Item 11 2025-00620 Resolution of Intention to Renew the Downtown Sacramento Property and Business Improvement District No. 2025-01

City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-00620 4/22/2025 Item 11.

Resolution of Intention to Renew the Downtown Sacramento Property and Business Improvement District No. 2025-01
File ID: 2025-00620
Location: District 4
Recommendation: Adopt a Resolution of Intention to renew the Downtown Sacramento Property and Business Improvement District No. 2025-01 (District) and set the time and place of a Public Hearing for June 10, 2025.

Contact: Susanne Tam, Development Project Manager, (916) 808-7535 [email protected]; Eric Frederick, Special Districts Manager, (916) 808-5129, [email protected]; Department of Finance
Presenter: None
Attachments:
1-Description/Analysis
2-Schedule of Proceedings
3-Resolution of Intention
4-Exhibit A, District Map
5-Exhibit B, Management District Plan and Engineer’s Report Description/Analysis
Issue Detail: The District is a benefit assessment district intended to improve the Downtown Sacramento area, as shown on the District map included as Exhibit A to the attached Resolution. The District levies assessments on property owners within the District to fund services that improve the Downtown Sacramento area. The District was initially formed by Council in 1995 under the California Property and Business Improvement Law of 1994. The current District is set to expire on December 31, 2025, and the property owners within the District have proposed to renew the District for a new ten-year term with the submission of signed petitions representing over 50% of the assessments proposed to be levied in the District. In addition, the City Manager’s designee submitted petitions for renewal on behalf of the 67 City-owned properties in the District (pursuant to Council authorization provided on March 4, 2025). The District will provide maintenance, economic development, environmental management, safety, and administration services over and above those provided by

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File ID: 2025-00620 4/22/2025 Item 11.
the City.

The total District assessment budget for the first year of the renewed term would be approximately $5,920,809. The service area includes 585 parcels, of which approximately 576 are assessed.

Annual assessment rates are based on special benefits received as defined by the Management District Plan and Engineer’s Report (collectively, the MDP), included as Exhibit B to the attached Resolution. Assessments will be subject to an annual increase of up to 5% per year. These special benefits have been calculated based on an allocation of program costs and a calculation based on parcel size, building size, benefit zone, parcel type and property tax-exemption status. The attached MDP details the services provided by the District and the special benefits conferred on property owners in the District area that justify the stated assessment amounts.

Approval of the Resolution of Intention to renew the District will set the time and place for the Public Hearing on renewal of the District, state the new proposed assessment for the renewal term, and will authorize City staff to mail notices to all property owners within the District.

Policy Considerations: The recommended actions in this report are in accordance with the California Property and Business Improvement District Law of 1994 (California Streets and Highways Code section 36600 et seq.) and City Code Chapter 3.44.

Economic Impacts: None.

Environmental Considerations: Renewal of the District creates a funding mechanism for maintenance and other services and does not have a significant impact on the environment.

Accordingly, renewal of the District does not in itself constitute a project under California Environmental Quality Act (CEQA) and is therefore exempt from review pursuant to CEQA Guidelines section 15378(b)(4).

Sustainability: Not applicable.

Commission/Committee Action: None.

Rationale for Recommendation: The actions in the recommended Resolution will allow the City to support the renewal of the District. District services will be above what the City currently provides such as pressure washing of sidewalks adjacent to assessed properties, regularly scheduled patrols by ambassador employees of the District and/or by qualified third-party vendors, landscaping projects and maintenance, and marketing and branding efforts to increase visitation and commerce to assessed parcels.

The Downtown Sacramento Partnership (Partnership), which is a nonprofit entity that serves as the governing body of the District, serves as a key partner to the City’s economic development efforts. In

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File ID: 2025-00620 4/22/2025 Item 11.
addition, the Partnership has the potential to serve as a critical partner in identifying both business needs and opportunities, as it will in many instances be the first entity contacted by local businesses.

Financial Considerations: Financing is provided by the levy of assessments upon properties that benefit from improvements and services. There are 576 assessed parcels in the District service area.

The total District budget for the first year of the renewal will be approximately $5,920,809. If the District is renewed, the City will continue to participate as a property owner. City-owned property will have a total first year annual assessment of approximately $1,208,367. Assessment payments for the City-owned properties would continue to be funded by the General Fund. Future increases in the District’s assessment rates are capped at 5% annually and are based on the actual annual increase in costs.

Local Business Enterprise (LBE): Not applicable.

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SCHEDULE OF PROCEEDINGS

DOWNTOWN SACRAMENTO
PROPERTY AND BUSINESS IMPROVEMENT DISTRICT #2025-01
February 10, 2025 Petition Drive Kick-off
March 4, 2025 City Council - Authorization for City Manager to Vote for City- Owned Properties Inclusion in Renewal
April 22, 2025 City Council
Resolution of Intention to Renew
June 10, 2025 City Council - Public Hearing - Ballot Count June 17, 2025 City Council – Ballot Results
August 1, 2025 Assessment Roll to County

RESOLUTION NO.

Adopted by the Sacramento City Council

RESOLUTION OF INTENTION TO RENEW THE DOWNTOWN SACRAMENTO PROPERTY AND BUSINESS IMPROVEMENT DISTRICT NO. 2025-01

BACKGROUND:

A. The Downtown Sacramento Property and Business Improvement District (District) is a benefit assessment district intended to improve the downtown Sacramento area, shown on Exhibit A. The District was initially formed in 1995. The District was last renewed in 2015 for a ten-year term, which expires on December 31, 2025.

B. Assessments for this renewal will be levied upon real properties within the District.

Signed petitions have been submitted by property owners who will pay more than 50 percent of the proposed total assessment in the District. The owners are seeking City Council renewal of the District for a ten -year term. Included with each petition was a summary of the Management District Plan (Plan) and a map showing the boundaries of the District. The petitions, the District map, and the Plan are on file with the Infrastructure Finance Division of the Department of Finance, designated by the City Clerk to be the repository of documents associated with special districts. Attached as Exhibit A is a map of the District boundaries.

C. The City owns the following 67 parcels within the District (identified below by APN), on behalf of which the City Manager’s designee submitted signed petitions to renew on March 14, 2025:

002-0010-071-0000 006-0011-010-0000 006-0012-020-0001 006-0012-025-0000 006-0012-029-0000 006-0012-034-0001 006-0024-050-0000 006-0024-054-0000 006-0026-019-0000 006-0032-027-0000 006-0036-037-0000 006-0041-013-0000 006-0042-001-0000 006-0044-001-0000 006-0044-002-0000 006-0044-003-0000 006-0044-004-0000 006-0044-005-0000 006-0062-001-0000 006-0071-021-0000 006-0071-024-0000 006-0071-026-0000 006-0071-039-0000 006-0071-048-0000 006-0071-049-0000 006-0071-051-0000 006-0071-052-0000 006-0071-054-0000 006-0072-040-0000 006-0072-044-0000 006-0073-049-0000 006-0074-038-0000 006-0075-003-0000 006-0075-004-0000 006-0087-055-0000 006-0087-057-0002 006-0087-063-0002 006-0087-064-0002 006-0087-069-0000 006-0091-020-0000 006-0096-020-0000 006-0096-021-0000 006-0097-012-0000 006-0104-008-0000 006-0104-009-0000 006-0115-025-0000 006-0115-026-0000 006-0133-010-0000 006-0133-021-0000 006-0134-038-0000 006-0134-039-0000 006-0136-019-0000 006-0136-020-0000 006-0136-023-0000 006-0136-024-0000 006-0136-025-0000 006-0181-004-0000 006-0183-012-0000 006-0184-023-0000 006-0185-001-0000

006-0185-002-0000 006-0185-003-0000 006-0185-004-0000 006-0370-012-0000 006-0400-001-0000 006-0400-002-0000
Cal Trans (City
Parking Lot Authority
Lot P)

D. Attached hereto as Exhibit B and incorporated herein by this reference is the Plan for the renewal term, which includes the Engineer’s Report. The Plan was prepared according to Streets and Highways Code section 36622 and is on file with the Infrastructure Finance Division.

E. The Plan specifies the improvements and services to be provided within the District, which include, but are not limited to, the following: (1) pressure washing of sidewalks adjacent to assessed properties ; (2) regularly scheduled patrols by ambassador employees of the District and/or by qualified third -party vendors ; (3) landscaping projects and maintenance; and (4) marketing and branding efforts to increase visitation and commerce to assessed parcels. The proposed improvements and services for the District are all intended to make the District safer, cleaner, and aid in the attraction of new jobs, businesses, and development projects.

BASED ON THE FACTS SET FORTH IN THE BACKGROUND, THE CITY COUNCIL RESOLVES AS FOLLOWS:

Section 1. The City Council finds and determines that the background statements set forth above are true and correct.

Section 2. The City Council finds that District property owners representing over 50 percent of the total assessment amounts in the District signed petitions requesting the renewal process be undertaken. The City Council thus accepts the petitions and intends to renew the District and to levy an assessment on real property within the District boundaries in accordance with the California Proper ty and Business Improvement District Law of 1994 (California Streets and Highways Code section 36600 et seq.) and Sacramento City Code Section 3.92.050.

Section 3. The City Council intends that the improvements and services to be provided by the District for the renewal term be those specified in the Plan, as referenced in the background section above.

Section 4. The City Council intends that the District assessment rates be as specified in the Plan, which provides for an increase of no more than 5% per year based on actual increased costs. In the first year of the ten -year renewal term, the City Council intends that the proposed total assessment for the District be approximately $5,920,808.91 as specified in the Plan, attached and incorporated hereto . The proposed assessment would be levied on properties within the District.

Section 5. No bonds will be issued for the District.

Section 6. The exterior boundaries of the District are shown on the proposed District Map attached to this resolution as Exhibit A.

Section 7. The time and place for the public hearing on the renewal of the District and the proposed assessment is set for June 10, 2025, at 5:00 p.m. The public hearing is scheduled to be at the City Council Chambers, New City Hall, 915 I Street (first floor), Sacramento, California. Th is location for the public hearing will also be specified on the agenda for the City Council meeting.

Section 8. The City Council preliminarily finds that the Plan satisfies all requirements of Streets and Highway Code sections 36622 and 36660 and preliminarily approves the Engineer’s Report contained within the Plan.

Section 9. Staff is directed to give notice of the time and place of the public hearing in accordance with Streets and Highways Code Section 36623. Staff is to do this by mailing (or causing to be mailed) written notices and assessment ballots, in the time, form, and manner provided by Government Code section 53753 and City Code sections 3.44.0 30, 3.44.040, and 3.44.060, to all persons who own real property that is within the District and will be subject to the proposed assessment.

The forms of the notices and ballots must be approved by the City Attorney. Staff is further directed to file an af fidavit with the City Council when all notices and ballots have been mailed, setting forth the time and manner of the Staff’s compliance with the requirements of law for mailing the notices and ballots.

Section 10. At the public hearing, the City Council will consider all objections or protests to the proposed assessment, and any interested person will be permitted to present written or oral testimony. At the conclusion of the public hearing, all ballots submitted and not withdrawn will be tabulated in accordance with Government Code section 53753 and City Code section 3.44.040.

Table of Contents:

Exhibit A: District Map
Exhibit B: Management District Plan and Engineer’s Report

DOWNTOWN SACRAMENTO PROPERTY AND

BUSINESS IMPROVEMENT DISTRICT
MANAGEMENT DISTRICT PLAN AND ENGINEER’S REPORT
Prepared pursuant to the Property and Business Improvement District Law of 1994, Streets and Highways Code section 36600 et seq.

February 7, 2025
Table of Contents
Exhibit B

Downtown Sacramento PBID Management District Plan
February 7, 2025
2 Table of Contents
I. Overview................................ ................................ ................................ ................................ .............................. 1 II. Background ................................ ................................ ................................ ................................ ......................... 3 III. Accomplishments ................................ ................................ ................................ ................................ ............... 4 IV. Boundaries ................................ ................................ ................................ ................................ ......................... 5 V. Service Plan & Budget ................................ ................................ ................................ ................................ ........ 6 VI. Assessment Rate ................................ ................................ ................................ ................................ ........... 11 VII. Governance ................................ ................................ ................................ ................................ .................. 13 VIII. Engineer’s Report ................................ ................................ ................................ ................................ ........ 14 Appendix 1 – Maximum Annual Assessment Rates ................................ ................................ ............................... 30 Appendix 2 – PBID law ................................ ................................ ................................ ................................ ............ 31 Appendix 3 – Map Book ................................ ................................ ................................ ................................ ........... 43 Appendix 4 – Parcel Assessment Calculations ................................ ................................ ................................ ........ 51 Appendix 5 – Total Estimated Cost of Improvements, Maintenance and Activities ................................ .......... 67

Prepared by Civitas
www.civitasadvisors.com
(800)999-7781

Downtown Sacramento PBID Management District Plan
February 7, 2025
1 I. OVERVIEW

The Downtown Sacramento Property and Business Improvement District ( DSPBID) is a benefit assessment district whose main goal is to provide improvements, maintenance, and activities which constitute and convey a special benefit to assessed parcels. This approach has been used successfully in other cities throughout the country to provide special benefits to property owners, namely increased sales, attraction of new tenants, and increased occupancies. The DSPBID was initially formed in 1995 and has been subsequently renewed. The DSPBID is reaching the end of its current term, and property owners now wish to renew the DSPBID for an additional ten (10) year term. As required by state law, property owners have created this Management District Plan (Plan) to renew the DSPBID.

Location: The DSPBID’s parcel assessments will be imposed solely on property -based parcels and in accordance with the provisions of Article XIIID of the California Constitution (“Proposition 218”). The DSPBID includes parcels in the Downtown Sacramento area. The approximate District boundaries are the Sacramento River in the west, with portions bound by E Street, F Street, H Street, and I Street in the north, 16th Street in the east, and portions of N Street, O Street, and P Street in the south . The DSPBID has further been divided into seven benefit zones. The boundaries of the DSPBID and its benefit zones are shown on the map in Section IV and in the map book attached herein as Appendix 3.

Purpose: The purpose of the DSPBID is to provide improvements, maintenance, and activities which constitute and create a special benefit to assessed parcels. The DSPBID will provide maintenance, safety, environmental management, economic development, and related administration directly and only to assessed parcels within its boundaries.

Budget: The DSPBID annual assessment budget for the initial year of its ten (10) year operation is anticipated to be $5,920,808.91 (“special benefit budget”). The annual assessment budget may be subject to an increase in assessment rates of no more than five percent (5%) per year, upon approval by the Downtown Sacramento Partnership (DSP) Board of Directors. In any given year, if the assessment rate increase is less than the authorized 5%, the unused portion of the allowable increase may be carried forward and added to the maximum allowable increase in subsequent years. The annual assessment funds will be supplemented by non-assessment funds (such as grants and event income), so that the total budget for the initial year of its operation is estimated at $6,184,275.77 (“total budget”). Further detail on the separation of special and general benefit is provided in Section VIII.

Cost: The assessment rate (cost to each parcel owner) within the DSPBID boundaries is based on parcel size, building size, benefit zone , parcel type and property tax - exemption status. Entertainment and sports complexes will be assessed the standard rate for the applicable zone based on building footprint, rather than building square footage. The assessment methodology has been created to ensure that the assessment paid by each parcel is commensurate with the benefit received. Further detail on the assessment methodology is provided in Section VIII.

Downtown Sacramento PBID Management District Plan
February 7, 2025
2 The initial annual assessment rate to each parcel is shown in the table below. Assessment rates may be subject to an increase of no more than five percent (5%) per year, as shown in Appendix 1. In any given year, if the assessment rate increase is less than the authorized 5%, the unused portion of the allowable increase may be carried forward and added to the maximum allowable increase in subsequent years.

The initial assessment rates are:

Benefit Zone
Initial Parcel
Assessment Rate
($/sq ft/yr)
Initial Building
Assessment Rate
($/sq ft/yr)
A – The Kay $0.290 $0.145
Tax Exempt $0.145 $0.073
B – Civic Center $0.260 $0.130
Tax Exempt $0.130 $0.065
C – Old Sacramento $0.300 $0.150
Tax Exempt $0.150 $0.075
D – Capitol Mall $0.110 $0.055
Tax Exempt $0.055 $0.028
E – Entertainment $0.200 $0.100
Tax Exempt $0.100 $0.050
Interior $0.154 $0.077
F – Theater $0.250 $0.125
Tax Exempt $0.125 $0.063
G - Railyards $0.150 $0.075
Tax Exempt $0.075 $0.038

Renewal: DSPBID renewal requires submittal of petitions from property owners representing more than 50% of the total assessment. The “Right to Vote on Taxes Act” (also known as Proposition 218) requires a ballot vote in which more than fifty percent (50%) of the ballots received, weighted by assessment, be in support of the DSPBID.

Duration: The renewed DSPBID will have a ten (10)-year-life, beginning on January 1, 202 6, through December 31, 2035. After ten (10) years, the DSPBID may be renewed pursuant to the Property and Business Improvement District Law of 1994, Streets and Highways Code section 36600 et seq. if property owners support continuing the DSPBID programs by repeating the petition, ballot, and City Council hearing process.

Management: The DSP shall continue to serve as the Owners’ Association for the DSPBID. The Owners’ Association is charged with managing funds and implementing programs in accordance with this Plan and must provide annual reports to the City Council.

Downtown Sacramento PBID Management District Plan
February 7, 2025
3 II. BACKGROUND

The International Downtown Associat ion estimates that more than 2,500 Property and Business Improvement Districts (PBIDs) currently operate throughout the United States and Canada. PBIDs are a time-tested tool for property owners who wish to come together and obtain collective services which benefit their properties.

PBIDs provide supplemental services in addition to those provided by local government. They may also finance physical and capital improvements . T hese improvements, maintenance and activities are concentrated within a distinct geographic area and are funded by a special parcel assessment.

Although funds are collected by the local government, they are then directed to a private nonprofit. The nonprofit implements services and provides day-to-day oversight. The nonprofit is managed by a Board of Directors representing those who pay the assessment to help ensure the services meet the needs of property owners and are responsive to changing conditions within the PBID.

PBIDs all over the globe have been proven to work by providing services that improve the overall viability of commercial districts, resulting in higher property values, lease rates, occupancy rates, and sales volumes.

The DSPBID will be renewed pursuant to a state law that took effect in January of 1995. The “Property and Business Improvement District Law of 1994,” which was signed into law by Governor Pete Wilson, ushered in a new generation of Property and Business Improvement Districts in California. The Downtown Sacramento PBID was the first district to be created under this law. Key provisions of the law include:

➢ Allows a wide variety of services which are tailored to meet the specific needs of assessed properties in each individual PBID;
➢ Requires property owner input and support throughout the renewal process; ➢ Requires written support on both a petition and ballot from property owners paying 50% of proposed assessments;
➢ Allows for a designated, private nonprofit corporation to manage funds and implement programs, with oversight from property owners and the City of Sacramento (City); ➢ Requires limits for assessment rates to ensure that they do not exceed the amount owners are willing to pay; and
➢ Requires the PBID be renewed after a certain time period, making it accountable to property owners.

The “Property and Business Improvement Business District Law of 1994” is provided in Appendix 2 of this document.

Downtown Sacramento PBID Management District Plan
February 7, 2025
4 III. ACCOMPLISHMENTS

The DSP manages current conditions while building for downtown’s future through the strategic use of maintenance, safety, and economic development efforts. Programs and services are managed and measured through notable milestones and accomplishments, as listed below. This section details the DSP’s efforts to grow a downtown that is clean, safe, vibrant, and welcoming for all.

