2025-01107 Resolution of Intention to Renew the Del Paso Property and Business Improvement District No. 2025-02

City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2025-01107 7/1/2025
Resolution of Intention to Renew the Del Paso Property and Business Improvement District No. 2025-02
File ID: 2025-01107
Location: District 2
Recommendation: Adopt a Resolution of Intention to renew the Del Paso Property and Business Improvement District No. 2025-02 (District) and set the time and place of a Public Hearing for August 19, 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 Del Paso Boulevard commercial 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 Del Paso Boulevard area. The District was initially formed by the City in 2005 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 37 City-owned properties in the District (pursuant to Council authorization provided on May 13, 2025). The renewed District would continue to provide safety, security and image enhancement, advocacy and economic development, and administration

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File ID: 2025-01107 7/1/2025
activities over and above those provided by the City.

The total District assessment budget for the first year of the renewed term would be approximately $1,318,803. The service area includes 632 parcels, of which approximately 488 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, parcel use, 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 the City Clerk 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, and will include services such as security awareness, private security patrol, litter removal, sidewalk, curb, and gutter cleaning, and economic and business development workshops.

The Del Paso Boulevard 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 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.

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File ID: 2025-01107 7/1/2025
Financial Considerations: Financing is provided by the levy of assessments upon properties that benefit from improvements and services. There are 488 assessed parcels in the District service area.

The total District budget for the first year of the renewal will be approximately $1,318,803. 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 $85,952. 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

DEL PASO BOULEVARD
PROPERTY AND BUSINESS IMPROVEMENT DISTRICT #2025-02

April 2025 Petition Drive

May 13, 2025 City Council - Authorization for City Manager or City Manager Designee to Vote for City-Owned Properties’
Inclusion in Renewal

July 1, 2025 City Council
Resolution of Intention to Renew

August 19, 2025 City Council - Public Hearing - Ballot Count

August 26, 2025 City Council – Ballot Results

August 2025 Assessment Roll to County

RESOLUTION NO.

Adopted by the Sacramento City Council

RESOLUTION OF INTENTION TO RENEW THE DEL PASO BOULEVARD PROPERTY AND BUSINESS IMPROVEMENT DISTRICT NO. 2025-02

BACKGROUND:

A. The Del Paso Boulevard Property and Business Improvement District (District) is a benefit assessment district intended to improve the Del Paso Boulevard area, as shown on Exhibit A. The District was initially formed in 2005. The District was last renewed in 2015 for a ten-year term that expires on December 31, 2025.

B. Assessments for this renewal will be levied upon 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 s ummary 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. A map of the District boundaries is attached hereto as Exhibit A.

C. The City owns the following 37 parcels within the District (identified below by APN), on behalf of which the City Manager’s designee submitted signed petitions to renew on May 20, 2025:

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.

265-0292-024-0000 265-0292-025-0000 265-0292-040-0000 265-0293-022-0000 275-0044-022-0000 275-0072-002-0000 275-0121-003-0000 275-0123-010-0000 275-0125-001-0000 275-0125-004-0000 275-0125-028-0000 275-0132-003-0000 275-0134-003-0000 275-0134-004-0000 275-0134-005-0000 275-0134-011-0000 275-0134-012-0000 275-0134-013-0000 275-0141-007-0000 275-0142-001-0000 275-0149-007-0000 275-0149-008-0000 275-0149-009-0000 275-0156-003-0000 275-0161-006-0000 275-0163-005-0000 275-0163-006-0000 275-0165-021-0000 277-0013-007-0000 277-0083-002-0000 277-0083-003-0000 277-0083-004-0000 277-0083-006-0000 277-0083-007-0000 277-0141-001-0000 277-0141-004-0000 277-0144-020-0000

E. The Plan specifies the improvements and services to be provided within the District, which include, but are not limited to, the following: (1) security awareness, (2) private security patrol, (3) litter removal, sidewalk, curb, and gutter cleaning, and (4) economic and business development workshops . 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 Property 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 t hat 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 $1,318,803.09 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 August 19, 2025, at 2:00 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 fi nds 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. The City Clerk is directed to give notice of the time and place of the public hearing in accordance with Streets and Highways Code Section 36623 and City Code section 3.44.030. The City Clerk 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 3.44.030, 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. The City Clerk is further directed to file an affidavit with the City Council when all notices and ballots have been mailed, setting forth the time and manner of the City Clerk’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 publ ic 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

Del Paso Boulevard PBID Management District Plan i
20xx-20xx 2026-2035

DEL PASO BOULEVARD 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.

April 16, 2025
Exhibit A

Del Paso Boulevard PBID Management District Plan ii
Contents

I. Overview ................................ ................................ ................................ ................................ .............. 1 II. Background ................................ ................................ ................................ ................................ .......... 3 III. Boundaries................................ ................................ ................................ ................................ ............ 4 IV. Service Plan & Budget ................................ ................................ ................................ ......................... 5 A. Renewal ................................ ................................ ................................ ................................ ............ 5 B. Improvements, Maintenance and Activities................................ ................................ .................. 5 C. Annual Assessment Budget ................................ ................................ ................................ ............ 7 D. Assessment Budget ................................ ................................ ................................ ......................... 7 E. Annual Maximum Assessment Budget................................ ................................ .......................... 8 V. Assessment Rate ................................ ................................ ................................ ................................ .. 9 A. Assessment Formula ................................ ................................ ................................ ....................... 9 B. Assessment Ballot and Public Notice ................................ ................................ ............................ 9 C. Time and Manner for Collecting Assessments ................................ ................................ ............. 9 D. Bonds ................................ ................................ ................................ ................................ ............... 9 VI. Governance................................ ................................ ................................ ................................ .... 10 A. Owners’ Association ................................ ................................ ................................ ..................... 10 B. Brown Act & Public Records Act Compliance ................................ ................................ .......... 10 C. Annual Report ................................ ................................ ................................ ............................... 10 VII. Engineer’s Report................................ ................................ ................................ .......................... 11 Appendix 1 – Maximum Annual Assessment Rates ................................ ................................ ............... 25 Appendix 2 – PBID law ................................ ................................ ................................ ............................ 26 Appendix 3 – Map book ................................ ................................ ................................ ............................ 38 Appendix 4 – Parcel Assessment Calculations ................................ ................................ ........................ 45 Appendix 5 – Total Estimated Cost Of Improvements, Maintenance, And Activities ....................... 64

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

DPBPBID Management District Plan
April 16, 2025 Page 1
I. OVERVIEW

Developed by a growing coalition of property owners, the Del Paso Boulevard Property and Business Improvement District ( DPBPBID) 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 DPBPBID was initially created in 2005 for a five (5) year term, was subsequently renewed in 2010 and 2015. Property owners now wish to renew the DPBPBID for an additional ten (10) year term. As required by state law, property owners have created this Management District Plan (Plan) to renew the DPBPBID.

Location: The DPBPBID’s parcel assessments will be imposed solely on property-based parcels and in accordance with the provisions of Article XIII D of the California Constitution (“Proposition 218”). The renewed DPBPBID generally includes parcels along Del Paso Boulevard between Railroad Drive and Lampasas Avenue, El Camino Avenue between Rio Linda Boulevard and the railroad, along the railroad tracks between Highway 160 and El Camino Avenue bound by Royal Oaks Drive and Erickson Street, and along Arden Way between the Sacramento Northern Bike Trail and the railroad crossing along Swanston Station. The boundaries of the DPBPBID are described in more detail and shown on the map in Section III and in the map book attached herein as Appendix 3.

Purpose: The purpose of the DPBPBID is to provide improvements, maintenance, and activities which constitute and convey a special benefit to assessed parcels. The DPBPBID will provide safety, security & image enhancement, advocacy & economic development and related administration directly and only to assessed parcels within its boundaries.

Budget: The DPBPBID annual assessment budget for the initial year of its ten (10) year operation is anticipated to be $1,318,803.09 (“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 Del Paso Boulevard Partnership (DPBP) Board . 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 assessment funds will be supplemented by non -assessment funds (such as grants and event income), so that the total budget for the initial year is estimated at $1,376,809.42 (“Total Budget”). Further detail on the separat ion of special and general benefit is provided in Section VII.

Cost: The assessment rate (cost to the parcel owner) is based on parcel size, parcel use, and property tax-exemption status. Parcels zoned exclusively for residential use with four (4) units or less shall not be assessed. The assessment methodology has been created to ensure that the assessment paid by each parcel is commensurate with the benefit received.

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

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April 16, 2025 Page 2
authorized 5%, the unused portion of the allowable increase may be carried forward and added to the maximum allowable increase in subsequent years.

Parcel Type
Initial Parcel Assessment Rate
($/lot sq. ft.)
Standard $0.110
Tax-exempt $0.055

Renewal: The DPBPBID 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 DPBPBID.

Duration: The DPBPBID will have a ten (10)-year-life, beginning on January 1, 2026 through December 31, 2035. After ten (10) years, the DPBPBID 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 DPBPBID programs by repeating the petition, ballot, and City Council hearing process.

Management: The DPBP shall continue to serve as the Owners’ Association for the DPBPBID. 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.

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April 16, 2025 Page 3
II. BACKGROUND

The International Downtown Association 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. These improvements, maintenance and activities are concentrated within a distinct geographic area and are funded by a special parcel assessment. Services and improvements are only provided to those who pay the 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 lease rates, occupancy rates, and sales volumes.

The DPBPBID 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. 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; ➢ 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.

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April 16, 2025 Page 4
III. BOUNDARIES

The renewed DPBPBID boundary generally will include parcels along Del Paso Blvd between Railroad Dr and Lampasas Ave and all parcels facing El Camino Ave between Rio Linda Blvd and the intersecting train tracks. It also includes all parcels bound by Frienza Ave, Del Paso Blvd, El Camino Ave and Erickson St.…...………………………………………………………………………………………

The boundary includes west-facing parcels on Rio Linda Blvd between El Camino Ave and Lampasas Ave, parcels bounded by Erickson St, Calvados Ave, the train tracks, and El Camino Ave, and parcels bounded by Boxwood St, Calvados Ave, Arden Way, and the train tracks.

All parcels facing Arden Way between Acoma St and the train tracks are included, as well as parcels bounded by Forrest St, Calvados Ave/Arden Way Alley, Boxwood St, and Arden Way. Parcels bounded by Canterbury Rd, Arden Way, Woodlake Dr, and Forrest St are also included.

