Metered 602,536 99.2% $2.92 $4.86
2 Non-Metered 4,680 0.8% $0.03 $4.86
3 Total 607,216 100% $2.95

5.5.2. Meter Capacity Component
The meter capacity unit cost is shown in Table 5-9. The allocation percentage is calculated by dividing the total annual EMUs for metered and non-metered accounts by the specific number of EMUs for each category.

Metered accounts are based on meter size while non-metered accounts are based on lot size. The revenue requirement in Column F is calculated by multiplying the total meter capacity revenue requirement in Table

Page 2087 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 35 5-4 by the allocation percentages in Column E. The meter capacity rate is then determined by dividing the revenue requirement by the number of bills. For a 3/4” meter and non-metered accounts (excluding Other Non-Metered Customers) the meter capacity unit cost is $26.77.

Table 5-9: Meter Capacity Unit Cost Development

A B C D E F G
Line Meter Size Number
of Bills
Equivalent
Meter Units % Allocation
Revenue
Requirement
(in Millions)
Meter
Capacity
Component
($/Account)
1 3/4" 442,311 442,311 53.9% $11.84 $26.77
2 1" 142,757 237,928 29.0% $6.37 $44.61
3 1-1/2" 4,958 16,526 2.0% $0.44 $89.21
4 2" 9,536 50,858 6.2% $1.36 $142.73
5 3" 1,481 17,280 2.1% $0.46 $312.21
6 4" 979 20,565 2.5% $0.55 $561.97
7 6" 367 15,914 1.9% $0.43 $1,159.61
8 8" 8 9,140 1.1% $0.24 $2,497.61
9 10” 49 6,855 0.8% $0.18 $3,746.41
10 Total Metered 602,536 817,378 99.6% $21.87
11 Non-Metered Customers
12 Single-Family lots up to 4,900 ft2 648 648 0.1% $0.02 $26.77 13 Single-Family lots 4,901 to 8,900 ft2 168 168 0.0% $0.00 $26.77 14 Single-Family lots 8,901 to 12,000 ft2 12 12 0.0% $0.00 $26.77 15 Single-Family lots 12,001 to 15,000 ft2 12 12 0.0% $0.00 $26.77 16 Other Non-Metered Customer 1 1056 1248 0.2% $0.03 $31.63 17 Other Non-Metered Customer 2 2784 1180 0.1% $0.03 $11.24 18 Total Non-Metered 4,680 3,268 0.4% $0.08
19 Total Meter Capacity Revenue Requirement 607,216 820,646 100% $21.95

5.5.3. Conveyance Component
The conveyance unit cost is shown in Table 5-10. The allocation percentage is calculated based on the water allotment shown in Table 4-7 and Table 5-7. The revenue requirement in Column E is then calculated by multiplying the total conveyance component revenue requirement by the allocation percentages. For metered accounts, the conveyance rate is calculated by dividing the revenue requirement by the water allotment. For non-metered accounts, the conveyance rate is calculated using the number of bills.

Table 5-10: Conveyance Unit Cost Development

A B C D E F G
Line Customer Class
Water
Allotment
(Million CF)
% Allocation
Revenue
Requirement
(in Millions)
Number of
Bills
Conveyance
Component
1 Metered 1,174.82 99.7% $20.44 602,536 $1.74
2 Non-metered 3.61 0.3% $0.06 4,680 Allocated
Below
3 Total 1,180.44 100% $20.51 607,204
4 5 Single-Family lots up to 4,900 ft2

0.79 22.0% $0.01 648 $21.32
6 Single-Family lots 4,901 to 8,900 ft2

0.24 6.7% $0.00 168 $25.16
7 Single-Family lots 8,901 to 12,000 ft2

0.02 0.7% $0.00 12 $34.76
8 Single-Family lots 12,001 to 15,000 ft2

0.03 0.8% $0.00 12 $41.96
9 Other Non-Metered Customer 1

0.68 18.9% $0.01 1,056 $11.23
10 Other non-Metered Customer 2

1.85 51.0% $0.03 2,784 $11.57
11 Total Non-Metered 3.61 100% $0.06 4,680

Page 2088 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 36 5.6. Rate Structure Design
This subsection describes the final step in the COS analysis, which is to distribute the unit costs to the appropriate charge and class.

5.6.1. Fixed Component
Table 5-11 shows the distribution of the cost components to fixed rates by class. The cost components that make up the fixed charges include account services and meter capacity. Account services costs are costs incurred by all customers. These costs typically encompass billing and other customer service expenses. Meter capacity costs are often system-wide costs related to maintaining the system. Column C shows that customer types incur the $4.86 account services component established in Table 5-8. Column D shows the meter capacity component established in Table 5-9. Column E is the sum of Columns C and D.

Table 5-11: Summary of Fixed Components

A B C D E
Line Meter Size Account Services Meter Capacity Total Fixed Charge 1 3/4” $4.86 $26.77 $31.63
2 1” $4.86 $44.61 $49.47
3 1.5” $4.86 $89.21 $94.07
4 2” $4.86 $142.73 $147.59
5 3” $4.86 $312.21 $317.07
6 4” $4.86 $561.97 $566.83
7 6” $4.86 $1,159.61 $1,164.47
8 8” $4.86 $2,497.61 $2,502.47
9 10” $4.86 $3,746.41 $3,751.27
10 Non-Metered $4.86 $26.77 $31.63

5.6.2. Variable Component
Table 5-12 shows the distribution of the cost components to variable rates. Conveyance is the cost component that makes up variable charges. Conveyance charges are variable as they relate to operating and maintaining the distribution system.

Table 5-12: Summary of Variable Components

A B C D
Line Meter Size Conveyance Total Variable Charge
1 Metered (per cubic foot) $0.0174 $0.0174
2 Non-Metered6 (per month)
3 Single-Family lots up to 4,900 ft2 $21.32 $21.32
4 Single-Family lots 4,901 to 8,900 ft2 $25.16 $25.16
5 Single-Family lots 8,901 to 12,000 ft2 $34.76 $34.76
6 Single-Family lots 12,001 to 15,000 ft2 $41.96 $41.96 7 Other Non-Metered Customer 1 $11.23 $11.23
8 Other Non-Metered Customer 2 $11.57 $11.57
6 Non-metered variable charges are administered as a fixed monthly charge because there is no meter at these locations to measure water use. Water use assumptions follow water allotments and water factors found in Tables 5-7 and 5-10.

Page 2089 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 37 5.7. Proposed COS Rates
This subsection outlines the proposed rates based on the above COS.

5.7.1. Metered Rates
Table 5-13 shows the proposed FY 2026 meter service charge based on the customer service and meter capacity unit cost in Table 5-11.

Table 5-13: Proposed FY 2026 Meter Service Charge ($/Month)

A B C D D E F G
Line Meter Size Account
Services
Meter
Capacity
Proposed
FY 2026 Meter
Service Charge
Current Meter
Service Charge
Difference
($)
Difference
(%)
1 3/4” $4.86 $26.77 $31.63 $30.82 $0.81 2.6%
2 1” $4.86 $44.61 $49.47 $47.57 $1.90 4.0%
3 1.5” $4.86 $89.21 $94.07 $89.44 $4.63 5.2%
4 2” $4.86 $142.73 $147.59 $139.70 $7.89 5.6%
5 3” $4.86 $312.21 $317.07 $298.82 $18.25 6.1%
6 4” $4.86 $561.97 $566.83 $533.31 $33.52 6.3%
7 6” $4.86 $1,159.61 $1,164.47 $1,094.41 $70.06 6.4%
8 8” $4.86 $2,497.61 $2,502.47 $2,350.61 $151.86 6.5%
9 10” $4.86 $3,746.41 $3,751.27 $3,523.07 $228.26 6.5%
Table 5-14 shows the proposed FY 2026 variable rate for metered customers based on the unit cost for conveyance in Table 5-12.

Table 5-14: Proposed FY 2026 Quantity Charge ($/Cubic Foot)

A B C D E F
Class Conveyance Proposed FY 2026
Variable Charge
Current Variable
Charge Difference ($) Difference (%)
Metered Customers $0.0174 $0.0174 $0.0166 $0.008 4.8%

5.7.2. Non-Metered Rates
Table 5-15 shows the non-metered rates. The proposed FY 2026 non-metered flat service charge is calculated by adding up the account services, meter capacity, and conveyance unit costs.

Table 5-15: Proposed FY 2026 Non-Metered Flat Service Charge

A B C D E F G H I
Line Square Footage Account
Services
Meter
Capacity Conveyance
FY 2026
Proposed
Non-Metered
Flat Service
Charge
Current
Flat
Service
Charge
Differ
($)
Differ
(%)
1 Single-Family lots up to 4,900 ft2 $4.86 $26.77 $21.32 $52.95 $50.93 $2.02 4.0% 2 Single-Family lots 4,901 to 8,900 ft2 $4.86 $26.77 $25.16 $56.79 $55.19 $1.60 2.9% 3 Single-Family lots 8,901 to 12,000 ft2 $4.86 $26.77 $34.76 $66.39 $62.73 $3.66 5.8% 4 Single-Family lots 12,001 to 15,000 ft2 $4.86 $26.77 $41.96 $73.59 $69.22 $4.37 6.3% 5 Other Non-Metered Customer 1 $4.86 $31.59 $11.23 $47.68 $43.64 $4.04 9.3% 6 Other Non-Metered Customer 2 $4.86 $11.24 $11.57 $27.67 $26.97 $0.70 2.6%

5.7.3. FY 2026 – FY 2030 Rate Projections
Table 5-16 shows proposed monthly meter service charges for the period FY 2026 - FY 2030 based on the financial planning and COS process. The FY 2026 and FY 2027 rates will be reflected in the City’s Proposition 218 notice.

Page 2090 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 38 Table 5-16: Proposed Meter Service Charge ($/Month)
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
3/4” $30.82 $31.63 $32.90 $35.36 $38.01 $40.87
1” $47.57 $49.47 $51.45 $55.31 $59.46 $63.91

1.5” $89.44 $94.07 $97.83 $105.17 $113.06 $121.54
2” $139.70 $147.59 $153.49 $165.01 $177.38 $190.68
3” $298.82 $317.07 $329.75 $354.48 $381.07 $409.65
4” $533.31 $566.83 $589.50 $633.72 $681.24 $732.34
6” $1,094.41 $1,164.47 $1,211.05 $1,301.88 $1,399.52 $1,504.48 8” $2,350.61 $2,502.47 $2,602.57 $2,797.76 $3,007.59 $3,233.16 10” $3,523.07 $3,751.27 $3,901.32 $4,193.92 $4,508.46 $4,846.60 Table 5-17 shows proposed quantity charges for the period FY 2026 - FY 2030 based on the financial planning and COS process. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice.

Table 5-17: Proposed Quantity Charge ($/Cubic Foot)
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
All Usage $0.0166 $0.0174 $0.0181 $0.0195 $0.0209 $0.0225 Table 5-18 shows proposed monthly flat charges for non-metered water customers for the period FY 2026 - FY 2030 based on the financial planning and COS process. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice.

Table 5-18: Proposed Meter Service Charge ($/Month)
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed
FY 2029
Proposed
FY 2030
Single-family lots up to 4,900 ft2 $50.93 $52.95 $55.07 $59.20 $63.64 $68.41 Single-family lots 4,901 to 8,900 ft2 $55.19 $56.79 $59.06 $63.49 $68.25 $73.37 Single-family lots 8,901 to 12,000 ft2 $62.73 $66.39 $69.05 $74.22 $79.79 $85.78 Single-family lots 12,001 to 15,000 ft2 $69.22 $73.59 $76.53 $82.27 $88.44 $95.08 Other Non-Metered Customer 1 $43.64 $47.68 $49.59 $53.30 $57.30 $61.60 Other Non-Metered Customer 2 $26.97 $27.67 $28.78 $30.94 $33.26 $35.75

Page 2091 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 39 6. Wastewater Rate Study

6.1. Wastewater System Overview
Regional Wastewater Planning
The City currently owns and operates two regional wastewater treatment facilities that treat flows collected from the City, South Placer Municipal Utilities District (SPMUD), and some areas of unincorporated Placer County. The South Placer Wastewater Authority (SPWA) was created under a Joint Powers Agreement in October 2000 and is comprised of the City of Roseville, South Placer Municipal Utilities District, and the County of Placer. The SPWA oversees policy for funding regional wastewater infrastructure. The City collaborates with the regional partners on planning and best practices for the management of these regional facilities.

Wastewater Collection System
The wastewater collection and treatment facilities within the City’s service area are maintained and operated by City staff. The wastewater collection facilities outside of the City’s service area are maintained by the other SPWA agencies (Placer County and SPMUD). Wastewater outside of the City’s service area but within the SPWA Service Area Boundary is conveyed through trunk sewers to the City’s wastewater treatment facilities located within the City limits.

Metering stations are located at the City’s service area boundaries to account for the wastewater entering the City’s collection system originating from Placer County and SPMUD collection areas. The City owns and operates on behalf of the SPWA the Dry Creek Wastewater Treatment Plant (Dry Creek WWTP) and the Pleasant Grove Wastewater Treatment Plant (Pleasant Grove WWTP). Both plants discharge tertiary treated wastewater to surface water. Dry Creek WWTP discharges to Dry Creek, while the Pleasant Grove WWTP discharges to Pleasant Grove Creek.

Wastewater Treatment Facilities
The Dry Creek WWTP provides tertiary-level wastewater treatment. The treatment consists of screening, grit removal, primary clarification, aeration, nitrification and denitrification, secondary clarification, filtration, and ultraviolet disinfection. The Pleasant Grove WWTP (2020) treats approximately 8.1 MGD ADWF, with approximately 65% or 5.3 MGD coming from the City of Roseville. The Pleasant Grove WWTP provides disinfected tertiary-level treatment through the process of screening, grit removal, secondary aeration, secondary clarification, filtration, and ultraviolet disinfection.

Page 2092 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 40 7. Wastewater Financial Plan
Section 7 details the development of the five-year financial plan for the City’s wastewater utility. This includes the determination of annual revenues required from wastewater rates on annual cash flow projections. Assumptions and inputs related to projected revenues, operating expenses, and capital expenditures are outlined in the following subsections.

7.1. Existing Wastewater Rates
Currently, all wastewater accounts pay a fixed charge of $53.45. This is shown below is Table 7-1.

Table 7-1: Existing Monthly Fixed Charges ($/Month)
Class Charge
Single-Family Residential $53.45
Commercial – Flat Rate $53.45
Additionally, some commercial metered customers also pay a quantity rate per cubic foot of usage. Table 7-2 below shows the City’s existing quantity rate for all metered customers.

Table 7-2: Existing Commercial Commodity Rate ($/Cubic Foot) Customer Class Rate
Commercial - Metered $0.04978

7.2. Assumptions
Various assumptions are used to project future revenues and expenses. They can be divided into two major groups: assumptions related to economic factors, such as inflation, capital cost, and interest rates, and core business assumptions, such as wastewater sale projections.

7.2.1. Inflationary Assumptions
The inflationary assumptions are summarized in Table 7-3. General inflation reflects longer-term CPI average inflation. The City provided inflated capital costs by year, so an additional inflation factor was not included.

Table 7-3: Expense and Revenue Escalation Assumptions
Inflation FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
General 2.0% 2.0% 2.0% 2.0% 2.0%
Salaries & Benefits 3.0% 3.0% 3.0% 3.0% 3.0%
Utilities 5.0% 5.0% 5.0% 5.0% 5.0%
Reimbursed Cost 5.0% 5.0% 5.0% 5.0% 5.0%
Admin Salaries & Benefits 3.0% 3.0% 3.0% 3.0% 3.0%
Non-Rate Revenues 2.0% 2.0% 2.0% 2.0% 2.0%
Reserve Interest Rate 2.0% 2.0% 2.0% 2.0% 2.0%

7.2.2. Wastewater Account and Usage Assumptions
Based on the FY 2024 billing data, the City has a total of 63,435 wastewater accounts (shown below in Table 7-4).