MAINTENANCE
• Grew Public Space Services team by 36% to meet increased need for maintenance services in response to decreased daytime employee pedestrian activity. • Average of 1.5 million pounds of trash removed annually. • Average of 100 miles of sidewalk power washed annually. • 53,000+ hours worked annually.
• Secured $3.5M+ from city & county for supplementary Clean & Safe services since 2022.

SAFETY
• In-district Point in Time count (a monthly survey of tents and/or people appearing to be experiencing homelessness during morning hours within PBID boundaries) trending down. • Introduced Downtown Resource Coordinators, connecting unhoused people to services and reconnecting multiple people with their families out of district. • Leading voice in support of strengthening the city’s ability to enforce encampment ordinances. • Fought for enhanced conditions in the Sacramento County Main Jail, leading to implementation of more sensible release hours.
• Developed security camera deployment plan for JKL corridor and Old Sacramento Waterfront.

ECONOMIC DEVELOPMENT
• Leading voice in the campaign to develop the Golden 1 Center and DOCO, which has contributed to 18% growth in visitation, over 12.9 million hotel stays, and an estimated investment of over $7 billion in the central city.
• Repositioned downtown from a business district to a social hub following the pandemic and work from home policies, driving downtown visitation back to 2019 levels. • Leading voice in support of renovations and upgrades to the SAFE Credit Union Convention and Performing Arts Centers.
• Assessed and ensured repairs and replacements for streetlights throughout the K Street Corridor and Old Sacramento Waterfront.
• Launched 35 businesses through “Calling All Dreamers” business incubator.

Downtown Sacramento PBID Management District Plan
February 7, 2025
5 IV. BOUNDARIES

The renewed DSPBID will include parcels in the Downtown Sacramento area. The approximate District boundaries are the Sacramento River in the west, with portions bound by E Street, F Street, H Street, and I Street in the north, 16th Street in the east, and portions of N Street, O Street, and P Street in the south. The DSPBID boundary overview is illustrated by the map below.

Parcels included in the DSPBID boundaries comprise the core commercial Downtown Sacramento area. Due to the variety of needs for service throughout Downtown, the District has been further divided into seven (7) unique benefit zones. These benefit zones will be assessed a rate equal to the level and type of services they receive, as explained further in Section VIII.

The service area includes appr oximately 585 properties, of which 576 are assessed. There are approximately 248 property owners of assessed parcels. The DSPBID boundary is illustrated by the map below. A detailed map book is attached herein as Appendix 3 and includes Map Key numbers which correlate to the Assessor Parcel Numbers (APNs) included in Appendix 4. A larger map is available on request by calling Civitas at (916) 437-4300 or (800) 999-7781.

Downtown Sacramento PBID Management District Plan
February 7, 2025
6 V. SERVICE PLAN & BUDGET

A. Renewal
Property and business owners in DSPBID have been concerned about the need for coordinated supplemental services in the area for several years. City services and efforts in the area have been welcomed, but limited resources have not allowed for a more comprehensive approach to managing the commercial area. The DSPBID was initially formed to address these needs. Property owners in the boundaries of the DSPBID now wish to renew the DSPBID to continue this mission.

A service plan to provide special benefits to assessed properties was developed using several methods.

A series of property owner meetings, a survey of property owners, and an analysis of current property conditions and needs were all conducted. The primary needs identified were: maintenance, safety, environmental management , economic development, and related administration . To meet those needs, the DSPBID will provide maintenance, safety, environmental management , economic development, and related administration to assessed parcels within its boundaries

B. Improvements, Maintenance and Activities
The renewed DSPBID will provide particular and distinct activities and improvements that constitute and create a special benefit to assessed parcels. The renewed DSPBID will provide supplemental improvements, maintenance and activities that enhance and compliment the services generally provided by the City and other government agencies . None of the services to be provided by the DSPBID are provided by the City or other government agencies. The improvements, maintenance and activities will be provided directly and only to assessed parcels , and will not be provided directly to the public -at-large or non -asessed parcels within or outside, but adjacent to the DSPBID boundaries.

Each and every service is unique to the DSPBID, thus the benefits provided are particular and distinct to each assessed parcel. Each of the improvements, maintenance, and activities is focused on removing barriers and creating incentives that promote economic activity to attract investment and increase commerce throughout Downtown. The frequency and level of improvements, maintenance, and activities provided to individual parcels will vary based on benefit zone, but will be consistent within each benefit zone.

1. Maintenance
The purpose of the maintenance program is to maintain a clean, inviting public realm within DSPBID boundaries for the special benefit of the assessed parcels. The distinct maintenance activities to be provided constitute and create special benefits to assessed parcels.

A maintenance team will regularly patrol and service the DSPBID. The maintenance team services may include, but are not limited to, the following:

• Pressure washing sidewalks adjacent to assessed properties on a regular basis; • Litter removal services, including garbage, debris, and leaves; • Graffiti removal services upon request and not to exceed 8-feet above street level; and, • Any other maintenance improvement or activity that confers a special benefit to assessed properties within the PBID.

Downtown Sacramento PBID Management District Plan
February 7, 2025
7 2. Safety
The purpose of the safety program is to increase the usability of assessed parcels and address issues that discourage property owners, tenants, and customers from utilizing assessed parcels, ultimately constituting and providing unique, special benefits to assessed parcels.

The safety program will include regularly scheduled patrols by ambassador employees of the DSPBID and/or by qualified third-party vendors who respond to issues. Additionally, the program will include proactive programs with public and private partners to prevent and address instances of disorder, vagrancy, property damage, encampment, and petty crimes through both proactive situation identification and reactive calls for service on assessed parcels. Deployment schedules will be periodically evaluated to en sure that parcels’ needs are being met in the most effective and efficient manner possible. The safety programs will be provided directly to the assessed parcels throughout the DSPBID. Safety services may include, but are not limited to, the following:

• On-street safety teams;
• Community prosecution;
• Safety coalitions, training, and communications;
• Intelligence-based public safety tools;
• Homeless outreach and assistance;
• Public space audits; and
• Any other safety improvement or activity that confers a special benefit to assessed properties within the DSPBID.

3. Environmental Management
A place-based approach to support properties, businesses, employees, and residents fostering healthy social settings, increased feeling of safety and security, and encourages people to live, work, visit, and invest in a downtown and create special benefits to assessed parcels.

The goal of Environmental Management is to achieve and maintain safe and beautiful streets through marketing activations, management, and improvements within the public realm which support safety and encourage customer traffic while beautifying the district, community, and enhancing quality of life. Projects may include installation of planter boxes, hanging baskets, decorative lights, placemaking signage, and any other beautification improvements or activities that confer a special benefit to assessed parc els throughout the District. Funds may be used on the acquisition, construction, installation, or maintenance of these improvements. Environmental Management projects may include, but are not limited to, the following:

• Landscaping projects and maintenance;
• Enhanced lighting installations and maintenance;
• Blight removal, public art and mural installations;
• Implementation of projects and marketing activations; • External event production assistance;
• Program fund development; and
• Any other project or activity that confers a special benefit to assessed properties within the DSPBID.

Downtown Sacramento PBID Management District Plan
February 7, 2025
8 4. Economic Development
The Economic Development Program seeks to attract and retain tenants for assessed parcels, focusing on measures and campaigns toward increasing commercial activity, sales and investment appeal to create special benefits to assessed parcels.

The Economic Development program will provide services, programs, and activities aimed at attracting prospects looking to locate and/or grow in downtown buildings. Th e Economic Development program services may include, but are not limited to, the following:

• Advocacy on behalf of assessed parcels to support safety and economic development; • Business recruitment and retention;
• Marketing and branding efforts to increase visitation and commerce to assessed parcels; • Quantifying and articulating the unique value proposition of the downtown Sacramento submarket;
• Creating accessible market and demographic materials and making available to owners, prospective tenants and investors showcasing the benefits of the assessed parcels; and • Any other economic development project or activity that confers a special benefit to assessed properties within the DSPBID.

5. Administration
The administration portion of the budget will be utilized for administrative costs associated with providing the services. Those costs may include rent, telephone charges, legal fees, accounting fees, postage, administrative staff, insurance, and other general office expenses. Expenses may include, but are not limited to, the following:

• Accounting;
• Human Resources;
• Insurance;
• DSPBID Governance and administration;
• Office leases; and
• Any other activity necessary to operate the organization in support of the programs that confers a special benefit to assessed properties within the DSPBID.

C. Annual Assessment Budget
A projected ten (10) year budget for the DSPBID is provided in subsection F of this Section V. The overall assessment budget shall remain consistent with this Plan. In the event of a legal challenge, assessment funds may be used to defend the DSPBID. The annual assessment budget is based on the following assumptions and guidelines:

1. The cost of providing improvements, maintenance and activities may vary depending upon the market cost for those improvements , maintenance and activities. Expenditures may require adjustment up or down to continue the intended level o f improvements, maintenance and activities. The DSP and their board shall have the authority to adjust budget allocations between the categories by no more than ten percent (10%) of the total budget per year. Any change will be approved by the DSP and submitted with the Annual Report.

2. Funds not spent in any given year may be rolled over to the next year.

Downtown Sacramento PBID Management District Plan
February 7, 2025
9 3. The assessment rate may be subject to annual increases that will not exceed five percent (5%) per year. In any given year, if the assessment rate increase is less than the authorized 5%, the unused portion of the allowable increase may be carried forward and added to the maximum allowable increase in subsequent years. Increases will be determined by the DSP and will vary each year.

The projections below illustrate the maximum annual five percent (5%) increase for all budget items.

4. Funds may only be spent on improvements, maintenance, and activities provided in the benefit zone from which the funds were derived. Budgets for each zone can be moved between categories, but overall zone budgets cannot be moved between zones.

5. Each budget category includes all costs related to providing that improvement, maintenance, or activity. For example, the maintenance budget includes the cost of staff time dedicated to overseeing and implementing the maintenance program. Staff time dedicated purely to administrative tasks is allocated to the administration portion of the budget. The costs of individual staff members may be allocated to multiple budget categories. The staff levels necessary to provide the DSPBID services will be determined by the DSP on an as-needed basis.

D. Assessment Budget
The total improvement, maintenance and activity budget for 2026 that is funded by property assessments is $5,920,808.91. In addition to the assessment revenue, the programs will be supplemented by non - assessment funds. The total of non -assessment funds, and the determination of special and general benefit, is included in the Engineer’s Report provided in Section VIII. The total of assessment and non- assessment funds is provided in Appendix 5. Below is an illustration of the estimated total assessment budget allocations for each budget category for the initial year of the ten (10) year-life of the DSPBID.

Non-assessment funds may be shifted between budget categories as needed by the Board of the DSP.

These improvements, maintenance, and activities and allocations will also apply in subsequent years.

Maintenance,
$1,456,518.99

24.6%
Safety,
$1,876,896.42

31.7%
Environmental
Management,
$378,931.77

6.4%
Economic
Development,
$1,213,765.83

20.5%
Administration,
$994,695.90

16.8%
Initial Annual Assessment Budget
$5,920,808.91

Downtown Sacramento PBID Management District Plan
February 7, 2025
10 E. Zone Budgets
Funds may only be spent on improvements, maintenance and activities provided in the zone from which the funds were derived. The budget for each zone in the initial year is below.

Service
Category
A B C D E F G Outside
Funds
Total
Budget
Maintenance $487,333.01 $549,646.79 $0.00 $12,888.37 $160,895.35 $239,211.94 $6,602.06 $65,779.70 $1,522,357.22 Safety $462,602.68 $500,129.06 $277,299.75 $228,024.99 $167,040.66 $212,318.29 $23,401.95 $90,919.36 $1,961,736.74 Environmental
Management $50,915.39 $39,614.18 $69,324.94 $181,428.58 $17,318.60 $17,693.19 $2,416.83 $17,348.70 $396,060.41 Economic
Development $209,480.46 $283,901.65 $68,327.45 $402,513.68 $119,554.18 $119,605.97 $16,623.04 $45,156.64 $1,265,163.07 Administration $244,393.87 $277,299.28 $83,788.41 $166,557.39 $93,855.62 $118,898.24 $9,903.09 $44,262.43 $1,038,958.33 Total $1,454,725.41 $1,650,590.96 $498,740.55 $991,413.01 $558,664.41 $707,727.63 $58,946.97 $263,466.84 $6,184,275.77

F. Annual Maximum Assessment Budget
The assessment budget below assumes the maximum annual increase of five percent (5%) is enacted and that there are no changes to the parcel data. While the district operates on a calendar-year basis (January 1 – December 30), assessments are collected in accordance with the fiscal year (July 1-June 30).

Calendar Year/Fiscal
Year (FY)
Total
2026/FY25-26 $5,920,808.91
2027/FY26-27 $6,216,849.36
2028/FY27-28 $6,527,691.82
2029/FY28-29 $6,854,076.41
2030/FY29-30 $7,196,780.24
2031/FY30-31 $7,556,619.25
2032/FY31-32 $7,934,450.21
2033/FY32-33 $8,331,172.72
2034/FY33-34 $8,747,731.36
2035/FY34-35 $9,185,117.92
Total $74,471,298.19

Downtown Sacramento PBID Management District Plan
February 7, 2025
11 VI. ASSESSMENT RATE

A. Assessment Formula
The DSPBID’s parcel assessments will be imposed solely on property-based parcels and in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218). The DSPBID’s parcel assessment s are not business-based assessment s and therefore are not subject to the requirements of Proposition 26. The assessment rate (cost to the parcel) is based on parcel size, building size, benefit zone, parcel type and property tax-exemption status. Entertainment and sports complexes will be assessed the standard rate for the applicable zone based on building footprint, rather than building square footage. The assessment methodology has been created to ensure that the assessment paid by each parcel is commensurate with the benefit received, as described in Section VIII.

The initial annual assessment rate to each parcel is shown in the table below. Assessment rates may be subject to an increase of no more than five percent (5%) per year, as shown in Appendix 1. In any given year, if the assessment rate increase is less than the authorized 5%, the unused portion of the allowable increase may be carried forward and added to the maximum allowable increase in subsequent years.

B. Changes in Zoning, Building Square Footage, or Parcel Size If the zoning, property use, ownership, building square footage, size, or property tax-exempt status of a parcel within the DSPBID boundary changes during the term of the DSPBID, the assessment amount may be modified according to the assessment methodology detailed in this Plan that is applicable to the parcel. These changes may be a result of land adjustments including but not limited to lot splits, consolidations, right away setbacks, new construction, or changes in zoning or property use.

C. Assessment Ballot and Public Notice
During the hearing process, an Assessment Ballot and a Public Notice will be sent to owners of each parcel in the DSPBID. The Assessment Ballot provides an estimated assessment. The final individual assessment for any particular parcel may change, up or down, if the parcel size, building size, or benefit zone differ from those found on the Assessment Notice. A list of parcels to be included in the DSPBID is provided within Appendix 4.

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12 D. Time and Manner for Collecting Assessments
As provided by State Law, the DSPBID assessment will appear as a separate line item on annual property tax bills prepared by the County of Sacramento. Parcels which do not receive property tax bills will be invoiced by the City. Property tax bills are generally distributed in the fall, and payment is expected by lump sum or installment. The County of Sacramento shall distribute funds collected to the City of Sacramento, which shall forward them to the DSP. Existing laws for enforcement and appeal of property taxes, including overdue charges and interest, apply to the DSPBID assessments.

E. Bonds
Bonds shall not be issued.

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February 7, 2025
13 VII. GOVERNANCE

A. Owners’ Association
The City Council, through adoption of this Management District Plan, has the right, pursuant to Streets and Highways Code §36651, to identify the body that shall implement the proposed program, which shall be the Owners’ Association of the DSPBID as defined in Streets and Highways Code §36612. The City Council has determined that DSP shall continue to serve as the Owners’ Association for the DSPBID. The Board of Directors of DSP and its staff are charged with the day -to-day operations of the DSPBID.

A majority of t he Board of Directors of the DSP must be parcel owners , or their authorized representatives, paying the assessment. In addition, the Board of Directors must represent a variety of interests within the DSPBID and respond to the needs of all properties within the DSPBID.

The Board of Directors shall act in the best interests of all of the properties within the DSPBID. The diverse representation described above ensures that the interests of all of the properties in the DSPBID shall be fairly represented.

B. Brown Act & Public Records Act Compliance
An Owners’ Association is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be public officials for any purpose. The Owners’ Association is, however, subject to government regulations relating to transparency, namely the Ralph M. Brown Act and the California Public Records Act. These regulations are designed to promote public accountability. The Owners’ Association must act as a legislative body under the Ralph M.

Brown Act (Government Code §54950 et seq.). Thus, meetings of the DSP Board of Directors and certain committees must be held in compliance with the public notice and other requirements of the Brown Act. The Owners’ Association is also subject to the record keeping and disclosure requirements of the California Public Records Act.

C. Annual Report
The DSP shall present an annual report at the end of each year of operation to the City Council pursuant to Streets and Highways Code §36650 (see Appendix 2). The annual report is a prospective report for the upcoming year and must include:

1. Any proposed changes in the boundaries of the DSPBID or in any benefit zones or classification of property within the district;

2. The improvements, maintenance, and activities to be provided for that fiscal year;

3. The estimated cost of providing the improvements, maintenance, and activities to be provided for that fiscal year;

4. The method and basis of levying the assessment in sufficient detail to allow each real property owner to estimate the amount of the assessment to be levied against his or her property for that fiscal year;

5. The estimated amount of any surplus or deficit revenues to be carried over from a previous fiscal year; and

6. The estimated amount of any contributions to be made from sources other than assessme nts levied pursuant to this Plan.

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14 VIII. ENGINEER’S REPORT
The DSPBID’s parcel assessments will be imposed solely on property-based parcels and in accordance with the provisions of Article XIIID of the California Constitution (Proposition 218). The DSPBID’s parcel assessment s are not business-based assessment s and therefore are not subject to the requirements of Proposition 26. Proposition 218 provides that “only special benefits are assessable,”1 and requires the City to “separate the general benefits from the special benefits conferred on a parcel.”2 Special benefits are a “particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large.” 3 Conversely, a general benefit is “conferred on real property located in the district or to the public at large.” 4 Assessment law also mandates that “no assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”5
The Engineer determined the total cost of the improvements, maintenance and activities of the DSPBID, quantified by the general benefit accruing to the public-at-large, assessed parcels, and non- assessed parcels within the DSPBID and non-assessed parcels outside, but adjacent to the DSPBID boundaries, and separated that amount from the special benefit accruing to the assessed parcels. Then, the Engineer determined the proportionate special benefit derived by each assessed parcel within the DSPIBD and allocated the special benefit value of the improve ments, maintenance, and activities accordingly. The Engineer’s determinations and detailed calculations are summarized in this report.

A. Separation of General and Special Benefits
Each of the improvements, maintenance and activities of the DSPBID, and the associated costs and assessments within the DSPBID, were reviewed, identified, and allocated based on special and general benefits pursuant to Article XIIID of the California Const itution. The assessment has been apportioned based on the proportional special benefits conferred to the assessed parcels located within the DSPBID boundaries as determined below.

1. General Benefits
Proposition 218 provides that , for all assessments imposed, there must be a separation and accounting of general and special benefits. Special benefits are conferred directly and only upon assessed parcels.

A general benefit may be conferred on the genera l public, assessed parcels or non-assessed parcels.

