Agenda packet — Roseville City Council, August 19, 2026 (part 2 of 3)

6190 Egret Ct. Benicia California 94510 Office (925) 446-4442 Page 3

2. It is understood and agreed that you will comply with the following requirements relative to the installation, use and maintenance of the equipment and that, in the event that you fail to do so, you shall be solely responsible for all injuries to persons, including death, or damage to property caused by or arising out of our omission to furnish, install, use and maintain the equipment in accordance with these requirements. And you shall indemnify and save us harmless from liability, loss or expense on account of such injuries to person, including death, or damage to property whether such injuries to person, including death, or damage be attributable to your negligence or the negligence of your employees, or otherwise:

INDEMNITY: To the fullest extent permitted by law, Lessee shall indemnify Lessor only to the extent caused by the negligent acts or omissions of the Le ssee in connection with Lessee’s operation or use of the equipment. Lessee shall have no obligation to indemnify Lessor for claims arising out of or resulting from Lessor’s negligence; defects in the design, manufacture, maintenance, or condition of the equipment; or Lessor’s failure to provide the equipment in safe working order . Any indemnity obligation of the Lessee shall not extend to Lessor’s sole or active negligence or willful misconduct, consistent with applicable California law. Lessee shall remain responsible for loss or damage to the equipment to the extent caused by Lessee’s negligence during the rental period.

INDEMNITY: To the fullest extent of the law, Lessee shall indemnify Lessor ag ainst, and hold Lessor harmless from, any and all claims, actions, suits, proceedings, costs, expenses, damages, and liabilities, including attorney’s fees, arising out of, connected with, or resulting from the equipment or the Lease, including without Limitation, the ma nufacture, selection, delivery, leasing, renting, control, possession, use, operation, maintenance or return of the equipment. Lessee shall further indemnify Lessor and hold Lessor harmless from all loss and damage to the equipment during t he rental perio d. Lessee recognizes and agrees that included in this indemnity clause, but not by limitation, is Lessee’s assumption of any and all liability for injury: disability and death of workmen and other persons caused by the operation, use, contr ol, handling, or transportation of the equipment during the Rental Period.

We appreciate the opportunity to submit this proposal. If you have any questions, please feel free to contact me or our office.

Sincerely,

John Soto

CEO
[email protected]
Cell (925) 457-3379
Corporate Office
6190 Egret Ct
Benicia, CA 94510
Docusign Envelope ID: 454E4918-D88C-80D4-825D-036C8FB1F2F4

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RESOLUTION NO. 26-315

APPROVING A CONTRACT PURCHASE AGREEMENT, BY AND BETWEEN THE CITY OF ROSEVILLE AND J. T. THORPE & SON, INC., AND AUTHORIZING THE CITY

MANAGER TO EXECUTE IT ON BEHALF OF THE CITY OF ROSEVILLE

WHEREAS, the Contract Purchase Agreement (3005453) for Scaffolding Services, by and between the City of Roseville and J. T. Thorpe & Son, Inc., has been reviewed by the City Council; and

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that said agreement is hereby approved and the City Manager is authorized to execute it on behalf of the City of Roseville.

PASSED AND ADOPTED by the Council of the City of Roseville this ___ day of ______________, 2026, by the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

______________________________
MAYOR

ATTEST:

________________________
City Clerk

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Contract Purchase Agreement 3005453
Supplier Details:

Company J T Thorpe & Son Inc
Contact Rick Whipple
Address 1060 Hensley St
Richmond, CA 94801
Submit your response to:

Company City of Roseville
Contact Joanna Oukrop
Address Purchasing Division
311 Vernon St
Roseville, CA 95678
Phone (916) 746-1102
Fax (916) 746-1115
E-mail [email protected]
This Contract Purchase Agreement is sent for your review and acceptance. Notify the Buyer via email of any needed changes to the company name, address, and contact information. The Buyer will update the agreement prior to you signing the document.

Return signed copies of the agreement to the Buyer noted on the agreement. Alterations or modifications to the agreement are not allowed. Upon receipt of all necessary documents, the City will sign the agreement and return a fully executed copy to you. Receipt of the signed copy will be your notice to proceed with the work in accordance with the terms and conditions of the agreement. Work must not begin until the contract has been fully executed.

The following guidelines must be followed for the signature block on the agreement:

Sole proprietorship - By owner
Partnership - Any general partner
Corporation - Two options:
(1) A signature from the President and the corporate seal; OR (2) One signature from the Chairman of the Board, President, or any Vice President AND one signature from the Secretary, any Assistant Secretary, Chief Financial Officer, or any Treasurer or Assistant Treasurer of the corporation
*General Manager, Office Manager and/or Sales Manager are not corporate officer titles. The agreement will be rejected if not signed in accordance with these guidelines.

Insurance requirements:

The City's insurance requirements are referenced on Attachment A of the agreement. By signing the agreement, you are confirming that your company has the minimum insurance limits required. 1 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Contract Purchase Agreement 3005453
Agreement 3005453
Agreement Date 01-JUN-2026
Change Order 1
Change Order Date 02-JUL-2026
Revision 1
Agreement Amount 750,000.00 USD
Invoice To City of Roseville
Accounts Payable
311 Vernon St
ROSEVILLE CA 95678
Supplier J T Thorpe & Son Inc
1060 Hensley St
Richmond, CA 94801
Phone:

Fax:

Email:
(916) 774-5488
(916) 784-3796
[email protected]
Phone:

Fax:

Email:
(510) 233-2500
()
[email protected]
Description of
Labor,
equipment
and/or materials
The vendor shall provide the services called for under the City of Roseville Request for Proposals (RFP)# 07-127 for Roseville Electric Generation Division - Scaffolding Services and contractor's proposal thereto titled "Proposal for RFP 07-127 - Scaffolding Services" dated 4/13/26 (hereinafter "proposal"). The terms and scope of work of City of Roseville RFP 07-127 and contractor's proposal are herein made part of this agreement and fully incorporated by reference.

Start Date: Executed Agreement
End Date: 5 years from date of Executed Agreement
Please contact Eddie Vasquez with the Roseville Energy Park at (916)746-1683 or [email protected] for questions regarding this agreement. . *The total agreement amount is an approximation only. The City does not guarantee whatsoever the actual value of this contract.

Customer # Supplier # Payment Terms Freight Terms FOB Shipping Method 16899 Net 30 Freight on Board at the destination Destination Best Method Start Date End Date Confirm To
Joanna Oukrop Phone 1-916-746-1102
Attention: Total Cost not to exceed the agreement amount without prior approval of the Purchasing office.

2 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Contract Purchase Agreement 3005453

Contract Terms and Conditions

1. To the fullest extent allowed by law, Contractor shall defend, indemnify, and save and hold harmless City, its officers, agents, employees and volunteers from any claims, suits or actions of every name, kind and description brought forth, or on account of, injuries to or death of any person (including but not limited to workers and the public), or damage to property, resulting from or arising out of Contractor's willful misconduct or negligent act or omission while engaged in the performance of obligations or exercise of rights created by this Agreement, except those matters arising from City's sole negligence or willful misconduct. The parties intend that this provision shall be broadly construed. Contractor's responsibility for such defense and indemnity obligations shall survive the termination or completion of this Agreement for the full period of time allowed by law. The defense and indemnity obligations of this Agreement are undertaken in addition to, and shall not in any way be limited by, the insurance obligations contained in this Agreement.

2. Contractor is an independent contractor, and shall not be considered an officer, agent or employee of the City.

3. Without the written consent of the City, this Agreement is not assignable by Contractor either in whole or in part.

4. Time is of the essence of this Agreement.

5. At any time during the term of this Agreement, the City has the right to terminate this Agreement, provided Contractor is given thirty (30) days written notice. City's termination shall be without further liability to City; however, Contractor shall be entitled to all costs reasonably incurred prior to the date of termination. Contractor acknowledges that City may terminate this Agreement should funds not be appropriated by its governing body to continue services under this Agreement.

6. This Agreement may only be amended or modified in writing. It is integrated and contains the complete understanding of the parties.

7. All equipment, supplies and services sold to the City of Roseville shall conform to the general safety orders of the State of California.

8. Unless notified to the contrary, in writing, the City assumes that the Contractor has accepted the work in accordance with the plans and specifications (if any) and agrees to do the work in compliance with this Agreement.

9. All fair employment practices must be adhered to. In addition, if the project referenced on this service agreement is a Public Works project, all prevailing wage laws must be complied with. For prevailing wage contracts over $25,000, copies of certified payroll must be submitted with invoices. Prevailing wage rates may be obtained from the State Department of Industrial Relations and/or the following website address: http://www.dir. ca.gov/dlsr/DPreWageDetermination.htm. In compliance with Labor Code Section 1773.2, as may be amended from time to time, Contractor shall cause a copy of this website to be posted at each jobsite, as applicable.

10. Contractor agrees to the below insurance requirements:
a. Unless otherwise specified, the Contractor shall maintain the policies of insurance outlined in Attachment A, incorporated herein by this reference, in full force and effect during the term of this Agreement. The City of Roseville retains sole discretion in determining the types and proper levels of insurance 3 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Contract Purchase Agreement 3005453

coverage.
b. Form. Contractor shall submit a certificate evidencing such coverage for the period covered by this Agreement in a form satisfactory to Risk Management and the City Attorney, prior to undertaking any work hereunder. Any insurance written on a claims made basis is subject to the approval of Risk Management and the City Attorney.
c. Additional Insureds. Contractor shall also provide a separate endorsement or section of the policy showing City, its officers, agents, employees, and volunteers as additional insureds for each type of coverage, except for Workers' Compensation. Such insurance shall specifically cover the contractual liability of Contractor. The additional insured coverage under the Contractor's policy shall be primary and noncontributory, as evidenced by a separate endorsement or section of the policy, and shall not seek contribution from City's insurance or self-insurance. In addition, the additional insured coverage shall be at least as broad as the Insurance Services Office (ISO) CG 20 01 Endorsement. Any available insurance proceeds in excess of the specified minimum insurance coverage requirements and limits shall be available to the additional insureds.

Furthermore, the requirements for coverage and limits shall be:
(1) the minimum coverage and limits specified in this Agreement; or (2) the full coverage and maximum limits of any insurance proceeds available to the named insureds, whichever is greater.
d. Cancellation/Modification. Contractor shall provide thirty (30) days written notice to City prior to cancellation or modification of any insurance required by this Agreement.
e. Umbrella/Excess Insurance. The limits of insurance required in this Agreement may be satisfied by a combination of primary and excess insurance. Any excess insurance shall contain or be endorsed to contain a provision that such coverage shall also apply on a primary and noncontributory basis for the benefit of City (if agreed to in a written contract) before City's own insurance shall be called upon to protect it as a named insured.
f. Subcontractors. Contractor agrees to include in its contracts with all subcontractors the same requirements and provisions of this Agreement, including the indemnity and insurance requirements, to the extent they apply to the scope of the subcontractor's work. Furthermore, Contractor shall require its subcontractors to agree to be bound to Contractor and City in the same manner and to the same extent as Contractor is bound to City under this Agreement.

Additionally, Contractor shall obligate its subcontractors to comply with these same provisions with respect to any tertiary subcontractor, regardless of tier. A copy of City's indemnity and insurance provisions will be furnished to the subcontractor or tertiary subcontractor upon request.
g. Self-Insured Retentions. All self-insured retentions (SIR) must be disclosed to Risk Management for approval and shall not reduce the limits of liability.

Policies containing any SIR provision shall provide or be endorsed to provide that the SIR may be satisfied by either the named insured or City. City reserves the right to obtain a full certified copy of any insurance policy and endorsements. The failure to exercise this right shall not constitute a waiver of such right.
h. Waiver of Subrogation. Contractor hereby agrees to waive subrogation which any insurer of Contractor may acquire from Contractor by virtue of the payment of any loss under a Workers Compensation, Commercial General Liability or 4 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Automobile Liability policy. All Workers Compensation, Commercial General Liability and Automobile Liability policies shall be endorsed with a waiver of subrogation in favor of City, its officers, agents, employees and volunteers for all work performed by Contractor, its employees, agents and subcontractors. i. Liability/Remedies. Insurance coverage in the minimum amounts set forth herein shall not be construed to relieve Contractor of liability in excess of such coverage, nor shall it preclude City from taking such other actions as are available to it under any other provisions of this Agreement or law.

11. Contractor shall comply with all federal, state, and local laws and ordinances, including but not limited to the City's storm water regulations, as may be applicable to the performance of services under this Agreement. Failure to comply with local ordinances may result in monetary fines and cancellation of this Agreement. Refer to www.roseville. ca.us/stormwater for links to more information on the City's storm water regulations.

12. In the event that the terms of any attachment or exhibit conflict with any terms of this Agreement, the terms of this Agreement shall control.

13. This Agreement may be executed in one or more counterparts, each of which shall be deemed an original, but all of which together shall constitute one and the same instrument. In the event that any signature is delivered by facsimile transmission or by e- mail delivery of a ".pdf" format data file, such signature shall create a valid and binding obligation of the party executing (or on whose behalf such signature is executed) with the same force and effect as if such facsimile or ".pdf" signature page were an original hereof.

14. If either party commences any legal action against the other party arising out of this Agreement or the performance thereof, the prevailing party in such action shall be entitled to recover its reasonable litigation expenses, including but not limited to, court costs, expert witness fees, discovery expenses, and attorneys' fees. Any action arising out of this Agreement shall be brought in Placer County, California, regardless of where else venue may lie. This Agreement shall be governed by and construed in accordance with the laws of the State of California.

15. This Agreement shall be binding upon the heirs, successors, executors, administrators and assigns of the respective parties hereto.

16. If any of the provisions contained in this Agreement are for any reason held invalid or unenforceable, such holding shall not affect the remaining provisions or the validity and enforceability of the Agreement as a whole.

17. For purposes of this Agreement, the terms "Contractor," "Consultant," and "Supplier" are used interchangeably.

18. If the project referenced on this agreement is a Public Works project, then the following shall apply: No contractor or subcontractor may work on a public works project unless registered with the Department of Industrial Relations pursuant to Labor Code section 1725.5. During the performance of this agreement, Contractor and its subcontractors shall have a continuing legal obligation to maintain current registration with the Department of Industrial Relations. Contractor is hereby notified that this project is subject to compliance monitoring and enforcement by the Department of Industrial Relations.

19. Contractor/consultant's duties and services under this agreement shall not include preparing or assisting the public entity with any portion of the public entity's preparation of a request for proposals, request for qualifications, or any other solicitation regarding a subsequent or additional contract with the public entity. The public entity entering this agreement shall at all times retain responsibility for public contracting, including with 5 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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respect to any subsequent phase of this project. Contractor/consultant's participation in the planning, discussions, or drawing of project plans or specifications, if any, shall be limited to conceptual, preliminary, or initial plans or specifications. Contractor/consultant shall cooperate with the public entity to ensure that all bidders for a subsequent contract on any subsequent phase of this project have access to the same information, including all conceptual, preliminary, or initial plans or specifications prepared by contractor pursuant to this agreement.

20. If the project referenced on this agreement is a Public Works project, then the following shall apply: Contractor must submit all claims as defined in and in accordance with the claim resolution process set forth in Section 9204 of the Public Contract Code. Each such claim must be sent to the City by registered mail or certified mail with return receipt requested and must contain reasonable documentation to support the claim. All claims must be received prior to acceptance of the work.

21. Contractor certifies that Contractor, its employees, directors, officers, agents, subcontractors, vendors, and volunteers are not presently debarred, excluded, suspended, declared ineligible, voluntarily excluded, or proposed for debarment, exclusion, suspension, or ineligibility by any federal, state, or local department or agency.

22. The Levine Act (Govt. Code, Section 84308) requires a Party (and its agent(s), if any) to a Proceeding before the City of Roseville that involves any action or consideration related to their contract, license, permit, or other entitlement for use, to disclose any campaign contributions made to City elected or appointed officers totaling more than $500 within the twelve (12) months prior to the City decision and while a proceeding is pending, and includes certain prohibitions on contribution activity thereafter. If applicable campaign contributions have been made by Contractor and/or its agent(s), Contractor is responsible for compliance, including for its disclosure obligations, if any, as further described at:
https://www.roseville.ca.us/government/departments/city_clerk/transparency/levine_act.

23. This Agreement may be amended via change order, but only if such change order is made in writing, approved by the City, and signed by both parties.

24. CONTRACTOR agrees to defend and indemnify CITY if, despite the parties intent and practice, any venue, agency, or court with competent jurisdiction determines that CONTRACTOR and/or any of its agents, officers, employees, volunteers, independent contractors, or subcontractors, are characterized as employee(s) of CITY.

CONTRACTOR and CITY agree that: (a) CONTRACTOR is free from the control and direction of CITY in connection with the performance of the work; (b) CONTRACTOR is providing services directly to CITY; (c) CONTRACTOR has and will maintain at all relevant times a business license; (d) CONTRACTOR maintains a business location that is separate from CITY; (e) CONTRACTOR is customarily engaged in an independently established business of the same nature as that involved in the work performed hereunder; (f) CONTRACTOR actually contracts with other businesses to provide the same or similar services and maintains a clientele without restrictions from CITY; (g) CONTRACTOR advertises and holds itself out to the public as available to provide the same or similar services; (h) CONTRACTOR provides its own tools, vehicles, and equipment to perform the services; (i) CONTRACTOR has negotiated its own rates; (j) CONTRACTOR set its own hours and location of work in accomplishing CITY's on-call needs; and (k) CONTRACTOR has the right to control the manner and means of accomplishing the result desired and exercises its own expert independent judgement.

25. If Contractor produces any "web content" pursuant to this Agreement, as that term is defined in section 35.104 of Title 28 of the Code of Federal Regulations, as may be amended, Contractor shall ensure that any such web content is in full compliance with all applicable requirements of the most current version of the Web Content Accessibility Guidelines, the Americans with Disabilities Act, Code of Federal Regulations and/or 6 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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California law. Contractor shall defend, indemnify, and hold harmless City, its officers, employees, and agents from and against any and all claims, liabilities, damages, or expenses arising out of Contractor's failure to comply with such requirements. This provision shall survive expiration and/or termination of this Agreement.

The supplier named hereon by the acceptance of this order agrees to the provisions of this document titled "Contract Purchase Agreement" and all accompanying terms, conditions, and attachments.

Roseville Business License No. ____________________________________ Contractor License No. ____________________________________________ DIR Registration No. _______________________________________________ Check mark the applicable company type below:
_____X_____ Corporation
___________ Limited Liability Company
___________ Partnership
___________ Sole Proprietor
City Reserves the right to withhold any payments to contractor in the event of noncompliance with insurance requirements or if required by law.

General T&C
REV 3/16/26 JS

7 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E 1000020135
00857747
1659

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Contract Purchase Agreement 3005453

ATTACHMENT A

HUMAN RESOURCES/RISK MANAGEMENT DIVISION

INSURANCE REQUIREMENTS

AGREEMENT OVER FORMAL BID LIMIT OR INVOLVING HIGH RISK ACTIVITIES General - Required Coverage/Documentation
● General Liability: $1 Million per occurrence /$2 Million aggregate ● Automobile Liability: $1 Million combined single limit ● Workers' Compensation: Statutory *Must provide a Waiver of subrogation ● Additional Insured Endorsement (AIE) - General Liability policy: CG 20 38 04 13 or an equivalent, blanket endorsement or section of the policy. Endorsement shall cover the City of Roseville, its officers, agents, employees and volunteers as additional insured. ● Policies must be primary and non-contributory
● A 30 day notice of cancellation must be provided
● List certificate holder as: The City of Roseville - Insurance Compliance, PO Box 100085-R1, Duluth, GA 30096
Additional Liability/Insurance Requirements if required by Agreement (and marked below):

Construction:___
General Liability:
$2 Million/occurrence
$4 Million aggregate
Design Professional:____
General Liability:
$2 Million/occurrence
$4 Million aggregate
Professional Liability:
$2 Million/occurrence
Professional Consultant:____
Professional Liability:
$1 Million/occurrence
IT Services:____
Professional Liability:
$1 Million/occurrence
No auto required
Cyber Liability:
$1 Million/occurrence
Hazardous Materials:____
Pollution Liability:
$1 Million/occurrence
Special Events/Caterers-Vendors:____
No auto required
No workers' comp required
Professional Counseling/ Psychological:____
Professional Liability:
$1 Million/occurrence
No auto required
8 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Contract Purchase Agreement 3005453

Pyrotechnics:____
General Liability:
$5 Million/occurrence
$10 Million aggregate
Auto - $2 Million/occurrence
Chemical/Environmental:____
General Liability:
$3 Million/occurrence
$6 Million aggregate
Pollution – $2 Million/Occurrence
Auto - $2 Million/Occurrence
Insurance Submission Process
The City of Roseville Human Resources/Risk Management Department uses a service called EBIX to manage our insurance certificate tracking.

How It Works
● The vendor's contact information is entered into EBIX. EBIX will contact the vendor to request proof of insurance.
● The Vendor can forward the request to their Insurance Agent(s) if necessary. ● Vendor/Insurance Agent submits insurance to EBIX by email to [email protected] or by fax to (770) 325-5727. After faxing or emailing the certificate, please DO NOT send the certificate by mail to EBIX. Please do not mail, email or fax any certificates to the City of Roseville. ● Once submitted, EBIX reviews the insurance documentation. If there are deficiencies, EBIX will send a follow up letter or email requesting additional information.

Questions Regarding Insurance Submission: Contact EBIX at (951) 652-4239 Questions Regarding Insurance Requirements Contact Risk Management at (916) 774-5202

9 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Asbestos-Containing Materials in City-Owned Buildings
California Health and Safety Code Section 25915 requires that all City of Roseville employees, contractors and lessees be notified annually of the presence of asbestos in City-owned buildings constructed prior to 1979. Please post this notice in an area(s) accessible to all employees, contractors and lessees. Contact Facility Maintenance & Operations at (916) 774-5740 for more information about Asbestos Containing Materials (ACMs) in specific City-owned buildings. For more information about asbestos refer to the OSHA website.

The City of Roseville is committed to maintaining a safe and healthy work environment. The City' s Facility Maintenance & Operations staff conducts ongoing inspections to identify and safely manage previously installed asbestos-containing products. Renovation of City-owned buildings MUST be reviewed in advance by Facility Maintenance & Operations to ensure the City is in compliance with building codes, Americans with Disabilities Act and that no ACMs are disturbed without proper safeguards. Work that requires removal or repair of ACMs is restricted to trained and qualified persons only. Facility Maintenance & Operations will need to approve the qualified contractors.

Use the following measures to protect you and others from exposure to airborne asbestos:
● Presume all building materials contain asbestos until determined otherwise by Facility Maintenance & Operations.
● Do not install walls, closets, cabinets, ceilings.
● Do not remove, cut, drill, sand, grind or otherwise disturb any material in the buildings, including carpet and tile.
● Do not paint (this includes any walls, ceilings, floors and electrostatic painting of office furniture).
● Do not remove any items nailed or screwed to the walls (this includes pictures, cabinets, electrical, etc.).
● Do not go above ceilings, behind walls or into building spaces such as attics and crawlspaces unless these areas have been inspected and cleared by Facility Maintenance & Operations.
● Do not pull cable or wiring through above-ceiling spaces with asbestos. ● Do not install screws, pins, nails or hangers into asbestos ceiling or wall plaster. ● Be careful not to damage walls, ceilings or floors when moving furniture or equipment.

It is recommended that Facility Maintenance & Operations be contacted prior to moving furniture or equipment.
● Do not brush, sweep or vacuum textured asbestos ceiling plaster or plaster debris. ● Immediately report any damage or deterioration of suspect building materials to Facility Maintenance & Operations or Risk Management.

It is important to note that the presence of asbestos does not mean you have been exposed.

Exposure results when friable asbestos particles are inhaled or ingested. Asbestos becomes friable when material containing asbestos is drilled, sanded or disturbed by remodeling or demolition work or when the ACM has deteriorated. Intact, bonded, sealed or undisturbed asbestos does not pose a hazard.

Employees may review the asbestos survey reports, results of bulk sampling or air monitoring conducted in City-owned buildings. All asbestos data will be available by appointment with Facility Maintenance & Operations.
10 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Sign to acknowledge receipt of asbestos notification:

Asbestos
Rev 01/16/19
11 JT Thorpe & Son, Inc.

Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E 7/6/2026

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Supplier
Signature:______________________________________________ Print Name:_____________________________________________ Title:__________________________________________________ Date: __________________________________________________ Supplier
Signature:______________________________________________ Print Name:_____________________________________________ Title:__________________________________________________ Date: __________________________________________________ City of Roseville, A Municipal Corporation
Signature:______________________________________________ Print Name: Dominick Casey
Title: City Manager
Date:__________________________________________________ 12 Andrew Levien
VP of Western Operations
Mark Hauber
CFO
Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E 7/6/2026
7/6/2026

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB A: Firm’s Qualifications
JT Thorpe is a company with over a century of experience, founded in 1906 and incorporated in 1922. We have a workforce of over 20,000 tradespeople and handle projects ranging from small maintenance to large expansions across industrial sectors. JT Thorpe offers integrated services like scaffolding, insulation, coatings, and refractory work, all backed by a strong focus on safety and quality. We have a nationwide reach and a reputation built on long-term client trust. Our safety, quality, resources, and project management are what differentiate us from the competition and provide our customers the peace of mind that JT Thorpe will deliver a successful project on time and on budget. JT Thorpe has access to a nation-wide labor pool of craftspeople and can staff projects of 2 craftspeople upwards of 100 workers per shift (around the clock coverage).

All of our craftspeople have graduated from an apprenticeship program or are certified through a Building Trades Union. We perform routine maintenance work as well as new construction projects for municipalities, power plants, manufacturing facilities, refineries and office complexes. JT Thorpe has regional offices stocked with material, equipment and logistics capabilities to meet the City of Roseville’s needs and can mobilize crew and equipment in as little as a few hours. Our Richmond, CA Regional Office and Corporate Headquarters stand at the ready to serve. We do not intend to utilize any sub-contractors or sub-consultants. The next page contains our organizational chart for the Western Region.

Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT Thorpe & Son, Inc.

Western Operations
02/12/2026
Andy Levien
VP of Western
Operations
Tom Diemert
Director of Western
Operations
Rick Whipple
Regional Manager
Richmond
Regional Office
Scott VanEvery
Sr. Project Manager
Tony Lang
Project Manager
Carlos Perez
Project Engineer
Zach Kosor
Project Engineer
Steve Diemert
Construction Manager
James Anderson
CAD Designer
Ernie Healy
Warehouse Manager
Junior Melendez
Warehouse Supervisor
Adrian Rojo
Warehouse
Robin Brandt
Regional Administrative
Coordinator
Jeremy Baker
Regional Manager
Portland
Regional Ofice
Josh Houx
Construction Manager
Washington
Regional Office
Brent Tenborg
Construction Manager
Vanesia Campbell
Regional Admin Manager
Chase Kimbal
Regional Manager
Tucson
Regional Office
Roger Miller
Construction
Superintendent
Pat Nugent
Administrative Assistant
Salt Lake City
Regional Office
Mike Rose
Sr. Project Manager
Jared Wendel
Project Manager
Bill Henry
Project Manager
Lisa Cheney
Regional Administrator
Cassandra Armstrong
Office/Warehouse
Coordinator
La Mirada
Regional Office
Ahmad Mahdi
Operations Manager
Devin Moore
Sr. Project Manager
Cole Garcia
Project Manager
Kevin Woodard
Project Manager
Noel Alcala
Construction Manager
Anthony Mendoza
Construction Manager
Daniel Foreman
Warehouse/Facilities
Manager
Nikki Sullivan
Administrative Assistant
Lupe Ruiz
Office Administrator
Jonathan Oblea
Office Administrator
Michael Vert
Project Manager
Shawn Claypool
Sr. Project Manager
Engineering / QC
Jacob Dupree
Director of Engineering
Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB B: Experience and References
JT Thorpe performs scaffold erection, maintenance, and dismantling across the country at a multitude of different customer sites. Below are a few project references similar in scope to the work requested by the City of Roseville. More references can be provided upon request.

Client: Enerfab
Job Location: Valmy Power Station, Valmy, Nevada
Project Name: Coal Gas Conversion Project
Job Description: Erected and dismantled scaffolding to support the installation of new burners and approximately 4,000 linear feet of 18-inch piping.

Project Duration: July 2025 – Present
Contact Person: Darin Keller; [email protected]; 702-377-1229

Client: NV Energy
Job Location: Valmy Power Station, Valmy, Nevada
Project Name: Boiler #1 Air Heater / Pre-Heater
Job Description: Erected and dismantled scaffolding to facilitate access for opening, cleaning, inspecting, and repairing a boiler measuring approximately 50’ x 60’ x 95’ tall Project Duration: August 2025 – December 2025
Contact Person: Charles Lee; [email protected]; 309-267-4955

Client: Irvine Water District
Job Location: Irvine, CA
Project Name: Scaffold support for digesters, general maintenance building, and piping spools Job description: Erect and dismantle scaffold as required.

Project Duration: March 2024-Present
Contact Person: Corey Grier; [email protected]; 951-378-6658

Client: Greenleaf-Desert View Power
Job Location: Mecca, CA
Project Name: Scaffold support for Combuser, Cyclones, Outlet, Turbine Room, etc.

Job description: Erect and dismantle scaffold for outages and routine maintenance Project Duration: 1992-2024 (Plant closed in 2024)
Contact Person: John Puskas; 760-262-1653

Client: CA Department of Water Resources (DWR)
Job Location: San Jaquin Field Division
Project Name: Scaffold support at multiple pump station locations.

Job description: Erect and dismantle scaffold for outages and routine maintenance Project Duration: December 2025-Present
Contact Person: Paul Weeks, 661-858-5692; Chris Umfleet, 661-858-5758 Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB C: Qualifications of Team

Our project team is led by Rick Whipple, an experienced Regional Manager in the Northern California Area. He has experience supporting large industrial maintenance and construction projects within the company’s core services of scaffolding, refractory, insulation, and coatings.

With a strong background in heavy industrial environments, he brings practical field knowledge and project Leadership to ensure safe efficient execution of work scopes across refinery and industrial facility settings.

Anthony Lang is our Scaffolding Senior Project Manager who has over 20 years of scaffolding and industrial experience. He will be the project lead for all work for the City of Roseville. He began his career in the field, building a strong foundation of hands-on operations and developing a comprehensive understanding of project execution from planning through completion. Proven commitment to safety, quality, and efficient project delivery.

JT THORPE has many qualified Scaffold Field Foreman and Journeyman—all of whom are certified through the local Carpenters union as qualified Scaffold Journeyman. We intend to assign the two Field Foreman listed below to all work at the City of Roseville, but we reserve the right to send other qualified foreman depending on our workload at the time of need.

Eddie Cardona, Lead field supervisor. He has overseen over 50 large-scale industrial and Commercial projects, ensuring on-time delivery and exceptional safety records.

Manny Frendo, Lead field supervisor. He has 10 years of hands-on scaffolding expertise, and the entire team holds regular safety training.

The Journeyman will vary from job to job.

Each member of our team has yearly training and holds certificates in:
 OSHA 30, Scaffold Builder, First Aid, CPR_AID, Fall Protection/Prevention, Scaffold Safety Best Practices, Bloodborne Pathogens Standard Precautions, Heat Illness, LOTO, and Confined Space.

Together, their combined experience ensures we meet the highest standards of quality, safety, and efficiency on this project. Full resumes attached for Rick Whipple and Tony Lang.

Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB D: Project Understanding
We have a thorough understanding that the Roseville Electric Generating Division project demands a scaffolding solution that balances safety, access, and operational continuity.

We recognize that any delay or disruption could impact critical plant operations. Thus, JT Thorpe & Son will implement a flexible, phased scaffolding plan. Each phase will be carefully aligned with your maintenance schedule, ensuring minimal downtime. Our team will perform daily safety inspections, and weekly coordination meetings will keep all stakeholders informed. Drawing on JT Thorpe’s 120 years of industry experience, we have successfully completed scaffolding projects in complex industrial settings. We will apply the same meticulous approach here, ensuring each scaffold is engineered to the highest standards. By proactively identifying risks, weather, site conditions, or scheduling, we ensure that we adjust in real time. Our goal is to provide a seamless, safe, and efficient scaffolding solution that supports your operational goals entirely. We can/will mobilize our crew and equipment for short term maintenance scaffolding or for major outage support.

Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB E: Project Management
JT Thorpe & Son will manage this scaffolding project through a disciplined project management framework. Each project will be overseen by a dedicated Project Manager (Tony Lang), supported by a Field Supervisor down to our Craftsman, our approach is anchored in JT Thorpe’s 120 years of industrial experience, ensuring we deliver precision, safety, and efficiency. We conduct daily hazard assessments in our JHA and Start Cards, with daily safety meetings, a weekly safety topic focus, and progress meetings with customers.

We utilize a digital project management platform in an app on our phones for real-time tracking of tasks, materials, and milestones. By maintaining open communication with all stakeholders, we ensure any adjustments are made swiftly.

When the call is received to mobilize for a project, our PM (Tony Lang), will take the lead to coordinate the movement of people and equipment for the task required. The PM will personally oversee every aspect of the project from mobilization to demobilization and everything in between. This includes safety oversight, cost tracking, quality control, and client coordination.

JT Thorpe’s proven safety record and dedication to quality mean that we not only meet but exceed expectations on every project.
- Safety is at the core of JT Thorpe’s work. It is our number one concern. A project is not deemed successful unless ZERO safety incidents or accidents are achieved. At JT Thorpe we have an extensive safety program. All new JT Thorpe projects have detailed site-specific safety plans. At JT Thorpe, every regional office has a full-time Safety Manager. - JT Thorpe’s core value for safety is reflected in its measured safety statistics. JT Thorpe’s statistics and ratings on PICS, ISNetworld, and BROWZ are industry leading. JT Thorpe User ID #’s are available on request.

We welcome the opportunity to further discuss and share our ideas with you. Thank you for your consideration and we look forward to working with you on this project.

Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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TAB F: Cost Proposal

CLASSIFICATION
ST. T-1/2 DT.

PROJECT MANAGER 197.63$ 236.07$ 273.72$ FOREMAN 175.08$ 205.98$ 236.63$ SCAFFOLD BUILDER 161.41$ 187.72$ 214.16$ STRAIGHT TIME: 0th to 8th Hour, Monday thru Friday
OVERTIME: 9th to 10th Hour, Monday thru Friday
All hours up to 8 hours on Saturday
DOUBLE TIME: All hours over 10 hours, Monday thru Friday All hours over 8 hours on Saturday
All Sundays and Holidays
Scaffold Rental:

Mobilization:

Third Party Rentals/Purchases:

Bill at $1000 per truckload for each movement to/from site. We assume JT THORPE will be able to maintain a laydown area on-site to prevent mobilization and demobilization for every scaffold build, so this movement charge may be limited.

Bill at cost plus 15%. (e.g. Rental Equipment/Vehicles/Fuel)

BILLING RATES PER HOUR FOR ON-SITE LABOR
*If any bonds are required, those costs will be passed through to the City of Roseville with no markup.

LABOR RATES
City of Roseville, CA
VALID THROUGH JUNE 30, 2027
*Rates will increase on July 1 of Each Year Based on Prevailing Wage Increases. The Rates will automatically increase by the percentage increase of the Prevailing Wage Total Package rate from the previous year. JT THORPE will submit a new rate sheet to the City of Roseville NLT June 15 of each year. Only the Hourly Rates listed below are subject to change. All other noted charges will remain the same through June 30, 2030. *These Rates are all inclusive of payroll, taxes, insurances, overhead, profit, PPE, and consumables. No other charges will apply except as noted below.
1st 30 days are included in labor rates above; after 30 days, scaffold will be billed at $0.03 per piecce
Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB G: Required Statements/Documents
JT Thorpe assures that we meet the following requirements noted in the RFQ with no exceptions:

- Non-substitution for the designated members of the team without approval by City staff - The absence of a conflict of interest
- We have the ability and will fulfill the indemnification and insurance requirements contained in the sample contract
- Nothing in this proposal is proprietary.

We have attached Attachment A, B, C, D, and F. We have also attached proof of registration with the CA Secretary of State.

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Attachment _C__

CONTRACTOR LICENSES

List the licenses held by your company and/or employees. The following representations are made under penalty of perjury:

CA State Lic. No. Name on License Class/Type Expiration Date _________ _____________ _________ _________
_________ _____________ _________ _________
_________ _____________ _________ _________
_________ _____________ _________ _________
Do you have a City of Roseville Business License? Yes____ No____

License #____________
*For Public Works Projects (SB854): Contractors must register with the Department of Industrial Relations (DIR) pursuant to Labor Code section 1725.5. The Contractor shall provide proof of current registration with the Department of Industrial Relations for both itself and all listed subcontractors with their proposal. Contractors may register at: http://www.dir.ca.gov/public-works/publicworks.html DIR contractor registration number and expiration date:
*____________________________________________
J.T. THORPE & SON, INC C2 / C29 / A / C-4 / C33 / C61 / D39 3/31/271659 X
1000020135 2026-06-30
Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Attachment _D__

SUBCONTRACTOR LIST

If subcontractors will not be used, proposer must write "NONE". For construction contracts, in accordance with the Public Contract Code, Part 1, Chapter 4, Subletting and Subcontracting, Contractors must list the name and business address of each subcontractor who will perform work or labor or render service to the prime contractor in or about the construction of the work or improvement, or who will specially fabricate and install a portion of the work or improvement according to detailed drawings contained in the plans and specifications, in an amount in excess of one-half of one percent (0.5 total bid, or in the case of bids or offers for the construction of streets and highways, including bridges, in excess of one-half of one percent (0.5%) of the sand dollars ($10,000) whichever is greater.

Company Name _________________________________________________ Principal _________________________________________________ Address _________________________________________________ City _________________________________________________ Phone _________________________________________________ Job capacity _________________________________________________ Percentage of total work _________________________________________________ Licenses and numbers _________________________________________________ DIR Contractor Registration Number & Expiration Date __________________________ Company Name _________________________________________________ Principal _________________________________________________ Address _________________________________________________ City _________________________________________________ Phone _________________________________________________ Job capacity _________________________________________________ Percentage of total work _________________________________________________ Licenses and numbers _________________________________________________ DIR Contractor Registration Number & Expiration Date __________________________ NONE
Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB H: Exceptions
JT Thorpe has NO proposed exceptions, alterations or amendments to the Scope of Services or other requirements of this RFP, including the Sample Contract.

Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB I: Competency of Proposers
JT Thorpe has NO pending bankruptcies, liens, stop payment notices, judgments, lawsuits, arbitrations, mediations, foreclosures, and any similar actions filed or resolved in the past seven (7) years.

A Customer has never terminated a contract with JT THORPE for breach.

Docusign Envelope ID: 0127C286-4017-80CE-81C7-6C1666D2750E

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Department: Roseville Electric Utility
Date: 4/22/2026
RFP No. 07-127
for
Roseville Electric Generation Division - Scaffolding Services

Evaluation
Criteria
"A"
Evaluation
Criteria
"B"
Evaluation
Criteria
"C" Total
Ranking Company Name Score (after
weighting)
Score (after weighting) Score (after
weighting)
Score
2 JT Thorpe & Son 24 28 35 87
1 Unique Scaffold 25 32 35 92

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311 Vernon Street
Roseville, CA 95678

NOTICE OF INTENT TO AWARD

To: All proposers concerning RFP 07-127 Roseville Electric Generation Division – Scaffolding Services.

From: Roseville Electric Utility, Senior Electric Business Analyst, Steve Hancock Subject: Notice of Intent to Award

For RFP 07-127, pending City Council approval, the City recommends awarding a contract to both Unique Scaffold and JT Thorpe & Son, Inc..

To inquire about the recommended award, please write to Roseville Electric Utility, Senior Electric Business Analyst, Steve Hancock at [email protected].

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

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JT Thorpe & Son, Inc.

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

Project Duration: July 2025 – Present
Contact Person: Darin Keller; [email protected]; 702-377-1229

Project Duration: March 2024-Present
Contact Person: Corey Grier; [email protected]; 951-378-6658

Client: Greenleaf-Desert View Power
Job Location: Mecca, CA
Project Name: Scaffold support for Combuser, Cyclones, Outlet, Turbine Room, etc.

Job description: Erect and dismantle scaffold for outages and routine maintenance Project Duration: 1992-2024 (Plant closed in 2024)
Contact Person: John Puskas; 760-262-1653

Client: CA Department of Water Resources (DWR)
Job Location: San Jaquin Field Division
Project Name: Scaffold support at multiple pump station locations.

Job description: Erect and dismantle scaffold for outages and routine maintenance Project Duration: December 2025-Present
Contact Person: Paul Weeks, 661-858-5692; Chris Umfleet, 661-858-5758

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB C: Qualifications of Team

Eddie Cardona, Lead field supervisor. He has overseen over 50 large-scale industrial and Commercial projects, ensuring on-time delivery and exceptional safety records.

Manny Frendo, Lead field supervisor. He has 10 years of hands-on scaffolding expertise, and the entire team holds regular safety training.

The Journeyman will vary from job to job.

Together, their combined experience ensures we meet the highest standards of quality, safety, and efficiency on this project. Full resumes attached for Rick Whipple and Tony Lang.

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RESUME

NAME: Richard Whipple, PE

POSITION: Regional Manager

EDUCATION: Bachelor of Science, Degree in Mechanical Engineering from University of California Davis, Davis, CA.

EXPERIENCE: J.T. Thorpe & Son, Inc. August 2011 to Present Project Engineer/Project Manager on refractory, acid resistant lining and fireproofing construction and maintenance projects.

CERTIFICATIONS: Board of Professional Engineers, Land Surveyors and Geologists Certified as Professional Engineer
License Number: M 37565

American Petroleum Institute
API-936 Certified Refractory Practitioner
Certification Number: 45319

2011 to Present - Project Manager responsible for the execution of the annual maintenance agreements and new construction of various large CFB Boilers, Power Plants, Chemical Plants, Manufacturing Facilities, and Petroleum Refiner ies. Responsibilities include design modifications, estimating, drawings and managing all annual maintenance and capital projects. Select plant experience includes:

1) AES Puerto Rico 8) Phillips 66 Rodeo 2) ECO Services Martinez 9) Marathon Martinez
3) Foster Wheeler Martinez 10) Marathon Martinez Chemical Plant 4) Rio Bravo Fresno 11) Pacific Steel Castings
5) Woodland Biomass 12) San Francisco Public Utilities 6) Tesla Motors 13) JR Simplot Helm
7) TransMontaigne 14) Mills Building San Francisco

SELECT PROJECT EXPERIENCE

January 2026 Marathon Martinez Renewables – Executed
annual Hydrocracker Turnaround including
work in the reformer furnace, stack, and ducts.

January 2026 Transmontaigne Martinez – installed
scaffolding for the complete overhaul of Flare
Stack
November 2025 Marathon Martinez Cogen (formerly Foster
Wheeler) – executed planned shutdowns for 2
ea. HRSG units
July 2024 Phillips 66 Rodeo SPP Outages – executed
shutdown work for 3 ea. HRSG units

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September 2023 Central Contra Costa Sanitation – oversaw Project Team responsible for regular
maintenance at municipal water treatment plant
August 2022 AES Puerto Rico – planned maintenance work
at large power plant
November 2021 Chevron Richmond Technology Center –
worked on capital upgrades to the office
complex and labs
June 2020-July 2020 Phillips 66 Rodeo Carbon Plant – Major shutdown for 2 kilns and associated boilers.

Kiln brick, nose ring and tail ring castable
repairs and cooler monolithic repairs.

September 2019-December 2019 Marathon Martinez DCU, Acid Plant and #6 Boiler Turnarounds. Maintenance and capital
work for refinery wide shutdown including
work in Sulfuric Acid Plant.

February 2019 ECO Services Martinez – Designed a new
lining system for the Waste Heat Boiler Inlet.

Executed complete replacement of the
refractory in the Inlet along with planned
repairs to the Sludge Furnace, Acid Towers,
Converter, WHB and Pre-Heater.

October/November 2018 Phillips P66 SFAR –DCU and MP-30 T/A’s.

Performed repairs in furnaces, pre-heaters,
boilers, and exchangers. Also performed
fireproofing and concrete repairs. Extensive
saltwater lining of new and exiting pipe spools.

October 2018 Marathon Martinez – DCU, #6 Boiler and
SRU. Maintenance and repairs to the Reaction
Furnace, boilers and converters. Fireproofing
replacement on Deaerator Column.

January 2018 Marathon Martinez – HCU TAR. Performed
extensive repairs in the Selas Furnace and
associated heaters and furnaces. Installed
fireproofing at pedestals, columns, and beams.

Performed grout and concrete repairs.
2018-2021 AES Puerto Rico - Secured 3-year contract for maintenance and capital work. 1-2 planned
outages annually.

May-August 2017 Tesoro Martinez – FCCU and Plantwide TAR Event. 75,000+ manhour project. Extensive
work in FCCU Reactor, Regenerator, Large
Lines and Boilers. Other plantwide work
included reformer furnaces, CO Boilers, and
Acid Plant. Extensive fireproofing repair and
replacement on the structure (cementitious and
intumescent).

November 2016 Nucor Steel LA – DRI furnace and pre-heaters Major Shutdown
January 2016 P66 SFAR – Plantwide TA. Unicracker and
SRU Block TA’s.

May 2015 Woodland Biomass – Major Spring Outage.

Performed repairs throughout boiler as well as
replaced both cyclone vortex finders.

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January 2015 Tesoro Golden Eagle – Project Engineer on the FCCU and Reformer/HDA/HDS Complex
T/A. Performed regular works as well as a
structural repair to the cooling tower.

November 2014 Tesoro Golden Eagle – Oversaw the Delayed Coker, #3 Crude and #5 Gas T/A. Repairs
included CF repairs in furnaces, brick repairs
in heaters, structural concrete repairs, and
furnace duct replacement.

April 2014 Woodland Biomass - – Designed, bid and
executed major outage including complete
rebricking of 2 cyclones (>36,000 bricks laid).

Total outage work was comprised of over 7000
manhours in a less than 3 week time frame..

February 2014 Rio Bravo Fresno – Designed, bid and
executed major outage including the entire
replacement of the cyclone target wall and
crossover long wall.

January 2014 ECO Services (Solvay) Martinez – Managed
the planned Acid Plant Turnaround.

Highlights included thickness testing in the
sludge furnace, floor replacement in the
quench tower and miscellaneous repairs in the
sludge furnace, dust chamber, quench tower,
dutch oven, and hirt burner.
2013-2014 Tesoro Golden Eagle – Oversaw daily
maintenance requests
November 2013 Phillips 66 Carbon Plant – oversaw unplanned emergency shutdown of the carbon plant.

March 2013 Tesoro Anacortes – Project Engineer for the
plant wide T/A. Managed and finished the
final phases of the project.

February 2013 – August 2013 Air Products Energy From Waste Project Tees Valley – Project Engineer for new construction
project tasked with bid coordination, design
engineering and quality control. Oversaw
direct and subcontractor reports in The United
Kingdom.

February 2013 Rio Bravo Fresno – undertook the estimation, planning and execution of the annual major
shutdown – 1500+ manhours.

January 2013 Tesla Motors – As Project Engineer worked
with Tesla in-house design team to completely
repurpose an existing aluminum furnace to
exacting standards. As Project Manager
oversaw the installation of the brand new
refractory system.

December 2012 Plains All American Pipeline Martinez –
Performed a complete relining of the Flare
Stack. Including the design and construction
of internal scaffold.

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December 2012 San Francisco Public Utilities Commission – Project Manager for planned repairs to
Thermal Oxidizer Stack. Provided refractory
crew as well as crane and on -site recue
services. Repair plan was devised using a
man-basket and crane entry.

September – October 2012 Shell Martinez – Flexicoker Turnaround.

Project Engineer for 6 week turnaround of the
Flexicoker and two SRU’s. Assisted in field
management and takeoffs. Actively involved
in the quality control program -developed
drawings, specifications, code weld books,
turnover packages and checked work at
required hold points.

July – September 2012 Northwest Redwater Partnership – Project Engineer for preliminary SRU Design Project.

Assisted in running heat calculations, data
management, material selection, preliminary
estimates and weekly design meetings with
other engineers and representatives of the
owner.

May – June 2012 AES Puerto Rico – Project Engineer for
expedited Unit #2 Outage. Assisted in the
management of traveler crew and locally
acquired labor. Repairs included extensive
shotcreting, welding and gunite to the Outlet
Ducts, Crossovers, Combustor and FBHE’s.

May 2012 Woodland Biomass – Managed 2012 Major
Outage. Annual maintenance work included
repairs to the combustor sidewalls using plastic
refractory and gunite repairs to the crossover
and outlet duct. Oversaw the relining of the
ash classifier line.

April- May 2012 Phillips 66 Rodeo Refinery – Estimated and executed Unicracker and SRU Turnaround.

Work included relining of furnaces,
condensers, reaction furnaces and waste heat
boilers.

Jan 2012-March 2012 Tesoro Golden Eagle Refinery – Project Engineer for large FCCU and Plant -Wide
shutdown. Assisted in design, engineering,
planning and execution of repairs and
modifications to FCCU, Alky Unit, Feed

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Preps, and Boilers.

