Roseville City Council
June 3, 2026

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
456-300-029-000 Common Area A - - 0.0 0.0 - LOBBY COMMON AREA N SUNRISE PROF CEN CONDO 456-300-030-000 Common Area A - - 0.0 0.0 - LOBBY COMMON AREA 1ST AMDED SUNRISE PROF CEN CONDO 456-300-031-000 Common Area A - - 0.0 0.0 - UNIT 190 STORAGE AMNDED CONDO SUNRISE PROF CEN 456-300-032-000 Non Residential A 104.48 240.17 0.0 0.4352 0.44 UNIT350 AMENDED BLG B N SUNRISE PROF CEN CONDO 456-330-001-000 Non Residential A 117.68 270.46 0.0 0.4901 0.49 POR PAR D PMOR 32-133 456-330-002-000 Non Residential A 109.58 251.87 0.0 0.4564 0.46 POR PAR D PMOR 32-133 456-330-003-000 Non Residential A 174.14 400.26 0.0 0.7253 0.73 POR PAR D PMOR 32-133 456-330-004-000 Non Residenital A - - 0.0 0.0 - POR PAR D PMOR 32-133 456-330-005-000 Non Residenital A - - 0.0 0.0 - POR PAR D PMOR 32-133 456-330-006-000 Non Residenital A - - 0.0 0.0 - POR PAR D PMOR 32-133 459-010-001-000 Non Residential A 1,810.72 4,161.55 0.0 7.541 7.54 7.5 AC PAR A PMOR 25-64 459-010-002-000 Non Residential A 1,788.86 4,111.33 0.0 7.45 7.45 7.5 AC PAR B PMOR 25-64 459-010-003-000 Non Residential A 1,128.54 2,593.73 0.0 4.7 4.70 4.7 AC PAR 1 PMOR 28-43 459-010-007-000 Non Residential A 624.54 1,435.38 0.0 2.601 2.60 2.6 AC PAR 2 PMOR 25-70 459-010-012-000 Non Residential A 593.08 1,363.09 0.0 2.47 2.47 2.5 AC PAR 14 DOUGLAS CENTER PH 1 S-98 459-010-019-000 Non Residential A 910.04 2,091.54 0.0 3.79 3.79 3.8 AC PAR 1 DOUGLAS CENTER PHASE 2 T-32 459-010-026-000 Non Residential A 447.74 1,029.05 0.0 1.8647 1.86 1.9 AC POR PAR 4 & 5 DOUGLAS CENTER PHASE 2 T-32 459-010-028-000 Non Residential A 636.26 1,462.31 0.0 2.6498 2.65 2.7 AC LT 9 T-32&POR LT 5 DOUGLAS CENTER PH 1 S-98 459-010-030-000 Non Residential A 181.76 417.76 0.0 0.757 0.76 PAR 1 PMOR T-94 459-010-031-000 Non Residential A 192.78 443.09 0.0 0.8029 0.80 PAR 2 PMOR T-94 459-010-040-000 Non Residential A 1,339.58 3,078.75 0.0 5.5789 5.58 5.5 AC PAR 13 DOUGLAS CENTER PH 3 U-89 459-010-041-000 Common Area A - - 0.0 0.0 - 1.3 AC POR PAR A PMOR T-64 & PAR 8 DGLS CEN PHS-98 459-010-044-000 Non Residential A 2,289.48 5,261.90 0.0 9.5349 9.53 9.3AC PAR10 - 12 DOUGLAS CEN P 3 & POR P2 - 4 PH 2 459-010-047-000 Non Residential A 388.02 891.80 0.0 1.616 1.62 1.6 AC PAR A PMOR 30-17 459-010-048-000 Non Residential A 679.04 1,560.65 0.0 2.828 2.83 2.8 AC PAR B PMOR 30-17 459-010-049-000 Non Residential A 1,855.48 4,264.42 0.0 7.7274 7.73 7.7 AC PAR 1 PMOR 31-95 459-010-050-000 Non Residential A 1,494.00 3,433.65 0.0 6.222 6.22 6.2 AC PAR 2 PMOR 31-95 459-010-051-000 Non Residential A 1,686.78 3,876.74 0.0 7.0249 7.02 7.0AC PAR3 PM 31-95 SBE# 2745-31-11,SBE 135-31-122 459-010-052-000 Non Residential A 1,734.98 3,987.49 0.0 7.2256 7.23 7.2 AC PAR 4 PMOR 31-95 459-010-053-000 Non Residential A 412.70 948.53 0.0 1.71881 1.72 1.8 AC PAR 1 PMOR 35-17 459-010-054-000 Non Residential A 435.64 1,001.23 0.0 1.81429 1.81 1.9 AC PAR 2 PMOR 35-17 459-020-001-000 Non Residential A 185.00 425.21 0.0 0.7705 0.77 PAR 1 BLDG 1 LAVA RIDGE PROF CEN S-102 459-020-003-000 Non Residential A 146.74 337.29 0.0 0.6112 0.61 PAR 3 BLDG 3 LAVA RIDGE PROF CEN S-102 459-020-006-000 Non Residential A 65.02 149.44 0.0 0.2708 0.27 UNIT 1 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-007-000 Non Residential A 76.64 176.15 0.0 0.3192 0.32 UNIT 2 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-008-000 Non Residential A 34.74 79.85 0.0 0.1447 0.14 UNIT 3 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-009-000 Non Residential A 27.24 62.64 0.0 0.1135 0.11 UNIT 4 LAVA RIDGE PROF CENTER CONDO BLD 2 459-020-010-000 Common Area A - - 0.0 0.0 - BUILDING COMMON AREA 459-030-001-000 Non Residential A 150.54 346.01 0.0 0.627 0.63 PAR 4 LAVA RIDGE PROF CENTER PH 2 T-70 459-030-002-000 Non Residential A 150.54 346.01 0.0 0.627 0.63 PAR 5 LAVA RIDGE PROF CENTER PH 2 T-70 459-030-003-000 Non Residential A 239.62 550.75 0.0 0.998 1.00 PAR 6 LAVA RIDGE PROF CENTER PH 2 T-70 Willdan Financial Services Page 4 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
459-030-004-000 Non Residential A 157.98 363.12 0.0 0.658 0.66 PAR 7 LAVA RIDGE PROF CENTER PH 2 T-70 459-030-006-000 Non Residential A 205.30 471.84 0.0 0.855 0.86 PAR 1 PMOR 29-147 459-030-007-000 Non Residential A 223.30 513.23 0.0 0.93 0.93 PAR 2 PMOR 29-147 459-030-008-000 Non Residential A 205.30 471.84 0.0 0.855 0.86 PAR 3 PMOR 29-147 459-040-001-000 Non Residential A 193.66 445.13 0.0 0.8066 0.81 PAR 1 PMOR 29-054 459-040-002-000 Non Residential A 162.98 374.60 0.0 0.6788 0.68 PAR 2 PMOR 29-054 459-040-003-000 Non Residential A 219.56 504.62 0.0 0.9144 0.91 PAR 3 PMOR 29-054 459-040-004-000 Common Area A - - 0.0 0.0 - 1.8 AC PAR A COMMON AREA PMOR 29-054 459-040-005-000 Non Residential A 177.68 408.37 0.0 0.74 0.74 PAR 1 POR 29-77 459-040-006-000 Non Residential A 177.68 408.37 0.0 0.74 0.74 PAR 2 POR 29-77 459-040-007-000 Common Area A - - 0.0 0.0 - 1.1 AC PAR 3 PMOR 29-77 COMMON AREA 459-040-008-000 Non Residential A 121.48 279.24 0.0 0.506 0.51 PAR 1 PMOR 29-146 459-040-009-000 Non Residential A 132.54 304.62 0.0 0.552 0.55 PAR 2 PMOR 29-146 459-040-010-000 Non Residential A 146.46 336.63 0.0 0.61 0.61 PAR 3 PMOR 29-146 459-040-011-000 Common Area A - - 0.0 0.0 - 1.0 AC PARCEL A COMMON AREA PMOR 29-146 459-050-001-000 Non Residential A 291.04 668.91 0.0 1.2121 1.21 1.2 AC PAR 2 PMOR 29-87 459-050-002-000 Non Residential A 315.28 724.64 0.0 1.3131 1.31 1.3 AC PAR 4 PMOR 29-87 459-050-003-000 Non Residential A 305.78 702.79 0.0 1.2735 1.27 PAR A1 PMOR 29-122 459-050-004-000 Non Residential A 127.66 293.42 0.0 0.5317 0.53 PAR A2 PMOR 29-122 459-050-005-000 Non Residential A 305.78 702.79 0.0 1.2735 1.27 PAR A3 PMOR 29-122 459-050-007-000 Non Residential A 196.26 451.09 0.0 0.8174 0.82 PAR B1 PMOR 29-122 459-050-008-000 Non Residential A 97.30 223.67 0.0 0.4053 0.41 PAR B2 PMOR 29-122 459-050-009-000 Non Residential A 123.96 284.92 0.0 0.5163 0.52 PAR B3 PMOR 29-122 459-050-011-000 Non Residential A 291.90 670.89 0.0 1.2157 1.22 PAR C1 PMOR 29-122 459-050-012-000 Non Residential A 291.88 670.84 0.0 1.2156 1.22 PAR C2 PMOR 29-122 459-050-014-000 Non Residential A 636.28 1,462.36 0.0 2.6499 2.65 EUREKA RD 1544 STE 140 ROS PAR D1 PMOR 29-122 459-050-016-000 Non Residential A 729.66 1,676.98 0.0 3.0388 3.04 PAR 'A1' PMOR 29-142 459-050-018-000 Non Residential A 729.66 1,676.98 0.0 3.0388 3.04 PAR 'B1' PMOR 29-142 459-050-020-000 Non Residential A 844.84 1,941.71 0.0 3.5185 3.52 PAR 'C1' PMOR 29-142 459-070-001-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 1 STONE POINT VIL 11 12 MOR DD-3 459-070-002-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 2 STONE POINT VIL 11 12 MOR DD-3 459-070-003-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 3 STONE POINT VIL 11 12 MOR DD-3 459-070-004-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 4 STONE POINT VIL 11 12 MOR DD-3 459-070-005-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 5 STONE POINT VIL 11 12 MOR DD-3 459-070-006-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 6 STONE POINT VIL 11 12 MOR DD-3 459-070-007-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 7 STONE POINT VIL 11 12 MOR DD-3 459-070-008-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 8 STONE POINT VIL 11 12 MOR DD-3 459-070-009-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 9 STONE POINT VIL 11 12 MOR DD-3 459-070-010-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 10 STONE POINT VIL 11 12 MOR DD-3 459-070-011-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 11 STONE POINT VIL 11 12 MOR DD-3 459-070-012-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 12 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 5 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
459-070-013-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 13 STONE POINT VIL 11 12 MOR DD-3 459-070-014-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 14 STONE POINT VIL 11 12 MOR DD-3 459-070-015-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 15 STONE POINT VIL 11 12 MOR DD-3 459-070-016-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 16 STONE POINT VIL 11 12 MOR DD-3 459-070-017-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 17 STONE POINT VIL 11 12 MOR DD-3 459-070-018-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 18 STONE POINT VIL 11 12 MOR DD-3 459-070-019-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 19 STONE POINT VIL 11 12 MOR DD-3 459-070-020-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 20 STONE POINT VIL 11 12 MOR DD-3 459-070-021-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 21 STONE POINT VIL 11 12 MOR DD-3 459-070-022-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 22 STONE POINT VIL 11 12 MOR DD-3 459-070-023-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 23 STONE POINT VIL 11 12 MOR DD-3 459-070-024-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 24 STONE POINT VIL 11 12 MOR DD-3 459-070-025-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 25 STONE POINT VIL 11 12 MOR DD-3 459-070-026-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 26 STONE POINT VIL 11 12 MOR DD-3 459-070-027-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 27 STONE POINT VIL 11 12 MOR DD-3 459-070-028-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 28 STONE POINT VIL 11 12 MOR DD-3 459-070-029-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 29 STONE POINT VIL 11 12 MOR DD-3 459-070-030-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 30 STONE POINT VIL 11 12 MOR DD-3 459-070-031-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 31 STONE POINT VIL 11 12 MOR DD-3 459-070-032-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 32 STONE POINT VIL 11 12 MOR DD-3 459-070-033-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 33 STONE POINT VIL 11 12 MOR DD-3 459-070-034-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 34 STONE POINT VIL 11 12 MOR DD-3 459-070-035-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 35 STONE POINT VIL 11 12 MOR DD-3 459-070-036-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 36 STONE POINT VIL 11 12 MOR DD-3 459-070-037-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 37 STONE POINT VIL 11 12 MOR DD-3 459-070-038-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 38 STONE POINT VIL 11 12 MOR DD-3 459-070-039-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 39 STONE POINT VIL 11 12 MOR DD-3 459-070-040-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 40 STONE POINT VIL 11 12 MOR DD-3 459-070-041-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 41 STONE POINT VIL 11 12 MOR DD-3 459-070-042-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 42 STONE POINT VIL 11 12 MOR DD-3 459-070-043-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 43 STONE POINT VIL 11 12 MOR DD-3 459-070-044-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 44 STONE POINT VIL 11 12 MOR DD-3 459-070-045-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 45 STONE POINT VIL 11 12 MOR DD-3 459-070-046-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 46 STONE POINT VIL 11 12 MOR DD-3 459-070-047-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 47 STONE POINT VIL 11 12 MOR DD-3 459-070-048-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 48 STONE POINT VIL 11 12 MOR DD-3 459-070-049-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 49 STONE POINT VIL 11 12 MOR DD-3 459-070-050-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 50 STONE POINT VIL 11 12 MOR DD-3 459-070-051-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 51 STONE POINT VIL 11 12 MOR DD-3 459-070-052-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 52 STONE POINT VIL 11 12 MOR DD-3 459-070-053-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 53 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 6 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
459-070-054-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 54 STONE POINT VIL 11 12 MOR DD-3 459-070-055-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 55 STONE POINT VIL 11 12 MOR DD-3 459-070-056-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 56 STONE POINT VIL 11 12 MOR DD-3 459-070-057-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 57 STONE POINT VIL 11 12 MOR DD-3 459-070-058-000 Common Area A - - 0.0 0.0 - LOT C COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-059-000 Common Area A - - 0.0 0.0 - LOT D COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-060-000 Common Area A - - 0.0 0.0 - LOT E COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-061-000 Common Area A - - 0.0 0.0 - LOT F COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-062-000 Common Area A - - 0.0 0.0 - LOT G COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-063-000 Common Area A - - 0.0 0.0 - LOT H COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-064-000 Common Area A - - 0.0 0.0 - LOT M COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-065-000 Common Area A - - 0.0 0.0 - LOT O COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-070-066-000 Common Area A - - 0.0 0.0 - LOT P COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-001-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 58 STONE POINT VIL 11 12 MOR DD-3 459-080-002-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 59 STONE POINT VIL 11 12 MOR DD-3 459-080-003-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 60 STONE POINT VIL 11 12 MOR DD-3 459-080-004-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 61 STONE POINT VIL 11 12 MOR DD-3 459-080-005-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 62 STONE POINT VIL 11 12 MOR DD-3 459-080-006-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 63 STONE POINT VIL 11 12 MOR DD-3 459-080-007-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 64 STONE POINT VIL 11 12 MOR DD-3 459-080-008-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 65 STONE POINT VIL 11 12 MOR DD-3 459-080-009-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 66 STONE POINT VIL 11 12 MOR DD-3 459-080-010-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 67 STONE POINT VIL 11 12 MOR DD-3 459-080-011-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 68 STONE POINT VIL 11 12 MOR DD-3 459-080-012-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 69 STONE POINT VIL 11 12 MOR DD-3 459-080-013-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 70 STONE POINT VIL 11 12 MOR DD-3 459-080-014-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 71 STONE POINT VIL 11 12 MOR DD-3 459-080-015-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 72 STONE POINT VIL 11 12 MOR DD-3 459-080-016-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 73 STONE POINT VIL 11 12 MOR DD-3 459-080-017-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 74 STONE POINT VIL 11 12 MOR DD-3 459-080-018-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 75 STONE POINT VIL 11 12 MOR DD-3 459-080-019-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 76 STONE POINT VIL 11 12 MOR DD-3 459-080-020-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 77 STONE POINT VIL 11 12 MOR DD-3 459-080-021-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 78 STONE POINT VIL 11 12 MOR DD-3 459-080-022-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 79 STONE POINT VIL 11 12 MOR DD-3 459-080-023-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 80 STONE POINT VIL 11 12 MOR DD-3 459-080-024-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 81 STONE POINT VIL 11 12 MOR DD-3 459-080-025-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 82 STONE POINT VIL 11 12 MOR DD-3 459-080-026-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 83 STONE POINT VIL 11 12 MOR DD-3 459-080-027-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 84 STONE POINT VIL 11 12 MOR DD-3 459-080-028-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 85 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 7 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
459-080-029-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 86 STONE POINT VIL 11 12 MOR DD-3 459-080-030-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 89 STONE POINT VIL 11 12 MOR DD-3 459-080-031-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 90 STONE POINT VIL 11 12 MOR DD-3 459-080-032-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 91 STONE POINT VIL 11 12 MOR DD-3 459-080-033-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 92 STONE POINT VIL 11 12 MOR DD-3 459-080-034-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 93 STONE POINT VIL 11 12 MOR DD-3 459-080-035-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 94 STONE POINT VIL 11 12 MOR DD-3 459-080-036-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 95 STONE POINT VIL 11 12 MOR DD-3 459-080-037-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 96 STONE POINT VIL 11 12 MOR DD-3 459-080-038-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 97 STONE POINT VIL 11 12 MOR DD-3 459-080-039-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 98 STONE POINT VIL 11 12 MOR DD-3 459-080-040-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 99 STONE POINT VIL 11 12 MOR DD-3 459-080-041-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 100 STONE POINT VIL 11 12 MOR DD-3 459-080-042-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 101 STONE POINT VIL 11 12 MOR DD-3 459-080-043-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 102 STONE POINT VIL 11 12 MOR DD-3 459-080-044-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 103 STONE POINT VIL 11 12 MOR DD-3 459-080-045-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 104 STONE POINT VIL 11 12 MOR DD-3 459-080-046-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 105 STONE POINT VIL 11 12 MOR DD-3 459-080-047-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 106 STONE POINT VIL 11 12 MOR DD-3 459-080-048-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 107 STONE POINT VIL 11 12 MOR DD-3 459-080-049-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 108 STONE POINT VIL 11 12 MOR DD-3 459-080-050-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 109 STONE POINT VIL 11 12 MOR DD-3 459-080-051-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 110 STONE POINT VIL 11 12 MOR DD-3 459-080-052-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 111 STONE POINT VIL 11 12 MOR DD-3 459-080-053-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 112 STONE POINT VIL 11 12 MOR DD-3 459-080-054-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 113 STONE POINT VIL 11 12 MOR DD-3 459-080-055-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 114 STONE POINT VIL 11 12 MOR DD-3 459-080-056-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 115 STONE POINT VIL 11 12 MOR DD-3 459-080-057-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 116 STONE POINT VIL 11 12 MOR DD-3 459-080-058-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 117 STONE POINT VIL 11 12 MOR DD-3 459-080-059-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 118 STONE POINT VIL 11 12 MOR DD-3 459-080-060-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 119 STONE POINT VIL 11 12 MOR DD-3 459-080-061-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 120 STONE POINT VIL 11 12 MOR DD-3 459-080-062-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 121 STONE POINT VIL 11 12 MOR DD-3 459-080-063-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 122 STONE POINT VIL 11 12 MOR DD-3 459-080-064-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 123 STONE POINT VIL 11 12 MOR DD-3 459-080-065-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 124 STONE POINT VIL 11 12 MOR DD-3 459-080-066-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 125 STONE POINT VIL 11 12 MOR DD-3 459-080-067-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 126 STONE POINT VIL 11 12 MOR DD-3 459-080-068-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 127 STONE POINT VIL 11 12 MOR DD-3 459-080-069-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 128 STONE POINT VIL 11 12 MOR DD-3 Willdan Financial Services Page 8 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
459-080-070-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 129 STONE POINT VIL 11 12 MOR DD-3 459-080-071-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 130 STONE POINT VIL 11 12 MOR DD-3 459-080-072-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 131 STONE POINT VIL 11 12 MOR DD-3 459-080-073-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 132 STONE POINT VIL 11 12 MOR DD-3 459-080-074-000 Common Area A - - 0.0 0.0 - LOT I COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-075-000 Common Area A - - 0.0 0.0 - LOT J COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-076-000 Common Area A - - 0.0 0.0 - LOT K COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-077-000 Common Area A - - 0.0 0.0 - LOT L COMMON AREA STONE POINT VIL 11 12 MOR DD-3 459-080-078-000 Common Area A - - 0.0 0.0 - POR LOT N COM AREA STONE POINT VIL 11 12 MOR DD-3 459-090-001-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 1 STONE POINT VIL 14 MOR DD-4 459-090-002-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 2 STONE POINT VIL 14 MOR DD-4 459-090-003-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 3 STONE POINT VIL 14 MOR DD-4 459-090-004-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 4 STONE POINT VIL 14 MOR DD-4 459-090-005-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 5 STONE POINT VIL 14 MOR DD-4 459-090-006-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 6 STONE POINT VIL 14 MOR DD-4 459-090-007-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 7 STONE POINT VIL 14 MOR DD-4 459-090-008-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 8 STONE POINT VIL 14 MOR DD-4 459-090-009-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 9 STONE POINT VIL 14 MOR DD-4 459-090-010-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 10 STONE POINT VIL 14 MOR DD-4 459-090-011-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 11 STONE POINT VIL 14 MOR DD-4 459-090-012-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 12 STONE POINT VIL 14 MOR DD-4 459-090-013-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 13 STONE POINT VIL 14 MOR DD-4 459-090-014-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 14 STONE POINT VIL 14 MOR DD-4 459-090-015-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 15 STONE POINT VIL 14 MOR DD-4 459-090-016-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 16 STONE POINT VIL 14 MOR DD-4 459-090-017-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 17 STONE POINT VIL 14 MOR DD-4 459-090-018-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 18 STONE POINT VIL 14 MOR DD-4 459-090-019-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 19 STONE POINT VIL 14 MOR DD-4 459-090-020-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 20 STONE POINT VIL 14 MOR DD-4 459-090-021-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 21 STONE POINT VIL 14 MOR DD-4 459-090-022-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 22 STONE POINT VIL 14 MOR DD-4 459-090-023-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 23 STONE POINT VIL 14 MOR DD-4 459-090-024-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 24 STONE POINT VIL 14 MOR DD-4 459-090-025-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 25 STONE POINT VIL 14 MOR DD-4 459-090-026-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 26 STONE POINT VIL 14 MOR DD-4 459-090-027-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 27 STONE POINT VIL 14 MOR DD-4 459-090-028-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 28 STONE POINT VIL 14 MOR DD-4 459-090-029-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 29 STONE POINT VIL 14 MOR DD-4 459-090-030-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 30 STONE POINT VIL 14 MOR DD-4 459-090-031-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 31 STONE POINT VIL 14 MOR DD-4 459-090-032-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 32 STONE POINT VIL 14 MOR DD-4 Willdan Financial Services Page 9 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
