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Attachment 9 - Preliminary FY 2025-26 Engineers Report Volume 4

Mayor and City Council
May 21, 2025

Document
Attachment 9 - Preliminary FY 2025-26 Engineers Report Volume 4
Meeting
May 21, 2025
Body
Mayor and City Council
Pages
33
Original file
3.6 MB
Text extracted from the city's file for reading and search. Open the original on sanbernardino.primegov.com. That file is the official record.

Preliminary Engineer’s Report
Fiscal Year 2025-26

Maintenance Assessment Districts
Volume 4

Table of Contents
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26

Sections
i. Executive Summary i
ii. Introduction iii
iii. Engineer’s Signature viii

1. MAD No. 1028 1

2. MAD No. 1029 3

3. MAD No. 1030 5

4. MAD No. 1031 7

5. MAD No. 1032 8

6. MAD No. 1035 Zone 1 10

7. MAD No. 1035 Zone 2 12

8. MAD No. 1036 14

9. MAD No. 1037 16

10. MAD No. 1038 18

11. MAD No. 1039 20

12. MAD No. 1040 22

13. MAD No. 1041 24

14. MAD No. 1042 26

15. MAD No. 1043 Zone 1 28

16. MAD No. 1043 Zone 2 30

17. MAD No. 1045 32

18. MAD No. 1046 34

19. MAD No. 1047 36

20. MAD No. 1048 38

21. MAD No. 1049 40

22. MAD No. 1050 42

23. MAD No. 1051 44

24. MAD No. 1052 46

Table of Contents
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26

25. MAD No. 1054 48

26. MAD No. 1055 50

27. MAD No. 1056 52

28. MAD No. 1057 54

29. MAD No. 1059 56

30. MAD No. 1060 58

31. MAD No. 1063 60

32. MAD No. 1064 62

33. MAD No. 1068 64

34. Assessment Diagrams 66

35. Assessment Rolls 67

Appendices
Appendix A – Assessment Rolls
Appendix B – Assessment Diagrams
Appendix C – MAD District Cost Summary
i. Executive Summary Page | i
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26

AGENCY: CITY OF SAN BERNARDINO
PROJECT: MAINTENANCE ASSESSMEN T DISTRICTS ENGINEER REPORT TO: CITY COUNCIL

CITY OF SAN BERNARDINO

STATE OF CALIFORNIA

ENGINEER’S REPORT PURSUANT TO THE "ASSESSMENT LAW"
Pursuant to direction from the City Council (the “City Council”) of the City of San Bernardino (the “City”), State of California, submitted herewith is the Engineer’s Report (the “Report”) for Maintenance Assessment Districts, consisting of the following parts, pursu ant to the Charter of the City of San Bernardino and Section 19 of Article 16 and in compliance with Article XIII D of the Constitution of the State of California (the “Assessment Law”), and which is in accordance with Resolution No. 2025-___ adopted by the City of San Bernardino City Council, San Bernardino County, California ordering preparation of this Report. This Report is applicable for the ensuing 12-month period, being the Fiscal Year commencing July 1, 2025, to June 30, 2026.

Section ii PLANS AND SPECIFICATIONS including a general description of the maintenance and plans of the landscaping and irrigation systems proposed to be funded.

Section ii A COST ESTIMATE of maintaining the landscaping and irrigation systems including incidental costs and expenses in connection therewith for Fiscal Year 2025-26, is as set forth on the lists thereof, attached hereto.

Section ii The METHOD OF APPORTIONMENT OF ASSESSMENT contains the method of apportionment of assessments, indicating the proposed assessment of the total amount of the costs and expenses of the improvements upon several lots and parcels of land within the Districts, in proportion to the estimated benefits to be received by such lots and parcels.

Section 34 ASSESSMENT DIAGRAMS showing the Districts, the lines and dimensions of each parcel of land within said Districts, as the same exists on the maps of the County of San Ber nardino Assessor for Fiscal Year 2025-26, is filed in the offices of the City of San Bernardino. An Assessment Diagram of the Districts can be found in Appendix B.

Section 35 ASSESSMENT ROLLS showing the actual assessment for the Fiscal Year 2025-26 apportioned to each parcel as shown on the latest equalized roll at the County Assessor’s Office can be found in Appendix A. i. Executive Summary Page | ii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Maintenance
Assessment District Name
Actual Assessment
per Unit ($)
Maximum Assessment
per Unit ($)
MAD No. 1028 Ohio Avenue and Walnut Avenue Area $182.37 $182.37 MAD No. 1029 California Street and 16th Street Area $188.67 $235.07 MAD No. 1030 Magnolia Avenue and Ohio Avenue Area $173.63 $272.56 MAD No. 1031 Irvington Avenue and Olive Avenue Area $267.84 $393.46 MAD No. 1032 Palm Avenue and Verdemont Drive $123.39 $179.63 MAD No. 1035 Zone 1 Palm Avenue and Meyers Road $464.13 $503.83 MAD No. 1035 Zone 2 Palm Avenue and Meyers Road $160.32 $160.32 MAD No. 1036 Northpark Boulevard and Campus Parkway $749.78 $1,523.20 MAD No. 1037 Belmont Avenue and Magnolia Avenue $197.28 $437.26 MAD No. 1038 Orange Show Road and Arrowhead Avenue $65.61 $317.78 MAD No. 1039 Irvington Avenue and Chestnut Avenue Area $132.99 $250.36 MAD No. 1040 Acacia Avenue and Hill Drive Area $389.30 $986.43 MAD No. 1041 Magnolia Avenue and Ohio Avenue Area $791.78 $1,111.89 MAD No. 1042 Shandin Hills Drive and Shady Creek Drive $1,098.61 $1,098.61 MAD No. 1043 Zone 1 Palm Avenue and Irvington Avenue Area $215.22 $303.13 MAD No. 1043 Zone 2 Palm Avenue and Irvington Avenue Area $352.80 $501.64 MAD No. 1045 Waterman Avenue and Orange Show Road Area $87.63 $87.63 MAD No. 1046 Northpark Boulevard and Northstar Avenue Area $372.80 $372.80 MAD No. 1047 Ohio Avenue and Pine Avenue Area $948.72 $1,123.43 MAD No. 1048 Eucalyptus Avenue and Randall Avenue Area $426.61 $565.41 MAD N0. 1049 Ohio Avenue and Chestnut Avenue Area $491.08 $491.08 MAD No. 1050 Pepper Avenue and Rialto Avenue Area $372.80 $415.12 MAD No. 1051 Olive Avenue and Belmont Avenue Area $0.00 $139.52 MAD No. 1052 Belmont Avenue and Chestnut Avenue Area $316.83 $554.91 MAD No. 1054 Campus Parkway and Valles Drive Area $459.89 $606.28 MAD No. 1055 Pine Avenue and Redwood Street Area $715.44 $1,206.03 MAD No. 1056 Magnolia Avenue and Garfield Street Area $565.38 $607.12 MAD No. 1057 Cajon Boulevard and University Parkway Area $52.00 $130.00 MAD No. 1059 Orange Show Road and Tippecanoe Avenue $16.00 $34.79 MAD No. 1060 Chiquita Lane and Date Street Area $1,145.97 $1,145.97 MAD No. 1063 Central Avenue and Lena Road Area $26.57 $226.55 MAD No. 1064 Cajon Boulevard and Glen Helen Parkway Area $61.92 $204.29 MAD No. 1068 Tippecanoe Avenue and Central Avenue Area $16.71 $49.37

ii. Introduction Page | iii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
The City administers and maintains 71 Maintenance Assessment Districts (the “MADs”) and associated zones that have been established.

The MADs provide a financing mechanism to maintain the public maintenance areas associated with each particular development, ensuring the continued maintenance, operations, servicing, and admi nistration of various improvements located within the public right- of-way and dedicated easements; all within the boundaries of each MAD. There is one MAD which has no improvements and is, therefore, not yet maintained.

This report has been prepared to support the annual assessment of the MADs within the City’s boundaries. The following information is presented to provide general information about the MADs. Additional details specific to each MAD are listed in each MAD’s dedic ated section of this Engineer’s Report.

Current Annual Administration
As required by the Assessment Law, the Report includes: (1) a description of the improvements to be operated, maintained and serviced by the District, (2) an estimated budget for the District, and (3) a listing of the proposed Fiscal Year 2025-26 assessments to be levied upon each assessable lot or parcel within the Districts.

The City of San Bernardino will hold a Public Hearing on July 16, 2025, regarding the District which will provide an opportunit y for any interested person to be heard. At the conclusion of the Public Hearing, the City Council may adopt a resolution confirming the assessment rates as originally proposed or as modified.

Payment of these annual assessments for each parcel will be made in the same manner and at the same time as payments are made for their annual property taxes. All funds collected through the assessments must be placed in a special fund and can only be u sed for the purposes stated within this Report.

Designation of Maintenance Assessment District/Zones:

For your reference, you can find the following Maintenance Assessment Districts within the corresponding Volumes listed below:

Volume 1: MAD 951 (Zone 1), MAD 951 (Zone 2), MAD 952 (Zone 1, 2 and 2A), MAD 952 (Zone 3), MAD 953, MAD 956, MAD 959 (Zone 1), MAD 962, MAD 963, MAD 968, MAD 974, MAD 975, MAD 976, MAD 981, MAD 982, MAD 986, MAD 989, MAD 991, MAD 993, MAD 997, MAD 1001, MAD 1002, MAD 1005, MAD 1007, MAD 1012, and MAD 1016. These Maintenance Assessment Districts listed are contained within Volume 1 and does not contain an annual escalator.

Volume 2: MAD 1017, MAD 1019, MAD 1020, MAD 1023 and MAD 1024. These Maintenance Assessment Districts listed are contained within Volume 2 and does contain an annual CPI escalator only.

Volume 3: MAD 1025 and MAD 1027. These Maintenance Assessment Districts listed are contained within Volume 3 and has a 25% general benefit of major arterial streets, 20% general benefit of secondary arterial streets, 15% general benefit of collector streets, and 100% special benefit of the local streets. These Maintenance As sessment Districts listed are contained in Volume 3 and contains an annual escalator of 5% or CPI, whichever is less with other direct and special benefit requirements only pertaining to these Maintenance Districts.

Volume 4: MAD 1028, MAD 1029, MAD 1030, MAD 1031, MAD 1032, MAD 1035 (Zone 1), MAD 1035 (Zone 2), MAD 1036, MAD 1037, MAD 1038, MAD 1039, MAD 1040, MAD 1041, MAD 1042, MAD 1043 (Zone 1), MAD 1043 (Zone 2), MAD 1045, MAD 1046, MAD 1047, MAD 1048, MAD 1049, MAD 1050, MAD 1051, MAD 1052, MAD 1054, MAD 1055, MAD 1056, MAD 1057, MAD 1059, MAD 1060, MAD 1063, MAD 1064, and MAD 1068. These Maintenance Assessment Districts listed are contained within Volume 4 and contains an annual escalator of 5% or CPI, whichever is less.

Volume 5: MAD 1022 (Zone 1), MAD 1022 (Zone 2) and MAD 1022 (Zone 3). These Maintenance Assessment Districts listed are contained within Volume 5 and contains an annual escalator of 5% or CPI, whichever is less with other direct and special benefi t requirements only pertaining to these Maintenance Districts. ii. Introduction Page | iv
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Cost Estimate
The cost estimate contains each of the items specified in the Assessment Law.

The Assessment Law provides that the estimated costs of the impr ovements shall include the total cost of the improvements for t he entire Fiscal Year 2025-26, including incidental expenses, which may include operating reserves.

The Assessment Law also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within the District is the total cost of installation, maintenance, and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

The District includes an annual inflation factor for future increa ses in assessments by a percentage equal to the increase in t he Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino-Ontario California Standard Metropolita n Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Stat istics over the previous year, or 5%, whichever is less.

There is a 2.52% proposed inflationary increase in the assessment per acre or per parcel as applicable over the assessment levied for Fiscal Year 2024-25, which is consistent with the ballot proposition approved by the qualified electors when establishing said District.

Changes in Organization
There are no changes in organization for Fiscal Year 2025-26.

Proposition 218 Compliance
On November 5, 1996 Cali fornia voters approved Pr oposition 218 entitled “Right to Vote on Taxes Act” which added Article XIII D to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are des cribed below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.

Some of these exceptions include:

1. Any assessment imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.

2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment was initially imposed.

However, even if assessments are initially exempt from Propositio n 218, if the assessments are increased in the future, the Cit y will need to comply with the provisions of Proposition 218 for that portion of the increased assessment formula (e.g., CPI increase) .

Proposition 218 does not define this term “streets”, however, based on the opinions of the public agency officials, attorneys, assessment engineers, and Senate Bill 919, it has been determined that str eets include all public improvements located within the street r ight-of- way. This would include median and parkway landscaping, traffic signals, safety lighting, and street lighting.

Proposition 218 defines “assessment” as “any levy or charge upon real property by an agency for a special benefit conferred upon the real property”, California Constitution, Article XIII D, §2(b). A special assessment, sometimes called a “benefit assessment,” is a charge generally levied upon parcels of real property to pay for benefits the parcels receive from local improvements. Special assessments are levied according to statutory authority granted by the Legislature or, in some instances, local charters. Distinguishing among taxes, fees and assessments can be difficult and often depends on the context in which the distinction is made. For example, taxes, assessm ents and property-related fees all may be imposed on property. The key feature that distinguishes an assessment from a tax, fee, or charge is the existence of a special benefit to real property. Without identifying a special benefit, there can be no assessment.

Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements which a local government must follow to levy an assessment. In addit ion to notice, hearing, and assessment ballot proceedings, Proposition 218 provides that “only special benefits are assessable” and requires a local government to “separate the general benefits from the special benefits conferred on a parcel.” By its nature most every public improvement financed through an assessment district contains an element of public benefit. The test is:
does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that portion o f the cost of the improvement which benefits the public generally, to be separated from that portion of the cost of the improvement which specially ii. Introduction Page | v
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26

benefits assessed properties. Proposition 218 provides the following definition of “special benefit”: “Special benefit” means a particular and distinct benefit over and above general benefits conferred on re al property located in the District or to the public at lar ge. General enhancement of property value does not constitute “special benefit”.

The actual assessment and the amount of the assessment for the Fiscal Year 2025-26 apportioned to each parcel as shown on the latest equalized roll at the County Assessor’s office are listed in Appendix A of this Report. The description of each lot or parcel is part of the records of the County Assessor of the County of San Bernardino and such records are, by reference, made part of this Report.

Direct and Special Benefit
The maintenance of improvements provides direct and special benefit to those properties located within each of the Districts.

Each and every lot or parcel within the Districts, receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements. First, improvements were conditions of approval for the creation or development of the parcels.

In order to create or develop the parcels, the City required the original developer to install and/or guarantee the maintenance of the improvements, and appurtenant facilities serving the lots or parcels. Therefore, each and every lot or parcel within the District could not have been developed in the absence of the installation and expected maintenance of these facilities.

In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the Districts because of the nature of the improvements. The proper maintenance of landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights, traffic signals, and bridge lights, and graffiti abatement, and appurtenant facilities specially benefit parcels within the Dis tricts by moderating temperatures, providing oxygenati on, attenuating noise from adjacent streets and controll ing dust for those properti es in close proximity to the landscaping. Improved erosion and wate r quality control, dust abatement, increased public safety (e.g., control sight distance restrictions and fire hazards), improved neighborho od property protection and aesthetics, controlling or restric ting the flow of traffic into and out of the development, increasing public safety for both pedestrians and the motoring public, and inc reasing traffic safety by improving visibility. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout the pr operties within the Districts. Streetlights also provide safet y for pedestrians and motorists living and owning property in the Districts during the nighttime hours, and to assign rights-of-way f or the safety of pedestrians and motorists by defining a specific path during all hours of the day.

Streets are constructed for the safe and convenient travel of vehicles and pedestrians. They also provide an area for underground and overhead utilities. These elements are a distinct and special bene fit to all developed parcels in the Districts. Streetlights a re installed on and are for street purposes and are maintained and serviced to allow the street to perform to the standards it was designed.

Streetlights are determined to be an integral part of “streets” as a “permanent public improvement.” One of the principal purpo ses of fixed roadway lighting is to create a nighttime environment conducive to quick, accurate, and comfortable seeing for the user o f the facility. These factors, if attained, combine to improve traffic safety and achieve efficient traffic movement. Fixed lighting can enable the motorist to see detail more distinctly and to react safely toward roadway and traffic conditions present on or near the roadway facility.

The system of streets within the Districts ar e established to provide access to each parcel in the Districts. Streetlights prov ide a safer street environment for owners of the parcels served. If the parcels were not subdivided to provide individual parcels to owners within the Districts, there would be no need for a system of streets with streetlights. Therefore, the installation of streetlights is for the express, special benefit of the parcels within the District.

The proper maintenance of the landscaping, ornamental st ructures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District through the screening of properties within the District from arterial streets.

Finally, the proper maintenance of landscaping, multi-purpose tr ails, fencing, fossil filters, bio-swales, and graffiti abateme nt, and appurtenant structures improves the attractiveness of the properties within the Districts. This provides a positive visual experience each and every time a trip is made to or from the property and provides an enhanced quality of life and sense of well-being for prop erties within the Districts.

Because all benefiting properties consist of a uniform land use, it is determined that all lots or parcels benefit equally from the improvements and the costs and expenses for the provision of elec tricity for the streetlights and traffic signals and the maint enance of landscaping, multi-purpose trails, fencing, fossil filters, bio- swales, traffic signals, and bridge lights, and graffiti abatem ent are apportioned on a per acre, per EDU (Equivalent Dwelling Unit), or per parcel basis. ii. Introduction Page | vi
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Based on the benefits described above, landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights, tr affic signals, and bridge lights, and graffiti abatement are an integral part of the quality of life of the Districts. This quality of life is a special benefit to those parcels that are not government owned easements, utility easements, and flood channel parcels. Government owned easements, utility easements, and flood channel parcels do not benefit from the improvements due to their use and lack of habitation on su ch parcels. Parcels of this nature are usually vacant narrow strips of land or flood control channels and therefore do not generat e or experience pedestrian or vehicular traffic. Nor do these types of parcels support dwelling units or other structures that would promote frequent use of the parcels by the traveling public. As a result of this lack of activity on such parcels they do not receive any benefit from landscaping, multi-purpose trails, fencing, fossil filters, bio-sw ales, streetlights, traffic signals, and bridge lights, and g raffiti abatement and are not assessed.