December 2011 Amy’s Kitchen - Oversaw maintenance and
modification work to the Acid Resistant Tile
flooring of a food processing plant.

Approximately 1500 s.f. of grout repairs were
performed along with the installation of a new
drain.

December 2011 BVBP Ione - Assisted in various phases of plant conversion from coal to biomass.

December 2011 Pacific Steel Castings – Participated in an unscheduled emergency repair of an Annealing
Oven while the plant was in full operation.

October 2011 Conoco Phillips Rodeo Refinery – facilitated a number of repair/maintenance jobs such as
lining Salt Water Piping , patch repairs to a
Thermal Oxidizer, and re -bricking a Burner
Can.

October 2011
Rio Bravo Fresno Shutdown – Oversaw
execution of regular refractory maintenance.

Work was performed in the Combustor, Outlet
Duct, and Crossover.

October 2011 Woodland Biomass Shutdown - Performed Semi-Annual refractory maintenance/repairs
during plant-wide shutdown.

August 2011 AES Puerto Rico – 250MW CFB Shutdowns –
Performed extensive maintenance to Unit 2
including modifications to the FBHE’s and
Combustor, and general repairs in the Outlet
ducts, Crossovers, and Cyclones.

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Tony Lang [email protected]
925-433-3482

Core Competencies
 Customer Relationships
 Estimating/Planning
 Project Management

 Operations
 Generating Revenue
 Execution start to finish

PROFESSIONAL EXPERIENCE & PROJECTS

JT Thorpe -CA (2025-Present)
Scaffold Project Manager- Industrial/Commercial Construction Over the past year at JT Thorpe & Son, has served as a Project Manager specializing in industrial and commercial scaffolding services. Is responsible for estimating scaffold scopes, planning and executing work, and managing crews through daily field operations. Successfully supported large industrial facilities, wastewater treatment plants, tanks, and complex commercial projects, delivering safe and efficient access solutions tailored to each site’s operational needs. He leads crews with a strong emphasis on safety, compliance, and productivity, ensuring all scaffolding is erected, modified, and dismantled in accordance with OSHA standards and JT Thorpe’s zero-incident safety culture.

APCHE INDUSTRIAL UNITED-CA (2021-2025)
Area Manager/ Scaffold Segment Manager- Industrial/Commercial Construction Managed all branch employees, yard operations, projects from start to finish on a multitude of jobs. Job duties included job walks, estimating, engineering, material list, shipping, supervised scaffolding, shoring, stair towers, and scaffold rental.

Specializing in a wide variety of projects including, Tesla (Fremont, Palo Alto, Lathrop), Chevron seismic upgrade, waste water treatment, power, chemical plants.

PLATINUM SCAFFOLD- Martinez CA (2016-2021)
Estimator/ Project Manager- Industrial/Commercial Construction Managed all aspects of projects from start to finish on a multitude of jobs. Job duties included job walks, estimating, engineering, material list, shipping, supervised scaffolding, shoring, stair towers.

Specializing in a wide variety of projects including Apple Campus, Tesla Giga Factory, Tesla Fremont, Golden Gate Bridge, waste water treatment, power, and chemical plants.

API CONSTRUCTION - Oak Creek, Wisconsin
General Foreman/ Superintendent - Industrial Construction / Scaffold Carpenter (2008 to Present) General Foreman supervised scaffolding, general laborers and carpenters at the Oak Creek Power Generating Station, then sent throughout the U.S. as General Foreman overseeing all of the carpenters, scaffolders and laborers at the following power plants or depots:

• Cherokee Power Plant - Denver, CO 2014 to 2016 • Pueblo Chemical Depot, Pueblo, CO 2011- 2012 • Big Stone Power Plant - Big Stone, SD 2014 • Columbia Generating Station, Portage, WI 2012 - 2014 • Brayton Point Power Plant in Sommerset, MA 2011 • Indian River Power Plant in Millsboro, DE 2010 - 2011

EDUCATION AND APPRENTICESHIP

J.H. FINDORFF CONSTRUCTION - Milwaukee, Wisconsin
Journeyman Carpenter - Carpenter Union Local #344 (2005) Carpenter Apprenticeship (2001 to 2005)

SELECT PROJECT EXPERIENCE

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February 2026 Chevron Richmond for Overaa
Construction- scaffolding trash cutes on
covered pedestrian walkways for
construction on site.

January 2026 Transmontaigne Martinez – installed
scaffolding for the complete overhaul of
Flare Stack
September 2025 Benicia WWTP- Direct to the city of Benicia- scaffolding interior of tanks for inspection.

July 2025 Buena Vista Power - Scaffolding in Boiler,
Cyclone for plant turnaround
April 2025 San Leandro WWTP - Working for EBMUD
owned facility - provide scaffolding for
interior and exterior of tanks for recoating.

January 2025 Carter Tank WWTP- Working for EBMUD
owned facility - Scaffolding for exterior of
tank for blasting and coating.

August 2024 Benicia WWTP- Direct to the city of Benicia- scaffolding interior of tanks for inspection.

March 2024 Tesla Fremont Main Factory, Tesla Lathrop,
Tesla Kato- executed scaffolding in clean
room construction
January 2024 San Mat eo WWTP - Scaffolding needs for
new construction. Subcontractor for Sundt
Construciton

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

We welcome the opportunity to further discuss and share our ideas with you. Thank you for your consideration and we look forward to working with you on this project.

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TAB F: Cost Proposal

CLASSIFICATION
ST. T-1/2 DT.

Mobilization:

Third Party Rentals/Purchases:

Bill at cost plus 15%. (e.g. Rental Equipment/Vehicles/Fuel)

BILLING RATES PER HOUR FOR ON-SITE LABOR
*If any bonds are required, those costs will be passed through to the City of Roseville with no markup.

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB G: Required Statements/Documents
JT Thorpe assures that we meet the following requirements noted in the RFQ with no exceptions:

We have attached Attachment A, B, C, D, and F. We have also attached proof of registration with the CA Secretary of State.

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Attachment _C__

CONTRACTOR LICENSES

List the licenses held by your company and/or employees. The following representations are made under penalty of perjury:

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Attachment _D__

SUBCONTRACTOR LIST

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

TAB H: Exceptions
JT Thorpe has NO proposed exceptions, alterations or amendments to the Scope of Services or other requirements of this RFP, including the Sample Contract.

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JT THORPE Engineers & Contractors of Refractory,
jtthorpe.com Fireproofing, Insulation, Scaffolding & Coatings

A Customer has never terminated a contract with JT THORPE for breach.

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City Council
Communication
Meeting Date: 8/19/2026
Item #: VI.8
File #: 0203-07
Item ID: 2026-684

Title: 15kV Metal-Clad Switchgear (RFQ 10-3445) - Contract Purchase Agreement Contact: Sue Jessup 916-746-1107 [email protected]

SUMMARY
Staff recommends approval of a contract purchase agreement with Crown Technical Systems, LLC as the lowest responsive and responsible bidder for Request for Quotations 10-3445, to provide labor, materials, delivery and installation of 15kV Metal-Clad Switchgear at the Holt Substation, and authorize the City Manager to execute the agreement on the City’s behalf. Additionally, staff recommends that the City Council approve a project contingency in an amount not to exceed 5% of the contract value, for a total authorized amount not to exceed $3,041,519.94, and authorize the City Manager or designee to approve change orders within the approved contingency. Adequate funding has been appropriated for the Holt Substation capital improvement project in the Electric Fund.

RECOMMENDATION
Recommend that the City Council adopt a resolution approving Contract Purchase Agreement (3005544) with Crown Technical Systems, LLC as the lowest responsive and responsible bidder for Request for Quotations 10-3445, to provide labor, materials, delivery and installation of 15kV Metal-Clad Switchgear at the Holt Substation, and authorize the City Manager to execute the agreement on behalf of the City of Roseville.

Additionally, staff requests that the City Manager or his designee be authorized to approve change orders, consistent with the contract terms, provided that the net cost of all change orders shall not exceed five percent (5%) of the contract price.

BACKGROUND
This switchgear is one of the main components needed for the construction of the new Holt Substation.

The switchgear will allow for new distribution circuits that will serve the Creekview and Amoruso Ranch areas.

After evaluating the bid submittals, Crown Technical Systems was deemed the lowest responsive and responsible bidder. Wrathall and Krusi were deemed nonresponsive for failing to provide the required bid documentation. nVent EBS Holding LLC was deemed nonresponsive because its proposed lead time did not meet the required delivery schedule, and it took exception to the requirement to provide foundation reaction calculations.

A formal bid was issued, and the following responses were received:

Bidder Total

Crown Technical Systems $2,896,685.69

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Fontana, CA

Wrathall and Krusi, Inc. $1,929,625.00 San Anselmo, CA

nVent EBS Holding LLC $2,300,000.00 Fulton, MO

Myers Power Products, Inc. $2,975,004.00
Ontario, CA

Axia Electric LLC $5,535,600.00 Riverside, CA

FISCAL IMPACT
The total cost of this substation project component is $2,896,685.69. Authorizing change orders on an as- needed basis, up to 5% ($144,834.28) as a project contingency, would increase the total authorized contract amount to $3,041,519.94. Adequate funding has been appropriated in the Holt Substation capital improvement project in the Electric Fund for FY2026-27 and additional funding will be provided in the FY2027-28 Electric Fund budget.

ENVIRONMENTAL REVIEW
The proposed action would approve a contract purchase agreement for equipment and installation of that equipment needed to construct a new electrical substation. Construction of the substation was approved by the City Council on February 18, 2026. The substation project was previously evaluated as part of the Creekview Specific Plan EIR (certified September 24, 2012, SCH No. 2008032017), and identified in the associated Creekview Specific Plan. The proposed contract purchase agreement would not result in any changes to project construction as approved in February 2026, or to the Creekview Specific Plan as approved in 2012. No additional CEQA review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

4. Invest in well-planned infrastructure and growth

Respectfully Submitted,
Sue Jessup, Buyer

Scott Pettingell, Finance Director

ATTACHMENTS:

1. Resolution 26-318

2. Contract Purchase Agreement

3. Bid Summary

4. Notice of Intent to Award

REVIEWERS:

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Arleta Wagenhals, City Clerk Department Created/Initiated - 7/30/2026 Sue Jessup, Finance Department - Purchasing Approved - 7/30/2026 Shannon Wiest, Finance Department - Purchasing Approved - 7/30/2026 Scott Pettingell, Finance Department Approved - 7/31/2026 Kelly Aye, City Attorney Department Approved - 8/4/2026 Katrina Six, City Clerk Department Approved - 8/5/2026
Ryan DeVore, City Manager Department - Assistant City Manager Approved - 8/5/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 8/5/2026 Michelle Sheidenberger, City Attorney Department Approved - 8/7/2026 Dominick Casey, City Manager Department - City Manager Approved - 8/10/2026 Katrina Six, City Clerk Department Final Approval - 8/10/2026

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RESOLUTION NO. 26-318

APPROVING A CONTRACT PURCHASE AGREEMENT, BY AND BETWEEN THE CITY

OF ROSEVILLE AND CROWN TECHNICAL SYSTEMS, LLC, AND AUTHORIZING THE

CITY MANAGER TO EXECUTE IT ON BEHALF OF THE CITY OF ROSEVILLE

WHEREAS, a Contract Purchase Agreement (3005544) for the labor, materials, delivery and installation of the 15kV Metal-Clad Switchgear at the Holt Substation, by and between the City of Roseville and Crown Technical Systems, LLC, has been reviewed by the City Council; and

NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that said agreement is hereby approved and the City Manager is authorized to execute it on behalf of the City of Roseville.

BE IT FURTHER RESOLVED that the City Manager or his designee is authorized to approve change orders, consistent with the contract terms, provided that the net cost of all change orders shall not exceed five percent (5%) of the contract price.

PASSED AND ADOPTED by the Council of the City of Roseville this ___ day of ______________, 2026, by the following vote on roll call:

AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

______________________________
MAYOR

ATTEST:

________________________
City Clerk

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Line Item Bid
Bid Type
ExcelFormat Bid Tabulation Matrix
Version 1
Bid RFQ #10-3445 - 15kV Metal-Clad Switchgear (Holt Substation) End Date 2026-05-20 03:00 PM PDT
Vendor Axia Electric, LLC Crown Technical Systems, LLC Myers Power Products, Inc. Wrathall and Krusi nVent EBS Holding LLC Item Code Item Name Item Description Qty Unit Unit Price Unit Price Unit Price Unit Price Unit Price Grand Total for 15kV Metal-
Clad Switchgear Total from the following
sections on Attachment "A"
Pricing Worksheet (P.1.1 +
P.1.2 + P.1.3). *If bidding
alternate products, you are
required to upload the product
specifications and other
relevant documentation with
your bid submittal.
1 Each $5,535,600.00 $2,896,685.69 $2,975,004.00 $1,929,625.00 $2,300,000.00 Brand nVent C/O Young & Co
Item Vendor Ref Number 90068-TX1 26-04-16-01

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311 Vernon Street
Roseville, CA 95678

NOTICE OF INTENT TO AWARD
Date:

To:

From:

Subject:

July 30, 2026
All Bidders concerning RFQ 10-3445 15kV Metal-Clad Switchgear (Holt Station) Finance Department, Purchasing Division, Sue Jessup, Buyer Notice of Intent to Award
For RFQ 10-3445, pending City Council approval, the City recommends awarding purchase orders to:

Crown Technical Systems, LLC.

To inquire about the recommended award, please write to Finance Department, Purchasing Division, Sue J
essup, Buyer, at [email protected].

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City Council
Communication
Meeting Date: 8/19/2026
Item #: VI.9
File #: 0202
Item ID: 2026-662

Title: Annual Audit Report for the Fiscal Year ended June 30, 2025 - Transportation Development Act Funds
Contact: Teri Quinlan 916-774-5316 [email protected]

SUMMARY
Staff recommends that the City Council receive the Transportation Development Act funds informational financial report and related management letter for the fiscal year ended June 30, 2025. There is no fiscal impact to the General Fund associated with this recommendation.

RECOMMENDATION
Staff recommends that the City Council receive the Transportation Development Act (TDA) funds informational financial report and the related management letter for the fiscal year ended June 30, 2025.

This item is for informational purposes only and requires no Council action.

BACKGROUND
The following informational reports for the fiscal year ended June 30, 2025, are included with this communication:
• Transportation Development Act (TDA) Funds Audited Financial Statements and Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters • TDA Funds Management Letter

Richardson and Company, an independent certified public accounting firm, conducted the annual audit of the TDA Funds for the fiscal year ended June 30, 2025. The audit report includes one finding related to the untimely completion of the financial reporting process, which resulted from staffing turnover. Management agrees with the finding and expects that, with current staffing, the City will meet future reporting deadlines.

The management letter notes that, before submitting additional TDA claims, the City should consider the $3.7 million in unspent Local Transportation Funds (LTF) available as of June 30, 2025, which includes a $2.0 million LTF reserve. Separately, the Placer County Transportation Planning Agency is holding an additional $5.4 million in LTF until previously claimed funds have been spent.

FISCAL IMPACT
Thre is no fiscal impact as a result of this information reports.

ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. The

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informational reports meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

2. Remain fiscally responsible in a changing world

Respectfully Submitted,
Teri Quinlan, Accounting Manager

Scott Pettingell, Finance Director

ATTACHMENTS:

1. FY25 TDA audit report

2. FY25 TDA management letter

REVIEWERS:

Teri Quinlan, Finance Department Created/Initiated - 7/27/2026 Scott Pettingell, Finance Department Approved - 7/31/2026 Kelly Aye, City Attorney Department Approved - 8/3/2026 Katrina Six, City Clerk Department Approved - 8/4/2026
Ryan DeVore, City Manager Department - Assistant City Manager Approved - 8/10/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 8/10/2026 Michelle Sheidenberger, City Attorney Department Approved - 8/10/2026 Dominick Casey, City Clerk Department Approved - 8/10/2026 Katrina Six, City Clerk Department Final Approval - 8/10/2026

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS
Audited Financial Statements
and Compliance Report
June 30, 2025

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS
Audited Financial Statements
and Compliance Report
June 30, 2025

Audited Financial Statements
Independent Auditor’s Report ....................................................................................................................................... 1 Statements of Net Position..................................................................................................... ........................................ 3 Statements of Revenues, Expenses and Changes in Fund Net Position ......................................................................... 5 Statements of Cash Flows .............................................................................................................................................. 7 Notes to Financial Statements ................................................................................................. .................................... 11 Compliance Report
Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, the Transportation Development Act and Other State Program Guidelines ................................................................................................................ 20 Schedule of Findings and Responses ........................................................................................................................... 22

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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
1 INDEPENDENT AUDITOR’S REPORT
To the City Council
Roseville, California
Report on the Financial Statements
Opinion
We have audited the accompanying financial statements of the Transportation Development Act Fund of the City of Roseville, as of and for year ended June 30, 2025, and the related notes to the financial statements, as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Transportation Development Act Fund of the City of Roseville, as of June 30, 2025, and the changes in financial position for the year then ended in accordance w ith accounting principles generally accepted in the United States of America.

Basis for Opinion
We conducted our audit in accordance with auditing standards generally accept ed in the United States of America and the standards are applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States. Our responsib ilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Stat ements Section of our report. We are required to be independent of the City of Roseville and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

Emphasis-of-Matter
As discussed in Note B, the financial statements presen t only the Transportation Development Act Fund of the City of Roseville and do not purport to, and do not, present fair ly the financial position of the City of Roseville as of June 30, 2025, in conformity with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about wh ether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion.

Reasonable assurance is a high level of assurance but is not absolute assurance and theref ore is not a guarantee that an audit conducted in accord ance with generally accepte d auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions,

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To the City Council
City of Roseville, California
2 misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in aggregate, they would influence the judgement made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted au diting standards and Government Auditing Standards, we:
 Exercise professional judgement and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.  Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.  Evaluate the appropriateness of accounting policies us ed and the reasonableness of significant accounting estimates made by management as well as evaluate the overall presentation of the financial statements.

Prior Year Comparative Information
We have previously audited the TDA Fund financial statements dated February 26, 2026. In our opinion the summarized comparative information presented herein as of and for the year ended June 30, 2024 is consistent, in all material respects, with the audited financial statements from which it has been derived.

Required Supplementary Information
Management has omitted management’s discussion and an alysis and budgetary comparison information that accounting principles generally accepted in the United States of America require to be pr esented to supplement the basic financial statements. Such missing information, al though not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.

Our opinion on the basic financial statements is not affected by this missing information.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards , we have also issued our report date July 22, 2026 on our consideration of the City of Roseville’s internal contro l over financial reporting related to the TDA Funds and on our tests of its compliance with certain provisions of la ws, regulations, contracts and grant agreements and other matters, and the Transportation Development Act. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and complian ce and the results of that testing and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City of Roseville’s internal control over financial reporting and compliance.

July 22, 2026

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Transit Transportation
Fund Fund
ASSETS

CURRENT ASSETS
Cash and cash equivalents 4,398,612 $ Accounts receivable
Due from other governmental agencies 8,489,008 $ 1,999,582 Interest receivable 17,469 9,876
Due from other funds 899,593

TOTAL CURRENT ASSET
S 9,406,070 6,408,070

NONCURRENT ASSETS
Capital assets, nondepreciable 13,999,889 32,350,929
Capital assets, depreciable, net 11,644,318 15,974,977

TOTAL NONCURRENT ASSET
S 25,644,207 48,325,906
TOTAL ASSETS 35,050,277 54,733,976

DEFERRED OUTFLOWS OF RESOURCES
Pension plan 334,917 374,721
Other postemployment benefits (OPEB) plan 39,000 45,000

TOTAL ASSETS AND
DEFERRED OUTFLOWS OF RESOURCES 35,424,194$ 55,153,697 $

LIABILITIES, DEFERRED INFLOWS OF RESOURCES AND NET POSITION

CURRENT LIABILITIES
Accounts payable 441,181 $ 1,437,721 $
Accrued salaries and benefits 21,394 25,351
Due to other funds 4,524,813 899,593
Compensated absences 49,193 70,491
Unearned revenue 3,754,678 3,692,992
Subscription-based IT arrangement (SBITA) liabilities
TOTAL CURRENT LIABILITIES 8,791,259 6,126,148

NONCURRENT LIABILITIES
Compensated absences 37,206 66,745
Net pension liability 1,437,707 1,608,571
Net OPEB liability 173,000 306,000
SBITA liabilities
NONCURRENT LIABILITIES 1,647,913 1,981,316
TOTAL LIABILITIES 10,439,172 8,107,464

DEFERRED INFLOWS OF RESOURCES
OPEB plan 117,000 129,000
TOTAL DEFERRED INFLOWS OF RESOURCES 117,000 129,000

NET POSITION
Investment in capital assets 25,569,933 47,301,823
Unrestricted (701,911) (384,590)
TOTAL NET POSITION 24,868,022 46,917,233

TOTAL LIABILITIES, DEFERED INFLOW
S
OF RESOURCES AND NET POSITION 35,424,194$ 55,153,697 $ The accompanying notes are an integral part of these financial statements.

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

STATEMENTS OF NET POSITION
June 30, 2025
(With Comparative Totals as of June 30, 2024)
3

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CTSA
Fund 2025 2024
107,288$ 4,505,900 $ 11,975,401 $
29,746
114,235 10,602,825 6,211,809
3,093 30,438 32,597
899,593
224,616 16,038,756 18,249,553
46,350,818 30,024,423
186,024 27,805,319 25,731,510
186,024 74,156,137 55,755,933
410,640 90,194,893 74,005,486
34,830 744,468 1,013,134
12,000 96,000 115,000
457,470$ 91,035,361$ 75,133,620 $
33,268$ 1,912,170$ 2,821,240 $
1,207 47,952 57,908
5,424,406
8,705 128,389 132,364
7,447,670 13,574,347
265
43,180 14,960,587 16,586,124
6,045 109,996 160,093
149,519 3,195,797 3,642,474
208,000 687,000 743,000
283
363,564 3,992,793 4,545,850
406,744 18,953,380 21,131,974
28,000 274,000 309,000
28,000 274,000 309,000
186,024 73,057,780 53,936,208
(163,298) (1,249,799) (243,562)
22,726 71,807,981 53,692,646
457,470$ 91,035,361$ 75,133,620 $
Totals
4

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Transit Transportation
Fund Fund

OPERATING REVENUES
Passenger fares 682,324 $
TOTAL OPERATING REVENUES 682,324

OPERATING EXPENSES
Salaries and benefits 956,955 1,035,318 $
Purchased transportation 4,123,196
Maintenance, materials and supplies 2,669,973 643,916
Depreciation 1,232,844 618,194
TOTAL OPERATING EXPENSES 8,982,968 2,297,428
OPERATING LOSS (8,300,644) (2,297,428)

NONOPERATING REVENUES (EXPENSES)
Local Transportation Funds - operatin
g 1,655,304 1,535,962
State Transit Assistance funds 3,001,798
Federal and state grants - operating 2,062,438
Interest revenue 48,328 94,941
(Loss) Gain on sale of capital assets (7,923)
Other revenues 178,664 48,331
Interest expense (13)

TOTAL NONOPERATIN
G
REVENUES (EXPENSES) 6,938,609 1,679,221

NET LOSS BEFORE CAPITAL
CONTRIBUTIONS AND TRANSFERS (1,362,035) (618,207)

CAPITAL CONTRIBUTIONS
Local Transportation Funds - capital 72,840 6,834,053 State of Good Repair funds - capital 378,979
Pedrestian and Bicycle - capital
Federal and state grants - capital 5,206,040 7,487,638 TOTAL CAPITAL CONTRIBUTIONS 5,657,859 14,321,691

TRANSFERS
Transfer in from other City funds 129,191
Transfer out to other City funds
129,191
CHANGE IN NET POSITION 4,425,015 13,703,484
Net position, beginning of year 20,443,007 33,213,749 NET POSITION, END OF YEAR 24,868,022$ 46,917,233 $
The accompanying notes are an integral part of these financial statements.