Finally, all parcels bounded by Arden Way, Acoma St, and Del Paso Blvd are included, as well as all east- facing parcels on Royal Oaks Dr between Southgate Rd and State Hwy 160, and all parcels bounded by Royal Oaks Dr, Arden Way, State Hwy 160, and the train tracks

The service area includes approximately 632 properties, of which 488 are assessed . There are approximately 239 property owners of assessed parcels. The DPBPBID boundary is illustrated by the map below. A detailed map series is attached herein as Appendix 3. A larger map is available on request by calling Civitas at (916) 437-4300 or (800) 999-7781.

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April 16, 2025 Page 5
IV. SERVICE PLAN & BUDGET

A. Renewal
Property and business owners in Del Paso Boulevard 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 DPBPBID was initially formed to address these needs. Property owners in the boundaries of the DPBPBID now wish to renew the DPBPBID to continue this mission.

A service plan to provide special benefits to assessed properties was developed using several methods including a series of property owner meetings, a survey of property owners, and an analysis of current property conditions and needs. The primary needs identified were: safety and security, image enhancement, advocacy, economic development, and related administration. To meet those needs, the DPBPBID will provide the programs outlined below to assessed parcels within its boundaries.

B. Improvements, Maintenance and Activities
The renewed DPBPBID will provide particular and distinct improvements, maintenance and activities that constitute and create a special benefit to assessed parcels. The renewed DPBPBID will provide supplemental improvements, maintenance and activities that enhance and compl ement the services generally provided by the City and other government agencies. None of the services to be provided by the DPBPBID are provided by the City or other government agencies. The improvements, maintenance and activities will be provided directly and only to assessed parcels; they will not be provided to parcels that are not assessed. Each and every service is unique to the DPBPBID, thus the benefits provided are particular and distinct to each assessed parcel.

1. Safety, Security & Image Enhancement
Safety and the perception of safety are top priorities for DPBPBID property owners. The safety, security & image enhancement program will include initiatives aimed at creating a secure and welcoming environment. The program will improve security awareness, coordinate property owner security efforts, and serve as a liaison with the Sacramento Police Department. Its focus will be on reducing disorderly conduct occurring in the streets and preventing crime.

➢ Safety
The DPBPBID will establish a Strenghtening Areas For Everyone Through You (S.A.F.E.T.Y.) on the Blvd. Committee, working with local law enforcement on Del Paso Boulevard’s specific crime issues. The DPBPBID will continue to fund the private security patrol to identify loitering and trespassing issues and other recordable and reportable criminal activity. In addition to the aforementioned services, the safety program may include, but is not limited to, the following services:
• Monthly SAFETY on Del Paso Committee meetings to provide property and business owners direct communication with local law enforcement; • Development and implementation of Crime Prevention Through Environmental Design (CPTED) strategies;
• Supporting homeless & addiction abatement projects which provide outreach services and resources to those needing assistance; and

DPBPBID Management District Plan
April 16, 2025 Page 6
• Providing business and property owners resources to report instances & issues. ➢ Security
The DPBPBID’s security program will continue to work closely with the Sacramento Police and integrate the DPBPBID’s program with their existing programs. Additionally, DPBPBID businesses that have hired private security will integrate their security program with the Police and the DPBPBID program.

➢ Image Enhancement
The DPBPBID will continue funding an image enhancement program including daily litter clean- up and emptying trash receptacles. This program also includes working with the City’s Community Development Department code enforcement to identify and remove illegal dumping. In addition to the aforementioned services, the image enhancement program may include, but is not limited to, the following services:
• DPBPBID Maintenance Street Litter Removal program;
• Sidewalk, curb and gutter cleaning;
• Graffiti removal;
• Regular cleaning and maintenance to keep the public right-of-way clean and clear; and • Programs to foster a positive identity to market new development and encourage business owners to choose the DPBPBID area for commerce.

2. Advocacy & Economic Development
The DPBPBID will continue to advocate for property and business owners within the DPBPBID boundaries. The DPBPBID will provide property owners representation to effectively navigate through governmental processes and achieve favorable results. The DPBPBID will continue to engage in business retention and attraction activities by working with City Economic Development Department and private developers. Services provided in the advocacy & economic development program may include, but are not limited to, the following services:
• Assisting, and working with developers to execute projects to promote and improve the look and feel of the DPBPBID;
• Economic and business development workshops with business and property owners to retain and strengthen businesses in the DPBPBID;
• Providing resources to business and property owners to report issues, such as illegal dumping, abandoned vehicles, graffiti, etc.;
• Providing resources to business and property owners to promote community in the DPBPBID, such as a business directory and meeting and event notifications; • Advocacy programs dedicated to providing unified attention, communication and responsiveness throughout the DPBPBID; and
• Providing a unified voice to represent DPBPBID’s best interests at local government agencies.

3. Administration
The administration portion of the budget will be utilized for administrative costs incurred by DPBP or the City associated with providing the improvements, maintenance and activities for the DPBPBID. These costs may include office rent, telephone charges, legal fees, accounting fees, postage, administrative staff, insurance, utilities, supplies, and other general office expenses. This category also includes the necessary funds to pay the City of Sacramento’s fees associated with collection of assessments.

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April 16, 2025 Page 7

4. Contingency/Reserve
The budget includes a prudent fiscal reserve. Changes in data, lower than anticipated collections, higher than expected program costs, and other issues may change the revenue and expenses. In order to buffer the organization for unexpected changes in revenue, and/or allow the DPBPBID to fund other overhead or renewal costs, the reserve is included as a budget item. Should contingency funds remain at the expiration of the DPBPBID, and property owners wish to renew the DPBPBID, the remaining funds may be used for the costs of renewal.

C. Annual Assessment Budget
A projected ten (10) year budget for the DPBPBID is provided below. 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 DPBPBID. The annual assessment budget is based on the fol lowing 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 of improvements, maintenance and activities. The DPBP board shall have the authority to adjust budget allocations between the categories by no more than fifteen percent (15%) of the total budget per year. Any change will be approved by the DPBP board and submitted with the Annual Report.

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

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 DPBP Board and may vary each year. The projections in subsection E below illustrate the maximum annual five percent (5%) increase for all budget items.

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

D. Assessment Budget
The total improvement, maintenance and activity budget for 2026 that is funded by property assessments is $1,318,803.09. 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 VII. 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 term of the DPBPBID.

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

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April 16, 2025 Page 8

E. 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 categorical budget allocations. 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)
Safety, Security
& Image
Enhancement
Advocacy &
Economic
Development
Administration Contingency /
Reserve Total
2026/FY25-26 $791,281.85 $263,760.62 $197,820.46 $65,940.15 $1,318,803.08 2027/FY26-27 $815,020.30 $271,673.44 $203,755.07 $67,918.35 $1,358,367.16 2027/FY27-28 $839,470.91 $279,823.64 $209,867.73 $69,955.91 $1,399,118.19 2029/FY28-29 $864,655.04 $288,218.35 $216,163.76 $72,054.58 $1,441,091.73 2030/FY29-30 $890,594.69 $296,864.90 $222,648.67 $74,216.22 $1,484,324.48 2031/FY30-31 $935,124.42 $311,708.15 $233,781.10 $77,927.03 $1,558,540.70 2032/FY31-32 $981,880.65 $327,293.55 $245,470.16 $81,823.38 $1,636,467.74 2033/FY32-33 $1,030,974.68 $343,658.23 $257,743.67 $85,914.55 $1,718,291.13 2034/FY33-34 $1,082,523.41 $360,841.14 $270,630.85 $90,210.28 $1,804,205.68 2035/FY34-35 $1,136,649.58 $378,883.20 $284,162.39 $94,720.79 $1,894,415.97 Total $9,368,175.53 $3,122,725.22 $2,342,043.86 $780,681.25 $15,613,625.86

Safety, Security &
Image
Enhancement,
$791,281.85 , 60%
Advocacy &
Economic
Development,
$263,760.62 , 20%
Administration,
$197,820.46 , 15%
Contingency,
$65,940.15 , 5%
Initial Annual Assessment Budget - $1,318,803.09

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April 16, 2025 Page 9
V. ASSESSMENT RATE

A. Assessment Formula
The assessment rate (cost to the parcel) is based on parcel size, parcel use and property tax-exemption status. Parcels zoned exclusively for residential use with four (4) units or less shall not be assessed. The assessment methodology has been created to ensure that the assessment paid by each parcel is commensurate with the benefit received.

Individual assessed parcels shall be assessed an assessment rate according to each assessed parcel’s proportionate special benefit derived from the services provided to each assessed parcel, as shown in the table below.

Parcel Type Initial Parcel Assessment Rate
($/lot sq. ft.)
Standard $0.110
Tax-exempt $0.055

B. 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 DPBPBID. The Assessment Ballot provides an estimated assessment. The final individual assessment for any particular parcel may change, up or down, if the property tax-exemption status, parcel use, or parcel size differ from those found on the Assessment Notice. A list of parcels to be included in the DPBPBID is provided within Appendix 4.

C. Time and Manner for Collecting Assessments
As provided by State Law, the DPBPBID 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 or DPBPBID. 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, which shall forward them to the DPBP. Existing laws for enforcement and appeal of property taxes, including overdue charges and interest, apply to the DPBPBID assessments.

D. Bonds
Bonds shall not be issued.

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VI. GOVERNANCE

A. Owners’ Association
The City Council, through adoption of this 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 DPBPBID as defined in Streets and Highways Code §36612. The City Council has determined that Del Paso Boulevard Partnership (DPBP) will continue to serve as the Owners’ Association for the DPBPBID, with oversight from the City. The Board of Directors of the DPBP and its staff are charged with the day-to-day operations of the DPBPBID.

A majority of the Board of Directors of the DPBP must be parcel owners paying the assessment. In addition, the Board of Directors must represent a variety of interests within the DPBPBID and respond to the needs of all properties within the DPBPBID.

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’ Associatio n must act as a legislative body under the Ralph M.

Brown Act (Government Code §54950 et seq.). Thus, meetings of the DPBP 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 DPBP 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 DPBPBID or in any classification of property within the DPBPBID;

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 assessments levied pursuant to this Plan.