459-090-033-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 33 STONE POINT VIL 14 MOR DD-4 459-090-034-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 34 STONE POINT VIL 14 MOR DD-4 459-090-035-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 35 STONE POINT VIL 14 MOR DD-4 459-090-036-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 36 STONE POINT VIL 14 MOR DD-4 459-090-037-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 37 STONE POINT VIL 14 MOR DD-4 459-090-038-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 38 STONE POINT VIL 14 MOR DD-4 459-090-039-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 39 STONE POINT VIL 14 MOR DD-4 459-090-040-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 40 STONE POINT VIL 14 MOR DD-4 459-090-041-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 41 STONE POINT VIL 14 MOR DD-4 459-090-042-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 42 STONE POINT VIL 14 MOR DD-4 459-090-043-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 43 STONE POINT VIL 14 MOR DD-4 459-090-044-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 44 STONE POINT VIL 14 MOR DD-4 459-090-045-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 45 STONE POINT VIL 14 MOR DD-4 459-090-046-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 46 STONE POINT VIL 14 MOR DD-4 459-090-047-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 47 STONE POINT VIL 14 MOR DD-4 459-090-048-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 48 STONE POINT VIL 14 MOR DD-4 459-090-049-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 49 STONE POINT VIL 14 MOR DD-4 459-090-050-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 50 STONE POINT VIL 14 MOR DD-4 459-090-051-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 51 STONE POINT VIL 14 MOR DD-4 459-090-052-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 52 STONE POINT VIL 14 MOR DD-4 459-090-053-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 53 STONE POINT VIL 14 MOR DD-4 459-090-054-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 54 STONE POINT VIL 14 MOR DD-4 459-090-055-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 87 STONE POINT VIL 11 12 MOR DD-3 459-090-056-000 SF A 240.10 551.86 1.0 0.0 1.00 LOT 88 STONE POINT VIL 11 12 MOR DD-3 459-090-057-000 Common Area A - - 0.0 0.0 - LOT B COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-058-000 Common Area A - - 0.0 0.0 - LOT C COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-059-000 Common Area A - - 0.0 0.0 - LOT D COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-060-000 Common Area A - - 0.0 0.0 - LOT E COMMON AREA STONE POINT VIL 14 MOR DD-4 459-090-061-000 Common Area A - - 0.0 0.0 - POR LOT N COM AREA STONE POINT VIL 11 12 MOR DD-3 459-090-062-000 Exempt A - - 0.0 0.0 - LOT 10A PARK STONE POINT LARGE LOT SUBD MOR CC-94 459-090-063-000 Exempt A - - 0.0 0.0 - LOT 10B PARK STONE POINT LARGE LOT SUBD MOR CC-94 460-160-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 7 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 8 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 9 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 10 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 11 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 12 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 13 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 14 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 15 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 16 OLYMPUS HEIGHTS UNIT 1 S-11 Willdan Financial Services Page 10 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
460-160-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 17 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 18 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 19 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 20 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 21 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 22 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 23 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 24 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 25 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 26 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-021-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 27 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-022-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 28 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-023-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 29 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-024-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 30 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-025-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 31 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-026-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 32 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-027-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 33 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-028-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 34 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-029-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 35 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-030-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 44 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-031-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 45 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-032-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 46 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-033-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 47 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-034-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 48 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-035-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 49 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-036-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 50 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-037-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 51 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-038-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 52 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-039-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 53 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-040-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 54 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-041-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 55 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-042-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 56 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-043-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 57 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-044-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 58 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-045-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 59 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-046-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 60 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-047-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 61 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-048-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 62 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-049-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 63 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-050-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 64 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-051-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 65 OLYMPUS HEIGHTS UNIT 1 S-11 Willdan Financial Services Page 11 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
460-160-052-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 66 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-053-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 67 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-054-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 68 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-055-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 69 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-056-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 70 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-057-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 71 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-058-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 72 OLYMPUS HEIGHTS UNIT 1 S-11 460-160-059-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 73 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 1 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 2 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 3 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 4 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 5 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 6 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 36 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 37 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 38 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 39 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 40 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 41 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 42 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 43 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 74 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 75 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 76 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 77 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 78 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 79 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-021-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 80 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-022-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 81 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-023-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 82 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-024-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 83 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-025-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 84 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-026-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 85 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-027-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 86 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-028-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 87 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-029-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 88 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-030-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 89 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-031-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 90 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-032-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 91 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-033-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 92 OLYMPUS HEIGHTS UNIT 1 S-11 Willdan Financial Services Page 12 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
460-170-034-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 93 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-035-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 94 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-036-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 95 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-037-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 96 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-038-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 97 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-039-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 98 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-040-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 99 OLYMPUS HEIGHTS UNIT 1 S-11 460-170-041-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 100 OLYMPUS HEIGHTS UNIT 1 S-11 460-180-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 1 OLYMPUS HEIGHTS PHASE 2A 460-180-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 2 OLYMPUS HEIGHTS PHASE 2A 460-180-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 3 OLYMPUS HEIGHTS PHASE 2A 460-180-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 4 OLYMPUS HEIGHTS PHASE 2A 460-180-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 5 OLYMPUS HEIGHTS PHASE 2A 460-180-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 6 OLYMPUS HEIGHTS PHASE 2A 460-180-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 7 OLYMPUS HEIGHTS PHASE 2A 460-180-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 8 OLYMPUS HEIGHTS PHASE 2A 460-180-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 9 OLYMPUS HEIGHTS PHASE 2A 460-180-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 10 OLYMPUS HEIGHTS PHASE 2A 460-180-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 11 OLYMPUS HEIGHTS PHASE 2A 460-180-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 12 OLYMPUS HEIGHTS PHASE 2A 460-180-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 13 OLYMPUS HEIGHTS PHASE 2A 460-180-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 14 OLYMPUS HEIGHTS PHASE 2A 460-180-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 15 OLYMPUS HEIGHTS PHASE 2A 460-180-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 16 OLYMPUS HEIGHTS PHASE 2A 460-180-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 17 OLYMPUS HEIGHTS PHASE 2A 460-180-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 18 OLYMPUS HEIGHTS PHASE 2A 460-180-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 19 OLYMPUS HEIGHTS PHASE 2A 460-180-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 20 OLYMPUS HEIGHTS PHASE 2A 460-180-021-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 21 OLYMPUS HEIGHTS PHASE 2A 460-180-022-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 22 OLYMPUS HEIGHTS PHASE 2A 460-180-023-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 23 OLYMPUS HEIGHTS PHASE 2A 460-180-024-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 24 OLYMPUS HEIGHTS PHASE 2A 460-180-025-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 25 OLYMPUS HEIGHTS PHASE 2A 460-180-026-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 26 OLYMPUS HEIGHTS PHASE 2A 460-180-027-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 27 OLYMPUS HEIGHTS PHASE 2A 460-180-028-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 28 OLYMPUS HEIGHTS PHASE 2A 460-180-029-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 29 OLYMPUS HEIGHTS PHASE 2A 460-180-030-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 30 OLYMPUS HEIGHTS PHASE 2A 460-180-031-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 31 OLYMPUS HEIGHTS PHASE 2A 460-180-032-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 32 OLYMPUS HEIGHTS PHASE 2A 460-180-033-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 33 OLYMPUS HEIGHTS PHASE 2A Willdan Financial Services Page 13 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
460-180-034-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 34 OLYMPUS HEIGHTS PHASE 2A 460-180-035-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 35 OLYMPUS HEIGHTS PHASE 2A 460-180-036-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 36 OLYMPUS HEIGHTS PHASE 2A 460-180-037-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 37 OLYMPUS HEIGHTS PHASE 2A 460-180-038-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 38 OLYMPUS HEIGHTS PHASE 2A 460-180-039-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 39 OLYMPUS HEIGHTS PHASE 2A 460-180-040-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 40 OLYMPUS HEIGHTS PHASE 2A 460-180-041-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 41 OLYMPUS HEIGHTS PHASE 2A 460-180-042-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 42 OLYMPUS HEIGHTS PHASE 2A 460-180-043-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 43 OLYMPUS HEIGHTS PHASE 2A 460-180-044-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 44 OLYMPUS HEIGHTS PHASE 2A 460-180-045-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 45 OLYMPUS HEIGHTS PHASE 2A 460-180-046-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 46 OLYMPUS HEIGHTS PHASE 2A 460-180-047-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 47 OLYMPUS HEIGHTS PHASE 2A 460-180-048-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 48 OLYMPUS HEIGHTS PHASE 2A 460-180-049-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 49 OLYMPUS HEIGHTS PHASE 2A 460-180-050-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 50 OLYMPUS HEIGHTS PHASE 2A 460-180-051-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 51 OLYMPUS HEIGHTS PHASE 2A 460-180-052-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 52 OLYMPUS HEIGHTS PHASE 2A 460-180-053-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 53 OLYMPUS HEIGHTS PHASE 2A 460-180-054-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 54 OLYMPUS HEIGHTS PHASE 2A 460-180-055-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 55 OLYMPUS HEIGHTS PHASE 2A 460-180-056-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 56 OLYMPUS HEIGHTS PHASE 2A 460-190-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 57 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 58 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 59 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 60 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 61 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 62 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 63 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 64 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 65 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 66 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 67 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 68 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 69 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 70 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 71 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 72 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 73 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 74 OLYMPUS HEIGHTS PHASE 2B S-54 Willdan Financial Services Page 14 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
460-190-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 75 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 76 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-021-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 77 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-022-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 78 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-023-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 79 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-024-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 80 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-025-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 81 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-026-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 82 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-027-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 83 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-028-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 84 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-029-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 85 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-030-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 86 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-031-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 87 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-032-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 88 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-033-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 89 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-034-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 90 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-035-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 91 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-036-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 92 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-037-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 93 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-038-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 94 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-039-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 95 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-040-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 96 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-041-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 97 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-042-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 98 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-043-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 99 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-044-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 100 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-045-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 101 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-046-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 102 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-047-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 103 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-048-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 104 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-049-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 105 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-050-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 106 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-051-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 107 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-052-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 108 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-053-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 109 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-054-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 110 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-055-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 111 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-056-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 112 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-057-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 113 OLYMPUS HEIGHTS PHASE 2B S-54 460-190-058-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 114 OLYMPUS HEIGHTS PHASE 2B S-54 461-011-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 1 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 Willdan Financial Services Page 15 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