Existing City and other public services, which are available to every person and parcel, everywhere within the City, are an example of services that only provide a general benefit. Although the DSPBID’s boundaries have been narrowly drawn and programs have been carefully designed to provide special benefits, it is acknowledged that there will be incidental general benefits as a result of the DSPBID’s improvements, maintenance, and activities.

The California Constitution mandates that “only special benefits are assessable, and an agency shall separate the general benefits from the special benefits.”6 “Generally, this separation and quantification of general and special benefits must be accomplished by apportioning the cost of a service or improvement between the two and assessing property owners only for the portion of the cost representing special benefits.”7 The first step that must be undertaken to separate general and special benefits provided by the DSPBID’s improvements, maintenance, and activities is to identify and quantify the general benefits. This method of computing the value of general benefit inv olves a

1 Cal. Const., art. XIII D, §4(a)
2 Cal. Const., art. XIII D, §4(a)
3 Id, §2(i)
4 Cal Const., art XIII D §2(i)
5 Cal. Const., art. XIII D, §4(a)
6 Cal. Const., art XIII D §4(a)
7 Golden Hill v. San Diego

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15 composite of three distinct types of general benefit — general benefit to assessed parcels within the DSPBID, general benefit to the public at large, and general benefit to non-assessed parcels within and surrounding the DSPBID.
a. General Benefit to the Public-at-Large and Assessed Parcels Although the DSPBID’s improvements, maintenance and activities are narrowly designed and carefully implemented to specially benefit only the assessed parcels, they will generate an incidental general benefit to the public -at-large and assessed parcels with in the DSPBID. To account for the general benefit received by the public at large and assessed parcels, a percentage of the total DSPBID budget has been calculated to pay for these costs.

i. General Benefit to the Public-at-Large
Intercept surveys conducted in other districts show that approximately 97.64% of pedestrian traffic within the DSPBID boundaries is engaged in business at assessed parcels, while the remaining approximately

2.36% is simply passing through and not engaging in business at the assessed parcels8 (Downtown Pomona found 1%, Downtown Burbank found 1%, and North Park, San Diego found 2.4%.) Out of an abundance of caution, this Engineer used 2.7%. The 2.7% of traffic passing through does not have any connection to the assessed parcels, and therefore improvements, maintenance, and activities of the DSPBID that benefit these individuals do not represent a special benefit to the assessed parcels. The

2.7% will, however, receive a derivative and indirect general benefit as a result of the improvements, maintenance, and activities being provided in the DSPBID. Therefore, it is estimated that 2.7% of the benefit created by the DSPBID’s improvements, maintenance, and activities is general benefit provided to the public-at-large. To ensure that the DSPIBD assessment dollars do not fund general benefits to the public-at-large, that portion of the cost of improvements, maintenance, and activities will be paid for with funds not obtained through assessments. Using the 2.7% figure, based on the initial renewal term year improvement, maintenance, and activities budget, the value of this general benefit to the public-at-large is $166,975.45 ($6,184,275.77*0.027).

ii. General Benefit to Assessed Parcels
Although DSPIBD improvements, maintenance, and activities have been directed at assessed parcels to a degree and level proportionate to their assessment rate, in an abundance of caution, this report accounts for the potential general benefits received by assessed parcels. General benefits to assessed parcels includes incidental benefits to parcels that are paying a lower rate, but incidentally, receive a slightly higher level of benefit because they are abutted by parcels paying a higher rate for an increased level of services. In the o pinion of this Engineer, the assessed parcels shall receive 0.30% of general benefit. Three City districts that renewed or were formed recently found general benefit to the assessed parcels in the amount of 0.10% (Stockton Blvd. PBID which renewed in 2019, Franklin Blvd. PBID which renewed in 2020, and the 16th Street (PBID formed in 2020). Out of an abundance of caution, this Engineer used 0.30% as the general benefit to assessed parcels in the DSPIBD. The 0.30% of the budget for each service category will be paid for by funds not obtained through assessments to pay for general benefits to assessed parcels. This portion of the budget totals $ 18,552.83 ($6,184,275.77*0.003).
b. General Benefit to Non-Assessed Parcels
General benefit occurs when a service or improvement, while specifically designed to benefit assessed parcels, incidentally provides benefit to nearby non-assessed parcels. For example, if a district funds regular street cleaning and beautification efforts along commercial corridors, the assessed parcels

8 Surveys conducted in: Downtown Pomona (2018); Downtown Burbank (October 2017); and North Park, San Diego (January 2015)

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16 directly benefit through enhanced cleanliness and aesthetics that improve business appeal and property values. However, non -assessed parcels, such as residentially zoned properties located within or outside, but adjacent to the district boundaries, may also experience a cleaner and more attractive environment. While they do not receive the targeted special benefit, the improved surroundings contribute to a more pleasant neighborhood, reduced litter, and a heightened perception of safety, which are general benefits.

In quantifying these general benefits, the Engineer has determined benefit factors to account for the proportion of DSPBID services that extend beyond assessed parcels. For instance, non -assessed parcels inside the DSPBID boundaries receive a general benef it because they are surrounded by assessed properties that are receiving special benefits. Similarly, parcels outside, but adjacent to the DSPBID boundaries, may experience some spillover benefits from the improvements, maintenance, and activities. The calculation of general benefit to non-assessed parcels can be found in part e of this section under “calculations.”
Although they are only provided directly to the assessed parcels, the DSPBID’s improvements, maintenance and activities may also confer general benefits upon non -assessed parcels within and surrounding the DSPBID. Non -assessed parcels within the DSPBID wo uld be parcels zoned exclusively for residential use. According to Streets and Highways Code section 36632(c) of the Property and Business Improvement District Law of 1994, “Properties zoned solely for residential use, or that are zoned for agricultural u se, are conclusively presumed not to benefit from the improvements and services funded through these assessments, and shall not be subject to any assessment pursuant to this part.” Although parcels zoned for residential or agricultural use do not receive s pecial benefit, they are still considered to receive general benefits. A California Court of Appeal has stated that “services specifically intended for assessed parcels concomitantly confer collateral general benefits to surrounding properties.” 9 It is reasonable to conclude that the improvements, maintenance and activities within the DSPBID will have an incidental impact on non- assessed parcels surrounding or within the DSPBID boundaries. A California Court of Appeal has also noted that “the characterization of a benefit may depend on whether the parcel receives a direct advantage from the improvement…or receives an indirect, derivative advantage resulting from the overall public benefits of the improvement.” 10 Those derivative and indirect impacts are considered general benefits and will be quantified and separated. In this Engineer’s opinion, because services are provided only within the DSPBID and on its perimeter, parcels separated from the DSPBID by at least one intervening parcel will not receive spillover benefits.

After defining the general and special benefits to assessed parcels within the DSPBID, the general benefit to the public-at-large within the DSPBID, and general benefit to non -assessed parcels within and surrounding the DSPBID, the table below determines how the DSPBID budget will be distributed into each category.

The total DSPBID activity budget for improvements, maintenance, and activities for the initial renewal year of its ten (10) year renewed operation is $6,184,275.77. After reducing the improvements, maintenance, and activities budget by the general benefit to the public -at-large and assessed parcels ($263,466.86), the remaining benefit to parcels is $5,920,808.91. The general benefit to the public-at- large and the general benefit to assessed parcels has been proportionally allocated to the DSPBID’s improvements, maintenance, and activity categories as shown in the following table.

9 Beutz v. Riverside (2010) 184 Cal.App.4th 1516
10 Tiburon v. Bonander (2009) 180 Cal.App.4th 1057, 1077

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17 Category Total General Benefit
to Public-at-
Large
General Benefit
to Assessed
Parcels
Remaining
Benefit to
Parcels
Maintenance $1,522,357.22 $45,670.72 $20,167.51 $1,456,518.99 Safety $1,961,736.74 $58,852.10 $25,988.21 $1,876,896.43 Environmental
Management $396,060.41 $11,881.81 $5,246.83 $378,931.77 Economic
Development $1,265,163.07 $37,954.89 $13,442.35 $1,213,765.83 Administration $1,038,958.33 $31,168.75 $13,093.68 $994,695.90 Total $6,184,275.77 $185,528.27 $77,938.58 $5,920,808.92

The remaining benefit, or service cost, to parcels has been distributed to both assessed and non- assessed parcels using the following methodology. First, in order to determine the general benefit to non-assessed parcels, the Engineer assigned each parcel group a benefit factor, determined the appropriate parcel characteristic to use in the calcul ation, and multiplied the benefit factor by the benefit characteristic to determine the benefit units attributable to each parcel group. The Engineer then apportioned the remaining improvements, maintenance, and services cost (service cost minus general be nefit to the public -at-large) in accordance with the benefit units derived by each parcel group.
c. Benefit Factors
All parcels within the DSPBID and outside, but adjacent to the DSPBID boundaries have been assigned a benefit factor to mathematically represent the proportional special and general benefit and quantify the value of each. The determination of benefit factors for each type of activity follows. i. Direct Improvements, Maintenance, and Activities
The improvements, maintenance, and activities (those that are physically provided via a person or people working throughout the DSPIBD) to be provided by the DSPBID generate three types of special benefits:
• Service – The primary special benefit provided by the DSPBID’s physical improvements, maintenance, and activities is the actual service. That is, the actual cleanliness, safety, and beautification created by safety and maintenance personnel and environmental management projects. The maintenance program provides benefits related to graffiti removal, pressure washing, or litter removal services (above and beyond what the City provides) that are directly provided to assessed parcel owners across all zones, wit h the exception of Zone C (Old Sacramento). Safety services are provided to assessed parcel owners across all zones and include on -street safety teams, nuisance abatement programs including a Community Prosecutor, and the formation of safety coalitions wit h training and communications.

Additionally, the DSPBID offers intelligence-based public safety tools, homeless outreach and assistance, and conduct public space audits. The environmental management program provides benefits related to landscaping projects , enhanced lighting installations, blight removal, public art and mural installations, and other activations that are directly provided to assessed parcel owners across all zones.

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18 • Presence – The DSPBID’s physical improvements, maintenance, and activities also provide the special benefit of an individual’s presence on the assessed parcel as the improvements, maintenance, and activities are provided, which can have a deterrent effect and creates a positive impression that the area is well -maintained and safe. The “Disneyland effect” is the benefit the parcels receive from the observation that parcels are being maintained. There are studies which link the perception of cleanliness to a perception of increased security. An increased perception of security within the DSPBID fosters a sense of safety among visitors, encouraging more frequent visits and boosting overall foot traffic. The visible presence of the DSPBID’s dedicated maintenance and safety teams enhances both the perception and reality of a well -maintained, safe, and inviting public space, providing direct benefits to assessed parcels. The maintenance team regularly patrols the DSPBID, addressing cleanliness and upkeep needs by r emoving litter, pressure washing sidewalks adjacent to properties, and removing graffiti, all contributing to an attractive environment for property owners, tenants, and visitors. In addition, the safety team provides services that support the usability and appeal of assessed parcels, patrolling high -traffic areas to address safety concerns and engage in preventative actions. The DSPBID’s environmental management program furthers this commitment by incorporating landscaping, public art installations, and en hanced lighting, which collectively beautify the space and foster a welcoming atmosphere. These improvements, maintenance, and activities are supplemented by clear signage and distinctive markers that promote awareness of the DSPBID’s efforts.

• Proximity – The DSPBID’s physical improvements, maintenance, and activities also provide the special benefit of being in proximity to a cleaner, safer and more beautified parcel. Assessed parcels within the DSPBID receive the special benefit of being within a unified boundary of cleaner, safer, and more beautified parcels. Neighboring parcels enjoy the spillover benefits of being in proximity to increased safety, cleanliness, and beautification. The further away you are from the DSPBID, the less spillover benefit you will receive. Maintenance services within the DSPBID benefit the assessed parcels by providing a cleaner environment for the parcel itself as well as the surrounding areas, i.e. sidewalks and streets. Safety services within the DSPBID benefit the assessed parcels by providing safer streets and sidewalks to access assessed parcels. Environmental management programs within the DSPBID benefit assessed parcels with efforts to support safety and encourage customer traffic while beautifying the DSPBID, community, and enhancing the quality of life.

The majority of the special benefit received by the assessed parcels is the result of the DSPBID’s direct services; onsite presence and proximity are lesser benefits. It is this Engineer’s estimation that seventy- five percent (75%) of the special benefit f rom the DSPBID’s physical improvements, maintenance, and activities is the service, while the presence and proximity benefits each account for twelve and one-half percent (12.5% presence, 12.5% proximity) of the special benefit. Assessed parcels will receive all three benefits; non -assessed parcels within and outside, but adjacent to the DSPBID boundaries will not be directly serviced and therefore only receive the general benefit of proximity. ii. Universal Improvements, Maintenance, and Activities Some of the DSPBID’s improvements, maintenance, and activities, such as economic development, are distinct in that they are not provided to a targeted area within the DSPBID, rather they are provided via internet, TV, radio, and other forms of media and targeted at an audience inside and outside the DSPBID in an effort to bring the audience and attract employees, customers, and residents

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19 into the DSPBID. These improvements, maintenance, and activities are called “universal improvements, maintenance, and activities” and provide two types of special benefits:
• Direct Exposure – The primary special benefit provided by the DSPBID’s universal improvements, maintenance, and activities is exposure. The universal improvements, maintenance, and activities increase awareness of the DSPBID as a commercial and residential destination.
• Incidental Exposure – The DSPBID’s universal improvements, maintenance, and activities will also have a special benefit of incidental exposure, such as word -of-mouth exposure, that results from the direct exposure and increases awareness of the DSPBID as a commercial and residential destination. Because improvements, maintenance, and activities such as economic development are intended to increase awareness, any additional, incidental exposure created as a direct result by the DSPBID improvements, maintenance, and activities is an intended, special benefit to assessed parcels. Additionally, because non-assessed parcels are not included nor intended to receive benefits from any universal improvements, maintenance, and activities of economic development, any incidental exposure they receive is a general benefit.

The majority of the benefit from these economic development improvements, maintenance, and activities is the direct exposure; the incidental exposure is a lesser benefit. It is this Engineer’s estimation that ninety percent (90%) of the special benefit from the economic development universal improvements, maintenance, and activities is direct exposure, while ten percent (10%) is incidental exposure. Assessed parcels will receive both as special benefits; non -assessed parcels within and outside, but adjacent to the DSPBID boundaries will not be directly targeted, however will receive the spillover benefit of incidental exposure.
iii. Factors Determined
Based on the foregoing analysis, all assessed parcels within the DSPBID specially benefit from the DSPBID’s improvements, maintenance, and activities and have been assigned a benefit factor of 1.0 (standard benefit).

In this context, standard benefit refers to the full proportional special benefit that assessed parcels receive from the DSPBID’s improvements, maintenance, and activities , as determined by the Engineer’s analysis. This benefit is measured by a benefit factor of 1.0, indicating that assessed parcels are the primary recipients of the improvements, maintenance, and activities provided. The benefit factor of 1.0 reflects that these parcels specially benefit from the DSPBID’s improvements in a manner commensurate with their assessment.

By contrast, non-assessed parcels receive only a portion of the general benefits, primarily in the form of indirect or spillover effects . Because these general benefits are secondary to the special benefit provided to assessed parcels, non -assessed parcels are assigned reduced benefit factors. Specifically, non-assessed parcels will benefit from 10% of the economic development universal services and

12.5% of the direct improvements, maintenance, and activities; therefore, non-assessed parcels have been assigned benefit factors of 0.10 and 0.125, respectively. The maintenance budget category contains direct improvements, maintenance, and activities ; out of an abundance of caution, the Engineer used the higher 0.125 benefit factor to quantify the general benefit to non-assessed parcels.

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20 d. Non-Assessed Benefit Characteristics
There are two types of parcels that are not assessed: those within the DSPBID and those outside, but immediately adjacent to the DSPBID boundaries. Because they generally benefit in a differing manner, distinct parcel characteristics are used to quantify the general benefit to each type. • Inside – Non-assessed parcels inside of the DSPBID are surrounded by parcels that are assessed and receiving full special benefits; they will, therefore, receive the general benefit of proximity.

These parcels are impacted on more than one side by the DSPBID’s improvements, maintenance, and activities and improvements, maintenance, and activities are provided all around them. Because these parcels are surrounded by specially benefitted parcels, it is appropriate that parcel square footage be used to measure the general benefit they receive. • Adjacent – Adjacent parcels are those that are outside the DSPBID, but immediately adjacent to the DSPBID boundaries. To be immediately adjacent to the DSPBID boundaries means to be immediately adjacent to or directly across the street from specially benefitted parcels within the DSPBID, and accessible from specially benefitted parcels. These parcels generally benefit differently than those inside the DSPBID, because these parcels are adjacent to, rather th an surrounded by, specially benefitted parcels. Squ are footage is not an appropriate measure of benefit to these parcels. Because the parcels are not surrounded by serviced parcels, a long, shallow parcel with the same square footage as a deep, narrow parcel will receive a different level of general benefi t. Likewise, two parcels with the same depth but a different width outside, but adjacent to the DSPBID boundaries will benefit differently. To account for this difference, it is appropriate that parcel linear frontage be used to measure the general benefit the parcels adjacent to the DSPBID boundaries receive.

e. Calculations
To quantify and separate the general benefit to non -assessed parcels, the following calculations were undertaken for each budget category.

1. The total activity budget for each category was determined by costs of services that will be provided by the DSPBID to the assessed property owners. The amount of general benefit to the public-at-large and assessed parcels was subtracted from the category budget.

2. Because all assessed parcels within the DSPBID specially benefit from the DSPBID’s improvements, maintenance, and activities , assessed parcels were assigned a benefit factor of 1.0. Similarly, non-assessed parcels have been assigned benefit factors based on the portion of the benefit they will receive. Each activity was assigned a benefit factor based on the type of improvements, maintenance, and activities to be provided by that category. The benefit factor applicable to each activity was multiplied by the parcel square footage or linear frontage of assessed and non-assessed parcels, to determine the number of benefit units received by each parcel group. This approach ensures that the general benefit to non-assessed parcels is proportionally tied to the special benefits received by assessed parcels, reflecting the indirect and derivative impacts of the DSPBID's improvements, maintenance, and activities.

3. For each activity category, the benefit units for all parcel groups were summed, and the percentage of benefit units attributable to each parcel group was calculated.

4. The total remaining improvement, maintenance, and activity budget, less the amount already determined to be general benefit to the public-at-large and assessed parcels, was allocated to general and special benefit categories for each parcel

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21 group using the calculated benefit percent and applicable benefit characteristic methodology.

5. The special and general benefit resulting from the administrative portion of the budget was determined based on the proportional allocation of benefits derived from improvements, maintenance, and activities from the administrative budget category. The administration budget of the PBID benefits property owners by covering essential administrative functions such as accounting, human resources, insurance, governance, office leases, and other operational improvements, maintenance, and activities necessary to effectively manage the district and support the delivery of special benefit programs to assessed properties within the DSPBID.

Maintenance, Safety, and Environmental Management
Maintenance services will be provided directly to assessed parcels in all zones except for Zone C (Old Sacramento) as Zone C already receives an enhanced level of maintenance services by the local government. For all other Zones, maintenance services will be provided to assessed parcels via a dedicated maintenance team that will patrol and service the DSPBID according to schedules that are periodically evaluated to ensure that parcels’ needs are being met in the most effective and efficient manner possible. Safety services will be provided to assessed parcels via on-street safety teams that will patrol Zones A, B, C, E, and F, while on-call safety services will be available for Zones D and G. The environmental management program services will be provided to assessed parcels in all zones via the deployment of landscaping projects, lighting installations, blight removal, and public art and mural installations.