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

STATEMENTS OF REVENUES, EXPENSES

AND CHANGES IN FUND NET POSITION
For the Year Ended June 30, 2025
(With Comparative Totals as of June 30, 2024)
5

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CTSA
Fund 2025 2024
682,324$ 518,454 $
682,324 518,454
101,248$ 2,093,521 2,083,917
4,123,196 3,764,770
428,150 3,742,039 4,120,794
8,567 1,859,605 1,742,839
537,965 11,818,361 11,712,320
(537,965) (11,136,037) (11,193,866)
522,697 3,713,963 8,420,002
3,001,798
2,062,438 370,294
2,099 145,368 605,120
(7,923) 20,083
5 227,000 236,104
(13) (15)
524,801 9,142,631 9,651,588
(13,164) (1,993,406) (1,542,278)
6,906,893 5,134,589
378,979 102,133
637,102
12,693,678 6,057,028
19,979,550 11,930,852
129,191 125,452
(313,975)
129,191 (188,523)
(13,164) 18,115,335 10,200,051
35,890 53,692,646 43,492,595
22,726$ 71,807,981$ 53,692,646 $
Totals
6

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Transit Transportation
Fund Fund

CASH FLOWS FROM OPERATING ACTIVITIES
Receipts from customers and users 682,324 $
Payments to employees and related benefits (1,035,537) (1,277,325) $ Payments to suppliers (6,713,259) (770,724)

NET CASH USED BY
OPERATING ACTIVITIES (7,066,472) (2,048,049)

CASH FLOWS FROM NON-CAPITAL

FINANCING ACTIVITIES
Operating grants and other revenues 1,722,145 2,416,614 Interfund borrowings 3,625,220 899,593
Interfund transfers 129,191

NET CASH PROVIDED/(USED) BY NON-CAPITAL
AND RELATED FINANCING ACTIVITIES 5,476,556 3,316,207

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Capital grants 2,169,315 11,569,939
Purchases of capital assets (7,012,912) (13,976,427) Proceeds from sale of capital assets 787

NET CASH (USED)/PROVIDED BY CAPITAL
AND RELATED FINANCING ACTIVITIES (4,842,810) (2,406,488)

CASH FLOWS FROM INVESTING ACTIVITIES
Interest earned and paid on cash held in County pool (31,665) 28,455

NET CASH PROVIDED BY
INVESTING ACTIVITIES (31,665) 28,455

NET (DECREASE) INCREASE
IN CASH AND CASH EQUIVALENTS (6,464,391) (1,109,875) Cash and cash equivalents, beginning of year 6,464,391 5,508,487

CASH AND CASH EQUIVALENTS,
END OF YEAR - $ 4,398,612$
The accompanying notes are an integral part of these financial statements.

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

STATEMENTS OF CASH FLOWS
For the Year Ended June 30, 2025
(With Comparative Totals as of June 30, 2024)
7

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CTSA
Fund 2025 2024
682,324$ 518,454 $
(94,698)$ (2,407,560) (2,320,212)
(419,804) (7,903,787) (5,515,816)
(514,502) (9,629,023) (7,317,574)
618,776 4,757,535 4,513,426
4,524,813
129,191 (188,523)
.
618,776 9,411,539 4,324,903
13,739,254 11,317,000
(20,989,339) (11,930,852)
787 20,083
- (7,249,298) (593,769)
491 (2,719) 311,300
491 (2,719) 311,300
104,765 (7,469,501) (3,275,140)
2,523 11,975,401 15,250,541
107,288$ 4,505,900 $ 11,975,401 $
Totals
8

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Transit Transportation
Fund Fund

RECONCILIATION OF OPERATING LOSS

TO NET CASH USED BY

OPERATING ACTIVITIES
Operating loss (8,300,644) $ (2,297,428) $
Adjustments to reconcile operating loss to net cash
provided (used) by operating activities:

Depreciation 1,232,844 618,194
Unrealized loss on investments 81,860 66,974 Change in operating assets, deferred outflows of
resources, liabilities and deferred inflows of resources:

Deferred outflows/inflows of resources--pension plan 88,970 168,797 Deferred outflows/inflows of resources--OPEB plan (6,000) (5,000) Prepaid expense
Accounts payable (1,950) (193,234)
Accrued salaries (3,062) (6,792)
Compensated absences payable (13,214) (42,498) SBITA liabilities (548)
Net pension liability (86,276) (345,514)
Net OPEB liability (59,000) (11,000)

NET CASH USED

BY OPERATING ACTIVITIE
S (7,066,472)$ (2,048,049) $

CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS
STATEMENTS OF CASH FLOWS (Continued)
For the Year Ended June 30, 2025
(With Comparative Totals as of June 30, 2024)
The accompanying notes are an integral part of these financial statements. 9

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CTSA
Fund 2025 2024
(537,965)$ (11,136,037)$ (11,193,866) $
8,567 1,859,605 1,742,839
1,412 150,246 282,197
10,899 268,666 1,220
(5,000) (16,000) (90,000)
5,971
6,934 (188,250) 2,081,857
(102) (9,956) 7,007
1,640 (54,072) 53,645
(548) (277)
(14,887) (446,677) 147,833
14,000 (56,000) (356,000)
(514,502)$ (9,629,023) $ (7,317,574) $
Totals
10

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS
June 30, 2025
11 NOTE A – ORGANIZATION
The City of Roseville (the City) re ceives funds from the Placer County Tran sportation Agency under the provisions of the Transportation Development Ac t (TDA) from the Placer County Local Transportation Fund (LTF) under Article 4, Section 99260(a) and Article 8, 99400(a) and State Transit Assistance Fund (STAF) under Article 4, Section 6730(a). The STAF funds are to be used for public transportation purposes only. The City’s Article 4 LTF funds are for the support of public transportation systems as defined in the TDA. The City also receives State of Good Repair funds under the STAF program, representing Senate Bill 1, the Road Repair and Accountability Act of 2017 funds and Transit and Intercity Rail Capital Prog ram (TIRCP) and Zero-Emission Transit Capital Program (ZETCP) under Senate Bill 125.

NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation: The financial statements of the City of Roseville’s Transportation Development Act Funds (the Funds) have been prepared in conformity with gene rally accepted accounting principles (GAAP) as applied to government units. The Governmental Accounting Standa rds Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles.

Reporting Entity: The financial statements are intended to present the financial position, results of operations and cash flows of only transactions recorded in the Funds. Th e Funds are included in the financial statements of the City.

Fund Accounting: The accounts of the Funds are organized on the basis of fu nds. A fund is an accounting entity with a self-balancing set of accounts established to record the financia l position and results of operations of a specific governmental activity. The City utilizes the enterp rise fund type of the proprietary fund group to account for the activities of the Funds. The following funds are used by the City to account for its TDA funds:

Transit Fund: The Transit Fund is used to account for the operation of the City’s transit system. The principal operating revenues are charges to passengers for public transit services. Operating expenses include the cost of transit services, administrative expenses and depreciation on capital assets. All other revenues and expenses are reported as nonoperating.

Transportation Fund: The Transportation Fund accounts for Local Transportation Funds and grants which have been allocated for the purpose of street and road infrastructure and pedestrian and bicycle improvements.

CTSA Fund: The CTSA Fund accounts for Local Transportation Fund which have been allocated by the Western Placer Consolidated Transporta tion Services Agency to the City of Roseville for the construction and operation of the South Placer Transit Information Cent er including the Mobility Training Program and the operation of the Transit Ambassador Program.

Basis of Accounting: The accounting and financial reportin g treatment applied to a fund is determined by its measurement focus. All proprietary funds are accounted for using the econom ic resources measurement focus.

With this measurement focus, all assets, deferred outflows of resources, liabilities and deferred inflows of resources associated with the operation of these funds are included on the statement of net position. Net position is segregated into the investment in capital assets, amounts restricted and amounts unrestricted. Proprietary fund-type operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net position.

The accrual basis of accounting is utilized by proprietary fund types. Under this method, revenues are recorded when earned and expenses are recorded at the time liab ilities are incurred. TDA and grant revenues are recorded when all eligibility requirements have been met. Revenues are deferred until the eligibility requirements are met.

Proprietary funds distinguish operating revenues and expens es from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
12 NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.

Cash and Cash Equivalents: For the purposes of reporting cash flows, cash and cash equivalents are defined as those amounts included in the balance sheet caption “cash and investments” and consist of amounts held in the City’s cash and investment pool, which are available on demand.

Capital Assets: Capital assets are recorded at historical cost or estimated historical cost if actual cost is not available provided such costs exceed the respective capitalization thresh old and the expected useful life of the asset is greater than one year. Contributed capital assets are valued at th eir estimated acquisition value on the date of contribution.

Capital assets with limited useful lives are depreciated over their estimated useful lives. Alternatively, the “modified approach” is used for certain capital assets. Depreciation is not provided under this approach, but all expenditures on these assets are expensed, unless they ar e additions or improvements. Depreciation is computed using the straight-line method over the estimated useful lives of the assets. The estimated useful lives of the assets and capitalization thresholds are listed below:

Useful Lives Capitalization
Description in Y ears Thresholds
Buildings 40 20,000 $
Improvements 20-40 None
Equipment and vehicles 6-20 5,000
Landscaping 12 20,000
Bike paths 20 20,000
Bridges 90 20,000
Culverts 75 20,000
Sidewalks 20 20,000
Drain inlets 50 20,000
Storm drains 75 20,000
Traffic Signals 20 None
The Funds have acquired certain assets with funding provided by federal and state assistance from various grant programs. The Funds hold title to these assets; however, th e federal government retains an interest in those assets for which it has contributed funding should the assets no longer be used for transit purposes.

Compensated Absences: GASB statement No. 101 requires a lia bility to be accrued for leave that is not used if the leave is attributable to services alre ady rendered, the leave accumulates, and th e leave is more likely than not to be used for time off, paid in cash, or settled through noncash means. Compensated absences comprise unused vacation leave, vested sick pay and certain compensated time off, which are accrued as earned. The liability for compensated absences is determined annually and is recorded in each proprietary fund.

Deferred Inflows/Outflows of Resources : In addition to assets, the statem ent of net position reports a separate section for deferred outflows of resources. This separate financial statement element represents a consumption of net position that applies to a future period(s) and so will no t be recognized as an expense/expenditure until then. In addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element represents an acquisitio n of net position that applies to a future period and so will not be recognized as an inflow of resources (revenue) until that time.

As of June 30, 2025, the Funds have deferred outflows and inflows of resources related to the City’s pension and OPEB plans, as described in Notes N and O.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
13 NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Restricted Net Position: Restrictions of net position show amounts that are legally restricted for specific uses under provisions of revenue sources.

Use of Estimates: The preparation of the financial statem ents in conformity with GAAP required management to make estimates and assumptions that affect the report ed amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financ ial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

New Pronouncements: In June 2022, the GASB issued Statement No. 101, Compensated Absences. This statement requires that liabilities for compensated absences be recognized for leave that has not been used that is attributable to services already rendered, accumulates and is more likely than not to be used for time off or paid in cash or settled through noncash means and leave that has been used but not paid in cash or settled through noncash means. The Transportation Development Act Fund implemented this Statement during the year ended June 30, 2025. The effect of this change was immaterial and net position has not been restated as a result.

NOTE C – CASH AND CASH EQUIVALENTS
Investment in the City’s Cash and Investments Pool: The Fund’s cash and investments are held in the City’s cash and investments pool. The City maintains a cash and investments pool and allocates interest to various funds based upon average cash balances. Investments held in the City’s investment pool are available on demand to the Funds and are reported at fair value. The City’s investment poli cy, interest rate risk and credit risk may be found in the notes to the City’s basic financial statements.

NOTE D – DUE FROM OTHER AGENCIES
The due from other agencies for all funds consisted of the following at June 30, 2025:

Federal grants 2,580,021 $
State grants 3,997,888
Other 4,024,916
Total due from other governmental agencies 10,602,825$
NOTE E – INTERFUND BALANCES AND TRANSACTIONS
Amounts reported as due to or from other TDA-related funds arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. Interfund due to and from balances consisted of the following during the year ended June 30, 2025:

Receivable Fund Payable Fund Amount
General Fund Transit Fund 4,524,813 $
Transit Fund Transportation Fund 899,593
5,424,406$

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
14 NOTE E – INTERFUND BALANCES AND TRANSACTIONS (Continued) Transfers in consisted of the following during the year ended June 30, 2025:

Receiving Transfer Making Transfer Purpose
Transit Fund G eneral Fund Municipal Services District #3 129,191 $ 129,191$
NOTE F – CAPITAL ASSETS
Capital asset activity in the combined funds consisted of the following for the year ended June 30, 2025:

Balance at Balance
June 30, 2024 Additions Deletions Transfers June 30, 2025 Capital assets, not being depreciated
Land and easem ents 1,839,081 $ 1,839,081 $
Streets (modified) 2,304,491 2,304,491
Construction in progress 25,880,851 20,268,519 $ (3,942,124) $ 42,207,246 Total capital assets,
not being depreciated 30,024,423 20,268,519 (3,942,124) 46,350,818 Capital assets being depreciated
Buildings 2,168,069 2,168,069
Im provem ents 4,951,870 4,951,870
Equipm ent and vehicles 17,980,158 (378,239) $ 3,942,124 21,544,043 Landscaping 1,190,122 1,190,122
Bike paths 6,531,682 6,531,682
Bridges 12,022,926 12,022,926
Culverts 348,248 348,248
Sidewalks 1,223,107 1,223,107
Drain inlets 75,699 75,699
Storm drains 164,362 164,362
Traffic Signals 479,947 479,947
Subscription assets 825 825
Total capital assets,
being depreciated 47,137,015 - (378,239) 3,942,124 50,700,900 Less accumulated depreciation for:

Buildings (694,856) (54,202) (749,058) Im provem ents (1,227,906) (191,575) (1,419,481) Equipm ent and vehicles (13,129,886) (1,016,147) 369,529 (13,776,504) Landscaping (549,711) (96,940) (646,651) Bike paths (4,314,302) (273,376) (4,587,678) Bridges (877,529) (133,590) (1,011,119)
Culverts (72,182) (4,643) (76,825) Sidewalks (385,174) (61,155) (446,329) Drain inlets (8,434) (1,514) (9,948) Storm drains (19,643) (2,191) (21,834) Traffic Signals (125,678) (23,997) (149,675) Subscription assets (204) (275) (479) Total accumulated depreciation (21,405,505) (1,859,605) 369,529 - (22,895,581) capital assets being depreciated 25,731,510 (1,859,605) (8,710) 3,942,124$ 27,805,319 Total capital assets, net 55,755,933$ 18,408,91 4$ (8,710) $ 74,156,137 $

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
15 NOTE G – LONG-TERM LIABILITIES
Changes in long-term liabilities consisted of the following for the year ended June 30, 2025:

Balance Balance Due Within
July 01, 2024 Additions Used June 30, 2025 One Y ear
Compensated absences 292,457$ (54,072) $ 238,385 $ 128,389 $ Net pension liability 3,642,474 (446,677) $ 3,195,797 Net OPEB liability 743,000 (56,000) 687,000 4,677,931$ (54,072) $ (502,677)$ 4,121,182 $ 128,389 $ NOTE H – FARE REVENUE RATIO
The City is required under the Transportation Development Act to maintain a fare reve nue to operating expenses ratio of 15%. The calculation of the fare revenue ratio for the year ended June 30, 2025, is as follows:

Passenger fare revenues (ex cludes charter revenues) 682,324 $ Am ounts collected for other transit operators (14,187) Roseville TDA passenger fare revenues 668,137
Local funds - interest revenues 48,328
Local funds - advertising and other revenue 178,664
Local support - transfers in, net of transfers out 129,191 Local funds - federal funds 2,062,438
3,086,758$
Operating expenses 8,982,968 $
Less allowable ex clusions:

Depreciation (1,232,844)
7,750,124$
Fare revenue ratio 39.83%

The City was in compliance with the 15% minimum required fare revenue ratio at June 30, 2025. Assembly Bill (AB) 149 permits the inclusion of federal funds as local support, which allows the City to meet its fare revenue ratio.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
16 NOTE I – UNEARNED REVENUE
The Local Transportation Fund (LTF) allocates monies to th e transit system to support operations. LTF allocations are considered earned when they are pr operly spent for operations by the transit system. Allocations in excess of this amount are recorded as unearned revenue. The maximum eligibility for LTF allocations for the year ended June 30, 2025, was determined as follows:

Transit Transportatio n
Fund Fund
Operating expenses 8,982,968 $ 2,297,428 $
Adj ustm ents:

Depreciation (1,232,844) (618,194)
Fare box revenues (682,324)
State Transit Assistance (3,001,798)
Federal and State Grants - Operating (2,062,438)
Interest revenues (48,328) (94,941)
Other revenues (178,664) (48,331)
Loss on disposal of capital assets 7,923
Net transfers - operating (129,191)
Maximum eligibility for operating 1,655,304 $ 1,535,962 $ Capital expenditures 5,946,828 $ 14,321,691 $
Adj ustm ents:

Federal contributions (3,224,842) (4,768,595)
State contributions (1,981,198) (2,719,043)
State of good repair contributions (378,979)
Maximum eligible for capita
l 361,809$ 6,834,053 $
A schedule of changes in unearned revenue for the year ended June 30, 2025, is as follows:

Local Ex cess FTA
Transportation Funds from
Funds SG R LCTOP V ehicles Sold Other Total
Beginning balance,
July 1, 2024 938,676 $ 1,532,812 $ 482,711 $ 2,784,396 $ 78,737 $ 890,000 $ 6,707,332 $ Allocations 789,468 1,468,986 208,665 20,000 2,487,119 Maximum eligibility
Operating (1,655,304) (3,001,798) (427,635) (5,084,737) Capital (72,840) (378,979) (451,819)
Interest Earned 16,905 77,942 1,936 96,783 Ending balance,
June 30, 2025 - $ - $ 329,302$ 2,434,703 $ 80,673 $ 910,00 0$ 3,754,678 $ Transit Fund
State
Transit
Assi stance

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
17 NOTE I – UNEARNED REVENUE (Continued)
Transportation
Fund
Local
Transportation
Funds
Beginning balance,
July 1, 2024 6,867,015$
LTF Allocations 5,195,992
Maximum eligibility
Operating (1,535,962)
Capital (6,834,053)
Ending balance,
June 30, 2025 3,692,992$
NOTE J – STATE OF GOOD REPAIR
The State of Good Repair (SGR) was established by the Calif ornia Legislature in 2017 by Senate Bill 1. SGR is a program that provides public transpor tation agencies with a consistent and dependable revenue source to invest in the upgrade, repair and improvement of the transportation in frastructure and improve transportation services. As of June 30, 2025, funds received and expended were as follows:

Balance receivable at beginning of year 482,711$
SG R funds received 208,665
Interest earnings 16,905
Zero Emission Bus Depot Phase II (378,979)
Balance unearned at end of year 329,302 $
NOTE K – RISK MANAGEMENT
The City manages risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters by participating in the public entity risk pools described below and by retaining certain risks. The City maintains insurance coverage from a commercial carrier for its long-term disability and dental benefit plan.

Public entity risk pools are formally organized and separa te entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entitie s, those entities exercise full powers and authorities within the scope of the related Joint Powers Agreements includ ing the preparation of annual budgets, accountability for all funds, the power to make and execute co ntracts and the right to sue and be sued. Each risk pool is governed by a board consisting of representatives from member munici palities. Each board controls the operations of the respective risk pool, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on that board. Obligations and liabilities of these risk pools are not the City’s responsibility.

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
18 NOTE K – RISK MANAGEMENT (Continued)
Risk Coverage
The City is a member of the California Joint Powers Ri sk Management Authority (CJPRMA) which covers general liability claims up to $40,000,000 and property damage up to $400,000,000. The City has a self-insured retention or deductible of $1,000,000 and $250,000, respectively, per claim.

The City is also a member of the Local Agency Workers’ Compensation Excess Joint Powers Authority (LAWCX), which covers workers’ compensation claims up to $5,000, 000, and has excess coverage through CSAC-EIA up to the statutory limit. The City has a self-insured retention of up to $500,000 per claim.

The contributions made to each risk pool equal the ratio of their respective payrolls to the total payrolls of all entities participating in the same layer of each program, in each program year. Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread to member entities on a percentage basis after a retrospective rating.

Financial Statements for the risk pools may be obtained from CJPRMA, 3201 Doolan Road, Suite 285, Livermore, California 94551 and LAWCX, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833. Information regarding the City’s risk management programs is ava ilable in the City of Roseville’s comprehensive annual financial report.

NOTE L – CONCENTRATIONS
The Funds receive a substantial amount of their supp ort from a statewide retail sales tax from the Local Transportation Fund and State Transit A ssistance Fund created by the TDA. A significant reduction in the level of this support, if this was to occur, may have a significant impact on the Funds’ activities.

NOTE M – COMMITMENTS AND CONTINGENCIES
Contract Commitment: The City has a management, operati ons and call center services agreement with a transit contractor that ended September 30, 2021 with options to extend the contract through the year ended June 30, 2035.

The City approved an extension on May 21, 2025 through the year ended June 30, 2030. Under the agreement, the City has agreed to pay a variable rate per vehicle revenue hour, a flat monthly fee and fees to clean bus stops and provide an electronic technician. The agreement may be terminated with 60 days advance notice. The City paid the contractor $4,041,747 under the agr eement during the year ended June 30, 2025. The maximum obligation to the City with the transit contractor is $6,330,496, $6,719,257, $7,293,134, $7,755,265, and $8,133,794 for the years under June 30, 2026, 2027, 2028, 2029, and 2030, respectively.

Grant Contingency: The City receives funding from the Federal Transit Administration and the State of California that are subject to review and audit. Such audits could result in a request for reimbursement for expenses disallowed under the terms and conditions of the contracts. It is th e opinion of management that no material liabilities will result from such potential audits.

NOTE N – PENSION PLAN
The City’s Alternative Transportation employees are includ ed in the City’s Miscellaneous Plan, an agent multiple- employer defined benefit pension plan on a cost sharing basis, administered by CalPERS, which acts as a common investment and administrative agent for its participating me mber employers. The actuari al valuation for the City’s Miscellaneous Plan received from CalPERS does not separately disclose information that is required to be reported under GASB 68 and 71 for the Funds; however, the City allocated the proportional share of the deferred outflows of resources, deferred inflows of resources, net pension liability , and pension expense to the Funds based on the cash

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
June 30, 2025
19 NOTE N – PENSION PLAN (Continued)
basis employer contributions paid on behalf of the Funds’ employees compared to all of the City’s Miscellaneous Plan employees. As of and for the year ended June 30, 2025, the deferred outflows of resources, net pension liability, and pension expense related to the Funds were $74 4,468, $3,195,797, and $220,273, respectively. Pension expense was reported as part of salaries and benefits ex penses. Detailed information about the City’s collective net pension liability is available in Note 13 of the City’s se parately issued Annual Comprehensive Financial Report (ACFR). The City’s ACFR may be obtained by contacting the City’s Finance Department or on the internet at www.roseville.ca.us.

NOTE O – OTHER POSTEMPLOYMENT BENEFITS (OPEB) PLAN
The actuarial valuation for the City’s OPEB plan does not separately disclose information that is required to be reported for the Transit Fund, Transportation Fund and the CT SA Fund. This information is available in the City’s Comprehensive Annual Financial Report for the City’s OPEB plan as a whole. The net OPEB liability and related deferred inflows and outflows of resources reported in the Funds represent a proportional share of the OPEB liability for the City as a whole. The percentage of the City’s OP EB liability that is recorded in the Funds is based on a proportion of contributions by each fund for the City as a whole. As of and for the year ended June 30, 2025, deferred outflows of resources, the net OPEB liability, de ferred inflows of resources and an OPEB credit were $96,000, $687,000, $274,000 and $72,000, respectively. An OPEB credit was reported as part of salaries and benefits expense. Detailed information regarding the City’s OPEB plan is available in the City’s ACFR.

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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728
20 INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND

ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS, THE TRANSPORTATION

DEVELOPMENT ACT AND OTHER STATE PROGRAM GUIDELINES
To the City Council
City of Roseville, California
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards , issued by the Comptroller General of the United States, the financial statements of the Transportation Development Act Funds (the Funds) of the City of Roseville (the City), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the Funds’ financial statements, and have issued our report thereon dated July 22, 2026.

Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combinatio n of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpo se described in the first paragraph in this section and was not designed to identify all deficien cies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. Our audit was further made to determine that Transportation Deve lopment Act (TDA) Funds allocated and received by the City were expended in conformance with the applicable statutes, rules and regulations of the TDA and Section 6667 of the California Code of Regulations. We also tested the receipt and appropriate e xpenditures of state funds, as presented in Note J to the financial statements, in acc ordance with other state program guidelines. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance that is required to be reported under Governmental Auditing Standards, the TDA or other state program guidelines, which are described in the accompanying schedule of findings and responses as Finding 2025-001.

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To the City Council
City of Roseville, California
21 The City’s Response to Finding
The City’s response to the finding identified in our audit is described in the accompan ying schedule of findings and responses. The City’s response was not subjected to the a uditing procedures applied in the audit of the financial statements and, accordingly, we do not express an opinion on it.

Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral pa rt of an audit performed in accordance with Government Auditing Standards, the TDA and other state program guidelines in considering the entity’s internal control and compliance.

Accordingly, this communication is not suitable for any other purpose.