461-011-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 2 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-011-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 3 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-011-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 4 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-011-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 5 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 6 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 7 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 8 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 9 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 12 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 13 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 14 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 15 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 16 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 17 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 18 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 19 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 21 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 22 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 23 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 24 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 25 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-021-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 26 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-022-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 27 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-023-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 28 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-024-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 29 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-025-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 30 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-026-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 31 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-027-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 32 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-028-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 33 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-029-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 34 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-030-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 35 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-031-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 36 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-032-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 37 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-033-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 38 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-034-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 39 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-035-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 40 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-036-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 41 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-037-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 42 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-038-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 43 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-039-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 44 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-040-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 45 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 Willdan Financial Services Page 16 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
461-012-041-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 46 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-042-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 47 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-043-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 48 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-044-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 49 OLYMPUS HEIGHTS #4 PH 1 (AMEDNED) T-38 461-012-045-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 50 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-046-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 51 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-047-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 52 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-048-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 53 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-049-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 54 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-050-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 55 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-051-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 56 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-052-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 57 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-053-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 58 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-054-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 59 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-055-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 60 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-056-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 61 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-057-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 62 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-058-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 63 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-059-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 64 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-060-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 65 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-061-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 66 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-062-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 67 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-063-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 68 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-064-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 69 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-065-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 70 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-066-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 71 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-067-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 72 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-068-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 73 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-069-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 74 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-070-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 75 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-071-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 76 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-072-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 77 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-073-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 78 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-074-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 79 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-075-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 80 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-076-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 81 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-077-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 82 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-078-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 83 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-012-081-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOTS 10 & 11 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-012-082-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 POR LOT 20 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 84 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 Willdan Financial Services Page 17 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
461-013-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 85 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 86 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 87 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 88 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 89 OLYMPUS HEIGHTS # 4 PH 1 (AMENDED) T-38 461-013-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 90 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 91 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 92 OLYMPUS HEIGHTS #4 PH 1 (AMENDED) T-38 461-013-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 93 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 94 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 95 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 96 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 97 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 98 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 99 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 100 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 101 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 102 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 103 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-021-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 104 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-022-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 105 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-023-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 106 OLYMPUS HEIGHTS #4 PH 3 MOR T-39 461-013-024-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 107 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-025-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 108 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-026-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 109 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-027-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 110 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-028-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 111 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-029-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 112 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-030-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 113 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-031-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 114 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-032-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 115 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-033-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 116 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-034-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 117 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-035-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 118 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-036-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 119 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-013-037-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 120 OLYMPUS HEIGHTS UNIT 4 T-12 461-013-038-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 121 OLYMPUS HEIGHTS #4 PH 2 MOR T-39 461-021-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 64 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 65 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 66 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 67 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 18 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
461-021-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 68 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 69 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 70 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 71 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 72 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 73 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 74 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 75 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 76 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 77 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 78 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 79 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 80 OLYMPUS HEIGHTS UNIT #3 T-25 461-021-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 81 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 82 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 83 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 84 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 85 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 86 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 87 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 88 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 89 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 90 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 91 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 92 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 93 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 94 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 95 OLYMPUS HEIGHTS UNIT #3 T-25 461-022-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 96 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 97 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 98 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 99 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 100 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 101 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 102 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 103 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 104 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 105 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 106 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 107 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 108 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 19 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
461-023-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 109 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 110 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 111 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 112 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 113 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 114 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 115 OLYMPUS HEIGHTS UNIT #3 T-25 461-023-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 116 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 117 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 118 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 119 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 120 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 121 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 122 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 123 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 124 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 125 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 126 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 127 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 128 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 129 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 130 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 131 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 132 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 133 OLYMPUS HEIGHTS UNIT #3 T-25 461-024-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 134 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-001-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 1 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-002-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 2 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-003-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 3 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-004-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 4 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-005-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 5 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-006-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 6 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-007-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 7 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-008-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 8 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-009-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 9 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-010-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 10 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-011-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 11 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-012-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 12 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-013-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 13 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-014-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 14 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-015-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 15 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 20 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
461-025-016-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 16 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-017-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 17 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-018-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 18 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-019-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 19 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-020-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 20 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-021-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 21 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-022-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 22 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-023-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 23 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-024-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 24 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-025-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 25 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-026-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 26 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-027-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 27 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-028-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 28 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-029-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 29 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-030-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 30 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-031-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 31 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-032-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 32 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-033-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 33 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-034-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 34 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-035-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 35 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-036-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 36 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-037-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 37 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-038-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 38 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-039-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 39 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-040-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 40 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-041-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 41 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-042-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 42 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-043-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 43 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-044-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 44 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-045-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 45 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-046-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 46 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-047-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 47 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-048-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 48 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-049-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 49 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-050-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 50 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-051-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 51 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-052-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 52 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-053-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 53 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-054-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 54 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-055-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 55 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-056-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 56 OLYMPUS HEIGHTS UNIT #3 T-25 Willdan Financial Services Page 21 of 22