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VII. ENGINEER’S REPORT
The DPBPBID’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). 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 DPBPBID or to the public-at- large.”3 Conversely, a general benefit is “conferred on real property located in the DPBPBID 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 DPBPBID, quantified the general benefit accruing to the public-at-large, assessed parcels, and non- assessed parcels adjacent to and within the DPBPBID, and separated that amount from the special benefit accruing to the assessed parcels. Then, the Engineer determined the proportional special benefit derived by each assessed parcel within the DPBPBID and allocated the special benefit value of the improvements, 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 DPBPBID, and the associated costs and assessments within the DPBPBID, were reviewed, identified, and allocated based on special and general benefits pursuant to Article XIIID of the California Constitution. The assessment has been apportioned based on the proportional special benefits conferred to the assessed parcels located within the DPBPBID 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 public-at-large, 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 DPBPBID’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 DPBPBID’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

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 Neighborhood Association v. City of San Diego (2011) 199 Cal.App.4th 416

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the DPBPBID’s improvements, maintenance, and activities is to identify and quantify the general benefits. This method of computing the value of general benefit involves a composite of three distinct types of general benefit — general benefit to the public-at-large, general benefit to assessed parcels within the DPBPBID, and general benefit to non-assessed parcels within and surrounding the DPBPBID.

a. General Benefit to the Public-at-Large and Assessed Parcels Although the DPBPBID’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 within the DPBPBID. To account for the general benefit received by the public -at-large and assessed parcels, a percentage of the total DPBPBID 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 DPBPBID 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 parcels 8 (North Park, San Diego found 2.4%, Sunrise MarketPlace, Citrus Heights found 1.3% and rounded up to 2%, and Mack Road, Sacramento found 2.6%). 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 DPBPBID that benefit these individuals do not represent a special benefit to the assessed parcels. The 2.7% will, however, receive a derivative and indirect ge neral benefit as a result of the improvements, maintenance and activities being provided in the DPBPBID. Therefore, it is estimated that 2.7% of the benefit created by the DPBPBID’s improvements, maintenance, and activities is general benefit provided to the public -at- large. To ensure that the DPBPBID 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 $37,173.85 ($1,376,809.42 *0.027).

ii. General Benefit to Assessed Parcels
Although DPBPBID 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 opinion 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 16 th Street (Midtown Zone C) PBID formed in 2020). Out of an abundance of caution, this Engineer used 0.30% as the general benefit to assessed parcels in the DPBPBID. 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 to $4,130.43 ($1,376,809.42 *0.003).

8 Surveys conducted in: North Park, San Diego (January 2015); Mack Road, Sacramento (July 2014); and Sunrise MarketPlace, Citrus Heights (December 2013)

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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 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 DPBPBID’s improvements, maintenance, and activities may also confer general benefits upon non-assessed parcels within and surrounding the DPBPBID. Non-assessed parcels within the DPBPBID are 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 use, 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.” Residential parcels with more than four (4) units have a commercial purpose, whereas residential parcels with four (4) units or less are utilized solely for residential use. Therefore, residential parcels with four (4) units or less shall not be assessed. Although parcels zoned for residential or agricultural use do not receive spec ial 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 improvements, maintenance, and activities within the DPBPBID will have an incidental impact on non-assessed parcels surrounding or within the DPBPBID 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 DPBPBID and on its perimeter, parcels separated from the DPBPBID by at le ast one intervening parcel will not receive spillover benefits.

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

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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The total DPBPBID activity budget for improvements, maintenance, and activities for the initial renewal year of its ten (10) year renewed operation is $1,376,809.42. After reducing the improvements, maintenance, and activities budget by the general benefit to the public -at-large ( $37,173.85) and assessed parcels ($4,130.43), the remaining benefit to parcels is $1,335,505.13. The general benefit to the public-at-large and the general benefit to assessed parcels has been proportionally allocated to the DPBPBID’s improvements, maintenance, and activities categories as shown in the following table.

Category Total General Benefit
to Public-
At-Large
General Benefit
to Assessed
Parcels
Remaining
Benefit to
Parcels
Safety, Security & Image
Enhancement $826,630.58 $22,319.03 $2,479.89 $801,831.66 Advocacy & Economic
Development $274,816.96 $7,420.06 $824.45 $266,572.45
Administration,
Contingency/Reserve $275,361.88 $7,434.77 $826.09 $267,101.02 Total $1,376,809.42 $37,173.85 $4,130.43 $1,335,505.13

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 calculation, 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 benefit to the public-at-large) in accordance with the benefit units derived by each parcel group.

c. Benefit Factors
All parcels within and adjacent to the DPBPBID 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 improvement, maintenance, and 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 DPBPBID) to be provided by the DPBPBID generate three types of special benefits:
• Service – The primary special benefit provided by the DPBPBID’s physical improvements, maintenance, and activities is the actual service. That is, the actual safety, security and image enhancement created by private safety and security patrol as well as maintenance personnel responsible for implementing the image enhancement services. Safety services are provided to assessed parcel owners and include a private security patrol to identify loitering and trespassing issues and other recordable and reportable criminal activity. Additionally, the DPBPBID safety program offers monthly Safe, Healthy, Inclusive Environment on Del Paso Committee meetings to provide property and business owners direct communication with local law enforcement. The security program enhances these efforts by coordinating closely with the Sacramento Police, integrating DPBPBID’s initiatives with existing law enforcement programs, and facilitating collaboration between private security hired by businesses and the br oader DPBPBID safety

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strategy. The image enhancement program provides benefits related to graffiti removal, sidewalk, curb, and gutter cleaning, street litter removal (above and beyond what the City provides), and regular cleaning and maintenance to keep the public right-of-way clean and clear that are directly provided to assessed parcel owners.
• Presence – The DPBPBID’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 DPBPBID fosters a sense of safety among visitors, encouraging more frequent visits and boosting overall foot traffic. The visible presence of the DPBPBID’s dedicated private safety and security patrols as well as the maintenance personnel responsible for implementing the image enhancement services enhances both the perception and reality of a well -maintained, safe, and inviting public space, providing direct benefits to assessed parcels. The private safety and security patrols support the usability and appeal of assessed parcels, identifying and addressing loitering and trespassing issues, assisting with crime prevention through environmental design (CPTED) strategies, addressing homeless and addiction issues in the area, and providing property and business owners with resources to report safety concerns, all while coordinating closely with Sacramento Police and private security programs. The maintenance personnel responsible for implementing image enhancement services regularly deploy services within the DPBPBID, addressing cleanliness and upkeep needs by removing litter, cleaning sidewalks, curbs and gutters adjacent to properties, and removing graffiti, all contributing to an attractive environment for property owners, tenants, and visitors. • Proximity – The DPBPBID’s physical improvements, maintenance, and activities also provide the special benefit of being in proximity to a safer, more secure, and cleaner parcel. Assessed parcels within the DPBPBID receive the special benefit of being within a unified boundary of safer, more secure, and cleaner parcels. Neighboring parcels enjoy the spillover benefits of being adjacent to increased safety, security, and cleanliness. The further away you are from the DPBPBID, the less spillover benefit you wil l receive. Maintenance services within the DPBPBID 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 DPBPBID benefit the assessed parcels by providing safer streets and sidewalks to access assessed parcels.

The majority of the special benefit received by the assessed parcels is the result of the DPBPBID’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 from the DPBPBID’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 adjacent to the DPBPBID will not be directly serviced and therefore only receive the general benefit of proximity. ii. Universal Improvements, Maintenance, and Activities Some of the DPBPBID’s improvements, maintenance, and activities, such as advocacy and economic development are distinct in that they are not provided to a targeted area within the DPBPBID, rather they are provided via internet, TV, radio, and other forms of media and targeted at an audience outside the DPBPBID in an effort to bring the audience and attract employees, customers, and

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residents into the DPBPBID. 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 DPBPBID’s universal improvements, maintenance, and activities is exposure. The universal improvements, maintenance, and activities increase exposure by enhancing the DPBPBID’s reputation, attracting investment, and improving the overall business environment . The advocacy and economic development programs provide property owners with representation to effectively navigate governmental processes, engage in business retention and attraction efforts, and support developers in executing projects that enhance the DPBPBID’s appeal. These efforts include hosting economic and business development workshops, providing resources to address issues such as illegal dumping and graffiti, and fostering communication and collaboration among stakeholders.
• Incidental Exposure – The DPBPBID’s universal improvements, maintenance, and activities will also have a secondary special benefit of incidental exposure, such as word-of-mouth exposure, that results from the direct exposure and increased awareness of the DPBPBID as a commercial and business destination. Because improvements, maintenance, and activities such as advocacy and economic development are intended to increase awareness, any additional, incidental exposure created as a direct result by the DPBPBID 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 advocacy and economic development, any incidental exposure they receive is a general benefit.

The majority of the benefit from these advocacy and 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 advocacy and 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 adjacent to the DPBPBID 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 DPBPBID specially benefit from the DPBPBID’s improvements, maintenance, and activities, and have been assigned a benefit factor of 1.0 (standard benefit). Parcels that are not assessed have been assigned benefit factors based on the portion of the benefit they will receive, as described above. The non-assessed parcels will benefit from twelve and one-half percent (12.5%) of the direct improvements, maintenance, and activities and ten percent (10%) of the universal improvements, maintenance, and activities; therefore, they have been assigned benefit factors of 0.125 and 0.10 respectively.

d. Non-Assessed Benefit Characteristics
There are two types of parcels that are not assessed; those within the DPBPBID and those immediately adjacent to and accessible from the DPBPBID. 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 DPBPBID are surrounded by parcels that are assessed and receiving the full special benefits; they will, therefore, receive the general benefit of proximity.

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These parcels are impacted on more than one side by the DPBPBID’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 DPBPBID, but immediately adjacent to or directly across the street from specially benefitted parcels within the DPBPBID, and accessible from specially benefitted parcels. These parcels generally benefit differently than those inside the DPBPBID, because these parcels are adjacent to, rather than surrounded by, specially benefitted parcels. Square 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 benefit. Likewise, two parcels with the same depth but a different width adjacent to specially benefitted parcels will benefit differently.

To account for this difference, it is appropriate that parcel linear frontage be used to measure the general benefit the adjacent parcels receive. The linear frontage is the length of parcels fronting public streets.

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 DPBPBID 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 DPBPBID specially benefit from the DPBPBID’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 t he 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 DPBPBID ’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 group using the calculated benefit percent and applicable benefit characteristic methodology.