Page 2093 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 41 Table 7-4: Number of Wastewater Accounts by Customer Class (FY 2024) Single-Family Residential Commercial – Metered Commercial – Flat Rate Total Accounts 49,519 1,665 12,251 63,435
The City projects a 1.0% increase in single-family residential and commercial meters each year from FY 2025 to FY 2030. The city does not project any account growth on commercial flat-rate accounts. Based on the number of accounts in FY 2024 and assumed growth, Raftelis projected the number of wastewater accounts (shown below in Table 7-5)
Table 7-5: Number of Wastewater Accounts
Class FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Actual Projected Projected Projected Projected Projected Projected Single-Family Residential 49,519 50,014 50,514 51,019 51,530 52,045 52,565 Commercial – Metered 1,665 1,682 1,698 1,715 1,733 1,750 1,767 Commercial – Flat Rate 12,251 12,251 12,251 12,251 12,251 12,251 12,251 Total 63,435 63,947 64,464 64,986 65,513 66,046 66,584
Projected wastewater usage is based on two main factors: account growth and wastewater demand. As discussed above, growth is 1.0% from FY 2025 to FY 2030. Wastewater demand is projected at 100% (i.e., no change in wastewater discharges) each year. Table 7-6 shows projected wastewater usage for those commercial customers that pay a commodity charge. FY 2025 is based on actual usage in FY 2024.

Table 7-6: Projected Wastewater Usage in Million Cubic Feet Customer Type FY 2025
Projected
FY 2026
Projected
FY 2027
Projected
FY 2028
Projected
FY 2029
Projected
FY 2030
Projected
Commercial – Metered 112.12 113.25 114.38 115.52 116.68 117.84 Total 112.12 113.25 114.38 115.52 116.68 117.84

7.3. Revenues
The City’s wastewater revenues consist of rate revenues (i.e. fixed and variable revenues), non-rate revenues (such as plan check/inspection fees, installation tap, rental revenues, etc.), and capacity/connection fee revenue. Projected wastewater rate revenues under existing rates are calculated by multiplying the current rates (from Table 7-1 and Table 7-2) by the corresponding units of service (from Table 7-5 and Table 7-6).

Projecting wastewater rate revenues under existing rates is necessary to evaluate the City’s projected baseline financial position in the absence of any proposed rate increases. Note that the city uses a pro-rated amount when implementing new rates. This is shown in Table 7-7 below.

Table 7-7: Projected Operating Revenues Under Existing Wastewater Rates (in Millions) Rate Revenues FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Projected Projected Projected Projected Projected Projected Monthly Fixed Charges: $41.02 $41.35 $41.68 $42.02 $42.36 $42.71 Commercial Metered Commodity Rate: $5.57 $5.64 $5.69 $5.75 $5.81 $5.87 Total $46.58 $46.98 $47.38 $47.77 $48.17 $48.57
Table 7-8 shows a summary of non-rate revenues, recycled water, and capacity/connection fee revenue. The majority of non-rate revenues were projected based on FY 2026 budgeted amounts held constant through FY 2030. However, interest revenues were calculated by averaging the beginning balance and the ending cash reserve before interest, this number is then multiplied by a reserve interest rate of 2.0%. Recycled water revenue was calculated based on the FY 2024 billing data. Capacity/connection fee revenues were calculated

Page 2094 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 42 by taking the estimated incremental annual change in equivalent dwelling units (EDUs) and multiplying by the City’s current wastewater capacity/connection fee. Capacity/connection fee revenues do not lower the wastewater utility revenue requirement from rates. Instead, they are used to offset capacity-related expenditures made in the City’s fund for capacity-related construction.

Table 7-8: Projected Other Revenues and Capacity/Connection Fee Revenues (in Millions) Description FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Budget Projected Projected Projected Projected Projected Non-Rate Revenues
Plan Check / Inspection Fees $0.30 $0.18 $0.18 $0.18 $0.18 $0.18 Interest $0.30 $1.69 $1.54 $1.31 $1.03 $1.07
Installation Tap $0.04 $0.02 $0.02 $0.02 $0.02 $0.02
Rental Revenue $0.00 $0.01 $0.01 $0.01 $0.01 $0.01
Industrial WW Treatment Charges $0.19 $0.19 $0.19 $0.19 $0.19 $0.19 Other Revenue $19.32 $13.23 $15.24 $15.24 $15.24 $15.24 Subtotal $20.15 $15.32 $17.18 $16.95 $16.67 $16.71
Recycled Water Revenue $2.19 $2.19 $2.19 $2.19 $2.19 $2.19 Capacity/Connection Fee
Revenue $0.40 $0.69 $0.70 $0.71 $0.71 $0.73
Total $22.74 $18.21 $20.07 $19.85 $19.57 $19.63
Table 7-9 shows a revenue summary for the study period based on the revenues shown previously in Table 7-7 and Table 7-8. Once again, the rate revenues shown in this section reflect projected wastewater rate revenues under existing rates in the absence of any rate increases over the study period.

Table 7-9: Revenue Summary
Revenues FY 2025 FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 Rate Revenues $46.58 $46.98 $47.38 $47.77 $48.17 $48.57 Non-Rate Revenue $20.15 $15.32 $17.18 $16.95 $16.67 $16.71 Recycled Water Revenue $2.19 $2.19 $2.19 $2.19 $2.19 $2.19 Capacity/Connection Fee
Revenue $0.40 $0.69 $0.70 $0.71 $0.71 $0.73
Total $69.32 $65.18 $67.45 $67.62 $67.74 $68.20
Figure 7-1 shows FY 2025 revenues broken down into fixed rate revenue, variable rate revenues, and all other revenues. In total, rate revenues make up 65% of total revenues.

Page 2095 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 43 Figure 7-1: FY 2025 Revenue Composition

7.4. Operations and Maintenance Expenses
The City’s FY 2026 forecasted budget was used as the baseline for operations and maintenance (O&M). The expenses are then projected in the following years based on the escalation factors shown in Table 7-3. The projected O&M expenses are shown in Table 7-10. Each expense category includes detailed line-item expenditures with the appropriate escalation factor.

Table 7-10: Projected O&M Expenses (in Millions)
O&M Expenses FY 2026
Projected
FY 2027
Projected
FY 2028
Projected
FY 2029
Projected
FY 2030
Projected
Non-Classified $3.13 $3.22 $3.32 $3.42 $3.52
Retiree Payments $0.81 $0.83 $0.86 $0.89 $0.91
Wastewater Administration $3.44 $3.63 $3.74 $3.93 $3.95 Industrial Treatment $0.59 $0.61 $0.79 $0.81 $0.84
Environmental Treatment Lab $2.20 $2.26 $2.48 $2.55 $2.62 Dry Creek WWTP $11.72 $12.17 $12.46 $12.73 $13.05
Pleasant Grove WWTP $13.05 $13.51 $13.86 $14.17 $14.53
Wastewater Collection $9.06 $9.66 $10.09 $10.39 $10.70
Wastewater Maintenance $2.92 $3.20 $3.63 $3.72 $3.83
Recycled Water $0.54 $0.55 $0.92 $0.74 $1.05
Wastewater Outreach $0.21 $0.21 $0.21 $0.22 $0.22
Wastewater Customer Care – Admin $0.85 $0.91 $0.95 $0.98 $1.01 Wastewater Customer Care - Field $0.25 $0.27 $0.27 $0.28 $0.29 Wastewater Customer Care - Billing $0.54 $0.56 $0.59 $0.61 $0.63 Wastewater Customer Care –
Customer Service $0.34 $0.36 $0.37 $0.38 $0.39
Wastewater UEC $0.23 $0.24 $0.25 $0.26 $0.26
Wastewater EU Admin $1.22 $1.17 $1.16 $1.29 $1.23
Wastewater EU Tech Serv $1.88 $1.96 $2.03 $2.10 $2.16
Wastewater EAM Support and
Maintenance $0.08 $0.08 $0.09 $0.09 $0.09
Wastewater Compliance $0.15 $0.20 $0.16 $0.17 $0.17
Wastewater Technology Replacement $0.05 $0.05 $0.05 $0.05 $0.05 Total Expenditures $53.25 $55.66 $58.28 $59.76 $61.51

Page 2096 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 44 7.5. Capital Improvement Plan
The City has developed a capital improvement plan (CIP) to address ongoing wastewater system needs each year throughout the study period. The total CIP costs for FY 2026 through FY 2030 seen in Table 7-11 and Figure 7-2. Inflated project costs were provided by the City, so no additional inflation was applied. The CIP is funded through rate revenues and reserve funds.

Table 7-11: Projected Capital Improvement Plan (in Millions) Description FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
Total Project Expenditures $9.53 $22.19 $25.03 $27.29 $11.08 Figure 7-2: Wastewater CIP Projects

7.6. Financial Policies

7.6.1. Reserve Policies
The City maintains three separate reserves. The Operating Reserve is designed to mitigate the impact of fluctuations in O&M expenditures. The Rehabilitation Reserves are designed to provide adequate funding for capital improvements. The Rate Stabilization Reserve is designed to mitigate the impact of revenue variances on the City’s financial condition.

As part of the study, Raftelis combined these funds into one large fund. As part of the study, Raftelis consolidated these reserves to provide greater transparency regarding the financial performance and position of the wastewater utility. However, minimum reserve targets are still calculated on an individual basis and then added together to create a single consolidated target reserve. The current reserve targets are:

1. Operating Reserve
• Minimum Level: 90 days of annual O&M expenditures ($12.26 million in FY 2025)

2. Rate Stabilization Reserve
• Minimum Level: 180 days of following years O&M expenditures ($24.52 million in FY 2025)

3. Rehabilitation Reserve

Page 2097 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 45 • Minimum Level: 1% of replacement cost less depreciation of wastewater assets ($6.63 million in FY 2025)

7.7. Status Quo Financial Plan
Raftelis and City staff first evaluated the City’s projected cash flow and cash reserve balances over the study period under a “status quo” financial plan before considering any rate revenue adjustments. The status quo financial plan illustrates what would occur in the absence of any wastewater rate increases over the study period. Specifically, FY 2025 rates are assumed to remain unchanged over the study period under the status quo financial plan.

Figure 7-3 shows the projected ending cash balance in each year over the study period under the status quo and with the proposed rate increases for all three reserves combined (Operating, Rehabilitation, and Rate Stabilization). Under the status quo financial plan, the City’s reserves are steadily drawn down over the fiveyear study period until the minimum reserve balance is no longer met in FY 2029 and FY 2030. This demonstrates the need for rate revenue increases over the study period to ensure that the City meets its minimum reserve balance as established by City policy.

Figure 7-3: Total Fund Balance Under Status Quo and Proposed Financial Plan

7.8. Proposed Financial Plan
The status quo financial plan demonstrates that the City must increase its revenues from wastewater rates over the five-year study period to meet minimum reserve levels. Raftelis, therefore, proposed annual revenue adjustments of 3.5% in FY 2026, 4% in FY 2027, and 2% in FY 2028 through FY 2030 to ensure that the City maintains healthy reserve levels per City policy. The term “revenue adjustment” specifically refers to a percent increase in wastewater revenues (from Volumetric Charges and Flat Charges) relative to the amount of wastewater rate revenues that would be collected under the prior year’s rates. Note that revenue adjustments are used only to project total wastewater rate revenues. Allocation of the total wastewater rate

Page 2098 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 46 revenue requirement across the various wastewater charges is included in the COS analysis in Section 8. City staff approved the recommendations of the proposed revenue adjustments each year.

Table 7-12 shows the proposed five-year financial plan in proforma format. Rate revenue under existing rates is shown in Line 4, while Line 5 represents additional revenue resulting from the proposed revenue adjustments. Other operating revenues in Line 8 includes miscellaneous items such as plan check/inspection fees, installation tap, backflow repair and test, and other revenue. Capital improvement expenditures are on line 26 being taken out of the reserve fund. The ending cash reserve is now meeting targets.

Table 7-12: Proposed Financial Plan (in Millions)
Description FY 2026 FY 2027 FY 2028 FY 2029 FY 2030
1 Required % Increase in Rate Revenues 3.5% 4.0% 2.0% 2.0% 2.0% 2 3 REVENUES
4 Revenues from Current Rates $46.98 $47.38 $47.77 $48.17 $48.57 5 Revenue Adjustments $1.64 $3.62 $4.68 $5.77 $6.91
6 Total Rate Revenue (Revenue Requirement) $48.63 $50.99 $52.45 $53.94 $55.48 7 8 Other Operating Revenue $15.81 $17.82 $17.82 $17.82 $17.82 9 TOTAL REVENUES $64.44 $68.81 $70.27 $71.77 $73.31
10 11 EXPENSES
12 O&M Expenses $53.20 $55.61 $58.23 $59.71 $61.46
13 Existing Debt Service $0 $0 $0 $0 $0
14 TOTAL EXPENSES $53.20 $55.61 $58.23 $59.71 $61.46
15 16 Net Annual Cash Balance (before transfers) $11.25 $13.20 $12.04 $12.06 $11.85 17 18 CASH RESERVES
19 Beginning Cash Reserves $82.61 $86.01 $78.56 $66.88 $52.68 20 21 SOURCE OF FUNDS
22 Operating Net Income $11.25 $13.20 $12.04 $12.06 $11.85 23 Total Sources $11.25 $13.20 $12.04 $12.06 $11.85
24 25 USE OF FUNDS
26 Rehabilitation Fund Capital Expenditures $9.53 $22.19 $25.03 $27.29 $11.08 27 Total Uses $9.53 $22.19 $25.03 $27.29 $11.08
28 29 Net Cashflow $1.72 ($8.99) ($12.99) ($15.23) $0.77 30 31 Ending Cash Reserves (Before Interest) $84.33 $77.02 $65.57 $51.65 $53.46 33 Interest Income $1.69 $1.54 $1.31 $1.03 $1.07
35 Ending Cash Reserves $86.01 $78.56 $66.88 $52.68 $54.53 36 37 Target Reserve
38 Operating Target $13.30 $13.90 $14.56 $14.93 $15.36
39 Rate Stabilization Target $26.60 $27.81 $29.12 $29.86 $30.73 40 Rehabilitation Target $6.83 $7.04 $7.25 $7.46 $7.69
41 Total Target Reserves $46.73 $48.75 $50.92 $52.25 $53.78 Figure 7-4 summarizes the tabular results from Table 7-12 in graphical format. Operating expenses are represented by stacked bars. Revenues under current rates are represented by the solid line, while revenues inclusive of the proposed revenue adjustments are represented by the dashed line.

Page 2099 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 47 Figure 7-4: Proposed Operating Financial Plan

Page 2100 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 48 8. Wastewater Cost of Service
Section 8 of the report provides a detailed description of the wastewater COS analysis conducted for the City’s wastewater system. The goal of a COS analysis is to allocate the overall revenue requirement to all customer classes and tiers based on their proportion of usage and burden on the system. The numbers shown in this section of the report are rounded. Therefore, hand calculations based on the numbers displayed, such as summing or multiplying, may not equal the exact results shown in this report.

8.1. Process and Approach
The first step in the COS analysis process is to determine the revenue requirement, which is based on the results of the financial plan and the proposed revenue adjustments. The proposed wastewater utility COS was developed in alignment with guidelines detailed in the WEF Manual 27.

COS analyses are tailored specifically to meet the unique needs of each wastewater system. However, there are four distinct steps in every analysis to recover costs from customer classes in an accurate, equitable, and defensible manner:
• Cost components: Cost components are identified to allocate O&M expenses and capital assets by their function. Cost components for this study include account services, flow fixed, and flow variable. • Cost component allocation: The functionalized costs are then allocated to the cost components based on their burden on the system. The revenue requirement is allocated according to the cost components, resulting in the total revenue requirement for each cost component. • Unit cost development: The revenue requirement for each cost component is divided by the appropriate units of service for each customer class and specific charge of the unit cost for each cost component. • Revenue requirement distribution: The unit cost is utilized to distribute the revenue requirement for each cost component to customer classes and tiers based on their service units. The City’s customer classes include Non-Metered (residential and commercial) and Metered (commercial).

8.2. Revenue Requirement
Table 8-1 shows the revenue requirement, which is equal to the total projected revenue required from rates for FY 2026 (also referred to as the test year or rate-setting year). The revenue requirements include O&M expenses, revenue offsets from other revenues, and adjustments for cash balance. The proposed revenue adjustments and rates accumulate the necessary funding for capital projects and allow fund balances to comply with minimum reserve requirements.