General Benefit
The Benefit received by the parcels within the boundaries of the Districts is determined to be of more than ordinary public benefit, thus each parcel within the Districts being assessed receives special benefit from the improvements. If the property not within the boundaries of a District also receives some benefit from the improvements, consideration must then be given to a general benefit given by the improvements, which may not be assessed to the parcels within the Districts. Since the installation and maintenance of the landscaping and establishment of an assessment district for the maintenance of the landscaping is specific and incidental to this developme nt, it is further determined that the improvements to be maintained by the assessment district are of special benefit to the District only and are 100% assessable to the parcels within the boundaries of the assessment district, except as follows:

1. Areas of maintenance that front on major arterial streets, as determined by the Circulation Plan of the City’s General Plan, are determined to be 15% general benefit and the proportional costs thereof are not assessable to the District.

2. Areas of maintenance that front on secondary arterial streets, as determined by the Circulation Plan of the City’s General Plan, are determined to be 10% general benefit and the proportional costs thereof are not assessable to the District.

3. Areas of maintenance that front on collector streets, as determined by the Circulation Plan of the City’s General Plan, are determined to be 5% general benefit and the proportional costs thereof are not assessable to the District.

4. Areas that front on local streets are determined to be 100% special benefit and are 100% assessable to the District.

These percentages are based on the traffic circulation for the various street classifications.

Method of Apportionment
The Assessment Law permits the establishment of assessment distri cts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and se rvicing of public lights, landscaping, dedicated easements for landscape use, and appurtenant facilities. The Assessment Law further provides that assessments may be apportioned upon all assessable lots or parcels of land within an assessment district in proportion to the estimated benefits to be received by each lot or parcel from the improvements rather than assessed value. “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairl y distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments reflects the compos ition of the parcels and the improvements and services provided by the District to fairly apportion the costs based on the estimated benefit to each parcel.

In addition, Article XIII D of the California Constitution (the “Article”) requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Article provides that only special benefits are assessable, and the City must separate the general benefits from the special benefit s conferred on a parcel. A special benefit is a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the District. The gene ral enhancement of property value does not constitute a special benefit.

Whereas, the City Council of the City of San Bernardino, State of California, did, pursuant to the provisions of the Assessment Law, adopted resolutions to initiate proceedings to form special assessment districts. ii. Introduction Page | vii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26

Whereas, the City Council, did direct the appointed engineer to prepare and file an annual report, in accordance with the Assessment Law.

Whereas, Section 22567 of said Article 4 states the Report shall consist of the following; a. Maintenance plans for the improvements
b. An estimate of the costs of the improvements
c. A diagram for the assessment districts
d. An assessment of the estimated costs of the maintenance of the improvements

Now, Therefore,
I, the appointed ENGINEER, acting on behalf of the City of San Bernardino, pursuant to the Assessment Law, do hereby submit the following:

1. Pursuant to the provisions of law the costs and expenses of the districts have been assessed upon the parcels of land in the districts benefited thereby in direct proportion and relation to the estimated benefits to be received by each of said parcels. For particulars as to the identification of said parcel, reference is made to the Assessment Diagrams, a reduced copy of which is included herein.

2. As required by law, the Diagrams are filed herewith, showing the districts, as well as the boundaries and dimensions of the respective parcels and subdivisions of land within said district s as the same exist each of which subdivisions of land or parce ls or lots, respectively, have been given a separate number upon said Diagrams and in the Assessment Rolls contained herein.

3. The separate numbers given the subdivisions and parcels of land, as shown on said Assessment Diagrams and Assessment Rolls, correspond with the numbers assigned to each parcel by the San Bernardino County Assessor. Reference is made to the County Assessment Roll for a description of the lots or parcels.

4. There are no parcels or lots within the assessment districts that are owned by a federal, state or other local governmental agency that will benefit from the services to be provided by the assessments to be collected.

The City requested Spicer Consulting Group, LLC., to prepare and file an Engineer’s Report for the assessment districts pursuant to the Assessment Law presenting plans and specifications describing the general nature, location and extent of the improvements to be maintained, an estimate of the costs of the maintenance, operations and servicing of the improvements for the assessment distri cts for the referenced Fiscal Year, diagrams for the districts showing the areas and properties to be assessed, and assessments of the estimated costs of the maintenance, operations and servicing the improvements, assessing the net amount upon all assessable lots and-or parcels within the districts in proportion to the special benefit received. iii. Engineer’s Signature Page | viii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Executed this day of July 2025.

FRANCISCO MARTINEZ JR
PROFESSIONAL CIVIL ENGINEER NO. 84640

ENGINEER OF WORK

CITY OF SAN BERNARDINO

STATE OF CALIFORNIA

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram thereto attached, was filed with me on the _______ day of ____________, 2025. By Adoption of Resolution No. _______ by the City Council.

CITY CLERK

CITY OF SAN BERNARDINO

STATE OF CALIFORNIA

I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram thereto attached, was approved and confirmed by the City Council of t he City of San Bernardino, California, on the _____day of ___________, 2025.

CITY CLERK

CITY OF SAN BERNARDINO

STATE OF CALIFORNIA

1. MAD No. 1028 Page | 1
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1028 was formed in 2002 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1028 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Ohio Avenue on the north; the centerline of Walnut Avenue on the east; the centerline of Olive Avenue on the west; and the southerly line of Tract No. 14193 on the south.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1028. The improvements to be mainta ined include 28,190 sq. ft. of la ndscaping and all appurtenances (i ncluding one tree) along portions o f Ohio Avenue, Walnut Avenue, Meyers Road and Olive Avenue, all within Tract No. 14193.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

All of the streets along which maintenance is proposed are local streets with the exception of Ohio Avenue, which is classified as a collector street. Ohio Avenue represents 18.30% of the total areas of maintenance. Pursuant to the above determination of benefit, 5% of 18.30% of the total cost of maintenance will not be assessed to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 0.92% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. Bailey Creek Channel (APN 0261-581-77), which runs through the tra ct, is publicly owned, but receives no benefit from the maintenance and thus will not be assessed.

1. MAD No. 1028 Page | 2
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $13,859.83
Assessment Units 76
Fiscal Year 2025-26 Collectible per Unit $182.37
The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $182.37 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

2. MAD No. 1029 Page | 3
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1029 was formed in 2003 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1029 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The north line of Tract No. 13822 on the north, the east line of Tract No. 13822 on the east; the centerline of California Street on the west; and the centerline of 16th Street on the south.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1029. The improvements to be maintained include 12,074 sq. ft. of landscaping and all appurtenances (i ncluding 1 tree) along portions of the east side of California Street, north of 16 th Street and along portions of the north side of 16 th street, east of California Street, all within the boundaries of Tract No. 13822.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Of the streets along which maintenance is proposed, California Street is classified as a collector street, and represents 6,554 square feet of maintenance, or 54% of the total area. 16th Street is classified a secondary arterial street and represents 5,520 square feet of maintenance, or 46% of the total area. Pursuant to the above de termination of benefit, 7.3% (5% of 54% + 10% of 46%) of the to tal cost of maintenance will not be assessed to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5% and 10%). The result is the General Benefit of 7.3% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned lands within the boundaries of the District.

2. MAD No. 1029 Page | 4
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $7,169.65
Assessment Units 38
Fiscal Year 2025-26 Collectible per Unit $188.67

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $235.07 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

3. MAD No. 1030 Page | 5
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1030 was formed in 2004 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1030 are shown on the Assessment District located in Appendix B of this Report and is generally described as follows:

The centerline of Ohio Avenue on the south, the centerline of Magnolia Avenue on the west, the northerly boundary of Tract No. 14604 on the north, and the easterly boundary of Tract No. 14604 on the east.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1030. The improvements to be maintained include 22,425 Sq. Ft. of landscaping and all appurtenances (including 1 tree) along portions of the north side of Ohio Avenue, east of Magnolia Avenue, and the east side of Magnolia Avenue, north of Ohio Avenue.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Ohio Avenue is classified as a collector street and represents 70.61% of the total are to be maintained; thus 5% of 70.61% of the total cost of maintenance is deemed to be general benefit and will not be assessed to the District. Magnolia Avenue is a local street in this area, and 100% of the cost for maintenance along this area are assessable to the District as described above.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 3.5% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. Presently, no parcels within the District are publicly owned.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $8,160.44
Assessment Units 47
Fiscal Year 2025-26 Collectible per Unit $173.63

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $272.56 per unit.

3. MAD No. 1030 Page | 6
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

4. MAD No. 1031 Page | 7
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1031 was formed in 2003 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1031 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Irvington Avenue on the north; the east line of Tract No. 15407 on the east; the west line of Tract No. 15407 on the west; and the south line of Lot “A” of Tract No. 15407 on the south.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1031. The improvements to be maintained includes 80,000 sq. ft. of landscaping and all appurtenances (i ncluding one tree) within portions of Lot “A” of Tract No. 15407.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Lot “A” is located along the south side of Brenda Drive, which is classified as a local street, and represents 100% of the total area to be maintained; thus 100% of the total cost of maintenance will be assessed to the District.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $28,658.66
Assessment Units 107
Fiscal Year 2025-26 Collectible per Unit $267.84

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $393.46 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

5. MAD No. 1032 Page | 8
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1032 was formed in 2004 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1032 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Palm Avenue on the west, the centerline of Verdemont Drive on the south, the northerly boundary of Tract No. 14352 on the north, and the easterly boundary of Tract No. 14352 on the east.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1032. The improvements to be maintained incl ude 21,280 sq. ft. of landscaping and one tree along portions of the north side of Verdemont Drive, easterly of Palm Avenue, within Tract No. 14352.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Verdemont Drive is classified as a local street and represents 100% of the total area to be maintained; thus 100% of the total cost of maintenance will be assessed to the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $8,020.30
Assessment Units 65
Fiscal Year 2025-26 Collectible per Unit $123.39

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $179.63 per unit.

5. MAD No. 1032 Page | 9
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

6. MAD No. 1035 Zone 1 Page | 10
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1035 Zone 1 was formed in 2004 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1035 Zone 1 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerlines of Ohio Avenue to the north and Palm Avenue to the west, both within the boundaries of Tract No. 13572; and the southerly and easterly lines of Tract No. 13572.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1035. The improvements to be maintained include 30,475 sq. ft. of landscaping and all appurtenances (i ncluding 1 tree) along portions of the east side of Palm Avenue, the south side of Ohio Avenue, the north side of Myers Road and the slope along the southerly boundary of Tract No. 13572, all within Tract No. 13572 for Zone 1.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

These portions of Palm Avenue and Ohio Avenue are classified as collector streets, and represent 25.6% of the total area to be maintained; thus 5% of 25.6% of the total cost of maintenance is deemed to be general benefit and will not be assessed by the District.

Meyers Road is classified as a local street and the Slope along the southerly line of Tract No. 13572 are deemed to be special benefit; thus 100% of the costs of maintenance for those areas will be assessed to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 1.28% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned parcels within the boundaries of the D istrict.

6. MAD No. 1035 Zone 1 Page | 11
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $13,932.84
Assessment Units 30
Fiscal Year 2025-26 Collectible per Unit $464.13

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $503.83 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

7. MAD No. 1035 Zone 2 Page | 12
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1035 Zone 2 was formed in 2004 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1035 Zone 2 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerlines of Palm Avenue to the east and Belmont Avenue to the south, both within the boundaries of Tract No. 15538; and the northerly, southerly and westerly lines of Tract No. 15538.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1035. The improvements to be maintained include 1,650 sq. ft. of landscaping (including 1 tree) on the west side of Palm Avenue at Akron Street within Tract No. 15538.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

This portion of Palm Avenue is classified as a collector street and represents 100% of the total area to be maintained; thus 5% of 100% of the total cost of maintenance is deemed to be general benefit and will not be assessed to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 5% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned parcels within the boundaries of the D istrict.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $2,084.15
Assessment Units 13
Fiscal Year 2025-26 Collectible per Unit $160.32

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $160.32 per unit.

7. MAD No. 1035 Zone 2 Page | 13
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance, it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

8. MAD No. 1036 Page | 14
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1036 was formed in 2005 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1036 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The boundaries of Tract No. 16509 together with all of Campus Parkway right of way lying between Kendall Drive and Northpark Boulevard; Northpark Boulevard right of way lying between Campus Parkway and University Parkway, including the unimproved portion of Northpark Boulevard di rectly south of Campus Parkway; and that area lying between the easterly line of improved Northpark Boulevard and the easterly line of said Tract No. 16509, between the Campus Parkway and University Parkway, and Lot 14 of Tract No. 2404.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1036. The improvements to be maintained include landscaping and all appurtenances (including hardscaped areas) within portions of:
1,615,182 sq. ft. of median and parkway landscaping and all appurtenances (including 1 tree) within Campus Parkway, from Kendal l Drive to Northpark Boulevard; within Northpark Boulevard from Campus Parkway to University Parkway; Valles Drive, between Campus Parkway and Sycamore Street; and Ash Street between Northpark Boulevard and Sycamore Street.

Slope and Open Space areas within Lots, “B”, “C”, “D”, “E”, “F”, “H”, “I”, “J”, “L”, “M”, “N” and the rear slope within Lots 152 through 156 of Tract No. 16509, and as said Lots may be re-designated and/or reapportioned under future phases of said Tract No. 16509; and Lots “A” and “B” of Tract No. 16509-1, as said lots are delineated on the map of said Tract.

Open space passive park at the corner of Campus Parkway and Northpark Boulevard (area includes unimproved Northpark Boulevard right of way and within landscape easement on State University property).

Open space park area located on the northeast corner of Kendall Drive and University Parkway (landscaping and hardscaping only) ; Park amenities, including “tot-lot” equipment, to be maintained by the City and the costs thereof are not assessable to the District.

Entry monuments and lighting, and 31,846 sq. ft. of hardscape and a ll appurtenances at Campus Parkway and Valles Drive and at Ash Street and Northpark Boulevard.

Walking/Hiking/Bicycle trails in various locations within portions of the slope and open space areas. 2 concrete structure gazebos located at various locations. 23 benches at various locations along trails and open space areas.

Drainage facilities including concrete “v” ditches.
35 de-silting dry-wells (“Maxwell Drains”) at various locations throughout Tract No. 16509.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

8. MAD No. 1036 Page | 15
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Campus Parkway and Northpark Boulevard are both classified as major arterial streets within which maintenance is proposed. The landscape maintenance area within these streets represents 12% (rounded) of the total landscape maintenance area within the District and pursuant to the above determination of benefit, 15% of costs of maintenance for these streets (i.e. 15% of 12% of total maintenance costs) will not be assessed to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%). The result is the General Benefit of 1.80% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. The various publicly owned lands within the District, including Ci ty owned open space lots, State of California open space lots portions of County of San Bernardino owned parcels will not be assessed, s ince these parcels are either landscaped or within right of way and will not be developed for either residential or commercial use a nd thus receive no special benefit from the maintenance.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $268,149.11
Assessment Units 357.64
Fiscal Year 2025-26 Collectible per Unit $749.78

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $1,523.20 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

9. MAD No. 1037 Page | 16
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1037 was formed in 2004 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1037 are shown on the Boundary Map located in Appendix B of this Reports and is generally described a s follows:

The centerline of Belmont Avenue to the south; the centerli ne of Magnolia Avenue to the west; the centerline of Meyers Road to the north; and the easterly line of Tract No. 13630 to the east.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1037. The improvements to be maintained include 29,207 sq. ft. of landscaping and all appurtenances (including 1 tree) along portions of the north side of Belmont Avenue east of Magnolia Avenue, the east side of Magnolia Avenue, north of Belmont Avenue and Lot 34, located at the southeast corner of Magnolia Avenue and Meyers Road, all within Tract No. 13630.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

This portion of Belmont Avenue is classified as a collector street and represents 61% of the total area to be maintained; thus 5% of 61% of the total cost of maintenance is deemed to be general benefit and will not be assessed by the District.

This portion of Magnolia Avenue is currently classified as a local street and 100% of the maintenance along this street is assessable to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 3.05% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. Lot 34 (APN 0261-651-34), which is part of landscape area, is non-buildable and receives no benefit and thus exempt from assessments. There are no other publicly owned parcels within the boundaries of th e District.

9. MAD No. 1037 Page | 17
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $6,510.24
Assessment Units 33
Fiscal Year 2025-26 Collectible per Unit $197.28

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $437.26 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

10. MAD No. 1038 Page | 18
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1038 was formed in 2005 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1038 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Orange Show Road to the south; the c enterline of Arrowhead Avenue to the west; and the north and east line of Parcel Map No. 16222 to the north and to the east respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1038. The improvements to be maintained include 75,380 sq. ft. of landscaping and all appurtenances (including1 tree) along portions of the north side of Orange Show Road, east of Arrowhead Avenue, the east side of Arrowhead Avenue, north of Orange Show Road, the north and south sides of Orange Show Lane, east of Arrowhead Avenue and the west side of Sierra Way, north of Orange Show Lane, all withi n Parcel Map No. 16222.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the area of each lot or parcel that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

The benefit received by each lot or parcel is proportional to the area of each lot or parcel in relation to the total area with in the District boundaries. Since the development for this area is commercial use, assessment units are assigned to each lot or parcel based on the number of single family residential units that could be built if the area were developed for residential use, based on the mini mum lot size of 7,200 square feet as set forth in the City’s General Plan. Thus, each lot or parcel area (in square feet) is divided by 7,200 to determine its assigned assessment unit or portion thereof. (7,200 Square Feet = 1 Assessment Unit).

These portions of Orange Show Lane and Sierra Way are currently classified as local streets and 100% of the maintenance cost along these streets are assessable to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%) The result is the General Benefit of 7.2% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned lands within the boundaries of the District.

10. MAD No. 1038 Page | 19
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $5,270.02
Assessment Units 80.32
Fiscal Year 2025-26 Collectible per Unit $65.61

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $317.78 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

11. MAD No. 1039 Page | 20
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1039 was formed in 2005 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1039 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Belmont Avenue on the northeast; the cent erline of Magnolia Avenue on the northwest; the centerline of Irvington Avenue on the southwest; the easterly line of that certain 45 foot easement to the City of San Bernardino for recreational trails, being a portion of vacated Chestnut Avenue, together with the full right of way boundaries at the intersection of Belmont Avenue and vacated Chestnut Avenue and the intersection of Irvington Avenue and Chestnut Avenue; and also together with that certain landscape easement dedicated to the City of San Bernardino for landscape maintenance across the most northwesterly corner of Lot 44 of Tract No 13307; and also together within easements granted to the City of San Bernardino for landscape maintenance across the most northwesterly 15 feet of Lot 30 and Lots 66 through 70 of said Tract No. 13307.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1039. The improvements to be maintained include 40,425 sq. ft. of landscaping and all appurtenances (including one tree) within portions of Belmont Avenue, east of Magnolia Avenue, portions of Magnolia Avenue, south of Belmont Avenue and along the trail system along Los Robl es Way described herein.