5. The special and general benefit resulting from the administration and contingency/reserve portion of the budget was determined based on the proportional allocation of benefits derived from improvements, maintenance, and activities from the administrat ion and contingency/reserve budget category. The administration and contingency/reserve budget of the DPBPBID benefits property owners by providing a financial buffer to address unexpected changes in revenue or expenses and ensuring efficient management of

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DPBPBID improvements, maintenance, and activities, covering essential operational costs, such as accounting, human resources, insurance, governance, office leases, collection fees, and other operational improvements, maintenance, and activities necessary to effectively manage the DPBPBID and support the delivery of special benefit programs to assessed properties within the DPBPBID.

i. Safety, Security & Image Enhancement
Safety and security services are provided directly to assessed parcels via private safety and security patrols, coordination with Sacramento Police Department programs, and initiatives such as the dedicated Strenghtening Areas For Everyone Through You (S.A.F.E.T.Y.) on the Blvd. Committee, which address es crime prevention, loitering, trespassing, and other security concerns. Additional efforts include monthly SAFETY Committee meetings for direct engagement with law enforcement, development of Crime Prevention Through Environmental Design (CPTED) strategies, addressing homeless and addiction issues, and resources for business and property owners to report safety-related issues.

The image enhancement services are provided to assessed parcels via the DPBPBID’s Maintenance Street Litter Removal program, daily litter clean -up, sidewalk, curb, and gutter cleaning, graffiti removal, coordination with code enforcement to remove illegal dumping, and programs designed to enhance the district’s identity, promote new development, and attract businesses to the area.

Because the safety, security, and image enhancement 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, security and image enhancement services provide to parcels.

Safety, security, and image enhancement 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 DPBPBID 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 the DPBPBID, safety, security, and image enhancement 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 safety, security, and image enhancement services and separates that benefit value between special benefits provided to assessed parcels and general benefits indirectly received by adjacent parcels outside the DPBPBID and non - assessed parcels.

The calculations below determine the amount of general benefit to assessed and non-assessed parcels.

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.

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

Assessed 12,006,420 X 1.00 = 12,006,420.00 99.032% X $801,831.66 = $794,070.82 Non-Assessed 938,757 X 0.125 = 117,344.63 0.968% X $801,831.66 = $7,760.84

The Safety, Security & Image Enhancement budget, minus the amount of general benefit to the public- at-large, assessed parcels, and non -assessed parcels within the DPBPBID, is $794,070.82. The calculations below determine the amount of general benefit to parcels adjacent to the DPBPBID but outside the DPBPBID. 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
Remaining
Budget

Inside 94,088.00 X 1.00 = 94,088.00 99.649% X $794,070.82 = $791,281.85 Adjacent 2,653.00 X 0.125 = 331.63 0.351% X $794,070.82 = $2,788.97

Therefore, the allocation of the Safety, Security & Image Enhancement budget is as follows:

General Benefit – Public-At-Large $22,319.03
General Benefit – Assessed Parcels $2,479.89
General Benefit – Non-Assessed Inside
Parcels $7,760.84
General Benefit – Adjacent Parcels $2,788.97
Special Benefit $791,281.85
Total $826,630.58

ii. Advocacy & Economic Development
Unlike safety, security, and image enhancement services, advocacy and economic development services are not provided via physical patrols within the DPBPBID. Rather, the Advocacy and Economic Development program is designed to create a supportive and growth-oriented environment for property and business owners by providing direct representation to stakeholders, fostering economic activity, and advocating for policies that enhance the DPBPBID. These services will be implemented through a combination of strategic engagement with government agencies, direct support for businesses, and initiatives that improve the overall economic landscape of the DPBPBID. Although the programs will only be provided to assessed parcels, it is reasonable to conclude that there will be a minor, derivative and indirect benefit to parcels adjacent to but outside the DPBPBID. Because these services are highly focused, and are not physically provided along streets, it is the Engineer’s estimation that the adjacent parcels will receive a general benefit equal to ten percent (10%) of the standard benefit (1.0). Based on this estimation, adjacent parcels would have a benefit factor of 0.10 (1.00 x 10%).

The Advocacy and Economic Development budget, minus the amount of general benefit to the public- at-large and assessed parcels, is $266,572.45. The calculations below determine the amount of general benefit to non-assessed parcels within the DPBPBID. The benefit percentages are determined by adding both the assessed and non-assessed benefit units together, then dividing the benefit units for the assessed

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(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 12,006,420 X 1.00 = 12,006,420.00 99.224% X $266,572.45 = $264,504.35 Non-Assessed 938,757 X 0.10 = 93,875.70 0.776% X $266,572.45 = $2,068.10

The Advocacy & Economic Development budget, minus the amount of general benefit to the public-at- large, assessed parcels, and non-assessed parcels within the DPBPBID, is $264,504.35. The calculations below determine the amount of general benefit to parcels adjacent to but outside the DPBPBID. 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
Remaining
Budget

Non-Assessed
Inside 94,088.00 X 1.00 94,088.00 99.719% X $264,504.35 = $263,760.62 Adjacent 2,653.00 X 0.125 265.30 0.281% X $264,504.35 = $743.73

Therefore, the allocation of the Advocacy & Economic Development budget is as follows:

General Benefit – Public-At-Large $7,420.06
General Benefit – Assessed Parcels $824.45
General Benefit – Non-Assessed Inside Parcels $743.73
General Benefit – Adjacent Parcels $2,068.10
Special Benefit $263,760.62
Total $274,816.96

iii. Administration, Contingency/Reserve
The Administration, Contingency/Reserve 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
Safety, Security & Image Enhancement $791,281.85 $10,549.81 Advocacy & Economic Development $263,760.62 $2,811.83
Activity Totals $1,055,042.47 $13,361.64
Percent 98.75% 1.25%
Administration, Contingency/Reserve $263,760.61 $3,340.41 Total Parcel Benefits $1,318,803.08 $16,702.05

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iv. Total Benefits
Based on the foregoing calculations, the total benefits to assessed parcels, non-assessed parcels, and the public-at-large are:

Special
Benefit to
Assessed
Parcels
General
Benefit to
Assessed
Parcels
General Benefit
to Non-
Assessed
Parcels
General
Benefit to
Public-At-
Large

Total
Safety, Security & Image
Enhancement $791,281.85 $2,479.89 $10,549.81 $22,319.03 $826,630.58 Advocacy & Economic
Development $263,760.62 $824.45 $2,811.83 $7,420.06 $274,816.96 Administration,
Contingency/Reserve $263,760.61 $826.09 $3,340.41 $7,434.77 $275,361.88 Total $1,318,803.08 $4,130.43 $16,702.05 $37,173.86 $1,376,809.42

f. Non-Assessment Funding
The programs funded by the DPBPBID 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 conferred annually by the DPBPBID’s improvements, maintenance, and activities, $58,006.34. These non-assessment funds will be used to pay for the general benefit provided by the DPBPBID’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 Benefit
The improvements, maintenance, and activities to be provided by the DPBPBID 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, the 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 improvements, 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 ($58,006.34) from the total value of the improvements, maintenance, and activities ($1,376,809.42). The remaining $1,318,803.08 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

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

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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-At-
Large
General
Benefit Value
to Non-
Assessed
Parcels
Special Benefit to
Assessed Parcels
(Total
Assessment)
Safety, Security &
Image Enhancement $826,630.58 $2,479.89 $22,319.03 $10,549.81 $791,281.85 Advocacy & Economic
Development $274,816.96 $824.45 $7,420.06 $2,811.83 $263,760.62 Administration,
Contingency/Reserve $275,361.88 $826.09 $7,434.77 $3,340.41 $263,760.61 TOTAL $1,376,809.42 $4,130.43 $37,173.86 $16,702.05 $1,318,803.08

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 type and parcel square footage. These variables are 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 DPBPBID 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. Size is an appropriate measure of proportional special benefit because it relates directly to the quantity of services provided to the parcel, the highest and best use of a parcel, and reflects the long -term value implications of the D PBPBID. The larger a parcel, the more services and benefit the parcel will receive.

To determine the assessment rates, the estimated special benefit value for each parcel type was divided by the total assessable parcel square footage and parcel type, as shown in the table below.

Parcel Group
Initial Parcel
Size Budget
Parcel
Square
Footage
Initial Parcel
Assessment
Rate ($/lot
sq. ft./yr)
Standard $1,316,899.98 ÷ 11,971,818 = $0.110
Tax-Exempt $1,903.11 ÷ 34,602 = $0.055

15 Tiburon v. Bonander (2009) 180 Cal.App.4th 1057
16 Dahms v. Downtown Pomona (2009) 173 Cal.App.4th 1201

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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 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.. If you would like more information about parcel assessments, please call Civitas at (916) 437-4300 or (800) 999-7781.

Parcel Type Initial Parcel Assessment
Rate
($/lot sq. ft.)
Standard $0.110
Tax-exempt $0.055

c. Parcel Categorization
Assessment categories for each parcel were determined based on the parcel’s land use code as shown in the Sacramento County Assessor’s Records and supplemented by other available information. In general, the assessment category for each parcel reflects the use of the parcel as described by its land use code. In cases where the land use code and actual use differ, the actual use prevails for classification purposes.

1. Standard Parcels
Standard parcels include all parcels which are not zoned exclusively for residential use with four (4) units or less. Standard parcels will receive and benefit from all DPBPBID improvements, maintenance, and activities, and will therefore be assessed the full rate.

2. Tax-Exempt Parcels
Because they do not have a commercial component, private parcels that are property tax -exempt, as shown on the Sacramento County Assessor’s records, will be assessed at a rate equal to one-half (50%) of the standard rate. 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.

C. Changes in Data
It is the intent of this Plan and Engineer’s Report that each parcel included in the DPBPBID can be clearly identified. Every effort has been made to ensure that all parcels included in the DPBPBID are consistent in the boundary description, the boundary map 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 parcel use, ownership, property tax-exempt status, or size of a parcel changes during the term of the DPBPBID, the assessment calculation may be modified accordingly.

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

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Review of this Del Paso Boulevard Property and Business Improvement District Plan and preparation of the Engineer’s Report was completed by:

Ross Peabody, R.C.E. #51090
State of California
Date
This Engineer’s Report is intended to be distributed as part of the Management District Plan in its entirety, including the Assessment Calculation Table and the Boundary Map. Reproduction and distribution of only Section VII of this Management District Plan violates the intent of this stamp and signature.

April 21, 2025

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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 DPBP board. The maximum rates listed are a required disclosure and not the anticipated course of action.

Parcel Type: Standard
Year Initial Parcel Assessment
Rate ($/lot sq. ft.)
2026 $0.110
2027 $0.116
2028 $0.121
2029 $0.127
2030 $0.134
2031 $0.140
2032 $0.147
2033 $0.155
2034 $0.163
2035 $0.171

Parcel Type: Tax-Exempt
Year Initial Parcel Assessment
Rate ($/lot sq. ft.)
2026 $0.055
2027 $0.058
2028 $0.061
2029 $0.064
2030 $0.067
2031 $0.070
2032 $0.074
2033 $0.077
2034 $0.081
2035 $0.085

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APPENDIX 2 – PBID LAW

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.
(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

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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.