The revenue requirement is calculated using the FY 2026 expenses (Lines 2-29), which include O&M expenses. The revenue offsets (Lines 31-37) include the various miscellaneous, non-rate revenues that are applied as offsets to the revenue requirement. The cash balance adjustment (Line 42) is the operating net income before transfers. The final revenue requirement (Line 45) is calculated as follows:

Total revenue required from rates (Line 45) = Operating Costs (Line 29) - Revenue offsets (Line 37) + Adjustments (Line 43)

Page 2101 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 49 Table 8-1: FY 2026 Revenue Requirement (in Millions) A B C
Line Revenue Requirements Cost Component Amount
1 Operating Costs
2 Non-Classified $3.13
3 Retiree Payments $0.81
4 Wastewater Administration $3.44
5 Industrial Treatment $.59
6 Environmental Treatment Lab $2.20
7 Dry Creek WWTP $11.72
8 Pleasant Grove WWTP $13.05
9 Wastewater Collection $9.06
10 Wastewater Maintenance $2.92
11 Recycled Water $0.54
12 Wastewater Outreach $0.21
13 Wastewater Customer Care - Admin $0.85
14 Wastewater Customer Care - Field $0.25
15 Wastewater Customer Care - Billing $0.54
16 Wastewater Customer Care – Customer Service $0.34
17 Wastewater UEC $0.23
18 Wastewater EU Admin $1.22
19 Wastewater EU Tech Serv $1.88
20 Wastewater EAM Support and Maintenance $0.08
21 Wastewater Compliance $0.15
22 Total Operating Costs $53.20
23 24 Revenue Offsets
25 Plan Check / Inspection Fees $0.18
26 Installation Tap $0.02
27 Rental Revenue 0.01
28 Industrial WW Treatment Charges $0.19
29 Other Revenues $13.23
30 Recycled Water Rate Revenue $2.19
31 Total Revenue Offsets 15.81
32 33 Net Revenue Requirement Before Adjustments $37.38 34 35 Adjustments
36 Adjustment for Cash Balance $11.25
37 Total Adjustments $1.25
38 39 Net Revenue Requirement from Rates After Adjustment $48.63

8.3. O&M Allocation
Table 8-2 shows the allocation of O&M expenses to each cost causation component. The cost causation components used in this study include account services, flow fixed, and flow variable. The percentage allocated can be seen in Columns D-F of Table 8-2. FY 2026 O&M expenses are shown in Column C, Lines 1-20. Table 8-3 shows the total allocation in dollar amounts.

Page 2102 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 50 Table 8-2: FY 2026 O&M Cost Allocation (%)

A B C D E F
Line Revenue Requirement
Cost Component
Total
(in Millions)
Account
Services Flow Fixed Flow Variable
1 Non-Classified $3.13 100% 0% 0%
2 Retiree Payments $0.81 100% 0% 0%
3 Wastewater Administration $3.44 100% 0% 0%
4 Industrial Treatment $0.59 0% 100% 0%
5 Environmental Treatment Lab $2.20 100% 0% 0%
6 Dry Creek WWTP $11.72 0% 75% 25%
7 Pleasant Grove WWTP $13.05 0% 75% 25%
8 Wastewater Collection $9.06 25% 75% 0%
9 Wastewater Maintenance $2.92 0% 0% 0%
10 Recycled Water $0.54 100% 0% 0%
11 Wastewater Outreach $0.21 100% 0% 0%
12 Wastewater Customer Care - Admin $0.85 100% 0% 0%
13 Wastewater Customer Care - Field $0.25 100% 0% 0%
14 Wastewater Customer Care - Billing $0.54 100% 0% 0%
15 Wastewater Customer Care - Customer Service $0.34 100% 0% 0% 16 Wastewater UEC $0.23 100% 0% 0%
17 Wastewater EU Admin $1.22 100% 0% 0%
18 Wastewater EU Tech Serv $1.88 100% 0% 0%
19 Wastewater EAM Support and Maintenance $0.08 100% 0% 0% 20 Wastewater Compliance $0.15 100% 0% 0%
21 Total Operating Costs $53.20
Table 8-3: FY 2026 O&M Cost Allocation (In Millions)

A B C D E F
Line Revenue Requirement
Cost Component Total AccountServices Flow Fixed Flow Variable 1 Operating Costs
2 Non-Classified $3.13 $3.13 $0.00 $0.00
3 Retiree Payments $0.81 $0.81 $0.00 $0.00
4 Wastewater Administration $3.44 $3.44 $0.00 $0.00
5 Industrial Treatment $0.59 $0.00 $0.59 $0.00
6 Environmental Treatment Lab $2.20 $2.20 $0.00 $0.00
7 Dry Creek WWTP $11.72 $0.00 $8.79 $2.93
8 Pleasant Grove WWTP $13.05 $0.00 $9.78 $3.26
9 Wastewater Collection $9.06 $2.27 $6.80 $0.00
10 Wastewater Maintenance7 $2.92 $0.00 $0.00 $0.00
11 Recycled Water $0.54 $0.54 $0.00 $0.00
12 Wastewater Outreach $0.21 $0.21 $0.00 $0.00
13 Wastewater Customer Care - Admin $0.85 $0.85 $0.00 $0.00 14 Wastewater Customer Care - Field $0.25 $0.25 $0.00 $0.00 15 Wastewater Customer Care - Billing $0.54 $0.54 $0.00 $0.00 16 Wastewater Customer Care - Customer Service $0.34 $0.34 $0.00 $0.00 17 Wastewater UEC $0.23 $0.23 $0.00 $0.00
18 Wastewater EU Admin $1.22 $1.22 $0.00 $0.00
19 Wastewater EU Tech Serv $1.88 $1.88 $0.00 $0.00
20 Wastewater EAM Support and Maintenance $0.08 $0.08 $0.00 $0.00 7 Wastewater Maintenance supports all aspects of the wastewater system, and the relative benefit to different cost components can vary from year to year. To avoid skewing the allocation factors based on fluctuating or non-attributable costs, Raftelis has excluded Wastewater Maintenance from the development of functional allocation factors. However, these costs are included in the total revenue requirement and are proportionally recovered across customer classes based on the distribution of all other allocated costs.

Page 2103 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 51 21 Wastewater Compliance $0.15 $0.15 $0.00 $0.00
29 Total Operating Costs $53.20 $18.13 $25.96 $6.19
30 O&M Allocation Percentage 100% 36.06% 51.63% 12.31%
Table 8-4 shows the total revenue requirement by cost component. This is calculated by multiplying the total revenue requirement from rates ($48.63) by the cost causation components allocation percentage as shown on Line 30 of Table 8-3.

Table 8-4: O&M Cost Allocation to Cost Component (in Millions) A
Revenue Requirement
(FY 2026)
B
Account Services
C
Flow
Fixed
D
Flow
Variable
E
Total
Total Revenue Requirement From Rates $48.63
Allocation Factors from Table 8-3 36.06% 51.63% 12.31% 100% Cost Component Revenue Requirement $17.53 $25.11 $5.99 $48.63

8.4. Units Cost Development
This subsection describes the next step in the COS analysis, which involves dividing the revenue requirement for each cost component established above by the units of service for each customer class to determine the unit cost for each cost component.

8.4.1. Account Services Component
The account services component is calculated by dividing the account services revenue requirement (Table 8- 4) by the total number of accounts. This can be seen below in Table 8-5.

Table 8-5: Account Services Unit Cost Development
A
Customer
Class
B
Accounts
C
Revenue
Requirement
D
Account Services
Unit Cost ($/Account)
All Classes 64,464 $17.53 $22.67

8.4.2. Flow Fixed Component
The flow fixed component is calculated using the forecasted flow. The forecasted flow is calculated by multiplying the number of accounts by the flow per unit (557 cubic feet). The flow per unit is calculated based on the water average of 586 and a 95% return flow. This can be seen below in Table 8-6.

Table 8-6: Flow Fixed Unit Cost Development
A
Customer
Class
B
Flow (Million CF)
D
Revenue
Requirement
E
Flow Fixed Component
Unit Cost ($/Account)
All Classes 430.64 $25.11 $32.46

8.4.3. Flow Variable Component
The flow variable component is calculated by dividing the flow fixed revenue requirement by the FY 2026 sewer demand. This can be seen below in Table 8-7.

Page 2104 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 52 Table 8-7: Flow Fixed Unit Cost Development
A
Customer
Class
B
Flow (Million CF)
D
Revenue
Requirement (in
Millions)
E
Flow Variable Component
Unit Cost ($/ccf)
Commercial - Metered 113.25 $5.99 $5.288

8.5. Rate Structure Design
This subsection describes the final step in the COS analysis, which is to distribute the costs to the appropriate charge and class.

8.5.1. Fixed Component
Table 8-8 shows the distribution of the cost components to fixed rates. The cost components that make up the fixed charges include account services and flow fixed. Account services costs are costs incurred by all customers. These costs generally relate to billing and other customer service costs. Flow fixed relates to the treatment and collection of wastewater. The total fixed charge is calculated by adding the account services and the flow fixed unit cost together.

Table 8-8: Summary of Fixed Components
A
Customer Class
B
Account Services
C
Flow Fixed
D
Total Fixed Charge
All Classes per
Sewer unit8 $22.67 $32.46 $55.13

8.5.2. Variable Component
Table 8-9 shows the distribution of the cost components to variable rates. The flow variable is the cost component that makes up the variable charge. The flow variable component relates to wastewater treatment plants.

Table 8-9: Summary of Variable Components ($/Cubic Foot) A
Customer Class
B
Flow Variable
C
Total Variable Charge
Commercial - Metered $0.05288 $0.05288

8.6. Proposed COS Rates
This subsection outlines the proposed rates based on the above COS.

8.6.1. Flat Rates
Table 8-10 shows the proposed FY 2026 wastewater flat charge based on the account services and flow fixed unit cost in Table 8-8.

Table 8-10: Proposed FY 2026 Flat Charge
A
Line
B
Customer
Class
C
Account
Services
D
Flow
Fixed
E
Proposed
FY 2026 Monthly
Flat Charge
F
Current
Monthly
Flat Charge
G
Difference
($)
H
Difference
(%)
8 Sewer units are determined by Chapter 14.16.100 of the Roseville Municipal Code.

Page 2105 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 53 1 Single-Family
Residential $22.67 $32.46 $55.13 $53.45 $1.68 3.1%
2 Commercial Flat Rate $22.67 $32.46 $55.13 $53.45 $1.68 3.1% 3 Commercial - Metered $22.67 $32.46 $55.13 $53.45 $1.68 3.1% Table 8-11 shows the proposed FY 2026 commodity rate for metered commercial customers based on the flow variable unit cost in Table 8-9.

Table 8-11: Proposed FY 2026 Quantity Charge

A B C D E F
Class Flow Variable Proposed FY 2026
Variable Charge
Current Variable
Charge Difference ($) Difference (%)
Metered Customers $0.05288 $0.05288 $0.04978 $0.00310 6.3%

8.6.2. FY 2026 – FY 2030 Rate Projections
Table 8-12 shows proposed monthly meter service charges and commodity rate for the period FY 2026 - FY 2030 based on the financial planning and COS process. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice.

Table 8-12: Proposed Wastewater Rates
Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed
FY 2029
Proposed
FY 2030
Single Family Residential ($/Month) $53.45 $55.13 $57.34 $58.48 $59.65 $60.84 Commercial – Metered ($/Month) $53.45 $55.13 $57.34 $58.48 $59.65 $60.84 Commercial – Flat Rate ($/Month) $53.45 $55.13 $57.34 $58.48 $59.65 $60.84 Commercial – Metered ($/Cubic Foot) $0.04978 $0.05288 $0.05500 $0.05612 $0.05724 $0.05838

Page 2106 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 54 9. Recycled Water Rates

9.1. Recycled Water System Overview
The City regards recycled water as a valuable resource that is a key component of its overall water supply portfolio. Recycled water service is provided predominantly to landscape irrigation customers such as golf courses, parks, schools, and many miles of streetscape for landscape irrigation within the City’s potable water service area. The City’s 2020 Urban Water Management Plan (UWMP) projected beneficial demand for recycled water of 4,435 AF in FY 2030 growing to 4,933 AF in FY 2045. FY 2026, recycled water service revenues are estimated to be approximately $2.2 million. This level is revenue is based on projected recycled water sales of 3,445 AF. This can be seen below in Table 9-1.

Table 9-1: Projected FY 2026 Recycled Water Demand and Customer Accounts Line Description Demand
1 Recycled Water Demand 1,500,646 ccf / 3,445 AF
2 3 Meter Size Accounts
4 3/4" 9
5 1" 32
6 1.5" 47
7 2" 93
8 3" 29
9 4" 13
10 6" 5
11 8" 3
12 10" 2

9.2. Proposed Recycled Water Rates
A formal financial plan and COS analysis were not completed for the recycled water service. The costs incurred to provide recycled water service are included in the wastewater revenue requirement. The revenue earned from recycled water sales offsets the wastewater revenue requirement.

No change is recommended for the recycled water rate structure. In FY 2026 and FY 2027, recycled water monthly meter charges will continue to be set at 90% of the potable water monthly meter service charge. The recycled water commodity charge will continue to be set at 64.5% of the potable water commodity rate. This is consistent with Chapters 14.08.090 and 14.17.080 of Roseville’s Municipal Code. Maintaining reasonable recycled water rates achieves the following objectives:
• It enhances the potential for increased recycled water market penetration over the long term • It reduces the long-term water supply acquisition and infrastructure costs that the City must incur to provide potable water service
• It is fully aligned with the State of California initiatives designed to reduce long-term water demand Table 9-2 shows proposed recycled water monthly meter service charges for the period FY 2026 - FY 2030.

The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice.

Page 2107 of 2438 ends

City of Roseville, CA / Water, Wastewater, and Recycled Water Rate Study 55 Table 9-2: Proposed Recycled Water Meter Service Charge ($/Month) Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
3/4-inch $27.74 $28.47 $29.61 $31.83 $34.21 $36.78
1-inch $42.82 $44.52 $46.31 $49.78 $53.51 $57.52

1.5-inch $80.50 $84.66 $88.05 $94.65 $101.75 $109.38
2-inch $125.73 $132.83 $138.14 $148.51 $159.64 $171.62
3-inch $268.94 $285.36 $296.78 $319.04 $342.96 $368.69
4-inch $479.98 $510.15 $530.55 $570.34 $613.12 $659.10
6-inch $984.97 $1,048.02 $1,089.95 $1,171.69 $1,259.57 $1,354.03 8-inch $2,115.55 $2,252.22 $2,342.31 $2,517.99 $2,706.83 $2,909.85 10-inch $3,170.77 $3,376.14 $3,511.19 $3,774.53 $4,057.62 $4,361.94 Table 9-3 shows proposed quantity charges for the period FY 2026 - FY 2030. The rates presented for FY 2026 and FY 2027 will be reflected in the City’s Proposition 218 notice on a $/cubic foot basis.

Table 9-3: Proposed Recycled Water Quantity Charge ($/Cubic Foot) Meter Size Current Proposed
FY 2026
Proposed
FY 2027
Proposed
FY 2028
Proposed FY
2029
Proposed FY
2030
All Usage $0.0107 $0.0112 $0.0117 $0.0125 $0.0135 $0.0145

Page 2108 of 2438 ends

FINAL REPORT
City of Roseville
submitted electronically: April 17, 2025
Solid Waste Financial
Plan & Rate Study

Page 2109 of 2438 ends

April 17, 2025
Mr. Joseph Barrow
Business Analyst
City of Roseville
2005 Hilltop Circle, Roseville, CA 95747
submitted via email: [email protected]
SUBJECT: Solid Waste Financial Plan & Rate Study – R3 Final Report Dear Mr. Barrow,
R3 Consulting Group (R3) is pleased to submit this Final Report to the City of Roseville (City) detailing our methodology, findings, and recommendations as related to the City’s Waste Services Operations Fund (Solid Waste Fund) and associated waste service rates.

The City engaged R3 to prepare a Financial Plan and Rate Study (Study) analyzing and forecasting necessary expenses and revenues in the Solid Waste Fund. This included development of a 10-year financial plan and projection of needed adjustments in solid waste service rates charged to customers for fiscal year (FY) 2025-26 through FY 2034-35, via two Scenarios (described below). The results of this Study may be used by the City to set rates for upcoming FY 2025-26 and FY 2026-27.

Study findings and recommendations include:

Reserve balances in the Solid Waste Fund are healthy and may be modestly drawn upon to keep adjustments to waste service rates moderate while keeping solid waste services and operations whole.

The City should seek to maintain adequate fund reserves given potential future capital investment needs (for vehicles and facilities) that are not contemplated by this Study.

For Scenario 1 (no bulky item pickups added to residential services), R3 recommends annual adjustments to solid waste rates of 3% each of the coming two FYs, effective on July 1, 2025 and 2026, for all rates. These two years of rate adjustments are projected in the 10-year financial plan to be followed by four FYs of rate adjustments at 5% (through FY 2030-31), followed by 3% rate adjustments through FY 2034-35.

For Scenario 2 (residential bulky item pickups included), R3 recommends annual adjustments to solid waste rates of 5% each of the coming two FYs, effective on July 1, 2025 and 2026, for all rates. These two years of rate adjustments are projected in the 10-year financial plan to be followed by four FYs of rate adjustments at 5% (through FY 2030-31), followed by 3% rate adjustments through FY 2034-35 (the same schedule of adjustments as per Scenario 2).