Because the maintenance, safety, and environmental management programs are provided along streets and alleys, rather than to the entire parcel, linear street frontage is an appropriate measure of the general benefit the safety and maintenance services provide to parcels.

Within all zones that receive maintenance, safety, and environmental management services as described above, maintenance, safety, and environmental management services will be provided along both sides of each street, with parcels along each side receiving 50% of the benefit provided by the service. Although not every parcel in the DSPBID directly faces a serviced street, all of the assessed parcels will benefit from the services being provided as those serviced streets are the only method of ingress and egress to the assessed parcels.

Along the perimeters of all zones that receive maintenance, safety, and environmental management services as described above, maintenance, safety, and environmental management services will only be provided to the side of the street that abuts the assessed parcels. It is, however, reasonable to conclude that parcels abutting the non -serviced side of the street will receive spillover benefits from the opposite side of the street being serviced.

The table below calculates the amount of benefit provided to parcels by the maintenance, safety, and environmental maintenance services programs and separates that benefit value between special benefits provided to assessed parcels and general benefits ind irectly received by adjacent parcels outside the DSPBID and non-assessed parcels.

Maintenance services are not provided in Zone C (Old Sacramento), thus there is no benefit to parcels within or surrounding Zone C (Old Sacramento).

The remaining budget for maintenance, safety, and environmental management, minus the amount of general benefit to the public -at-large and assessed parcels, is $3,763,749.75. The calculations below determine the amount of general benefit to assessed and non-assessed parcels within all zones except

Downtown Sacramento PBID Management District Plan
February 7, 2025
22 for the zone prescribed above, respectively. The benefit percentages are determined by adding both the assessed and non-assessed benefit units together, then dividing the benefit units for the assessed (or non-assessed) by the total of the benefit units. This is the percentage of assessed (or non-assessed) benefits.

Parcel Type
Square
Footage
Benefit
Factor
Benefit
Units
Benefit
Percent
Remaining
Budget

Assessed 12,037,319 1 12,037,319.00 99.893% X $3,763,749.75 = $3,759,719.13 Non-assessed 103,237 0.125 12,904.63 0.1070% X $3,763,749.75 = $4,030.61

The maintenance, safety and environmental management budget, minus the amount of general benefit to the public at large, assessed parcels, and non-assessed parcels within the DSPBID, is $3,759,719.13. The calculations below determine the amount of general benefit to parcels adjacent to the DSPBID but outside the DSPBID. The benefit percentages are determined by adding both the inside and adjacent benefit units together, then dividing the benefit units for the assessed (or non- assessed) by the total of the benefit units. This is the percentage of assessed (or non-assessed) benefits.

Parcel Type
Linear
Frontage
Benefit
Factor
Benefit
Units
Benefit
Percent Benefit Value

Inside 119,655 1.000 119,655.00 98.740% X $3,759,719.13 = $3,712,347.19 Adjacent 12,215 0.125 1,526.88 1.260% X $3,759,719.13 = $47,371.95

Therefore, the allocation of the maintenance, safety, and environmental management budget is as follows:

General Benefit – Public at Large $104,764.17
General Benefit – Assessed Parcels $11,640.46
General Benefit – Non-Assessed Inside Parcels $4,030.61 General Benefit –Adjacent Parcels $47,371.95
Special Benefit $3,712,347.19
Total $3,880,154.38

Economic Development
Unlike maintenance, safety, and environmental management, economic development services are not provided via physical patrols within the DSPBID. Rather, the economic development program is directed at improving occupancy rates and rents on assessed parcels. Although the programs will only feature assessed parcels and the buildings thereon, it is reasonable to conclude that there will be a minor, derivative and indirect benefit to parcels adjacent to but outside the DSPBID. Because these services are highly focused, and are not physically provided along streets, it is our estimation

Downtown Sacramento PBID Management District Plan
February 7, 2025
23 that the adjacent parcels will receive a general benefit equal to ten percent (10%) of the standard benefit. Based on this estimation, adjacent parcels would have a benefit factor of 0.10 (1.00 x 10%).

The economic development budget, minus the amount of general benefit to the public -at-large and assessed parcels, is $1,227,208.18. The calculations below determine the amount of general benefit to non-assessed parcels within the DSPBID. The benefit percentages are determined by adding both the assessed and non-assessed benefit units together, then dividing the benefit units for the assessed (or non-assessed) by the total of the benefit units. This is the percentage of assessed (or non -assessed) benefits.

Parcel Type
Square
Footage
Benefit
Factor
Benefit
Units
Benefit
Percent
Remaining
Budget

Assessed 12,037,319 1.00 12,037,319.00 99.914% X $1,227,208.18 = $1,226,156.57 Non-assessed 103,237 0.10 10,323.70 0.086% X $1,227,208.18 = $1,051.60

The economic development budget, minus the amount of general benefit to the public, assessed parcels, and non -assessed parcels within the DSPBID, is $1,226,156.57. The calculations below determine the amount of general benefit to parcels adjacent to but outside the DSPBID. The benefit percentages are determined by adding both the inside and adjacent benefit units together, then dividing the benefit units for the as sessed (or non -assessed) by the total of the benefit units. This is the percentage of assessed (or non-assessed) benefits.

Parcel Type
Linear
Frontage
Benefit
Factor
Benefit
Units
Benefit
Percent
Benefit
Value

Non-Assessed Inside 119,655 1.000 119,655.00 98.989% X $1,226,156.57 =$1,213,765.83 Adjacent 1,221.5 0.10 1,221.5 1.011% X $1,226,156.57 = $12,390.75

Therefore, the allocation of the economic development budget is as follows:

General Benefit – Public At Large $34,159.40
General Benefit – Assessed Parcels $3,795.49
General Benefit – Non-Assessed Inside Parcels $1,051.60 General Benefit – Adjacent Parcels $12,390.75
Special Benefit $1,213,765.83
Total $1,265,163.07

Downtown Sacramento PBID Management District Plan
February 7, 2025
24 Administration
The administration budget line items relate to the improvements, maintenance and activities provided.

These costs have been allocated proportionally based on the special and general benefit provided by each category.

Special Benefit to Parcels General Benefit to Parcels
Maintenance $1,456,518.99 $20,167.51
Safety $1,876,896.42 $25,988.21
Environmental Management $378,931.77 $5,246.83
Economic Development $1,213,765.83 $13,442.35
Activity Totals $4,926,113.01 $64,844.91
Percent 0.98701 0.01299
Administration $994,695.90 $13,093.68
Total Parcel Benefits $5,920,808.91 $77,938.59

Total Benefits
Based on the foregoing calculations, the total benefits to assessed parcels, non -assessed parcels, and the general public are:

General
Benefit to
Assessed
Parcels
Special
Benefit to
Assessed
Parcels
General
Benefit
to Non-
Assessed
Parcels
General
Benefit to
Public
Total
Maintenance $4,567.07 $1,456,518.99 $20,167.51 $41,103.64 $1,522,357.21 Safety $5,885.21 $1,876,896.42 $25,988.21 $52,966.89 $1,961,736.73 Environmental
Management $1,188.18 $378,931.77 $5,246.83 $10,693.63 $396,060.41 Economic
Development $3,795.49 $1,213,765.83 $13,442.35 $34,159.40 $1,265,163.07 Administration $3,116.87 $994,695.90 $13,093.68 $28,051.87 $1,038,958.32 Total $18,552.82 $5,920,808.91 $77,938.58 $166,975.43 $6,184,275.74

Downtown Sacramento PBID Management District Plan
February 7, 2025
25 f. Non-Assessment Funding
The programs funded by the DSPBID receive additional non-assessment funding in the form of grants, corporate sponsorships, event income, and other miscellaneous funds. These funding sources are anticipated to equal or exceed the amount of general benefit c onferred annually by the DSPBID’s improvements, maintenance, and activities, $263,466.83. These non-assessment funds will be used to pay for the general benefit provided by the DSPBID’s improvements, maintenance, and activities, ensuring that parcel assessments will only be used to provide special benefits and “any additional costs of providing general benefits [are] not included in the amounts assessed.”11

2. Special Benefits
The improvements, maintenance, and activities , to be provided by the DSPBID , convey special benefits directly to the assessed parcels. Assessment law requires that “the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, th e maintenance and operation expenses of a public improvement, or the cost of the property related service being provided.” 12 Further, “no assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”13 Special benefit “includes incidental or collateral effects that arise from the maintenance or activities of property-based districts even if those incidental or collateral effects benefit property or persons not assessed.”14

To determine the total special benefit value to be conveyed to the assessed parcels, we deduct the general benefit value ( $263,466.83) from the total value of the improvements, maintenance, and activities ($6,184,275.74). The remaining $5,920,808.91 is considered the special benefit to assessed parcels (the “Total Assessment”). The Total Assessment represents the total value of the special benefit to be provided by the improvements, maintenance, and activities . The Total Assessment has been proportionally divided among the assessed parcels so that no assessment exceeds the reasonable cost of the proportional special benefit conferred on a parcel. The assessment rate has been designed to ensure that “properties that receive the same proportionate special benefit pay the same assessment.”15 Service
Provided
Total Benefit
Value
General Benefit
to Assessed
Parcels
General Benefit
Value to Public
General Benefit
Value to Non-
Assessed
Special Benefit
to Assessed
Parcels (Total
Assessment)
Maintenance $1,522,357.21 $4,567.07 $41,103.64 $20,167.51 $1,456,518.99 Safety $1,961,736.73 $5,885.21 $52,966.89 $25,988.21 $1,876,896.42 Environmental
Management $396,060.41 $1,188.18 $10,693.63 $5,246.83 $378,931.77 Economic
Development $1,265,163.07 $3,795.49 $34,159.40 $13,442.35 $1,213,765.83 Administration $1,038,958.32 $3,116.87 $28,051.87 $13,093.68 $994,695.90 Total $6,184,275.74 $18,552.82 $166,975.43 $77,938.58 $5,920,808.91

11 Streets and Highways Code section 36632(a)
12 Cal. Const., art XIII D §4(a)
13 Ibid
14 Streets and Highways Code section 36615.5
15 Tiburon v. Bonander (2009) 180 Cal.App.4th 1057

Downtown Sacramento PBID Management District Plan
February 7, 2025
26 B. Assessment Methodology

1. Base Formula
Each parcel will be assessed based on proportional special benefits received. The variables used for the annual assessment formula are parcel size, building size, benefit zone, parcel type and property tax-exemption status. These variables are all appropriate measures of the proportional special benefit because the need for services, level of services, and quantity of services are all relative to these variables; thus the special benefit provided to each parcel by the services can be proportionally measured using these variables.
a. Determination of Assessment Rates
Parcel size is an appropriate assessment basis and measure of benefit “because not all parcels in the district are identical in size…some will receive more special benefit than others,” 16 thus parcel size relates to the quantity of services and resultant benefit to be provided. Each of the variables used relates directly to the service level and special benefit provided to each parcel. Parcel square footage is the size of the parcel, measured in square feet. Building square footage is the size of any buildings on the parcel, measured in square feet. Size is an appropriate measure of proportional special benefit because it relates directly to the quantity of services provided to the parc el, the highest and best use of a parcel, and reflects the long-term value implications of the DSPBID. The larger a parcel and the building thereon, the more services and benefit the parcel will receive.

The cost of providing services is primarily dependent upon the parcel size; building size plays a lesser role because services such as maintenance, safety, and beautification, are focused on the parcel's frontage and immediate surroundings rather than the building's interior. Additionally, services like street cleaning, lighting, and patrols are influenced by the parcel's linear frontage, which determines accessibility and public interface. Larger parcels inherently require more resources to deliver these services, making parcel size a stronger determinant of service costs than building size. Based on historical service provisions, it is our estimation that the ratio is approximately 2:1. Thus, the assessment rate applied to parcel size is twice that applied to building size.

To determine the assessment rates, the special benefit value was divided by the total assessable parcel and building square footage per zone, as shown in the tables below.

Parcel Group
Initial Parcel
Size Budget
Parcel Square
Footage
Initial Parcel
Assessment
Rate ($/sqft/yr)
Zone A Standard $387,737.25 ÷ 1,337,025 = $0.290
Zone A Tax-Exempt $7,175.33 ÷ 49,485 = $0.145
Zone B Standard $777,532.08 ÷ 2,990,508 = $0.260
Zone B Tax Exempt $14,253.72 ÷ 109,644 = $0.130
Zone C Standard $270,206.70 ÷ 900,689 = $0.300
Zone C Tax Exempt $0.00 ÷ 1 = $0.000
Zone D Standard $452,152.69 ÷ 4,110,479 = $0.110
Zone D Tax Exempt $0.00 ÷ 1 = $0.000
Zone E Standard $189,458.60 ÷ 947,293 = $0.200
Zone E Tax Exempt $960.00 ÷ 9,600 = $0.100
Zone E Interior $24,710.07 ÷ 160,455 = $0.154
Zone F Standard $248,704.75 ÷ 994,819 = $0.250
Zone F Tax Exempt $1,198.00 ÷ 9,584 = $0.125
Zone G Railyards $45,933.75 ÷ 306,225 = $0.150
Zone G Tax Exempt $8,363.48 ÷ 111,513 = $0.075

16 Dahms v. Downtown Pomona (2009) 173 Cal.App.4th 1201

Downtown Sacramento PBID Management District Plan
February 7, 2025
27 Parcel Group
Initial
Building Size
Budget
Building
Square Footage
Initial Building
Assessment
Rate ($/sqft/yr)
Zone A Standard $1,049,478.68 ÷ 7,237,784 = $0.145
Zone A Tax-Exempt $10,334.15 ÷ 142,540 = $0.073
Zone B Standard $835,559.92 ÷ 6,427,384 = $0.130
Zone B Tax Exempt $23,245.24 ÷ 357,619 = $0.065
Zone C Standard $228,533.85 ÷ 1,523,559 = $0.150
Zone C Tax Exempt $0.00 ÷ 1 = $0.000
Zone D Standard $539,260.32 ÷ 9,804,733 = $0.055
Zone D Tax Exempt $0.00 ÷ 1 = $0.000
Zone E Standard $293,772.80 ÷ 2,937,728 = $0.100
Zone E Tax Exempt $2,700.00 ÷ 54,000 = $0.050
Zone E Interior $47,062.94 ÷ 611,207 = $0.077
Zone F Standard $457,406.88 ÷ 3,659,255 = $0.125
Zone F Tax Exempt $418.00 ÷ 6,688 = $0.063
Zone G Railyards $0.00 ÷ 1 = $0.000
Zone G Tax Exempt $4,649.74 ÷ 123,933 = $0.038

b. Summary of Assessment Rates
Therefore, the annual assessment cost to parcels is as shown below. All assessment rates may be subject to an increase of no more than five (5%) percent per year. Maximum annual assessment rates are shown in Appendix 1. If you would like more information about parcel assessments, please call Civitas at (916)437-4300 or (800)999-7781.

Sample assessment calculations are shown in Appendix 4.

Downtown Sacramento PBID Management District Plan
February 7, 2025
28 c. Parcel Types

1. Tax-Exempt Parcels
Because they do not have a commercial component, private parcels that are property tax -exempt, as shown on the County Assessor’s records, will be assessed at a rate equal to one-half (50%) of the standard rate for their respective benefit zones. These parcels will benefit in that they will be cleaner and safer, but they benefit to a lesser degree than parcels occupied by for -profit businesses. It is the Engineer’s estimation that 50% is a reasonable representation of the differing degree of benefit between taxable and tax-exempt.

2. Condominium Parcels
Condominium parcels are not considered exclusively zoned for residential purposes, and will benefit from services; therefore, they will be assessed. Condominium parcels will specially benefit in that they will be cleaner, safer, promoted to potential tenants, and more easily accessible and attractive to both current and future tenants. Each individual condominium is assessed its individual building square footage as shown on the County Assessor’s records, plus its proportional share of the parcel square footage as determined by its proportional share of the total building square footage.

3. Entertainment and Sports Complex Parcels
Due to their unique building size and nature, entertainment and sports complex parcels will be assessed the appropriate benefit zone standard rate based on building footprint, rather than total building square footage. Building footprint is the square footage of the ground floor of the building. The assessment methodology has been created to ensure that the assessment paid by each parcel is commensurate with the benefit received.

4. Zone E Interior Parcels
Due to the unique nature of the Entertainment Zone, streets within the zone will not be serviced. Interior parcels are those parcels that only have frontage along the interior streets (6th Street, Merchant Street, 5th Street, or 4th Street). The level of services to be provided to Zone E Interior parcels is equivalent to that provided in Zone G, which also does not receive any on-street or regularly deployed programming.

Thus, interior parcels will be assessed a lower rate commensurate with the benefit received. The removal of on-street and regularly deployed programming reduces the total Zone E budget by 23%. As a result, 77% of the Zone E budget remains, reflecting the services still being provided to Zone E Interior parcels.

Since the assessment rate is directly tied to the service budget, the assessment rate for Zone E Interior parcels is reduced by 23% to ensure it aligns proportionally with the benefit received.

5. Changes in Data
It is the intent of this Plan and Engineer’s Report that each parcel included in the DSPBID can be clearly identified. Every effort has been made to ensure that all parcels included in the DSPBID are consistent in the boundary description, the boundary ma p, and the assessment calculation table. However, if inconsistencies arise, the order of precedence shall be: 1) the assessment calculation table, 2) the boundary map, and 3) the boundary description.

If the zoning, property use, ownership, building square footage, size, or property tax-exempt status of a parcel changes during the term of this DSPBID, the assessment calculation may be modified accordingly.

C. Assessment Notice
During the hearing process, an Assessment Notice will be sent to owners of each parcel in the DSPBID. The Assessment Notice provides an estimated assessment. The final individual assessment Downtown Sacramento PBID Management District Plan
February 7, 2025
29 for any particular parcel may change, up or down, if the parcel size or zoning differ from those found on the Assessment Notice. A list of parcels to be included in the DSPBID is provided within Appendix 4.

D. Time and Manner for Collecting Assessments
As provided by Property and Business Improvement District Law of 1994, Streets and Highways Code section 36600 et seq, the DSPBID assessment will appear as a separate line item on annual property tax bills prepared by the County of Sacramento. Parcels which do not receive property tax bills will be invoiced by the City. Property tax bills are generally distributed in the fall, and payment is expected by lump sum or installment. The County of Sacramento shall distribute funds collected to the City of Sacramento, which will then forward funds to the Owners’ Association. Existing laws for enforcement and appeal of property taxes, including penalties and interest, apply to the assessments.

E. Bonds
Bonds will not be issued to finance services as a part of this DSPBID.

F. Engineer’s Certification
I hereby certify, to the best of my knowledge and experience, that each of the identified benefiting parcels located within the Downtown Sacramento Property and Business Improvement District will receive a special benefit over and above the general benefit s conferred and that the amount of the assessment is no greater than the proportional special benefits conferred on each assessed parcel, as described in this Engineer’s Report.

Preparation of the Engineer’s Report for the Downtown Sacramento Property and Business Improvement District was completed by:
_____________________________
Ross Peabody, R.C.E. #51090
State of California
[NAME]
__________________
Date
This Engineer’s Report is intended to be distributed as part of the Management District Plan in its entirety, including the Boundary Description (Section IV), the Assessment Calculation Table (Appendix 4), and the Boundary Map (Appendix 3). Reproduction and distribution of only Section VIII of this Management District Plan violates the intent of this stamp and signature.