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY ZONE CHARGE MAXIMUM
ASMT
SF
UNITS

NON-RES

ACREAGE EBU LEGAL DESCRIPTION
City of Roseville
Olympus Pointe Landscaping & Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
461-025-057-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 57 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-058-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 58 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-059-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 59 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-060-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 60 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-061-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 61 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-062-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 62 OLYMPUS HEIGHTS UNIT #3 T-25 461-025-063-000 SF Residential D 175.50 185.58 1.0 0.0 1.00 LOT 63 OLYMPUS HEIGHTS UNIT #3 T-25 Summary Fields Zone A Zone D Total
ACTIVE PARCELS 400 468 868
LEVIED PARCELS 358 468 826
CHARGE $172,112.06 $82,134.00 $254,246.06
MAXIMUM ASMT $395,573.14 $86,852.84 $482,425.98
SF UNITS 186 468 654
NON-RES ACREAGE 530.8045 0.0000 530.8045
EBU 716.8045 468.0000 1,184.8045
Willdan Financial Services Page 22 of 22

1 RESOLUTION NO. 26-190

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

LEVY REPORT FOR THE RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2026/2027

The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council has, by previous Resolutions, ordered the preparation of the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as the: Riverside Avenue Landscaping and Lighting District (hereinafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 Division 15, of the Streets and Highways Code of the State of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and

WHEREAS, there has now been presented to this City Council the Report as required by Chapter 3, Section 22623 of the Act, and as previously directed by Resolution; and

WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and

WHEREAS, pursuant to Proposition 218, balloting of property owners is required for annual rate increases. The District’s property owner ballots included an assessment rate to be approved within the District, as well as the approval of an assessment range formula for the District which provides for annual rate increases; and

WHEREAS, the maximum assessment rate for Fiscal Year 2026/2027 shown in the Report is not proposed to be increased above the duly approved rate after applying the annual increases allowed by the assessment range formula; and

WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rates after applying the approved annual rate increases.

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

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

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

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

2 Section 3 That the City Clerk shall certify to the passage and adoption of this Resolution and the minutes of this meeting shall so reflect the presentation of and final approval of the Report.

3 RESOLUTION NO. 26-190

PASSED, APPROVED, AND ADOPTED THIS ___________ day of ___________, 2026.

____________________________________,
Mayor
City of Roseville

____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)

COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)

I, _______________________________, City Clerk of the City of Roseville, County of Placer, State of California, do hereby certify that the foregoing Resolution No. ___________ was adopted by the City Council of the City of Roseville at a regular meeting of said council held on the __________ day of ______________, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

____________________________________,
City Clerk
City of Roseville

1 RESOLUTION NO. 26-191

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

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE RIVERSIDE AVENUE LANDSCAPING AND LIGHTING DISTRICT, FOR FISCAL YEAR 2026/2027

The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council of the City of Roseville, California, has, by previous Resolutions, initiated proceedings and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Riverside Avenue Landscaping and Lighting District (hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and servicing of all improvements and facilities related thereto; and

WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and

WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, to pay for the maintenance and servicing of all improvements and facilities related thereto; and

WHEREAS, the Auditor-Controller of Placer County (the “County”) is requested to attach each District assessment onto the County Assessment Roll for collection; and

WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and

WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California Constitution; and

WHEREAS, the City has previously delivered to the County an agreement to indemnify the County in connection with the legality of the District assessments placed onto the County Assessment Roll, if challenged.