Based on market rate comparisons, the City may choose to adopt new rates for certain services types, which include:
o Adaptation of the existing per-month locking fee to a per-incident locking fee, based on results from the market rate survey conducted as a part of this Study. o Adaptation of the existing per-month push/pull fee to a per-incident based fee, based on results from the market rate survey conducted as a part of this Study. o Adaptation of the existing City Designated Shared Service rate structure to include shared non-compactor container rates for commercial and multi-family subscribers.

Page 2110 of 2438 ends

414 13th Street, Suite 450, Oakland, CA 94612 | p 916.782.7821 | f 916.782.7824 | www.r3cgi.com o Establish a new at-cost container and equipment replacement fee to recover the direct cost of repairs or replacements due to damage beyond normal wear and tear.

Recommended adjustments to solid waste service rates will not recover more revenue than necessary to meet the City’s costs of providing solid waste services.

Recommended adjustments to solid waste service rates are fair and equitable, with costs for provision of solid waste services being allocated proportionately among solid waste service customers.
* * * * *
We appreciate this opportunity to work with you and your team and to be of service to the City. If you have any questions, please contact us via the methods shown below.

Sincerely,
Garth Schultz | Principal Sarah Koplowicz | Sr. Consultant R3 Consulting Group, Inc. R3 Consulting Group, Inc.
510.292.0853 | [email protected] 415.686.3398 | [email protected]

Page 2111 of 2438 ends

TABLE OF CONTENTS
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report i of 16

1. Executive Summary
page 1

2. Background
page 2

3. Solid Waste Financial Plan
page 5

4. Solid Waste Rate Study
page 10
Attachments
1a. Scenario 1 Recommended Solid Waste Rates FY26-FY30
1b. Scenario 2 Recommended Solid Waste Rates FY26-FY30
2a. Scenario 1 Solid Waste Financial Plan Summary
2b. Scenario 2 Solid Waste Financial Plan Summary
3a. Scenario 1 Solid Waste Expense Projections
3b. Scenario 2 Solid Waste Expense Projections

Page 2112 of 2438 ends

1. EXECUTIVE SUMMARY
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 1 of 16 Purpose
The City engaged R3 to conduct the Study to analyze and forecast necessary expenses and revenues in the Solid Waste Fund, develop a 10-year financial plan, and project needed adjustments to solid waste service revenues and rates charged to customers for FY 2025-26 through FY 2034-35.

Methodology
In completing the Study, R3 conducted a detailed review of the City’s current and projected revenues at current solid waste rates as well as projected necessary solid waste service costs. This analysis was completed in collaboration with City staff, with adjustments being made over multiple revisions to ensure that projected expenses were accurate. Expense projections include inflationary increases in primary cost categories such as labor, fuel, recycling, composting, and disposal costs. Expense projections also include optional addition of a new collection route for a residential bulky item pickup program (Scenario 2 only), allowing for up to two bulky pickups per household annually.

Adjustments in solid waste service rates charged by the City were then calculated to meet the City’s objectives, which included adequately recovering revenues to ensure the financial sufficiency of the Solid Waste Fund for the coming ten fiscal years and minimizing customer impacts resulting from rate adjustments. The Study was developed with input and feedback from City staff.

Findings
The primary findings from this Study are:

Solid waste services provided by the City (including collection of refuse, recycling, and organics) are critical services and are required for health and safety as well as compliance with State laws.

The City’s solid waste collection operations are well-managed and well-run, and with available costefficiency measures already being implemented where feasible.

Reserve balances in the Solid Waste Fund are healthy and may be drawn upon to keep future adjustments to solid waste service rates moderate.

The City should seek to maintain adequate fund reserves given potential future capital investment needs (for vehicles and facilities) that are not contemplated by this Study.

Recommended adjustments to solid waste rates are not more than necessary to fund the City’s expenses for solid waste services.

Recommended Rate Adjustments
For Scenario 1 (no bulky item pickups added), R3 recommends adjustments to solid waste rates of 3% for each of the coming two FYs on July 1, 2025 and 2026, followed by 5% annual adjustments through FY 2030-31. Rate adjustments are projected to be 3% annually for the following four FYs through FY 2034-

35. For Scenario 2 (new service for residential bulky item pickups), R3 recommends adjustments to solid waste rates of 5% for each of the coming two FYs on July 1, 2025 and 2026, followed by 5% annual adjustments through FY 2030-31. Rate adjustments are projected to be 3% annually for the following four FYs through FY 2034-35.

Summaries of recommended rate adjustments are shown in tables and charts in Section 4 (Solid Waste Study) of this report, and with the complete set of rate tables included in Attachment 1 (Recommended Solid Waste Rates FY26-FY30). Current effective solid waste rates are also shown in Attachment 1.

Page 2113 of 2438 ends

2. BACKGROUND
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 2 of 16 Municipally Operated Solid Waste Services
The City’s Environmental Utilities Waste Services Division provides critical solid waste programs and services to residents and businesses in the City. The City is among the few public agencies in California that provide these services to residents and businesses as a municipal operation, from which the primary benefit is the City’s direct control over programs, flexibility in provision of service, and high responsiveness to public needs.

The City provides its customers with trash and green waste collection. Residential collection for trash occurs on a weekly basis and green waste is collected every other week. The frequency of commercial pickups depends on the customer’s subscribed service level.

The City also provides the following special collection events or services:

Household hazardous waste doorstep pick up.

Illegal dumping cleanup.

Street sweeping.

Neighborhood cleanup events.

Christmas tree recycling.

Compliance with SB 1383
Services and programs provided by the City are critical to preserve public health and are also required to fulfill State mandates for the reduction of GHG emissions. Per SB 1383 (the Short-Lived Climate Pollutant Act of 2016) the City must implement a variety of programs and services to recover and recycle organic waste (such as food scraps, yard trimmings and paper) and thus reduce GHG emissions from landfills.

There may be future additional costs to the City associated with achieving SB 1383 compliance, beyond those contemplated by this Study.

SB 1383, or Short-Lived Climate Pollutants: Organic Waste Methane Emissions Reductions, establishes methane emissions reduction targets and grants the state agency CalRecycle the authority to pass regulations to achieve those targets. The law is an unfunded state mandate which passes responsibility for achieving the targets to local agencies. This law has the immediate goal of reducing organic waste sent to landfill and the ultimate objective of reaching statewide methane emissions reduction targets.

Specifically, it sets a statewide goal for the reduction in organic waste to landfills – 50% by 2020 and 75% by 2025 – in addition to the recovery of 20% of edible food waste for human consumption.

SB 1383 requires local governments, including the City, to provide organics collection to all generators, and all generators to subscribe to organics collection service. It also has specific mandates for container systems, education and outreach programs, monitoring and contamination reporting, and enforcement of regulations. CalRecycle has the discretionary authority to begin enforcement actions on jurisdictions and other entities for lack of compliance with SB 1383 starting on January 1, 2022. Civil penalties may begin accruing as of January 1, 2024.

The City is working on achieving full compliance with SB 1383 long-term, and is contemplating various changes in services and collection operations, including construction of a new facility, that will allow the City to achieve compliance with SB 1383 and other regulatory requirements. These costs are not included in this Study beyond existing services, and therefore R3 recommends the City maintain a robust operating reserve in the Solid Waste Fund in preparation for future development.

Page 2114 of 2438 ends

Background
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 3 of 16 Solid Waste Fund
The Solid Waste Fund primarily refers to the City's Waste Services Operations Fund (6301), but for the purposes of this Study also includes the Waste Services Rate Stabilization Fund (6310) and the Waste Services Rehabilitation Fund (6330).

Approximately 99% of solid waste service funding is derived from charges paid by residents, businesses, multi-family dwellings, and other generators for disposal, recycling, and composting services. The remaining 1% is sourced from capital replacement reserves, grants, reimbursements, and the sale of recyclables.

Rate Options Survey
R3 completed a solid waste services market rate survey for the City as part of this Study. As part of the market rate survey, R3 reviewed residential and commercial rates along with the corresponding services provided (e.g., collection service levels, bulky item pickup, and related fees). Data was gathered through a combination of city websites, telephone interviews, and email correspondence with participating jurisdictions.

R3 included a mix of municipally operated solid waste collection systems from across the state, as well as jurisdictions neighboring the City, in the market rate survey. The selected jurisdictions are listed below.

Bakersfield
Citrus Heights
Del Mar
Folsom
Hayward
Lincoln
Merced
Milpitas
Napa County
RecycleSmart (Contra
Costa County)
Rocklin
Sacramento City
San Leandro
Santa Clara
Shasta County
Union City
Woodland
As part of the rate alternatives evaluated in the Study, the City is considering a bulky item pickup program for residential customers, with two free pickups per year included in the rates. All jurisdictions surveyed had bulky item collection programs, with four programs that had 1-3 scheduled or on-call bulky item pickups per year. Most jurisdictions had size limitations of 1-10 cubic yards per pickup. Two jurisdictions utilize a drop-off site for bulky waste collection that is free of charge for residents.

Commercial rate alternatives evaluated in the Study include:

Locking fees (change from a monthly flat fee to a per-incident fee).

Push/pull fees (change from a monthly flat fee to a per-incident based fee).

Equipment/container replacement and repair fees, outside normal wear and tear (new fee).

Shared compactor container rates expanded to include non-compactor shared service, newly titled “City Designated Shared Service”.

For locking fees, other jurisdictions tend to charge monthly fees, and a small number charge on a per incident or per use basis. Some other jurisdictions only charge for the installation and/or replacement of locks, not monthly or per use fees. Almost all jurisdictions surveyed had fees for installing locks and replacing locks. Some jurisdictions do not charge for hauler-provided locks but do charge per use for customer-provided locks. A few also include fees for locks on enclosures and gates.

Page 2115 of 2438 ends

Background
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 4 of 16 For push/pull fees, some jurisdictions charge monthly fees or increase cost by number of weekly pickups, and some charge on a per distance basis. Costs and distances provided vary widely between jurisdictions, and a few jurisdictions do not charge for shorter distances (e.g., 0-20 feet).

For equipment/container replacement and repair fees, very few jurisdictions provide specific fees for container replacements or swaps for specific sized containers, with some simply stating “Market Rate of Missing Bin/Cart”. Most jurisdictions do not specify exact fees for container replacements, swaps, or repairs. Those jurisdictions that do offer specific costs for specific container size replacements, swaps, or repairs, usually allow for one free replacement/swap per year. Most jurisdictions that provide specific fees are for smaller base rate containers, but one jurisdiction did provide specific rates for 3-yard and 6-yard plastic and metal dumpsters and further stated that “bins with compacted material are charged three times the standard bin rate”.

For shared compactor rates, a few jurisdictions had rates that ranged widely from $25/month plus tonnage to $355/month for a 3-yard container. Most jurisdictions do not use or provide shared compactor rates, and no shared non-compactor rates were identified in this review.

Recommendations for rate adjustments based on the rate options survey are detailed in Section 4 of this report under Recommended Rate Adjustments.

Page 2116 of 2438 ends

3. SOLID WASTE FINANCIAL PLAN
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 5 of 16 Methodology & Objectives
In completing this Study, R3 evaluated and projected the City’s solid waste service revenues at current rates, operating, capital and SB 1383 compliance expenses, as well as Solid Waste Fund balance reserves over a ten-year financial planning period.

The primary objectives of this Study were to:

Ensure financial stability in the Solid Waste Fund by generating waste service rate revenues to cover costs, fund normal vehicle replacements, and maintain healthy reserves.

Identify costs associated with new rate options the City would like to implement, including the addition of a residential bulky item pickup program.

Provide for reasonable adjustments to the solid waste service rates by leveraging healthy fund reserves.

This section of the Study report provides details regarding our findings related to each of these areas of analysis. A summary of the 10-year solid waste financial plan for the Solid Waste Fund is included as Attachment 2 (covering each of two Scenarios prepared via this Study).

Projected Revenues
99% ($42.3 million in FY 2023-24) of the revenues into the Solid Waste Fund are from the monthly waste service rates charged to residents and businesses via the City’s utility bills for solid waste and recycling collection, processing, recovery, and disposal services. The remaining revenues are generated from other sources, mainly from interest on rate revenues. Chart 1, below, shows the amounts of revenues into the Solid Waste Service Fund at the current (as of FY2023-24) solid waste service rates.

Chart 1: Revenue Sources by Type and at Current Rates (FY 2023-24) For the purposes of this Study, projected changes and adjustments in revenues focus exclusively on solid waste service rates and capital transfers to and from other funds. This is because the other revenue sources are de minimis and have not historically changed in appreciable ways and are thus presumed to remain flat. Moreover, this Study does not contemplate or forecast growth in the number of ratepayers paying for solid waste services. This is because growth in accounts cannot be reliably projected at this time and further because, with rates being set to cover the cost of providing services, it is understood that new rate revenues will cover the costs of new solid waste service expenses for new customers.

Overall, and prior to recommended adjustments to solid waste rates, operating revenues into the City’s Solid Waste Fund are projected at $42.9 million in FY 2024-25. $370,772
$448,135
$42,308,916
$- $10,000,000 $20,000,000 $30,000,000 $40,000,000
Interest
Other Revenues
Rate Revenues

Page 2117 of 2438 ends

Solid Waste Financial Plan
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 6 of 16 Projected Expenses
Inflationary Changes to Baseline Operating Expenses
The City’s operating expenses are projected to increase annually by an average of ~4.2% per year in the coming five years. The following is a summary of the inflationary assumptions included in this Study for baseline operating expenses, which do not include new expense for capital replacement or changing to a 3- cart collection system. Table 1, below, shows projections for all expenses over the five-year rate study period.

Labor costs (inclusive of salaries, wages, and benefits) increasing 5% per year.

Administrative costs increasing by 6% per year.

Maintenance and equipment costs increasing by 4% per year.

Customer service, including outreach and education costs, increasing by 3% per year.

Residential pickup program costs increasing by 4.5% per year, FY25 and FY 26, and then 4% per year thereafter.

Commercial pickup program costs increasing by 4.5% per year, FY25 and FY 26, and then 4% per year FY27 and FY28, then 3% per year thereafter.

Disposal costs increasing by 3% for FY 25, and then 5% per year for FY26 and FY 27, then 3% thereafter.

Recycling and organics costs increasing by 3% per year.

Street sweeping costs increasing by 3% per year.

Adjustments, reimbursements, and interfund transfer costs increasing by 3% per year.

Table 1: Expense Inflation Factors
Expense Category FY 2024-
25 FY 2025-
26 FY 2026-
27 FY 2027-
28 FY 2028-
29 Labor Costs 5.0% 5.0% 5.0% 5.0% 5.0%
Administration 6.0% 6.0% 6.0% 6.0% 6.0%
Maintenance & Equipment 4.0% 4.0% 4.0% 4.0% 4.0%
Customer Service 3.0% 3.0% 3.0% 3.0% 3.0%
Other Operating Costs 4.5% 4.5% 4.5% 4.5% 4.5%
Residential & Commercial Pickup 4.5% 4.5% 4.0% 4.0% 4.0% Disposal (Landfill) 3.0% 5.0% 5.0% 3.0% 3.0%
Recycling 3.0% 3.0% 3.0% 3.0% 3.0%
Organics 3.0% 3.0% 3.0% 3.0% 3.0%
Street Sweeping 3.0% 3.0% 3.0% 3.0% 3.0%
Adjustments, Reimbursements, & Transfers 3.0% 3.0% 3.0% 3.0% 3.0% Operating Reserves and Capital Purchases
The City is in the planning process for construction of a new Environmental Utilities Operations Center facility including a Material Recovery Facility (MRF) for mixed recycling collection and processing, a transfer station for organics and garbage disposal, and a potential future organic waste processing facility, as well as other programs and services provided at one shared location. The facility will also include locations for fleet charging in anticipation of new CARB Advanced Clean Fleets (ACF) regulations and various divisions of the City’s EU department. Construction of the new facility is projected to cost $60 million and may commence as soon as FY2027-28.

Page 2118 of 2438 ends

Solid Waste Financial Plan
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 7 of 16 However, the plans and funding for the facility are not yet defined, and so for the purposes of this Study payment of these costs is not considered. Additionally, the capital costs for zero emission fleet infastructure are not included in this Study.

In addition to the primary solid waste operations fund (6301) reviewed in this Study, the City uses two additional solid waste funds for solid waste rate stabilization (6310) and waste services rehabilitation (6330). Fund 6310 holds operating reserves to supplement rates as needed. Fund 6330 receives surplus revenues from Fund 6301 when available and provides for purchases of replacement vehicles or other equipment, and other special needs.

As shown in Chart 2, below, the Solid Waste Fund will remain healthy over the planning period if rate increases are implemented. However, if rate increases are not implemented, the operating reserves will be depleted and become negative in FY 2029-30, and debt will increase rapidly in the following years.