July 22, 2026

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CITY OF ROSEVILLE

TRANSPORTATION DEVELOPMENT ACT FUNDS

SCHEDULE OF FINDINGS AND RESPONSES
22 COMPLIANCE

CURRENT YEAR FINDINGS
FINDING 2025-001
Criteria: The Public Utilities Code section 99245 and Calif ornia Code of Regulations, Title 21, sections 6663 and 6664, require that each claimant expending transit and non-transit funds submit a fiscal and compliance report issued by an independent auditor to the State Controller’s Office (SCO) annually and within 180 days after the end of the fiscal year. The transportation planning agency may grant an extension to the claimant of up to 90 days as it deems necessary.

Condition: The City submitted its TDA Audited Financial Statements to the State Controller’s Office (SCO) in July 2026, 4 months after it was due.

Effect: If a claimant has delinquent transit or non-transit audit reports, the transportation planning agency will suspend payments until the claimant’s audit report submissions are current.

Cause: The City did not prepare for the TDA audit in a timely manner.

Recommendation: The City needs to ensure that the cl osing entries are made for the TDA funds by December 31 each year so that the audit can be completed and filed with the SCO no later than March 31.

Management’s Response: The City will strive to have the items available for the audit in time to meet the reporting deadline.

COMPLIANCE

PRIOR YEAR FINDINGS
FINDING 2024-001 – Untimely preparation of the Annual Transit Operator Report Condition: The City’s Annual Transit Operator Report for the year ended June 30, 2024 was not filed by the reporting deadline of January 31.

Current Status: The City filed the Annual Transit Operator Report for the year ended June 30, 2025 before the reporting deadline of January 31. Consequently, this finding is considered resolved.

FINDING 2024-002 – Untimely submission of TDA Audited Financial Statements to the State Controller’s Office See Finding 2025-001 for the continuation of this finding.

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550 Howe Avenue, Suite 210
Sacramento, California 95825
Telephone: (916) 564-8727
FAX: (916) 564-8728

MANAGEMENT LETTER
To the Placer County Transportation Planning Agency (PCTPA) Auburn, California
To Management
City of Roseville, California
In planning and performing our audit of the financia l statements of the Transportation Development Act Funds (the Funds) of the City of Roseville (the City ) as of and for the year ended June 30, 2025, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (int ernal control) over the Fu nds as a basis for designing audit procedures that are appropriate in the circ umstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of City’s internal control over the Funds. Accordingly, we do not express an opinion on the effectiveness of City’s internal control over the Funds.

A deficiency in internal control exists when th e design or operation of a control does not allow management or employees, in the normal course of performing their assigned func tions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis.

Our consideration of internal control was for the lim ited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that were not identified.

The following comments are provided for both the City’s and PCTPA’s consideration as appropriate:

Excess Unearned Revenue
As of June 30, 2025, the City had an unspent ba lance of Local Transportation Funds (LTF) in the Transportation Fund of $3.7 million, which includes the $2 million LTF reserve the City is authorized to hold. PCTPA continues to withhold $5.4 million of LTF allocations from the City as a result of past unearned amounts not being spent down, which is in addition to the unearned amounts above. The City and PCTPA should consider these unspent amounts before additional TDA claims are made/approved.

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To the City Council and Management To the Pl acer County Transportation Planning Agency City Roseville, California Auburn, California

Page 2 ends

* * * * *
This communication is intended solely for the info rmation and use of manage ment, PCTPA and others within the City and is not intended to be and shoul d not be used by anyone other than these specified parties.

July 22, 2026

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City Council
Communication
Meeting Date: 8/19/2026
Item #: VI.10
File #: 0206-03-01
Item ID: 2026-700

Title: Resolution of Intention to Form Villages West Community Facilities District No. 1 (Public Facilities)
Contact: Jeannine Thrash 916-774-5473 [email protected]

SUMMARY
Staff recommends that the City Council rescind Resolutions 26-286 and 26-287 and approve two resolutions, one to form a Community Facilities District, designate an improvement area therein, establish a future annexation area, provide for additional future improvement areas therein, and authorize the levy of a special tax therein to finance public facilities and public services in and for such Community Facilities District and a resolution of Intention to incur bonded indebtedness to finance the acquisition and construction of certain facilities in and for the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) and improvement areas therein. Staff also recommends Council set a meeting date of October 7, 2026, at 6 p.m., in the Roseville Civic Center, Council Chambers at 311 Vernon Street, Roseville, California, as the time and place to conduct a public hearing.

RECOMMENDATION
Staff recommends that the City Council rescind Resolutions 26-286 and 26-287 pertaining to the intention to form Villages West Community Facilities District No. 1 (Public Facilities) due to unanticipated delays in the formation process; adopt the following resolutions and set a meeting date of October 7, 2026, at 6 p.m., in the Roseville Civic Center, Council Chambers at 311 Vernon Street, Roseville, California, as the time and place to conduct a public hearing.
• A Resolution of Intention of the City Council of the City of Roseville to form a Community Facilities District, designate an improvement area therein, establish a future annexation area, provide for additional future improvement areas therein, and authorize the levy of a special tax therein to finance public facilities and public services in and for such Community Facilities District. • A Resolution of the City Council of the City of Roseville of Intention to incur bonded indebtedness to finance the acquisition and construction of certain facilities in and for the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) and improvement areas therein.

BACKGROUND
JMC Homes, the landowner, proposed to be included within this public infrastructure district, has requested the City form a Community Facilities District (CFD) under the Mello-Roos Community Facilities Act of 1982 to provide funding for certain authorized public facilities within the property, as detailed in the List of Authorized Facilities and Services. The objective of establishing a CFD is to create a land-secured funding mechanism to finance the construction of authorized facilities within the CFD.

Council previously adopted Resolutions 26-286 and 26-287 initiating the formation process; however, due to unanticipated delays, those resolutions are being rescinded and the formation process restarted.

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The proposed CFD boundary includes a project with 192 Medium Density Residential (MDR) units on 26 acres and includes improvement areas that are contemplated to be annexed into the district in the future.

FISCAL IMPACT
The CFDs will generate special taxes that will be paid by property owners sufficient to pay costs including debt service, CFD administration, and any authorized pay-as-you-go facilities or services allowed in their respective list of authorized facilities or services. The formation and administration of the CFD will not impact the City's General Fund.

Adoption of the resolutions meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

2. Remain fiscally responsible in a changing world

4. Invest in well-planned infrastructure and growth

Respectfully Submitted,
Jeannine Thrash, Management Analyst

Scott Pettingell, Finance Director

ATTACHMENTS:

1. Resolution 26-319

2. Resolution 26-320

3. Proposed Boundary Map

REVIEWERS:

Arleta Wagenhals, City Clerk Department Created/Initiated - 8/12/2026 Katrina Six, City Clerk Department Approved - 8/12/2026 Michelle Sheidenberger, City Attorney Department Final Approval - 8/13/2026

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CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 26-319

A RESOLUTION OF INTENTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE TO

FORM A COMMUNITY FACILITIES DISTRICT, DESIGNATE AN IMPROVEMENT AREA

THEREIN, ESTABLISH A FUTURE ANNEXATION AREA, PROVIDE FOR ADDITIONAL

FUTURE IMPROVEMENT AREAS THEREIN, AND TO AUTHORIZE THE LEVY OF A

SPECIAL TAX THEREIN TO FINANCE PUBLIC FACILITIES AND PUBLIC SERVICES IN

AND FOR SUCH COMMUNITY FACILITIES DISTRICT
WHEREAS, under the Mello- Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing at Section 53311, of the California Government Code (the “ Act”), the City Council of the City of Roseville (the “ City Council”) is authorized to establish a community facilities district and a future annexation area, and to act as the legislative body for such community facilities district; and WHEREAS, the A ct pr ovides that f or pur poses of f inancing of, or contributi ng t o the financing of, all or a portio n of f acilities to be financed by th e community facilities district, the legislative body may designate a portion or portions of the district as one or more improvement areas (each an “Improvement Area”) and that after the designation of an Improvement Area, all proceedings for purposes of a bond election and for the purpose of levying special taxes for payment of the bonds, or for any other change pursuant to Article 3 (commencing with Section 53330), shall apply only to such Improvement Area for those specified facilities; and WHEREAS, the City Council, having received indications of interest on behalf of the owners of the areas of land proposed to be included in a proposed community facilities district, desires to proceed with the establishment of a community facilities district and designation of an initial Improvement Area therein (herein, “Improvement Area No. 1”), and a future annexation area (“Future Annexation Area”), all in order to finance costs of infrastructure and services necessary or incidental to new development in the City of Roseville (“City”); and WHEREAS, Resolution No. 26-286 is hereby rescinded and superseded in its entirety by this Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEVILLE RESOLVES AS FOLLOWS:

1. It is proposed to establish a community facilities district, to designate Improvement Area No. 1, and to identify future annexation area within the City of Roseville under the terms of the Act to finance costs of infrastructure and services necessary or incidental to new development in the City, which may include the payment of development impact fees related thereto.

2. The name proposed for the community facilities district is the “City of Roseville Villages Wes t Community Facilities District No. 1 (Public Facilities)” (i ncluding des ignated Improvement Areas, the “CFD”). The name propos ed for Improvement Area No. 1 is “Improvement Area No. 1 of the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)”. The name proposed for the Future Annexation Area is the “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) (Future Annexation Area)”.

Pursuant to Section 53350 of the Act, the territory to be initially inc luded in the CFD (as shown on the map described in Section 3 hereof) is hereby designated to include

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-2-
Improvement Area No. 1. The initial boundary of the CFD is coterminous with the initial boundary of Improvement Area No. 1.

3. T
he proposed boundaries of the CFD , Improvement Area No. 1 and the Future Annexation Area are as shown on the map of them on file with the Clerk, which boundaries are hereby preliminarily approved and to which map reference is hereby made for further particulars.

The Clerk is hereby directed to record, or cause to be recorded, the map of the boundaries of the CFD, Improvement Area No. 1 and the Future Annexation Area in the office of the Placer County Recorder within 15 days of the date of adoption of this Resolution. The City Council finds that the map is in the form and contains the matters prescribed by Section 3110 of the California Streets and Highways Code.

Par
cels within the Future Annexation Area shall be annexed to the CFD only with the unanimous approval (each, a “Unanimous Approval”) of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed and all or any portions of territory that annex into the CFD from the Future Annexation Area or otherwise may be annexed into Improvement Area No. 1 or into a separate Improvement Area then in existence or to be designated at the time of such annexation , all w ithout any requirement for additional public hearings, resolutions of the City Council or other additional proceedings.

T
he Unanimous Approval shall specify annexation into Improvement Area No. 1 or into an Improvement Area then in existence or to be designated pursuant to a Unanimous Approval (a “Future Improvement Area”) . In connection with establishing a Future Improvement Area, all proceedings for approval of an appropriations limit, the rate and method of apportionment and manner of collection of special taxes, and the authorization to incur bonded indebtedness may differ from Improvement Area No. 1 or any other Improvement Areas , all as set forth in the Unanimous Approval, and shall apply only to the parcel or parcels within such Improvement Area.

Li
kewise, all or any portions of territory that annex into the CFD from the Future Annexation Area or otherwise may be annexed into a separate zone of Improvement Area No. 1 or any Improvement Area then in existence or to be designated at the time of such annexation and no additional hearings or procedures are required and the rate and method of apportionment applicable to such zone may differ from other areas of the CFD as set forth in the Unanimous Approval and shall apply only to the parcel or parcels within such zone, all as provided in the Unanimous Approval.

4. E
xcept to the extent that funds are otherwise available to the CFD to pay for the Facilities (as defined below), and/or the principal and interest as it becomes due on bonds issued by the City for each Improvement Area within the CFD to construct and/or acquire the Facilities, a special tax (the “ Facilities Special Tax ”) sufficient to pay the costs thereof, secured by recordation of a continuing lien against all non- exempt real property in the applicable Improvement Area of the CFD, will be levied annually within each Improvement Area, and collected in the same manner as ordinary ad valorem property taxes, or in such other manner as the City Council or its designee shall determine, including direct billing of the affected property owners.

E
xcept to the extent that funds are otherwise available to the CFD to pay for the Services (as defined below), a special tax (the “ Maintenance Special Tax ”) sufficient to pay the costs thereof, secured by recordation of a continuing lien against all non- exempt real property in the CFD, will be levied annually within each Improvement Area of the CFD, and collected in the same

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manner as ordinary ad valorem property taxes, or in such other manner as the City Council or its designee shall determine, including direct billing of the affected property owners.

T
he proposed rate and method of apportionment of the Facilities Special Tax and Maintenance Special Tax (together, the “Special Tax”) among the parcels of real property within Improvement Area No. 1 of the CFD , in sufficient detail to allow each landowner within Improvement Area No. 1 of the proposed CFD to estimate the maximum amount such owner will have to pay, are described in the Rate, Method of Apportionment and Manner of Collection of Special Tax attached hereto as Exhibit A and hereby incorporated herein (the “Rate and Method”).

At such time as territory within the Future Annexation Area is annexed into the CFD pursuant to the Unanimous Approval, approval of a rate and method of apportionment for such territory may differ from that of other Improvement Areas as set forth in the Unanimous Approval , and shall provide sufficient detail to allow each landowner within the annexed territory to estimate the maximum amount such owner will have to pay.

A F
acilities Special Tax shall not be levied in an Improvement Area after the fiscal year identified in the rate and method for such Improvement Area, except that a Facilities Special Tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years. Under no circumstances shall the Facilities Special Tax levied against any parcel in such Improvement Area for private residential purposes be increased as a consequence of delinquency or default by the owner of any other parcel or parcels within such Improvement Area in contravention of the Act, including Section 53321(d) of the Act.

F
or Future Improvement Areas, a different rate and method may be adopted than the Rate and Method adopted for Improvement Area No. 1 if the annexed territory is designated as a separate zone or improvement area. No supplements to the Rate and Method for any of the Future Improvement Areas and no new rate and method will cause the maximum tax rate in the then-existing territory of the CFD (including Improvement Area No. 1) to increase. The designation as an improvement area of any territory annexing to the CFD, the maximum amount of bonded indebtedness and other debt for such improvement area, the facilities to be financed, the rate and method of apportionment of special tax for such improvement area and the appropriations limit for such improvement area shall be identified and approved in the Unanimous Approval executed by the applicable property owner(s) in connection with each annexation to the CFD from the Future Annexation Area. The annexation and related matters described in the Unanimous Approval shall be implemented and completed without the need for City Council approval as long as the following conditions are met:
(i
) The rate and method of apportionment of special tax for the new improvement area is prepared by a special tax consultant retained by the City. (
ii) The rate and method of apportionment of special tax for the new improvement area substantially complies with the City’s local goals and policies concerning the use of the Act.
(
iii) The rate and method of apportionment of special tax for the new improvement area includes a mechanism that protects against revenue loss as a result of land use changes.
(i
v) The Special Tax proposed to pay for the Facilities to be supplied within the territory annexed will be equal to the Special Taxes levied to pay for the same Facilities in previously-existing areas of the CFD and Improvement Area No. 1, except that (a) a higher

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Special Tax may be levied on territory annexing into the CFD to pay for the same Facilities to compensate for the interest and principal previously paid from Special Taxes in the original area of the CFD and Improvement Area No. 1, less any depreciation allocable to the financed Facilities, and (b) a higher Special Tax may be levied on territory annexing into the CFD to pay for new or additional Facilities, with or without bond financing.

T
he Maintenance Special Tax proposed to pay for Services to be supplied within the territory annexed in the future shall be equal to any Maintenance Special Tax levied to pay for the same Services in the CFD, except that a higher or lower tax may be levied within the territory to be annexed in the future to the extent that the actual cost of providing the Services in that territory is higher or lower than the cost of providing those Services in the existing CFD. The foregoing shall not be construed to limit the levy of the Maintenance Special Tax within the territory to be annexed in the future to provide new or additional Services beyond those supplied within the existing territory of the CFD, or to pay for new or additional Services , with or without bond financing.

T
his City Council hereby finds that the provisions of Section 53313.6, 53313.7 and 53313.9 of the Act (relating to adjustments to ad valorem property taxes and schools financed by a community facilities district) are inapplicable to the proposed CFD and Improvement Area No. 1.

5. T
he type of facilities proposed to be financed in whole or in part by the CFD, Improvement Area No. 1 and any Future Improvement Areas and pursuant to the Act shall consist of those items listed as facilities on Exhibit B hereto (the “Facilities”) and the type of public services proposed to be financed by the CFD and pursuant to the Act shall consist of those items listed as services on Exhibit B hereto (the “ Services”). The Council hereby determines that the Facilities are necessary to meet increased demands placed upon local agencies as the result of development occurring within the CFD and the Future Annexation Area. The financing of the costs of Facilities may include, without limitation, the payment of principal of and interest on bonds together with all direct, indirect periodic, and/or other related costs (including, without limitation, costs of administering the CFD, levying the Special Tax and administering the bonds, and establishing and replenishing reserve funds ). Land annexed into the CFD pursuant to a Unanimous Approval may specify additional facilities and services to be financed by the Special Taxes levied on such annexed land, as set forth in the Unanimous Consent, without additional proceedings, provided the conditions set forth in this Section with respect to the original Facilities and Services are met.

T
he City Council hereby finds and determines that Section 53329.5(a) of the Act relating to the City calling for bids for construction of the Facilities are inapplicable to the CFD in that the City will acquire but not construct the Facilities. To that end, City may enter into one or more contracts directly with any owner or developer of land within the CFD for acquisition of Facilities.

T
he Council hereby determines that the Services are necessary to meet increased demands for such services placed upon the City as the result of development occurring within the area of the CFD and the Future Annexation Area. The Services are in addition to those provided in the territory of the CFD as of the date hereof and will not supplant services already available within the territory of the CFD as of the date hereof. Similarly, services to be financed by special taxes upon territory within the Future Annexation Area shall be in addition to those provided in such territory of the CFD as of the date hereof and will not supplant services already available within the territory of the CFD as of the date hereof.

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6. Except as may otherwise be provided by law or by the Rate and Method, all lands owned by any public entity, including the United States, the State of California and the City, or any departments or political subdivisions thereof, shall be omitted from the levy of the Special Tax. In the event that a portion of the property within the CFD shall become for any reason exempt, wholly or in part, from the levy of the Special Tax, the City Council will, on behalf of the CFD, increase the levy to the extent necessary upon the remaining property within the applicable Improvement Area which is not exempt in order to yield the required debt service payments and other annual expenses of such Improvement Area, if any, subject to the provisions of the applicable Rate and Method. It is anticipated that the Special Tax will be billed as a separate line item on the regular property tax bill. However, the City Council reserves the right, under Section 53340 of the Act, to utilize any method of collecting the special tax which it shall, from time to time, determine to be in the best interests of the City, including, but not limited to, direct billing by the City to the property owners and supplemental billing.

7. T
he levy of the Special Tax shall be subject to the approval of the applicable qualified electors of the CFD at a special election. The proposed voting procedure shall be by mailed or hand-delivered ballot among the landowners in the proposed CFD, with each owner having one vote for each acre or portion of an acre such owner owns in the CFD. The levy of the Special Tax on parcels within the Future Annexation Area and annexed to the CFD shall be subject to the approval of the qualified elector by execution of the Unanimous Approval, and a special tax shall be levied in the Future Annexation Area only with the Unanimous Approval of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed to the CFD, without any requirement for further public hearings or additional proceedings.

8. I
t is the intention of the City Council, acting as the legislative body for the CFD, to c
ause bonds of the City to be issued for each Improvement Area pursuant to the Act to finance in whole or in part the construction and/or acquisition of Facilities. The bonds issued in these proceedings shall be callable in accordance with the provisions of the Act, and shall be issued in such series and bear interest payable semi-annually or in such other manner as the City Council shall determine, at a rate not to exceed the maximum rate of interest as may be authorized by applicable law at the time of sale of such bonds, shall mature not to exceed 40 years from the date of the issuance thereof and shall be as more specifically set forth in any resolution authorizing the issuance of such bonds.

9. T
he Chief Financial Officer of the City, as the officer having charge and control of the Facilities and Services in and for the CFD, or the designee of such official, is hereby directed to cause and direct a study of said proposed CFD and the Facilities and Services, and to cause to be prepared for filing at the public hearing the report required by Section 53321.5 of the Act (the “CFD Report”) presenting at least the following:
(a
) A brief description of the Facilities and Services by type which will be required t
o adequately meet the needs of the CFD and the Future Annexation Area. (
b) A
n estimate of the fair and reasonable cost of the Facilities and Services, including the cost of acquisition of lands, rights -of-way and easements, any physical facilities required in conjunction therewith and incidental expenses in connection therewith, including the costs of the proposed bond financing and all other related cos ts as provided in Section 53345.3 of the Act.

T
he CFD Report shall be made a part of the record of the public hearing specified below.

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10. Pursuant to Section 53314.9 of the Act, at any time either before or after the formation of the CFD, the legislative body may accept advances of funds or work in kind from any source, including, but not limited to, private persons or entities, and may provide, for the use of those funds or that work in kind for any authorized purpose, under all of the following conditions:
(a) the proposal to repay the funds or the value or cost of the work in kind, whichever is less, is included in both this Resolution and in the Resolution to establish the CFD pursuant to Section 53325.1; (b) any proposed Special Taxes are approved by the qualified electors of the CFD pursuant to the Act; and (c) any work in kind accepted pursuant to Section 53314.9 of the Act is performed or constructed as if the work had been performed or constructed under the direction and supervision, or under the authority of a local public agency. This Council finds that the City may accept advances of funds or work in kind if necessary, and may enter into an agreement (an “Acquisition Agreement”), with the person or entity advancing the work in-kind, to reimburse the person or entity for the value, or cost, whichever is less, of the work in-kind, as determined by the City Council, with or without interest, under the conditions specified in the Act and the Acquisition Agreement. The City and the d eveloper of the project intend to enter into an Acquisition Agreement.

11. The Ci
ty Council hereby sets Wednesday, October 7, 2026, at 6:00 p.m., at the City of Roseville Civic Center Council Chambers located at 311 Vernon Street, Roseville, California 95678, as the time and place when and where the City Council, as legislative body for the CFD, will conduct a public hearing on the establishment of the CFD and the designation of Improvement Area No. 1 and the Future Annexation Area, and consider and finally determine whether the public interest, convenience and necessity require the formation of the CFD , the designation of Improvement Area No. 1 and the Future Annexation Area, and the levy of the Special Tax. At the hearing, testimony concerning the CFD, the designation of Improvement Area No. 1, the extent of the CFD and the Future Annexation Area, or the furnishing of the particular types of facilities and public services will be heard and protests will be considered from registered voters residing within the CFD and persons owning real property within the CFD. Written protests by the owners of a majority of the land which would be subject to special taxation within the proposed CFD will require the suspension of proceedings for at least one year. Written protests must be filed with the City Clerk at or before the time fixed for the hearing. If such protests are directed only against certain elements of the proposed improvements or proposed special tax, and if such protests constitute a majority protest, only those elements shall be deleted from the proceedings.

12. The City Clerk is
hereby directed to cause notice of the public hear ing, attached hereto as Exhibit C, to be given by one-time publication in a newspaper published in the area of the CFD and t he Future Annexation Area. The publ ication shall be completed at l east 7 days before the date of the public hearing referenced above. The notice shall be substantially in the form specified in Section 53322 of the Act and attached hereto, with the form summarizing the provisions hereof hereby specifically approved.

13. Resolution No. 26-286 is hereby rescinded and superseded in its entirety by this Resolution.

14. This Resolution shall take effect from and after its adoption.

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I
hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the ___ day of _________, 2026, by the following vote of the City Council:

A
YES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
_______________________________________

Mayor
A
TTEST:

C ity Clerk of the City of Roseville

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A-1

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Page A-1

EXHIBIT A
Improvement Area No. 1 of the
City of Roseville
Villages West Community Facilities District No. 1 (Public Facilities) Placer County, California

RATE, METHOD OF APPORTIONMENT, AND MANNER OF COLLECTION OF SPECIAL TAX

1. Basis of Special Tax Levy
A Special Tax authorized under the Mello-Roos Community Facilities Act of 1982 (Act) applicable to the land in Villages West Community Facilities District No. 1 (Public Facilities) (CFD) of the City of Roseville (City) shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate, as described below.