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.

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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 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

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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 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.

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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, 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

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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 assessments that exceed the reasonable costs of the proportional special benefit conferred. Because

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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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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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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

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city council shall comply with Section 36623. Notice of all other public hearings pursuant to this section shall comply with both of the following:
(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.

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(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:
(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:

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(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 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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APPENDIX 3 – MAP BOOK

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APPENDIX 4 – PARCEL ASSESSMENT CALCULATIONS

Map
Key
Assessor’s Parcel
Number (APN)
Parcel Size
(Sq. Ft.)
Total Initial Annual
Assessment Assessment Type
1 263-0252-001-0000 2,312 $254.32 COM
2 263-0252-002-0000 3,853 $423.83 COM
3 263-0252-008-0000 16,615 $1,827.65 COM
4 263-0252-023-0000 18,861 $2,074.71 COM
5 263-0252-024-0000 37,973 $4,177.03 COM
6 263-0252-027-0000 23,340 $2,567.40 COM
7 263-0252-028-0000 130,244 $14,326.84 COM
8 265-0252-006-0000 5,227 $0.00 RES
9 265-0252-007-0000 4,792 $0.00 RES
10 265-0252-008-0000 4,792 $0.00 RES
11 265-0252-009-0000 4,356 $0.00 RES
12 265-0252-010-0000 4,792 $0.00 RES
13 265-0252-012-0000 33,377 $3,671.47 COM
14 265-0292-002-0000 5,227 $0.00 RES
15 265-0292-005-0000 10,019 $0.00 RES
16 265-0292-006-0000 10,019 $0.00 RES
17 265-0292-007-0000 10,274 $1,130.14 COM
18 265-0292-008-0000 10,274 $1,130.14 COM
19 265-0292-013-0000 10,274 $1,130.14 COM
20 265-0292-021-0000 5,227 $574.97 COM
21 265-0292-022-0000 12,460 $1,370.60 COM
22 265-0292-023-0000 12,460 $1,370.60 COM
23 265-0292-024-0000 8,307 $913.77 COM
24 265-0292-025-0000 8,307 $913.77 COM
25 265-0292-028-0000 16,542 $1,819.62 COM
26 265-0292-029-0000 8,276 $0.00 RES
27 265-0292-030-0000 8,307 $913.77 COM
28 265-0292-033-0000 33,229 $3,655.19 COM
29 265-0292-034-0000 5,227 $0.00 RES
30 265-0292-035-0000 5,134 $564.74 COM
31 265-0292-036-0000 15,409 $1,694.99 COM
32 265-0292-037-0000 16,613 $1,827.43 COM
33 265-0292-039-0000 20,453 $2,249.83 COM
34 265-0292-040-0000 16,613 $1,827.43 COM

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35 265-0292-041-0000 32,822 $3,610.42 COM
36 265-0292-042-0000 30,822 $3,390.42 COM
37 265-0293-015-0000 4,807 $528.77 COM
38 265-0293-016-0000 7,527 $827.97 COM
39 265-0293-021-0000 22,222 $2,444.42 COM
40 265-0293-022-0000 1,742 $191.62 COM
41 265-0293-024-0000 16,032 $1,763.52 COM
42 265-0293-025-0000 6,628 $729.08 COM
43 265-0293-026-0000 9,796 $1,077.56 COM
44 265-0293-028-0000 24,092 $2,650.12 COM
45 265-0293-029-0000 21,750 $2,392.50 COM
46 265-0293-030-0000 18,526 $2,037.86 COM
47 265-0321-001-0000 13,592 $1,495.12 COM
48 265-0321-002-0000 6,970 $0.00 RES
49 265-0321-009-0000 6,098 $0.00 RES
50 265-0321-010-0000 4,792 $0.00 RES
51 265-0321-011-0000 2,500 $275.00 COM
52 265-0321-012-0000 4,792 $0.00 RES
53 265-0321-013-0000 6,970 $0.00 RES
54 265-0321-014-0000 7,405 $0.00 RES
55 265-0321-015-0000 19,026 $2,092.86 COM
56 265-0321-021-0000 15,000 $1,650.00 COM
57 265-0321-022-0000 6,970 $0.00 RES
58 265-0321-023-0000 6,970 $0.00 RES
59 265-0321-024-0000 6,970 $0.00 RES
60 265-0321-025-0000 26,950 $2,964.50 COM
61 265-0321-026-0000 26,730 $2,940.30 COM
62 265-0322-016-0000 64,469 $7,091.59 COM
63 265-0322-017-0000 14,810 $1,629.10 COM
64 274-0190-003-0000 401,623 $44,178.53 COM
65 275-0035-010-0000 7,500 $825.00 COM
66 275-0035-011-0000 7,500 $825.00 COM
67 275-0035-012-0000 7,841 $431.26 TE
68 275-0035-013-0000 7,841 $431.26 TE
69 275-0035-014-0000 3,920 $215.60 TE
70 275-0035-021-0000 11,250 $1,237.50 COM
71 275-0035-024-0000 15,000 $825.00 TE
72 275-0042-005-0000 14,810 $1,629.10 COM

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73 275-0042-006-0000 7,500 $825.00 COM
74 275-0042-007-0000 7,500 $825.00 COM
75 275-0042-008-0000 7,500 $825.00 COM
76 275-0043-011-0000 7,500 $825.00 COM
77 275-0043-012-0000 3,750 $412.50 COM
78 275-0043-013-0000 3,750 $412.50 COM
79 275-0043-014-0000 3,750 $412.50 COM
80 275-0043-015-0000 7,500 $825.00 COM
81 275-0043-017-0000 21,712 $2,388.32 COM
82 275-0044-001-0000 5,219 $574.09 COM
83 275-0044-002-0000 2,349 $258.39 COM
84 275-0044-003-0000 2,175 $239.25 COM
85 275-0044-004-0000 1,996 $219.56 COM
86 275-0044-005-0000 1,823 $200.53 COM
87 275-0044-006-0000 1,649 $181.39 COM
88 275-0044-007-0000 2,076 $228.36 COM
89 275-0044-008-0000 1,726 $189.86 COM
90 275-0044-015-0000 2,059 $226.49 COM
91 275-0044-016-0000 4,667 $513.37 COM
92 275-0044-018-0000 8,767 $964.37 COM
93 275-0044-022-0000 2,614 $0.00 PUBLICSTREET
94 275-0044-023-0000 5,905 $649.55 COM
95 275-0044-024-0000 2,601 $286.11 COM
96 275-0044-025-0000 2,780 $305.80 COM
97 275-0051-001-0000 4,494 $494.34 COM
98 275-0051-002-0000 10,890 $1,197.90 COM
99 275-0051-003-0000 2,178 $239.58 COM
100 275-0051-004-0000 5,354 $588.94 COM
101 275-0051-007-0000 2,800 $308.00 COM
102 275-0051-008-0000 3,739 $411.29 COM
103 275-0052-001-0000 6,011 $661.21 COM
104 275-0052-002-0000 6,295 $692.45 COM
105 275-0052-008-0000 2,714 $298.54 COM
106 275-0052-009-0000 27,791 $3,057.01 COM
107 275-0053-001-0000 6,570 $722.70 COM
108 275-0053-002-0000 6,709 $737.99 COM
109 275-0053-003-0000 9,940 $1,093.40 COM
110 275-0054-029-0000 11,021 $1,212.31 COM

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111 275-0054-030-0000 41,251 $4,537.61 COM
112 275-0072-002-0000 94,961 $10,445.71 COM
113 275-0073-006-0000 7,258 $0.00 RES
114 275-0073-007-0000 7,405 $0.00 RES
115 275-0073-008-0000 7,405 $0.00 RES
116 275-0073-009-0000 7,405 $0.00 RES
117 275-0073-010-0000 7,405 $814.55 COM
118 275-0073-011-0000 7,275 $800.25 COM
119 275-0074-015-0000 4,792 $0.00 RES
120 275-0074-016-0000 7,405 $0.00 RES
121 275-0074-017-0000 7,405 $0.00 RES
122 275-0074-018-0000 7,405 $0.00 RES
123 275-0074-019-0000 7,405 $0.00 RES
124 275-0074-020-0000 7,251 $0.00 RES
125 275-0081-013-0000 5,017 $0.00 RES
126 275-0081-016-0000 7,267 $0.00 RES
127 275-0081-017-0000 4,792 $0.00 RES
128 275-0081-018-0000 4,792 $0.00 RES
129 275-0081-032-0000 10,557 $0.00 RES
130 275-0082-001-0000 873 $96.03 COM
131 275-0084-007-0000 4,552 $500.72 COM
132 275-0084-008-0000 14,532 $1,598.52 COM
133 275-0084-014-0000 6,690 $735.90 COM
134 275-0084-015-0000 5,238 $576.18 COM
135 275-0084-016-0000 3,485 $383.35 COM
136 275-0084-017-0000 3,783 $416.13 COM
137 275-0084-020-0000 9,583 $0.00 RES
138 275-0086-012-0000 7,500 $825.00 COM
139 275-0086-013-0000 15,000 $1,650.00 COM
140 275-0086-014-0000 7,500 $825.00 COM
141 275-0086-015-0000 22,500 $2,475.00 COM
142 275-0088-003-0000 7,500 $825.00 COM
143 275-0088-004-0000 3,750 $412.50 COM
144 275-0088-011-0000 15,000 $1,650.00 COM
145 275-0088-012-0000 26,250 $2,887.50 COM
146 275-0091-009-0000 7,500 $825.00 COM
147 275-0091-010-0000 7,500 $825.00 COM
148 275-0091-011-0000 7,405 $814.55 COM