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

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

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

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

Section 3 Based upon its review (and amendments, as applicable) of the Engineer’s Report, a copy of which has been presented to the City Council, and which has been filed with the City Clerk, the City Council hereby finds and determines that:

i) the land within the District will be benefited by the operation, maintenance and servicing of the improvements located within the boundaries of the District; and

ii) the District includes all of the lands receiving such special benefit; and

iii) the net amount to be assessed upon the lands within the District in accordance with the assessment for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

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

Section 5 The maintenance, operation, and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as follows: the maintenance and operation of, and the furnishing of services and materials for, lighting, landscaping, and irrigation systems; streetscape and hardscape improvements; monuments; landmark and gateway features; bulb-outs; paving; walls; fencing; signage; safety lights; security lights; ornamental lighting; public street lights; masonry walls; retaining walls; sidewalks; and other public improvements within the street rights-of- way and appurtenant facilities, including, but not limited to, irrigation systems and drainage improvements within the District. Streetscape improvements include, but are not limited to, street furniture, bike racks, entry signs, banners, trash receptacles, and transit facilities. Landscaping includes, but is not limited to, ground cover, shrubs, plants, trees, and other vegetation. The Report describes any new improvements or substantial changes in existing improvements.

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

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

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

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027.

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

4 RESOLUTION NO. 26-191

PASSED, APPROVED, AND ADOPTED THIS __________ day of ___________, 2026.

____________________________________,
Mayor
City of Roseville

____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)

COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)

I, _______________________________, City Clerk of the City of Roseville, County of Placer, State of California, do hereby certify that the foregoing Resolution No. ___________ was adopted by the City Council of the City of Roseville at a regular meeting of said council held on the __________ day of ______________, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

____________________________________,
City Clerk
City of Roseville

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510

www.willdan.com

City of Roseville

Riverside Avenue
Landscaping and Lighting District

FY 2026/27 ENGINEER’S ANNUAL LEVY REPORT

Intent Meeting: May 6, 2026
Public Hearing: June 3, 2026

ENGINEER'S REPORT AFFIDAVIT

Establishment of Annual Rates and Charges for the:

Riverside Avenue
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 2026/27 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 7th day of May, 2026.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Roseville

By: ________________________________
Mickey Ashley
Project Manager
District Administration Services

By: ________________________________
Tyrone Peter
PE # C 81888

TABLE OF CONTENTS

I. OVERVIEW ......................................................................................................... 1 A. INTRODUCTION ...................................................................................... 1 B. COMPLIANCE WITH CURRENT LEGISLATION ..................................... 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 ....................................................................... 6 A. GENERAL ................................................................................................ 6 B. SPECIAL BENEFIT ANALYSIS ................................................................ 6 C. ASSESSMENT METHODOLOGY ............................................................ 8 D. ASSESSMENT RANGE FORMULA ......................................................... 9 III. DISTRICT BUDGET .......................................................................................... 11 A. FY 2026/27 BUDGET ............................................................................. 11 B. FY 2026/27 ASSESSMENT RATES ....................................................... 12 C. FY 2026/27 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 2026/27 ASSESSMENT ROLL ............................................... 20

FY 2026/27 Riverside Avenue 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 Riverside Avenue Landscaping and Lighting District (“District”). The District was formed in January of 2007 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, 2026 through June 30, 2027. 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 m aintenance of District improvements.

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

Following approval of the Report, the City Council will, by resolution , order the improvements to be made and confirm the levy and collection of assessments herein pursuant to the 1972 Act. The assessment rates and method of apportionment described in this Report as approved or modified by the City Council define the assessments to be applied to each parcel within the District for Fiscal Year (“FY”) 2026/27. The assessments as approved will be submitted to the Placer County Auditor/Controller to be included on the property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel 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 by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
The City Council, pursuant to the provisions of the “Landscaping and Lighting Act of 1972”, being Division 15, Part 2 of the Streets and Highways Code of the State of California, beginning with Section 22500 (the “1972 Act”); Article XIIID of the Constitution of the State of California (“Article XIIID”); and the Proposition 218 Omnibus Implementation Act, beginning with Government Code Section 53750 (the “Implementation Act”) (the 1972 Act, Article XIIID and the Implementation Act are referred to collectively as the “Assessment Law”) initiated proceedings for the

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 2 formation of the District on November 15, 2006 and to levy and collect annual assessments against lots and parcels within the District for FY 2007/08. On January 17, 2007, pursuant to Assessment Law, the City conducted a Public Hearing and tabulated the returned ballots. The City determined that a majority protest did not exist and approved the District’s maximum assessment rate and annual inflationary adjustment factor.

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

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

The District is bounded by Douglas Boulevard to the north, Darling Way to the south and includes parcels that front Riverside Avenue. It is centrally located between Interstate 80 and Downtown Roseville and is east of the Union Pacific Railroad.

The District currently has a mix of different types of land uses including automotive related retail and car lots, community/neighborhood retail, offices, services, and residential units.

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.

FY 2026/27 Riverside Avenue 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.

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 4 E. DESCRIPTION OF THE IMPROVEMENTS AND MAINTENANCE
The District, through the levy of special assessments, is to provide funding for ongoing maintenance, operation and servicing of landscaping and lighting improvements located within the public rights -of-ways and dedicated easements located within the District. These improvements may include, but are not limited to, all materials, equipment, utilities, labor, and appurtenant facilities related to the ongoing maintenance of the improvements. The improvements to be maintained and services are generally described as follows:

Landscaping Improvements

The general landscaping improvements in the District are to be consistent with the improvements on Vernon Street located north of the District, which intersects Riverside Avenue. As a gateway to downtown Roseville, Riverside Avenue’s compatibility with Vernon Street links the downtown area and Riverside Gateway area together.

The landscaping improvements have been designed to enhance the area within the District and may include, but are not limited to ground cover, shrubs and plants, trees, irrigation and drainage systems, ornamental lighting, masonry walls or other fencing, hardscape improvements, monuments and landmarks, mid -block bulbs, bulb-outs, and associated appurtenant located within the street rights-of-way and public areas within the District. Specifically, the proposed landscape improvement areas for this District are:
• Landscaping and hardscape improvements within the public rights-of-way of the streets within the District including, but not limited to, Riverside Avenue including the corners of Riverside Avenue and Second Street, Third Street, Fourth Street, Fifth Street, Sixth Street, Darling Way, Fern Street, Cherry Street, and Bonita Street.
• Decorative banners along Riverside Avenue.
• Transit facilities include bus stop seating and decorative shelters. • Roundabout improvements including plantings, paving, and landmark feature located at the intersection of Vernon St., Douglas Blvd., and Riverside Ave. • A Gateway feature located at the intersection of Darling Way and Riverside Avenue.
• Various amenities associated with the landscape improvements and public areas within the District, including, but not limited to, trash receptacles, street furniture, bike racks, entry signs, sidewalks, fencing, and retaining walls.

Specifically, not included as District improvements are those improvements located on private property, improvements and facilities that are outside the boundaries of the District and/or area funded by other sources available to the City.

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 5 Public Lighting Improvements

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

Specifically excluded from the assessment are the street light energy costs.

These costs are to be paid for by the City from other revenue sources.

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

Description of Maintenance and Services

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

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

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 6 II. METHOD OF APPORTIONMENT

A. GENERAL
The Implementation 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 landscaping improvements, streetlights, and traffic signals.

Streets and Highways Code Section 22573 requires that maintenance assessments be levied according to benefit rather than the 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.”
In addition, Article XIIID and the Implementation Act require that a parcel’s assessment may not exceed the reasonable cost for the proportional special benefit conferred to that parcel. Article XIIID and the Implementation Act further provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits. They also require that publicly owned properties that specifically benefit from the improvements be assessed.

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

Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service;”
Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over, and above general benefits conferred on real property located in the district or to the public at large .

General enhancement of property value does not constitute “special benefit.” Article XIIID Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 7 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 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 rev enues 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 prop erty 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 eac h 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 b enefit 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.”
Proper maintenance and operation of parkway landscaping and streetlights provides special benefit to adjacent properties by providing community character, security, safety, and vitality. In addition, these improvements will enhance the ability of property owners to attract and maintain customers as well as increase the viability of commercial development.

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 8 Landscaping Special Benefit

Landscaping and appurtenant facilities, if well maintained, provide beautification, shade, and enhancement of the desirability of the surroundings, and therefore increase property value. Specifically , they provide a sense of ownership and a common theme in the community providing aesthetic appeal and increased desirability of properties.

Landscaping provides special benefit to those developments that are directly adjacent to the public streets.

Landscaping General Benefit

The Improvements were installed to directly benefit the property owners in the District to enhance business and development opportunities. Therefore, it has been determined that there are no general benefits associated with the landscaping improvements.

Lighting Special Benefit

The operation, maintenance and servicing of lighting along local streets and arterial streets of a development provide the following special benefits:
• Improved security of lots and parcels along the perimeter of the development;
• Improved nighttime visibility for the local access of emergency vehicles; and • Improved safety and traffic circulation to and from parcels.

Street Lights General Benefit

Similar to the landscaping improvements described above, the Improvements were installed to directly benefit the property owners in the District to enhance business and development opportunities. Therefore, it has been determined that there are no general benefits associated with lighting improvements.

C. ASSESSMENT METHODOLOGY
To establish the special benefit to the individual parcels within the District, a formula that spreads the costs of the maintenance based on the special benefit must be established. The improvements have been reviewed and a formula has been established to apportion the maintenance costs based on benefit.

The method of assessment is based on the front footage of each parcel located within the District. The parcel’s Front Footage was determined based on Assessor Parcel maps or other sources. Only Front Footage on Riverside Avenue was used.

Based on the above formula, the FY 2007/08 maximum assessment rate approved on January 17, 2007 through a property owner balloting (the “Initial

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 9 Assessment Rate” or the “Base Year Maximum Assessment Rate”) is $6.45 per each foot of frontage.

The following formulas were used to first calculate the District’s Initial Assessment Rate and then each parcel’s FY 2007/08 assessment (proportional benefit):

Step 1:

Balance to Levy ÷ Total Front Footage =
Maximum Front Footage Rate

Step 2:

Parcel Front Footage x Maximum Front Footage Rate =
Maximum Assessment

The Total Front Footage was the sum of all the Front Feet within the District. The Initial Assessment Rate per Front Foot was established by taking the total cost of improvements (Balance to Levy) and dividing that amount by the Total Front Footage within the District. The Initial Assessment Rate per Front Foot, which is also the FY 2007/08 Maximum Front Footage Rate, is then applied back to each individual parcel’s Front Footage to determine the parcel’s proportionate special benefit and assessment obligation (The FY 2007/08 Maximum Assessment).

D. ASSESSMENT RANGE FORMULA
The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to annual assessment rates without requiring the District to go through the requirements of Proposition 218 in order to get a small increase in assessments. This District provides for an annual adjustment to the Maximum Assessment Rate of the lesser of the percentage change in the area’s Local Consumer Price Index for All Urban Consumers, which is currently the San Francisco -Oakland-Hayward Consumer Price Index for All Urban Consumers (the “CPI”) or three percent (3%) (the “Escalation Percentage”).

The CPI in this adjustment shall be determined through CPI data from the Bureau of Labor Statistics from December to December, beginning with the period from December 2006 to December 2007.