February 7, 2025

Downtown Sacramento PBID Management District Plan
February 7, 2025
30 APPENDIX 1 – MAXIMUM ANNUAL ASSESSMENT RATES

The table below illustrates the maximum annual assessment rate with the assumption that the rates will be increased annually by five percent (5%) with approval of the DSP Board. The maximum rates listed are a required disclosure and not the anticipated course of action.

Maximum Annual Parcel Size Assessment Rate

ZONE A B C D E F G
2026 $0.290 $0.260 $0.300 $0.110 $0.200 $0.250 $0.150 2027 $0.305 $0.273 $0.315 $0.116 $0.210 $0.263 $0.158 2028 $0.320 $0.287 $0.331 $0.121 $0.221 $0.276 $0.165 2029 $0.336 $0.301 $0.347 $0.127 $0.232 $0.289 $0.174 2030 $0.352 $0.316 $0.365 $0.134 $0.243 $0.304 $0.182 2031 $0.370 $0.332 $0.383 $0.140 $0.255 $0.319 $0.191 2032 $0.389 $0.348 $0.402 $0.147 $0.268 $0.335 $0.201 2033 $0.408 $0.366 $0.422 $0.155 $0.281 $0.352 $0.211 2034 $0.428 $0.384 $0.443 $0.163 $0.295 $0.369 $0.222 2035 $0.450 $0.403 $0.465 $0.171 $0.310 $0.388 $0.233

Maximum Annual Building Size Assessment Rate

ZONE A B C D E F G
2026 $0.145 $0.130 $0.150 $0.055 $0.100 $0.125 $0.075 2027 $0.152 $0.137 $0.158 $0.058 $0.105 $0.131 $0.079 2028 $0.160 $0.143 $0.165 $0.061 $0.110 $0.138 $0.083 2029 $0.168 $0.150 $0.174 $0.064 $0.116 $0.145 $0.087 2030 $0.176 $0.158 $0.182 $0.067 $0.122 $0.152 $0.091 2031 $0.185 $0.166 $0.191 $0.070 $0.128 $0.160 $0.096 2032 $0.194 $0.174 $0.201 $0.074 $0.134 $0.168 $0.101 2033 $0.204 $0.183 $0.211 $0.077 $0.141 $0.176 $0.106 2034 $0.214 $0.192 $0.222 $0.081 $0.148 $0.185 $0.111 2035 $0.225 $0.202 $0.233 $0.085 $0.155 $0.194 $0.116

Downtown Sacramento PBID Management District Plan
February 7, 2025
31 APPENDIX 2 – PBID LAW

*** THIS DOCUMENT IS CURRENT THROUGH THE 2023 EXTRA SESSION CH 1, 2023 REGULAR SESSION CH. 890***
(ALL 2023 LEGISLATION)

STREETS AND HIGHWAYS CODE
DIVISION 18. PARKING
PART 7. PROPERTY AND BUSINESS IMPROVEMENT DISTRICT LAW OF 1994

CHAPTER 1. General Provisions

ARTICLE 1. Declarations

36600. Citation of part

This part shall be known and may be cited as the “Property and Business Improvement District Law of 1994.”

36601. Legislative findings and declarations; Legislative guidance

The Legislature finds and declares all of the following:
(a) Businesses located and operating within business districts in some of this state’s communities are economically disadvantaged, are underutilized, and are unable to attract customers due to inadequate facilities, services, and activities in the business districts. (b) It is in the public interest to promote the economic revitalization and physical maintenance of business districts in order to create jobs, attract new businesses, and prevent the erosion of the business districts. (c) It is of particular local benefit to allow business districts to fund business related improvements, maintenance, and activities through the levy of assessments upon the businesses or real property that receive benefits from those improvements.
(d) Assessments levied for the purpose of conferring special benefit upon the real property or a specific benefit upon the businesses in a business district are not taxes for the general benefit of a city, even if property, businesses, or persons not assessed receive incidental or collateral effects that benefit them. (e) Property and business improvement districts formed throughout this state have conferred special benefits upon properties and businesses within their districts and have made those properties and businesses more useful by providing the following benefits:
(1) Crime reduction. A study by the Rand Corporation has confirmed a 12-percent reduction in the incidence of robbery and an 8-percent reduction in the total incidence of violent crimes within the 30 districts studied.
(2) Job creation.
(3) Business attraction.
(4) Business retention.
(5) Economic growth.
(6) New investments.
(f) With the dissolution of redevelopment agencies throughout the state, property and business improvement districts have become even more important tools with which communities can combat blight, promote economic opportunities, and create a clean and safe environment. (g) Since the enactment of this act, the people of California have adopted Proposition 218, which added Article XIII D to the Constitution in order to place certain requirements and restrictions on the formation of, and activities, expenditures, and assessments by property-based districts. Article XIII D of the Constitution provides that property-based districts may only levy assessments for special benefits. (h) The act amending this section is intended to provide the Legislature’s guidance with regard to this act, its interaction with the provisions of Article XIII D of the Constitution, and the determination of special benefits in property-based districts.

Downtown Sacramento PBID Management District Plan
February 7, 2025
32 (1) The lack of legislative guidance has resulted in uncertainty and inconsistent application of this act, which discourages the use of assessments to fund needed improvements, maintenance, and activities in property-based districts, contributing to blight and other underutilization of property. (2) Activities undertaken for the purpose of conferring special benefits upon property to be assessed inherently produce incidental or collateral effects that benefit property or persons not assessed. Therefore, for special benefits to exist as a separate and distinct category from general benefits, the incidental or collateral effects of those special benefits are inherently part of those special benefits. The mere fact that special benefits produce incidental or collateral effects that benefit property or persons not assessed does not convert any portion of those special benefits or their incidental or collateral effects into general benefits. (3) It is of the utmost importance that property-based districts created under this act have clarity regarding restrictions on assessments they may levy and the proper determination of special benefits. Legislative clarity with regard to this act will provide districts with clear instructions and courts with legislative intent regarding restrictions on property-based assessments, and the manner in which special benefits should be determined.

36602. Purpose of part

The purpose of this part is to supplement previously enacted provisions of law that authorize cities to levy assessments within property and business improvement districts, to ensure that those assessments conform to all constitutional requirements and are determined and assessed in accordance with the guidance set forth in this act.

This part does not affect or limit any other provisions of law authorizing or providing for the furnishing of improvements or activities or the raising of revenue for these purposes.

36603. Preemption of authority or charter city to adopt ordinances levying assessments

Nothing in this part is intended to preempt the authority of a charter city to adopt ordinances providing for a different method of levying assessments for similar or additional purposes from those set forth in this part. A property and business improvement district created pursuant to this part is expressly exempt from the provisions of the Special Assessment Investigation, Limitation and Majority Protest Act of 1931 (Division 4 (commencing with Section 2800)).

36603.5 Part prevails over conflicting provisions

Any provision of this part that conflicts with any other provision of law shall prevail over the other provision of law, as to districts created under this part.

36604. Severability

This part is intended to be construed liberally and, if any provision is held invalid, the remaining provisions shall remain in full force and effect. Assessments levied under this part are not special taxes.

ARTICLE 2. Definitions

36606. “Activities”

“Activities” means, but is not limited to, all of the following that benefit businesses or real property in the district:
(a) Promotion of public events.
(b) Furnishing of music in any public place.
(c) Promotion of tourism within the district.
(d) Marketing and economic development, including retail retention and recruitment. (e) Providing security, sanitation, graffiti removal, street and sidewalk cleaning, and other municipal services supplemental to those normally provided by the municipality. (f) Other services provided for the purpose of conferring special benefit upon assessed real property or specific benefits upon assessed businesses located in the district.

Downtown Sacramento PBID Management District Plan
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33 36606.5. “Assessment”

“Assessment” means a levy for the purpose of acquiring, constructing, installing, or maintaining improvements and providing activities that will provide certain benefits to properties or businesses located within a property and business improvement district.
36607. “Business”

“Business” means all types of businesses and includes financial institutions and professions.

36608. “City”

“City” means a city, county, city and county, or an agency or entity created pursuant to Article 1 (commencing with Section 6500) of Chapter 5 of Division 7 of Title 1 of the Government Code, the public member agencies of which includes only cities, counties, or a city and county, or the State of California.

36609. “City council”

“City council” means the city council of a city or the board of supervisors of a county, or the agency, commission, or board created pursuant to a joint powers agreement and which is a city within the meaning of this part.

36609.4. “Clerk”

“Clerk” means the clerk of the legislative body.

36609.5. “General benefit”

“General benefit” means, for purposes of a property-based district, any benefit that is not a “special benefit” as defined in Section 36615.5.

36610. “Improvement”

“Improvement” means the acquisition, construction, installation, or maintenance of any tangible property with an estimated useful life of five years or more including, but not limited to, the following:
(a) Parking facilities.
(b) Benches, booths, kiosks, display cases, pedestrian shelters and signs. (c) Trash receptacles and public restrooms.
(d) Lighting and heating facilities.
(e) Decorations.
(f) Parks.
(g) Fountains.
(h) Planting areas.
(i) Closing, opening, widening, or narrowing of existing streets. (j) Facilities or equipment, or both, to enhance security of persons and property within the district. (k) Ramps, sidewalks, plazas, and pedestrian malls.
(l) Rehabilitation or removal of existing structures.

36611. “Management district plan”; “Plan”

“Management district plan” or “plan” means a proposal as defined in Section 36622.

36612. “Owners’ association”

“Owners’ association” means a private nonprofit entity that is under contract with a city to administer or implement improvements, maintenance, and activities specified in the management district plan. An owners’ association may be an existing nonprofit entity or a newly formed nonprofit entity. An owners’ association is a private entity and may not be considered a public entity for any purpose, nor may its board members or staff be considered to be

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34 public officials for any purpose. Notwithstanding this section, an owners’ association shall comply with the Ralph M. Brown Act (Chapter 9 (commencing with Section 54950) of Part 1 of Division 2 of Title 5 of the Government Code), at all times when matters within the subject matter of the district are heard, discussed, or deliberated, and with the California Public Records Act (Division 10 (commencing with Section 7920.000) of Title 1 of the Government Code), for all records relating to activities of the district. 36614. “Property”

“Property” means real property situated within a district.

36614.5. “Property and business improvement district”; “District”

“Property and business improvement district,” or “district,” means a property and business improvement district established pursuant to this part.

36614.6. “Property-based assessment”

“Property-based assessment” means any assessment made pursuant to this part upon real property.

36614.7. “Property-based district”

“Property-based district” means any district in which a city levies a property-based assessment.

36615. “Property owner”; “Business owner”; “Owner”

“Property owner” means any person shown as the owner of land on the last equalized assessment roll or otherwise known to be the owner of land by the city council. “Business owner” means any person recognized by the city as the owner of the business. “Owner” means either a business owner or a property owner. The city council has no obligation to obtain other information as to the ownership of land or businesses, and its determination of ownership shall be final and conclusive for the purposes of this part. Wherever this part requires the signature of the property owner, the signature of the authorized agent of the property owner shall be sufficient. Wherever this part requires the signature of the business owner, the signature of the authorized agent of the business owner shall be sufficient.

36615.5. “Special benefit” [Effective January 1, 2023]

(a) “Special benefit” means, for purposes of a property-based district, a particular and distinct benefit over and above general benefits conferred on real property located in a district or to the public at large. Special benefit includes incidental or collateral effects that arise from the improvements, maintenance, or activities of property- based districts even if those incidental or collateral effects benefit property or persons not assessed. Special benefit excludes general enhancement of property value.

(b) “Special benefit” also includes, for purposes of a property-based district, a particular and distinct benefit provided directly to each assessed parcel within the district. Merely because parcels throughout an assessment district share the same special benefits does not make the benefits general.

36616. “Tenant”

“Tenant” means an occupant pursuant to a lease of commercial space or a dwelling unit, other than an owner.

ARTICLE 3 Prior Law

36617. Alternate method of financing certain improvements and activities; Effect on other provisions

This part provides an alternative method of financing certain improvements and activities. The provisions of this part shall not affect or limit any other provisions of law authorizing or providing for the furnishing of improvements or activities or the raising of revenue for these purposes. Every improvement area established pursuant to the

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35 Parking and Business Improvement Area Law of 1989 (Part 6 (commencing with Section 36500) of this division) is valid and effective and is unaffected by this part.

CHAPTER 2. Establishment

36620. Establishment of property and business improvement district

A property and business improvement district may be established as provided in this chapter.

36620.5. Requirement of consent of city council

A county may not form a district within the territorial jurisdiction of a city without the consent of the city council of that city. A city may not form a district within the unincorporated territory of a county without the consent of the board of supervisors of that county. A city may not form a district within the territorial jurisdiction of another city without the consent of the city council of the other city.

36621. Initiation of proceedings; Petition of property or business owners in proposed district

(a) Upon the submission of a written petition, signed by the property or business owners in the proposed district who will pay more than 50 percent of the assessments proposed to be levied, the city council may initiate proceedings to form a district by the adoption of a resolution expressing its intention to form a district. The amount of assessment attributable to property or a business owned by the same property or business owner that is in excess of 40 percent of the amount of all assessments proposed to be levied, shall not be included in determining whether the petition is signed by property or business owners who will pay more than 50 percent of the total amount of assessments proposed to be levied. (b) The petition of property or business owners required under subdivision (a) shall include a summary of the management district plan. That summary shall include all of the following:
(1) A map showing the boundaries of the district.
(2) Information specifying where the complete management district plan can be obtained. (3) Information specifying that the complete management district plan shall be furnished upon request.
(c) The resolution of intention described in subdivision (a) shall contain all of the following:
(1) A brief description of the proposed improvements, maintenance, and activities, the amount of the proposed assessment, a statement as to whether the assessment will be levied on property or businesses within the district, a statement as to whether bonds will be issued, and a description of the exterior boundaries of the proposed district, which may be made by reference to any plan or map that is on file with the clerk. The descriptions and statements do not need to be detailed and shall be sufficient if they enable an owner to generally identify the nature and extent of the improvements, maintenance, and activities, and the location and extent of the proposed district. (2) A time and place for a public hearing on the establishment of the property and business improvement district and the levy of assessments, which shall be consistent with the requirements of Section 36623.

36622. Contents of management district plan

The management district plan shall include, but is not limited to, all of the following:
(a) If the assessment will be levied on property, a map of the district in sufficient detail to locate each parcel of property and, if businesses are to be assessed, each business within the district. If the assessment will be levied on businesses, a map that identifies the district boundaries in sufficient detail to allow a business owner to reasonably determine whether a business is located within the district boundaries. If the assessment will be levied on property and businesses, a map of the district in sufficient detail to locate each parcel of property and to allow a business owner to reasonably determine whether a business is located within the district boundaries.
(b) The name of the proposed district.
(c) A description of the boundaries of the district, including the boundaries of benefit zones, proposed for establishment or extension in a manner sufficient to identify the affected property and businesses included,

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36 which may be made by reference to any plan or map that is on file with the clerk. The boundaries of a proposed property assessment district shall not overlap with the boundaries of another existing property assessment district created pursuant to this part. This part does not prohibit the boundaries of a district created pursuant to this part to overlap with other assessment districts established pursuant to other provisions of law, including, but not limited to, the Parking and Business Improvement Area Law of 1989 (Part 6 (commencing with Section 36500)). This part does not prohibit the boundaries of a business assessment district created pursuant to this part to overlap with another business assessment district created pursuant to this part. This part does not prohibit the boundaries of a business assessment district created pursuant to this part to overlap with a property assessment district created pursuant to this part. (d) The improvements, maintenance, and activities proposed for each year of operation of the district and the estimated cost thereof. If the improvements, maintenance, and activities proposed for each year of operation are the same, a description of the first year’s proposed improvements, maintenance, and activities and a statement that the same improvements, maintenance, and activities are proposed for subsequent years shall satisfy the requirements of this subdivision.
(e) The total annual amount proposed to be expended for improvements, maintenance, or activities, and debt service in each year of operation of the district. If the assessment is levied on businesses, this amount may be estimated based upon the assessment rate. If the total annual amount proposed to be expended in each year of operation of the district is not significantly different, the amount proposed to be expended in the initial year and a statement that a similar amount applies to subsequent years shall satisfy the requirements of this subdivision.
(f) The proposed source or sources of financing, including the proposed method and basis of levying the assessment in sufficient detail to allow each property or business owner to calculate the amount of the assessment to be levied against their property or business. The plan also shall state whether bonds will be issued to finance improvements.
(g) The time and manner of collecting the assessments. (h) The specific number of years in which assessments will be levied. In a new district, the maximum number of years shall be five. Upon renewal, a district shall have a term not to exceed 10 years.

Notwithstanding these limitations, a district created pursuant to this part to finance capital improvements with bonds may levy assessments until the maximum maturity of the bonds. The management district plan may set forth specific increases in assessments for each year of operation of the district. (i) The proposed time for implementation and completion of the management district plan. (j) Any proposed rules and regulations to be applicable to the district. (k)
(1) A list of the properties or businesses to be assessed, including the assessor’s parcel numbers for properties to be assessed, and a statement of the method or methods by which the expenses of a district will be imposed upon benefited real property or businesses, in proportion to the benefit received by the property or business, to defray the cost thereof. (2) In a property-based district, the proportionate special benefit derived by each identified parcel shall be determined exclusively in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the activities. An assessment shall not be imposed on any parcel that exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and a property-based district shall separate the general benefits, if any, from the special benefits conferred on a parcel. Parcels within a property-based district that are owned or used by any city, public agency, the State of California, or the United States shall not be exempt from assessment unless the governmental entity can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit. The value of any incidental, secondary, or collateral effects that arise from the improvements, maintenance, or activities of a property- based district and that benefit property or persons not assessed shall not be deducted from the entirety of the cost of any special benefit or affect the proportionate special benefit derived by each identified parcel.
(3) In a property-based district, properties throughout the district may share the same special benefits. In a district with boundaries that define which parcels are to receive improvements, maintenance, or activities over and above those services provided by the city, the improvements, maintenance, or activities themselves may constitute a special benefit. The city may impose assessments that are less than the proportional special benefit conferred, but shall not impose

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37 assessments that exceed the reasonable costs of the proportional special benefit conferred. Because one or more parcels pay less than the special benefit conferred does not necessarily mean that other parcels are assessed more than the reasonable cost of their special benefit. (l) In a property-based district, a detailed engineer’s report prepared by a registered professional engineer certified by the State of California supporting all assessments contemplated by the management district plan.
(m) Any other item or matter required to be incorporated therein by the city council.

36623. Procedure to levy assessment

(a) If a city council proposes to levy a new or increased property assessment, the notice and protest and hearing procedure shall comply with Section 53753 of the Government Code. (b) If a city council proposes to levy a new or increased business assessment, the notice and protest and hearing procedure shall comply with Section 54954.6 of the Government Code, except that notice shall be mailed to the owners of the businesses proposed to be assessed. A protest may be made orally or in writing by any interested person. Every written protest shall be filed with the clerk at or before the time fixed for the public hearing. The city council may waive any irregularity in the form or content of any written protest. A written protest may be withdrawn in writing at any time before the conclusion of the public hearing. Each written protest shall contain a description of the business in which the person subscribing the protest is interested sufficient to identify the business and, if a person subscribing is not shown on the official records of the city as the owner of the business, the protest shall contain or be accompanied by written evidence that the person subscribing is the owner of the business or the authorized representative. A written protest that does not comply with this section shall not be counted in determining a majority protest.