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149 275-0091-012-0000 7,500 $825.00 COM
150 275-0091-013-0000 7,500 $825.00 COM
151 275-0091-014-0000 7,500 $825.00 COM
152 275-0091-017-0000 15,000 $1,650.00 COM
153 275-0092-001-0000 1,244 $136.84 COM
154 275-0093-004-0000 7,500 $825.00 COM
155 275-0093-005-0000 7,500 $825.00 COM
156 275-0093-006-0000 7,500 $825.00 COM
157 275-0093-007-0000 7,500 $825.00 COM
158 275-0093-008-0000 7,500 $825.00 COM
159 275-0093-009-0000 7,405 $814.55 COM
160 275-0095-001-0000 2,858 $314.38 COM
161 275-0095-002-0000 3,648 $401.28 COM
162 275-0095-003-0000 5,179 $569.69 COM
163 275-0095-004-0000 34,420 $3,786.20 COM
164 275-0095-014-0000 9,755 $1,073.05 COM
165 275-0095-015-0000 6,710 $738.10 COM
166 275-0095-016-0000 6,813 $749.43 COM
167 275-0095-017-0000 15,755 $1,733.05 COM
168 275-0096-001-0000 2,122 $233.42 COM
169 275-0096-002-0000 5,663 $622.93 COM
170 275-0096-003-0000 7,350 $808.50 COM
171 275-0101-001-0000 5,654 $621.94 COM
172 275-0101-002-0000 6,375 $701.25 COM
173 275-0111-001-0000 51,836 $5,701.96 COM
174 275-0112-001-0000 43,560 $4,791.60 COM
175 275-0113-003-0000 7,275 $800.25 COM
176 275-0113-004-0000 7,275 $800.25 COM
177 275-0113-005-0000 7,275 $800.25 COM
178 275-0113-022-0000 44,867 $4,935.37 COM
179 275-0114-004-0000 7,405 $0.00 RES
180 275-0114-005-0000 7,275 $800.25 COM
181 275-0114-006-0000 7,275 $800.25 COM
182 275-0114-015-0000 21,825 $2,400.75 COM
183 275-0121-001-0000 6,534 $0.00 RES
184 275-0121-002-0000 5,227 $574.97 COM
185 275-0121-003-0000 6,534 $718.74 COM
186 275-0122-007-0000 7,500 $825.00 COM

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April 16, 2025 Page 52
187 275-0122-008-0000 7,500 $825.00 COM
188 275-0122-009-0000 7,500 $825.00 COM
189 275-0122-010-0000 7,500 $825.00 COM
190 275-0122-011-0000 7,500 $825.00 COM
191 275-0122-014-0000 15,000 $1,650.00 COM
192 275-0123-003-0000 7,500 $825.00 COM
193 275-0123-006-0000 7,500 $825.00 COM
194 275-0123-007-0000 7,500 $825.00 COM
195 275-0123-008-0000 7,500 $825.00 COM
196 275-0123-009-0000 7,500 $825.00 COM
197 275-0123-010-0000 15,000 $1,650.00 COM
198 275-0123-023-0000 10,228 $1,125.08 COM
199 275-0123-024-0000 3,920 $431.20 COM
200 275-0123-026-0000 10,936 $1,202.96 COM
201 275-0123-027-0000 9,750 $1,072.50 COM
202 275-0124-006-0000 8,910 $980.10 COM
203 275-0124-007-0000 7,323 $805.53 COM
204 275-0124-008-0000 7,134 $784.74 COM
205 275-0124-009-0000 7,286 $801.46 COM
206 275-0124-010-0000 7,438 $818.18 COM
207 275-0124-011-0000 11,600 $1,276.00 COM
208 275-0124-012-0000 8,600 $946.00 COM
209 275-0124-013-0000 1,139 $125.29 COM
210 275-0124-016-0000 13,245 $1,456.95 COM
211 275-0124-017-0000 12,320 $1,355.20 COM
212 275-0125-001-0000 7,500 $825.00 COM
213 275-0125-004-0000 7,500 $825.00 COM
214 275-0125-005-0000 7,500 $825.00 COM
215 275-0125-006-0000 6,750 $742.50 COM
216 275-0125-007-0000 8,276 $910.36 COM
217 275-0125-008-0000 15,000 $1,650.00 COM
218 275-0125-028-0000 15,000 $1,650.00 COM
219 275-0125-029-0000 28,314 $3,114.54 COM
220 275-0125-030-0000 15,000 $1,650.00 COM
221 275-0131-001-0000 6,530 $718.30 COM
222 275-0131-007-0000 7,841 $0.00 RES
223 275-0131-008-0000 1,742 $0.00 RES
224 275-0131-009-0000 6,098 $0.00 RES

DPBPBID Management District Plan
April 16, 2025 Page 53
225 275-0131-010-0000 7,841 $0.00 RES
226 275-0131-011-0000 7,841 $862.51 COM
227 275-0131-012-0000 7,841 $0.00 RES
228 275-0131-013-0000 7,730 $850.30 COM
229 275-0131-014-0000 6,184 $680.24 COM
230 275-0131-015-0000 8,633 $949.63 COM
231 275-0131-016-0000 8,299 $912.89 COM
232 275-0131-017-0000 6,970 $766.70 COM
233 275-0131-020-0000 11,770 $1,294.70 COM
234 275-0131-021-0000 20,304 $2,233.44 COM
235 275-0131-022-0000 6,970 $766.70 COM
236 275-0131-023-0000 10,759 $1,183.49 COM
237 275-0132-002-0000 32,550 $3,580.50 COM
238 275-0132-003-0000 23,522 $2,587.42 COM
239 275-0134-003-0000 17,860 $1,964.60 COM
240 275-0134-004-0000 1,742 $191.62 COM
241 275-0134-005-0000 4,356 $479.16 COM
242 275-0134-006-0000 436 $47.96 COM
243 275-0134-007-0000 436 $47.96 COM
244 275-0134-008-0000 46,609 $5,126.99 COM
245 275-0134-010-0000 25,350 $2,788.50 COM
246 275-0134-011-0000 3,319 $365.09 COM
247 275-0134-012-0000 48,352 $5,318.72 COM
248 275-0134-013-0000 63,598 $6,995.78 COM
249 275-0141-009-0000 12,719 $1,399.09 COM
250 275-0141-010-0000 29,969 $3,296.59 COM
251 275-0142-001-0000 156,816 $17,249.76 COM
252 275-0143-007-0000 6,875 $0.00 RES
253 275-0143-008-0000 8,658 $0.00 RES
254 275-0143-009-0000 4,356 $0.00 RES
255 275-0143-010-0000 4,356 $0.00 RES
256 275-0145-006-0000 6,970 $0.00 RES
257 275-0145-007-0000 6,098 $0.00 RES
258 275-0145-008-0000 6,534 $0.00 RES
259 275-0147-005-0000 6,098 $0.00 RES
260 275-0147-006-0000 6,098 $0.00 RES
261 275-0147-007-0000 4,356 $0.00 RES
262 275-0147-017-0000 7,841 $0.00 RES

DPBPBID Management District Plan
April 16, 2025 Page 54
263 275-0149-004-0000 11,326 $1,245.86 COM
264 275-0149-005-0000 23,100 $2,541.00 COM
265 275-0149-006-0000 11,326 $1,245.86 COM
266 275-0149-007-0000 9,583 $1,054.13 COM
267 275-0149-008-0000 16,550 $1,820.50 COM
268 275-0149-009-0000 9,583 $1,054.13 COM
269 275-0151-007-0000 6,534 $718.74 COM
270 275-0151-014-0000 19,712 $2,168.32 COM
271 275-0153-008-0000 6,534 $0.00 RES
272 275-0153-009-0000 4,356 $0.00 RES
273 275-0153-018-0000 12,750 $1,402.50 COM
274 275-0155-006-0000 6,469 $711.59 COM
275 275-0155-007-0000 6,534 $718.74 COM
276 275-0156-003-0000 14,810 $1,629.10 COM
277 275-0156-004-0000 27,500 $3,025.00 COM
278 275-0156-005-0000 6,970 $766.70 COM
279 275-0161-007-0000 11,250 $1,237.50 COM
280 275-0161-008-0000 3,750 $412.50 COM
281 275-0161-009-0000 7,500 $825.00 COM
282 275-0161-010-0000 7,500 $825.00 COM
283 275-0161-011-0000 7,500 $825.00 COM
284 275-0161-012-0000 6,750 $742.50 COM
285 275-0161-013-0000 6,750 $742.50 COM
286 275-0161-014-0000 12,710 $1,398.10 COM
287 275-0162-001-0000 8,276 $910.36 COM
288 275-0162-004-0000 15,000 $1,650.00 COM
289 275-0163-001-0000 10,000 $1,100.00 COM
290 275-0163-002-0000 4,792 $527.12 COM
291 275-0163-003-0000 15,000 $1,650.00 COM
292 275-0163-004-0000 7,500 $825.00 COM
293 275-0163-005-0000 7,000 $770.00 COM
294 275-0163-006-0000 14,000 $1,540.00 COM
295 275-0164-008-0000 7,500 $825.00 COM
296 275-0164-009-0000 7,500 $825.00 COM
297 275-0164-013-0000 7,500 $825.00 COM
298 275-0164-014-0000 7,500 $825.00 COM
299 275-0164-019-0000 22,487 $2,473.57 COM
300 275-0165-019-0000 18,000 $1,980.00 COM

DPBPBID Management District Plan
April 16, 2025 Page 55
301 275-0165-021-0000 48,352 $5,318.72 COM
302 275-0166-012-0000 15,000 $1,650.00 COM
303 275-0166-013-0000 37,500 $4,125.00 COM
304 275-0166-016-0000 2,761 $0.00 RES
305 275-0200-007-0000 63,598 $6,995.78 COM
306 275-0200-008-0000 6,385 $0.00 RES
307 275-0200-010-0000 78,408 $8,624.88 COM
308 275-0200-011-0000 189,486 $20,843.46 COM
309 275-0200-013-0000 110,642 $12,170.62 COM
310 275-0240-065-0000 1,800 $198.00 COM
311 275-0240-074-0000 75,359 $8,289.49 COM
312 275-0240-088-0000 22,216 $2,443.76 COM
313 275-0240-089-0000 42,253 $4,647.83 COM
314 275-0240-091-0000 10,890 $1,197.90 COM
315 275-0240-093-0000 19,602 $2,156.22 COM
316 275-0240-094-0000 60,984 $6,708.24 COM
317 275-0240-095-0000 2,000 $220.00 COM
318 275-0260-008-0000 26,609 $2,926.99 COM
319 275-0270-001-0000 61,420 $6,756.20 COM
320 275-0270-032-0000 39,680 $4,364.80 COM
321 277-0011-003-0000 2,980 $327.80 COM
322 277-0011-006-0000 5,499 $604.89 COM
323 277-0011-007-0000 5,500 $605.00 COM
324 277-0011-026-0000 8,479 $932.69 COM
325 277-0011-027-0000 10,944 $1,203.84 COM
326 277-0013-004-0000 14,375 $1,581.25 COM
327 277-0013-005-0000 8,586 $944.46 COM
328 277-0013-007-0000 82,328 $9,056.08 COM
329 277-0013-010-0000 55,321 $6,085.31 COM
330 277-0083-012-0000 1,307 $143.77 COM
331 277-0083-014-0000 5,211 $573.21 COM
332 277-0083-015-0000 671 $73.81 COM
333 277-0083-016-0000 882 $97.02 COM
334 277-0084-005-0000 9,148 $1,006.28 COM
335 277-0084-006-0000 15,246 $1,677.06 COM
336 277-0084-007-0000 6,098 $670.78 COM
337 277-0084-011-0000 2,614 $287.54 COM
338 277-0084-016-0000 97,574 $10,733.14 COM