2. Definitions
“Acre” or “Acreage” means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map or other Development Plan. “Act” means the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 and following of the California Government Code.
“Administrative Expenses” means the actual or reasonably estimated costs related to the administration of the CFD, including, but not limited to, these:
a. Costs of computing Special Taxes and preparing annual Special Tax collection schedules (whether by the City or any designee thereof or both). b. Costs of collecting the Special Taxes (whether by the County, the City, or otherwise).
c. Costs of remitting the Special Taxes to the Trustee. d. Costs of the Trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture.
e. Costs to the City, CFD, or any designee thereof, of complying with arbitrage rebate requirements.
f. Costs to the City, CFD, or any designee thereof, of complying with City, CFD, or obligated persons disclosure requirements.
g. Costs associated with preparing Special Tax disclosure statements.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-2
h. Costs incurred in responding to public inquiries regarding the Special Taxes. i. Costs to the City, CFD, or designee thereof related to any appeal of the Special Taxes.
j. Costs associated with the release of funds from an escrow account, if any. k. Costs to the City for the issuance of Bonds authorized by the CFD that are not recovered through the Bond sale proceeds.
l. Amounts estimated to be advanced or already advanced by the City for any other administrative purposes, including attorney’s fees and other costs related to collection of the Special Taxes and commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
“Administrator” means a City official in the Finance Department, or their designee responsible for determining or overseeing the levy and collection of the Special Taxes. “Affordable Housing Director” means, at any point in time, the person in the City who serves as head of the department that is in charge of the City’s affordable housing program.
“Affordable Unit” means a Unit built on a Residential Use Parcel for which an Affordable Unit agreement has been entered into for the property designating the Unit as affordable. A Multifamily Parcel may have only a portion of the Units assigned as Affordable Units. The City Manager, or his or her designee, shall determine which Units are designated as Affordable Units and maintain an Affordable Unit listing, which shall contain all designated buildable parcels by tract and lot number, and in the case of Large Lot Parcels remaining before May 1 of the preceding Fiscal Year, the number of designated Affordable Units for each such Large Lot Parcel; all entries shall indicate the effective date of designation. The Affordable Unit listing also shall be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market-Rate Units.

The Affordable Unit listing, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each year for purposes of determining the Maximum Annual Special Tax for Parcels pursuant to Section 4.

Annexation Parcel(s)” means a Parcel or Parcels annexed to Improvement Area No. 1 of the CFD after formation of Improvement Area No. 1 or annexed into new Improvement Areas of the CFD. The Maximum Annual Special Tax will be assigned to Parcels in the annexation area using the provisions of Section 4.
“Annual Facilities Costs” means, for any Fiscal Year, the total of:
a. Debt Service to be paid from Facilities Special Taxes. b. The amount needed to replenish the reserve fund for the Bonds to the level required under the Bond Indenture, to the extent not included in a computation of Annual Facilities Costs in a previous Fiscal Year.
c. Administrative Expenses for such Fiscal Year.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-3
d. The amount needed to (1) cure any delinquencies in the payment of principal or interest on Bonds, which have occurred in the prior Fiscal Year, to the extent not otherwise included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year, and (2) to fund any foreseeable deficiency of the amount to be available for the payment of principal or interest on Bonds, which are expected to occur in such Fiscal Year, to the extent not included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year. e. The amount needed to (1) cure any delinquencies in the payment of the Facilities Special Tax in the prior Fiscal Year, to the extent not otherwise included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year, and (2) to fund any foreseeable deficiency in the payment of the Facilities Special Tax for that Fiscal Year which is expected to occur in such Fiscal Year, to the extent not included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year.
f. Authorized Pay-As-You-Go Costs so long as the inclusion of these costs does not increase the Special Tax levy on Undeveloped Property, Large Lot Parcels, or Small Lot Tentative Map Parcels.
g. During the Deferral Bonding Period, the amount needed to pay Development Impact Fee Deferrals not financed by Bonds.
h. Less any available earnings on any reserve fund or Facilities Special Tax funds, available capitalized interest or any other available revenues of the CFD or the City that may be used to fund Annual Facilities Costs.
“Annual Maintenance Costs” means, for any Fiscal Year, the total of:
a. Authorized Services costs to be paid from Maintenance Special Taxes. b. Administrative Expenses for such Fiscal Year.
c. The amount needed to (1) cure any delinquencies in the payment of the Maintenance Special Tax in the prior Fiscal Year, to the extent not otherwise included in a computation of Annual Maintenance Costs in the current or any previous Fiscal Year, and (2) to fund any foreseeable deficiency in the payment of the Maintenance Special Tax for that Fiscal Year which is expected to occur in such Fiscal Year, to the extent not included in a computation of Annual Maintenance Costs in the current or any previous Fiscal Year.
d. Less any available earnings on any reserve fund, Maintenance Special Tax funds or any other available revenues of the CFD or the City that may be used to fund Annual Maintenance Costs.
“Anticipated Construction Proceeds” means the amount anticipated to be available through Improvement Area No. 1 of the CFD for acquiring or constructing Authorized Facilities, which is equal to $5.4 million at formation of the CFD. This amount is increased on July 1 of the current Fiscal Year for the prior calendar year by the average increase in the ENR-CCI.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-4
“Assessor’s Parcel” means a lot or Parcel with an assigned Assessor’s Parcel Number in the maps used by the County Assessor in preparing the tax roll. “Assessor’s Parcel Map” means an official map of the County Assessor designating Parcels by Assessor’s Parcel Number.
“Assessor's Parcel Number” means the Parcel and Parcel Number as assigned by the County Assessor on the equalized tax roll.
“Assigned Maximum Annual Special Tax” means the maximum Facilities Special Tax or Maintenance Special Tax assigned to each Large Lot Parcel that is an Original Parcel based on the Expected Land Uses at CFD formation, as shown in Attachment 3. “Authorized Facilities” means those facilities and fees to be financed, as identified in the resolution forming the CFD.
“Authorized Services” means those services authorized to be funded, as defined in the resolution forming the CFD.
“Base Year” means the Fiscal Year beginning July 1, 2026, and ending June 30, 2027. “Benefit Share” means the Maximum Annual Facilities Special Tax for a Parcel divided by the Maximum Annual Facilities Special Tax Revenue for all Taxable Parcels at their assigned Maximum Annual Facilities Special Tax.
“Bond(s)” means any bond(s) issued by the City for the CFD under the Act secured by Special Taxes and any other debt, as defined in the Act, the City incurs that is secured by Special Taxes to further the CFD’s purposes.
“Bond Indenture(s)” means the indenture(s), resolution(s), fiscal agent agreement(s), or other financing document(s) pursuant to which any Bonds are issued. “Bond Share” means the share of Outstanding Bonds assigned to a Parcel as specified in Section 8 hereof.
“Building Permit” means a permit issued by the City for the construction of a Residential Use or Nonresidential Use structure.
“Business Professional” means a Parcel or Parcels zoned to provide for office uses and other uses that are related to and supportive of office uses. “Capitalized Interest” means funds in any capitalized interest account available to pay interest on Bonds.
“CFD” means Villages West Community Facilities District No. 1 (Public Facilities) of the City of Roseville, Placer County, California, including all Improvement Areas therein.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-5
“Chief Financial Officer” or “CFO” means the Chief Financial Officer of the City, or his/her designee.
“City” means the City of Roseville in Placer County, California. “Community Commercial” means a Parcel or Parcels zoned to serve the principal retail shopping needs of the entire community by providing areas for shopping centers, and other retail and service uses.
“Council” means the City Council of the City acting for the CFD under the Act. “County” means the County of Placer, California.
“Debt Service” means the total annual amount of Bond principal, interest, and the scheduled sinking fund payments of the Bonds in a calendar year. “Deferral Bonding Period” means the period determined by the City which is after the Initial Bonding Period has ended and during which the City finances the Development Impact Fee Deferral.
“Developed Parcel” means, in any Fiscal Year:
a. For Single-Family Parcels: All Parcels for which a Building Permit for new construction of a Residential Use was issued before May 1 of the preceding Fiscal Year.
b. For Multifamily Parcels: All Parcels for which a Building Permit for new construction of a Residential Use structure was issued before May 1 of the preceding Fiscal Year. c. For all Nonresidential Use Parcels: All Parcels for which a Building Permit for new construction of a Nonresidential Use structure was issued before May 1 of the preceding Fiscal Year.

Once a Parcel is defined as a Developed Parcel it shall remain as a Developed Parcel. “Development Agreement” means the Development Agreement By and Between the City of Roseville and Mourier Investments, LLC, relative to the Sierra Vista Specific Plan dated April 28, 2010.
“Development Impact Fee Deferral” means the deferred payment of development impact fees due to the City or the South Placer Regional Transportation Authority (SPRTA) for Developed Parcels, using the approach and amounts identified in the Development Agreement, which may be amended from time to time.
“Development Plan” means a condominium plan, apartment plan, site plan, or other development plan that identifies such information as the type of structure, acreage, square footage, or number of Units that are approved to be developed on Single-Family Parcels, Multifamily Parcels, and Nonresidential Parcels.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-6
“ENR-CCI” means the Engineering News Record—Construction Cost Index for San Francisco in the prior calendar year, as determined on July 1 of the current Fiscal Year. “Expected Land Use(s)” means, for the CFD, the total number of Units or Acres of each land use type by Tax Category expected in each Large Lot Parcel and Original Parcel at CFD formation as identified in Attachment 3 of this RMA. “Facilities Special Tax” means the Special Tax authorized to fund Annual Facilities Cost.

Facilities Special Taxes are shown in Attachments 2 and 3. “Final Use Small Lot Parcel” means a Parcel designated for development as a single- family residence, which is part of a Final Small Lot Subdivision Map. “Final Small Lot Subdivision Map” means a recorded map designating the final Parcel subdivision for individual Single-Family Parcels.
“First Bond Sale” means issuance of the first series of Bonds secured, in whole or in part, by Facilities Special Taxes levied and collected from Parcels in the CFD. “Fiscal Year” means the period starting July 1 and ending the following June 30. “Full Prepayment” means the fulfillment of a Parcel’s Facilities Special Tax obligation, as determined by following the procedures in Section 8.
”High Density Residential” means, per the Sierra Vista Specific Plan, a land use designation that primarily accommodates attached housing, but depending on the unit type, could also include detached housing, within the density range of 13.0 or greater dwelling units per gross developable acre. Typical housing product types include, but shall not be limited to, detached townhomes, courtyard townhomes/condominiums, garden-style apartments, and podium design apartments/condominiums. “Improvement Area” means an area within the CFD with its own distinct geographic area in which the provisions of this RMA shall apply. If there are more than one Improvement Areas, each Improvement Area shall have its own distinct number that is different from any other Improvement Area.
“Improvement Area No. 1” means the area designated as such on Map 1. “Initial Bonding Period” means a period 30 years from the date of the first series of Bonds issued for Improvement Area No. 1 in which Bonds secured, in whole or in part, by the Facilities Special Tax are outstanding which financed Authorized Facilities costs or refunded prior Bonds other than the Development Impact Fee Deferral. “Large Lot Parcel” means a Parcel created by a Large Lot Subdivision Map. “Large Lot Subdivision Map” means a recorded subdivision map creating Parcels by land use. However, the Large Lot Subdivision Map does not delineate Final Use Small Lot Parcels. A Final Small Lot Subdivision Map will create individual Single-Family Parcels.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-7
“Low Density Residential” means, per the Sierra Vista Specific Plan, a land use designation that supports single-family detached homes on conventional lots within the density range of up to 6.9 dwelling units per gross developable acre. Typical housing product types include, but shall not be limited to, standard, alley-loaded, or clustered, single-family detached units.
“Maintenance Special Tax” means the Special Tax authorized to fund Annual Maintenance Costs. The Maintenance Special Tax will be levied and collected beginning with the Transition Year. Maintenance Special Taxes are shown in Attachment 4. “Market-Rate Unit” means a Unit that is not an Affordable Unit. “Maximum Annual Facilities Special Tax” means the greatest amount of Facilities Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 2, 3, or 4.
“Maximum Annual Maintenance Special Tax” means the greatest amount of Maintenance Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 2, 3, or 4.
“Maximum Annual Special Tax” means the greatest amount of Facilities Special Tax or Maintenance Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 2, 3, or 4.
“Maximum Annual Special Tax Rate” means the maximum rate of Facilities Special Tax or Maintenance Special Tax charged per Unit or per Taxable Acre each Fiscal Year, as shown in Attachments 2, 3, and 4, as subsequently escalated by the Tax Escalation Factor. “Maximum Annual Facilities Special Tax Revenue” means the greatest amount of Facilities Special Tax revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Maximum Annual Facilities Special Tax. “Maximum Annual Maintenance Special Tax Revenue” means the greatest amount of Maintenance Special Tax revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Maximum Annual Maintenance Special Tax. “Maximum Annual CFD Special Tax Revenue” means the sum of the Maximum Annual Special Tax levied on all Taxable Parcels in the CFD in a Fiscal Year. “Medium Density Residential” means, per the Sierra Vista Specific Plan, a land use designation that accommodates both single-family detached homes and attached homes within the density range of 7.0 to 12.9 dwelling units per gross developable acre. Typical housing product types include, but shall not be limited to, standard or alley-loaded lots, courtyard lots, green court lots, auto courts, alley clusters, zero-lot lines, or z-shaped lots.

In addition, duet/half-plex homes, townhomes, or condominiums may be accommodated in Medium Density Residential areas.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-8
“Mixed Use Parcel” means a Parcel or Parcels designated for a combination of Residential Uses and Nonresidential Uses.
“Multifamily For-Rent” or “Multifamily For-Rent Parcel” means any Parcel designated or developed for more than one residential dwelling Unit per Parcel and where such units are initially offered for rent to the general public and cannot be purchased by individual homeowners. Such uses may consist of apartments or structures such as duplexes or triplexes, including land uses defined as High Density Residential. Each residential dwelling Unit within Multifamily For-Rent or Multifamily For-Rent Parcels is not expected to have its own distinct Assessor’s Parcel Number.
“Multifamily For-Sale” or “Multifamily For-Sale Parcel” means any Parcel designated or developed for more than one residential dwelling Unit within a single building or structure and that may share at least one common wall where such units are not initially offered for rent to the general public and initially may be offered for sale to individual homeowners. Such uses may consist of condominiums or buildings such as half-plexes or time-share units, including land uses defined as High Density Residential. Multifamily For- Sale Parcels are anticipated to have their own distinct Assessor’s Parcel Number as is the case in residential condominium projects. Once designated as Multifamily For-Sale or Multifamily For-Sale Parcel, the Parcel shall remain so designated unless the original structures are demolished.
“Nonresidential Use” means a Taxable Parcel zoned for land uses other than Residential Uses which may include Business Professional, Community Commercial and Mixed Use. “Original Parcel” means a Taxable Parcel identified in Attachment 3 at formation of the CFD.
“Outstanding Bonds” means the total principal amount of Bonds that have been issued and not fully repaid or legally defeased.
“Parcel” means any Assessor’s Parcel in the CFD based on the equalized tax rolls of the County as of January 1 of each Fiscal Year.
“Partial Prepayment” means the partial fulfillment of a Parcel’s Facilities Special Tax obligation, as determined by following the procedures in Section 8. “Pay-As-You-Go Costs” means that portion of costs of acquisition, construction, and improvement of Authorized Facilities not financed by Bonds that are eligible for funding from the Facilities Special Tax.
“Prepayment” means the Full Prepayment or Partial Prepayment of a Parcel’s Facilities Special Tax obligation, as determined by following the procedures in Section 8. “Proportionately” means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Developed Parcels. For Small Lot Tentative Map Parcels, Proportionately means that the ratio of the actual Special Tax levy to the

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-9
Maximum Annual Special Tax is equal for all Small Lot Tentative Map Parcels. For Large Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Large Lot Parcels. For Undeveloped Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Undeveloped Parcels. “Public Parcel” means any Parcel that is or is intended to be publicly owned, as designated in any final map, that is normally exempt from the levy of general ad valorem property taxes under California law, including, but not limited to, public streets, schools, parks, and public drainageways, landscaping, wetlands, greenbelts, and open space. “Remainder Parcel” means a portion of a unit of land that is created as a result of the recording of a Large Lot Parcel Map or Final Small Lot Subdivision Map, which results in a designated remainder as defined in Government Code Section 66424.6(a) (Remainder Parcel). Such a Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public Parcels, such as park sites. Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6. “Remaining Facilities Costs” means the amount of Anticipated Construction Proceeds less construction proceeds from previous Bond issuances and less costs of Authorized Facilities funded on a Pay-As-You-Go Basis from the levy of the Special Tax. “Remaining Facilities Cost Share” means the Remaining Facilities Costs multiplied by the Benefit Share.
“Residential Use” means a Parcel designated for residential use, such as single-family residential Units, residential condominiums, townhouses, or apartments that would be included in the definitions of Low-Density Residential, Medium Density Residential or High Density Residential.
“RMA” means this Rate and Method of Apportionment, and Manner of Collection of Special Tax, as it may be amended from time to time.
“Single-Family Parcel” means, in any Fiscal Year, all Parcels in the CFD for which a building permit was issued or may be issued for construction of a Unit that is a single- family residential, residential condominium, or townhouse Unit. “Small Lot Tentative Map” means a map that is approved by the City for the purpose of showing the design of a proposed Subdivision, including the individual buildable lots expected in the Subdivision, as well as the conditions pertaining thereto. The Small Lot Tentative Map designation for this RMA is in reference only to the areas shown on the map on which Low-Density Residential and Medium-Density Residential uses would be permitted. A Small Lot Tentative Map is not based on a detailed survey of the property in the map and is not recorded at the County Recorder’s Office to create legal lots.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-10
“Small Lot Tentative Map Parcel” means, in any Fiscal Year, all Parcels included in a Small Lot Tentative Map that was approved before May 1 of the prior Fiscal Year that are planned for Low-Density Residential and Medium-Density Residential and which have not yet become a Developed Parcel.
“Special Tax(es)” mean(s) any tax levy under the Act in the CFD. “Subdivision” or “Subdivided” means a division of a Parcel into two or more Parcels through Parcel reconfiguration, lot-line adjustments, or the Subdivision Map Act process.

A Subdivision also may include the merging of two or more Parcels to create new Parcels. “Successor Parcel” means a Parcel created by the Subdivision of an Original Parcel or a Successor Parcel.
“Tax Category” means the categories of taxable land uses shown in Attachments 2, 3, and

4. “Tax Collection Schedule” means the document prepared by the Administrator for the County Auditor-Controller to use in levying and collecting the Special Taxes each Fiscal Year.
“Tax Escalation Factor” means a factor of 2 percent by which the Maximum Annual Facilities Special Tax, Maximum Annual Maintenance Special Tax and related Maximum Annual Special Tax Rates shall be increased annually until the Transition Event. In the first Fiscal Year following the Transition Event, the Maximum Annual Maintenance Special Tax may be increased up to 2 percent annually at the City’s discretion. The Administrator should refer to Section 4.a for application of the Tax Escalation Factor. “Taxable Acreage” means that area of a Parcel determined by the Administrator to become a Taxable Parcel or Parcels upon further Subdivision. An example might be that a Large Lot Parcel Map creates a Remainder Parcel that, according to Attachment 3, contains both taxable uses and tax-exempt uses.
“Taxable Parcel” means any Parcel that is not a Tax-Exempt Parcel. “Taxable Public Parcel” means a previously Taxable Parcel acquired by the City, school districts, special districts, or state or federal government. “Taxable Welfare Exemption Parcel” means in any Fiscal Year after the First Bond Sale, any Parcel of Welfare Exemption Parcel that satisfies all three of the following conditions: (i) the Parcel had not been Welfare Exemption Parcel on the date of issuance of the First Bond Sale; (ii) based on reference to Attachments 2 and 3, the Parcel was not anticipated to be Welfare Exemption Parcel based on the Expected Land Uses, as determined by the Administrator; and (iii) if the Parcel were to be exempt from the Facilities Special Tax because it has become Welfare Exemption Parcel, the Maximum Annual Facilities Special Tax Revenues would be reduced to a point at which a 110 percent annual Debt Service coverage could not be maintained for all Fiscal Years.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-11
“Tax-Exempt Parcel” means a Parcel not subject to the Annual Special Tax. Tax-Exempt Parcels include (a) Public Parcels, and (b) Parcels owned by the City, school districts, special districts, or the state or federal government. A Taxable Parcel that is acquired by a public agency shall remain a Taxable Parcel as per the provisions of Section 4.f.

Certain privately-owned Parcels also may be exempt from the levy of Annual Special Taxes, including common areas owned by homeowner’s associations or property owner associations, wetlands, detention basins, water quality ponds, and open space, as determined by the Administrator.
“Transition Event” means for the CFD, the earlier of (a) after the Initial Bonding period, the Fiscal Year in which the Administrator determines the Development Impact Fee Deferral (including Debt Service on Bonds issued to fund the Development Impact Fee Deferral), and any eligible Pay-As-You-Go Costs have been repaid in full to the City and City determines funding is no longer needed for Annual Facilities Costs, or (b) Fiscal Year 2090-91. “Transition Year” means the first Fiscal Year following the Fiscal Year in which the Transition Event occurred.
“Trustee” means a national banking association organized and existing under the laws of the United States acting as a trustee or fiscal agent for Bonds. “Undeveloped Parcel” means a Taxable Parcel that is not a Developed Parcel, Small Lot Tentative Map Parcel, or a Large Lot Parcel.
“Unit” means, for a Single-Family Parcel, the individual residential unit on such Parcel, or for a Multifamily For-Rent Parcel or Multifamily For-Sale Parcel, an individual residential unit in a multifamily building.
“Welfare Exemption Parcel” means, in any Fiscal Year, any Parcels in the CFD that have received a welfare exemption under subdivision (g) of Section 214 of the Revenue and Taxation Code and for which such welfare exemption is still in place.

3. Duration of the Special Tax
The Facilities Special Tax will be levied and collected until the earlier of (i) the Transition Year or (ii) Fiscal Year 2090-91. The Maintenance Special Tax will be levied and collected beginning in the Transition Year. The Maintenance Special Tax will thereafter be collected in perpetuity.

4. Administrative Tasks for the Facilities Special Tax
The provisions of Section 4 shall apply to tasks required by the Administrator are set forth below:
a. Annual Special Tax Escalation. Until the first Fiscal Year following the Transition Event, the Administrator shall increase the Maximum Annual Facilities Special Tax,

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-12
the Maximum Annual Maintenance Special Tax and Maximum Annual Special Tax Rates by the Tax Escalation Factor in all Fiscal Years following the Base Year. In the Transition Year and after, the City, in its sole discretion, may determine whether to apply the Tax Escalation Factor to the Maximum Annual Maintenance Special Tax in any Fiscal Year.
b. Assignment of the Maximum Annual Facilities Special Tax to Original Parcels.

Attachment 3 identifies the Assigned Maximum Annual Facilities Special Tax for each Original Parcel included at CFD formation, which is determined for each Large Lot Parcel based on the Expected Land Uses in each Large Lot Parcel at CFD Formation. The Assigned Maximum Annual Facilities Special Tax shall continue to apply to the geographic area to which it was assigned. If, before further Subdivision, the Administrator determines there are multiple Assessor’s Parcels in a Large Lot Parcel, the Administrator shall assign the Maximum Annual Facilities Special Tax to each Assessor’s Parcel on a pro rata basis to all Assessor’s Parcels in that Large Lot Parcel based on the percentage share of Taxable Acreage identified for each Assessor’s Parcel. Similarly, if the Administrator determines there are multiple Large Lot Parcels in an Assessor’s Parcel, the Maximum Annual Facilities Special Tax shall equal the sum of the Assigned Maximum Annual Facilities Special Tax for all Large Lot Parcels in that Assessor’s Parcel.
c. Assignment of the Maximum Annual Facilities Special Tax to Successor Parcels. As Original Parcels and Successor Parcels are Subdivided through creation of Final Small Lot Subdivision Maps, lot line adjustments or other Parcel amendments through the Subdivision Map Act process, the Administrator shall use the following steps to assign the Maximum Annual Facilities Special Tax to new Successor Parcels. As a result of each assignment of the Maximum Annual Facilities Special Tax upon Subdivision of an Original Parcel or Successor Parcel, the sum of the Maximum Annual Facilities Special Taxes assigned to the newly created Taxable Parcels shall never be less, but may be greater, than the Assigned Maximum Annual Facilities Special Tax for that Original Parcel or Successor Parcel.