If written protests are received from the owners or authorized representatives of businesses in the proposed district that will pay 50 percent or more of the assessments proposed to be levied and protests are not withdrawn so as to reduce the protests to less than 50 percent, no further proceedings to levy the proposed assessment against such businesses, as contained in the resolution of intention, shall be taken for a period of one year from the date of the finding of a majority protest by the city council. (c) If a city council proposes to conduct a single proceeding to levy both a new or increased property assessment and a new or increased business assessment, the notice and protest and hearing procedure for the property assessment shall comply with subdivision (a), and the notice and protest and hearing procedure for the business assessment shall comply with subdivision (b). If a majority protest is received from either the property or business owners, that respective portion of the assessment shall not be levied. The remaining portion of the assessment may be levied unless the improvement or other special benefit was proposed to be funded by assessing both property and business owners.

36624. Changes to proposed assessments

At the conclusion of the public hearing to establish the district, the city council may adopt, revise, change, reduce, or modify the proposed assessment or the type or types of improvements, maintenance, and activities to be funded with the revenues from the assessments. Proposed assessments may only be revised by reducing any or all of them. At the public hearing, the city council may only make changes in, to, or from the boundaries of the proposed property and business improvement district that will exclude territory that will not benefit from the proposed improvements, maintenance, and activities. Any modifications, revisions, reductions, or changes to the proposed assessment district shall be reflected in the notice and map recorded pursuant to Section 36627.

36625. Resolution of formation

(a) If the city council, following the public hearing, decides to establish a proposed property and business improvement district, the city council shall adopt a resolution of formation that shall include, but is not limited to, all of the following:
(1) A brief description of the proposed improvements, maintenance, and activities, the amount of the proposed assessment, a statement as to whether the assessment will be levied on property, businesses, or both within the district, a statement on whether bonds will be issued, and a description of the exterior boundaries of the proposed district, which may be made by reference to any plan or map that is on file with the clerk. The descriptions and statements need not be detailed

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38 and shall be sufficient if they enable an owner to generally identify the nature and extent of the improvements, maintenance, and activities and the location and extent of the proposed district. (2) The number, date of adoption, and title of the resolution of intention. (3) The time and place where the public hearing was held concerning the establishment of the district.
(4) A determination regarding any protests received. The city shall not establish the district or levy assessments if a majority protest was received.
(5) A statement that the properties, businesses, or properties and businesses in the district established by the resolution shall be subject to any amendments to this part. (6) A statement that the improvements, maintenance, and activities to be conferred on businesses and properties in the district will be funded by the levy of the assessments. The revenue from the levy of assessments within a district shall not be used to provide improvements, maintenance, or activities outside the district or for any purpose other than the purposes specified in the resolution of intention, as modified by the city council at the hearing concerning establishment of the district.

Notwithstanding the foregoing, improvements and activities that must be provided outside the district boundaries to create a special or specific benefit to the assessed parcels or businesses may be provided, but shall be limited to marketing or signage pointing to the district. (7) A finding that the property or businesses within the area of the property and business improvement district will be benefited by the improvements, maintenance, and activities funded by the proposed assessments, and, for a property-based district, that property within the district will receive a special benefit.
(8) In a property-based district, the total amount of all special benefits to be conferred on the properties within the property-based district.
(b) The adoption of the resolution of formation and, if required, recordation of the notice and map pursuant to Section 36627 shall constitute the levy of an assessment in each of the fiscal years referred to in the management district plan.

36627. Notice and assessment diagram

Following adoption of the resolution establishing district assessments on properties pursuant to Section 36625, the clerk shall record a notice and an assessment diagram pursuant to Section 3114. No other provision of Division 4.5 (commencing with Section 3100) applies to an assessment district created pursuant to this part.

36628. Establishment of separate benefit zones within district; Categories of businesses

The city council may establish one or more separate benefit zones within the district based upon the degree of benefit derived from the improvements or activities to be provided within the benefit zone and may impose a different assessment within each benefit zone. If the assessment is to be levied on businesses, the city council may also define categories of businesses based upon the degree of benefit that each will derive from the improvements or activities to be provided within the district and may impose a different assessment or rate of assessment on each category of business, or on each category of business within each zone.

36628.5. Assessments on businesses or property owners

The city council may levy assessments on businesses or on property owners, or a combination of the two, pursuant to this part. The city council shall structure the assessments in whatever manner it determines corresponds with the distribution of benefits from the proposed improvements, maintenance, and activities, provided that any property- based assessment conforms with the requirements set forth in paragraph (2) of subdivision (k) of Section 36622.

36629. Provisions and procedures applicable to benefit zones and business categories

All provisions of this part applicable to the establishment, modification, or disestablishment of a property and business improvement district apply to the establishment, modification, or disestablishment of benefit zones or categories of business. The city council shall, to establish, modify, or disestablish a benefit zone or category of business, follow the procedure to establish, modify, or disestablish a property and business improvement district.

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39 36630. Expiration of district; Creation of new district

If a property and business improvement district expires due to the time limit set pursuant to subdivision (h) of Section 36622, a new management district plan may be created and the district may be renewed pursuant to this part.

CHAPTER 3: Assessments

36631. Time and manner of collection of assessments; Delinquent payments

The collection of the assessments levied pursuant to this part shall be made at the time and in the manner set forth by the city council in the resolution levying the assessment. Assessments levied on real property may be collected at the same time and in the same manner as for the ad valorem property tax, and may provide for the same lien priority and penalties for delinquent payment. All delinquent payments for assessments levied pursuant to this part may be charged interest and penalties.

36632. Assessments to be based on estimated benefit; Classification of real property and businesses; Exclusion of residential and agricultural property

(a) The assessments levied on real property pursuant to this part shall be levied on the basis of the estimated benefit to the real property within the property and business improvement district. The city council may classify properties for purposes of determining the benefit to property of the improvements and activities provided pursuant to this part.
(b) Assessments levied on businesses pursuant to this part shall be levied on the basis of the estimated benefit to the businesses within the property and business improvement district. The city council may classify businesses for purposes of determining the benefit to the businesses of the improvements and activities provided pursuant to this part.
(c) Properties zoned solely for residential use, or that are zoned for agricultural use, are conclusively presumed not to benefit from the improvements and service funded through these assessments, and shall not be subject to any assessment pursuant to this part.

36633. Time for contesting validity of assessment

The validity of an assessment levied under this part shall not be contested in an action or proceeding unless the action or proceeding is commenced within 30 days after the resolution levying the assessment is adopted pursuant to Section 36625. An appeal from a final judgment in an action or proceeding shall be perfected within 30 days after the entry of judgment.

36634. Service contracts authorized to establish levels of city services

The city council may execute baseline service contracts that would establish levels of city services that would continue after a property and business improvement district has been formed.

36635. Request to modify management district plan

The owners’ association may, at any time, request that the city council modify the management district plan. Any modification of the management district plan shall be made pursuant to this chapter.

36636. Modification of plan by resolution after public hearing; Adoption of the resolution of intention

(a) Upon the written request of the owners’ association, the city council may modify the management district plan after conducting one public hearing on the proposed modifications. The city council may modify the improvements and activities to be funded with the revenue derived from the levy of the assessments by adopting a resolution determining to make the modifications after holding a public hearing on the proposed modifications. If the modification includes the levy of a new or increased assessment, the city council shall comply with Section 36623. Notice of all other public hearings pursuant to this section shall comply with both of the following:

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40 (1) The resolution of intention shall be published in a newspaper of general circulation in the city once at least seven days before the public hearing.
(2) A complete copy of the resolution of intention shall be mailed by first class mail, at least 10 days before the public hearing, to each business owner or property owner affected by the proposed modification.
(b) The city council shall adopt a resolution of intention which states the proposed modification prior to the public hearing required by this section. The public hearing shall be held not more than 90 days after the adoption of the resolution of intention.

36637. Reflection of modification in notices recorded and maps

Any subsequent modification of the resolution shall be reflected in subsequent notices and maps recorded pursuant to Division 4.5 (commencing with Section 3100), in a manner consistent with the provisions of Section 36627.

36638. Assessment as government improvised fee on Civ C § 1770 transaction [Operative July 1, 2024]

(a) A business assessment pursuant to this part is a fee imposed by a government on the transaction for purposes of paragraph (29) of subdivision (a) of Section 1770 of the Civil Code. (b) This section shall become operative on July 1, 2024.

CHAPTER 3.5 Financing

36640. Bonds authorized; Procedure; Restriction on reduction or termination of assessments

(a) The city council may, by resolution, determine and declare that bonds shall be issued to finance the estimated cost of some or all of the proposed improvements described in the resolution of formation adopted pursuant to Section 36625, if the resolution of formation adopted pursuant to that section provides for the issuance of bonds, under the Improvement Bond Act of 1915 (Division 10 (commencing with Section 8500)) or in conjunction with Marks–Roos Local Bond Pooling Act of 1985 (Article 4 (commencing with Section 6584) of Chapter 5 of Division 7 of Title 1 of the Government Code). Either act, as the case may be, shall govern the proceedings relating to the issuance of bonds, although proceedings under the Bond Act of 1915 may be modified by the city council as necessary to accommodate assessments levied upon business pursuant to this part. (b) The resolution adopted pursuant to subdivision (a) shall generally describe the proposed improvements specified in the resolution of formation adopted pursuant to Section 36625, set forth the estimated cost of those improvements, specify the number of annual installments and the fiscal years during which they are to be collected. The amount of debt service to retire the bonds shall not exceed the amount of revenue estimated to be raised from assessments over 30 years.
(c) Notwithstanding any other provision of this part, assessments levied to pay the principal and interest on any bond issued pursuant to this section shall not be reduced or terminated if doing so would interfere with the timely retirement of the debt.

CHAPTER 4. Governance

36650. Report by owners’ association; Approval or modification by city council

(a) The owners’ association shall cause to be prepared a report for each fiscal year, except the first year, for which assessments are to be levied and collected to pay the costs of the improvements, maintenance, and activities described in the report. The owners’ association’s first report shall be due after the first year of operation of the district. The report may propose changes, including, but not limited to, the boundaries of the property and business improvement district or any benefit zones within the district, the basis and method of levying the assessments, and any changes in the classification of property, including any categories of business, if a classification is used.
(b) The report shall be filed with the clerk and shall refer to the property and business improvement district by name, specify the fiscal year to which the report applies, and, with respect to that fiscal year, shall contain all of the following information:

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41 (1) Any proposed changes in the boundaries of the property and business improvement district or in any benefit zones or classification of property or businesses within the district. (2) The improvements, maintenance, and activities to be provided for that fiscal year. (3) An estimate of the cost of providing the improvements, maintenance, and activities for that fiscal year.
(4) The method and basis of levying the assessment in sufficient detail to allow each real property or business owner, as appropriate, to estimate the amount of the assessment to be levied against his or her property or business for that fiscal year.
(5) The estimated amount of any surplus or deficit revenues to be carried over from a previous fiscal year.
(6) The estimated amount of any contributions to be made from sources other than assessments levied pursuant to this part.
(c) The city council may approve the report as filed by the owners’ association or may modify any particular contained in the report and approve it as modified. Any modification shall be made pursuant to Sections 36635 and 36636.

The city council shall not approve a change in the basis and method of levying assessments that would impair an authorized or executed contract to be paid from the revenues derived from the levy of assessments, including any commitment to pay principal and interest on any bonds issued on behalf of the district.

36651. Designation of owners’ association to provide improvements, maintenance, and activities

The management district plan may, but is not required to, state that an owners’ association will provide the improvements, maintenance, and activities described in the management district plan. If the management district plan designates an owners’ association, the city shall contract with the designated nonprofit corporation to provide services.

CHAPTER 5. Renewal

36660. Renewal of district; Transfer or refund of remaining revenues; District term limit

(a) Any district previously established whose term has expired, or will expire, may be renewed by following the procedures for establishment as provided in this chapter. (b) Upon renewal, any remaining revenues derived from the levy of assessments, or any revenues derived from the sale of assets acquired with the revenues, shall be transferred to the renewed district. If the renewed district includes additional parcels or businesses not included in the prior district, the remaining revenues shall be spent to benefit only the parcels or businesses in the prior district. If the renewed district does not include parcels or businesses included in the prior district, the remaining revenues attributable to these parcels shall be refunded to the owners of these parcels or businesses. (c) Upon renewal, a district shall have a term not to exceed 10 years, or, if the district is authorized to issue bonds, until the maximum maturity of those bonds. There is no requirement that the boundaries, assessments, improvements, or activities of a renewed district be the same as the original or prior district.

CHAPTER 6. Disestablishment

36670. Circumstances permitting disestablishment of district; Procedure

(a) Any district established or extended pursuant to the provisions of this part, where there is no indebtedness, outstanding and unpaid, incurred to accomplish any of the purposes of the district, may be disestablished by resolution by the city council in either of the following circumstances:
(1) If the city council finds there has been misappropriation of funds, malfeasance, or a violation of law in connection with the management of the district, it shall notice a hearing on disestablishment.
(2) During the operation of the district, there shall be a 30-day period each year in which assessees may request disestablishment of the district. The first such period shall begin one year after the date of establishment of the district and shall continue for 30 days. The next such 30-day

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42 period shall begin two years after the date of the establishment of the district. Each successive year of operation of the district shall have such a 30-day period. Upon the written petition of the owners or authorized representatives of real property or the owners or authorized representatives of businesses in the district who pay 50 percent or more of the assessments levied, the city council shall pass a resolution of intention to disestablish the district. The city council shall notice a hearing on disestablishment.
(b) The city council shall adopt a resolution of intention to disestablish the district prior to the public hearing required by this section. The resolution shall state the reason for the disestablishment, shall state the time and place of the public hearing, and shall contain a proposal to dispose of any assets acquired with the revenues of the assessments levied within the property and business improvement district. The notice of the hearing on disestablishment required by this section shall be given by mail to the property owner of each parcel or to the owner of each business subject to assessment in the district, as appropriate. The city shall conduct the public hearing not less than 30 days after mailing the notice to the property or business owners. The public hearing shall be held not more than 60 days after the adoption of the resolution of intention.

36671. Refund of remaining revenues upon disestablishment or expiration without renewal of district; Calculation of refund; Use of outstanding revenue collected after disestablishment of district

(a) Upon the disestablishment or expiration without renewal of a district, any remaining revenues, after all outstanding debts are paid, derived from the levy of assessments, or derived from the sale of assets acquired with the revenues, or from bond reserve or construction funds, shall be refunded to the owners of the property or businesses then located and operating within the district in which assessments were levied by applying the same method and basis that was used to calculate the assessments levied in the fiscal year in which the district is disestablished or expires. All outstanding assessment revenue collected after disestablishment shall be spent on improvements and activities specified in the management district plan. (b) If the disestablishment occurs before an assessment is levied for the fiscal year, the method and basis that was used to calculate the assessments levied in the immediate prior fiscal year shall be used to calculate the amount of any refund.

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43 APPENDIX 3 – MAP BOOK

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44 Downtown Sacramento PBID Management District Plan
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45 Downtown Sacramento PBID Management District Plan
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46 Downtown Sacramento PBID Management District Plan
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47 Downtown Sacramento PBID Management District Plan
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48 Downtown Sacramento PBID Management District Plan
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51 Downtown Sacramento PBID Management District Plan
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52 APPENDIX 4 – PARCEL ASSESSMENT CALCULATIONS

Map
Key
Assessor’s Parcel
Number (APN)
Zone Parcel Size
(sq. ft.)
Building
Size (sq. ft.)
Total Initial
Annual
Assessment
Exemption*
1 002-0010-042-0000 B 39,237 25,600 $13,529.62

2 002-0010-060-0000 B 108,464 540,000 $98,400.64

3 002-0010-062-0000 B 50,965 0 $13,250.90

7 002-0010-071-0000 B 763,171 61,981 $206,481.99

9 002-0010-077-0000 G 111,513 123,993 $13,013.21

13 002-0141-006-0000 B 19,166 21,600 $7,791.16

14 002-0141-008-0000 B 8,276 0 $2,151.76

15 002-0141-009-0000 B 24,089 99,264 $9,583.73 TE
16 002-0142-009-0000 B 19,333 14,400 $6,898.58

17 002-0142-014-0000 B 20,400 88,651 $16,828.63

18 002-0142-015-0000 B 67,954 60,068 $25,476.88

19 002-0143-017-0000 B 108,900 0 $28,314.00

20 002-0144-001-0000 B 108,900 0 $28,314.00

21 002-0145-026-0000 B 108,900 470,000 $89,414.00

53 002-0290-001-0000 G 35,414 0 $5,312.10

54 002-0290-002-0000 G 9,453 0 $1,417.95

55 002-0290-003-0000 G 54,885 0 $8,232.75

56 002-0290-004-0000 G 54,885 0 $8,232.75

57 002-0290-005-0000 G 71,874 0 $10,781.10

58 002-0290-006-0000 G 79,714 0 $11,957.10

85 006-0011-003-0000 C 7,949 13,484 $4,407.30

86 006-0011-004-0000 C 5,848 0 $1,754.40

87 006-0011-005-0000 C 23,740 40,000 $13,122.00

88 006-0011-010-0000 C 11,217 10,000 $4,865.10

89 006-0012-001-0000 C 10,890 0 $3,267.00

90 006-0012-014-0000 C 13,068 7,688 $5,073.60

91 006-0012-015-0000 C 12,632 1,101 $3,954.75

92 006-0012-016-0000 C 8,276 0 $2,482.80

93 006-0012-017-0000 C 8,276 0 $2,482.80

94 006-0012-020-0001 C 0 0 $0.00

95 006-0012-020-0002 C 1,428 0 $428.40

96 006-0012-021-0000 C 4,978 9,862 $2,972.70

97 006-0012-022-0000 C 9,082 29,929 $7,213.95

98 006-0012-023-0000 C 4,043 9,911 $2,699.55

99 006-0012-024-0000 C 5,338 11,369 $3,306.75

Downtown Sacramento PBID Management District Plan
February 7, 2025
53 100 006-0012-025-0000 C 1,742 0 $522.60

101 006-0012-028-0000 C 5,350 17,591 $4,243.65

102 006-0012-029-0000 C 2,838 0 $851.40

103 006-0012-030-0000 C 1,475 4,425 $1,106.25

104 006-0012-031-0000 C 2,525 15,324 $3,056.10

105 006-0012-034-0001 C 387 0 $116.10

106 006-0012-034-0002 C 387 0 $116.10

107 006-0012-036-0000 C 1,931 7,195 $1,658.55

108 006-0012-037-0000 C 5,522 7,143 $2,728.05

109 006-0015-001-0000 C 74,488 14,255 $24,484.65

110 006-0024-032-0000 B 21,356 16,320 $3,837.08 TE
111 006-0024-033-0000 B 3,485 0 $453.05 TE
112 006-0024-034-0000 B 4,680 12,562 $2,849.86

113 006-0024-035-0000 B 4,332 12,996 $2,815.80

114 006-0024-040-0000 B 25,700 67,621 $7,736.37 TE
115 006-0024-044-0000 B 2,614 2,736 $517.66 TE
116 006-0024-045-0000 B 3,900 15,000 $2,964.00