Minimum operating reserves are shown, as well as target reserves which may be needed for future capital development.

Chart 2: Waste Services Reserve Levels
Overall Expense Projections
Taken altogether, annual projected expenses will slightly exceed projections of revenues at current solid waste rates for several years in the ten-year financial forecast, however, the City’s robust operating reserves will remain stable if rate increases are implemented. $30.21M
$29.00M
$27.11M
$25.66M
$24.69M $24.41M
$27.65M
$23.13M
$16.84M
$8.70M
$(1.21)M
$10.59M $11.21M $11.69M $12.13M $12.58M $13.02M
$21.19M
$22.42M
$23.4M $24.26M
$25.17M $26.04M
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Fund Balance (With Rate Increases) Fund Balance (No Rate Increases) Minimum Reserves Target Reserves

Page 2119 of 2438 ends

Solid Waste Financial Plan
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 8 of 16 For the next five fiscal years, via Scenario 1:

Projected expenses in the Solid Waste Fund for FY 2024-25 are $59.5 million (including $15 million in capital expenses for the new waste services operation center) while projected revenues at current rates are $43 million.

Projected expenses in FY 2025-26 are $45.6 million while projected revenues are $44.4 million.

Projected expenses in FY 2026-27 are $47.5 million while projected revenues are $45.6 million.

Projected expenses in FY 2027-28 are $49.3 million while projected revenues are $47.8 million.

Projected expenses in FY 2028-29 are $51.1 million while projected revenues are $50.2 million.

Projected expenses by year for the next five fiscal years are shown in Chart 3, below, and are compared to the amended final expenses for the most recent FY 2023-24. Complete expense projections for both Scenarios 1 and 2 are shown in Attachment 3.

Chart 3: Summary of Current and Projected Expenses
Recommended Adjustments to Solid Waste Rates
To continue meeting operating expenses while maintaining operating reserves for future projected expenses such as capital projects, R3 recommends modest increases in solid waste rate adjustments as shown below:

Scenario 1 (no bulky pickups): 3% each in FY 2025-26 and FY 2026-27, then 5% each in FY 2027-28 through FY 2030-31, followed by 3% annual adjustments in FY 2031-32 through FY 2034-35.

Scenario 2 (add residential bulky pickups): 5% each in FY 2025-26 through FY 2030-31, then 3% annual adjustments for FY 2031-32 through FY 2034-35.
-
10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
FY 2023-24 FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY2028-29 Collection Operation Costs Post Collection Processing and Landfill Costs Administration Interdepartmental Services and Transfers Customer Service and Education & Outreach One-time Capital Expenses

Page 2120 of 2438 ends

Solid Waste Financial Plan
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 9 of 16 Notably, these recommended adjustments avoid higher increases to waste service rates by continuing to supplement operational expense requirements via use of available balances in the Solid Waste Fund, as shown in Chart 4, on the following page.

Chart 4: Projections of Revenues, Expenses and Reserves by Year While using available fund balance to phase-in rate adjustments is appropriate and advantageous, it is also important to maintain minimum reserve levels. Currently, forecasted operating reserves are strong and will not be below 25% in any given year of the forecast. Although this Study recommends rate adjustments on a five-year schedule ending FY 2029-30 (maximum five-year schedule for rate adjustments under Proposition 218), should the City choose, it may schedule rate adjustments on a twoyear schedule ending FY 2026-27.

The City may also choose to spend down its current operating reserves by reducing future rate adjustments, so that future operating reserves are closer to the City’s 25% minimum reserve policy.

However, that is not recommended as it is anticipated that the City will need to fund future capital facility and equipment needs that are not included in this Study. 0%
10%
20%
30%
40%
50%
60%
70%
80%
0 10,000,000
20,000,000
30,000,000
40,000,000
50,000,000
60,000,000
70,000,000
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 Total Revenues Total Expenses Three-Fund Balance as % of Operating Expenses

Page 2121 of 2438 ends

4. SOLID WASTE RATE STUDY
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 10 of 16 Methodology & Objectives
R3 recommends a five-year rate schedule through FY 2029-30 with rate adjustments uniform across all sectors. The City may also revisit the Study after two years to be able to make a more certain determination on future rate adjustment needs. Using the projections of revenues, expenses, and fund reserves, the Study yields recommended adjustments to waste service rates effective July 1, 2025, through June 30, 2030 (see Attachment 1).

As part of this Study, the City requested that R3 provide Scenario 1 and Scenario 2, where Scenario 2 includes expenses for a new residential bulky item pickup program. In Scenario 2, residents would be able to access bulky item pickups upon request, up to two times per year per customer account. Rate adjustments would vary slightly depending on which scenario the City selects, as detailed in Section 3 above.

In addition to the proposed bulky item pickup program, the City further requested information on rate options for the following:

Push/pull fees based on per-incident (currently a $21.15 flat monthly fee).

Locking fees based on number of occurrences (currently $14.10 flat monthly fee).

Commercial shared collection rates for non-compactor containers (currently only compactors have shared rates).

Instituting a fee on the master rate sheet for charging customers for equipment/container replacement or repair, excluding normal wear and tear, “at cost”, depending on the type and size of container as well as the replacement or repair necessary.

These rate options are reviewed in more detail in the Rate Survey summary of Section 2, above.

Proportionality in Cost-of-Service
R3 analyzed the proposed waste service rates for adequacy with respect to proportionate allocation of costs among waste service customers. R3 found that the City’s current (and thus also proposed) solid waste rate structure proportionately allocates costs to service types based on the relative differences in cost associated with the types and sizes of services provided to customers.

For example, for residential customers subscribed to 95-gallon cart waste service (currently $36.05/month), cost-of-service for those subscribed to the second additional 95-gallon gray container ($24.65) is proportionately less than those subscribed to just the single 95-gallon container size. Further, if residential customers request an additional 95-gallon green cart beyond the one included in the bundled rate, it also costs less than the primary collection rate ($13.10). This is because the base residential customer service is a bundled service comprised of garbage and green container service. Thus, the costs of the standalone additional services are less than the base bundled service offering.

Comparing commercial with residential rates, residential per-gallon costs-of-service for both 95-gallon and 190-gallon (two 95-gallon containers) waste service levels are slightly higher than the equivalent commercial costs-of-service, which is appropriate and proportionate. This is because residential customers receive more services and benefits as part of their rate package that aren’t offered to commercial customers.

Commercial rates are also proportional in cost-of-service in that there is a flat ratio applied to all rate types that depends on frequency of pickups and container size, including for larger “bulk” solid waste subscription levels, which are collected in large bins measured in cubic yards. As with the per-gallon costs-of-service for refuse collected in cart containers (and for the same reasons) the per-gallon cost-ofservice for those subscribed to the larger container sizes (and higher collection frequencies) is proportional to frequency of pickups and container size.

Page 2122 of 2438 ends

Solid Waste Rate Study
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 11 of 16 For example, the base bundled cart rate for commercial customers “Autocan flat rate” is $36.05, same as for residential collection; however, additional 95-gallon containers for commercial customers are the same cost. Similarly, for commercial frontloader cardboard service, it costs $78.70 for a 4-yard container to be collected once a week or twice the cost ($157.40) to be collected twice a week; similarly, it costs $157.40 for an 8-yard container to be collected once a week.

Here again, the costs-of-service for these refuse container sizes and collection frequencies are fair and proportionate in that they take into account the fixed and variable costs associated with the waste services provided. Overall, and given the analysis expressed above, we find that the City’s solid waste rate structure – and the proposed waste services rates – fairly and proportionately allocate the costs-ofservice between service levels and customer types. The costs-of-service are higher for those customers with a greater proportion of fixed to variable costs and higher levels of other services provided, and lower for those customers with a less proportion of fixed to variable costs and lower levels of other services provided.

Recommended Rate Adjustments
Residential Rates
The City’s residential rates are based on refuse container size (95-gallon refuse carts) but cover the cost of all service provided to residential customers. The “bundled” service package includes weekly collection of refuse and green waste, as well as access to periodic recycling events and other City services. Table 2 and Chart 5, below, show the recommended residential 95-gallon rates for Scenario 1 (no residential bulky item pickup service added). It should be noted that residential customers may downsize to a 65- gallon refuse container for the same cost as the 95-gallon default container.

Table 2: Recommended Residential 95-Gal Refuse Rates (Scenario 1) Current FY
2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 $36.05 $37.13 $38.24 $40.15 $42.16 $44.27
Chart 5: Recommended Residential Refuse Rates (Scenario 1) Table 3 and Chart 6, on the following page, show the recommended 95-gallon residential rates if a bulky item pickup service is added, with up to two pickups annually included in the residential rates (Scenario 2). $36.05 $37.13 $38.24 $40.15 $42.16 $44.27
$-
$10
$20
$30
$40
$50
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30

Page 2123 of 2438 ends

Solid Waste Rate Study
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 12 of 16 Table 3: Recommended Residential 95-Gal Refuse Rates (Scenario 2) Current FY
2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 $36.05 $37.85 $39.74 $41.73 $43.82 $46.01
Chart 6: Recommended Residential Refuse Rates (Scenario 2) Commercial and Industrial Rates
Like residential rates, the City’s commercial and industrial rates are based on refuse container size and cover the cost providing collection of refuse and recycling. Customers can choose from a variety of subscription levels and sizes, as shown in Attachment 1. The tables and charts below show examples of common commercial subscription types for Scenario 1 (no residential bulky item pickups). Rate adjustments would vary slightly in Scenario 2 (residential bulky item pickups) that would have insubstantial changes to the rates. See Attachment 1 for both Scenarios 1 and 2.

Table 4: Recommended Commercial Rates for Autocan Flat Rate (per unit) Current FY
2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 $36.05 $37.13 $38.24 $40.15 $42.16 $44.27
Table 5: Recommended Commercial Rates for Organics 65-gallon (1x/week) Current FY
2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 $48.30 $49.75 $51.24 $53.80 $56.49 $59.31
Table 6: Recommended Commercial Rates for Organics 2-yard (1x/week) Current FY
2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 $114.73 $118.17 $121.72 $127.81 $134.20 $140.91
$36.05 $37.85 $39.74 $41.73 $43.82 $46.01
$-
$10
$20
$30
$40
$50
FY 2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30

Page 2124 of 2438 ends

Solid Waste Rate Study
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 13 of 16 Chart 7: Recommended Commercial Refuse Cart Rates (per unit) The City requested a new rate option starting FY 2025-26, to allow for Commercial shared rates for noncompactor customers, based on the tiered system currently in place for shared compactor rates. These rates were created using a ratio of frontloader and rearloader non-shared rates to shared compactor rates. Table 7 below shows the Commercial “Designated Collection Service” projected rates based on the FY 2024-25 current rates.

Table 7: Recommended Commercial Rates for City Designated Shared Services (Tier 1 Minimum) Current FY
2024-25 FY 2025-26 FY 2026-27 FY 2027-28 FY 2028-29 FY 2029-30 $40.42 $41.63 $42.88 $45.02 $47.27 $49.63
New Rate Options for Commercial Customers
The City requested an analysis of rate options for certain commercial and industrial waste services.

These include the push/pull fee (monthly), locking fee (monthly), and equipment replacement/repair fees (flat fee for bin replacement).

For the push/pull fee, R3 developed a rate option based on distance. For the locking fee, R3 developed a rate option administered per incident, such that if a customer is serviced three times a week they would be charged for each individual occurrence, instead of a flat fee once a month. Finally, for the equipment replacement/repair fee, currently the City has in place a flat fee of $112 for FY 2024-25 for bin replacement of the autocan flat rate 95-gallon refuse containers (or other 95-gallon containers for recycling or organics).

The City wishes to implement an equipment replacement/repair fee for larger container sizes and types for damages outside of normal wear and tear. However, due to the variety of container sizes, types, and brands in use at any given time, it is not feasible to project such costs for equipment replacement and/or repairs that may be needed in the future. Therefore, R3 recommends that the City simply implements a line item on the master rate sheet for equipment replacement or repair (outside normal wear and tear) to be “At Cost”, determined at the time replacement or repair is needed, which is an allowable means of fee setting for this type of property.

Via the market rate survey conducted for this Study, a wide range of fee options were identified for locking fees and push/pull fees. For locking fees specifically, R3 suggests a “per use” fee as a potential alternative to the current structure, so that its locking fee is applied per number of weekly pickups rather than a flat monthly fee. The City can consider using its current monthly fee of $14, which is roughly $36.05
$48.30
$114.73
$44.27
$59.31
$140.91
$0
$20
$40
$60
$80
$100
$120
$140
Autocan 95-gallon Organics 65-gallon Organics 2-yard
FY2024-25 FY2025-26 FY2026-27 FY2027-28 FY2028-29 FY2029-30

Page 2125 of 2438 ends

Solid Waste Rate Study
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 14 of 16 average for what other jurisdictions charge for per use locking fees ($7-$20). The City may also wish to reduce the current fee in order to mitigate the impact to commercial customers. The range of costs for locking fees per pickup are shown in Table 8 below.

Table 8: Monthly Locking Fee Costs Per Pickup
Weekly #
Pickups 1 Pickup 2 Pickup 3 Pickup 4 Pickup 5 Pickup 6 Pickup 7 Pickup Extra Pickup Monthly Avg. #
Total Pickups
4 Pickups
8 Pickups
12 Pickups
16 Pickups
20 Pickups
24 Pickups
28 Pickups -
Average Cost $56 $113 $169 $226 $282 $338 $395 $14 each Low Cost $28 $56 $84 $112 $140 $168 $196 $7 each
High Cost $80 $160 $240 $320 $400 $480 $560 $20 each
For push/pull fees specifically based on distance, costs ranged widely from $4.57 for 0-50 feet and $6.20 for 51+ feet, up to $528.30 for distances of 176-200 feet picked up 6 times a week. Several jurisdictions offer free push/pull service for distances of 0-10 or 0-20 feet. Some of the surveyed push/pull rates are illustrated in Charts 8, 9, and 10, below and on the following pages. It should be noted that frequency of pickup varies for each of these rates as some are weekly, monthly, or per pickup rates, so these charts are not a thorough analysis of cost per foot for push/pull distance based fees. However, they can help establish a baseline for the City to consider some average rates. Averages for low cost/distance, medium cost/distance, and high cost/distance are shown in Table 9, on page 16.

Chart 8: Push/Pull Fees by Low Cost & Distance
$23
$7
$33
$0
$11
$0
$10
$13
$2.3 $0.4 $1.7 $0.4 $1.0 $1.3
0 5
10 15
20 25
30 $0
$10
$20
$30
$40
Low Cost Cost per foot Maximum Distance (feet)

Page 2126 of 2438 ends

Solid Waste Rate Study
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 15 of 16 Chart 9: Push/Pull Fees by Medium Cost & Distance
Chart 10: Push/Pull Fees by High Cost & Distance
$265.01
$321.37
$528.30
$336.40
$39.56
$50.00
$1.33 $1.07 $2.64 $3.33 $0.99 $1.25
0 50
100
150
200
250
300
350
$0
$50
$100
$150
$200
$250
$300
$350
$400
$450
$500
$550
High Cost Cost per foot Distance (feet)
$23.38
$106.28
$171.39
$37.38
$19.88 $25.00
$64.50
$1.11 $1.06 $1.07 $0.37 $0.99 $1.25 $1.29
0 20
40 60
80 100
120
140
160
180
$0
$20
$40
$60
$80
$100
$120
$140
$160
$180
Medium Cost Cost per foot Maximum Distance (feet)

Page 2127 of 2438 ends

Solid Waste Rate Study
City of Roseville | Solid Waste Financial Plan and Rate Study – Final Report 16 of 16 Table 9: Average Push Pull Fees by Cost & Distance
Cost Range Distance (feet) Cost per Foot Total Cost
Low Cost & Distance 0-20 $0.88 $18
Medium Cost & Distance 21-75 $1.02 $77
High Cost & Distance 76-150 $1.8 $265
In Table 9, above, distance by feet has been rounded for simplicity. R3 presents the average costs by distance in Table 9 as an option for consideration. Application frequency (per pickup, week, or month) remains at the City’s discretion. As an average measure, R3 recommends that the City consider using push/pull fees on a weekly basis rather than per-pickup and additionally charge the fee per individual bin/cart that requires push/pull service. The costs for weekly charges would depend on the distance, but for example, if the City charges its existing push/pull fee of $21.15 for the shortest distance and a customer had two containers that need push/pull service, that would cost $21.15 x 2 = $42.30/week, x4 weeks/month = $169.20 total per month, regardless of how many pickups per week the customer needs.