Entry monuments and lighting, and hardscapes and all appurtenance at Irvington Avenue and Belmont Avenue. 39,975 sq. ft. of Walking/Bicycle/Equestrian trails and appurtenances: meandering trails located along Los Robles Way, between Irvington Avenue and Belmont Avenue; equestrian trail (15 foot in width) is decomposed granite; walking/bicycle trail (15 foot in width) is asphalt- concrete. Trails are separated by 700 linear feet of rail vinyl fence.

Two exercise stations along the trail system.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Belmont Avenue is classified as a collector street within which maintenance is proposed. The trail system and appurtenant landscaping for this tract is a part of a regional trail system that extends northwesterly and is deemed to have the same general benefit as a collector street. The landscape maintenance area within Belmont Avenue and the trail system represents 87% (rounded) of the total maintenance

11. MAD No. 1039 Page | 21
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
area within the District and pursuant to the above determination of benefit, 5% of costs of maintenance for these streets (i.e. 5% of 87% of the total maintenance costs) will not be assessed to the District. These general benefit portion of these costs will need to be funded from the City’s General Fund or other non-district source of funding.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 4.34% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. The various publicly owned lands within the District, including Ci ty owned open space lots, State of California open space lots, and portio ns of County of San Bernardino owned parcels will not be assess ed, since these parcels are either landscaped or within right of way and will not be developed for either residential or commercial use and thus receives no benefit from the maintenance.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $16,889.43
Assessment Units 127
Fiscal Year 2025-26 Collectible per Unit $132.99

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $250.36 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

12. MAD No. 1040 Page | 22
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1040 was formed in 2005 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1040 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The southerly, eastern, and westerly lines of Tract No. 10260, and along the northerly line of the fuel modification are lying San Bernardino County Flood Control District property on the north, as described in San Bernardino County Permit No. P-22005070 to the City of San Bernardino, dated September 2, 2005, and future extension of said permit, as may be granted by the County of San Bernardino.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1040. The District will maintain 170,145 sq. ft. of landscaping (including one tree) within slopes along the southerly sides of Lot 23 through 29, the westerly side of Lots 20 through 23, the easterly and westerly sides of Acacia Avenue, all within Tract No. 10260; and the fuel modifica tion area within San Bernardino County Flood Control Property located adjacent to and northerly of Lots 10 through 19 of Tract No. 10260.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Acacia Avenue is designated as a local street. All other landscaping is within easements or permit areas not located along any public street, thus 100% of the cost of landscaping maintenance and appurtenances, is deemed to be of spec ial benefit and assessable to the lots within the Assessment District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. It has been determined the San Bernardino County Flood Control pro perty (APN 0270-051-19) will not receive any benefit from the maintenance under the Assessment District and will not be assessed.

12. MAD No. 1040 Page | 23
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $17,907.58
Assessment Units 46
Fiscal Year 2025-26 Collectible per Unit $389.30

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $986.43 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

13. MAD No. 1041 Page | 24
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1041 was formed in 2006 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1041 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Magnolia Avenue on the northwest, the centerline of Ohio Avenue on the northeast, and the southeasterly and southwesterly line of Tract No. 15228 on the southeast and southwest.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1041. The improvements to be ma intained include 46,771 sq. ft. of pa rkway and slope landscap ing (including one tree) on the easterly side of Magnolia Avenue, parkway and slope landscaping on the south side of Ohio Avenue, landscaping and drainage swales on slopes alon g the southerly side of Lots 10 through 17, inclusive, and the easte rly side of Lot 10, and the landscaping of the drainage swale /access area between the side yards of Lots 10 and 11.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Magnolia Avenue is designated as a collector street and this portion of Ohio Avenue is also a collector street. All other landscaping is within easements or permit areas not located along any public street, thus 95% of the cost of landscaping maintenance and appurtenances fronting on Magnolia Avenue and Ohio Avenue (that is, 5% of the cost of is general benefit) is deemed to be of Special benefit, and 100% of the cost of landscaping maintenance and appurtenances of the remainder of the public land scaping within Tract No. 15228 is deemed to be of special bene fit and assessed to the lots within the Assessment District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 1.01% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. It has been determined the City of San Bernardino property will no t receive any benefit from the maintenance under the Assessment District and will not be assessed.

13. MAD No. 1041 Page | 25
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $13,460.22
Assessment Units 17
Fiscal Year 2025-26 Collectible per Unit $791.78

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $1,111.89 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

14. MAD No. 1042 Page | 26
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1042 was formed in 2006 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1042 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

Shandin Hills Drive and the easterly, northerly, westerly, and southerly boundary lines of Tract No. 14254, including the fuel modification area lying within City of San Bernar dino property on the north, west, and south of the proposed residential lots
Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1042. The improvements to be maintained include 417,130 sq. ft. of landscaping (including 1 tree) within slopes along Shandin Hills Drive including the easterly sides of Lots 1 through 3, the easterly side of Lots 52 through 57, and the easterly side of Lot 72, all within Tract No. 14254; and the fuel modification area and detention basins within City of San Bernardino property shown as Lot “A” on the map of Tract No. 14254.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Shandin Hills Drive is d esignated as a local street. All other landscaping is within easements or permit areas not located along any public street, thus 100% of the cost of landscaping maintenance and appurtenances, is deemed to be of special benefit and assessable to the lots within the Assessme nt District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. It has been determined that the City of San Bernardino property wi ll not receive any benefit from the maintenance under the Assessment District and will not be assessed.

14. MAD No. 1042 Page | 27
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $79,100.04
Assessment Units 72
Fiscal Year 2025-26 Collectible per Unit $1,098.61

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $1,098.61 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

15. MAD No. 1043 Zone 1 Page | 28
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1043 Zone 1 was formed in 2005 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1043 Zone 1 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Palm Avenue to the east; the centerline of Irvington Avenue to the south; the north and west lines of Tract No. 15940 to the north and to the west, respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1043 Zone 1. The improvements to be main tained includes 22,770 sq. ft. of landscaping and all appurtenances (i ncluding one tree) along portions of the west side of Palm Avenue, the north side of Irvington Avenue and along portions of the north and south side of Blue Mountain St reet all within the boundaries of Tract No. 15940.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

This portion of Palm Avenue is classified as a secondary arterial street and represents 68% of the total area to be maintained; thus 10% of 68% of the total cost of maintenance is deemed to be general benefit and will not be assessed to the District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (10%). The result is the General Benefit of 6.81% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned parcels within the boundaries of the D istrict.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $8,823.89
Assessment Units 41
Fiscal Year 2025-26 Collectible per Unit $215.22

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $303.13 per unit.

15. MAD No. 1043 Zone 1 Page | 29
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

16. MAD No. 1043 Zone 2 Page | 30
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1043 Zone 2 was formed in 2005 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1043 Zone 2 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Palm Avenue to the west; the centerline of Irvington Avenue to the south; the centerline of Olive Avenue to the east; the north line of Tract No. 16457 to the north.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1043 Zone 2. The improvements to be maintained includes 46,495 sq. ft. of landscaping and all appurtenances (including 1 tree) along portions of the north side of Irvington Avenue; The east side of Mount Carmela Lane, the west side of Olive Avenue, the west side of Eagles Glen Street, the north side of Muir Mountain Way, and the east and west sides of Mt. McKinley Way, all within the boundaries of Tract No. 16457.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

All of the streets within Zone 2 are classified as local streets and represents 100% of the total area to be maintained and 100% of the total cost of maintenance is deemed to be special benefit and will be assessed to Zone 2.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned parcels within the boundaries of the D istrict.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $16,581.73
Assessment Units 47
Fiscal Year 2025-26 Collectible per Unit $352.80

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $501.64 per unit.

16. MAD No. 1043 Zone 2 Page | 31
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

17. MAD No. 1045 Page | 32
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1045 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1045 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The westerly line of Waterman Avenue on the west; and t he northerly, easterly, and southerly boundary of Tract No. 17972 on the north, east and south respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1045. The improvements to be maintained include 30,899 sq. ft. of landscaping (including one tree) along portions of the easterly side of Waterman Avenue and the median in Waterman Avenue adjacent to Tract No. 17972. The mainte nance of 2,684 sq. ft. of hardscape areas, monument signs and appurtenant lighting.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the area of each parcel or lot that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

The benefit received by each lot or parcel is proportional to the area of each lot or parcel in relation to the total area with in the District boundaries. Since the development for this area is commercial use, assessment units are assigned to each lot or parcel based on the number of single family residential units that could be built if the area were developed for residential use, based on the mini mum lot size of 7,200 square feet as set forth in the City’s General Plan. Thus, each lot or parcel area (in square feet) is divided by 7,200 to determine its assigned assessment unit or portion thereof. (7,200 Square Feet = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation of its General Plan, this portion of Waterman Avenue is designated as a major arterial street, thus 15% of the cost of landscaping maintenance and appurtenances along Waterman Avenue, and the center median on Waterman Avenue adjacent to site, is deemed to be of general benefit and not assessable to the lots within the Assessment District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%). The result is the General Benefit needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments.

17. MAD No. 1045 Page | 33
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $11,805.16
Assessment Units 134.72
Fiscal Year 2025-26 Collectible per Unit $87.63

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $87.63 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

18. MAD No. 1046 Page | 34
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1046 was formed in 2006 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1046 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Northpark Boulevard on the north and the westerly and the easterly lines of Tract No. 16865.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1046. The improvements to be maintained include 9,560 sq. ft. of landscaping (including one tree) along portions of the south side of Nor thpark Boulevard and along portions of Northstar Avenue within the westerly slopes of Lots 15 and 19, all within Tract No. 16865. The District will apportion the annual costs of the maintenance of the authorized improvements and the administration of the District to each property according to the special benefit to be conferred on each such property by such improvements.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Northpark Boulevard is designated as a major arterial street and represent 26% of the total maintenance area; thus 15% of 26% of the total costs of maintenance and is deemed to be of general benefit, and not assessable to the District.

Northstar Boulevard is deemed to be a local street, thus 100% of the cost of landscaping maintenance and appurtenances along this portion of the District is deemed to be of special benefit and assessable to the lots within the Assessment District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%). The result is the General Benefit of 3.90% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. No publicly owned lands are located within the boundaries of the Assessment District. All public streets and rights of way are exempt from assessments.

18. MAD No. 1046 Page | 35
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $7,083.16
Assessment Units 19
Fiscal Year 2025-26 Collectible per Unit $372.80

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $372.80 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

19. MAD No. 1047 Page | 36
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1047 was formed in 2006 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1047 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Ohio Avenue to the south and the wester ly, northerly and easterly lines of Tract No. 16547 to the west, north and east.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1047. The improvements to be maintained includes 30,975 sq. ft. of landscaping and all appurtenances (including 1 tree) along portions of the north side of Ohio Avenue east of Pine Avenue and landscaping, hardscape and local trail within a strip of land, being the San Gabriel Municipal Water District easement, along the northwesterly portion of Lots 1 through 5, all within Tract No’ 16547. A 10 foot wide thinni ng area along the westerly portion of said Water District easement will also be maintained under the Assessment District.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

This portion of Ohio Avenue is currently classified as a local street and 100% of the maintenance along this street is assessable to the District
Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned parcels within the boundaries of the D istrict.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $7,589.73
Assessment Units 8
Fiscal Year 2025-26 Collectible per Unit $948.72

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $1,123.43 per unit.

19. MAD No. 1047 Page | 37
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

20. MAD No. 1048 Page | 38
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1048 was formed in 2006 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1048 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

Eucalyptus Avenue, Randall Avenue, and westerly and northerly boundary lines of Tract No. 17273.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1048. The improvements to be maintained include 13,953 sq. ft. of parkway and slope landsc aping (including one tree) alon g the west side of Eucalyptus Avenue and along the north side of Randall Avenue.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Eucalyptus Avenue is designated as a collector street and this portion of Randall Avenue is designated as a local street. Therefore, 77.4% of the cost of landscaping maintenance and appurtenances fronting on Eucalyptus Avenue is deemed to be of special benefit (that is, 22.6% of the cost is deemed to be general benefit). All other landscaping is within easements or permit areas not located along any public street, thus 100 % of the cost of landscaping maintenance and appurtenances of said easements or permit areas is deemed to be special benefit and assessable to the lots within the Assessment District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 1.13% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. It has been determined that the City of San Bernardino property wi ll not receive any benefit from the maintenance under the Assessment District and will not be assessed.

20. MAD No. 1048 Page | 39
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $8,532.15
Assessment Units 20
Fiscal Year 2025-26 Collectible per Unit $426.61

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $565.41 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

21. MAD No. 1049 Page | 40
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1049 was formed in 2006 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1049 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Ohio Avenue on the south; the westerly bo undary of Tract No. 14881 on the west; the northerly line of the drainage channel north of Tract No. 14881 on the north, and the centerline of Chestnut Avenue on the east.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1049. The improvements to be maintained include 7,788 sq. ft. of parkway and slope landscaping (including one tree) along the north side of Ohio Avenue and the west side of Chestnut Avenue, also including a drainage channel north of Tract No. 14881.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Ohio Avenue is designate d as a collector street and this portion of Chestnut Avenue is designated as a local street. Therefore, 33.6% of the cost of landscaping maintenance and appurtenances fronting on Chestnut Avenue is deemed to be of special benefit (that is, 66.4% of the cost is dee med to be general benefit). All other landscaping is within easements or permit areas not located along any public street, thus 100 % of the cost of landscaping maintenance and appurtenances of said easements or permit areas is deemed to be special benefit and assessable to the lots within the Assessment District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 3.32% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. It has been determined that the City of San Bernardino property wi ll not receive any benefit from the maintenance under the Assessment District and will not be assessed.

21. MAD No. 1049 Page | 41
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $7,366.22
Assessment Units 15
Fiscal Year 2025-26 Collectible per Unit $491.08

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $491.08 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index fo r all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintenance districts.

The rate varies from year to year, but in no event will an incr ease, if needed, exceed 5% without a majority approval of proper ty owners in the District.

22. MAD No. 1050 Page | 42
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1050 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1050 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Rialto Avenue on the north; the cent erline of Pepper Avenue on the east; and the southerly and westerly lines of Tract No. 17076 on the south and west respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1050. The improvements to be maintained include 5,155 sq. ft of landscaping (including one tree) along portions of the westerly side of P epper Avenue, along portions of the southerly side of Rialto Avenue we st of Pepper Avenue, and the northerly side of Machala Place of Tract No. 17076.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Pepper Avenue and Rialto Avenue are designated as major arterial streets and this portion of Machala Place is designated as a local street. Thus 15% of the cost of landscaping maintenance and appurtenances along Pepper and Rialto Avenues, is deemed to be of general benefit and not assessable to the lots within the Assessment District.

The General Benefit is calculated by taking the area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%). The result is the General Benefit needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. Presently, no parcels within the District are publicly owned.

22. MAD No. 1050 Page | 43
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $5,219.23
Assessment Units 14
Fiscal Year 2025-26 Collectible per Unit $372.80

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $415.12 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

23. MAD No. 1051 Page | 44
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1051 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1051 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Olive Avenue to the west and the norther ly; easterly and southerly boundary lines of said Tract No. 17396 to the north, east and south respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1051. The improvements to be maintained include 690 sq. ft of landscaping (inc luding one tree) along portions of the east side of Olive A venue, and adjacent to Lots 13 and 14, all within Tract No. 17396.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

This portion of Olive Avenue is currently classified as a local street and 100% of the maintenance along this street is assessable to the District
Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. There are no publicly owned parcels within the boundaries of the D istrict.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $0.00
Assessment Units 0
Fiscal Year 2025-26 Collectible per Unit $0.00

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $139.52 per unit.

MAD No. 1051 was not levied in the current Fiscal Year or in any Prior Fiscal Years

23. MAD No. 1051 Page | 45
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

24. MAD No. 1052 Page | 46
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26

Background
Maintenance Assessment District No. 1052 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1052 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The center line of Ohio Avenue to the northeast; the northwesterly line of Tract No. 16795 to the northwest; the centerline of Belmont Avenue to the southwest; the southeast erly line of Lot “A” to the southeast, together with those certain landscape easements dedicated to the City of San Bernardino for landscaping maintenance purposes across the northwesterly 15 feet of Lots 26 through 33 of Tract No. 13603, adjoining Lot “A”.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1052. The improvements to be maintained include 32,519 sq. ft. of landscaping (including 132 trees) along portions of Belmont Avenue, westerly of vacated Chestnut Avenue; portions of vacated Chestnut Avenue, between Belmont Avenue and Ohio Avenue, including portions of Lot “AS” as shown on the map of Tract No. 16795; portions of Ohio Avenue, westerly of vacated Chestnut Avenue; and portions of Ofelia Drive southwesterly of Landon Drive.
21,313 sq. ft. of Walking/Equestrian trails a nd appurtenances located within vacated Ches tnut Avenue and Lot “A” referenced above, between Belmont Avenue and Ohio Avenue. Equestrian trail (width varies with an average of 15 feet in width) is decomposed grani te; walking/bicycle trail (width varies with an average of 10 feet in width) is asphalt-concrete. Trails are separated by 1,350 lin ear feet of rail vinyl fence and appurtenances.

One monument entry sign, tubular fencing and hardscape including concrete bollards, pilasters, landscaping walls and all appurtenances.

Portions of the landscaping along the southeasterly line of the trail system are proposed to be within easements across Lots 26 through 33 of Tract No. 13603. In the event that easements are not obtained across any or all of these lots in the future, those areas will be excluded from maintenance under the District, and maintenance costs will be reduced accordingly.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

24. MAD No. 1052 Page | 47
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Belmont Avenue and Ohio Avenue are classified as collector streets within which maintenance is proposed. Although the trail system and appurtenant landscaping and hardscaping is part of a regional trail system, there is a proportional special benefit to the adjacent tract due to its proximity and immediate access. However, it is deemed to have the same general benefit characteristics as a secondary arterial street. Ofelia Drive is classified as a local street.

The landscape maintenance areas within Belmont Avenue and Ohio Avenue represent 12% of the total maintenance areas within the District and pursuant to the above determination of benefit, 5% of costs of maintenance for these areas (i.e. 5% of 12% of tota l maintenance costs) will not be assessed to the District.