1. If an Original Parcel or Successor Parcel is Fully Subdivided into Single- Family Parcels with No Remainder Parcel(s). There shall be no net loss of Maximum CFD Special Tax Revenue because of the assignment of the Maximum Annual Facilities Special Tax to Single-Family Parcels. The Administrator shall use the following procedures to assign the Maximum Annual Facilities Special Tax to Single-Family Parcels. All references to Maximum Annual Facilities Special Taxes in the attachments are subject to application by the Tax Escalation Factor by the Administrator:
i. Multiply the Maximum Annual Facilities Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Facilities Special Taxes for all Single-Family Parcels created by the Subdivision.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-13
ii. If the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.1.i above is equal to or greater than the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided, assign the Maximum Annual Facilities Special Tax per Unit by Tax Category as calculated in Step 4.c.1.i above to each Single-Family Parcel created by the Subdivision.
iii. If the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c1.i above is less than the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided, unless 100 percent of the Units are designated Affordable Units, (i) assign the Maximum Annual Facilities Special Tax for Affordable Units shown in Attachment 2 to each Affordable Unit (if any) and, (ii) Proportionately increase the Maximum Annual Facilities Special Tax per Unit for all Units that are not Affordable Units until the sum of resulting Maximum Annual Facilities Special Taxes from all Units (including Affordable Units) equals the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided. Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.
iv. If the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.1.i above is less than the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided and if 100 percent of the Single-Family Parcels created by Subdivision are designated as Affordable Units, increase Proportionately the Maximum Annual Facilities Special Tax per Unit for each Affordable Unit until the sum of Maximum Annual Facilities Special Taxes from all Affordable Units on the new Single-Family Parcels created by the Subdivision equal the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided. Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

2. If Original or Successor Parcel Is Subdivided into Single-Family Parcels and One or More Remainder Parcels. When an Original or Successor Parcel is Subdivided into Single-Family Parcels and one or more Large Lot Parcels (or Remainder Parcels), the Assigned Maximum Annual Facilities Special Tax is apportioned to the Single-Family Parcels and Large Lot Parcels created by the Subdivision in the following manner:
i. Apportion the Assigned Maximum Annual Facilities Special Tax to the area(s) that is/are being Subdivided into Single-Family Parcels and to the area(s) that will be Remainder Parcel(s) on a pro rata basis, based on the percentage share of Taxable Acreage represented by

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-14
each such area as compared to the total area of the Original or Successor Parcel.
ii. For each area Subdivided into Single-Family Parcels, multiply the Maximum Annual Facilities Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Facilities Special Taxes for all Single-Family Parcels created by the Subdivision.
iii. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.2.ii above is equal to or greater than the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, assign the Maximum Annual Facilities Special Tax per Unit by Tax Category as calculated in Step 4.c.2.ii above to each Single-Family Parcel created by the Subdivision.
iv. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.2.ii above is less than the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, unless 100 percent of the Units are designated Affordable Units, (i) assign the Maximum Annual Facilities Special Tax for Affordable Units shown in Attachment 2 to each Affordable Unit (if any) and, (ii) Proportionately increase the Maximum Annual Facilities Special Tax per Unit for all Units that are not Affordable Units until the sum of resulting Maximum Annual Facilities Special Taxes from all Units (including Affordable Units) equals the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels.

Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision. v. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.2.ii above is less than the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels and if 100 percent of the Single-Family Parcels created by Subdivision are designated as Affordable Units, increase Proportionately the Maximum Annual Facilities Special Tax per Unit for each Affordable Unit until the sum of Maximum Annual Facilities Special Taxes from all Affordable Units on the new Single-Family Parcels created by the Subdivision equal the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-15
into Single-Family Parcels. Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.
vi. For the Remainder Parcel or Parcels, identify the Maximum Annual Facilities Special Tax for the entire Original or Successor Parcel that has been Subdivided. Sum the Maximum Annual Facilities Special Tax for all Single-Family Parcels created by the Subdivision, including Single-Family Parcels with Affordable Units. Subtract the sum of the Maximum Annual Facilities Special Tax for all Single-Family Parcels from the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel being subdivided and compare it to the Maximum Annual Facilities Special Tax assigned to the Remainder Parcel or Parcels in Step 4.c.2.i. Assign to each Remainder Parcel, the lesser of the calculations in this step or in Step 4.c.2.i, but in no event less than the difference between the previously Assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel being Subdivided and the total of the Maximum Annual Facilities Special Tax for all Single-Family Parcels created by such Subdivision.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6.

3. If an Original or Successor Parcel is Subdivided creating multiple land uses and Tax Categories or for any rezones of land uses on Original or Successor Parcels:
i. Identify the Assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel that is being Subdivided or rezoned.
ii. For each Taxable Parcel subject to rezone or created by Subdivision multiply the Maximum Annual Facilities Special Tax per Unit or per Acre by the number of Units or by the number of Acres by the appropriate Tax Category. For each Taxable Parcel created by Subdivision that includes Affordable Units, multiply the number of Affordable Units by the Tax per Unit for such Affordable Units. iii. Sum the Maximum Annual Facilities Special Tax for each Taxable Parcel and compare it to the Assigned Maximum Annual Facilities Special Tax of the Original or Successor Parcel that is subject to rezone or is being Subdivided. If the sum of Maximum Annual Facilities Special Tax for each Taxable Parcel is greater than the Assigned Maximum Annual Facilities Special Tax for the Original Parcel, the Administrator shall apply the Maximum Annual Facilities Special Tax calculated above for each Taxable Parcel.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-16
iv. If the Assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel subject to rezone or that is being subdivided is greater than the sum of Maximum Annual Facilities Special Tax for each Successor Parcel being created, increase Proportionately the Maximum Annual Facilities Special Tax per Unit or per Acre for all Tax Categories on each Taxable Parcel such that the sum of Maximum Annual Facilities Special Tax for all Taxable Parcels equals the Assigned Maximum Annual Facilities Special Tax for the Original Parcel.

4. If Multifamily Residential Units are Constructed on an Original or Successor Parcel: If a Building Permit for Multifamily Residential—For Rent uses is issued for an Original or Successor Parcel, identify the Maximum Annual Facilities Special Tax for the Taxable Parcel in Attachment 3. Assign this amount as the Maximum Annual Facilities Special Tax for the Parcel.

If a Building Permit for Multifamily Residential—For Sale uses is issued for an Original or Successor Parcel, use the following procedure to assign the Maximum Annual Facilities Special Tax to Successor Parcels. i. Multiply the Maximum Annual Facilities Special Tax per Unit for High Density Residential Units from Attachment 2 by the number of High Density Residential Units (excluding Affordable Units) created by the Building Permit. Sum the Maximum Annual Facilities Special Taxes for all High Density Residential Units created by the Building Permit.
ii. Multiply the Maximum Annual Facilities Special Tax per Unit for High Density Residential Affordable Units from Attachment 2 by the number of High Density Residential Affordable Units created by the Building Permit. Sum the Maximum Annual Facilities Special Taxes for all High Density Residential Affordable Units created by the Building Permit.
iii. Sum the results from Step 4.c.4.i and Step 4.c.4.ii.and compare the results from Step 4.c.4.i. to the assigned Maximum Annual Facilities Special Tax of the Original or Successor Parcel with the issued Building Permit. If the sum of Maximum Annual Facilities Special Tax for each Taxable Parcel is greater than the assigned Maximum Annual Facilities Special Tax for the Original Parcel, the Administrator shall apply the Maximum Annual Facilities Special Tax calculated above for each Taxable Parcel.
iv. If the assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel subject to the Building Permit is greater than the sum of Maximum Annual Facilities Special Tax for each Successor Parcel being created, increase Proportionately the Maximum Annual Facilities Special Tax per Unit for all Tax Categories on each Taxable Parcel such that the sum of Maximum

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-17
Annual Facilities Special Tax for all Taxable Parcels equals the assigned Maximum Annual Facilities Special Tax for the Original Parcel.
d. Affordable Units that Become Market-Rate Units. If, in any Fiscal Year, the City Manager, or his or her designee, determines that a Unit that previously had been designated as an Affordable Unit no longer qualifies as such, the Affordable Housing Director shall update the Affordable Unit listing by denoting the change in status of the Unit, together with the effective date thereof. For all Affordable Units that are converted to Market-Rate Units, such Units shall be assigned the Maximum Annual Facilities Special Tax per Unit based on their Tax Category as shown in Attachment 2, as adjusted by the Tax Escalation Factor so long as the Special Tax does not decrease on such a Unit.
e. Taxable Welfare Exemption Parcels. If a Developed Parcel becomes a Taxable Welfare Exemption Parcel, the previously assigned Maximum Annual Facilities Special Tax will remain as the Maximum Annual Facilities Special Tax for the Taxable Welfare Exemption Parcel.
f. Transfer of the Assigned Maximum Annual Facilities Special Tax from One Large Lot Parcel to Another. The Maximum Annual Facilities Special Taxes shown in Attachment 3 were determined based on the Expected Land Uses for each Large Lot Parcel shown in Attachment 2. If the number of planned residential Units or Nonresidential Acreage is transferred from one Large Lot Parcel to another before recording a Final Small Lot Subdivision Map in any portion of the Large Lot Parcel, the City may, in its sole discretion, allow for a transfer of the Maximum Annual Facilities Special Tax from one Large Lot Parcel to another. Such a transfer shall be allowed only if (1) all adjustments are agreed to in writing by the affected property owners and the CFO, and (2) there is no reduction in the Maximum Annual CFD Special Tax Revenues because of the transfer. Should a transfer result in an amendment to Attachments 2, 3, or 4 of the Notice of Special Tax Lien, the requesting property owner shall bear the costs to effect the transfer in the CFD records and prepare the required amendments to the Notice of Special Tax Lien and Attachments 2, 3, or 4. Before the transfer, the City may require a deposit from the requesting property owner for such costs.
g. Reduction of the Maximum Annual Facilities Special Tax Prior to First Bond Sale. At the request of the developer/builders, the Maximum Annual Special Taxes set forth in Attachments 2, 3 and 4 may be reduced for a given Tax Category, once, prior to the First Bond Sale. The reduction in this paragraph (g) may occur in a single Tax Category or multiple Tax Categories, and there shall be no requirement that the reduction in one Tax Category be proportionate to the reduction in another Tax Category. Such reduction shall be made without a vote of the qualified electors within the CFD following discussion with the developers/builders and the City. Any such reduction shall occur at least 30 days prior to the First Bond Sale. The Special Tax reductions permitted pursuant to this paragraph shall be reflected in an Amended Notice of Special Tax Lien, which the Administrator shall cause to be recorded.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-18
h. Conversion of a Tax-Exempt Parcel to a Taxable Parcel. If a Tax-Exempt Parcel is not needed for public use and is converted to a taxable use or transferred to a private owner, it shall become subject to the Facilities Special Tax. The Maximum Annual Facilities Special Tax for the new Taxable Parcel will be determined using the provisions of Sections 4 and 5 of the RMA.
i. Taxable Parcels Acquired by a Public Agency. A Taxable Parcel that is acquired by a public agency after the CFD is formed will remain subject to the applicable Special Tax unless the Special Tax obligation is satisfied pursuant to Section 53317.5 of the Government Code. If the Special Tax obligation is not prepaid pursuant to Section 53317.5 of the Government Code, the Parcel becomes classified as a Taxable Public Parcel and will remain subject to the assigned Maximum Annual Facilities Special Tax.

An exception to this may be made if a Public Parcel, such as a park site, is relocated to a Taxable Parcel, in which case the previously Tax-Exempt Parcel of comparable acreage becomes a Taxable Parcel and the Maximum Annual Facilities Special Tax from the previously Taxable Parcel is transferred to the new Taxable Parcel. This trading of a Parcel from a Taxable Parcel to a Public Parcel will be permitted to the extent there is no net loss in Maximum Annual CFD Special Tax Revenue, and the transfer is agreed to by the owners of the Parcels involved in the transfer and the CFO.

5. Administrative Tasks for the Maintenance Special Tax This section discusses the administrative tasks for the Maintenance Special Tax, which shall be applicable after the Transition Event.

The provisions of Section 5 shall apply to each Parcel. For each Parcel, tasks required of the Administrator are set forth below:
a. Assignment of the Maximum Annual Maintenance Special Tax to Developed Parcels. In the Fiscal Year following the Transition Event, the Administrator shall assign the Maximum Annual Maintenance Special Tax to all Developed Parcels using the Maximum Annual Special Tax Rates for the Maintenance Special Tax by Tax Category shown in Attachment 4, as adjusted by the Tax Escalation Factor. b. Assignment of the Maximum Annual Maintenance Special Tax to Successor Parcels.

After the Transition Event, if Original Parcels and Successor Parcels are Subdivided through creation of Final Small Lot Subdivision Maps, lot line adjustments or other Parcel amendments through the Subdivision Map Act process, the Administrator shall use the steps in Section 4.c to assign the Maximum Annual Maintenance Special Tax to new Successor Parcels. When applying Section 4.c after the Transition Event, the Administrator shall substitute Maintenance Special Tax for Facilities Special Tax and shall substitute Maximum Annual Maintenance Special Tax for Maximum Annual Facilities Special Tax.
c. Affordable Units that Become Market-Rate Units. If, in any Fiscal Year, the City Manager, or his or her designee, determines that a Unit that previously had been

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-19
designated as an Affordable Unit no longer qualifies as such, the Affordable Housing Director shall update the Affordable Unit listing by denoting the change in status of the Unit, together with the effective date thereof. For all Affordable Units that are converted to Market-Rate Units, such Units shall be assigned the Maximum Annual Maintenance Special Tax per Unit based on their Tax Category as shown in Attachment 4, as adjusted by the Tax Escalation Factor. d. Taxable Welfare Exemption Parcels. If a Developed Parcel becomes a Taxable Welfare Exemption Parcel, the previously assigned Maximum Annual Maintenance Special Tax will remain as the Maximum Annual Maintenance Special Tax for the Taxable Welfare Exemption Parcel.
e. Conversion of a Tax-Exempt Parcel to a Taxable Parcel. If a Tax-Exempt Parcel is not needed for public use and is converted to a taxable use or transferred to a private owner, it shall become subject to the Maintenance Special Tax. The Maximum Annual Maintenance Special Tax for the newly Taxable Parcel will be determined using the provisions of Sections 5 and 6 of the RMA. f. Taxable Parcels Acquired by a Public Agency. A Taxable Parcel that is acquired by a public agency after the CFD is formed will remain subject to the applicable Special Tax unless the Special Tax obligation is satisfied pursuant to Section 53317.5 of the Government Code. If the Special Tax obligation is not prepaid pursuant to Section 53317.5 of the Government Code, the Parcel becomes classified as a Taxable Public Parcel and will remain subject to the assigned Maximum Annual Maintenance Special Tax.

This trading of a Parcel from a Taxable Parcel to a Public Parcel will be permitted to the extent there is no net loss in Maximum Annual CFD Special Tax Revenue and the transfer is agreed to by the owners of the Parcels involved in the transfer and the CFO.

6. Assignment of the Maximum Annual Special Tax
The Administrator shall assign the Maximum Annual Special Tax using the procedures identified below:
a. Classification of Parcels. For purposes of the next Fiscal Year tax levy, by June 30 of each Fiscal Year, using the Definitions in Section 2, the Parcel records of the Assessor’s secured tax roll as of January 1, and other City development approval records, the Administrator shall cause:

1. Each Parcel to be classified as a Taxable Parcel or Tax-Exempt Parcel.

2. Each Parcel to be classified as a Developed Parcel, a Final Use Small Lot Parcel, a Small Lot Tentative Map Parcel, a Large Lot Parcel (including

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-20
Remainder Parcels), an Undeveloped Parcel, a Taxable Welfare Exemption Parcel, or a Taxable Public Parcel.
b. Assignment of the Maximum Annual Facilities Special Tax to Taxable Parcels. The Maximum Annual Facilities Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Section 4.
c. Assignment of the Maximum Annual Maintenance Special Tax to Taxable Parcels. In the Fiscal Year following the Transition Event, the Maximum Annual Maintenance Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Sections 4 and

5. 7. Calculating Annual Special Taxes
This section discusses the levy of the Facilities Special Tax and the Maintenance Special Tax. Collectively, these Special Taxes are included in the discussion of the assignment of the Maximum Annual Special Taxes. For the period following formation of the CFD until the Fiscal Year in which the Transition Event occurs, the Maximum Annual Special Tax shall refer to the Facilities Special Tax. Beginning with the Transition Year, the Maximum Annual Special Tax shall refer to the Maintenance Special Tax.

The Administrator will compute the Annual Facilities Costs or Annual Maintenance Costs and determine the annual Special Tax levy for each Taxable Parcel based on the assignment of the Special Tax in Sections 4, 5, and 6. The Administrator then will determine the tax levy for each Taxable Parcel using the following process.

Facilities Special Tax Levy
a. Compute the Annual Facilities Costs using the definition of Annual Facilities Costs in Section 2.
b. For all Taxable Parcels, calculate the Facilities Special Tax levy for each using the following steps:

Step 7.b.1. The Facilities Special Tax shall be levied proportionately on all Developed Parcels up to the amount of Annual Facilities Cost or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Developed Parcels, whichever is less, prior to applying any Capitalized Interest that is available in the accounts for the CFD.

Step 7.b.2. If additional revenue is needed after Step 7.b.1. and after applying Capitalized Interest to the Annual Facilities Cost, the Facilities Special Tax shall be levied proportionately on each Final Use Small Lot Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amount computed in Step 7.b.1., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Final Use Small Lot Parcels. As necessary,

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-21
the Facilities Special Tax shall be levied on Final Use Small Lot Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You- Go Costs.

Step 7.b.3. If additional revenue is needed after Step 7.b.3. and after applying Capitalized Interest to the Annual Facilities Cost, the Facilities Special Tax shall be levied proportionately on each Small Lot Tentative Map Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amount computed in Step 7.b.3., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Small Lot Tentative Map Parcels.

As necessary, the Facilities Special Tax shall be levied on Small Lot Tentative Map Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.4. If additional revenue is needed after Step 7.b.3., the Facilities Special Tax shall be levied proportionately on each Large Lot Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amount computed through Step 7.b.3., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Large Lot Parcels. As necessary, the Facilities Special Tax shall be levied on Large Lot Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.5. If additional revenue is needed after Step 7.b.4., the Facilities Special Tax shall be levied on each Undeveloped Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amounts computed through Step 7.b.4., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Undeveloped Parcels. As necessary, the Facilities Special Tax shall be levied on Undeveloped Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.6. If additional revenue is needed after Step 7.b.5., the Facilities Special Tax shall be levied on each Taxable Welfare Exemption Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amounts computed through Step 7.b.5., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Taxable Welfare Exemption Parcels. As necessary, the Facilities Special Tax shall be levied on Taxable Welfare Exemption Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.7. If additional revenue is needed after Step 7.b.6., the Facilities Special Tax shall be levied on each Taxable Public Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-22
amounts computed through Step 7.b.6., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Taxable Public Parcels. As necessary, the Facilities Special Tax shall be levied on Taxable Public Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Maintenance Special Tax Levy
a. Beginning in the Transition Year, compute the Annual Maintenance Cost using the definition of Annual Maintenance Costs in Section 2.
b. For all Taxable Parcels, calculate the Maintenance Special Tax levy for each using the following steps:

Step 7.d.1. The Maintenance Special Tax shall be levied proportionately on all Developed Parcels up to the amount of Annual Maintenance Cost or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Developed Parcels, whichever is less.

Step 7.d.2. If additional revenue is needed after Step 7.d.1., the Maintenance Special Tax shall be levied proportionately on each Final Use Small Lot Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amount computed in Step 7.d.1., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Final Use Small Lot Parcels.

Step 7.d.3. If additional revenue is needed after Step 7.d.3., the Maintenance Special Tax shall be levied proportionately on each Small Lot Tentative Map Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amount computed in Step 7.d.3., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Small Lot Tentative Map Parcels.

Step 7.d.4. If additional revenue is needed after Step 7.d.3., the Maintenance Special Tax shall be levied proportionately on each Large Lot Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amount computed through Step 7.d.3., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Large Lot Parcels.

Step 7.d.5. If additional revenue is needed after Step 7.d.4., the Maintenance Special Tax shall be levied on each Undeveloped Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amounts computed through Step 7.d.4., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Undeveloped Parcels.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-23
Step 7.d.6. If additional revenue is needed after Step 7.d.5., the Maintenance Special Tax shall be levied on each Taxable Welfare Exemption Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amounts computed through Step 7.d.5., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Taxable Welfare Exemption Parcels.

Step 7.d.7. If additional revenue is needed after Step 7.d.6., the Maintenance Special Tax shall be levied on each Taxable Public Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amounts computed through Step 7.d.6., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Taxable Public Parcels. c. Levy on each Taxable Parcel the amount calculated above. d. Prepare the Tax Collection Schedule and, unless an alternative method of collection has been selected pursuant to Section 10, send it to the County Auditor requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will be sent no later than the date required by the County Auditor for such inclusion.

The Administrator will make every effort to calculate the Special Tax correctly for each Parcel. It will be the burden of the taxpayer to identify any errors in determining which Parcels are subject to the tax and their Special Tax assignments.

8. Prepayment of the Facilities Special Tax Obligation
A property owner may at any time prepay either 25 percent or 50 percent of the Full Prepayment, except that the City may allow a partial prepayment of any percentage up to 50 percent of the Full Prepayment to be made as a “buy down” of the rate for purposes of marketing the property by a builder or developer of land to be sold for Residential Use.

In the event such a builder or developer has prepaid a portion of the Facilities Special Tax, the allowable 25 percent or 50 percent partial prepayment of the Facilities Special Tax that can be made by a subsequent owner shall be reduced by the amount so prepaid by the builder or developer. Full Prepayment is permitted only for Nonresidential Use Parcels; Full Prepayment is not allowable for Residential Use Parcels.

Prepayments must be made in sufficient time to, in the City’s opinion, have the Prepayment reflected in the following Fiscal Year’s Special Tax levy.

Prepayment is permitted only under the following additional conditions:
 The landowner prepaying the Facilities Special Tax on a Parcel has paid any delinquent Facilities Special Tax and penalties on that Parcel at or before or at the time of Prepayment.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-24
 Following Prepayment, amounts in any debt service reserve fund are equal to or greater than the reserve fund requirement.
 The City determines that the Prepayment will not jeopardize its ability to make timely payments of Debt Service and maintain a 110 percent annual Debt Service coverage based on Maximum Annual Special Tax Revenues in all years in which issued Bonds will be outstanding.
 The portion of the Prepayment for the Development Impact Fee Deferral shall only be used to pay for the Development Impact Fee Deferral whether it was or is to be funded through annual special tax payments or through bonded indebtedness.

When permitted, the Administrator shall calculate Prepayments using the following steps:
a. The Full Prepayment amount shall be established by following the steps below:

Step 8.a.1: Determine the percentage of the Maximum Facilities Special Tax for the Taxable Parcel for which the Facilities Special Tax is to be prepaid using the provisions of Sections 4, 5, and 6. If the Parcel is not designated as a Developed Parcel, determine the applicable Facilities Special Tax for the Parcel assuming it is a Developed Parcel.

Step 8.a.2: Increase the Maximum Facilities Special Tax by 2 percent per annum for the longer of (i) 30 years from the year in which the Parcel was first subject to the Facilities Special Tax as a Developed Parcel, or (ii) the end of the then-remaining Initial Bonding Period.

Step 8.a.3: Using a discounted rate equal to the most current yield for the 30 Year Treasury Constant Maturity, calculate the net present value of the revenue stream determined in Step 8.a.2. If this yield is no longer available, the Administrator will select a yield rate from the most comparable type of security.

Step 8.a.4: Calculate this Parcel’s Maximum Annual Facilities Special Tax as a percentage of the Maximum Annual Facilities Special Tax Revenue, assuming all Taxable Parcels are Developed Parcels to determine the Benefit Share for the prepaying Parcel. Multiply the Benefit Share by the Outstanding Bonds to determine the Bond Share for the prepaying Parcel. Multiply the Benefit Share by the Remaining Facilities Costs, as increased by ENR-CCI from the Base Year, to determine the Remaining Facilities Cost Share for the prepaying Parcel. Add the Bond Share to Remaining Facilities Cost Share for the prepaying Parcel.

Step 8.a.5: Use the greater of the amounts determined in Step 8.a.3 or Step 8.a.4 for the following calculations.

Step 8.a.6: Add to the amount from Step 8.a.5 interest on the Bonds being redeemed to the next redemption date.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-25
Step 8.a.7: Add to the amount calculated in Step 8.a.6 a redemption premium on the Bonds being redeemed (if any) as identified in the Bond Indenture(s).

Step 8.a.8: Add to the amount calculated in Step 8.a.7 the Development Impact Fee Deferral amount applicable to the Parcel, as adjusted for inflation using ENR-CCI. If Bonds have been issued to finance the Development Impact Fee Deferral, follow Steps 8.a.2 and 8.a.3, using for Step 8.a.2 the longer of (i) 30 years from the year in which the Parcel was first subject to the Facilities Special Tax during the Deferral Bonding Period, or (ii) the end of the then-remaining Deferral Bonding Period.

Step 8.a.9: Add the administrative cost of processing the Prepayment to the amount calculated in Step 8.a.8.