The City may choose to simplify the push-pull fee system by changing its existing push-pull fee of $21.15 monthly, to $21.15 per pickup, rather than adopting a distance based fee. This would create a similar fee structure to the locking fee options discussed above, where if a customer has 1 container x 1 pickup/week, x4 weeks/month, they would pay a total of $84.60/month. Further analysis could help identify the true cost per foot other jurisdictions are charging based on whether the charge is per pickup, per week, or per month, as well as whether the charge is multiplied by the number of individual containers. Finally, the City may also choose to continue using its current push/pull rate of $21.15 for the shortest distance range it selects for push/pull fees, and/or assess the most commonly used distances and frequency of use for existing push/pull customers in the City in order to customize the distance ranges, frequencies, and rates more appropriately for its customers’ needs.

Page 2128 of 2438 ends

FY24-25 Rate FY25-26 Rate FY26-27 Rate
$36.05 $37.13 $38.24
$24.65 $25.39 $26.15
$13.10 $13.49 $13.89
$23.56 $24.27 $25.00
$17.32 $17.84 $18.38
$35.24 $36.30 $37.39
$35.24 $36.30 $37.39
$168.27 $173.32 $178.52
$105.26 $108.42 $111.67
$35.24 $36.30 $37.39
$127.39 $131.21 $135.15
$176.65 $181.95 $187.41
$123.98 $127.70 $131.53
FY24-25 Rate FY25-26 Rate FY26-27 Rate
$36.05 $37.13 $38.24
$50.53 $52.05 $53.61
$40.42 $41.63 $42.88
$11.90 $12.26 $12.63
$63.67 $65.58 $67.55
$21.15 $21.78 $22.43
$14.10 $14.52 $14.96
$23.56 $24.27 $25.00
$23.56 $24.27 $25.00
$35.24 $36.30 $37.39
$227.53 $234.36 $241.39
$42.28 $43.55 $44.86
$84.56 $87.10 $89.71
$594.96 $612.81 $631.19
$70.47 $72.58 $74.76
$35.24 $36.30 $37.39
$21.15 $21.78 $22.43
$105.70 $108.87 $112.14
$38.22 $39.37 $40.55

AT COST AT COST AT COST
FY24-25 Rate FY25-26 Rate FY26-27 Rate
1 2 3 4 5 1 2 3 4 5 1 2 3 4 5
65 gallon 1 $48.30 $96.60 $144.90 $193.20 $241.50 65 gallon 1 $49.75 $99.50 $149.25 $199.00 $248.75 65 gallon 1 $51.24 $102.48 $153.72 $204.96 $256.20 65 gallon 2 $72.68 $145.36 $218.04 $290.72 $363.40 65 gallon 2 $74.86 $149.72 $224.58 $299.44 $374.30 65 gallon 2 $77.11 $154.22 $231.33 $308.44 $385.55 65 gallon 3 $97.06 $194.12 $291.18 $388.24 $485.30 65 gallon 3 $99.97 $199.94 $299.91 $399.88 $499.85 65 gallon 3 $102.97 $205.94 $308.91 $411.88 $514.85 65 gallon 4 $121.44 $242.88 $364.32 $485.76 $607.20 65 gallon 4 $125.08 $250.16 $375.24 $500.32 $625.40 65 gallon 4 $128.83 $257.66 $386.49 $515.32 $644.15 65 gallon 5 $145.82 $291.64 $437.46 $583.28 $729.10 65 gallon 5 $150.19 $300.38 $450.57 $600.76 $750.95 65 gallon 5 $154.70 $309.40 $464.10 $618.80 $773.50 65 gallon 6 $170.20 $340.40 $510.60 $680.80 $851.00 65 gallon 6 $175.31 $350.62 $525.93 $701.24 $876.55 65 gallon 6 $180.57 $361.14 $541.71 $722.28 $902.85 2 YD 1 $114.73 $229.46 $344.19 $458.92 $573.65 2 YD 1 $118.17 $236.34 $354.51 $472.68 $590.85 2 YD 1 $121.72 $243.44 $365.16 $486.88 $608.60 2 YD 2 $205.55 $411.10 $616.65 $822.20 $1,027.75 2 YD 2 $211.72 $423.44 $635.16 $846.88 $1,058.60 2 YD 2 $218.07 $436.14 $654.21 $872.28 $1,090.35 FY24-25 Rate FY25-26 Rate FY26-27 Rate
$86.60 $89.20 $91.88
$115.47 $118.93 $122.50
FY24-25 Rate FY25-26 Rate FY26-27 Rate
$8.45 $8.70 $8.96
$40.42 $41.63 $42.88
$34.05 $35.07 $36.12
$71.93 $74.09 $76.31
$115.47 $49.75 $51.24
$230.85 $118.17 $121.72
$151.96 $156.52 $161.22
FY24-25 Rate FY25-26 Rate FY26-27 Rate
$440.28 $453.49 $467.09
$440.28 $453.49 $467.09
$440.28 $453.49 $467.09
$440.28 $453.49 $467.09
$440.28 $453.49 $467.09
$440.28 $453.49 $467.09
2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD 128.18$ 256.36$ 384.54$ 512.72$ 640.90$ 769.08$ $ 897.26 67.29$ 2 YARD 132.03$ 264.06$ 396.09$ 528.12$ 660.15$ 792.18$ $ 924.21 69.31$ 2 YARD 135.99$ 271.98$ 407.97$ 543.96$ 679.95$ 815.94$ $ 951.93 71.39$ 3 YARD** 192.27$ 384.54$ 576.81$ 769.08$ 961.35$ 1,153.62$ $ 1,345.89 83.31$ 3 YARD** 198.04$ 396.08$ 594.12$ 792.16$ 990.20$ 1,188.24$ $ 1,386.28 85.81$ 3 YARD** 203.98$ 407.96$ 611.94$ 815.92$ 1,019.90$ 1,223.88$ $ 1,427.86 88.38$ 4 YARD 256.36$ 512.72$ 769.08$ 1,025.44$ 1,281.80$ 1,538.16$ $ 1,794.52 99.33$ 4 YARD 264.05$ 528.10$ 792.15$ 1,056.20$ 1,320.25$ 1,584.30$ $ 1,848.35 102.31$ 4 YARD 271.97$ 543.94$ 815.91$ 1,087.88$ 1,359.85$ 1,631.82$ $ 1,903.79 105.38$ 5 YARD** 320.45$ 640.90$ 961.35$ 1,281.80$ 1,602.25$ 1,922.70$ $ 2,243.15 115.36$ 5 YARD** 330.06$ 660.12$ 990.18$ 1,320.24$ 1,650.30$ 1,980.36$ $ 2,310.42 118.82$ 5 YARD** 339.96$ 679.92$ 1,019.88$ 1,359.84$ 1,699.80$ 2,039.76$ $ 2,379.72 122.38$ 6 YARD 384.54$ 769.08$ 1,153.62$ 1,538.16$ 1,922.70$ 2,307.24$ $ 2,691.78 131.38$ 6 YARD 396.08$ 792.16$ 1,188.24$ 1,584.32$ 1,980.40$ 2,376.48$ $ 2,772.56 135.32$ 6 YARD 407.96$ 815.92$ 1,223.88$ 1,631.84$ 2,039.80$ 2,447.76$ $ 2,855.72 139.38$ 8 YARD 512.72$ 1,025.44$ 1,538.16$ 2,050.88$ 2,563.60$ 3,076.32$ $ 3,589.04 163.42$ 8 YARD 528.10$ 1,056.20$ 1,584.30$ 2,112.40$ 2,640.50$ 3,168.60$ $ 3,696.70 168.32$ 8 YARD 543.94$ 1,087.88$ 1,631.82$ 2,175.76$ 2,719.70$ 3,263.64$ $ 3,807.58 173.37$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra

1.5 YARD** 120.17$ 240.34$ 360.51$ 480.68$ 600.85$ 721.02$ $ 841.19 65.29$ 1.5 YARD** 123.78$ 247.56$ 371.34$ 495.12$ 618.90$ 742.68$ $ 866.46 67.25$ 1.5 YARD** 127.49$ 254.98$ 382.47$ 509.96$ 637.45$ 764.94$ $ 892.43 69.27$ 2 YARD 160.23$ 320.46$ 480.69$ 640.92$ 801.15$ 961.38$ $ 1,121.61 75.30$ 2 YARD 165.04$ 330.08$ 495.12$ 660.16$ 825.20$ 990.24$ $ 1,155.28 77.56$ 2 YARD 169.99$ 339.98$ 509.97$ 679.96$ 849.95$ 1,019.94$ $ 1,189.93 79.89$ 3 YARD 240.34$ 480.68$ 721.02$ 961.36$ 1,201.70$ 1,442.04$ $ 1,682.38 95.33$ 3 YARD 247.55$ 495.10$ 742.65$ 990.20$ 1,237.75$ 1,485.30$ $ 1,732.85 98.19$ 3 YARD 254.98$ 509.96$ 764.94$ 1,019.92$ 1,274.90$ 1,529.88$ $ 1,784.86 101.14$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD 230.97$ 461.94$ 692.91$ 923.88$ 1,154.85$ 1,385.82$ $ 1,616.79 92.99$ 2 YARD 237.90$ 475.80$ 713.70$ 951.60$ 1,189.50$ 1,427.40$ $ 1,665.30 95.78$ 2 YARD 245.04$ 490.08$ 735.12$ 980.16$ 1,225.20$ 1,470.24$ $ 1,715.28 98.65$ 3 YARD 346.45$ 692.90$ 1,039.35$ 1,385.80$ 1,732.25$ 2,078.70$ $ 2,425.15 121.86$ 3 YARD 356.84$ 713.68$ 1,070.52$ 1,427.36$ 1,784.20$ 2,141.04$ $ 2,497.88 125.52$ 3 YARD 367.55$ 735.10$ 1,102.65$ 1,470.20$ 1,837.75$ 2,205.30$ $ 2,572.85 129.29$ 4 YARD 461.94$ 923.88$ 1,385.82$ 1,847.76$ 2,309.70$ 2,771.64$ $ 3,233.58 150.73$ 4 YARD 475.80$ 951.60$ 1,427.40$ 1,903.20$ 2,379.00$ 2,854.80$ $ 3,330.60 155.25$ 4 YARD 490.07$ 980.14$ 1,470.21$ 1,960.28$ 2,450.35$ 2,940.42$ $ 3,430.49 159.91$ 6 YARD 692.90$ 1,385.80$ 2,078.70$ 2,771.60$ 3,464.50$ 4,157.40$ $ 4,850.30 208.47$ 6 YARD 713.69$ 1,427.38$ 2,141.07$ 2,854.76$ 3,568.45$ 4,282.14$ $ 4,995.83 214.72$ 6 YARD 735.10$ 1,470.20$ 2,205.30$ 2,940.40$ 3,675.50$ 4,410.60$ $ 5,145.70 221.16$ 8 YARD 923.87$ 1,847.74$ 2,771.61$ 3,695.48$ 4,619.35$ 5,543.22$ $ 6,467.09 266.21$ 8 YARD 951.59$ 1,903.18$ 2,854.77$ 3,806.36$ 4,757.95$ 5,709.54$ $ 6,661.13 274.20$ 8 YARD 980.14$ 1,960.28$ 2,940.42$ 3,920.56$ 4,900.70$ 5,880.84$ $ 6,860.98 282.43$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD 288.71$ 577.42$ 866.13$ 1,154.84$ 1,443.55$ 1,732.26$ $ 2,020.97 107.42$ 2 YARD 297.37$ 594.74$ 892.11$ 1,189.48$ 1,486.85$ 1,784.22$ $ 2,081.59 110.64$ 2 YARD 306.29$ 612.58$ 918.87$ 1,225.16$ 1,531.45$ 1,837.74$ $ 2,144.03 113.96$ 3 YARD 433.07$ 866.14$ 1,299.21$ 1,732.28$ 2,165.35$ 2,598.42$ $ 3,031.49 143.51$ 3 YARD 446.06$ 892.12$ 1,338.18$ 1,784.24$ 2,230.30$ 2,676.36$ $ 3,122.42 147.82$ 3 YARD 459.44$ 918.88$ 1,378.32$ 1,837.76$ 2,297.20$ 2,756.64$ $ 3,216.08 152.25$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD** 39.35$ 78.70$ 118.05$ 157.40$ 196.75$ 236.10$ $ 275.45 45.08$ 2 YARD** 40.53$ 81.06$ 121.59$ 162.12$ 202.65$ 243.18$ $ 283.71 46.43$ 2 YARD** 41.75$ 83.50$ 125.25$ 167.00$ 208.75$ 250.50$ $ 292.25 47.82$ 3 YARD** 59.02$ 118.04$ 177.06$ 236.08$ 295.10$ 354.12$ $ 413.14 50.00$ 3 YARD** 60.79$ 121.58$ 182.37$ 243.16$ 303.95$ 364.74$ $ 425.53 51.50$ 3 YARD** 62.61$ 125.22$ 187.83$ 250.44$ 313.05$ 375.66$ $ 438.27 53.05$ 4 YARD 78.70$ 157.40$ 236.10$ 314.80$ 393.50$ 472.20$ $ 550.90 54.92$ 4 YARD 81.06$ 162.12$ 243.18$ 324.24$ 405.30$ 486.36$ $ 567.42 56.57$ 4 YARD 83.49$ 166.98$ 250.47$ 333.96$ 417.45$ 500.94$ $ 584.43 58.27$ 5 YARD** 98.37$ 196.74$ 295.11$ 393.48$ 491.85$ 590.22$ $ 688.59 59.84$ 5 YARD** 101.32$ 202.64$ 303.96$ 405.28$ 506.60$ 607.92$ $ 709.24 61.64$ 5 YARD** 104.36$ 208.72$ 313.08$ 417.44$ 521.80$ 626.16$ $ 730.52 63.49$ 6 YARD 118.04$ 236.08$ 354.12$ 472.16$ 590.20$ 708.24$ $ 826.28 64.75$ 6 YARD 121.58$ 243.16$ 364.74$ 486.32$ 607.90$ 729.48$ $ 851.06 66.69$ 6 YARD 125.23$ 250.46$ 375.69$ 500.92$ 626.15$ 751.38$ $ 876.61 68.69$ 8 YARD 157.39$ 314.78$ 472.17$ 629.56$ 786.95$ 944.34$ $ 1,101.73 74.59$ 8 YARD 162.11$ 324.22$ 486.33$ 648.44$ 810.55$ 972.66$ $ 1,134.77 76.83$ 8 YARD 166.97$ 333.94$ 500.91$ 667.88$ 834.85$ 1,001.82$ $ 1,168.79 79.13$ Fee Extra PU Fee Extra PU Fee Extra PU
$176.65 $123.98 $181.95 $127.70 $187.41 $131.53
$147.07 $94.40 $151.48 $97.23 $156.02 $100.15
$206.23 $153.56 $212.42 $158.17 $218.79 $162.92
FY24-25 Rate FY25-26 Rate FY26-27 Rate
$106.50 At Cost At Cost
$106.50 At Cost At Cost
$60.50 At Cost At Cost
$60.50 At Cost At Cost
$82.75 At Cost At Cost
$82.75 At Cost At Cost
$58.25 At Cost At Cost
$63.50 At Cost At Cost
$222.00 At Cost At Cost
*FEE CHARGED FOR RETURNING BUT UNABLE TO SERVICE CAN *FEE CHARGED FOR RETURNING BUT UNABLE TO SERVICE CAN *FEE CHARGED FOR RETURNING BUT UNABLE TO SERVICE CAN **FEE CHARGED AFTER RESIDENT HAS BEEN NOTIFIED 3 TIMES PER 12 MONTH PERIOD FOR TRASH IN THE GW CAN **FEE CHARGED AFTER RESIDENT HAS BEEN NOTIFIED 3 TIMES PER 12 MONTH PERIOD FOR TRASH IN THE GW CAN **FEE CHARGED AFTER RESIDENT HAS BEEN NOTIFIED 3 TIMES PER 12 MONTH PERIOD FOR TRASH IN THE GW CAN ***CONTAINER REPLACEMENT DUE UNRELATED TO FAILURE IN EXCESS OF 1 X PER 12 MONTHS ***CONTAINER REPLACEMENT DUE UNRELATED TO FAILURE IN EXCESS OF 1 X PER 12 MONTHS ***CONTAINER REPLACEMENT DUE UNRELATED TO FAILURE IN EXCESS OF 1 X PER 12 MONTHS Treated Wood Waste Treated Wood Waste Treated Wood Waste Inert (clean dirt, rock, asphalt, concrete) Inert (clean dirt, rock, asphalt, concrete) Inert (clean dirt, rock, asphalt, concrete) Green Waste Green Waste Green Waste
Food Waste Food Waste Food Waste
Wood Waste Wood Waste Wood Waste
Mixed Inert Mixed Inert Mixed Inert
Sludge Sludge Sludge