The Trail system and appurtenant landscaping and hardscaping represents 86% of the total maintenance areas within the District and pursuant to the above determination of benefit, 10% of costs of maintenance for these areas (i.e. 10% of 86% of total maintenan ce costs) will not be assessed to the District.

Landscaping within Ofelia Drive represents 2% of the total maintenance area in the District and pursuant to the above determination of benefit, all of this area is assessable to the Assessment District.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (10% and 5%). The result is the General Benefit of 9.2% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. The only publicly owned parcel is Lot “A”, which is owned by the City of San Bernardino and contains portions of the trail system and appurtenant landscaping and hardscaping. Since this parcel is not developable, it receives no benefit and thus will not be assessed.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $17,109.04
Assessment Units 54
Fiscal Year 2025-26 Collectible per Unit $316.83

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $554.91 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

25. MAD No. 1054 Page | 48
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1054 was formed in 2006 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1054 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Campus Parkway on the south; the north erly and westerly line of Tract No. 17699 on the north and west respectively; together with City owned parcel, identified as Assessors Parcel Number 0151-311-05 to the northeast of the Tract.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1054. The improvements to be maintained include 26,583 sq. ft. of landscaping (including one tree) and 1,682 sq. ft. of hardscape areas (including monument signs and appurtenant lighting) along portions of the nor therly side of Campus Parkway; portions of the open space loc ated along the southwesterly side of Tract No. 17699, and portions of the Water Department property northeasterly of the Tract.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Campus Parkway is designated as a secondary arterial street and represents 94% of the total maintenance area within the District and pursuant to the above determination of benefit, 10% of the costs of maintenance this area (i.e. 10% of 94% of total maintenance costs) will not be as sessed to the District. All other landscaping is within easements.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (10%). The result is the General Benefit of 9.40% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. The San Bernardino City owned property (APN 0151-311-05) and the common area parcel (APN 0151-411-23) receive no benefit from the landscaping and hardscape maintenance. Thus, these properties are not assessable to the District.

25. MAD No. 1054 Page | 49
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $10,117.59
Assessment Units 22
Fiscal Year 2025-26 Collectible per Unit $459.89

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $606.28 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

26. MAD No. 1055 Page | 50
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1055 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1055 are shown on the Assessment Diagram located in Appendix B of this Reports and is generally described as follows:

The centerline of Ohio Avenue to the no rth, the centerline of Belmont Avenue to the south, the centerline of Pine Avenue to the west and the easterly boundaries of Tract No. 17716 to the east, together with Lot A-A of Tract No. 13036, which contains the sewer lift station.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1055. The improvements to be maintained include 120,680 sq. ft. of landscaping (including one tree) within portions of Lot A and Lot B of Tract No. 17716 and within property leased by the City on behalf of the Assessment District. Lots A and B of Tract No. 17716 are encumber ed by an easement to San Gabriel Municipal Water District, which does not adversely affect the City’s ability to carry out landscape maintenance operations. San Gabriel Valley Water District has given their wr itten consent to carry out the maintenance of landscaping acros s these lots. The 60 foot strip of land adjacent to and westerly of Lo ts A and B are owned in fee by the Metropolitan Water District of Southern California (“MWD”). MWD has agreed to lease the property to the City for the purpose of landscape maintenance. The initial leas e rate was $2,325 per year and subjected to an increase every two years based on the Consumer Price Index (“CPI”), but not to exceed 5 %.

In the event of a reduction in the CPI, the lease rate shall not be less than the initial rate stated herein. In the event the lease is terminated by MWD, no further maintenance will be carried out by the Assessment District within MWD’s property and future assessments will be adjusted accordingly.

The pro rata share of maintenance cost for an existing sewer lift station located at the corner of Christine Street and Christo pher Street, which will also serve the 39 parcels within this tract. The maintenance costs of the lift station are currently being paid for by an existing Assessment District consisting of 335 parcels that is being served adjacent to this tract. The rate to be paid by the additiona l 39 parcels will be proportional to the total number of parcels being served by the lift station, Thus the District will pay 39/374ths, or 10.43%, of the total costs of maintenance, which will then be spread across the 39 parcels.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

26. MAD No. 1055 Page | 51
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Based on the City of San Bernardino’s current circulation element of its General Plan, Pine Avenue is classified as a secondary arterial street. The landscape maintenance area along Pine Avenue is 100% of the total landscape maintenance area within the District.

Pursuant to the above determination of benefit, 10% of total costs of maintenance will not be assessed to the District. This ge neral benefit portion of these costs will need to be funded from the City’s General Fund or other non-district source of funding.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (10%). The result is the General Benefit needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. The various publicly owned lands within the District, including Ci ty owned lots and property owned by MWD will not be assessed (APN 0261-731-40-00, APN 0261-731-41-00 and APN 0261-731-42-00), since these parcels will not be developed and thus receive no benefit from the maintenance.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $27,902.16
Assessment Units 39
Fiscal Year 2025-26 Collectible per Unit $715.44

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $1,206.03 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

27. MAD No. 1056 Page | 52
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1056 was formed in 2018 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1056 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Ohio Avenue on the south; the westerly boundary of Tentative Tract No. 16502 on the west; the centerline of Verdemont Drive on the north, and the centerline of Magnolia Avenue on the east, in perpetuity; together with the temporary fuel modification easement area granted to the City of San Bernardino in Document No. 2007- 0443229, recorded 7/30/2007 in Official Records of the County of San Bernardino, until such time that the said easement has been extinguished.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1056. The improvements to be main tained include 18,212 sq. ft. of land scaping (including 79 trees ) within slopes along portions of the no rtherly side of Ohio Avenue, landscaping within slopes along portions of the westerly side of Magnolia Avenue and landscaping within a 23,113 sq. ft. detention basin situated on lots “A” and “B”, all within Tract No. 16502, as well as a 150’ wide temporary fuel modific ation area located outside of Tract 16502 along the northwesterly boundary of Tract No. 16502.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit). Vacant lots will be assessed a prorated share of the cost of maint enance equivalent to the number of residential lots that could be built, based on the minimum lot size of 10,800 square feet as set fo rth in the City’s General Plan for Residential Low Zone. Thus, each vacant lot or parcel area (in square feet) is divided by 10,800 to determine its assigned assessment unit or portion thereof. (10,800 Square Feet = 1 Assessment Unit)

27. MAD No. 1056 Page | 53
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Based on the City of San Bernardino’s current circulation element of its General Plan, the portions of Ohio Avenue and Magnolia Avenue are designated as collector streets. Thus 5% of the cost of landscaping maintenance and appurtenances along Ohio Avenue and Magnolia Avenue, are deemed to be of general benefit and not assessable to the lots with the Assessment District.

The landscape maintenance areas within Ohio Avenue and Magnolia Avenue represent 44% of the total maintenance areas within the District and pursuant to the above determination of benefit, 5% of costs of maintenance for these areas (i.e. 5% of 44% of tota l maintenance costs) will not be assessed to the District.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (5%). The result is the General Benefit of 2.20% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $21,484.46
Assessment Units 38
Fiscal Year 2025-26 Collectible per Unit $565.38

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $607.12 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

28. MAD No. 1057 Page | 54
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1057 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1057 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The northeasterly line of the B.N.S.F. Railroad on the sout hwest, the centerline of University Parkway on the northwest and the northeasterly and southeasterly lines of Parcel Map No. 17375 on the northeast and southeast respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1057. The improvements to be maintained include the 102,810 sq. ft. detention basin alo ng the southeasterly side of Parcel Map No. 17375, also known as Lot “D”. Maintenance in the detention basin will consist of periodic cutting of native vegetation and removal of debri s and silt as needed. The 85,451 sq. ft. of landscaping and all appurtenances (including 61 trees) within slopes along portions on the easterly and westerly sides of University Parkway.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the area of lots or parcels that utilize the landscaped area either as ingress and egr ess or by actual physical use of the land as in the cases of large open ar eas. The boundaries of the District are drawn with this in mind and the Resolution of Intention delineates the specific areas of maintena nce, which will benefit all of the properties within the bound aries. The benefit received by each lot or parcel is proportional to the area of each lot or parcel in relation to the total area within t he District boundaries. Since the development for this area is commercial use, assessment units are assigned to each lot or parcel based on the number of single family residential units that could be built if the area were developed for residential use, based on the mini mum lot size of 7,200 square feet as set forth in the City’s General Plan. Thus, each lot or parcel area (in square feet) is divided by 7,200 to determine its assigned assessment unit or portion thereof. (7,200 Square Feet = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation of it s General Plan, this portion of University Parkway is designated as a major arterial street. Thus, 15% of the cost of landscaping maintenance and appurtenances along University Parkway, is deemed to be of general benefit and not assessable to the parcels within the Assessment District.

The landscape maintenance area within University Parkway repres ent 45.39% of the total maintenance area within the District and pursuant to the above determination of benefit, 15% of costs of maintenance for this area (i.e. 5% of 45.39% of total maintenance costs) will not be assessed to the District.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%). The result is the General Benefit of 6.81% needed for the District.

28. MAD No. 1057 Page | 55
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. The Detention Basin (APN 0148-011-70) receives no benefit from the maintenance thus is not assessable to the District. The City of San Bernardino right of way (APN 0148-011-61) receives no benef it therefore exempt from assessment.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $33,012.20
Assessment Units 634.85
Fiscal Year 2025-26 Collectible per Unit $52.00

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $130.00 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

29. MAD No. 1059 Page | 56
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1059 was formed in 2008 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1059 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

Orange Show Road, Tippecanoe Avenue, and the northerly, westerly, and southerly boundary lines of Parcel Map No.17132.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1059. The improvements to be maintained include 7,073 sq. ft. of median landscaping within Orange Show Road adjacent to the development.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit). The parcels of land within the District are all zoned commercial. To determine the number of equivalent residential Assessment Units per commercial parcel, the square footage of each such parcel is divided by 7,200 square feet.

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Orange Show Road is designated as a major arterial street. Thus 100% of the landscaping maintenance and appurtenances in the Orange Show Road median fronting Parcel Map No. 17132 is deemed to be Area of General Benefit, and there is no other landscaping maintenance assessable to the lots within the Assessment District.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%). The result is the General Benefit of 15% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. It has been determined that the City of San Bernardino property wi ll not receive any benefit from the maintenance under the Assessment District and will not be assessed.

29. MAD No. 1059 Page | 57
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $2,203.68
Assessment Units 137.73
Fiscal Year 2025-26 Collectible per Unit $16.00

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $34.79 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

30. MAD No. 1060 Page | 58
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1060 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1060 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Date Street on the sout h; the centerline of Chiquita Lane on the west; and the northerly and easterly lines of Tract No. 17576 on the north and west respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1060. The improvements to be mainta ined include 6,747 sq. ft. of landsc aping and one tree alon g portions of the easterly side of Chiquita Lane north of Date Street, within the right of way adjacent to Tract No. 17576.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind, and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of maintenance (1 residential lot or unit = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation element of its General Plan, this portion of Chiquita Lane is designa ted as a local street. Thus 100% of the cost of landscaping maintenance and appurtenances along Chiquita Lane, is deemed to be special benefit and assessable to the lots within the Assessment District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. Presently, no parcels within the District are publicly owned.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $5,729.87
Assessment Units 5
Fiscal Year 2025-26 Collectible per Unit $1,145.97

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $1,145.97 per unit.

30. MAD No. 1060 Page | 59
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

31. MAD No. 1063 Page | 60
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1063 was formed in 2007 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1063 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Valley View Road on the west, the cent erline of Central Avenue on the north, the centerline of Clevenger Road on the east, the centerline of Norman Road on the south, ant the southerly and westerly boundary of Parcel Map 17721.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1063. The improvements to be ma intained include 160,173 sq. ft. of la ndscaping and 262 trees along portions of the easterly side of Lena Road, the southerly side of Central Avenue, the westerly side of Clevenger Road, and portions of the northerly side of Norman Road, all within Parcel Map 17721 boundaries.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

The benefit received by each lot or parcel is proportional to the area of each lot or parcel in relation to the total area with in the District boundaries. Since the development for this area is commercial use, assessment units are assigned to each lot or parcel based on the number of single family residential units that could be built if the area were developed for residential use, based on the mini mum lot size of 7,200 square feet as set forth in the City’s General Plan. Thus, each lot or parcel area (in square feet) is divided by 7,200 to determine its assigned assessment unit or portion thereof. (7,200 Square Feet = 1 Assessment Unit).

Based on the City of San Bernar dino’s current circulation of its General Plan, these porti ons of Central Avenue and Lena Road a re designated as a secondary arterial street, thus 10% of the cost of landscaping maintenance and appurtenances along Central Avenue and Lena Road, is deemed to be of general benefit and not assessable to the lots within the Assessment District. These portions of Clevenger Drive and Norman Road are both designated as local streets based on the current circulation element.

The landscape maintenance areas within Central Avenue and Lena Road represent 22% of the total maintenance areas within the District and pursuant to the above determination of benefit, 10% of costs of maintenance for these areas (i.e. 10% of 22% of to tal maintenance costs) will not be assessed to the District.

31. MAD No. 1063 Page | 61
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (10%). The result is the General Benefit of 2.2% needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $8,799.71
Assessment Units 331.14
Fiscal Year 2025-26 Collectible per Unit $26.57

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $226.55 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

32. MAD No. 1064 Page | 62
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1064 was formed in 2008 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1064 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Cajon Boulevard on the northeast, the B.N.S.F. Railroad on the southwest, the northwest line of Parcel 1 and the southeast line of Parcel 2 on the northwest and southeast respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1068. The improvements to be maintained include 304,50 8 sq. ft. of landscaping and all appurten ances (including 455 trees) within slopes along portions of the southerly side of Cajon Boulevard, southeasterly of Glen Helen Parkway.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the area of each lot or parcel that utilizes the landscaped areas either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

The benefit received by each lot or parcel is proportional to the area of each lot or parcel in relation to the total area with in the District boundaries. Since the development for this area is commercial use, assessment units are assigned to each lot or parcel based on the number of single family residential units that could be built if the area were developed for residential use, based on the mini mum lot size of 7,200 square feet as set forth in the City’s General Plan. Thus, each lot or parcel area (in square feet) is divided by 7,200 to determine its assigned assessment unit or portion thereof. (7,200 Square Feet = 1 Assessment Unit).

Based on the City of San Bernardino’s current circulation of its General Plan, this portion of Cajon Boulevard is designated as a major arterial street. Thus 15% of the cost of landscaping maintenance and ap purtenances along Cajon Boulevard, is deemed to be of general benefit and not assessable to the parcels within the Assessment District.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15%). The result is the General Benefit needed for the District.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments.

32. MAD No. 1064 Page | 63
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $46,434.13
Assessment Units 749.88
Fiscal Year 2025-26 Collectible per Unit $61.92

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $204.29 per unit.

Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

33. MAD No. 1068 Page | 64
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Background
Maintenance Assessment District No. 1068 was formed in 2012 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1068 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Tippecanoe Avenue on the west, and the nor therly, easterly, and southerly boundary lines of Parcel Map No. 17887 on the north, east and south respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1068. The improvements to be mainta ined include 37,981 sq. ft. of landscaping and all appurtenances (i ncluding 164 trees) along portions of the north and south side of Central Avenue; and,
The detention basin and all appurtenances south of Central Avenue, located within Parcel 8 of Parcel Map No. 17887; and, Two catch basins located within Central Avenue east of the detention basin, the storm drain and all appurtenances connecting to the catch basins along the north side of Central Avenue, which travel s west toward Tippecanoe Avenue and crosses south under Centra l Avenue and terminates at the detention basin; and,
The storm drain and all appurtenances connecting to the detention basin and terminating at the Santa Ana River, all within the District boundaries.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaini ng, servicing and administering the improvements for Fiscal Year 2025-26. The Fiscal Year 2024-25 costs are also provided for comparison purposes.

Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the District that have special benefit conferred upon them as a result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels th at receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.

Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties in the area is determined to be equal to the area of each lot or parcel that utilizes the landscaped area either as ingress and egress or by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in m ind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the b oundaries.

The benefit received by each lot or parcel is proportional to the area of each lot or parcel in relation to the total area with in the District boundaries. Since the development for this area is commercial use, assessment units are assigned to each lot or parcel based on the number of single family residential units that could be built if the area were developed for residential use, based on the mini mum lot size of 7,200 square feet as set forth in the City’s General Plan. Thus, each lot or parcel area (in square feet) is divided by 7,200 to determine its assigned assessment unit or portion thereof. (7,200 Square Feet = 1 Assessment Unit).

33. MAD No. 1068 Page | 65
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
Based on the City of San Bernardino’s current circulation of its General Plan, this portion of Tippecanoe Avenue is designated as a major arterial street , and this portion of Central Avenue is designated as a secondary arterial street . Thus, 15% of the cost of landscaping maintenance and appurtenances along Tippecanoe Avenue and 10% of the cost of Landscaping Maintenance and appurtenances along Central Avenue, is deemed to be of general of General Benefit and not assessable to the lots within the Assessment District.

The landscape maintenance areas within Tippecanoe Avenue represent 13.2% of the total Landscaping Maintenance Area within the District and pursuant to the above determination of benefit, 15% of costs of maintenance for this area (i.e. 15% of 13.2% of to tal Landscaping Maintenance costs) will not be assessed to the District.

The landscape maintenance areas within Central Avenue represent 86.8% of the total Landscaping Maintenance Area within the District and pursuant to the above determination of benefit, 10% of costs of maintenance for this area (i.e. 10% of 86.8% of total Lands caping Maintenance costs) will not be assessed to the District.

The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is then multiplied by the derived factor from above (15% and 10%). The result is the General Benefit of 9.95% needed for the Distr ict.

Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception of public right of way, which is not subject to assessments. The City of San Bernardino owned property (APN 0280-251-66) is use d for drainage purposes and receives no benefit from the maintenance t herefor is not assessable to the lots or parcels of the Assessm ent District.

The Fiscal Year 2025-26 Assessment Spread.

Total Fiscal Year 2025-26 Budget $14,829.67
Assessment Units 887.42
Fiscal Year 2025-26 Collectible per Unit $16.71

The Maximum allowable Assessment Rate for Fiscal Year 2025-26 is $49.37 per unit.

Due to the nature of landscape maintenance, it is anticipated that there will be future increases in assessments as contract, labor, water and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearin g by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San Bernardino - Ontario California Standard Metropolitan Statistical area, as published by the Bureau of Labor Statistics of the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever is less. The CPI-U is typically used for maintena nce districts. The rate varies from year to year, but in no event will an increase, if needed, exceed 5% without a majority approval of property owners in the District.