Step 8.a.10: The amount in Step 8.a.9 is the amount of the Full Prepayment of the Maximum Annual Special Tax for the Taxable Parcel.
b. Partial Prepayments will be calculated as described below:

The amount of any Partial Prepayment is limited to a maximum of 50 percent of the Full Prepayment amount determined in Step 8.a.10. When a Partial Prepayment is made, the full amount of Administrative fees and expenses determined in Step 8.a.7 shall be included in the Partial Prepayment calculation. The Facilities Special Tax that can be levied on a Parcel after a Partial Prepayment is made is equal to the Maximum Facilities Special Tax multiplied by one minus the percentage that has been prepaid.

9. Interpretation, Application, and Appeal of Special Tax Formula and Procedures
Any taxpayer who feels the amount of the Special Tax assigned to a Parcel is in error may file a notice with the CFO appealing the levy of the Special Tax. The CFO then will promptly review the appeal and, if necessary, will meet with the applicant. If the CFO verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted.

Interpretations may be made by the City, without Resolution or Ordinance of the Council, for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the classification of properties, or any definition applicable to the CFD.

Without Council approval, the CFO may make minor, non-substantive administrative and technical changes to the provisions of this RMA that do not materially affect the rate, method of apportionment, or manner of collection of the Special Tax for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A June 18, 2026
Page A-26
The City, upon request of an owner of land in the CFD that is not a Developed Parcel, also may amend this RMA in any manner acceptable to the City, without Resolution or Ordinance of the Council, upon the affirmative vote of such owner and without the vote of owners of any other land in the CFD, provided such amendment is only applicable to such owner’s land and does not reduce the total Maximum Annual CFD Special Tax Revenue.

10. Manner of Collection
The Special Tax will be collected in the same manner and at the same time as ad valorem property taxes, provided, however, the Administrator or its designee may directly bill the Special Tax and may collect the Special Tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the City’s financial obligations.

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Attachment 1

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Attachment 2
Villages West CFD No. 1 (Public Facilities)
CFD Special Tax Analysis
Maximum Annual Facilities Special Taxes by Tax Category - Base Year 2026-27 [1] Before After
Transition Transition
Event Event
Expected Land Uses (Tax Category) [1]
Residential Uses per Unit per Unit
Low Density Residential (LDR) [2] $3,500 $0
Medium Density Residential (MDR) $2,500 $0
High Density Residential (HDR)
High Density Residential (HDR) For-Sale [3] $0 $0
High Density Residential (HDR) For-Rent [3] $0 $0
Affordable Medium Density Residential $1,250 $0
Affordable High Density Residential [4] $0 $0
Very Low Affordable High Density Residential [2]$0 $0
Nonresidential Uses [4] per Taxable Acre per Taxable Acre Mixed Use (MU) [4] $0 $0
Business Professional (BP) [4] $0 $0
Community Commercial (CC) [4] $0 $0
Undeveloped Property $18,469 $0
Source: Economic & Planning Systems
[1] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA.
[2] There are no LDR parcels included this original CFD formation. Maximum Facilities Special Taxes will be established for LDR uses with each new CFD annexation or Improvement Area annexation. [3] If a LDR or MDR is rezoned to a use with an identified Special Tax $0 in this attachment, the Special Tax would be assigned using the provisions of Section 4 of this RMA. [4] If a Low Density Residential, Medium Density Residential or Affordable Medium Density Residential Parcel with a Special Tax is rezoned to a use with an identified Special Tax of $0 in this attachment, the Special Tax would be assigned to the Parcel using the provisions of Section 4 of this RMA.

Facilities Special Tax per Unit/Taxable Acre

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DRAFT
Attachment 3
Villages West CFD No. 1 (Public Facilities)
CFD Special Tax Analysis
Maximum Annual Facilities Special Taxes by Tax Category - Base Year 2026-27 [1] Assigned Assigned Assigned
Planned Maximum AnnualMaximum AnnualMaximum Annual
Large Lot Tax PlannedUnits perFacilities Special Facilities Special Facilities Special Number [1]Original Parcel(s)Category Acres Units Acre Tax per Unit Tax per Taxable AcreTax per Village [2][3] [2][3] [2][3]
JM-1 498-010-026-000 MDR 17.00 134 7.88 $2,500 $0 $335,000 FD-7 498-020-043-000 MDR 8.99 58 6.45 $2,500 $0 $145,000 CFD Totals 25.99 192 7.39 $480,000
Source: Economic & Planning Systems
[1] Indicates the village identifier assigned by the City in the Sierra Vista Specific Plan. [2] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA. [3] If amended to include Annexation Parcels, the Maximum Annual Facilities Special Tax for Annexation Parcels would also be subject to the Tax Escalation Factor.

Z:\Shared\Projects\SAC\262000\262046 Roseville Villages West CFD No 1 Formation Tech Support\Models\[262046 Model.xlsx]Attachment 3 Prepared by EPS 6/18/2026 Z:\Shared\Projects\SAC\262000\262046 Roseville Villages West CFD No 1 Formation Tech Support\Models\262046 Model

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DRAFT
Attachment 4
Villages West CFD No. 1 (Public Facilities)
CFD Special Tax Analysis
Maximum Annual Maintenance Special Taxes by Category - Base Year 2026-27 [1] Before After
Transition Transition
Event Event
Expected Land Uses (Tax Category) [1]
Residential Uses
Low Density Residential (LDR) [2] $0 $1,750
Medium Density Residential (MDR) $0 $1,250
High Density Residential (HDR)
High Density Residential (HDR) For-Sale [3] $0 $0
High Density Residential (HDR) For-Rent [3] $0 $0
Affordable Medium Density Residential $0 $625
Affordable High Density Residential [4] $0 $0
Very Low Affordable High Density Residential [4] $0 $0
Nonresidential Uses [4] per Taxable Acre
Mixed Use (MU) [4] $0 $0
Business Professional (BP) [4] $0 $0
Community Commercial (CC) [4] $0 $0
Undeveloped Property $0 $0
Source: Economic & Planning Systems
[1] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA.
[2] There are no LDR parcels included this original CFD formation. Maximum Facilities Special Taxes will be established for LDR uses with each new CFD annexation or Improvement Area annexation. [3] If a LDR, MDR, Affordable Medium Density Residential is rezoned to a use with an identified Special Tax $0 in this attachment, the Special Tax would be assigned using the provisions of Section 4 of this RMA. [4] If a Low Density Residential, Medium Density Residential or Affordable Medium Density Residential Parcel with a Special Tax is rezoned to a use with an identified Special Tax of $0 in this attachment, the Special Tax would be assigned to the Parcel using the provisions of Section 4 of this RMA.

Maintenance Special Tax per Unit/Taxable Acre
Prepared by EPS 6/18/2026 Z:\Shared\Projects\SAC\262000\262046 Roseville Villages West CFD No 1 Formation Tech Support\Models\262046 Model

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Map 1

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B-1

EXHIBIT B

City of Roseville
Villages West Specific Plan
Community Facilities District No. 1
(Public Facilities)
Placer County, California

LIST OF AUTHORIZED FACILITIES AND SERVICES

LIST OF AUTHORIZED FACILITIES
Transportation Improvements

Public roadway improvements designed to meet the needs of the project, including those improvements identified in the project Development Agreement (DA) Sections 3.5.17 and 3.5.18, including but not limited to; Eligible roadway improvements include the following items: acquisition of land and easements; roadway design; project management; geotechnical engineering, testing and observations, bridge crossings and culverts; clearing, grubbing, and demolition; grading, soil import/export, paving (including slurry seal), and decorative/enhanced pavement concrete or pavers; power pole relocations; joint trenches, underground utilities, and undergrounding of existing utilities; dry utilities and appurtenances; curbs, gutters, sidewalks, bike trails (including on- and off-site), park and ride facilities, bus rapid transit improvements, including transfer stations and regional public transit improvements; retaining walls, sound walls, enhanced fencing, and access ramps; street lights, signalization, and traffic signal control systems; bus turnouts; signs and striping; erosion control; median and parkway landscaping and irrigation; entry monumentation; bus shelters; masonry walls; traffic control and agency fees; and other improvements related thereto. Eligible improvements for the roads listed above also include any and all necessary underground potable and non-potable water, sanitary sewer, and storm drainage system improvements.
• Federico Drive
• Earl Rush Drive (formerly Federico Drive).
• Fiddyment Road.
• Market Street.
• Nicole Gee Drive (formerly Sierra Glen Drive).
• Santucci Boulevard.
• Summerfaire Drive.
• Silver Spruce Drive.
• Sierra Glen Drive.
• Upland Drive.
• Vista Park Drive.
• Vista Grande Boulevard.
• Westbrook Boulevard.

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Potable and Non-Potable Water System Improvements
Authorized facilities include any and all on- and off-site backbone water facilities designed to meet the needs of development of the project. These facilities include potable and non-potable mains, valves, services, and appurtenances; wells; and water treatment and storage facilities, and related improvements, including but not limited to: site clearing, grading, and paving; curbs and gutters; recycled water storage tanks, booster pump stations, and all appurtenances thereto; wells; water treatment; stand-by generator; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates and fencing; striping and signage; and the following:
• Water lines in/associated with authorized facility roads. • Recycled water lines in/associated with authorized facility roads. • Well construction or financial contributions thereto on, but not limited to JM-60.
• Water Tank Site Improvements (DA Section 3.8.2).
• Recycled Water Storage Tank Facility
• Reimbursement obligation for the Baseline Road 24” water line (DA Section 3.8.3).
• CFD obligations for RW tank(s) required by DA Section 3.9.

Drainage System Improvements
Authorized facilities include any and all on- and off-site backbone drainage and storm drainage improvements designed to meet the needs of development of the project. These facilities include mains, pipelines and appurtenances, outfalls and water quality measures, temporary drainage facilities, detention/retention basins, and drainage pretreatment facilities; drainage ways/channels, pump stations, landscaping, and irrigation; access roads, gates, and fencing; striping and signage; and the following:
• All storm drain lines and facilities in/associated with authorized facility roadways.
• Retention, detention, hydro-modification, and other drainage facilities.

Wastewater System Improvements
Authorized facilities include any and all on- and off-site backbone wastewater facilities designed to meet the needs of development of the project. These facilities include pipelines and all appurtenances thereto; manholes; tie-in to existing main line; force mains; lift stations; odor- control facilities; sewer treatment plant improvements and permitting related thereto; and related sewer system improvements, including but not limited to:
• All wastewater facilities in/associated with authorized facility roadways.

Solid Waste Improvements
Authorized facilities include any and all backbone solid waste improvements designed to meet the needs of development of the project. Eligible improvements also include the project’s pro-rata contribution, as

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B-3
described in the project DA, to the Sierra Vista Specific Plan (SVSP) Solid Waste Recycling Center (DA Section 3.26(iii)).

Park, Landscape Corridor and Paseo Improvements
Authorized facilities include any and all improvements to parks, landscape corridors and paseos located in the project, including but not limited to:
• Construction of Park Sites as identified by the Specific Plan. • Construction of Paseos as identified by the Specific Plan.

Open Space Improvements
Authorized facilities include any and all open space improvements designed to meet the needs of development of the project, including bike trails, bike/pedestrian bridges, storm drain crossings, storm drain detention/retention, wetland mitigation, tree mitigation, on- and off-site hawk/raptor mitigation, agricultural mitigation or wetland mitigation, property acquisition, endowment payments for open space management, landscaping and irrigation, access gates and fencing, and related open space improvements, including but not limited to:
• Improvements as identified by the Specific Plan.
• Wetland creation mitigation, fencing, etc.

Utilities
Authorized facilities include any and all on- and off-site utility improvements designed to meet the needs of development of the project. All utility improvements, easement payments, and land acquisition not located under or alongside transportation improvements are considered authorized facilities. Authorized facilities also shall include costs related to the acquisition of the off-site electric substation site; site clearing; grading; street frontage improvements, including curbs, gutters, and paving; and construction of an all-weather access road to the site from the nearest public street or extension of temporary 12kV overhead lines as described in the project DA, including but not limited to:
• SVSP Electric Substation site acquisition, and improvements required by DA Section 3.11.3.
• Temporary overhead 12kV lines to loop SVSP substation to line in WRSP Phase 3 and 4.

Other Public Facilities

Authorized facilities includes any and all public facilities or infrastructure, including the project’s pro-rata contribution to the land acquisition of the off-site fire station site, site clearing, grading, and street frontage improvements including curbs, gutters, and paving, including but not limited to:
• Fire Station site reimbursement obligations in DA Section 3.23.

Development Impact Fees

Authorized facilities include development impact fees paid and not otherwise reimbursed, whether standard City or County fees levied at the time of the issuance of a building permit or required as part of the DA for the property. Fees include, but are not limited to, the South Placer Regional Transportation

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Authority Tier II Traffic Fee, City of Roseville City Wide Park Fee, City of Roseville Public Facilities Fee, and Public Benefit Fee (as defined in Section 3.14.3 of the DA for the property).

Formation, Administrative, and Incidental Expenses

In addition to the above facilities, other expenses incidental to the above and authorized by the Mello- Roos Community Facilities Act of 1982, including but not limited to: the cost of planning, permitting, and designing the facilities (including the cost of environmental evaluation, orthophotography, environmental remediation/mitigation, and preparation of an overarching Operation and Maintenance Plan for the City of Roseville Open Space Preserves); land acquisition and easement payments for the facilities; project management; construction staking; engineering studies and reports; utility relocation and demolition costs incidental to construction of the facilities, wetland/Species mitigation purchase; reimbursements to other areas for infrastructure facilities or planning serving development in the Project; Sierra Vista Specific Plan planning, legal, engineering, technical studies costs related to the facilities and any other expenses incidental to the construction, completion, and inspection of the facilities.

In addition, costs eligible to be financed by the CFD shall include all costs associated with the formation and ongoing administration of the CFD and issuance of bonds; determination of the amount of taxes and collection of taxes; inspection, plan check and other costs related to acceptance of the facilities by the City, payment of taxes; and any other costs incurred to carry out the authorized purposes of the CFD.

Authorized Services

The authorized services to be funded from the levy and collection of annual maintenance special taxes are the provision of public services, maintenance and operation related to any facilities authorized to be funded by the Project with a useful life of five or more years, including but not limited to performance by employees of functions and repair activities. Maintenance as used herein includes replacement and the creation and funding of a reserve fund to pay for replacement of such facilities. The maintenance special taxes shall only fund authorized services to the extent that they are in addition to those provided to land within the CFD prior to the creation of the CFD.

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EXHIBIT C

FORM OF

NOTICE OF PUBLIC HEARING ON PROPOSED CITY OF ROSEVILLE
VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1 (Public Facilities)

AND FUTURE ANNEXATION AREA

CITY OF ROSEVILLE, PLACER COUNTY, CALIFORNIA

The City of Roseville is considering the formation of a community facilities district (the “CFD”), the designation of Improvement Area No. 1, and establish a future annexation area for the CFD (the “ Future Annexation Area” ) under the authority of the Mello- Roos Community Facilities Act of 1982, as amended, to fund certain facilities related to new development within the City of Roseville, and to incur bonded indebtedness of the CFD.

This Notice contains a brief summary of the proposal, but you are referred to the City Council's Resolution of Intention of the City Council of the City of Roseville to Form a Community Facilities District, Designate an Improvement Area therein, Establish a Future Annexation Area, Provide for Additional Future Improvement Areas Therein, and to Authorize the Levy of a Special Tax therein to Finance Public Facilities and Public Services in and for Such Community Facilities District (No. 26-_____, adopted October 7, 2026) and its Resolution of The City Council of the City of Roseville of Intention to Incur Bonded Indebtedness to Finance the Acquisition and Construction of Certain Facilities in and for the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) and Improvement Areas Therein (No. 26-_____, adopted August 19, 2026) for details of the proposals.

The proposal is to subject the property within the CFD to a special tax which will be used to pay for authorized services and facilities within the CFD, including paying principal and interest on bonds used to build facilities. The proceeds of the bonds will be used to pay for the facilities and other expenses set forth in the resolutions referred to in the preceding paragraph. A map showing the land proposed to be included in the CFD is on file with the City Clerk.

Property within the Future Annexation Area may be annexed to Improvement Area No. 1, any other Improvement Area then-existing, or a new Improvement Area of the CFD, and a special tax will be levied on such property, only with the unanimous approval of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed to the CFD, without additional hearings or proceedings.

As set forth below, the City Council will hold a public hearing on the establishment of the CFD, the designation of Improvement Area No. 1, and the establishment of the Future Annexation Area, the services and the facilities to be financed by the CFD, and the levy of the special tax within the CFD.

The proposal also includes authority to issue bonds to be repaid by the facilities portion of the special tax. The bonded indebtedness for the CFD is proposed in an amount not to exceed $176,000,000 (the “Authorization”), initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000. Indebtedness subject to the Authorization shall only include indebtedness evidenced by bonds or notes and shall not include bonds described in Section 53364.2(e) of the Act. Neither the City of Roseville nor any person outside the CFD has any liability for the special

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tax or the bonds. The security for the bonds is limited to the property subject to the special tax within the applicable Improvement Area of the CFD.

In order to confer the authority upon the City Council of the City of Roseville to levy the special tax and to issue the bonds, a public hearing must be held on the proposal, then the City Council will decide whether to form the CFD, and finally the qualified electors within the CFD must approve the proposal by a two-thirds vote. Where the CFD is uninhabited (as is the case here) the qualified electors are, pursuant to law, the owners of property within the CFD.

This is the notice of the public hearing. The public hearing will be held during the City Council meeting on October 7 , 2026 at 6:00 p.m., or as soon thereafter as the matter may be heard, in the Roseville Civic Center Council Chambers located at 311 Vernon Street, Roseville, California 95678.

At the hearing, the testimony of all interested persons or potential special taxpayers for or against the formation of the CFD and the Future Annexation Area, the authorization to levy the special tax, and the authorization to issue the bonds will be heard.

If written protests against the proposed CFD are delivered to the City Clerk at or before the time set for the hearing by either registered voters residing within, or the owners of property within, the proposed CFD, they will be counted toward a possible majority protest. Such protests by a majority of the registered voters residing within the CFD or by the owners of a majority of the land area within CFD which is or will be subject to the special tax, if not withdrawn prior to the close of the hearing so as to reduce the value of the protests to less than a majority, will require the proposed CFD to be eliminated from immediate consideration, and prevent its being included in a subsequent proceeding for at least one year.

If written protests against the establishment of the proposed Future Annexation Area are delivered to the City Clerk at or before the time set for the hearing by either registered voters residing within, or the owners of property within, the proposed Future Annexation Area, they will be counted toward a possible majority protest. Such protests by a majority of the registered voters residing within the proposed Future Annexation Area or by the owners of a majority of the land area within the proposed Future Annexation Area which is or will be subject to the special tax when annexed to the CFD, if not withdrawn prior to the close of the hearing so as to reduce the value of the protests to less than a majority, the City Council shall take no further action to create the Future Annexation Area for a period of one year from the date of decision of the City Council.

If the City Council, after the public hearing, determines that a majority protest under Section 53324 of the California Government Code was not made at the hearing, the City Council may conduct an election by mailed ballot to levy a special tax within the CFD.

Questions should be directed to the undersigned, telephone (916) 774-5263.

Dated: _____________, 2026

/s/ Carmen Avalos
Carmen Avalos, City Clerk
City of Roseville

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CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 26-320

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE OF INTENTION TO

INCUR BONDED INDEBTEDNESS TO FINANCE THE ACQUISITION AND CONSTRUCTION

OF CERTAIN FACILITIES IN AND FOR THE CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1 (PUBLIC FACILITIES) AND IMPROVEMENT

AREAS THEREIN
WHEREAS, the City Council of the City of Roseville (the “City Council”) has this date adopted its Resolution of Intention of the City Council of the City of Roseville to Form a Community Facilities District, Designate an Improvement Area Therein, Establish a Future Annexation Area, Provide for Additional Future Improvement Areas, and to Authorize the Levy of a Special Tax Therein to Finance Facilities and Public Services in and for Such Community Facilities District (the “Resolution of Intention”), stating its intention to form the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) (the “CFD”), “Improvement Area No. 1 of the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” (“Improvement Area No. 1”) therein, and a future annexation area for the CFD (the “Future Annexation Area”) pursuant to the Mello- Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing at Section 53311, of the California Government Code (the “Act”), for the purpose of financing certain improvements (the “Facilities”) and services, as further provided in that Resolution of Intention; and WHEREAS, in order to finance the costs of the Facilities it is necessary to incur bonded indebtedness in one or more series for the CFD and to establish a bonded indebtedness limit for the CFD and a bonded indebtedness limit for Improvement Area No. 1 and any future improvement area ("Improvement Area") annexed from the Future Annexation Area ("Future Improvement Area"); and
WHEREAS, under the Act, parcels within the Future Annexation Area may be annexed into Improvement Area No. 1 of the CFD, any other then-existing Improvement Area, or a newly- designated separate Improvement Area to be designated at the time of such annexation, in each c
ase only with the unanimous approval (each, a “Unanimous Approval”) of the owner or owners of each parcel or parcels to be annexed at the time that parcel or those parcels are annexed, without any requirement for further public hearings or additional proceedings; and WHEREAS, in order to finance the costs of the Facilities to be financed by an Improvement Area, it is necessary to incur bonded indebtedness in one or more series for the CFD , Improvement Area No. 1, and provide a means to establish a bonded indebtedness limit for Future Improvement Areas designated in the future from the Future Annexation Area; and WHEREAS, Resolution No. 26-287 is hereby rescinded and superseded in its entirety by this Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEVILLE RESOLVES AS FOLLOWS:

1. The City Council declares and finds that in order to finance the acquisition and construction of Facilities described in the Resolution of Intention and to be financed by the CFD it is necessary to incur a bonded indebtedness for the CFD.

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2. The purpose for which the proposed debt for the CFD is to be incurred is to provide the funds necessary to pay for the cost of Facilities authorized to be financed by the CFD.

3. In order to finance the costs of the Facilities, it is necessary for the City to incur bonded indebtedness for the CFD in an amount not to exceed $176,000,000 (the “Authorization”), initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000 (the “Future Improvement Area Indebtedness Limit”). Indebtedness subject to the Authorization shall only include indebtedness evidenced by bonds or notes and shall not include bonds described in Section 53364.2(e) of the Act.

Upon designation of a parcel or parcels annexed into the CFD from the Future Annexation Are as a Future Improvement Area, the Unanimous Approval shall include an authorization to incur bonded indebtedness for such Future Improvement Area in a maximum amount which does not exceed the Future Improvement Area Indebtedness Limit net of the amount or amounts of the Future Improvement Area Indebtedness Limit previously established for an annexed Future Improvement Area, which limit shall be set forth in a Unanimous Approval. Such allocation may be made without any requirement for further public hearings, City Council action or other additional proceedings, and the City shall include the Unanimous Approval in the City records for the CFD. The amount of bond authorization allocated to a new Future Improvement Area that is not used may be reallocated back to the CFD for allocation to another new Future Improvement Area.

4. It is the intention of the City Council that any such bonds issued shall be made callable in accordance with the terms of the Act and as more specifically to be set forth in any resolution authorizing issuance of the bonds, and shall be issued in such series and bear interest payable semi-annually or in such other manner as the City Council shall determine, at a rate not to exceed the maximum rate of interest as may be authorized by applicable law at the time of sale of such bonds, and shall mature not to exceed 40 years from the date of the issuance thereof.

Bonds may be issued for any Improvement Area and secured independently of any other improvement Area.

5. In the event any series of bonds issued under the Authorization is refunded to produce savings meeting the requirement of Section 53364.2 of the Act, all or a portion of the savings achieved through the issuance of refunding bonds may be used to finance Facilities insofar as the savings component provides capacity for bonded indebtedness in excess of that being refunded, and such additional bonded indebtedness shall not reduce and may exceed the amount of bonded indebtedness authorized herein. Similarly, in the event any series of bonds issued under an authorization of bonds for any Future Annexation Area is refunded to produce savings meeting the requirement of Section 53364.2 of the Act, all or a portion of the savings achieved through the issuance of such refunding bonds may be used to finance Facilities insofar as the savings component provides capacity for bonded indebtedness in excess of that being refunded, and such additional bonded indebtedness shall not reduce and may exceed the amount of bonded indebtedness authorized for such Improvement Area.

6. The City Council
hereby sets Wednesday, October 7, 2026, at 6:00 p.m., at the City of Roseville Civic Center Council Chambers located at 311 Vernon Street, Roseville, C
alifornia 95678, as the time and place for a hearing by the City Council on the proposed bond issue for Improvement Area No. 1. At that time and place any persons interested, including any persons owning property in the CFD, will be heard.

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Roseville City CouncilAugust 19, 2026

Roseville City Council
August 19, 2026