DPBPBID Management District Plan
April 16, 2025 Page 56
339 277-0084-017-0000 871 $95.81 COM
341 277-0091-005-0000 19,602 $2,156.22 COM
342 277-0091-009-0000 59,242 $6,516.62 COM
343 277-0091-011-0000 25,265 $2,779.15 COM
344 277-0131-007-0000 6,375 $701.25 COM
345 277-0131-018-0000 12,750 $1,402.50 COM
346 277-0132-009-0000 31,515 $3,466.65 COM
347 277-0132-011-0000 20,625 $2,268.75 COM
348 277-0133-005-0000 49,223 $5,414.53 COM
349 277-0134-008-0000 27,135 $2,984.85 COM
350 277-0134-009-0000 15,706 $1,727.66 COM
351 277-0134-013-0000 15,339 $1,687.29 COM
352 277-0134-014-0000 15,651 $1,721.61 COM
353 277-0134-015-0000 9,635 $1,059.85 COM
354 277-0134-016-0000 2,780 $305.80 COM
355 277-0134-018-0000 28,200 $3,102.00 COM
356 277-0134-020-0000 7,500 $825.00 COM
357 277-0134-021-0000 28,800 $3,168.00 COM
358 277-0134-022-0000 35,537 $3,909.07 COM
359 277-0134-023-0000 33,033 $3,633.63 COM
360 277-0134-024-0000 35,886 $3,947.46 COM
361 277-0134-025-0000 119,790 $13,176.90 COM
362 277-0141-001-0000 871 $95.81 COM
363 277-0141-002-0000 80,586 $8,864.46 COM
364 277-0141-004-0000 1,930 $212.30 COM
365 277-0141-005-0000 6,944 $763.84 COM
367 277-0143-006-0000 28,314 $3,114.54 COM
368 277-0143-007-0000 92,347 $10,158.17 COM
369 277-0143-008-0000 25,900 $2,849.00 COM
370 277-0143-009-0000 57,499 $6,324.89 COM
371 277-0143-010-0000 23,312 $2,564.32 COM
372 277-0143-011-0000 17,012 $1,871.32 COM
373 277-0143-012-0000 2,471 $271.81 COM
375 277-0144-010-0000 13,504 $1,485.44 COM
376 277-0144-018-0000 1,568 $172.48 COM
377 277-0144-019-0000 1,046 $115.06 COM
378 277-0144-020-0000 64,033 $0.00 PUBLICSTREET
379 277-0144-021-0000 60,113 $6,612.43 COM

DPBPBID Management District Plan
April 16, 2025 Page 57
380 277-0144-028-0000 60,548 $6,660.28 COM
381 277-0144-029-0000 4,940 $543.40 COM
382 277-0144-034-0000 43,016 $4,731.76 COM
383 277-0144-035-0000 11,612 $1,277.32 COM
384 277-0144-037-0000 34,848 $3,833.28 COM
385 277-0144-038-0000 38,398 $4,223.78 COM
386 265-0293-031-0000 288 $31.68 COM
387 275-0161-015-0000 9,438 $1,038.18 COM
397 274-0190-044-0000 204,732 $22,520.52 COM
398 274-0190-045-0000 103,237 $11,356.07 COM
399 274-0200-010-0000 99,752 $10,972.72 COM
400 275-0111-006-0000 253,519 $27,887.09 COM
402 274-0200-005-0000 28,782 $3,166.02 COM
403 274-0200-006-0000 28,776 $3,165.36 COM
404 275-0112-010-0000 4,989 $548.79 COM
405 274-0210-007-0000 98,881 $10,876.91 COM
406 274-0210-010-0000 140,698 $15,476.78 COM
407 275-0112-025-0000 22,216 $2,443.76 COM
408 275-0112-026-0000 9,583 $1,054.13 COM
409 275-0161-001-0000 22,200 $2,442.00 COM
410 275-0112-027-0000 8,712 $958.32 COM
411 275-0112-021-0000 6,775 $745.25 COM
412 275-0112-017-0000 6,775 $745.25 COM
413 275-0112-020-0000 6,775 $745.25 COM
414 275-0122-005-0000 7,500 $825.00 COM
415 275-0112-015-0000 6,775 $745.25 COM
419 275-0122-001-0000 15,000 $1,650.00 COM
421 275-0161-004-0000 7,405 $814.55 COM
422 275-0161-016-0000 7,500 $825.00 COM
423 275-0161-017-0000 7,500 $825.00 COM
424 275-0164-001-0000 7,445 $818.95 COM
425 275-0164-002-0000 7,500 $825.00 COM
426 275-0122-002-0000 7,500 $825.00 COM
427 274-0200-007-0000 28,769 $3,164.59 COM
428 274-0200-011-0000 1,220 $134.20 COM
444 275-0113-011-0000 6,970 $0.00 RES
445 275-0122-003-0000 7,405 $0.00 RES
459 275-0113-012-0000 4,356 $0.00 RES

DPBPBID Management District Plan
April 16, 2025 Page 58
463 275-0122-006-0000 7,405 $0.00 RES
468 275-0164-003-0000 7,405 $0.00 RES
469 275-0164-004-0000 7,405 $0.00 RES
470 275-0113-010-0000 3,485 $0.00 RES
471 275-0166-003-0000 7,405 $0.00 RES
472 275-0114-007-0000 8,712 $0.00 RES
473 275-0166-014-0000 4,356 $0.00 RES
495 275-0166-007-0000 7,405 $0.00 RES
496 275-0166-008-0000 5,227 $0.00 RES
519 275-0164-006-0000 7,405 $0.00 RES
520 275-0164-018-0000 7,405 $0.00 RES
525 275-0112-009-0000 4,792 $0.00 RES
548 274-0190-019-0000 25,500 $2,805.00 COM
549 275-0164-005-0000 7,500 $825.00 COM
553 275-0114-014-0000 10,342 $1,137.62 COM
554 275-0112-011-0000 9,583 $1,054.13 COM
555 275-0113-013-0000 3,920 $431.20 COM
556 275-0113-014-0000 3,920 $431.20 COM
558 275-0166-004-0000 7,451 $819.61 COM
559 275-0166-005-0000 7,475 $822.25 COM
560 275-0166-006-0000 7,496 $824.56 COM
561 274-0190-018-0000 47,045 $5,174.95 COM
566 275-0161-006-0000 6,534 $718.74 COM
567 275-0122-004-0000 6,700 $737.00 COM
584 275-0053-023-0000 6,534 $718.74 COM
585 275-0053-024-0000 6,375 $701.25 COM
586 275-0053-027-0000 19,125 $2,103.75 COM
588 275-0112-002-0000 6,775 $745.25 COM
589 275-0112-003-0000 6,775 $745.25 COM
590 275-0112-004-0000 6,775 $745.25 COM
591 275-0112-005-0000 13,550 $1,490.50 COM
592 275-0112-006-0000 6,970 $766.70 COM
593 275-0112-007-0000 6,775 $745.25 COM
594 275-0112-008-0000 6,534 $0.00 RES
610 275-0113-015-0000 6,534 $718.74 COM
611 275-0113-016-0000 6,775 $745.25 COM
612 275-0113-023-0000 10,019 $0.00 RES
613 275-0113-024-0000 10,019 $0.00 RES

DPBPBID Management District Plan
April 16, 2025 Page 59
615 275-0114-013-0000 9,458 $1,040.38 COM
616 275-0053-006-0000 6,534 $718.74 COM
617 275-0053-026-0000 12,632 $1,389.52 COM
618 275-0053-007-0000 6,375 $701.25 COM
619 275-0053-008-0000 6,534 $718.74 COM
620 275-0053-009-0000 6,534 $718.74 COM
621 265-0324-015-0000 6,000 $660.00 COM
622 265-0324-016-0000 6,000 $660.00 COM
623 265-0324-023-0000 6,000 $660.00 COM
624 265-0324-024-0000 6,000 $660.00 COM
625 265-0324-025-0000 6,000 $660.00 COM
626 265-0324-026-0000 6,000 $660.00 COM
627 265-0324-030-0000 24,000 $2,640.00 COM
628 265-0324-031-0000 12,000 $1,320.00 COM
629 265-0331-014-0000 54,450 $5,989.50 COM
630 265-0332-021-0000 51,836 $5,701.96 COM
631 265-0332-022-0000 87,120 $9,583.20 COM
632 265-0333-011-0000 13,000 $1,430.00 COM
633 265-0333-012-0000 35,535 $3,908.85 COM
634 265-0342-005-0000 6,427 $706.97 COM
635 265-0342-044-0000 45,738 $5,031.18 COM
636 265-0342-049-0000 28,785 $3,166.35 COM
637 275-0141-004-0000 7,508 $825.88 COM
638 275-0141-005-0000 13,750 $1,512.50 COM
639 275-0141-007-0000 6,970 $766.70 COM
640 275-0141-008-0000 12,750 $1,402.50 COM
642 275-0240-029-0000 134,165 $14,758.15 COM
643 275-0240-037-0000 12,114 $1,332.54 COM
644 275-0240-042-0000 185,130 $20,364.30 COM
645 275-0240-051-0000 187,308 $20,603.88 COM
646 275-0240-062-0000 6,534 $718.74 COM
647 275-0240-063-0000 8,712 $958.32 COM
648 275-0240-064-0000 28,475 $3,132.25 COM
649 275-0240-067-0000 73,181 $8,049.91 COM
650 275-0240-068-0000 63,598 $6,995.78 COM
651 275-0240-069-0000 1,183 $130.13 COM
652 275-0240-070-0000 41,450 $4,559.50 COM
653 275-0240-071-0000 1,280 $140.80 COM