34. Assessment Diagrams Page | 66
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
A reduced copy of the Assessment Diagrams are filed herewith, are incorporated by reference in Appendix B herein, and made part of this Report.

If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the cu rrent fiscal year, a corrected parcel number and/or new parcel number will be identified and resubmitted to the County Auditor/Controller. T he assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionmen t and assessment rate approved in this Report. Therefore, if a si ngle parcel has changed to multiple parcels, the assessment amou nt applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Information identified on these maps was received from several sources including the owner/developer, City of San Bernardino, a nd the San Bernardino County Assessor’s Office.

35. Assessment Rolls Page | 67
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2025-26
The actual amount of the assessment for the Fiscal Year 2025-26 apportioned to each parcel as shown on the latest equalized rol l at the County Assessor’s office are listed in Appendix A of this Report. The description of each lot or parcel is part of the rec ords of the County Assessor of the County of San Bernardino and such records are, by reference, made part of this Report.

Appendix A:

Assessment Rolls
CC30 SP90 - AD 1028
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-581-01 $182.36 0261-581-02 $182.36 0261-581-03 $182.36 0261-581-04 $182.36 0261-581-05 $182.36 0261-581-06 $182.36 0261-581-07 $182.36 0261-581-08 $182.36 0261-581-09 $182.36 0261-581-10 $182.36 0261-581-11 $182.36 0261-581-12 $182.36 0261-581-13 $182.36 0261-581-14 $182.36 0261-581-15 $182.36 0261-581-16 $182.36 0261-581-17 $182.36 0261-581-18 $182.36 0261-581-19 $182.36 0261-581-20 $182.36 0261-581-21 $182.36 0261-581-22 $182.36 0261-581-23 $182.36 0261-581-24 $182.36 0261-581-25 $182.36 0261-581-26 $182.36 0261-581-27 $182.36 0261-581-28 $182.36 0261-581-29 $182.36 0261-581-30 $182.36 0261-581-31 $182.36 0261-581-32 $182.36 0261-581-33 $182.36 0261-581-34 $182.36 0261-581-35 $182.36 0261-581-36 $182.36 0261-581-37 $182.36 0261-581-38 $182.36 0261-581-39 $182.36 0261-581-40 $182.36 0261-581-41 $182.36 0261-581-42 $182.36 0261-581-43 $182.36 0261-581-44 $182.36 0261-581-45 $182.36 0261-581-46 $182.36 0261-581-47 $182.36 0261-581-48 $182.36 0261-581-49 $182.36 0261-581-50 $182.36 0261-581-51 $182.36 0261-581-52 $182.36 0261-581-53 $182.36 0261-581-54 $182.36 0261-581-55 $182.36 0261-581-56 $182.36 0261-581-57 $182.36 0261-581-58 $182.36 0261-581-59 $182.36 0261-581-60 $182.36 0261-581-61 $182.36 0261-581-62 $182.36 0261-581-63 $182.36 0261-581-64 $182.36 0261-581-65 $182.36 0261-581-66 $182.36 0261-581-67 $182.36 0261-581-68 $182.36 0261-581-69 $182.36 0261-581-70 $182.36 0261-581-71 $182.36 0261-581-72 $182.36 0261-581-73 $182.36 0261-581-74 $182.36
0261-581-75 $182.36 0261-581-76 $182.36
Totals Parcels 76 Levy $13,859.36
Assessment Roll

Page 1 of 33 ends

Engineer's Report
CC30 SP91 - AD 1029
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0269-371-43 $188.66 0269-371-44 $188.66 0269-371-45 $188.66 0269-371-46 $188.66 0269-371-47 $188.66 0269-371-48 $188.66 0269-371-49 $188.66 0269-371-50 $188.66 0269-371-51 $188.66 0269-371-52 $188.66 0269-371-53 $188.66 0269-371-54 $188.66 0269-371-55 $188.66 0269-371-56 $188.66 0269-371-57 $188.66 0269-371-58 $188.66 0269-371-59 $188.66 0269-371-60 $188.66 0269-371-61 $188.66 0269-371-62 $188.66 0269-371-63 $188.66 0269-371-64 $188.66 0269-371-65 $188.66 0269-371-66 $188.66 0269-371-67 $188.66 0269-371-68 $188.66 0269-371-69 $188.66 0269-371-70 $188.66 0269-371-71 $188.66 0269-371-72 $188.66 0269-371-73 $188.66 0269-371-74 $188.66 0269-371-75 $188.66 0269-371-76 $188.66 0269-371-77 $188.66 0269-371-78 $188.66 0269-371-79 $188.66 0269-371-80 $188.66
Totals Parcels 38 Levy $7,169.08
Assessment Roll

Page 2 of 33 ends

Engineer's Report
CC30 SP93 - AD 1030
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-611-01 $173.62 0261-611-02 $173.62 0261-611-03 $173.62 0261-611-04 $173.62 0261-611-05 $173.62 0261-611-06 $173.62 0261-611-07 $173.62 0261-611-08 $173.62 0261-611-09 $173.62 0261-611-10 $173.62 0261-611-11 $173.62 0261-611-12 $173.62 0261-611-13 $173.62 0261-611-14 $173.62 0261-611-15 $173.62 0261-611-16 $173.62 0261-611-17 $173.62 0261-611-18 $173.62 0261-611-19 $173.62 0261-611-20 $173.62 0261-611-21 $173.62 0261-611-22 $173.62 0261-611-23 $173.62 0261-611-24 $173.62 0261-611-25 $173.62 0261-611-26 $173.62 0261-611-27 $173.62 0261-611-28 $173.62 0261-611-29 $173.62 0261-611-30 $173.62 0261-611-31 $173.62 0261-611-32 $173.62 0261-611-33 $173.62 0261-611-34 $173.62 0261-611-35 $173.62 0261-611-36 $173.62 0261-611-37 $173.62 0261-611-38 $173.62 0261-611-39 $173.62 0261-611-40 $173.62 0261-611-41 $173.62 0261-611-42 $173.62 0261-611-43 $173.62 0261-611-44 $173.62 0261-611-45 $173.62 0261-611-46 $173.62 0261-611-47 $173.62
Totals Parcels 47 Levy $8,160.14
Assessment Roll

Page 3 of 33 ends

Engineer's Report
CC30 SP92 - AD 1031
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-591-01 $267.82 0261-591-02 $267.82 0261-591-03 $267.82 0261-591-04 $267.82 0261-591-05 $267.82 0261-591-06 $267.82 0261-591-07 $267.82 0261-591-08 $267.82 0261-591-09 $267.82 0261-591-10 $267.82 0261-591-11 $267.82 0261-591-12 $267.82 0261-591-13 $267.82 0261-591-14 $267.82 0261-591-15 $267.82 0261-591-16 $267.82 0261-591-17 $267.82 0261-591-18 $267.82 0261-591-19 $267.82 0261-591-20 $267.82 0261-591-21 $267.82 0261-591-22 $267.82 0261-591-23 $267.82 0261-591-24 $267.82 0261-591-25 $267.82 0261-591-26 $267.82 0261-591-27 $267.82 0261-591-28 $267.82 0261-591-29 $267.82 0261-591-30 $267.82 0261-591-31 $267.82 0261-591-32 $267.82 0261-591-33 $267.82 0261-591-34 $267.82 0261-591-35 $267.82 0261-591-36 $267.82 0261-591-37 $267.82 0261-591-38 $267.82 0261-591-39 $267.82 0261-591-40 $267.82 0261-591-41 $267.82 0261-591-42 $267.82 0261-591-43 $267.82 0261-591-44 $267.82 0261-591-45 $267.82 0261-591-46 $267.82 0261-591-47 $267.82 0261-591-48 $267.82 0261-591-49 $267.82 0261-591-50 $267.82 0261-591-51 $267.82 0261-591-52 $267.82 0261-591-53 $267.82 0261-591-54 $267.82 0261-591-55 $267.82 0261-591-56 $267.82 0261-591-57 $267.82 0261-591-58 $267.82 0261-591-59 $267.82 0261-591-60 $267.82 0261-591-61 $267.82 0261-591-62 $267.82 0261-591-63 $267.82 0261-591-64 $267.82 0261-591-65 $267.82 0261-591-66 $267.82 0261-591-67 $267.82 0261-591-68 $267.82 0261-591-69 $267.82 0261-591-70 $267.82 0261-591-71 $267.82 0261-601-01 $267.82 0261-601-02 $267.82 0261-601-03 $267.82 0261-601-04 $267.82 0261-601-05 $267.82 0261-601-06 $267.82 0261-601-07 $267.82 0261-601-08 $267.82 0261-601-09 $267.82 0261-601-10 $267.82 0261-601-11 $267.82 0261-601-12 $267.82 0261-601-13 $267.82 0261-601-14 $267.82 0261-601-15 $267.82 0261-601-16 $267.82 0261-601-17 $267.82 0261-601-18 $267.82 0261-601-19 $267.82 0261-601-20 $267.82 0261-601-21 $267.82 0261-601-22 $267.82 0261-601-23 $267.82 0261-601-24 $267.82 0261-601-25 $267.82 0261-601-26 $267.82 0261-601-27 $267.82 0261-601-28 $267.82 0261-601-29 $267.82 0261-601-30 $267.82 0261-601-31 $267.82 0261-601-32 $267.82 0261-601-33 $267.82 0261-601-34 $267.82 0261-601-35 $267.82 0261-601-36 $267.82
Totals Parcels 107 Levy $28,656.74
Assessment Roll

Page 4 of 33 ends

Engineer's Report
CC30 SP94 - AD 1032
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-621-01 $123.38 0261-621-02 $123.38 0261-621-03 $123.38 0261-621-04 $123.38 0261-621-05 $123.38 0261-621-07 $123.38 0261-621-08 $123.38 0261-621-09 $123.38 0261-621-10 $123.38 0261-621-11 $123.38 0261-621-12 $123.38 0261-621-13 $123.38 0261-621-14 $123.38 0261-621-15 $123.38 0261-621-16 $123.38 0261-621-17 $123.38 0261-621-18 $123.38 0261-621-19 $123.38 0261-621-20 $123.38 0261-621-21 $123.38 0261-621-22 $123.38 0261-621-23 $123.38 0261-621-24 $123.38 0261-621-25 $123.38 0261-621-26 $123.38 0261-621-27 $123.38 0261-621-28 $123.38 0261-621-29 $123.38 0261-621-30 $123.38 0261-621-31 $123.38 0261-621-32 $123.38 0261-621-33 $123.38 0261-621-34 $123.38 0261-621-35 $123.38 0261-621-36 $123.38 0261-621-37 $123.38 0261-621-38 $123.38 0261-621-39 $123.38 0261-621-40 $123.38 0261-621-41 $123.38 0261-621-42 $123.38 0261-621-43 $123.38 0261-621-44 $123.38 0261-621-45 $123.38 0261-621-46 $123.38 0261-621-47 $123.38 0261-621-48 $123.38 0261-621-49 $123.38 0261-621-50 $123.38 0261-621-51 $123.38 0261-621-52 $123.38 0261-621-53 $123.38 0261-621-54 $123.38 0261-621-55 $123.38 0261-621-56 $123.38 0261-621-58 $123.38 0261-631-01 $123.38 0261-631-02 $123.38 0261-631-03 $123.38 0261-631-04 $123.38 0261-631-05 $123.38 0261-631-06 $123.38 0261-631-07 $123.38 0261-631-08 $123.38 0261-631-09 $123.38
Totals Parcels 65 Levy $8,019.70
Assessment Roll

Page 5 of 33 ends

Engineer's Report
CC30 SP95 - AD 1035 Zone 1
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-641-01 $464.12 0261-641-02 $464.12 0261-641-03 $464.12 0261-641-04 $464.12 0261-641-05 $464.12 0261-641-06 $464.12 0261-641-07 $464.12 0261-641-08 $464.12 0261-641-09 $464.12 0261-641-10 $464.12 0261-641-11 $464.12 0261-641-12 $464.12 0261-641-13 $464.12 0261-641-14 $464.12 0261-641-15 $464.12 0261-641-16 $464.12 0261-641-17 $464.12 0261-641-18 $464.12 0261-641-19 $464.12 0261-641-20 $464.12 0261-641-21 $464.12 0261-641-22 $464.12 0261-641-23 $464.12 0261-641-24 $464.12 0261-641-25 $464.12 0261-641-26 $464.12 0261-641-27 $464.12 0261-641-28 $464.12 0261-641-29 $464.12 0261-641-30 $464.12 Totals Parcels 30 Levy $13,923.60
Assessment Roll

Page 6 of 33 ends

Engineer's Report
CC30 SP96 - AD 1035 Zone 2
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-541-17 $160.30 0261-541-18 $160.30 0261-541-19 $160.30 0261-541-20 $160.30 0261-541-21 $160.30 0261-541-22 $160.30 0261-541-23 $160.30 0261-541-24 $160.30 0261-541-25 $160.30 0261-541-26 $160.30 0261-541-27 $160.30
0261-541-28 $160.30 0261-541-29 $160.30
Totals Parcels 13 Levy $2,083.90
Assessment Roll

Page 7 of 33 ends

Engineer's Report
CC30 SP97 - AD 1036
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0151-321-01 $749.76 0151-321-02 $749.76 0151-321-03 $749.76 0151-321-04 $749.76 0151-321-05 $749.76 0151-321-06 $749.76 0151-321-07 $749.76 0151-321-08 $749.76 0151-321-09 $749.76 0151-321-10 $749.76 0151-321-11 $749.76 0151-321-12 $749.76 0151-321-13 $749.76 0151-321-14 $749.76 0151-321-15 $749.76 0151-321-16 $749.76 0151-321-17 $749.76 0151-321-18 $749.76 0151-321-21 $749.76 0151-321-22 $749.76 0151-321-23 $749.76 0151-321-24 $749.76 0151-321-25 $749.76 0151-321-26 $749.76 0151-321-27 $749.76 0151-321-28 $749.76 0151-321-29 $749.76 0151-321-30 $749.76 0151-321-31 $749.76 0151-321-32 $749.76 0151-321-33 $749.76 0151-321-34 $749.76 0151-321-35 $749.76 0151-321-36 $749.76 0151-331-01 $749.76 0151-331-02 $749.76 0151-331-03 $749.76 0151-331-04 $749.76 0151-331-05 $749.76 0151-331-06 $749.76 0151-331-07 $749.76 0151-331-08 $749.76 0151-331-09 $749.76 0151-331-10 $749.76 0151-331-11 $749.76 0151-331-12 $749.76 0151-331-13 $749.76 0151-341-01 $749.76 0151-341-02 $749.76 0151-341-03 $749.76 0151-341-04 $749.76 0151-341-05 $749.76 0151-341-06 $749.76 0151-341-07 $749.76 0151-341-08 $749.76 0151-341-09 $749.76 0151-341-10 $749.76 0151-341-11 $749.76 0151-341-12 $749.76 0151-342-01 $749.76 0151-342-02 $749.76 0151-342-03 $749.76 0151-342-04 $749.76 0151-342-05 $749.76 0151-342-06 $749.76 0151-342-07 $749.76 0151-342-08 $749.76 0151-342-09 $749.76 0151-342-10 $749.76 0151-342-11 $749.76 0151-342-12 $749.76 0151-342-13 $749.76 0151-342-14 $749.76 0151-342-15 $749.76 0151-342-24 $749.76 0151-342-25 $749.76 0151-342-26 $749.76 0151-342-27 $749.76 0151-342-29 $749.76 0151-342-30 $749.76 0151-342-31 $749.76 0151-342-32 $749.76 0151-342-33 $749.76 0151-342-34 $749.76 0151-342-35 $749.76 0151-342-36 $749.76 0151-342-37 $749.76 0151-342-38 $749.76 0151-342-39 $749.76 0151-342-40 $749.76 0151-342-41 $749.76 0151-342-42 $749.76 0151-342-43 $749.76 0151-342-44 $749.76 0151-342-45 $749.76 0151-342-46 $749.76 0151-342-47 $749.76 0151-342-48 $749.76 0151-342-49 $749.76 0151-342-50 $749.76 0151-342-51 $749.76 0151-351-01 $749.76 0151-351-02 $749.76 0151-351-03 $749.76 0151-351-04 $749.76 0151-351-05 $749.76 0151-351-06 $749.76 0151-351-07 $749.76 0151-351-08 $749.76 0151-351-09 $749.76 0151-351-10 $749.76 0151-351-11 $749.76 0151-351-12 $749.76 0151-351-13 $749.76 0151-351-14 $749.76 0151-352-01 $749.76 0151-352-02 $749.76 0151-361-01 $749.76 0151-361-02 $749.76 0151-361-03 $749.76 0151-361-04 $749.76 0151-361-05 $749.76 0151-361-06 $749.76 0151-361-07 $749.76 0151-361-08 $749.76 0151-361-09 $749.76 0151-361-10 $749.76 0151-361-11 $749.76 0151-361-12 $749.76 0151-361-13 $749.76 0151-361-14 $749.76 0151-361-15 $749.76 0151-361-29 $749.76 0151-361-30 $749.76 0151-361-31 $749.76 0151-361-32 $749.76 0151-361-33 $749.76 0151-361-34 $749.76 0151-361-35 $749.76 0151-361-42 $4,498.66 0151-361-43 $49,485.32 Assessment Roll