In applying this year’s inflationary adjustment , the Escalation Percentage will increase the FY 2026/27 maximum assessment rate by 3.00% over that of the prior year.

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 10 The Assessment Range Formula shall be applied to all future assessments within the District beginning in fiscal year 2008/09. Generally, if the proposed annual assessment rate for the current fiscal year is less than or equal to the calculated Maximum Asse ssment Rate, then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment Rate is equal to the FY 2007/08 Maximum Assessment Rate, which was approved on January 17, 2007 through a property owner balloting (the “Init ial Assessment Rate” or “Base Year Assessment Rate”) and adjusted annually by the Escalation Percentage.

Beginning in the second fiscal year (Fiscal Year 2008/09) and each fiscal year thereafter, the Maximum Assessment Rate would be recalculated, and a new Maximum Assessment Rate established within the District.

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

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

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 11 III. DISTRICT BUDGET
A. FY 2026/27 BUDGET

Fund balance information is reported in Section C on the following page.

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 12 B. FY 2026/27 ASSESSMENT RATES

C. FY 2026/27 FUND BALANCE INFORMATION

D. DESCRIPTION OF BUDGET ITEMS
Description of the terms used in the preceding Budget, Assessment Rates and Fund Balance tables are listed below:

BUDGET:

DIRECT COSTS

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

FY 2026/27 Riverside Avenue 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.

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 repla cement 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 – Parks Dept – Estimated Costs of the Parks, Recreation and Libraries Department (“Parks Department”) to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Parks Department’s estimates

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 14 and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

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

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

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 m ay 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.

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 15 ASSESSMENT RATES:

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

Total Assessable Front Footage - The total amount of assessable Front Footage within the District in accordance with the Method of Assessment Section of this Report.

Applied Assessment Rate - The assessment rate to be applied to the front footage of each non-exempt parcel within the District for the current fiscal year.

Maximum Assessment Rate - The Maximum Assessment Rate per front foot for the current fiscal year.

Potential Maximum Assessment – The total amount that can be assessed against all non-exempt District parcels for the current fiscal year based upon the expected assessable front footage within the District.

FUND BALANCE INFORMATION:

OPERATING RESERVE

Beginning Operating Reserve Balance 7 -1-2026 (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, 2026 to December 31, 2026, 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 2026/27 Levy – This amount is added to the FY 2026/27 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 July 1, 2026 (the beginning of the Fiscal Year) through December 31, 2026. If zero, this line item may not be shown in the budget.

Use for FY 2026/27 Expenses – The amount of the Operating Reserve to be used to fund FY 2026/27 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

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 16 July 1, 2026 (the beginning of the Fiscal Year) through December 31, 2026. If zero, this line item may not be shown in the budget.

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

Ending Operating Reserve Balance 6 -30-2027 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2027. 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 7-1-2026 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2026. 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 2026/27 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 2026/27 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

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 17 funds held in a Rehabilitation Reserve are subject to transfer into the same zone’s Operating Reserve, at the discretion of the Parks Department, in order to provide for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6 -30-2027 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2027. 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.

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 District’s Operating Reserve, at the discretion of the Parks Department, to provide for the maintenance and/or operation of the improvements.

Description
FY
2027-28
FY
2028-29
FY
2029-30
FY
2030-31
4 Year
Total
Improve hardscapes, monuments, landmarks, gateway features $3,000 $3,000 $3,000 $3,000 $12,000 Non-routine tree work 1,906 1,963 2,022 2,082 7,972
Improve street furniture, trash receptacles, bike racks, bus stop shelters 4,000 3,000 3,000 3,000 13,000 Replace plants, landscaping, irrigation and/or drainage systems 7,700 7,700 7,700 7,700 30,800 Replace public street lights, lighting fixtures, poles/meters, safety, security, ornamental lights 5,000 5,000 5,000 5,000 20,000
Replace entry signs and decorative banners and hardware 4,000 0 4,000 1,079 9,079 Total Projected Expenditures $25,606 $20,663 $24,722 $21,861 $92,851

FY 2026/27 Riverside Avenue 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 Act and is, by reference, hereby made part of this Report. These District Boundary Maps are available for inspection at the office of the City Clerk during normal business hours.

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

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 19

FY 2026/27 Riverside Avenue Landscaping and Lighting District Page 20 APPENDIX B — FY 2026/27 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 exempt from assessment.

At the conclusion of the public hearing for the District and the proposed assessments, approval of the Report (as submitted or as modified) confirms the method of apportionment and the assessment rate to be levied against each eligible parcel and thereby constitutes the approved levy and collection of assessments for FY 2026/27. 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 2026/27 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.

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM
ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
014-011-004-000 Assessable $1,035.20 $1,035.20 100.00 L 7 8 THEILE SUB 014-011-008-000 Assessable 1,708.08 1,708.09 165.00 LOTS 2 3 4 FR 1 THEILE SUB 014-011-009-000 Assessable 1,035.20 1,035.20 100.00 LOTS 5 6 THEILE SUBD 014-013-003-000 Assessable 517.58 517.60 50.00 FR LOT 1 THEILE SUB 014-013-004-000 Assessable 517.58 517.60 50.00 FR LOT 2 THEILE SUB 014-013-005-000 Assessable 517.58 517.60 50.00 LOT 3 THEILE SUB 014-013-006-000 Assessable 517.58 517.60 50.00 LOT 4 THEILE SUB 014-013-007-000 Assessable 517.58 517.60 50.00 L 5 THEILE SUB 014-013-008-000 Assessable 517.58 517.60 50.00 L 6 THEILE SUBD 014-013-009-000 Assessable 517.58 517.60 50.00 L 7 THEILE SUBD 014-013-010-000 Assessable 517.58 517.60 50.00 FR L 8 THEILE SUBD 014-024-003-000 Assessable 517.58 517.60 50.00 L 1 THEILE SUB 014-024-004-000 Assessable 517.58 517.60 50.00 LOT 2 THEILE SUB 014-024-005-000 Assessable 517.58 517.60 50.00 LOT 3 THEILE SUBD 014-024-006-000 Assessable 517.58 517.60 50.00 LOT 4 THEILE SUB 014-024-007-000 Assessable 517.58 517.60 50.00 LOT 5 THEILE SUB 014-024-008-000 Assessable 517.58 517.60 50.00 LOT 6 THEILE SUB 014-024-009-000 Assessable 517.58 517.60 50.00 LOT 7 THEILE SUB 014-024-010-000 Assessable 517.58 517.60 50.00 LOT 8 THEILE SUB 014-033-005-000 Assessable 590.06 590.07 57.00 FR LOT 2 THEILE 2 SUB 014-033-007-000 Assessable 1,180.12 1,180.13 114.00 POR LOT 4 THEILE #2 SUB MOR C-34 014-033-008-000 Assessable 1,180.12 1,180.13 114.00 FR LOT 5 THEILE 2 SUB 014-033-009-000 Assessable 1,035.20 1,035.20 100.00 FR LOT 6 THEILE 2 SUB 014-033-014-000 Assessable 1,180.12 1,180.13 114.00 FR L 3 THEILE #2 SUBD 014-033-025-000 Assessable 590.06 590.07 57.00 PAR A PMOR 22 132 014-033-028-000 Assessable 517.58 517.60 50.00 FR L 1 THEILE 2 SUBD 014-033-029-000 Assessable 517.58 517.60 50.00 FR L 1 THEILE 2 SUBD 014-053-003-000 Assessable 1,035.20 1,035.20 100.00 LOTS 1 2 THEILE 3 SUB 014-053-004-000 Assessable 517.58 517.60 50.00 LOT 3 THEILE 3 SUB 014-053-005-000 Assessable 517.58 517.60 50.00 LOT 4 THEILE 3 SUB 014-053-006-000 Assessable 517.58 517.60 50.00 LOT 5 THEILE 3 SUB 014-053-007-000 Assessable 517.58 517.60 50.00 L 6 THEILE 3 SUB 014-053-008-000 Assessable 517.58 517.60 50.00 L 7 THEILE #3 014-053-023-000 Assessable 1,496.48 1,496.49 144.56 L 8 THEILES SUBD 014-084-034-000 Assessable 1,176.18 1,176.20 113.62 FR SEC 11 10 6 014-091-014-000 Assessable 351.96 351.97 34.00 FR LOT 12 CHERRY GLEN TR 014-091-015-000 Assessable 341.60 341.62 33.00 FR LOTS 11 12 CHERRY GLEN 014-091-016-000 Assessable 341.60 341.62 33.00 FR LOT 11 CHERRY GLEN TR 014-091-017-000 Assessable 517.58 517.60 50.00 L 10 CHERRY GLEN TR 014-091-018-000 Assessable 517.58 517.60 50.00 LOT 9 CHERRY GLEN TR 014-091-019-000 Assessable 1,035.20 1,035.20 100.00 LOTS 7 8 CHERRY GLEN TR 014-091-020-000 Assessable 517.58 517.60 50.00 LOT 6 CHERRY GLEN TR 014-091-021-000 Assessable 517.58 517.60 50.00 LOT 5 CHERRY GLEN TR 014-091-022-000 Assessable 517.58 517.60 50.00 LOT 4 CHERRY GLEN TR 014-091-023-000 Assessable 517.58 517.60 50.00 FR LOTS 1 2 3 CHERRY GLEN TR 014-091-024-000 Assessable 1,035.20 1,035.20 100.00 FR LOTS 1 2 CHERRY GLEN TR 014-141-012-000 Assessable 517.58 517.60 50.00 LOT 12 CHERRY GL TR 014-141-013-000 Assessable 517.58 517.60 50.00 LOT 11 CHERRY GL TR 014-141-014-000 Assessable 517.58 517.60 50.00 LOT 10 CHERRY GL TR 014-141-015-000 Assessable 517.58 517.60 50.00 LOT 9 CHERRY GL TR 014-141-016-000 Assessable 517.58 517.60 50.00 LOT 8 CHERRY GL TR 014-141-017-000 Assessable 517.58 517.60 50.00 LOT 7 CHERRY GL TR 014-141-019-000 Assessable 344.72 344.72 33.30 FR LOT 5 CHERRY GL TR 014-141-020-000 Assessable 344.72 344.72 33.30 FR LOTS 4 5 CHERRY GL TR 014-141-021-000 Assessable 344.72 344.72 33.30 FR LOT 4 CHERRY GL TR 014-141-022-000 Assessable 517.58 517.60 50.00 LOT 3 CHERRY GL TR City of Roseville
Riverside Avenue Landscaping and Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM
ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
City of Roseville
Riverside Avenue Landscaping and Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
014-141-023-000 Assessable 1,035.20 1,035.20 100.00 LOTS 1 2 CHERRY GL TR 014-141-026-000 Assessable 258.78 258.80 25.00 FR LOT 6 BLK B CHERRY GLEN 014-141-027-000 Assessable 258.78 258.80 25.00 FR LOT 6 BLK B CHERRY GLEN 014-191-016-000 Assessable 517.58 517.60 50.00 LOT 11 CHERRY GL TR 014-191-017-000 Assessable 517.58 517.60 50.00 LOT 10 CHERRY GL TR 014-191-018-000 Assessable 517.58 517.60 50.00 LOT 9 CHERRY GL TR 014-191-019-000 Assessable 517.58 517.60 50.00 LOT 8 CHERRY GL TR 014-191-020-000 Assessable 517.58 517.60 50.00 LOT 7 CHERRY GL TR 014-191-021-000 Assessable 1,035.20 1,035.20 100.00 LOTS 5 6 CHERRY GL TR 014-191-022-000 Assessable 1,035.20 1,035.20 100.00 LOTS 3 4 CHERRY GL TR 014-191-023-000 Assessable 1,035.20 1,035.20 100.00 FR LOTS 1 2 CHERRY GL TR 014-191-025-000 Assessable 517.58 517.60 50.00 LOT 12 CHERRY GL TR 014-251-011-000 Assessable 1,035.20 1,035.20 100.00 L 6 7 CHERRY GL TR 014-251-012-000 Assessable 1,035.20 1,035.20 100.00 L 4 5 CHERRY GL TR 014-251-013-000 Assessable 517.58 517.60 50.00 LOT 3 CHERRY GL TR 014-251-014-000 Assessable 517.58 517.60 50.00 LOT 2 CHERRY GL TR 014-251-015-000 Assessable 517.58 517.60 50.00 FR LOT 1 CHERRY GLEN TR 014-251-021-000 Assessable 1,035.20 1,035.20 100.00 LOTS 8 9 CHERRY GL TR 014-251-027-000 Assessable 1,552.80 1,552.81 150.00 1.2 AC SEC 11 10 6 472-180-009-000 Assessable 1,559.84 1,559.85 150.68 PARCEL A PARCEL MOR 1 11 Summary Fields Value
ACTIVE PARCELS 76
LEVIED PARCELS 76
CHARGE $51,549.44
MAXIMUM ASMT $51,550.66
FRONT FOOTAGE 4,979.76
Willdan Financial Services Page 2 of 2