117 006-0024-047-0000 B 3,920 10,350 $2,364.70

118 006-0024-049-0000 B 2,614 4,800 $1,303.64

119 006-0024-050-0000 B 43,996 0 $11,438.96

120 006-0024-052-0000 B 20,400 153,288 $12,615.72 TE
121 006-0024-053-0000 B 81,022 41,719 $26,489.19

122 006-0024-054-0000 B 4,820 0 $1,253.20

123 006-0025-013-0000 B 103,237 740,521 $0.00

124 006-0026-019-0000 B 7,130 0 $1,853.80

125 006-0026-021-0000 B 101,495 388,460 $76,888.50

126 006-0031-005-0000 B 17,564 47,510 $10,742.94

127 006-0031-007-0000 B 32,887 0 $8,550.62

128 006-0031-008-0000 B 58,370 45,600 $21,104.20

129 006-0032-012-0000 B 12,800 43,978 $9,045.14

130 006-0032-027-0000 B 3,049 0 $792.74

131 006-0032-028-0000 B 35,831 39,063 $14,394.25

132 006-0032-029-0001 B 6,447 48,276 $7,952.10

133 006-0032-029-0002 B 6,447 23,300 $4,705.22

134 006-0032-029-0003 B 6,447 0 $1,676.22

135 006-0032-029-0004 B 6,447 48,276 $7,952.10

136 006-0032-031-0000 B 25,801 0 $6,708.26

137 006-0032-032-0000 B 8,192 60,000 $9,929.92

Downtown Sacramento PBID Management District Plan
February 7, 2025
54 138 006-0033-013-0000 B 23,958 365,100 $53,692.08

139 006-0033-016-0000 B 84,942 219,895 $50,671.27

140 006-0034-008-0000 B 6,400 12,800 $3,328.00

141 006-0034-009-0000 B 6,400 19,200 $4,160.00

142 006-0034-010-0000 B 3,200 12,800 $2,496.00

143 006-0034-011-0000 B 6,400 10,800 $3,068.00

144 006-0034-012-0000 B 3,200 6,840 $1,721.20

145 006-0034-013-0000 B 12,800 20,000 $5,928.00

146 006-0034-014-0000 B 1,600 3,200 $832.00

147 006-0034-015-0000 B 1,600 3,200 $832.00

148 006-0034-016-0000 B 1,600 3,200 $832.00

149 006-0034-017-0000 B 3,200 6,400 $1,664.00

150 006-0034-018-0000 B 4,800 10,869 $2,660.97

151 006-0034-020-0000 B 38,333 75,509 $19,782.75

152 006-0034-021-0000 B 13,460 100,465 $16,560.05

153 006-0034-022-0000 B 0 0 $0.00

154 006-0034-023-0000 B 0 0 $0.00

155 006-0035-001-0000 B 2,400 3,492 $1,077.96

156 006-0035-005-0000 B 5,900 10,580 $2,909.40

157 006-0035-009-0000 B 4,350 0 $1,131.00

158 006-0035-010-0000 B 0 0 $0.00

159 006-0035-011-0000 B 7,350 21,620 $4,721.60

160 006-0035-012-0000 B 15,200 39,856 $9,133.28

161 006-0036-031-0000 B 30,840 509,131 $74,205.43

162 006-0036-037-0000 B 39,735 165,962 $31,906.16

163 006-0036-038-0000 B 39,050 165,540 $31,673.20

164 006-0041-013-0000 B 108,900 303,000 $67,704.00

165 006-0042-001-0000 B 108,900 1,000 $28,444.00

166 006-0043-003-0000 B 108,900 950,000 $151,814.00

167 006-0044-001-0000 B 16,800 397,355 $56,024.15

168 006-0044-002-0000 B 21,600 0 $5,616.00

169 006-0044-003-0000 B 6,400 0 $1,664.00

170 006-0044-004-0000 B 3,200 0 $832.00

171 006-0044-005-0000 B 3,200 0 $832.00

172 006-0044-006-0000 B 9,600 54,720 $9,609.60

173 006-0044-009-0000 B 6,400 0 $1,664.00

174 006-0044-010-0000 B 6,534 0 $1,698.84

175 006-0044-011-0000 B 8,000 30,180 $6,003.40

Downtown Sacramento PBID Management District Plan
February 7, 2025
55 176 006-0044-012-0000 B 4,800 33,600 $5,616.00

177 006-0044-013-0000 B 16,000 48,000 $10,400.00

178 006-0046-001-0000 B 3,734 648 $1,055.08

179 006-0046-007-0000 B 7,405 6,737 $2,801.11

180 006-0046-008-0000 B 33,854 0 $8,802.04

181 006-0047-001-0000 B 0 2,624 $0.00

182 006-0047-002-0000 B 8,000 0 $2,080.00

183 006-0047-003-0000 B 19,200 27,940 $8,624.20

184 006-0047-005-0000 B 2,400 4,800 $1,248.00

185 006-0047-006-0000 B 3,920 11,760 $2,548.00

186 006-0047-008-0000 B 3,049 13,124 $2,498.86

187 006-0047-009-0000 B 16,000 63,458 $12,409.54

188 006-0047-010-0000 B 15,600 0 $4,056.00

189 006-0047-011-0000 B 2,400 7,200 $1,560.00

190 006-0047-012-0000 B 16,000 80,000 $14,560.00

191 006-0047-013-0000 B 9,600 0 $2,496.00

219 006-0052-003-0000 B 7,200 2,600 $2,210.00

220 006-0052-004-0000 B 6,400 4,900 $2,301.00

221 006-0052-018-0000 B 12,800 12,800 $4,992.00

222 006-0052-019-0000 B 12,800 38,400 $8,320.00

223 006-0052-020-0000 B 12,197 0 $3,171.22

224 006-0052-021-0000 B 65,340 372,000 $65,348.40

225 006-0052-022-0000 B 12,000 18,390 $2,755.35 TE
240 006-0054-024-0000 F 12,701 84,812 $13,776.75

241 006-0054-025-0000 F 38,686 589,250 $83,327.75

242 006-0054-026-0000 F 51,401 560,661 $82,932.88

248 006-0056-001-0000 F 12,800 0 $3,200.00

249 006-0056-002-0000 F 6,400 0 $1,600.00

250 006-0056-003-0000 F 6,400 0 $1,600.00

251 006-0056-004-0000 F 12,800 0 $3,200.00

252 006-0056-005-0000 F 6,400 5,929 $2,341.13

253 006-0056-006-0000 F 3,200 3,200 $1,200.00

254 006-0056-007-0000 F 3,200 3,200 $1,200.00

255 006-0056-014-0000 F 51,401 477,189 $72,498.88

256 006-0062-001-0000 F 108,900 127,522 $43,165.25

257 006-0071-021-0000 C 207 0 $62.10

258 006-0071-022-0000 C 3,485 10,320 $2,593.50

259 006-0071-024-0000 C 694 0 $208.20

Downtown Sacramento PBID Management District Plan
February 7, 2025
56 260 006-0071-025-0000 C 8,357 12,800 $4,427.10

261 006-0071-026-0000 C 436 0 $130.80

262 006-0071-027-0000 C 3,922 8,163 $2,401.05

263 006-0071-032-0000 C 5,504 13,140 $3,622.20

264 006-0071-033-0000 C 4,009 14,620 $3,395.70

265 006-0071-034-0000 C 4,773 11,257 $3,120.45

266 006-0071-035-0000 C 8,662 19,123 $5,467.05

267 006-0071-038-0000 C 5,727 9,974 $3,214.20

268 006-0071-039-0000 C 1,742 0 $522.60

269 006-0071-041-0000 C 5,846 12,240 $3,589.80

270 006-0071-043-0000 C 5,370 15,128 $3,880.20

271 006-0071-045-0000 C 2,727 7,020 $1,871.10

272 006-0071-048-0000 C 2,761 0 $828.30

273 006-0071-049-0000 C 2,558 0 $767.40

274 006-0071-051-0000 C 805 0 $241.50

275 006-0071-052-0000 C 1,132 0 $339.60

276 006-0071-053-0000 C 11,408 45,000 $10,172.40

277 006-0071-054-0000 C 757 0 $227.10

278 006-0071-055-0000 C 6,685 24,075 $5,616.75

279 006-0071-056-0000 C 6,635 21,502 $5,215.80

280 006-0071-057-0000 C 9,465 23,143 $6,310.95

281 006-0072-024-0000 C 9,102 27,000 $6,780.60

282 006-0072-025-0000 C 19,705 0 $5,911.50

283 006-0072-030-0000 C 1,210 0 $363.00

284 006-0072-031-0000 C 755 0 $226.50

285 006-0072-032-0000 C 1,482 3,053 $902.55

286 006-0072-033-0000 C 2,330 7,891 $1,882.65

287 006-0072-034-0000 C 1,972 6,685 $1,594.35

288 006-0072-035-0000 C 1,394 3,590 $956.70

289 006-0072-036-0000 C 16,270 21,574 $8,117.10

290 006-0072-039-0000 C 7,304 17,472 $4,812.00

291 006-0072-040-0000 C 2,178 0 $653.40

292 006-0072-043-0000 C 12,663 36,260 $9,237.90

293 006-0072-044-0000 C 1,700 0 $510.00

294 006-0072-045-0000 C 4,695 15,308 $3,704.70

295 006-0072-048-0000 C 6,229 23,212 $5,350.50

296 006-0072-049-0000 C 13,044 30,940 $8,554.20

299 006-0073-041-0000 C 1,401 3,600 $960.30

Downtown Sacramento PBID Management District Plan
February 7, 2025
57 300 006-0073-045-0000 C 1,372 4,680 $1,113.60

301 006-0073-047-0000 C 4,263 11,380 $2,985.90

302 006-0073-048-0000 C 3,903 9,540 $2,601.90

303 006-0073-049-0000 C 1,795 0 $538.50

304 006-0074-032-0000 C 6,237 13,270 $3,861.60

305 006-0074-035-0000 C 5,488 21,316 $4,843.80

306 006-0074-037-0000 C 3,528 11,124 $2,727.00

307 006-0074-038-0000 C 1,856 0 $556.80

308 006-0075-002-0000 C 1,742 44,350 $7,175.10

309 006-0075-003-0000 C 81,022 5,500 $25,131.60

310 006-0075-004-0000 C 49,658 14,350 $17,049.90

311 006-0087-043-0000 E 13,600 113,000 $14,020.00

312 006-0087-044-0000 E 1,777 0 $355.40

313 006-0087-045-0000 E 1,103 0 $169.86 E(i)
314 006-0087-047-0000 E 9,652 62,000 $8,130.40

315 006-0087-048-0000 E 1,203 0 $185.26 E(i)
316 006-0087-049-0000 E 42,045 0 $8,409.00

317 006-0087-050-0000 E 49,223 209,200 $30,764.60

318 006-0087-052-0000 E 3,400 0 $680.00

319 006-0087-054-0000 E 23,218 0 $4,643.60

320 006-0087-055-0000 E 3,396 0 $522.98 E(i)
321 006-0087-057-0002 E 1,547 1,547 $357.36 E(i)
322 006-0087-063-0002 E 80,586 80,586 $18,615.37 E(i)
323 006-0087-064-0002 E 12,950 12,950 $2,991.45 E(i)
324 006-0087-068-0000 E 18,841 6,000 $3,363.51 E(i)
325 006-0087-069-0000 E 158,123 453,814 $77,006.00

326 006-0087-070-0000 E 215 0 $33.11 E(i)
327 006-0087-071-0000 E 0 145,904 $11,234.61 E(i)
328 006-0087-075-0000 E 118,048 444,264 $68,036.00

329 006-0091-001-0000 E 9,600 54,000 $3,660.00 TE
330 006-0091-020-0000 E 8,276 0 $1,655.20

331 006-0091-031-0003 E 2,610 0 $522.00

332 006-0091-036-0000 E 18,737 85,500 $12,297.40

333 006-0091-038-0000 E 11,282 111,782 $13,434.60

334 006-0094-001-0000 A 2,614 5,800 $1,599.06

335 006-0094-002-0000 A 3,298 10,650 $2,500.67

336 006-0094-003-0000 A 13,484 78,792 $15,335.20

337 006-0094-004-0000 A 3,200 0 $928.00

Downtown Sacramento PBID Management District Plan
February 7, 2025
58 338 006-0094-005-0000 A 3,241 3,200 $1,403.89

339 006-0094-009-0000 A 25,559 137,209 $27,307.42

340 006-0096-011-0000 A 4,320 0 $1,252.80

341 006-0096-012-0000 A 7,405 44,450 $8,592.70

342 006-0096-016-0000 A 6,534 0 $1,894.86

343 006-0096-017-0000 A 33,280 28,550 $13,790.95

344 006-0096-020-0000 A 19,602 0 $5,684.58

345 006-0096-021-0000 A 2,614 0 $758.06

346 006-0096-022-0000 A 11,480 53,000 $11,014.20

347 006-0096-023-0000 A 5,635 11,200 $3,258.15

348 006-0096-024-0000 A 5,565 22,400 $4,861.85

349 006-0097-012-0000 A 19,680 68,000 $15,567.20

350 006-0097-013-0000 A 31,520 579,783 $93,209.34

351 006-0097-015-0000 A 51,836 387,332 $71,195.58

352 006-0098-010-0000 A 12,800 64,000 $12,992.00

353 006-0098-020-0000 A 27,200 49,065 $15,002.43

354 006-0098-025-0000 A 9,583 58,000 $11,189.07

355 006-0098-026-0000 A 8,821 24,039 $6,043.75

356 006-0098-028-0000 A 15,246 28,480 $8,550.94

357 006-0098-029-0000 A 28,967 0 $8,400.43

358 006-0101-001-0000 A 2,808 5,616 $1,628.64

359 006-0101-002-0000 A 1,992 5,664 $1,398.96

360 006-0101-003-0000 A 2,960 12,500 $2,670.90

361 006-0101-004-0000 A 3,073 9,120 $2,213.57

362 006-0101-005-0000 A 2,000 4,000 $1,160.00

363 006-0101-006-0000 A 3,194 3,200 $1,390.26

364 006-0101-007-0000 A 3,235 6,400 $1,866.15

365 006-0101-008-0000 A 3,200 2,500 $1,290.50

366 006-0101-009-0000 A 3,200 6,400 $1,856.00

367 006-0101-010-0000 A 6,400 15,200 $4,060.00

368 006-0101-011-0000 A 3,200 10,840 $2,499.80

369 006-0101-012-0000 A 11,200 126,104 $21,533.08

370 006-0101-013-0000 A 3,080 9,240 $2,233.00

371 006-0101-014-0000 A 1,720 6,655 $1,463.78

372 006-0101-015-0000 A 4,930 14,400 $3,517.70

373 006-0101-017-0000 A 3,200 3,960 $1,502.20

374 006-0101-018-0000 A 6,400 7,426 $2,932.77

375 006-0101-019-0000 A 7,040 10,114 $3,508.13

Downtown Sacramento PBID Management District Plan
February 7, 2025
59 376 006-0101-020-0000 A 5,760 44,800 $8,166.40

377 006-0101-021-0000 A 12,800 50,833 $11,082.79

378 006-0101-023-0000 A 3,090 9,315 $2,246.78

379 006-0101-024-0000 A 8,158 34,000 $7,295.82

380 006-0102-003-0000 A 9,600 36,254 $8,040.83

381 006-0102-004-0000 A 4,800 9,600 $2,784.00

382 006-0102-006-0000 A 4,400 31,000 $5,771.00

383 006-0102-007-0000 A 14,800 171,926 $29,221.27

384 006-0102-012-0000 A 4,800 9,600 $2,784.00

385 006-0102-014-0000 A 11,200 38,400 $8,816.00

386 006-0102-015-0000 A 4,800 4,800 $2,088.00

387 006-0102-016-0000 A 10,700 78,400 $7,235.50 TE
388 006-0102-017-0000 A 2,100 0 $609.00

389 006-0102-018-0000 A 500 0 $72.50 TE
390 006-0102-019-0000 A 18,700 272,898 $44,993.21

391 006-0102-020-0000 A 16,000 127,818 $23,173.61

392 006-0103-002-0000 A 3,240 9,640 $2,337.40

393 006-0103-003-0000 A 3,266 9,696 $2,353.06

394 006-0103-010-0000 A 12,800 37,035 $9,082.08

395 006-0103-011-0000 A 25,600 37,532 $12,866.14

396 006-0103-019-0000 A 3,525 10,602 $2,559.54

397 006-0103-020-0000 A 12,554 31,464 $8,202.94

398 006-0103-021-0000 A 4,800 24,321 $4,918.55

399 006-0103-022-0001 A 0 7,840 $1,136.80

400 006-0103-022-0002 A 1,240 1,240 $539.40

401 006-0103-022-0003 A 6,600 6,600 $2,871.00

402 006-0103-022-0004 A 0 7,840 $1,136.80

403 006-0103-022-0005 A 0 7,840 $1,136.80

404 006-0103-022-0006 A 0 7,840 $1,136.80

405 006-0103-022-0007 A 0 7,840 $1,136.80

406 006-0103-022-0008 A 0 5,005 $725.73

407 006-0103-022-0009 A 175 0 $50.75

408 006-0103-022-0010 A 0 2,326 $337.27

409 006-0103-023-0000 A 28,800 188,168 $35,636.36

410 006-0104-001-0000 A 16,960 50,880 $12,296.00

411 006-0104-002-0000 A 7,401 24,703 $5,728.23

412 006-0104-003-0000 A 1,344 4,032 $974.40

413 006-0104-004-0000 A 12,800 25,600 $7,424.00

Downtown Sacramento PBID Management District Plan
February 7, 2025
60 414 006-0104-005-0000 A 6,400 23,542 $5,269.59

415 006-0104-006-0000 A 3,920 19,600 $3,978.80

416 006-0104-007-0000 A 2,400 3,240 $1,165.80

417 006-0104-008-0000 A 20,800 379,882 $61,114.89

418 006-0104-009-0000 A 30,492 12,949 $10,720.29

419 006-0105-009-0000 A 12,800 56,000 $11,832.00

420 006-0105-010-0000 A 3,485 11,000 $1,302.83 TE
421 006-0105-013-0000 A 51,401 239,904 $49,692.37

422 006-0105-014-0000 A 34,800 53,140 $8,898.65 TE
423 006-0106-001-0000 A 8,277 24,600 $5,967.33

424 006-0106-002-0000 A 4,000 21,259 $4,242.56

425 006-0106-004-0000 A 32,000 178,780 $35,203.10

426 006-0106-005-0000 A 37,900 198,195 $39,729.28

427 006-0106-006-0000 A 13,300 97,800 $18,038.00

428 006-0106-009-0000 A 7,064 13,000 $3,933.56

429 006-0111-001-0000 A 4,637 4,620 $2,014.63

430 006-0111-002-0000 A 7,750 23,100 $5,597.00

431 006-0111-003-0000 A 3,485 10,455 $2,526.63

432 006-0111-004-0000 A 6,480 120,238 $19,313.71

433 006-0111-010-0000 A 6,400 6,274 $2,765.73

434 006-0111-013-0000 A 8,800 0 $2,552.00

435 006-0111-015-0000 A 19,200 535,914 $83,275.53

436 006-0111-016-0000 A 12,800 241,966 $38,797.07

437 006-0111-017-0000 A 16,800 24,622 $8,442.19

438 006-0111-018-0000 A 41,520 410,420 $71,551.70

439 006-0112-022-0001 A 131,116 538,979 $116,175.60

440 006-0112-022-0003 A 0 95,859 $13,899.56

441 006-0112-023-0000 A 5,208 0 $1,510.32

442 006-0115-021-0000 F 9,584 6,688 $1,616.00 TE
443 006-0115-025-0000 F 267,022 506,699 $130,092.88

444 006-0115-026-0000 F 100,623 211,699 $51,618.13

445 006-0116-001-0000 F 12,994 51,040 $9,628.50

446 006-0116-002-0000 F 12,888 67,960 $11,717.00

447 006-0116-003-0000 F 6,365 0 $1,591.25

448 006-0116-004-0000 F 6,400 0 $1,600.00

449 006-0116-005-0000 F 12,632 0 $3,158.00

450 006-0116-013-0000 F 37,418 256,700 $41,442.00

451 006-0116-014-0000 F 19,200 12,800 $6,400.00

Downtown Sacramento PBID Management District Plan
February 7, 2025
61 452 006-0121-001-0000 F 8,210 7,000 $2,927.50