Page 8 of 33 ends

Engineer's Report
CC30 SP97 - AD 1036
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
Assessment Roll
0151-361-44 $14,245.76 0151-361-45 $749.76 0151-361-46 $749.76 0151-361-47 $749.76 0151-361-48 $749.76 0151-361-49 $749.76 0151-361-50 $749.76 0151-361-51 $749.76 0151-361-52 $749.76 0151-361-53 $749.76 0151-361-54 $749.76 0151-361-55 $749.76 0151-361-56 $749.76 0151-361-57 $749.76 0151-361-58 $749.76 0151-361-59 $749.76 0151-361-60 $749.76 0151-361-61 $749.76 0151-361-62 $749.76 0151-361-63 $749.76 0151-361-64 $749.76 0151-361-65 $749.76 0151-361-66 $749.76 0151-361-67 $749.76 0151-361-68 $749.76 0151-361-69 $749.76 0151-361-70 $749.76 0151-361-71 $749.76 0151-361-72 $749.76 0151-361-73 $749.76 0151-361-74 $749.76 0151-361-75 $749.76 0151-361-76 $749.76 0151-361-77 $749.76 0151-361-78 $749.76 0151-361-79 $749.76 0151-361-80 $749.76 0151-372-01 $749.76 0151-372-02 $749.76 0151-372-03 $749.76 0151-372-04 $749.76 0151-372-05 $749.76 0151-372-06 $749.76 0151-372-07 $749.76 0151-372-08 $749.76 0151-372-09 $749.76 0151-372-10 $749.76 0151-372-11 $749.76 0151-372-12 $749.76 0151-372-13 $749.76 0151-372-14 $749.76 0151-372-15 $749.76 0151-372-16 $749.76 0151-372-17 $749.76 0151-372-18 $749.76 0151-372-25 $9,747.10 0151-372-27 $4,314.34 0151-372-28 $2,912.12 0151-382-01 $749.76 0151-382-02 $749.76 0151-382-03 $749.76 0151-382-04 $749.76 0151-382-05 $749.76 0151-382-06 $749.76 0151-382-07 $749.76 0151-382-08 $749.76 0151-382-09 $749.76 0151-382-10 $749.76 0151-382-11 $749.76 0151-382-12 $749.76 0151-382-13 $749.76 0151-382-14 $749.76 0151-382-15 $749.76 0151-382-16 $749.76 0151-382-17 $749.76 0151-382-18 $749.76 0151-382-19 $749.76 0151-392-01 $749.76 0151-392-02 $749.76 0151-392-03 $749.76 0151-392-04 $749.76 0151-392-05 $749.76 0151-392-06 $749.76 0151-392-07 $749.76 0151-392-08 $749.76 0151-402-01 $749.76 0151-402-02 $749.76 0151-411-01 $749.76 0151-411-02 $749.76 0151-411-03 $749.76 0151-411-04 $749.76 0151-411-05 $749.76 0151-411-06 $749.76 0151-411-07 $749.76 0151-411-08 $749.76 0151-411-09 $749.76 0151-411-10 $749.76 0151-411-11 $749.76 0151-411-12 $749.76 0151-411-13 $749.76 0151-411-14 $749.76 0151-411-15 $749.76 0151-411-16 $749.76 0151-411-17 $749.76 0151-411-18 $749.76 0151-411-19 $749.76 0151-411-20 $749.76
0151-411-21 $749.76 0151-411-22 $749.76
Totals Parcels 250 Levy $268,144.74

Page 9 of 33 ends

Engineer's Report
CC30 SP98 - AD 1037
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-651-01 $197.26 0261-651-02 $197.26 0261-651-03 $197.26 0261-651-04 $197.26 0261-651-05 $197.26 0261-651-06 $197.26 0261-651-07 $197.26 0261-651-08 $197.26 0261-651-09 $197.26 0261-651-10 $197.26 0261-651-11 $197.26 0261-651-12 $197.26 0261-651-13 $197.26 0261-651-14 $197.26 0261-651-15 $197.26 0261-651-16 $197.26 0261-651-17 $197.26 0261-651-18 $197.26 0261-651-19 $197.26 0261-651-20 $197.26 0261-651-21 $197.26 0261-651-22 $197.26 0261-651-23 $197.26 0261-651-24 $197.26 0261-651-25 $197.26 0261-651-26 $197.26 0261-651-27 $197.26 0261-651-28 $197.26 0261-651-29 $197.26 0261-651-30 $197.26 0261-651-31 $197.26 0261-651-32 $197.26 0261-651-33 $197.26 Totals Parcels 33 Levy $6,509.58
Assessment Roll

Page 10 of 33 ends

Engineer's Report
CC30 SP99 - AD 1038
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0141-281-20 $295.90 0141-281-21 $278.84 0141-281-22 $301.80 0141-281-23 $349.06 0141-281-25 $550.48 0141-281-26 $404.82 0141-281-27 $291.32 0141-281-28 $183.70 0141-281-29 $274.90 0141-281-31 $82.00 0141-281-32 $82.00 0141-281-33 $82.00 0141-281-34 $82.00 0141-281-35 $82.00 0141-281-36 $82.00 0141-281-37 $82.00 0141-281-38 $82.00 0141-281-39 $82.00 0141-281-40 $82.00 0141-281-43 $241.44 0141-281-44 $253.92 0141-281-46 $68.22 0141-281-47 $68.22 0141-281-48 $68.22 0141-281-49 $68.22 0141-281-50 $68.22 0141-281-51 $68.22 0141-281-52 $68.22 0141-281-53 $68.22 0141-281-54 $68.22 0141-281-55 $68.22 0141-281-56 $68.22 0141-281-57 $68.22 0141-281-58 $68.22 0141-281-59 $68.22 0141-281-60 $68.22 Totals Parcels 36 Levy $5,269.48
Assessment Roll

Page 11 of 33 ends

Engineer's Report
CC30 SP10 - AD 1039
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-661-01 $132.98 0261-661-02 $132.98 0261-661-03 $132.98 0261-661-04 $132.98 0261-661-05 $132.98 0261-661-06 $132.98 0261-661-07 $132.98 0261-661-08 $132.98 0261-661-09 $132.98 0261-661-10 $132.98 0261-661-11 $132.98 0261-661-12 $132.98 0261-661-13 $132.98 0261-661-14 $132.98 0261-661-15 $132.98 0261-661-16 $132.98 0261-661-17 $132.98 0261-661-18 $132.98 0261-661-19 $132.98 0261-661-20 $132.98 0261-661-21 $132.98 0261-661-22 $132.98 0261-661-23 $132.98 0261-661-24 $132.98 0261-661-25 $132.98 0261-661-26 $132.98 0261-661-27 $132.98 0261-661-28 $132.98 0261-661-29 $132.98 0261-661-30 $132.98 0261-661-31 $132.98 0261-661-32 $132.98 0261-661-33 $132.98 0261-661-34 $132.98 0261-661-35 $132.98 0261-661-36 $132.98 0261-661-37 $132.98 0261-661-38 $132.98 0261-661-39 $132.98 0261-661-40 $132.98 0261-661-41 $132.98 0261-661-42 $132.98 0261-661-43 $132.98 0261-661-44 $132.98 0261-661-45 $132.98 0261-661-46 $132.98 0261-661-47 $132.98 0261-661-48 $132.98 0261-661-49 $132.98 0261-661-50 $132.98 0261-661-51 $132.98 0261-661-52 $132.98 0261-661-53 $132.98 0261-661-54 $132.98 0261-661-55 $132.98 0261-661-56 $132.98 0261-661-57 $132.98 0261-661-58 $132.98 0261-661-59 $132.98 0261-661-60 $132.98 0261-661-61 $132.98 0261-661-62 $132.98 0261-661-63 $132.98 0261-661-64 $132.98 0261-671-01 $132.98 0261-671-02 $132.98 0261-671-03 $132.98 0261-671-04 $132.98 0261-671-05 $132.98 0261-671-06 $132.98 0261-671-07 $132.98 0261-671-08 $132.98 0261-671-09 $132.98 0261-671-10 $132.98 0261-671-11 $132.98 0261-671-12 $132.98 0261-671-13 $132.98 0261-671-14 $132.98 0261-671-15 $132.98 0261-671-16 $132.98 0261-671-17 $132.98 0261-671-18 $132.98 0261-671-19 $132.98 0261-671-20 $132.98 0261-671-21 $132.98 0261-671-22 $132.98 0261-671-23 $132.98 0261-671-24 $132.98 0261-671-25 $132.98 0261-671-26 $132.98 0261-671-27 $132.98 0261-671-28 $132.98 0261-671-29 $132.98 0261-671-30 $132.98 0261-671-31 $132.98 0261-671-32 $132.98 0261-671-33 $132.98 0261-671-34 $132.98 0261-671-35 $132.98 0261-671-36 $132.98 0261-671-37 $132.98 0261-671-38 $132.98 0261-671-39 $132.98 0261-671-40 $132.98 0261-671-41 $132.98 0261-671-42 $132.98 0261-671-43 $132.98 0261-671-44 $132.98 0261-671-45 $132.98 0261-671-46 $132.98 0261-671-47 $132.98 0261-671-48 $132.98 0261-671-49 $132.98 0261-671-50 $132.98 0261-671-51 $132.98 0261-671-52 $132.98 0261-671-53 $132.98 0261-671-54 $132.98 0261-671-55 $132.98 0261-671-56 $132.98 0261-671-57 $132.98 0261-671-58 $132.98 0261-671-59 $132.98 0261-671-60 $132.98 0261-671-61 $132.98
0261-671-62 $132.98 0261-671-63 $132.98
Totals Parcels 127 Levy $16,888.46
Assessment Roll

Page 12 of 33 ends

Engineer's Report
CC30 SP11 - AD 1040
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0270-241-01 $389.28 0270-241-02 $389.28 0270-241-03 $389.28 0270-241-04 $389.28 0270-241-05 $389.28 0270-241-06 $389.28 0270-241-07 $389.28 0270-241-08 $389.28 0270-241-09 $389.28 0270-241-10 $389.28 0270-241-11 $389.28 0270-241-12 $389.28 0270-241-13 $389.28 0270-241-14 $389.28 0270-241-15 $389.28 0270-241-16 $389.28 0270-241-17 $389.28 0270-241-18 $389.28 0270-241-19 $389.28 0270-241-20 $389.28 0270-241-21 $389.28 0270-251-03 $389.28 0270-251-04 $389.28 0270-251-05 $389.28 0270-251-06 $389.28 0270-251-07 $389.28 0270-251-08 $389.28 0270-251-09 $389.28 0270-251-10 $389.28 0270-251-11 $389.28 0270-251-12 $389.28 0270-251-13 $389.28 0270-251-14 $389.28 0270-251-15 $389.28 0270-251-16 $389.28 0270-251-17 $389.28 0270-251-18 $389.28 0270-251-19 $389.28 0270-251-20 $389.28 0270-251-21 $389.28 0270-251-22 $389.28 0270-251-23 $389.28 0270-251-24 $389.28 0270-251-25 $389.28
0270-251-26 $389.28 0270-251-27 $389.28
Totals Parcels 46 Levy $17,906.88
Assessment Roll

Page 13 of 33 ends

Engineer's Report
CC30 SP44 - AD 1041
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-721-01 $791.78 0261-721-02 $791.78 0261-721-03 $791.78 0261-721-04 $791.78 0261-721-05 $791.78 0261-721-06 $791.78 0261-721-07 $791.78 0261-721-08 $791.78 0261-721-09 $791.78 0261-721-10 $791.78 0261-721-11 $791.78 0261-721-12 $791.78 0261-721-13 $791.78 0261-721-14 $791.78 0261-721-15 $791.78 0261-721-16 $791.78 0261-721-17 $791.78
Totals Parcels 17 Levy $13,460.26
Assessment Roll

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Engineer's Report
CC30 SP12 - AD 1042
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0266-791-01 $1,098.60 0266-791-02 $1,098.60 0266-791-03 $1,098.60 0266-791-04 $1,098.60 0266-791-05 $1,098.60 0266-791-06 $1,098.60 0266-791-07 $1,098.60 0266-791-08 $1,098.60 0266-791-09 $1,098.60 0266-791-10 $1,098.60 0266-791-11 $1,098.60 0266-791-12 $1,098.60 0266-791-13 $1,098.60 0266-791-14 $1,098.60 0266-791-15 $1,098.60 0266-791-16 $1,098.60 0266-791-17 $1,098.60 0266-801-01 $1,098.60 0266-801-02 $1,098.60 0266-801-03 $1,098.60 0266-801-04 $1,098.60 0266-801-05 $1,098.60 0266-801-06 $1,098.60 0266-801-07 $1,098.60 0266-801-08 $1,098.60 0266-801-09 $1,098.60 0266-801-10 $1,098.60 0266-801-11 $1,098.60 0266-801-12 $1,098.60 0266-801-13 $1,098.60 0266-801-14 $1,098.60 0266-801-15 $1,098.60 0266-801-16 $1,098.60 0266-801-17 $1,098.60 0266-801-18 $1,098.60 0266-801-19 $1,098.60 0266-801-20 $1,098.60 0266-801-21 $1,098.60 0266-801-22 $1,098.60 0266-801-23 $1,098.60 0266-801-24 $1,098.60 0266-801-25 $1,098.60 0266-801-26 $1,098.60 0266-801-27 $1,098.60 0266-801-28 $1,098.60 0266-801-29 $1,098.60 0266-801-30 $1,098.60 0266-801-31 $1,098.60 0266-801-32 $1,098.60 0266-801-33 $1,098.60 0266-801-34 $1,098.60 0266-801-35 $1,098.60 0266-801-36 $1,098.60 0266-801-37 $1,098.60 0266-801-38 $1,098.60 0266-801-39 $1,098.60 0266-801-40 $1,098.60 0266-801-41 $1,098.60 0266-801-42 $1,098.60 0266-801-43 $1,098.60 0266-801-44 $1,098.60 0266-811-01 $1,098.60 0266-811-02 $1,098.60 0266-811-03 $1,098.60 0266-811-04 $1,098.60 0266-811-05 $1,098.60 0266-811-06 $1,098.60 0266-811-07 $1,098.60 0266-811-08 $1,098.60 0266-811-09 $1,098.60 0266-811-10 $1,098.60 0266-811-11 $1,098.60 Totals Parcels 72 Levy $79,099.20
Assessment Roll

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Engineer's Report
CC30 SP26 - AD 1043 Zone 1
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-681-01 $215.20 0261-681-02 $215.20 0261-681-03 $215.20 0261-681-04 $215.20 0261-681-05 $215.20 0261-681-06 $215.20 0261-681-07 $215.20 0261-681-08 $215.20 0261-681-09 $215.20 0261-681-10 $215.20 0261-681-11 $215.20 0261-681-12 $215.20 0261-681-13 $215.20 0261-681-14 $215.20 0261-681-15 $215.20 0261-681-16 $215.20 0261-681-17 $215.20 0261-681-18 $215.20 0261-681-19 $215.20 0261-681-20 $215.20 0261-681-21 $215.20 0261-681-22 $215.20 0261-681-23 $215.20 0261-681-24 $215.20 0261-681-25 $215.20 0261-681-26 $215.20 0261-681-27 $215.20 0261-681-28 $215.20 0261-681-29 $215.20 0261-681-30 $215.20 0261-681-31 $215.20 0261-681-32 $215.20 0261-681-33 $215.20 0261-681-34 $215.20 0261-681-35 $215.20 0261-681-36 $215.20 0261-681-37 $215.20 0261-681-38 $215.20 0261-681-39 $215.20 0261-681-40 $215.20 0261-681-41 $215.20
Totals Parcels 41 Levy $8,823.20
Assessment Roll

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Engineer's Report
CC30 SP27 - AD 1043 Zone 2
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-691-01 $352.80 0261-691-02 $352.80 0261-691-03 $352.80 0261-691-04 $352.80 0261-691-05 $352.80 0261-691-06 $352.80 0261-691-07 $352.80 0261-691-08 $352.80 0261-691-09 $352.80 0261-691-10 $352.80 0261-691-11 $352.80 0261-691-12 $352.80 0261-691-13 $352.80 0261-691-14 $352.80 0261-691-15 $352.80 0261-691-16 $352.80 0261-691-17 $352.80 0261-691-18 $352.80 0261-691-19 $352.80 0261-691-20 $352.80 0261-691-21 $352.80 0261-691-22 $352.80 0261-691-23 $352.80 0261-691-24 $352.80 0261-691-25 $352.80 0261-691-26 $352.80 0261-691-27 $352.80 0261-691-28 $352.80 0261-691-29 $352.80 0261-691-30 $352.80 0261-691-31 $352.80 0261-691-32 $352.80 0261-691-33 $352.80 0261-691-34 $352.80 0261-691-35 $352.80 0261-691-36 $352.80 0261-691-37 $352.80 0261-691-38 $352.80 0261-691-39 $352.80 0261-691-40 $352.80 0261-691-41 $352.80 0261-691-42 $352.80 0261-691-43 $352.80 0261-691-44 $352.80 0261-691-45 $352.80 0261-691-46 $352.80 0261-691-47 $352.80
Totals Parcels 47 Levy $16,581.60
Assessment Roll

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Engineer's Report
CC30 SP51 - AD 1045
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0281-411-01 $1,149.66 0281-411-04 $561.68 0281-411-05 $800.02 0281-411-06 $182.26 0281-411-10 $1,319.66 0281-421-01 $630.04 0281-421-02 $556.42 0281-421-03 $937.60 0281-421-14 $3,822.30 0281-421-15 $374.16 0281-421-16 $466.16
0281-421-17 $471.42 0281-421-18 $533.64
Totals Parcels 13 Levy $11,805.02
Assessment Roll

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Engineer's Report
CC30 SP20 - AD 1046
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0266-503-50 $372.78 0266-503-51 $372.78 0266-503-52 $372.78 0266-503-53 $372.78 0266-503-54 $372.78 0266-503-55 $372.78 0266-503-56 $372.78 0266-503-57 $372.78 0266-503-58 $372.78 0266-503-59 $372.78 0266-503-60 $372.78 0266-503-61 $372.78 0266-503-62 $372.78 0266-503-63 $372.78 0266-503-64 $372.78 0266-503-65 $372.78 0266-503-66 $372.78
0266-503-67 $372.78 0266-503-68 $372.78
Totals Parcels 19 Levy $7,082.82
Assessment Roll

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Engineer's Report
CC30 SP52 - AD 1047
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-432-01 $948.70 0261-432-02 $948.70 0261-432-03 $948.70 0261-432-04 $948.70 0261-432-05 $948.70 0261-432-06 $948.70 0261-432-07 $948.70 0261-432-08 $948.70
Totals Parcels 8 Levy $7,589.60
Assessment Roll

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Engineer's Report
CC30 SP54 - AD 1048
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0142-014-01 $426.60 0142-014-02 $426.60 0142-014-03 $426.60 0142-014-04 $426.60 0142-014-05 $426.60 0142-014-06 $426.60 0142-014-07 $426.60 0142-014-10 $426.60 0142-014-11 $426.60 0142-014-14 $426.60 0142-014-15 $426.60 0142-014-16 $426.60 0142-014-17 $426.60 0142-014-18 $426.60 0142-014-19 $426.60 0142-014-20 $426.60 0142-014-21 $426.60 0142-014-22 $426.60 0142-014-23 $426.60 0142-014-24 $426.60
Totals Parcels 20 Levy $8,532.00
Assessment Roll

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Engineer's Report
CC30 SP55 - AD 1049
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-611-48 $491.08 0261-611-49 $491.08 0261-611-50 $491.08 0261-611-51 $491.08 0261-611-52 $491.08 0261-611-53 $491.08 0261-611-54 $491.08 0261-611-55 $491.08 0261-611-56 $491.08 0261-611-57 $491.08 0261-611-58 $491.08 0261-611-59 $491.08 0261-611-60 $491.08 0261-611-61 $491.08 0261-611-62 $491.08 Totals Parcels 15 Levy $7,366.20
Assessment Roll