1 RESOLUTION NO. 26-192

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

LEVY REPORT FOR THE VERNON STREET LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2026/2027

The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council has, by previous Resolutions, ordered the preparation of the Engineer’s Annual Levy Report (hereafter referred to as the “Report”) for said district known and designated as the: Vernon Street Landscaping and Lighting District (hereinafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 Division 15, of the Streets and Highways Code of the State of California, beginning with Section 22500 (hereinafter referred to as the “Act”); and

WHEREAS, there has now been presented to this City Council the Report as required by Chapter 3, Section 22623 of the Act, and as previously directed by Resolution; and

WHEREAS, this City Council has carefully examined and reviewed the Report as presented (or amended), and is satisfied with each and all of the items and documents as set forth therein, and is satisfied that the levy has been spread in accordance with the benefits received from the improvements, operation, maintenance and services to be performed, as set forth in said Report; and

WHEREAS, pursuant to Proposition 218, balloting of property owners is required for annual rate increases. The District’s property owner ballots included an assessment rate to be approved within the District, as well as the approval of an inflationary adjustment factor which provides for annual rate increases; and

WHEREAS, the maximum assessment rate for Fiscal Year 2026/2027 shown in the Report is not proposed to be increased above the duly approved rate after applying the annual increases allowed by the inflationary adjustment factor; and

WHEREAS, mailed notices and Assessment Ballots are not required if assessments are not increased above the approved maximum assessment rate after applying the approved annual rate increases.

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

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

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

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

2 Section 3 That the City Clerk shall certify to the passage and adoption of this Resolution and the minutes of this meeting shall so reflect the presentation of and final approval of the Report.

3 RESOLUTION NO. 26-192

PASSED, APPROVED, AND ADOPTED THIS __________ day of ___________, 2026.

____________________________________,
Mayor
City of Roseville

____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)

COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)

I, _______________________________, City Clerk of the City of Roseville, County of Placer, State of California, do hereby certify that the foregoing Resolution No. ___________ was adopted by the City Council of the City of Roseville at a regular meeting of said council held on the __________ day of ______________, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

____________________________________,
City Clerk
City of Roseville

1 RESOLUTION NO. 26-193

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

CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS

WITHIN THE VERNON STREET LANDSCAPING AND LIGHTING DISTRICT FOR FISCAL YEAR 2026/2027

The City Council of the City of Roseville, California (hereafter referred to as the “City Council”) does resolve as follows:

WHEREAS, the City Council of the City of Roseville, California, has, by previous Resolutions, initiated proceedings and declared its intention to levy assessments, and approved the Engineer’s Annual Levy Report (hereinafter referred to as the “Engineer’s Report”) that describes the assessments against parcels of land within the Vernon Street Landscaping and Lighting District (hereinafter referred to as the “District”) for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter referred to as the “Act”) to pay for the maintenance and servicing of all improvements and facilities related thereto; and

WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk, and the City Clerk has presented to the City Council, an Engineer’s Report in connection with the levy and collection of assessments upon eligible parcels of land within the District, and the City Council did by previous Resolution approve such Engineer’s Report; and

WHEREAS, the City Council desires to levy and collect assessments against parcels of land within the District for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027, to pay for the maintenance and servicing of all improvements and facilities related thereto; and

WHEREAS, the Auditor-Controller of Placer County (the “County”) is requested to attach each District assessment onto the County Assessment Roll for collection; and

WHEREAS, the County of Placer requires the payment of the County’s collection fee for placing the direct charge assessments onto the County Assessment Roll and collection thereof; and

WHEREAS, the City Council and its legal counsel have reviewed Proposition 218 and found that these assessments comply with applicable provisions of Articles XIIIC and XIIID of the California Constitution; and

WHEREAS, the City has previously delivered to the County an agreement to indemnify the County in connection with the legality of the District assessments placed onto the County Assessment Roll, if challenged.

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

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

Section 1 That the above recitals are true and correct.

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

Section 3 Based upon its review (and amendments, as applicable) of the Engineer’s Report, a copy of which has been presented to the City Council, and which has been filed with the City Clerk, the City Council hereby finds and determines that:
i) the land within the District will be benefited by the operation, maintenance and servicing of the improvements located within the boundaries of the District; and

ii) the District includes all of the lands receiving such special benefit; and

iii) the net amount to be assessed upon the lands within the District in accordance with the assessment for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027 is apportioned by a formula and method which fairly distributes the net amount among all eligible parcels in proportion to the estimated special benefits to be received by each parcel from the improvements and services.

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

Section 5 The maintenance, operation, and servicing of the improvements and appurtenant facilities shall be performed pursuant to the Act. The City Council hereby orders the proposed improvements to be made, which improvements are briefly described as follows: the maintenance and operation of, and the furnishing of services and materials for, various landscape, lighting, and streetscape improvements, including gateway features, fountains, signage, lighting facilities, brick pavers, planters, benches, bike racks, trash receptacles, irrigation systems, drainage improvements, sidewalks, curbs, gutters, parking stripes, and other public improvements within the street rights-of-way and appurtenant facilities, including lighting throughout the boundaries of the District. Landscaping includes, but is not limited to, turf, sod, and street trees. The Report describes any new improvements or substantial changes in existing improvements.

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

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

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

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

Section 9 The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2026, and ending June 30, 2027.

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

4 RESOLUTION NO. 26-193

PASSED, APPROVED, AND ADOPTED THIS ___________ day of ___________, 2026.

____________________________________,
Mayor
City of Roseville

____________________________________,
City Clerk
City of Roseville

STATE OF CALIFORNIA)

COUNTY OF PLACER) ss.

CITY OF ROSEVILLE)

I, _______________________________, City Clerk of the City of Roseville, County of Placer, State of California, do hereby certify that the foregoing Resolution No. ___________ was adopted by the City Council of the City of Roseville at a regular meeting of said council held on the __________ day of ______________, 2026, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAINED:

____________________________________,
City Clerk
City of Roseville

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510

www.willdan.com
City of Roseville

Vernon Street
Landscaping and Lighting District

FY 2026/27 ENGINEER’S ANNUAL LEVY REPORT

Intent Meeting: May 6, 2026
Public Hearing: June 3, 2026

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 2026/27 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 7th day of May, 2026.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Roseville

By: ________________________________
Mickey Ashley
Project Manager
District Administration Services

By: ________________________________
Tyrone Peter
PE # C 81888

TABLE OF CONTENTS

I. OVERVIEW ..................................................................................................... 1 A. INTRODUCTION ...................................................................................... 1 B. COMPLIANCE WITH THE CURRENT LEGISLATION............................. 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 2026/27 BUDGET ............................................................................. 11 B. FY 2026/27 ASSESSMENT RATES ...................................................... 12 C. FY 2026/27 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 2026/27 ASSESSMENT ROLL ............................................... 20

FY 2026/27 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, 2026 through June 30, 2027. 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 an d 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”) 2026/27. The assessments as approved will be submitted to the Placer County Auditor/Controller to be included on the property tax roll for each parcel.

If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the Current Fiscal Year, a corrected parcel number and/or new parcel 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 by the City Council.

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

FY 2026/27 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.

FY 2026/27 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.

FY 2026/27 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 City’s Economic Development Department 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.

FY 2026/27 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 dete rmined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be

FY 2026/27 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 rev enues 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 esse ntial 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 eac h 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 b enefit 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 prov isions 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 lightin g Improvements and associated appurtenances located within the District’s public right s-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 wi thin these Districts. The

FY 2026/27 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.

FY 2026/27 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 withi n 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 conside red special benefit to the District parcels. The cost of

FY 2026/27 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 2026/27 maximum assessment rate by 3.04% 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.

FY 2026/27 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 City Finance Director 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 Housing Manager of the City’s Economic Development Department , or their duly authorized designee (the “Housing Manager”), will promptly review the appeal and any information provided by the property owner. If the Housing Manager 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 Housing Manager is authorized to approve a refund of the reduction amount to the property owner.

Any dispute over the decision of the Housing Manager shall be referred to the City Council and the decision of the City Council 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 tha t increases a Parcel Assessment shall not be considered an increased assessment subject to the procedural provisions of Article XIIID.

FY 2026/27 Vernon Street Landscaping and Lighting District Page 11 III. DISTRICT BUDGET

A. FY 2026/27 BUDGET

Fund balance information is reported in Section C on the following page.