DPBPBID Management District Plan
April 16, 2025 Page 60
654 275-0240-072-0000 156,816 $17,249.76 COM
655 275-0240-076-0000 7,408 $0.00 UTILITY
656 275-0240-084-0000 135,907 $14,949.77 COM
657 275-0240-087-0000 260,053 $28,605.83 COM
658 275-0240-090-0000 74,052 $8,145.72 COM
659 275-0240-092-0000 136,343 $14,997.73 COM
660 275-0240-106-0000 107,593 $11,835.23 COM
661 277-0021-007-0000 79,715 $8,768.65 COM
662 277-0022-001-0000 6,850 $753.50 COM
663 277-0022-004-0000 23,522 $2,587.42 COM
664 277-0022-012-0000 12,632 $0.00 RES
665 277-0022-013-0000 20,200 $2,222.00 COM
666 277-0024-001-0000 87,120 $9,583.20 COM
667 277-0024-003-0000 87,120 $9,583.20 COM
668 277-0031-005-0000 76,666 $8,433.26 COM
669 277-0032-013-0000 145,055 $15,956.05 COM
670 275-0052-003-0000 7,034 $773.74 COM
671 275-0052-004-0000 7,034 $773.74 COM
672 275-0053-010-0000 6,534 $718.74 COM
673 275-0053-011-0000 6,534 $0.00 RES
674 275-0053-012-0000 5,663 $0.00 RES
675 275-0053-015-0000 6,534 $718.74 COM
676 275-0053-016-0000 6,534 $0.00 RES
677 275-0053-017-0000 6,534 $0.00 RES
678 275-0053-018-0000 6,534 $0.00 RES
679 275-0053-019-0000 6,534 $0.00 RES
680 275-0053-028-0000 7,140 $0.00 RES
681 275-0095-005-0000 6,850 $753.50 COM
682 275-0096-004-0000 6,375 $701.25 COM
683 275-0096-005-0000 6,375 $0.00 RES
684 275-0096-006-0000 6,375 $701.25 COM
685 275-0101-003-0000 6,375 $701.25 COM
686 275-0101-004-0000 6,534 $718.74 COM
687 275-0102-017-0000 75,794 $8,337.34 COM
688 275-0102-018-0000 10,823 $1,190.53 COM
689 275-0102-020-0000 17,397 $1,913.67 COM
690 275-0143-005-0000 7,508 $825.88 COM
691 275-0143-006-0000 6,875 $0.00 RES

DPBPBID Management District Plan
April 16, 2025 Page 61
692 275-0143-011-0000 3,920 $0.00 RES
693 275-0145-004-0000 6,970 $0.00 RES
694 275-0145-005-0000 6,970 $0.00 RES
695 275-0145-009-0000 6,970 $766.70 COM
696 275-0147-004-0000 6,970 $0.00 RES
697 275-0147-016-0000 7,405 $0.00 RES
698 275-0151-008-0000 6,534 $0.00 RES
699 275-0151-009-0000 6,970 $0.00 RES
700 275-0153-004-0000 6,970 $766.70 COM
701 275-0153-010-0000 4,356 $0.00 RES
702 275-0153-011-0000 4,792 $0.00 RES
703 275-0155-005-0000 6,534 $0.00 RES
704 275-0155-013-0000 13,337 $1,467.07 COM
705 275-0240-030-0000 118,483 $13,033.13 COM
706 275-0240-044-0000 164,657 $18,112.27 COM
707 275-0240-045-0000 119,354 $13,128.94 COM
708 275-0240-052-0000 345,431 $37,997.41 COM
709 277-0021-002-0000 29,250 $3,217.50 COM
710 277-0021-003-0000 12,000 $1,320.00 COM
711 277-0021-004-0000 41,250 $4,537.50 COM
712 277-0022-005-0000 8,276 $0.00 RES
713 277-0022-006-0000 8,276 $910.36 COM
714 277-0022-014-0000 82,764 $9,104.04 COM
715 277-0024-002-0000 81,022 $8,912.42 COM
716 277-0024-004-0000 74,923 $8,241.53 COM
717 277-0024-005-0000 5,600 $616.00 COM
718 277-0031-004-0000 11,761 $1,293.71 COM
719 277-0031-006-0000 71,003 $7,810.33 COM
720 277-0073-001-0000 6,970 $0.00 RES
721 277-0073-002-0000 4,792 $527.12 COM
722 277-0073-003-0000 8,750 $962.50 COM
723 277-0073-004-0000 6,970 $0.00 RES
724 277-0073-005-0000 6,970 $0.00 RES
725 277-0073-006-0000 6,970 $0.00 RES
726 277-0073-007-0000 6,970 $0.00 RES
727 277-0073-009-0000 67,082 $7,379.02 COM
728 277-0073-010-0000 6,970 $0.00 RES
729 277-0073-011-0000 6,970 $0.00 RES

DPBPBID Management District Plan
April 16, 2025 Page 62
730 277-0073-012-0000 6,970 $0.00 RES
731 277-0073-013-0000 6,970 $0.00 RES
732 277-0073-014-0000 6,970 $0.00 RES
733 277-0073-015-0000 6,970 $0.00 RES
734 277-0073-016-0000 6,970 $0.00 RES
735 277-0073-017-0000 436 $47.96 COM
736 277-0081-001-0000 82,764 $9,104.04 COM
737 277-0081-004-0000 6,970 $0.00 RES
738 277-0081-005-0000 6,970 $0.00 RES
739 277-0082-004-0000 6,970 $0.00 RES
740 277-0082-005-0000 6,970 $0.00 RES
741 277-0082-007-0000 20,625 $2,268.75 COM
742 277-0082-009-0000 30,938 $3,403.18 COM
743 277-0082-010-0000 30,938 $3,403.18 COM
744 277-0082-011-0000 17,615 $1,937.65 COM
745 277-0082-012-0000 23,375 $2,571.25 COM
746 277-0082-013-0000 13,750 $0.00 RES
747 277-0082-015-0000 13,750 $0.00 RES
748 277-0083-001-0000 20,054 $2,205.94 COM
749 277-0083-002-0000 10,454 $1,149.94 COM
750 277-0083-003-0000 10,454 $1,149.94 COM
751 277-0083-004-0000 20,025 $2,202.75 COM
752 277-0083-006-0000 13,939 $1,533.29 COM
753 277-0083-007-0000 6,970 $766.70 COM
754 277-0083-008-0000 41,205 $4,532.55 COM
755 277-0083-010-0000 30,705 $3,377.55 COM
756 277-0084-010-0000 14,375 $1,581.25 COM
757 277-0084-013-0000 22,517 $2,476.87 COM
758 277-0084-014-0000 22,651 $2,491.61 COM
759 277-0084-019-0000 39,770 $4,374.70 COM
760 277-0091-012-0000 1,742 $191.62 COM
761 277-0131-017-0000 6,962 $0.00 RES
762 277-0132-001-0000 4,792 $0.00 RES
763 277-0132-002-0000 4,356 $0.00 RES
764 277-0132-003-0000 4,356 $0.00 RES
765 277-0132-004-0000 248 $27.28 COM
766 277-0132-005-0000 4,584 $504.24 COM
767 277-0132-006-0000 4,666 $513.26 COM

DPBPBID Management District Plan
April 16, 2025 Page 63
768 277-0132-007-0000 4,356 $0.00 RES
769 277-0132-010-0000 10,890 $1,197.90 COM
770 277-0133-001-0000 7,405 $0.00 RES
771 277-0133-002-0000 4,356 $0.00 RES
772 277-0133-003-0000 7,500 $825.00 COM
773 277-0133-006-0000 9,280 $1,020.80 COM
774 277-0133-008-0000 5,586 $614.46 COM
775 277-0133-009-0000 6,946 $764.06 COM
776 277-0300-001-0000 2,834 $0.00 RES
777 277-0300-002-0000 2,208 $0.00 RES
778 277-0300-003-0000 2,208 $0.00 RES
779 277-0300-004-0000 2,427 $0.00 RES
780 277-0300-005-0000 2,427 $0.00 RES
781 277-0300-006-0000 2,208 $0.00 RES
782 277-0300-007-0000 2,834 $0.00 RES
783 277-0300-008-0000 2,712 $0.00 RES
784 277-0300-009-0000 2,388 $0.00 RES
785 277-0300-010-0000 2,486 $0.00 RES
786 277-0300-011-0000 2,261 $0.00 RES
787 277-0300-012-0000 2,603 $0.00 RES
788 277-0300-013-0000 3,500 $0.00 RES
789 277-0300-014-0000 3,791 $0.00 RES
790 277-0300-015-0000 3,355 $0.00 RES
791 277-0300-016-0000 3,640 $0.00 RES
792 277-0300-017-0000 3,352 $0.00 RES
793 277-0300-018-0000 3,352 $0.00 RES
794 277-0300-019-0000 3,440 $0.00 RES
795 277-0300-020-0000 2,925 $0.00 RES
* Further detail on parcel types and the assessment methodology is provided in Section VIII COM = Standard
TE = Tax-Exempt

DPBPBID Management District Plan
April 16, 2025 Page 64
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 DPBP. 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 parcel ownership changes result in parcels being assessed at a higher rate due to a higher estimated benefit.

Calendar
Year/Fiscal
Year (FY)
Safety, Security
& Image
Enhancement
Advocacy &
Economic
Development
Administration Contingency /
Reserve
Total
2026/FY25-26 $791,281.85 $263,760.62 $197,820.46 $65,940.15 $1,318,803.08 2027/FY26-27 $830,845.94 $276,948.65 $207,711.48 $69,237.16 $1,384,743.23 2027/FY27-28 $872,388.24 $290,796.08 $218,097.06 $72,699.02 $1,453,980.39 2029/FY28-29 $916,007.65 $305,335.89 $229,001.91 $76,333.97 $1,526,679.41 2030/FY29-30 $961,808.03 $320,602.68 $240,452.01 $80,150.66 $1,603,013.38 2031/FY30-31 $1,009,898.43 $336,632.82 $252,474.61 $84,158.20 $1,683,164.05 2032/FY31-32 $1,060,393.36 $353,464.46 $265,098.34 $88,366.11 $1,767,322.26 2033/FY32-33 $1,113,413.02 $371,137.68 $278,353.25 $92,784.41 $1,855,688.37 2034/FY33-34 $1,169,083.67 $389,694.56 $292,270.92 $97,423.63 $1,948,472.79 2035/FY34-35 $1,227,537.86 $409,179.29 $306,884.46 $102,294.82 $2,045,896.43 Total $9,952,658.05 $3,317,552.73 $2,488,164.49 $829,388.12 $16,587,763.39

Sacramento City CouncilJuly 1, 2025

Sacramento City Council
July 1, 2025