453 006-0121-006-0000 F 4,800 0 $1,200.00

454 006-0121-007-0000 F 4,800 0 $1,200.00

455 006-0121-008-0000 F 12,800 40,544 $8,268.00

456 006-0121-011-0000 F 3,200 0 $800.00

457 006-0121-012-0000 F 6,400 148,389 $20,148.63

458 006-0121-013-0000 F 6,400 0 $1,600.00

459 006-0121-014-0000 F 6,400 0 $1,600.00

460 006-0121-015-0000 F 6,400 0 $1,600.00

461 006-0121-018-0000 F 4,792 21,213 $3,849.63

462 006-0121-019-0000 F 12,800 0 $3,200.00

463 006-0121-020-0000 F 16,000 31,968 $7,996.00

464 006-0121-021-0000 F 9,583 30,000 $6,145.75

465 006-0122-006-0000 F 19,200 26,390 $8,098.75

466 006-0122-007-0000 F 6,400 12,800 $3,200.00

467 006-0122-010-0001 F 134 1,230 $187.25

468 006-0122-010-0002 F 152 1,389 $211.63

469 006-0122-010-0003 F 82 749 $114.13

470 006-0122-010-0004 F 159 1,451 $221.13

471 006-0122-010-0005 F 126 1,155 $175.88

472 006-0122-010-0006 F 148 1,359 $206.88

473 006-0122-010-0007 F 122 1,114 $169.75

474 006-0122-010-0008 F 75 683 $104.13

475 006-0122-010-0009 F 110 1,004 $153.00

476 006-0122-010-0010 F 142 1,296 $197.50

477 006-0122-010-0011 F 134 1,230 $187.25

478 006-0122-010-0012 F 152 1,389 $211.63

479 006-0122-010-0013 F 82 749 $114.13

480 006-0122-010-0014 F 159 1,451 $221.13

481 006-0122-010-0015 F 126 1,155 $175.88

482 006-0122-010-0016 F 148 1,359 $206.88

483 006-0122-010-0017 F 122 1,114 $169.75

484 006-0122-010-0018 F 75 683 $104.13

485 006-0122-010-0019 F 110 1,004 $153.00

486 006-0122-010-0020 F 142 1,296 $197.50

487 006-0122-010-0021 F 134 1,230 $187.25

488 006-0122-010-0022 F 152 1,389 $211.63

489 006-0122-010-0023 F 82 749 $114.13

Downtown Sacramento PBID Management District Plan
February 7, 2025
62 490 006-0122-010-0024 F 159 1,451 $221.13

491 006-0122-010-0025 F 126 1,155 $175.88

492 006-0122-010-0026 F 148 1,359 $206.88

493 006-0122-010-0027 F 122 1,114 $169.75

494 006-0122-010-0028 F 75 683 $104.13

495 006-0122-010-0029 F 110 1,004 $153.00

496 006-0122-010-0030 F 142 1,296 $197.50

497 006-0122-010-0031 F 0 0 $0.00

498 006-0122-010-0032 F 0 0 $0.00

499 006-0122-010-0033 F 21,853 200,000 $30,463.25

500 006-0122-012-0000 F 19,200 50,000 $11,050.00

501 006-0122-013-0000 F 32,000 98,000 $20,250.00

502 006-0133-010-0000 C 1,057 0 $317.10

503 006-0133-021-0000 C 36,469 0 $10,940.70

504 006-0133-022-0000 C 67,518 240,000 $56,255.40

505 006-0134-038-0000 D 28,841 0 $3,172.51

506 006-0134-039-0000 D 22,978 0 $2,527.58

507 006-0135-028-0000 D 52,708 0 $5,797.88

508 006-0135-029-0000 D 7,969 0 $876.59

509 006-0135-030-0000 D 50,965 0 $5,606.15

510 006-0136-002-0000 C 6,730 17,761 $4,683.15

511 006-0136-003-0000 C 6,806 13,201 $4,021.95

512 006-0136-007-0000 D 12,841 332,452 $19,697.37

513 006-0136-008-0000 C 6,841 10,200 $3,582.30

514 006-0136-009-0000 C 7,405 10,200 $3,751.50

515 006-0136-019-0000 C 28,314 145,640 $30,340.20

516 006-0136-020-0000 C 8,712 0 $2,613.60

517 006-0136-021-0000 D 8,712 0 $958.32

518 006-0136-022-0000 D 24,157 0 $2,657.27

519 006-0136-023-0000 C 10,890 0 $3,267.00

520 006-0136-024-0000 C 436 0 $130.80

521 006-0136-025-0000 C 35,719 13,000 $12,665.70

522 006-0141-043-0000 D 104,108 0 $11,451.88

523 006-0142-038-0000 D 104,108 662,740 $47,902.58

524 006-0143-035-0000 D 11,200 11,200 $1,848.00

525 006-0143-038-0000 D 27,360 27,360 $4,514.40

526 006-0143-039-0000 D 23,360 105,031 $8,346.31

527 006-0143-040-0000 D 41,280 114,441 $10,835.06

Downtown Sacramento PBID Management District Plan
February 7, 2025
63 528 006-0144-029-0000 D 104,108 991,429 $65,980.48

529 006-0145-025-0000 D 104,980 625,069 $45,926.60

530 006-0146-030-0000 D 48,787 762,483 $47,303.14

531 006-0146-031-0000 D 56,192 94,759 $11,392.87

532 006-0151-020-0000 D 38,972 241,635 $17,576.85

533 006-0151-021-0000 D 62,291 701,904 $45,456.73

534 006-0152-026-0000 D 0 0 $0.00

535 006-0153-005-0000 A 3,288 3,288 $1,430.28

536 006-0153-011-0000 D 51,836 163,350 $14,686.21

537 006-0153-012-0000 A 22,400 27,632 $10,502.64

538 006-0153-015-0000 A 25,558 271,980 $46,848.92

539 006-0154-001-0000 D 108,900 282,836 $27,534.98

540 006-0155-001-0000 A 9,600 48,000 $9,744.00

541 006-0155-002-0000 A 3,200 3,200 $1,392.00

542 006-0155-003-0000 A 9,600 19,200 $5,568.00

543 006-0155-007-0000 A 12,800 25,600 $7,424.00

544 006-0155-010-0000 D 3,049 0 $335.39

545 006-0155-011-0000 D 33,541 84,400 $8,331.51

546 006-0155-012-0000 D 14,400 45,389 $4,080.40

547 006-0155-013-0000 A 16,000 48,000 $11,600.00

548 006-0156-001-0000 D 108,900 479,300 $38,340.50

549 006-0161-001-0000 D 249,599 353,098 $46,876.28

550 006-0181-004-0000 D 89,298 0 $9,822.78

551 006-0182-022-0000 D 18,731 0 $2,060.41

552 006-0183-012-0000 D 30,620 0 $3,368.20

553 006-0184-023-0000 D 103,237 0 $11,356.07

554 006-0185-001-0000 D 51,401 146,231 $13,696.82

555 006-0185-002-0000 D 40,511 0 $4,456.21

556 006-0185-003-0000 D 8,702 0 $957.22

557 006-0185-004-0000 D 9,600 0 $1,056.00

559 006-0203-012-0000 D 108,900 68,798 $15,762.89

578 006-0205-002-0000 D 6,800 0 $748.00

579 006-0205-003-0000 D 6,800 0 $748.00

580 006-0205-004-0000 D 7,200 658,544 $37,011.92

581 006-0205-005-0000 D 6,534 0 $718.74

582 006-0205-006-0000 D 5,440 0 $598.40

583 006-0205-007-0000 D 8,160 0 $897.60

584 006-0205-008-0000 D 6,800 0 $748.00

Downtown Sacramento PBID Management District Plan
February 7, 2025
64 585 006-0205-009-0000 D 6,800 0 $748.00

586 006-0205-010-0000 D 3,049 0 $335.39

587 006-0205-011-0000 D 3,049 0 $335.39

588 006-0205-012-0000 D 3,049 0 $335.39

589 006-0205-013-0000 D 4,000 0 $440.00

590 006-0205-014-0000 D 27,200 14,740 $3,802.70

591 006-0205-015-0000 D 13,600 0 $1,496.00

594 006-0211-001-0000 D 37,026 115,000 $10,397.86

595 006-0211-002-0000 D 14,375 24,794 $2,944.92

596 006-0211-003-0000 D 51,401 282,050 $21,166.86

618 006-0213-001-0000 D 51,401 237,000 $18,689.11

619 006-0213-002-0000 D 51,401 480,027 $32,055.60

625 006-0215-001-0000 D 12,632 31,650 $3,130.27

626 006-0215-002-0000 D 95,832 451,108 $35,352.46

671 006-0222-025-0000 D 97,139 507,245 $38,583.77

672 006-0222-026-0000 D 38,333 127,010 $11,202.18

673 006-0222-027-0000 D 12,632 23,910 $2,704.57

674 006-0222-028-0000 D 12,800 75,500 $5,560.50

785 006-0360-001-0001 C 615 1,067 $344.55

786 006-0360-001-0002 C 435 755 $243.75

787 006-0360-001-0003 C 260 450 $145.50

788 006-0360-001-0004 C 542 939 $303.45

789 006-0360-001-0005 C 243 421 $136.05

790 006-0360-001-0006 C 355 616 $198.90

791 006-0360-001-0007 C 543 941 $304.05

792 006-0360-001-0008 C 351 608 $196.50

793 006-0360-001-0009 C 244 423 $136.65

794 006-0360-001-0010 C 698 1,210 $390.90

795 006-0360-001-0011 C 531 921 $297.45

796 006-0360-001-0012 C 0 0 $0.00

797 006-0370-012-0000 E 245,678 818,754 $131,011.00

798 006-0370-022-0000 E 19,856 17,016 $5,672.80

799 006-0370-023-0000 E 1,692 1,566 $381.15 E(i)
800 006-0370-024-0000 E 301 220 $63.29 E(i)
801 006-0370-025-0000 E 430 390 $96.25 E(i)
802 006-0370-026-0000 E 410 330 $88.55 E(i)
803 006-0370-027-0000 E 164 147 $36.58 E(i)
804 006-0370-028-0000 E 161 156 $36.81 E(i)

Downtown Sacramento PBID Management District Plan
February 7, 2025
65 805 006-0370-029-0000 E 30,456 14,998 $7,591.00

806 006-0370-030-0000 E 3,552 0 $547.01 E(i)
807 006-0370-031-0000 E 6,629 6,537 $1,524.22 E(i)
808 006-0370-032-0000 E 311 310 $71.76 E(i)
809 006-0370-033-0000 E 5,334 4,771 $1,188.80 E(i)
810 006-0370-034-0000 E 208 190 $46.66 E(i)
811 006-0370-035-0000 E 298 241 $64.45 E(i)
812 006-0370-036-0000 E 7,694 4,246 $1,963.40

813 006-0370-037-0000 E 39,957 54,450 $13,436.40

814 006-0370-042-0000 E 40,424 41,250 $12,209.80

815 006-0370-045-0000 E 103,237 0 $20,647.40

816 006-0370-046-0000 E 0 4,870 $374.99 E(i)
817 006-0370-047-0000 E 6,942 8,040 $1,688.15 E(i)
818 006-0370-048-0000 E 14,182 13,180 $3,198.89 E(i)
819 006-0380-001-0001 A 51,200 65,979 $24,414.96

820 006-0380-001-0002 A 0 181,130 $26,263.85

821 006-0380-001-0003 A 0 0 $0.00

822 006-0390-001-0000 E 0 18,182 $1,400.01 E(i)
823 006-0390-002-0000 E 0 17,595 $1,354.82 E(i)
824 006-0390-003-0000 E 0 21,944 $1,689.69 E(i)
825 006-0390-004-0000 E 0 21,782 $1,677.21 E(i)
826 006-0390-005-0000 E 0 26,674 $2,053.90 E(i)
827 006-0390-006-0000 E 0 88,427 $8,842.70

828 006-0400-001-0000 E 0 99,403 $7,654.03 E(i)
829 006-0400-002-0000 E 0 88,427 $6,808.88 E(i)
830 006-0410-001-0000 E 0 24,482 $2,448.20

831 006-0410-002-0000 E 0 25,403 $2,540.30

832 006-0410-003-0000 E 0 44,567 $4,456.70

833 006-0410-004-0000 E 0 13,879 $1,068.68 E(i)
834 006-0410-005-0000 E 0 37,253 $3,725.30

835 006-0420-001-0000 E 0 2,511 $251.10

836 006-0420-002-0000 E 0 11,064 $851.93 E(i)
837 006-0420-003-0000 E 0 4,322 $332.79 E(i)
838 006-0420-004-0000 E 0 25,776 $2,577.60

839 006-0430-001-0000 E 0 44,472 $4,447.20

840 006-0440-001-0000 E 0 24,318 $2,431.80

841 006-0450-001-0000 E 0 123,690 $12,369.00

842 006-0460-001-0001 E 0 2,082 $208.20

Downtown Sacramento PBID Management District Plan
February 7, 2025
66 843 006-0460-001-0002 E 0 797 $79.70
844 006-0460-001-0003 E 0 1,384 $138.40
845 006-0460-001-0004 E 0 1,440 $144.00
846 006-0460-001-0005 E 0 1,370 $137.00
847 006-0460-001-0006 E 0 1,277 $127.70
848 006-0460-001-0007 E 0 1,368 $136.80
849 006-0460-001-0008 E 0 789 $78.90
850 006-0460-001-0009 E 0 1,663 $166.30
851 006-0460-001-0010 E 0 0 $0.00
852 006-0460-001-0011 E 0 0 $0.00
853 006-0470-001-0001 E 0 2,069 $206.90
854 006-0470-001-0002 E 0 799 $79.90
855 006-0470-001-0003 E 0 1,508 $150.80
856 006-0470-001-0004 E 0 1,392 $139.20
857 006-0470-001-0005 E 0 1,503 $150.30
858 006-0470-001-0006 E 0 1,385 $138.50
859 006-0470-001-0007 E 0 936 $93.60
860 006-0470-001-0008 E 0 1,379 $137.90
861 006-0470-001-0011 E 0 0 $0.00
862 006-0470-001-0012 E 0 0 $0.00
863 006-0470-001-0013 E 0 2,506 $250.60
864 006-0480-001-0001 E 0 2,112 $211.20
865 006-0480-001-0002 E 0 798 $79.80
866 006-0480-001-0003 E 0 1,507 $150.70
867 006-0480-001-0004 E 0 1,392 $139.20
868 006-0480-001-0005 E 0 1,502 $150.20
869 006-0480-001-0006 E 0 1,379 $137.90
870 006-0480-001-0007 E 0 934 $93.40
871 006-0480-001-0008 E 0 1,379 $137.90
872 006-0480-001-0011 E 0 0 $0.00
873 006-0480-001-0012 E 0 0 $0.00
874 006-0480-001-0013 E 0 2,540 $254.00
875 006-0490-001-0001 E 0 2,117 $211.70
876 006-0490-001-0002 E 0 799 $79.90
877 006-0490-001-0003 E 0 1,516 $151.60
878 006-0490-001-0004 E 0 1,392 $139.20
879 006-0490-001-0005 E 0 1,502 $150.20
880 006-0490-001-0006 E 0 1,379 $137.90

Downtown Sacramento PBID Management District Plan
February 7, 2025
67 881 006-0490-001-0007 E 0 934 $93.40
882 006-0490-001-0008 E 0 1,379 $137.90
883 006-0490-001-0011 E 0 0 $0.00
884 006-0490-001-0012 E 0 0 $0.00
885 006-0490-001-0013 E 0 2,545 $254.50
886 006-0500-001-0001 E 0 2,944 $294.40
887 006-0500-001-0002 E 0 1,760 $176.00
888 006-0500-001-0003 E 0 1,916 $191.60
889 006-0500-001-0004 E 0 2,125 $212.50
890 006-0500-001-0005 E 0 1,734 $173.40
891 006-0500-001-0006 E 0 3,323 $332.30
892 006-0500-001-0007 E 0 0 $0.00
893 006-0500-001-0008 E 0 0 $0.00
894 No APN C 78,000 266,457 $63,368.55

894 006-0162-001-0000 D 1,559,884 482,250 $198,110.99

895 006-0045-002-0000 B 31,232 43,285 $13,747.37

896 006-0045-003-0000 B 13,568 9,228 $4,727.32

897 006-0073-050-0000 C 9,600 19,872 $5,860.80

* Further detail on parcel types and the assessment methodology is provided in Section VIII.

TE = Tax-Exempt
E(i) = Zone E Interior Parcels

Downtown Sacramento PBID Management District Plan
February 7, 2025
68 APPENDIX 5 – TOTAL ESTIMATED COST OF IMPROVEMENTS ,

MAINTENANCE, AND ACTIVITIES
The estimated maximum cost of the line items below was developed based on the estimated costs of providing improvements, maintenance, and activities in the DSPBID. The costs below are estimated.

The actual line-item costs will fluctuate. The table below shows combined expenditures from assessment and non-assessment funds. Assessment funds are governed by Section V. There is no limit on reallocation of non-assessment funds by the Owners’ Association. The total maximum budget may exceed the maximum listed in this table if there are parcel changes that result in parcels being assessed at a higher rate due to a higher estimated benefit.

Year Maintenance Safety Environmental
Management
Economic
Development Administration Total
2026 $1,522,357.22 $1,961,736.74 $396,060.41 $1,265,163.07 $1,038,958.33 $6,184,275.77 2027 $1,598,475.08 $2,059,823.58 $415,863.44 $1,328,421.22 $1,090,906.25 $6,493,489.57 2028 $1,678,398.83 $2,162,814.76 $436,656.61 $1,394,842.28 $1,145,451.56 $6,818,164.04 2029 $1,762,318.78 $2,270,955.49 $458,489.44 $1,464,584.40 $1,202,724.14 $7,159,072.25 2030 $1,850,434.71 $2,384,503.27 $481,413.91 $1,537,813.62 $1,262,860.34 $7,517,025.85 2031 $1,942,956.45 $2,503,728.43 $505,484.61 $1,614,704.30 $1,326,003.36 $7,892,877.15 2032 $2,040,104.27 $2,628,914.85 $530,758.84 $1,695,439.51 $1,392,303.53 $8,287,521.00 2033 $2,142,109.49 $2,760,360.60 $557,296.78 $1,780,211.49 $1,461,918.71 $8,701,897.07 2034 $2,249,214.96 $2,898,378.63 $585,161.62 $1,869,222.06 $1,535,014.64 $9,136,991.91 2035 $2,361,675.71 $3,043,297.56 $614,419.70 $1,962,683.17 $1,611,765.37 $9,593,841.51 Total $19,148,045.50 $24,674,513.91 $4,981,605.36 $15,913,085.12 $13,067,906.23 $77,785,156.12

Sacramento City CouncilApril 22, 2025

Sacramento City Council
April 22, 2025