FY 2026/27 Vernon Street Landscaping and Lighting District Page 12 B. FY 2026/27 ASSESSMENT RATES

C. FY 2026/27 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”).

FY 2026/27 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 repla cement 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 – Parks Dept – Estimated Costs of the Parks, Recreation and Libraries Department (“Parks Department”) to coordinate and oversee the maintenance contracts and overall repair and maintenance of the District. This amount also includes the cost of the Parks Department’s estimates

FY 2026/27 Vernon Street Landscaping and Lighting District Page 14 and analysis of certain budget items, estimated costs and useful lives of certain District Improvements.

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

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

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 m ay 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.

FY 2026/27 Vernon Street Landscaping and Lighting District Page 15 ASSESSMENT RATES:

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

Total Assessable Front Footage - The total 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 -1-2026 (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, 2026 to December 31, 2026, 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 2026/27 Levy – This amount is added to the FY 2026/27 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 July 1, 2026 (the beginning of the Fiscal Year) through December 31, 2026. If zero, this line item may not be shown in the budget.

Use for FY 2026/27 Expenses – The amount of the Operating Reserve to be used to fund FY 2026/27 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, 2026 (the beginning of the Fiscal Year) through December 31, 2026. If zero, this line item may not be shown in the budget.

FY 2026/27 Vernon Street Landscaping and Lighting District Page 16

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

Ending Operating Reserve Balance 6 -30-2027 (est.) - This amount represents the anticipated Operating Reserve balance/(deficit) for each Zone as of June 30, 2027. 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. A ll 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 7-1-2026 (est.) — The projected balance of funds in the Rehabilitation Reserve as of July 1, 2026. 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 2026/27 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 2026/27 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 Department, in order to provide

FY 2026/27 Vernon Street Landscaping and Lighting District Page 17 for the maintenance and operation of the improvements. If zero, this line item may not be shown in the budget.

Ending Rehab Reserve Balance 6 -30-2027 (est.) - The projected balance of funds in the Rehabilitation Reserve as of June 30, 2027. 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.

Description
FY
2027-28
FY
2028-29
FY
2029-30
FY
2030-31
4 Year
Total
Repair, replace and/or refurbish street furniture $6,000 $7,000 $8,000 $9,000 $30,000 Non-routine tree work 2,678 2,758 2,841 2,926 11,204
Repair, replace and/or refurbish irrigation meter 0 0 0 0 0 Replace, repair, renovate and/or refurbish plants, landscaping & related mat'ls 6,911 7,500 7,750 8,000 30,161 Replace, repair, and/or refurbish light standard 3,000 3,000 3,000 3,000 12,000 Replace, repair electrical outlets 6,000 7,000 8,000 9,000 30,000 Total Projected Expenditures $24,589 $27,258 $29,591 $31,926 $113,365

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 Department, in order to provide for the maintenance and/or operation of the improvements.

FY 2026/27 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.

FY 2026/27 Vernon Street Landscaping and Lighting District Page 19

FY 2026/27 Vernon Street Landscaping and Lighting District Page 20 APPENDIX B — FY 2026/27 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 c onstitutes the approved levy and collection of assessments for FY 2026/27. 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 2026/27 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 a ssessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM
ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
013-070-004-000 Assessable $2,106.14 $2,106.16 235.61 FR SEC 2 10 6 013-071-001-000 Assessable 446.94 446.96 50.00 LOT 8 BLK 1 RSVL RESVY C-33 SBE#294-31-15 013-071-002-000 Assessable 446.94 446.96 50.00 LOT 7 BLK 1 RSVL RESVY C-33 SBE#294-31-16 013-071-003-000 Assessable 446.94 446.96 50.00 LOT 6 BLK 1 RSVL RESVY C-33 SBE#294-31-16 013-071-004-000 Assessable 893.90 893.92 100.00 LOT 4,5 BLK 1 RSVL RESVY C-33 SBE#294-31-12 013-071-006-000 Assessable 893.90 893.92 100.00 FR LOTS 1 2 BLK 1 013-071-009-000 Assessable 446.94 446.96 50.00 3 POR 2 BLK 1 RSVL RSVY C-33 SBE#294-31-12 013-072-008-000 Assessable 893.90 893.92 100.00 POR LOTS 15 & 16 BLK 15 ROSEVILLE TOWNSITE 013-072-010-000 Assessable 893.90 893.92 100.00 LOTS 13 14 BLK 15 013-072-011-000 Assessable 446.94 446.96 50.00 LOT 12 BLK 15 013-072-012-000 Assessable 1,340.86 1,340.87 150.00 L 9 10 11 BLK 15 013-073-011-000 Assessable 1,162.08 1,162.09 130.00 LOTS 1 2 BUTLER SUBD 013-091-003-000 Assessable 1,340.86 1,340.87 150.00 L 1 2 3 BL 3 013-091-010-000 Assessable 1,948.72 1,948.74 218.00 LOTS 4, 5 , 6&7&POR 8 & ST BLK3 TOWN RSVL 013-092-005-510 Assessable 223.46 223.48 25.00 FR L 5 BLK 2 013-092-005-520 Assessable 223.46 223.48 25.00 FR L 5 BLK 2 013-092-006-000 Assessable 446.94 446.96 50.00 FR LOT 4 BLK 2 013-092-007-000 Assessable 446.94 446.96 50.00 LOT 3 BLK 2 013-092-008-000 Assessable 359.80 359.80 40.25 FR LOT 2 BLK 2 013-092-009-000 Assessable 536.08 536.08 59.97 FR LOTS 1 2 BLK 2 013-092-014-000 Assessable 1,340.86 1,340.87 150.00 FR SEC 2 10 6 013-093-003-000 Assessable 893.90 893.92 100.00 FR LOTS 14 LOTS 15 16 BLK 14 013-093-004-000 Assessable 259.22 259.24 29.00 FR LOT 14 BLK 14 013-093-005-000 Assessable 187.72 187.72 21.00 FR L 14 BLK 14 RSVLLE 013-093-006-000 Assessable 679.36 679.38 76.00 FR LOT 12 LOT 13 BLK 14 013-093-007-000 Assessable 1,555.40 1,555.41 174.00 LOTS 9 10 11 FR LOT 12 BLK 14 013-121-002-000 Assessable 1,340.86 1,340.87 150.00 L 4 5 6 BLK 5 013-121-003-000 Assessable 446.94 446.96 50.00 LOT 3 BLK 5 013-121-004-000 Assessable 894.98 894.99 100.12 PAR A PMOR 18 117 013-121-005-000 Assessable 446.94 446.96 50.00 L 7 BLK 5 RSVLE 013-121-006-000 Assessable 447.48 447.49 50.06 L 8 BLK 5 RSVLLE 013-122-001-000 Assessable 448.28 448.30 50.15 FR L 7 8 BLK 4 013-122-002-000 Assessable 210.06 210.07 23.50 FR LOT 7 BLK 4 013-122-003-000 Assessable 235.54 235.55 26.35 FR L 7 BLK 4 013-122-004-000 Assessable 446.94 446.96 50.00 L 6 BLK 4 013-122-005-000 Assessable 446.94 446.96 50.00 LOT 5 BLK 4 013-122-009-000 Assessable 806.22 806.22 90.19 L 1 FR L 2 BLK 4 013-122-010-000 Assessable 536.34 536.35 60.00 L 3 FR 2 BLK 4 RSVLLE 013-122-011-000 Assessable 178.78 178.78 20.00 FR L 4 BLK 4 RSVLLE 013-122-012-000 Assessable 268.16 268.17 30.00 FR L 4 BLK 4 RSVL 013-123-017-000 Assessable 984.72 984.74 110.16 PAR 1 PMOR 18 155 013-123-021-000 Assessable 650.32 650.32 72.75 PAR 1 PMOR 32-99 013-123-024-000 Assessable 1,302.34 1,302.35 145.69 1.1 AC PAR 3 PMOR 32-99 013-123-026-000 Assessable 637.00 637.00 71.26 PAR 2 PMOR 32-99 013-124-006-000 Assessable 446.94 446.96 50.00 LOT 16 BLK 13 013-124-007-000 Assessable 446.94 446.96 50.00 L 15 BLK 13 013-124-008-000 Assessable 446.94 446.96 50.00 LOT 14 BLK 13 013-124-017-000 Assessable 1,340.86 1,340.87 150.00 LOTS 11 12 13 BLK 13 & POR ALLEY WAY 013-124-018-000 Assessable 694.56 694.57 77.70 LOT 10 BLK 13 & POR CITY STREET & ALLEY WAY 013-151-004-000 Assessable 893.90 893.92 100.00 POR L 7 & 8 BLK 6 013-152-012-000 Assessable 446.94 446.96 50.00 L 11 BLK 10 013-152-017-000 Assessable 893.90 893.92 100.00 PAR A PMOR 21 141 013-152-021-000 Assessable 2,234.78 2,234.79 250.00 LOTS 12-16 BLK 10 ROSEVILLE ORG TOWN C-33 013-153-013-000 Assessable 1,296.16 1,296.18 145.00 FR L 10 L 11 12 BLK 11 013-153-014-000 Assessable 527.40 527.41 59.00 LOT 9 FR 10 BLK 11 013-153-019-000 Assessable 668.56 668.56 74.79 LOT 13 FR LOT 14 BLK 11 013-153-023-000 Assessable 1,119.26 1,119.27 125.21 PAR A & B PMOR 1 1 City of Roseville
Vernon Street Landscaping and Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
Willdan Financial Services Page 1 of 2

ASSESSOR

PARCEL NUMBER
ASMT

CATEGORY CHARGE MAXIMUM
ASMT
FRONT

FOOTAGE LEGAL DESCRIPTION
City of Roseville
Vernon Street Landscaping and Lighting District
Fiscal Year 2026/27 Preliminary Assessment Roll
013-161-001-000 Assessable 581.04 581.05 65.00 FR L 9 10 BLK 8 013-161-002-000 Assessable 804.52 804.52 90.00 FR LOT 10 11 BLK 8 013-162-001-000 Assessable 3,575.66 3,575.67 400.00 BLK 9 ROSEVILLE 013-250-032-000 Not Balloted 0.00 0.00 0.00 FR SEC 2 10 6 013-250-033-000 Not Balloted 0.00 0.00 0.00 53.6 AC FR SEC 2 10 6 SBE # 872-31-2Y PAR 57 013-250-034-000 Not Balloted 0.00 0.00 0.00 FR SEC 2 10 6 SBE # 872-31-2Y PAR 58 MRO Summary Fields Value
ACTIVE PARCELS 63
LEVIED PARCELS 60
CHARGE $48,009.30
MAXIMUM ASMT $48,010.11
FRONT FOOTAGE 5,370.76
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