C&D C&D C&D

MSW MSW MSW
Subscription Item Subscription Item Subscription Item
Tonnage Rates Based on WPWMA (addititional to base hauling fee) Tonnage Rates Based on WPWMA (addititional to base hauling fee) Tonnage Rates Based on WPWMA (addititional to base hauling fee) 8 Yard (not offered anymore) 8 Yard (not offered anymore) 8 Yard (not offered anymore) 4 Yard (not offered anymore) 4 Yard (not offered anymore) 4 Yard (not offered anymore) 6 Yard - Weekly Rental Fee 6 Yard - Weekly Rental Fee 6 Yard - Weekly Rental Fee Subscription Item Subscription Item Subscription Item
Commercial Frontloader Temp Bins Commercial Frontloader Temp Bins Commercial Frontloader Temp Bins **SIZES NO LONGER OFFERED (available for repair or replace depending on inventory) **SIZES NO LONGER OFFERED (available for repair or replace depending on inventory) **SIZES NO LONGER OFFERED (available for repair or replace depending on inventory) BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week FRONTLOADER CARDBOARD SERVICE (Both Standard & Compactor CB) FRONTLOADER CARDBOARD SERVICE (Both Standard & Compactor CB) FRONTLOADER CARDBOARD SERVICE (Both Standard & Compactor CB) BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week

REARLOADER COMPACTOR SERVICE REARLOADER COMPACTOR SERVICE REARLOADER COMPACTOR SERVICE BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week

FRONTLOADER COMPACTOR SERVICE FRONTLOADER COMPACTOR SERVICE FRONTLOADER COMPACTOR SERVICE BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week

REARLOADER SERVICE REARLOADER SERVICE REARLOADER SERVICE BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week FRONTLOADER SERVICE 2022/23 EFF 07/01/22 - RATE FOR MUNICIPAL CODE FRONTLOADER SERVICE FRONTLOADER SERVICE R/O Compactors, all sizes R/O Compactors, all sizes R/O Compactors, all sizes 40 Yard 40 Yard 40 Yard
30 Yard 30 Yard 30 Yard
25 Yard 25 Yard 25 Yard
20 Yard 20 Yard 20 Yard
10 Yard 10 Yard 10 Yard
Subscription Item Subscription Item Subscription Item
Temp Rental Fee per week (without haul) Temp Rental Fee per week (without haul) Temp Rental Fee per week (without haul) Tier 3 Shared Organics Equivalent Tier 3 Shared Organics Equivalent Tier 3 Shared Organics Equivalent Roll Off Open Top Haul Fee (tonnage separate) Roll Off Open Top Haul Fee (tonnage separate) Roll Off Open Top Haul Fee (tonnage separate) Tier 2 Shared Organics Equivalent Tier 2 Shared Organics Equivalent Tier 2 Shared Organics Equivalent Tier 3 Tier 3 Tier 3
Tier 2 Tier 2 Tier 2
Tier 1 (minimum) Tier 1 (minimum) Tier 1 (minimum)
Tier 1 (per 1,000 SF of business or per unit of residential dwelling) Tier 1 (per 1,000 SF of business or per unit of residential dwelling) Tier 1 (per 1,000 SF of business or per unit of residential dwelling) Subscription Item Subscription Item Subscription Item
Designated Collection Service Rates Designated Collection Service Rates Designated Collection Service Rates Contaminated Pickup Contaminated Pickup Contaminated Pickup Extra Pickup Extra Pickup Extra Pickup
Special Fees Special Fees Special Fees
Bin Size # of Bins
Frequency of Weekly Pickup
Bin Size # of Bins
Frequency of Weekly Pickup
Bin Size # of Bins
Frequency of Weekly Pickup
Subscription Item Subscription Item Subscription Item
Organics Collection Rates Organics Collection Rates Organics Collection Rates Equipment Replacement/Repair (outside normal wear & tear) Equipment Replacement/Repair (outside normal wear & tear) Equipment Replacement/Repair (outside normal wear & tear) Streetscape/LLD Can Extra Pickup Streetscape/LLD Can Extra Pickup Streetscape/LLD Can Extra Pickup Bin Replacement (due to unrelated failure in excess of 1/yr) Bin Replacement (due to unrelated failure in excess of 1/yr) Bin Replacement (due to unrelated failure in excess of 1/yr) Lock for Bin (deliver or replace) Lock for Bin (deliver or replace) Lock for Bin (deliver or replace) Contaminated CB Fee (per occurrence) Contaminated CB Fee (per occurrence) Contaminated CB Fee (per occurrence) Roll Off Relocation Fee (no haul) Roll Off Relocation Fee (no haul) Roll Off Relocation Fee (no haul) Compactor Cleaning Fee Compactor Cleaning Fee Compactor Cleaning Fee Standby Charge (per 15 min) Standby Charge (per 15 min) Standby Charge (per 15 min) Roll Off Return - Not Ready (per pickup) Roll Off Return - Not Ready (per pickup) Roll Off Return - Not Ready (per pickup) Emergency After Hours (per occurrence) Emergency After Hours (per occurrence) Emergency After Hours (per occurrence) Return Trip - No Access Fee Return Trip - No Access Fee Return Trip - No Access Fee Autocan Out Late Pickup Autocan Out Late Pickup Autocan Out Late Pickup Autocan Extra Pickup Autocan Extra Pickup Autocan Extra Pickup Lock Service (optional monthly) Lock Service (optional monthly) Lock Service (optional monthly) Push/Pull Service (optional monthly) Push/Pull Service (optional monthly) Push/Pull Service (optional monthly) Commercial Bin Assistance (per pickup) Commercial Bin Assistance (per pickup) Commercial Bin Assistance (per pickup) Streetscape/LLD Cans Streetscape/LLD Cans Streetscape/LLD Cans Commercial Hand Pick Up (up to 3 30-gal cans or 6 bags) Commercial Hand Pick Up (up to 3 30-gal cans or 6 bags) Commercial Hand Pick Up (up to 3 30-gal cans or 6 bags) Waste service minimum monthly charge Waste service minimum monthly charge Waste service minimum monthly charge Autocan Flat Rate - Monthly Per Can Autocan Flat Rate - Monthly Per Can Autocan Flat Rate - Monthly Per Can Subscription Item Subscription Item Subscription Item
Solid Waste Collection Rates Solid Waste Collection Rates Solid Waste Collection Rates Commercial and Industrial Collection Rates Commercial and Industrial Collection Rates Commercial and Industrial Collection Rates 6 Yard Temp Bin Extra Pick Up 6 Yard Temp Bin Extra Pick Up 6 Yard Temp Bin Extra Pick Up 6 Yard Temp Bin Deliver & Remove (per week) 6 Yard Temp Bin Deliver & Remove (per week) 6 Yard Temp Bin Deliver & Remove (per week) Move-In Box Pup Move-In Box Pup Move-In Box Pup
Can Replacement*** (per request unrelated to damage) Can Replacement*** (per request unrelated to damage) Can Replacement*** (per request unrelated to damage) Can Replacement (damaged by misuse) Can Replacement (damaged by misuse) Can Replacement (damaged by misuse) Return of Previously Confiscated Green Waste Container Return of Previously Confiscated Green Waste Container Return of Previously Confiscated Green Waste Container Contaminated GW Fee** (per 3 notices mailed) Contaminated GW Fee** (per 3 notices mailed) Contaminated GW Fee** (per 3 notices mailed) Residential Return Trip - No Access Fee* (Trash & GW) Residential Return Trip - No Access Fee* (Trash & GW) Residential Return Trip - No Access Fee* (Trash & GW) Extra/Out Late Pick Up - Green Waste Extra/Out Late Pick Up - Green Waste Extra/Out Late Pick Up - Green Waste Extra/Out Late Pick Up - Trash Extra/Out Late Pick Up - Trash Extra/Out Late Pick Up - Trash Additional Green Waste (Green) Container Additional Green Waste (Green) Container Additional Green Waste (Green) Container Additional 65 Gal (Gray) Curbside Additional 65 Gal (Gray) Curbside Additional 65 Gal (Gray) Curbside 65 Gal (Gray) Curbside 65 Gal (Gray) Curbside 65 Gal (Gray) Curbside Subscription Item Subscription Item Subscription Item
Residential Collection rates Residential Collection rates Residential Collection rates Current Rates: Effective July 1, 2024 Scenario 1: Effective July 1, 2025 Scenario 1: Effective July 1, 2026

Page 2129 of 2438 ends

FY27-28 Rate FY28-29 Rate FY29-30 Rate

40.15 $42.16 $44.27
$27.46 $28.83 $30.27
$14.58 $15.31 $16.08
$26.25 $27.56 $28.94
$19.30 $20.27 $21.28
$39.26 $41.22 $43.28
$39.26 $41.22 $43.28
$187.45 $196.82 $206.66
$117.25 $123.11 $129.27
$39.26 $41.22 $43.28
$141.91 $149.01 $156.46
$196.78 $206.62 $216.95
$138.11 $145.02 $152.27
FY27-28 Rate FY28-29 Rate FY29-30 Rate
$40.15 $42.16 $44.27
$56.29 $59.10 $62.06
$45.02 $47.27 $49.63
$13.26 $13.92 $14.62
$70.93 $74.48 $78.20
$23.55 $24.73 $25.97
$15.71 $16.50 $17.33
$26.25 $27.56 $28.94
$26.25 $27.56 $28.94
$39.26 $41.22 $43.28
$253.46 $266.13 $279.44
$47.10 $49.46 $51.93
$94.20 $98.91 $103.86
$662.75 $695.89 $730.68
$78.50 $82.43 $86.55
$39.26 $41.22 $43.28
$23.55 $24.73 $25.97
$117.75 $123.64 $129.82
$42.58 $44.71 $46.95

AT COST AT COST AT COST
FY27-28 Rate FY28-29 Rate FY29-30 Rate
1 2 3 4 5 1 2 3 4 5 1 2 3 4 5
65 gallon 1 $53.80 $107.60 $161.41 $215.21 $269.01 65 gallon 1 $56.49 $112.98 $169.48 $225.97 $282.46 65 gallon 1 $59.31 $118.63 $177.95 $237.27 $296.58 65 gallon 2 $80.97 $161.93 $242.90 $323.86 $404.83 65 gallon 2 $85.02 $170.03 $255.05 $340.05 $425.07 65 gallon 2 $89.27 $178.53 $267.80 $357.05 $446.32 65 gallon 3 $108.12 $216.24 $324.36 $432.47 $540.59 65 gallon 3 $113.53 $227.05 $340.58 $454.09 $567.62 65 gallon 3 $119.21 $238.40 $357.61 $476.79 $596.00 65 gallon 4 $135.27 $270.54 $405.81 $541.09 $676.36 65 gallon 4 $142.03 $284.07 $426.10 $568.14 $710.18 65 gallon 4 $149.13 $298.27 $447.41 $596.55 $745.69 65 gallon 5 $162.44 $324.87 $487.31 $649.74 $812.18 65 gallon 5 $170.56 $341.11 $511.68 $682.23 $852.79 65 gallon 5 $179.09 $358.17 $537.26 $716.34 $895.43 65 gallon 6 $189.60 $379.20 $568.80 $758.39 $947.99 65 gallon 6 $199.08 $398.16 $597.24 $796.31 $995.39 65 gallon 6 $209.03 $418.07 $627.10 $836.13 $1,045.16 2 YD 1 $127.81 $255.61 $383.42 $511.22 $639.03 2 YD 1 $134.20 $268.39 $402.59 $536.78 $670.98 2 YD 1 $140.91 $281.81 $422.72 $563.62 $704.53 2 YD 2 $228.97 $457.95 $686.92 $915.89 $1,144.87 2 YD 2 $240.42 $480.85 $721.27 $961.68 $1,202.11 2 YD 2 $252.44 $504.89 $757.33 $1,009.76 $1,262.22 FY27-28 Rate FY28-29 Rate FY29-30 Rate
$96.47 $101.29 $106.35
$128.63 $135.06 $141.81
FY27-28 Rate FY28-29 Rate FY29-30 Rate
$9.41 $9.88 $10.37
$45.02 $47.27 $49.63
$37.93 $39.83 $41.82
$80.13 $84.14 $88.35
$53.80 $56.49 $59.31
$127.81 $134.20 $140.91
$169.28 $177.74 $186.63
FY27-28 Rate FY28-29 Rate FY29-30 Rate
$490.44 $514.96 $540.71
$490.44 $514.96 $540.71
$490.44 $514.96 $540.71
$490.44 $514.96 $540.71
$490.44 $514.96 $540.71
$490.44 $514.96 $540.71
2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD 142.79$ 285.58$ 428.37$ 571.16$ 713.95$ 856.74$ $ 999.53 74.96$ 2 YARD 149.93$ 299.86$ 449.79$ 599.72$ 749.65$ 899.58$ $ 1,049.51 78.71$ 2 YARD 157.43$ 314.85$ 472.28$ 629.71$ 787.13$ 944.56$ $ 1,101.99 82.65$ 3 YARD** 214.18$ 428.36$ 642.54$ 856.72$ 1,070.90$ 1,285.07$ $ 1,499.25 92.80$ 3 YARD** 224.89$ 449.78$ 674.67$ 899.56$ 1,124.45$ 1,349.32$ $ 1,574.21 97.44$ 3 YARD** 236.13$ 472.27$ 708.40$ 944.54$ 1,180.67$ 1,416.79$ $ 1,652.92 102.31$ 4 YARD 285.57$ 571.14$ 856.71$ 1,142.27$ 1,427.84$ 1,713.41$ $ 1,998.98 110.65$ 4 YARD 299.85$ 599.70$ 899.55$ 1,199.38$ 1,499.23$ 1,799.08$ $ 2,098.93 116.18$ 4 YARD 314.84$ 629.69$ 944.53$ 1,259.35$ 1,574.19$ 1,889.03$ $ 2,203.88 121.99$ 5 YARD** 356.96$ 713.92$ 1,070.87$ 1,427.83$ 1,784.79$ 2,141.75$ $ 2,498.71 128.50$ 5 YARD** 374.81$ 749.62$ 1,124.41$ 1,499.22$ 1,874.03$ 2,248.84$ $ 2,623.65 134.93$ 5 YARD** 393.55$ 787.10$ 1,180.63$ 1,574.18$ 1,967.73$ 2,361.28$ $ 2,754.83 141.68$ 6 YARD 428.36$ 856.72$ 1,285.07$ 1,713.43$ 2,141.79$ 2,570.15$ $ 2,998.51 146.35$ 6 YARD 449.78$ 899.56$ 1,349.32$ 1,799.10$ 2,248.88$ 2,698.66$ $ 3,148.44 153.67$ 6 YARD 472.27$ 944.54$ 1,416.79$ 1,889.06$ 2,361.32$ 2,833.59$ $ 3,305.86 161.35$ 8 YARD 571.14$ 1,142.27$ 1,713.41$ 2,284.55$ 2,855.69$ 3,426.82$ $ 3,997.96 182.04$ 8 YARD 599.70$ 1,199.38$ 1,799.08$ 2,398.78$ 2,998.47$ 3,598.16$ $ 4,197.86 191.14$ 8 YARD 629.69$ 1,259.35$ 1,889.03$ 2,518.72$ 3,148.39$ 3,778.07$ $ 4,407.75 200.70$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra

1.5 YARD** 133.86$ 267.73$ 401.59$ 535.46$ 669.32$ 803.19$ $ 937.05 72.73$ 1.5 YARD** 140.55$ 281.12$ 421.67$ 562.23$ 702.79$ 843.35$ $ 983.90 76.37$ 1.5 YARD** 147.58$ 295.18$ 442.75$ 590.34$ 737.93$ 885.52$ $ 1,033.10 80.19$ 2 YARD 178.49$ 356.98$ 535.47$ 713.96$ 892.45$ 1,070.94$ $ 1,249.43 83.88$ 2 YARD 187.41$ 374.83$ 562.24$ 749.66$ 937.07$ 1,124.49$ $ 1,311.90 88.07$ 2 YARD 196.78$ 393.57$ 590.35$ 787.14$ 983.92$ 1,180.71$ $ 1,377.50 92.47$ 3 YARD 267.73$ 535.46$ 803.19$ 1,070.92$ 1,338.65$ 1,606.37$ $ 1,874.10 106.20$ 3 YARD 281.12$ 562.23$ 843.35$ 1,124.47$ 1,405.58$ 1,686.69$ $ 1,967.81 111.51$ 3 YARD 295.18$ 590.34$ 885.52$ 1,180.69$ 1,475.86$ 1,771.02$ $ 2,066.20 117.09$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD 257.29$ 514.58$ 771.88$ 1,029.17$ 1,286.46$ 1,543.75$ $ 1,801.04 103.58$ 2 YARD 270.15$ 540.31$ 810.47$ 1,080.63$ 1,350.78$ 1,620.94$ $ 1,891.09 108.76$ 2 YARD 283.66$ 567.33$ 850.99$ 1,134.66$ 1,418.32$ 1,701.99$ $ 1,985.64 114.20$ 3 YARD 385.93$ 771.86$ 1,157.78$ 1,543.71$ 1,929.64$ 2,315.57$ $ 2,701.49 135.75$ 3 YARD 405.23$ 810.45$ 1,215.67$ 1,620.90$ 2,026.12$ 2,431.35$ $ 2,836.56 142.54$ 3 YARD 425.49$ 850.97$ 1,276.45$ 1,701.95$ 2,127.43$ 2,552.92$ $ 2,978.39 149.67$ 4 YARD 514.57$ 1,029.15$ 1,543.72$ 2,058.29$ 2,572.87$ 3,087.44$ $ 3,602.01 167.91$ 4 YARD 540.30$ 1,080.61$ 1,620.91$ 2,161.20$ 2,701.51$ 3,241.81$ $ 3,782.11 176.31$ 4 YARD 567.32$ 1,134.64$ 1,701.96$ 2,269.26$ 2,836.59$ 3,403.90$ $ 3,971.22 185.13$ 6 YARD 771.86$ 1,543.71$ 2,315.57$ 3,087.42$ 3,859.28$ 4,631.13$ $ 5,402.99 232.22$ 6 YARD 810.45$ 1,620.90$ 2,431.35$ 3,241.79$ 4,052.24$ 4,862.69$ $ 5,673.14 243.83$ 6 YARD 850.97$ 1,701.95$ 2,552.92$ 3,403.88$ 4,254.85$ 5,105.82$ $ 5,956.80 256.02$ 8 YARD 1,029.15$ 2,058.29$ 3,087.44$ 4,116.59$ 5,145.74$ 6,174.88$ $ 7,204.03 296.55$ 8 YARD 1,080.61$ 2,161.20$ 3,241.81$ 4,322.42$ 5,403.03$ 6,483.62$ $ 7,564.23 311.38$ 8 YARD 1,134.64$ 2,269.26$ 3,403.90$ 4,538.54$ 5,673.18$ 6,807.80$ $ 7,942.44 326.95$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD 321.60$ 643.21$ 964.81$ 1,286.42$ 1,608.02$ 1,929.63$ $ 2,251.23 119.66$ 2 YARD 337.68$ 675.37$ 1,013.05$ 1,350.74$ 1,688.42$ 2,026.11$ $ 2,363.79 125.64$ 2 YARD 354.56$ 709.14$ 1,063.70$ 1,418.28$ 1,772.84$ 2,127.42$ $ 2,481.98 131.92$ 3 YARD 482.41$ 964.82$ 1,447.24$ 1,929.65$ 2,412.06$ 2,894.47$ $ 3,376.88 159.86$ 3 YARD 506.53$ 1,013.06$ 1,519.60$ 2,026.13$ 2,532.66$ 3,039.19$ $ 3,545.72 167.85$ 3 YARD 531.86$ 1,063.71$ 1,595.58$ 2,127.44$ 2,659.29$ 3,191.15$ $ 3,723.01 176.24$ 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2x week 3x week 4x week 5x week 6x week 7x week Extra 2 YARD** 43.84$ 87.68$ 131.51$ 175.35$ 219.19$ 263.03$ $ 306.86 50.21$ 2 YARD** 46.03$ 92.06$ 138.09$ 184.12$ 230.15$ 276.18$ $ 322.20 52.72$ 2 YARD** 48.33$ 96.66$ 144.99$ 193.33$ 241.66$ 289.99$ $ 338.31 55.36$ 3 YARD** 65.74$ 131.48$ 197.22$ 262.96$ 328.70$ 394.44$ $ 460.18 55.70$ 3 YARD** 69.03$ 138.05$ 207.08$ 276.11$ 345.14$ 414.16$ $ 483.19 58.49$ 3 YARD** 72.48$ 144.95$ 217.43$ 289.92$ 362.40$ 434.87$ $ 507.35 61.41$ 4 YARD 87.66$ 175.33$ 262.99$ 350.66$ 438.32$ 525.99$ $ 613.65 61.18$ 4 YARD 92.04$ 184.10$ 276.14$ 368.19$ 460.24$ 552.29$ $ 644.33 64.24$ 4 YARD 96.64$ 193.31$ 289.95$ 386.60$ 483.25$ 579.90$ $ 676.55 67.45$ 5 YARD** 109.58$ 219.16$ 328.73$ 438.31$ 547.89$ 657.47$ $ 767.05 66.66$ 5 YARD** 115.06$ 230.12$ 345.17$ 460.23$ 575.28$ 690.34$ $ 805.40 69.99$ 5 YARD** 120.81$ 241.63$ 362.43$ 483.24$ 604.04$ 724.86$ $ 845.67 73.49$ 6 YARD 131.49$ 262.98$ 394.47$ 525.97$ 657.46$ 788.95$ $ 920.44 72.12$ 6 YARD 138.06$ 276.13$ 414.19$ 552.27$ 690.33$ 828.40$ $ 966.46 75.73$ 6 YARD 144.96$ 289.94$ 434.90$ 579.88$ 724.85$ 869.82$ $ 1,014.78 79.52$ 8 YARD 175.32$ 350.64$ 525.96$ 701.27$ 876.59$ 1,051.91$ $ 1,227.23 83.09$ 8 YARD 184.09$ 368.17$ 552.26$ 736.33$ 920.42$ 1,104.51$ $ 1,288.59 87.24$ 8 YARD 193.29$ 386.58$ 579.87$ 773.15$ 966.44$ 1,159.74$ $ 1,353.02 91.60$ Fee Extra PU Fee Extra PU Fee Extra PU
$196.78 $138.11 $206.62 $145.02 $216.95 $152.27
$163.82 $105.16 $172.01 $110.42 $180.61 $115.94
$229.73 $171.07 $241.22 $179.62 $253.28 $188.60
FY27-28 Rate FY28-29 Rate FY29-30 Rate
At Cost At Cost At Cost
At Cost At Cost At Cost
At Cost At Cost At Cost
At Cost At Cost At Cost
At Cost At Cost At Cost
At Cost At Cost At Cost
At Cost At Cost At Cost
At Cost At Cost At Cost
At Cost At Cost At Cost
*FEE CHARGED FOR RETURNING BUT UNABLE TO SERVICE CAN *FEE CHARGED FOR RETURNING BUT UNABLE TO SERVICE CAN *FEE CHARGED FOR RETURNING BUT UNABLE TO SERVICE CAN **FEE CHARGED AFTER RESIDENT HAS BEEN NOTIFIED 3 TIMES PER 12 MONTH PERIOD FOR TRASH IN THE GW CAN **FEE CHARGED AFTER RESIDENT HAS BEEN NOTIFIED 3 TIMES PER 12 MONTH PERIOD FOR TRASH IN THE GW CAN **FEE CHARGED AFTER RESIDENT HAS BEEN NOTIFIED 3 TIMES PER 12 MONTH PERIOD FOR TRASH IN THE GW CAN ***CONTAINER REPLACEMENT DUE UNRELATED TO FAILURE IN EXCESS OF 1 X PER 12 MONTHS ***CONTAINER REPLACEMENT DUE UNRELATED TO FAILURE IN EXCESS OF 1 X PER 12 MONTHS ***CONTAINER REPLACEMENT DUE UNRELATED TO FAILURE IN EXCESS OF 1 X PER 12 MONTHS Residential Collection rates Residential Collection rates Residential Collection rates Scenario 1: Effective July 1, 2027 Scenario 1: Effective July 1, 2028 Scenario 1: Effective July 1, 2029 65 Gal (Gray) Curbside 65 Gal (Gray) Curbside 65 Gal (Gray) Curbside Subscription Item Subscription Item Subscription Item
Additional Green Waste (Green) Container Additional Green Waste (Green) Container Additional Green Waste (Green) Container Additional 65 Gal (Gray) Curbside Additional 65 Gal (Gray) Curbside Additional 65 Gal (Gray) Curbside Extra/Out Late Pick Up - Green Waste Extra/Out Late Pick Up - Green Waste Extra/Out Late Pick Up - Green Waste Extra/Out Late Pick Up - Trash Extra/Out Late Pick Up - Trash Extra/Out Late Pick Up - Trash Contaminated GW Fee** (per 3 notices mailed) Contaminated GW Fee** (per 3 notices mailed) Contaminated GW Fee** (per 3 notices mailed) Residential Return Trip - No Access Fee* (Trash & GW) Residential Return Trip - No Access Fee* (Trash & GW) Residential Return Trip - No Access Fee* (Trash & GW) Can Replacement (damaged by misuse) Can Replacement (damaged by misuse) Can Replacement (damaged by misuse) Return of Previously Confiscated Green Waste Container Return of Previously Confiscated Green Waste Container Return of Previously Confiscated Green Waste Container Move-In Box Pup Move-In Box Pup Move-In Box Pup
Can Replacement*** (per request unrelated to damage) Can Replacement*** (per request unrelated to damage) Can Replacement*** (per request unrelated to damage) 6 Yard Temp Bin Extra Pick Up 6 Yard Temp Bin Extra Pick Up 6 Yard Temp Bin Extra Pick Up 6 Yard Temp Bin Deliver & Remove (per week) 6 Yard Temp Bin Deliver & Remove (per week) 6 Yard Temp Bin Deliver & Remove (per week) Solid Waste Collection Rates Solid Waste Collection Rates Solid Waste Collection Rates Commercial and Industrial Collection Rates Commercial and Industrial Collection Rates Commercial and Industrial Collection Rates Autocan Flat Rate - Monthly Per Can Autocan Flat Rate - Monthly Per Can Autocan Flat Rate - Monthly Per Can Subscription Item Subscription Item Subscription Item
Streetscape/LLD Cans Streetscape/LLD Cans Streetscape/LLD Cans Commercial Hand Pick Up (up to 3 30-gal cans or 6 bags) Commercial Hand Pick Up (up to 3 30-gal cans or 6 bags) Commercial Hand Pick Up (up to 3 30-gal cans or 6 bags) Waste service minimum monthly charge Waste service minimum monthly charge Waste service minimum monthly charge Push/Pull Service (optional monthly) Push/Pull Service (optional monthly) Push/Pull Service (optional monthly) Commercial Bin Assistance (per pickup) Commercial Bin Assistance (per pickup) Commercial Bin Assistance (per pickup) Autocan Extra Pickup Autocan Extra Pickup Autocan Extra Pickup Lock Service (optional monthly) Lock Service (optional monthly) Lock Service (optional monthly) Return Trip - No Access Fee Return Trip - No Access Fee Return Trip - No Access Fee Autocan Out Late Pickup Autocan Out Late Pickup Autocan Out Late Pickup Roll Off Return - Not Ready (per pickup) Roll Off Return - Not Ready (per pickup) Roll Off Return - Not Ready (per pickup) Emergency After Hours (per occurrence) Emergency After Hours (per occurrence) Emergency After Hours (per occurrence) Compactor Cleaning Fee Compactor Cleaning Fee Compactor Cleaning Fee Standby Charge (per 15 min) Standby Charge (per 15 min) Standby Charge (per 15 min) Contaminated CB Fee (per occurrence) Contaminated CB Fee (per occurrence) Contaminated CB Fee (per occurrence) Roll Off Relocation Fee (no haul) Roll Off Relocation Fee (no haul) Roll Off Relocation Fee (no haul) Bin Replacement (due to unrelated failure in excess of 1/yr) Bin Replacement (due to unrelated failure in excess of 1/yr) Bin Replacement (due to unrelated failure in excess of 1/yr) Lock for Bin (deliver or replace) Lock for Bin (deliver or replace) Lock for Bin (deliver or replace) Equipment Replacement/Repair (outside normal wear & tear) Equipment Replacement/Repair (outside normal wear & tear) Equipment Replacement/Repair (outside normal wear & tear) Streetscape/LLD Can Extra Pickup Streetscape/LLD Can Extra Pickup Streetscape/LLD Can Extra Pickup Subscription Item Subscription Item Subscription Item
Organics Collection Rates Organics Collection Rates Organics Collection Rates Special Fees Special Fees Special Fees
Bin Size # of Bins
Frequency of Weekly Pickup
Bin Size # of Bins
Frequency of Weekly Pickup
Bin Size # of Bins
Frequency of Weekly Pickup
Extra Pickup Extra Pickup Extra Pickup
Designated Collection Service Rates Designated Collection Service Rates Designated Collection Service Rates Contaminated Pickup Contaminated Pickup Contaminated Pickup Tier 1 (per 1,000 SF of business or per unit of residential dwelling) Tier 1 (per 1,000 SF of business or per unit of residential dwelling) Tier 1 (per 1,000 SF of business or per unit of residential dwelling) Subscription Item Subscription Item Subscription Item
Tier 2 Tier 2 Tier 2
Tier 1 (minimum) Tier 1 (minimum) Tier 1 (minimum)
Tier 2 Shared Organics Equivalent Tier 2 Shared Organics Equivalent Tier 2 Shared Organics Equivalent Tier 3 Tier 3 Tier 3
Tier 3 Shared Organics Equivalent Tier 3 Shared Organics Equivalent Tier 3 Shared Organics Equivalent Roll Off Open Top Haul Fee (tonnage separate) Roll Off Open Top Haul Fee (tonnage separate) Roll Off Open Top Haul Fee (tonnage separate) Subscription Item Subscription Item Subscription Item
Temp Rental Fee per week (without haul) Temp Rental Fee per week (without haul) Temp Rental Fee per week (without haul) 20 Yard 20 Yard 20 Yard
10 Yard 10 Yard 10 Yard
30 Yard 30 Yard 30 Yard
25 Yard 25 Yard 25 Yard
R/O Compactors, all sizes R/O Compactors, all sizes R/O Compactors, all sizes 40 Yard 40 Yard 40 Yard
BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week

FRONTLOADER SERVICE FRONTLOADER SERVICE FRONTLOADER SERVICE BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week

REARLOADER SERVICE REARLOADER SERVICE REARLOADER SERVICE BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week

FRONTLOADER COMPACTOR SERVICE FRONTLOADER COMPACTOR SERVICE FRONTLOADER COMPACTOR SERVICE BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week

REARLOADER COMPACTOR SERVICE REARLOADER COMPACTOR SERVICE REARLOADER COMPACTOR SERVICE BASE RATE = 1x week BASE RATE = 1x week BASE RATE = 1x week FRONTLOADER CARDBOARD SERVICE (Both Standard & Compactor CB) FRONTLOADER CARDBOARD SERVICE (Both Standard & Compactor CB) FRONTLOADER CARDBOARD SERVICE (Both Standard & Compactor CB) Commercial Frontloader Temp Bins Commercial Frontloader Temp Bins Commercial Frontloader Temp Bins **SIZES NO LONGER OFFERED (available for repair or replace depending on inventory) **SIZES NO LONGER OFFERED (available for repair or replace depending on inventory) **SIZES NO LONGER OFFERED (available for repair or replace depending on inventory) 6 Yard - Weekly Rental Fee 6 Yard - Weekly Rental Fee 6 Yard - Weekly Rental Fee Subscription Item Subscription Item Subscription Item
8 Yard (not offered anymore) 8 Yard (not offered anymore) 8 Yard (not offered anymore) 4 Yard (not offered anymore) 4 Yard (not offered anymore) 4 Yard (not offered anymore) Subscription Item Subscription Item Subscription Item
Tonnage Rates Based on WPWMA (addititional to base hauling fee) Tonnage Rates Based on WPWMA (addititional to base hauling fee) Tonnage Rates Based on WPWMA (addititional to base hauling fee)

C&D C&D C&D

MSW MSW MSW
Mixed Inert Mixed Inert Mixed Inert
Sludge Sludge Sludge
Wood Waste
Green Waste Green Waste Green Waste
Food Waste Food Waste Food Waste
Wood Waste Wood Waste
Treated Wood Waste Treated Wood Waste Treated Wood Waste Inert (clean dirt, rock, asphalt, concrete) Inert (clean dirt, rock, asphalt, concrete) Inert (clean dirt, rock, asphalt, concrete)

Page 2130 of 2438 ends

Roseville City CouncilMay 21, 2025

Roseville City Council
May 21, 2025