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Engineer's Report
CC30 SP56 - AD 1050
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0142-243-26 $372.80 0142-243-27 $372.80 0142-243-28 $372.80 0142-243-29 $372.80 0142-243-30 $372.80 0142-243-31 $372.80 0142-243-32 $372.80 0142-243-33 $372.80 0142-243-34 $372.80 0142-243-35 $372.80 0142-243-36 $372.80 0142-243-37 $372.80 0142-243-38 $372.80 0142-243-39 $372.80
Totals Parcels 14 Levy $5,219.20
Assessment Roll

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Engineer's Report
CC30 SP57 - AD 1052
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-701-01 $316.82 0261-701-02 $316.82 0261-701-03 $316.82 0261-701-04 $316.82 0261-701-05 $316.82 0261-701-06 $316.82 0261-701-07 $316.82 0261-701-08 $316.82 0261-701-09 $316.82 0261-701-10 $316.82 0261-701-11 $316.82 0261-701-12 $316.82 0261-701-13 $316.82 0261-701-14 $316.82 0261-701-15 $316.82 0261-701-16 $316.82 0261-701-17 $316.82 0261-701-18 $316.82 0261-701-19 $316.82 0261-701-20 $316.82 0261-701-21 $316.82 0261-701-22 $316.82 0261-701-23 $316.82 0261-701-24 $316.82 0261-701-25 $316.82 0261-701-26 $316.82 0261-701-27 $316.82 0261-701-28 $316.82 0261-701-29 $316.82 0261-711-01 $316.82 0261-711-02 $316.82 0261-711-03 $316.82 0261-711-04 $316.82 0261-711-05 $316.82 0261-711-06 $316.82 0261-711-07 $316.82 0261-711-08 $316.82 0261-711-09 $316.82 0261-711-10 $316.82 0261-711-11 $316.82 0261-711-12 $316.82 0261-711-13 $316.82 0261-711-14 $316.82 0261-711-15 $316.82 0261-711-16 $316.82 0261-711-17 $316.82 0261-711-18 $316.82 0261-711-19 $316.82 0261-711-20 $316.82 0261-711-21 $316.82 0261-711-22 $316.82 0261-711-23 $316.82 0261-711-24 $316.82 0261-711-25 $316.82 Totals Parcels 54 Levy $17,108.28
Assessment Roll

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Engineer's Report
CC30 SP59 - AD 1054
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0151-411-01 $459.88 0151-411-02 $459.88 0151-411-03 $459.88 0151-411-04 $459.88 0151-411-05 $459.88 0151-411-06 $459.88 0151-411-07 $459.88 0151-411-08 $459.88 0151-411-09 $459.88 0151-411-10 $459.88 0151-411-11 $459.88 0151-411-12 $459.88 0151-411-13 $459.88 0151-411-14 $459.88 0151-411-15 $459.88 0151-411-16 $459.88 0151-411-17 $459.88 0151-411-18 $459.88 0151-411-19 $459.88 0151-411-20 $459.88
0151-411-21 $459.88 0151-411-22 $459.88
Totals Parcels 22 Levy $10,117.36
Assessment Roll

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Engineer's Report
CC30 SP63 - AD 1055
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-731-01 $715.44 0261-731-02 $715.44 0261-731-03 $715.44 0261-731-04 $715.44 0261-731-05 $715.44 0261-731-06 $715.44 0261-731-07 $715.44 0261-731-08 $715.44 0261-731-09 $715.44 0261-731-10 $715.44 0261-731-11 $715.44 0261-731-12 $715.44 0261-731-13 $715.44 0261-731-14 $715.44 0261-731-15 $715.44 0261-731-16 $715.44 0261-731-17 $715.44 0261-731-18 $715.44 0261-731-19 $715.44 0261-731-20 $715.44 0261-731-21 $715.44 0261-731-22 $715.44 0261-731-23 $715.44 0261-731-24 $715.44 0261-731-25 $715.44 0261-731-26 $715.44 0261-731-27 $715.44 0261-731-28 $715.44 0261-731-29 $715.44 0261-731-30 $715.44 0261-731-31 $715.44 0261-731-32 $715.44 0261-731-33 $715.44 0261-731-34 $715.44 0261-731-35 $715.44 0261-731-36 $715.44 0261-731-37 $715.44 0261-731-38 $715.44 0261-731-39 $715.44 Totals Parcels 39 Levy $27,902.16
Assessment Roll

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Engineer's Report
CC30 SL10 - AD 1056
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0261-741-01 $565.38 0261-741-02 $565.38 0261-741-03 $565.38 0261-741-04 $565.38 0261-741-05 $565.38 0261-741-06 $565.38 0261-741-07 $565.38 0261-741-08 $565.38 0261-741-09 $565.38 0261-741-10 $565.38 0261-741-11 $565.38 0261-741-12 $565.38 0261-741-13 $565.38 0261-741-14 $565.38 0261-741-15 $565.38 0261-741-16 $565.38 0261-741-17 $565.38 0261-741-18 $565.38 0261-741-19 $565.38 0261-741-20 $565.38 0261-741-21 $565.38 0261-741-22 $565.38 0261-741-23 $565.38 0261-741-24 $565.38 0261-741-25 $565.38 0261-741-26 $565.38 0261-741-27 $565.38 0261-741-28 $565.38 0261-741-29 $565.38 0261-741-30 $565.38 0261-741-31 $565.38 0261-741-32 $565.38 0261-741-33 $565.38 0261-741-34 $565.38 0261-741-35 $565.38 0261-741-36 $565.38 0261-741-37 $565.38 0261-741-38 $565.38
Totals Parcels 38 Levy $21,484.44
Assessment Roll

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Engineer's Report
CC30 SL01 - AD 1057
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0148-011-49 $726.44 0148-011-50 $2,343.62 0148-011-53 $2,551.12 0148-011-54 $7,578.48 0148-011-55 $471.62 0148-011-65 $6,546.80 0148-011-66 $5,492.74 0148-011-68 $5,325.82 0148-011-69 $1,975.48 Totals Parcels 9 Levy $33,012.12
Assessment Roll

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Engineer's Report
CC30 SL02 - AD 1059
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0280-241-08 $240.96 0280-241-09 $39.68 0281-041-64 $149.90 0281-041-65 $209.90 0281-041-66 $968.00 0281-041-67 $595.20 Totals Parcels 6 Levy $2,203.64
Assessment Roll

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Engineer's Report
CC30 SP60 - AD 1060
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0272-311-11 $1,145.96 0272-311-12 $1,145.96 0272-311-13 $1,145.96 0272-311-14 $1,145.96 0272-311-15 $1,145.96
Totals Parcels 5 Levy $5,729.80
Assessment Roll

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Engineer's Report
CC30 SL03 - AD 1063
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0280-181-48 $1,139.74 0280-181-49 $549.80 0280-181-50 $1,302.12 0280-181-51 $1,980.56 0280-181-52 $124.62 0280-181-53 $53.40 0280-181-54 $226.66 0280-181-55 $3,422.72
Totals Parcels 8 Levy $8,799.62
Assessment Roll

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Engineer's Report
CC30 SL04 - AD 1064
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0262-011-48 $7,304.94 0262-011-49 $3,663.92 0262-011-50 $629.12 0262-011-51 $12,021.54 0348-151-25 $22,814.56
Totals Parcels 5 Levy $46,434.08
Assessment Roll

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Engineer's Report
CC30 SL08 - AD 1068
Fiscal Year 2025-26
APN Levy APN Levy APN Levy
0136-361-36 $4,842.60 0136-361-37 $490.28 0136-361-39 $2,720.50 0136-361-40 $941.64 0136-371-39 $4,065.22
0280-251-65 $1,544.74 0280-251-67 $224.42
Totals Parcels 7 Levy $14,829.40
Assessment Roll

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Engineer's Report

Appendix B:

Assessment Diagrams
OHIO
AVE
WALNUT
AVE

REDWOOD
CT
ALEXIS
CT

SPENCER CT

BEECHWOOD
AVE
BAILEY
CREEK

CHANNEL
CH
MEYERS
RD

YOUNGSTOWN
LN

BETHANY
WAY
0 140 28070 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1028
Landscaping 28,190 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

16TH ST

PENNSYLVANIA
ST

ARIZONA
ST
17TH ST
CLYDE
ST

GLENVIEW
ST

CALFORNIA
ST
0 100 20050 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1029
Landscaping 12,074 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

GARFIELD
ST

CHESTNUT
AVE

CAITLIN
ST
OHIO
ST
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1030
Landscaping 22,425 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

BRENDA
LN

STEPHANIE
AVE
S.B.C.F.C.D.

STDR
NORMA
LNLORI

LNLINDA
LN
0 140 28070 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1031
Landscaping 80,000 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

VERDEMONT
DR

ZACHARY
CT

HUNTINGTON
DR
MELVIN
AVE
0 150 30075 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1032
Landscaping 21,280 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

OHIO
AVE
MEYERS
RD
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1035
ZONE 1
Landscaping 30,475 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

PALM
AVE

COMSTOCK RD
AKRON
ST
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1035
ZONE 2
Landscaping 1,650 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

STATE
15 HWY

KENDALL
DR
ASH ST

NORTHPARK
BLVD

SYCAMORE
STRE

SYCAMORE ST
VALLES
DR

GINKGO ST

UNIVERSITY
PARK
WAY

CAMPUSPKWY
0 400 800200 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1036
Landscaping 1,615,182 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

BELMONT
AVE
C0LEEN LN

CHRISANN CIR
MEYERS
RD

DARLING
LN
0 100 20050 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1037
Landscaping 29,207 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

S.B.C.F.C.D. CHANNEL
CH

ORANGE SHOW RD

ARROWHEAD
AVE
SIERRA
WAY

ORANGE SHOW LN
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1038
Landscaping 75,380 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

IRVINGTON
AVE

BELMONT
AVE
WADE
CT
CABLE
CREEK

CHANNEL
MEYERS
RD

CHESTNUT
AVE
0 200 400100 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1039
Landscaping 40,425 sq. ft. Trail/Hardscape 39,975 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

MAGNOLIA AVE
ACACIA
CT
59TH ST
ACACIA
AVE

MAYFIELD
AVE

ARIES LN
0 140 28070 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1040
Landscaping 72,665 sq. ft. Fuel Mod 97,480 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

MAGNOLIA
AVE
MEYERS
RD

CAITLIN
ST
OHIO
ST
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1041
Landscaping 46,771 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

GLENWOOD CT

PINEWOOD
WAY

AMBERWOOD
CT

SHADY CREEK
DR

SHANDIN
HILLS
DR

MULECREEKCT

HURD CREEK WAY

KENDALL
DR
0 140 28070 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1042
Landscaping 187,800 sq. ft. Fuel Mod 229,330 sq. ft. Detention Basin

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

IRVINGTON AVE
COLD

MOUNTAIN
WAY
ANGELS
PEAK
DR
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1043
ZONE 1
Landscaping 22,770 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

PALM AVE
OLIVE
AVE
MOUNT

CARMELA
LN
SPLIT

MOUNTAIN
LN
MUIR

MOUNTAIN
WAY
EAGLES
GLEN
ST
AKRON
ST
0 140 28070 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1043
ZONE 2
Landscaping 46,495 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

WATERMAN
AVE
AT
&
SF
RR

PARKCENTER
CIR
0 150 30075 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1045
Landscaping 9,560 sq. ft. Hardscape 2,684 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

SUN
VALLEY
DR
Northstar Stre
NORTH
PARK
BLVD
Brighton Cour
0 100 20050 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1046
Landscaping 9,560 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

ASHLEY
CT
PINE
AVE
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1047
Landscaping 14,205 sq. ft. Trail 14,668 sq. ft. Fuel Mod. 2,102 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

RANDALL AVE

EUCALYPTUS
AVE

PENNY LN
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1048
Landscaping 13,953 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

0 100 20050 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1049
Landscaping 7,788 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

OHIO AVE

CHESTNUT AVE

N SHELBY CT

RIALTO AVE

AT & SF
PEPPER
AV
0 100 20050 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1050
Landscaping 5,155 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

0 100 20050 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1051
Landscaping 690 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

OHIO AVE

BELMONT AVE

OLIVE AVENUE

BELMONT
AVE
MEYERS
RD

CHESTNUT
AVE
SHANON
LN
0 150 30075 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1052
Landscaping 32,519 sq. ft. Trail 21,313 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

NORTH
COLONY
WAY
VALLES
DRIV
CAMPUS
PKWY
0 100 20050 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1054
Landscaping 28,265 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

OHIO
AVE
ASHTON
CT
NORTH
COLONY
WAY

CHRISTINE
ST
AUBREY

BELMONT
AVE

REDWOOD
ST

CHRISTOPHER
ST
PINE
AVE
AKRON
ST

KENDALL
DR
0 350 700175 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1055
Landscaping 120,680 sq. ft. Catch Basin 4 Sewer Lift

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

MAGNOLIA
AVE

ANTIQUE
ST

CATHEDRAL CT

VERDEMONT
DR

GARFIELD
ST

BAROQUE
CT
OHIO
ST
0 140 28070 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1056
Detention Basin Landscaping 41,325 sq. ft. Fuel Mod

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

INTERCHANGE
DR

MIKE DALEY DR
CAJON
BLVD
§¨¦215
0 290 580145 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1057
Landscaping 188,261 sq. ft. Detention Basin

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

TIPPECANOE
(ORIG)
AVE
SANTA
ANA
RIV

TIPPECANOE
AVE
COOLEY
AVE
GAGE
CL
ORANGE
SHOW
RD

TIPPECANOE
AVE
0 140 28070 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1059
Landscaping 7,073 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

DATE
ST

CHIQUITA
LN
0 90 18045 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1060
Landscaping 6,747 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

CENTRAL AVE
SANTA
ANA
RIV

NORMAN RD

CLEVENGER
DR
LENA
RD
VALLEY
VIEW
AVE

ORANGE SHOW RD
0 250 500125 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1063
Landscaping 160,173 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

SBCFCD
A.T.&S.F.

RR
GLEN
HELEN
PKWY
CAJON
BLVD
§¨¦215
0 400 800200 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1064
Landscaping 304,508 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

SAN BERNARDINO AVE

MOUNTAIN
VIEW
AVE

RIVERVIEW DR

SANTA ANA RIV

STERLING
AVE

TIPPECANOE AVE
0 600 1,200300 Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1068
Landscaping 37,982 sq. ft. Detention Basin 1 Storm Drain 1

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê

Appendix C:

MAD District Cost Summary
MAD No. 1028 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $9,309.94 $9,496.13 Maintenance of Trees/Irrigation $330.26 $336.86
Irrigation Costs (Water and Energy) $2,997.08 $3,057.02 Total Direct Costs $12,637.27 $12,890.02
Indirect Costs
Assessment Engineer $1,018.68 $1,080.72
City Administration $1,187.84 $1,187.84
Auditor-Controller $22.80 $22.80
Total Indirect Costs $2,229.32 $2,291.36
Total Costs $14,866.59 $15,181.38
Collection/(Contribution)
Operating Reserve $0.00 $70.30
Capital Replacement $0.00 $0.00
City Contribution ($1,211.43) ($1,252.96)
General Benefit Contribution ($136.01) ($138.89)
Total Adjustments ($1,347.44) ($1,321.55)
Total Assessment $13,519.15 $13,859.83
Estimated through June 30
MAD No. 1029 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $4,333.00 $4,419.66
Maintenance of Trees/Irrigation $287.10 $292.84
Irrigation Costs (Water and Energy) $1,733.20 $1,767.86 Total Direct Costs $6,353.30 $6,480.36
Indirect Costs
Assessment Engineer $494.48 $524.59
City Administration $432.71 $432.71
Auditor-Controller $11.40 $11.40
Total Indirect Costs $938.59 $968.70
Total Costs $7,291.88 $7,449.06
Collection/(Contribution)
Operating Reserve $4.24 $264.37
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($532.31) ($543.78)
Total Adjustments ($528.07) ($279.41)
Total Assessment $6,763.82 $7,169.65
Estimated through June 30
MAD No. 1030 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $4,324.88 $4,411.38 Maintenance of Trees/Irrigation $96.43 $98.36
Irrigation Costs (Water and Energy) $2,162.44 $2,205.69 Total Direct Costs $6,583.75 $6,715.43
Indirect Costs
Assessment Engineer $562.77 $597.04
City Administration $389.37 $389.37
Auditor-Controller $14.10 $14.10
Total Indirect Costs $966.24 $1,000.51
Total Costs $7,549.99 $7,715.94
Collection/(Contribution)
Operating Reserve $414.24 $716.92
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($266.56) ($272.42)
Total Adjustments $147.67 $444.50
Total Assessment $7,697.66 $8,160.44
Estimated through June 30
MAD No. 1031 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $15,741.88 $16,056.71
Maintenance of Trees/Irrigation $393.55 $401.42
Irrigation Costs (Water and Energy) $6,296.74 $6,422.68 Total Direct Costs $22,432.16 $22,880.81
Indirect Costs
Assessment Engineer $2,106.38 $2,234.66
City Administration $1,953.86 $1,953.86
Auditor-Controller $32.10 $32.10
Total Indirect Costs $4,092.34 $4,220.62
Total Costs $26,524.50 $27,101.43
Collection/(Contribution)
Operating Reserve $1,429.71 $1,557.23
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments $1,429.71 $1,557.23
Total Assessment $27,954.21 $28,658.66
Estimated through June 30
MAD No. 1032 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $2,993.16 $3,053.03 Maintenance of Trees/Irrigation $351.64 $358.68
Irrigation Costs (Water and Energy) $1,496.58 $1,526.51 Total Direct Costs $4,841.39 $4,938.22
Indirect Costs
Assessment Engineer $544.69 $577.86
City Administration $405.99 $405.99
Auditor-Controller $19.20 $19.50
Total Indirect Costs $969.87 $1,003.35
Total Costs $5,811.26 $5,941.56
Collection/(Contribution)
Operating Reserve $1,638.34 $2,078.74
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments $1,638.34 $2,078.74
Total Assessment $7,449.60 $8,020.30
Estimated through June 30
MAD No. 1035 Zone 1 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $7,596.14 $7,748.06 Maintenance of Trees/Irrigation $623.15 $635.61
Irrigation Costs (Water and Energy) $3,798.06 $3,874.03 Total Direct Costs $12,017.35 $12,257.70
Indirect Costs
Assessment Engineer $989.79 $1,050.07
City Administration $1,104.09 $1,104.09
Auditor-Controller $9.00 $9.00
Total Indirect Costs $2,102.87 $2,163.16
Total Costs $14,120.22 $14,420.85
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($799.19) ($307.73)
General Benefit Contribution ($185.34) ($189.28)
Total Adjustments ($984.52) ($497.01)
Total Assessment $13,135.70 $13,923.84
Estimated through June 30
MAD No. 1035 Zone 2 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $662.90 $676.16 Maintenance of Trees/Irrigation $100.44 $102.45
Irrigation Costs (water and energy) $331.45 $338.08
Total Direct Costs $1,094.79 $1,116.69
Indirect Costs
Assessment Engineer $153.18 $162.51
City Administration $178.14 $178.14
Auditor-Controller $3.90 $3.90
Total Indirect Costs $335.22 $344.55
Total Costs $1,430.02 $1,461.24
Collection/(Contribution)
Operating Reserve $674.41 $695.98
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($71.50) ($73.06)
Total Adjustments $602.91 $622.91
Total Assessment $2,032.92 $2,084.15
Estimated through June 30
MAD No. 1036 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $5,336.49 $5,443.22
Maint. of Groundcover/Shrubs/Irrigation/Slope/DG Trails $58,493.13 $59,663.00 Maint. of Fuel-Mod Slope/Irrigation/Drain. Ditches/DG Trails $15,751.59 $16,066.62 Maintenance of Trees/Irrigation $1,770.56 $1,805.97
Maintenance of Hardscape, Monument Signs and Lighting $1,627.87 $1,660.42 Irrigation Costs (Water and Energy) $76,266.96 $77,792.30 Maintenance of Maxwell Drains $10,555.64 $10,766.75
Maintenance of Exercise Stations/Gazebos/Benches $3,067.02 $3,128.36 Total Direct Costs $172,869.26 $176,326.65
Indirect Costs
Assessment Engineer $19,708.74 $20,909.00
City Administration $12,697.66 $12,697.66
Auditor-Controller $75.00 $75.00
Total Indirect Costs $32,481.40 $33,681.66
Total Costs $205,350.66 $210,008.30
Collection/(Contribution)
Operating Reserve $59,658.30 $61,670.85
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($3,451.10) ($3,530.04)
Total Adjustments $56,207.20 $58,140.81
Total Assessment $261,557.86 $268,149.11
Estimated through June 30
MAD No. 1037 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $1,500.19 $1,530.20
Maintenance of Ground Cover/Shrubs/Irrigation $2,844.04 $2,900.92 Maintenance of Trees/Irrigation $371.85 $379.28
Irrigation Costs (Water and Energy) $2,172.12 $2,215.56 Total Direct Costs $6,888.20 $7,025.96
Indirect Costs
Assessment Engineer $448.98 $476.32
City Administration $149.82 $149.82
Auditor-Controller $9.90 $9.90
Total Indirect Costs $608.70 $636.04
Total Costs $7,496.90 $7,662.01
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,126.51) ($918.08)
General Benefit Contribution ($228.66) ($233.69)
Total Adjustments ($1,355.17) ($1,151.77)
Total Assessment $6,141.73 $6,510.24
Estimated through June 30
MAD No. 1038 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Landscape Maintenance $5,202.00 $5,306.04
Total Direct Costs $5,202.00 $5,306.04
Indirect Costs
Assessment Engineer $272.52 $289.12
City Administration $0.00 $0.00
Auditor-Controller $10.80 $10.80
Total Indirect Costs $283.32 $299.92
Total Costs $5,485.32 $5,605.96
Collection/(Contribution)
Operating Reserve $50.10 $67.69
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($394.94) ($403.63)
Total Adjustments ($344.84) ($335.94)
Total Assessment $5,140.48 $5,270.02
Estimated through June 30
MAD No. 1039 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $1,053.52 $1,074.59
Maintenance of Ground Cover/Shrubs/Irrigation $6,044.54 $6,165.43 Maintenance of 3 Rail Trail Separation Vinyl Fence $209.19 $213.37 Maintenance of Trees/Irrigation $877.93 $895.48
Maintenance of Hardscape/Monument Signs/Trail/Lighting $2,389.18 $2,436.96 Irrigation Costs (Water and Energy) $3,549.02 $3,620.00 Total Direct Costs $14,123.38 $14,405.85
Indirect Costs
Assessment Engineer $1,164.85 $1,235.79
City Administration $593.39 $593.39
Auditor-Controller $38.10 $38.10
Total Indirect Costs $1,796.34 $1,867.28
Total Costs $15,919.72 $16,273.13
Collection/(Contribution)
Operating Reserve $704.87 $1,322.81
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($691.17) ($706.51)
Total Adjustments $13.70 $616.30
Total Assessment $15,933.42 $16,889.43
Estimated through June 30
MAD No. 1040 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $5,476.79 $5,586.33 Maintenance of SBFCD Fuel-Mod Thinning Area $3,673.44 $3,746.91 Maintenance of Trees/Irrigation $376.69 $384.23
Irrigation Costs (Water and Energy) $2,190.52 $2,234.33 Total Direct Costs $11,717.44 $11,951.79
Indirect Costs
Assessment Engineer $1,316.19 $1,396.34
City Administration $492.42 $492.42
Auditor-Controller $13.80 $13.80
Total Indirect Costs $1,822.40 $1,902.56
Total Costs $13,539.85 $13,854.35
Collection/(Contribution)
Operating Reserve $3,927.56 $4,053.23
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments $3,927.56 $4,053.23
Total Assessment $17,467.40 $17,907.58
Estimated through June 30
MAD No. 1041 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $1,398.48 $1,426.45 Maintenance of Slope Area $3,695.72 $3,769.64
Maintenance of Trees/Irrigation $989.50 $1,009.30
Irrigation Costs (Water and Energy) $3,702.44 $3,776.49 Total Direct Costs $9,786.15 $9,981.87
Indirect Costs
Assessment Engineer $928.26 $984.79
City Administration $746.56 $746.56
Auditor-Controller $5.10 $5.10
Total Indirect Costs $1,679.92 $1,736.45
Total Costs $11,466.07 $11,718.32
Collection/(Contribution)
Operating Reserve $1,348.06 $1,860.25
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($115.81) ($118.36)
Total Adjustments $1,232.25 $1,741.90
Total Assessment $12,698.32 $13,460.22
Estimated through June 30
MAD No. 1042 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $34,406.16 $35,094.28 Maintenance of Trees/Irrigation $1,221.38 $1,245.81
Irrigation Costs (Water and Energy) $18,349.94 $18,716.94 Maintenance of City Fuel-Mod Thinning Area $11,203.92 $11,428.00 Total Direct Costs $65,181.40 $66,485.03
Indirect Costs
Assessment Engineer $5,813.76 $6,167.82
City Administration $6,889.83 $6,889.83
Auditor-Controller $21.60 $21.60
Total Indirect Costs $12,725.19 $13,079.25
Total Costs $77,906.59 $79,564.28
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($750.88) ($464.24)
General Benefit Contribution $0.00 $0.00
Total Adjustments ($750.88) ($464.24)
Total Assessment $77,155.71 $79,100.04
Estimated through June 30
MAD No. 1043 Zone 1 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $4,603.56 $4,695.63
Maintenance of Trees/Irrigation $404.36 $412.45
Irrigation Costs (Water and Energy) $1,841.43 $1,878.25 Total Direct Costs $6,849.34 $6,986.33
Indirect Costs
Assessment Engineer $648.55 $688.04
City Administration $619.73 $619.73
Auditor-Controller $12.30 $12.30
Total Indirect Costs $1,280.58 $1,320.07
Total Costs $8,129.92 $8,306.40
Collection/(Contribution)
Operating Reserve $1,030.85 $1,083.28
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($553.78) ($565.80)
Total Adjustments $477.07 $517.48
Total Assessment $8,606.99 $8,823.89
Estimated through June 30
MAD No. 1043 Zone 2 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $9,541.89 $9,732.73 Maintenance of Trees/Irrigation $41.04 $41.86
Irrigation Costs (water and energy) $3,816.75 $3,893.08 Total Direct Costs $13,399.67 $13,667.67
Indirect Costs
Assessment Engineer $1,178.73 $1,250.51
City Administration $1,096.58 $1,096.58
Auditor-Controller $14.10 $14.10
Total Indirect Costs $2,289.40 $2,361.19
Total Costs $15,689.08 $16,028.85
Collection/(Contribution)
Operating Reserve $0.00 $552.88
Capital Replacement $0.00 $0.00
City Contribution ($45.93) $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments ($45.93) $552.88
Total Assessment $15,643.14 $16,581.73
Estimated through June 30
MAD No. 1045 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $7,475.12 $7,624.63
Maintenance of Ground Cover/Shrubs/Irrigation $1,286.61 $1,312.34 Maintenance of Trees/Irrigation $1,843.15 $1,880.01
Maintenance of Hardscape, Monument Signs and Lighting $347.29 $354.24 Irrigation Costs (Water and Energy) $4,380.87 $4,468.49 Total Direct Costs $15,333.05 $15,639.71
Indirect Costs
Assessment Engineer $867.67 $920.51
City Administration $1,027.26 $1,027.26
Auditor-Controller $3.90 $3.90
Total Indirect Costs $1,898.83 $1,951.67
Total Costs $17,231.88 $17,591.39
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($3,132.12) ($3,147.52)
General Benefit Contribution ($2,584.78) ($2,638.71)
Total Adjustments ($5,716.90) ($5,786.23)
Total Assessment $11,514.98 $11,805.16
Estimated through June 30
MAD No. 1046 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $3,249.25 $3,314.23 Maintenance of Trees/Irrigation $849.70 $866.69
Irrigation Costs (Water and Energy) $1,299.69 $1,325.68 Total Direct Costs $5,398.63 $5,506.61
Indirect Costs
Assessment Engineer $520.60 $552.31
City Administration $613.12 $613.12
Auditor-Controller $5.70 $5.70
Total Indirect Costs $1,139.43 $1,171.13
Total Costs $6,538.06 $6,677.74
Collection/(Contribution)
Operating Reserve $625.98 $665.85
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($254.98) ($260.43)
Total Adjustments $370.99 $405.42
Total Assessment $6,909.05 $7,083.16
Estimated through June 30
MAD No. 1047 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $2,457.22 $2,506.36 Maintenance of Thinning Area $121.20 $123.62
Maintenance of Hardscape and Trail $468.12 $477.49
Maintenance of Trees/Irrigation $576.61 $588.14
Irrigation Costs (Water and Energy) $1,638.15 $1,670.91 Total Direct Costs $5,261.30 $5,366.53
Indirect Costs
Assessment Engineer $523.42 $555.29
City Administration $485.79 $485.79
Auditor-Controller $2.40 $2.40
Total Indirect Costs $1,011.61 $1,043.48
Total Costs $6,272.91 $6,410.01
Collection/(Contribution)
Operating Reserve $887.21 $1,179.72
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments $887.21 $1,179.72
Total Assessment $7,160.12 $7,589.73
Estimated through June 30
MAD No. 1048 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $2,342.99 $2,389.85 Maintenance of Trees/Irrigation $1,119.47 $1,141.85
Irrigation Costs (Water and Energy) $1,249.59 $1,274.58 Total Direct Costs $4,712.05 $4,806.29
Indirect Costs
Assessment Engineer $588.43 $624.27
City Administration $496.39 $496.39
Auditor-Controller $6.00 $6.00
Total Indirect Costs $1,090.83 $1,126.66
Total Costs $5,802.87 $5,932.95
Collection/(Contribution)
Operating Reserve $2,312.00 $2,666.34
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($65.67) ($67.14)
Total Adjustments $2,246.33 $2,599.20
Total Assessment $8,049.20 $8,532.15
Estimated through June 30
MAD No. 1049 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $0.00 $2,439.15 Maintenance of Trees/Irrigation $0.00 $1,564.09
Maintenance of Drainage Easement $0.00 $2,278.09
Total Direct Costs $0.00 $6,281.33
Indirect Costs
Assessment Engineer $0.00 $500.00
City Administration $0.00 $744.60
Auditor-Controller $0.00 $4.50
Total Indirect Costs $0.00 $1,249.10
Total Costs $0.00 $7,530.43
Collection/(Contribution)
Operating Reserve $0.00 $85.83
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 ($250.05)
Total Adjustments $0.00 ($164.21)
Total Assessment $0.00 $7,366.22
Estimated through June 30
MAD No. 1050 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $1,057.01 $1,078.15
Maintenance of Ground Cover/Shrubs/Irrigation $209.81 $214.00 Maintenance of Trees/Irrigation $2,088.98 $2,130.76
Irrigation Costs (water and energy) $633.42 $646.08
Total Direct Costs $3,989.22 $4,069.00
Indirect Costs
Assessment Engineer $359.94 $381.86
City Administration $345.68 $345.68
Auditor-Controller $4.20 $4.20
Total Indirect Costs $709.82 $731.74
Total Costs $4,699.04 $4,800.74
Collection/(Contribution)
Operating Reserve $890.51 $1,098.64
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($665.75) ($680.16)
Total Adjustments $224.76 $418.48
Total Assessment $4,923.80 $5,219.23
Estimated through June 30
MAD No. 1052 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $4,999.74 $5,099.74 Maintenance of Trees/Irrigation $5,073.70 $5,175.17
Irrigation Costs (Water and Energy) $2,499.88 $2,549.88 Maintenance of AC/DG Trail System $1,319.81 $1,346.20
Maintenance of Hardscape, Monument, Trail, Lighting, Wall, Fence $743.11 $757.97 Maintenance of Vinyl Trail Separation Fence $417.99 $426.35 Total Direct Costs $15,054.23 $15,355.31
Indirect Costs
Assessment Engineer $1,179.91 $1,251.76
City Administration $710.19 $710.19
Auditor-Controller $16.20 $16.20
Total Indirect Costs $1,906.30 $1,978.15
Total Costs $16,960.53 $17,333.46
Collection/(Contribution)
Operating Reserve $743.01 $1,372.88
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($1,562.94) ($1,597.30)
Total Adjustments ($819.93) ($224.43)
Total Assessment $16,140.60 $17,109.04
Estimated through June 30
MAD No. 1054 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $848.57 $865.54
Maintenance of Ground Cover/Shrubs/Irrigation $3,204.79 $3,268.89 Maintenance of Trees/Irrigation $762.41 $777.66
Irrigation Costs (Water and Energy) $2,026.68 $2,067.22 Maintenance of Hardscape, Monument Signs and Lighting $227.89 $232.44 Total Direct Costs $7,070.34 $7,211.75
Indirect Costs
Assessment Engineer $743.63 $788.92
City Administration $753.30 $753.30
Auditor-Controller $6.60 $6.60
Total Indirect Costs $1,503.53 $1,548.82
Total Costs $8,573.87 $8,760.57
Collection/(Contribution)
Operating Reserve $2,101.38 $2,180.94
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($806.37) ($823.92)
Total Adjustments $1,295.02 $1,357.02
Total Assessment $9,868.89 $10,117.59
Estimated through June 30
MAD No. 1055 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Turf/Irrigation $10,059.91 $10,261.11
Maintenance of Ground Cover/Shrubs/Irrigation/ DG Trail $5,230.75 $5,335.37 Maintenance of Trees/Irrigation $2,117.28 $2,159.62
Irrigation Costs (Water and Energy) $5,110.27 $5,212.47 Annual Lease Costs for Maintenance of MWD Property $1,409.25 $1,437.44 Total Direct Costs $23,927.46 $24,406.00
Indirect Costs
Assessment Engineer $1,924.21 $2,041.40
City Administration $1,243.81 $1,243.81
Auditor-Controller $11.70 $11.70
Total Indirect Costs $3,179.72 $3,296.91
Total Costs $27,107.18 $27,702.91
Collection/(Contribution)
Operating Reserve $1,926.20 $2,969.54
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($2,710.72) ($2,770.29)
Total Adjustments ($784.52) $199.25
Total Assessment $26,322.66 $27,902.16
Estimated through June 30
MAD No. 1056 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $319.07 $325.45 Maintenance of Trees/Irrigation $346.00 $352.92
Maintenance of Detention Basin $858.76 $875.94
Irrigation Costs (Water and Energy) $335.48 $342.19
Total Direct Costs $1,859.32 $1,896.51
Indirect Costs
Assessment Engineer $1,579.08 $1,675.25
City Administration $1,804.66 $1,804.66
Auditor-Controller $11.40 $11.40
Total Indirect Costs $3,395.14 $3,491.31
Total Costs $5,254.46 $5,387.81
Collection/(Contribution)
Operating Reserve $15,817.68 $16,215.37
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($115.78) ($118.72)
Total Adjustments $15,701.90 $16,096.65
Total Assessment $20,956.36 $21,484.46
Estimated through June 30
MAD No. 1057 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $9,041.75 $9,222.59 Maintenance of Trees/Irrigation $1,613.64 $1,645.91
Detention Basin Vegetation Abatement $2,115.74 $2,158.05 Detentioin Basin Maintenance $3,772.84 $3,848.30
Irrigation Costs (Water and Energy) $4,520.87 $4,611.29 Total Direct Costs $21,064.84 $21,486.13
Indirect Costs
Assessment Engineer $2,711.47 $2,876.60
City Administration $0.00 $0.00
Auditor-Controller $2.70 $2.70
Total Indirect Costs $2,714.17 $2,879.30
Total Costs $23,779.01 $24,365.43
Collection/(Contribution)
Operating Reserve $10,852.17 $10,305.67
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($1,618.98) ($1,658.91)
Total Adjustments $9,233.19 $8,646.77
Total Assessment $33,012.20 $33,012.20
Estimated through June 30
MAD No. 1059 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Maintenance of Ground Cover/Shrubs/Irrigation $1,489.36 $1,519.15 Irrigation Costs (Water and Energy) $794.33 $810.21
Total Direct Costs $2,283.69 $2,329.36
Indirect Costs
Assessment Engineer $181.00 $192.02
City Administration $36.78 $36.78
Auditor-Controller $1.80 $1.80
Total Indirect Costs $219.58 $230.60
Total Costs $2,503.26 $2,559.96
Collection/(Contribution)
Operating Reserve $75.91 $27.72
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($375.49) ($383.99)
Total Adjustments ($299.58) ($356.28)
Total Assessment $2,203.68 $2,203.68
Estimated through June 30
MAD No. 1060 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Landscape Maintenance $4,100.40 $4,182.41
Utilities Costs $1,764.70 $1,799.99
Total Direct Costs $5,865.10 $5,982.40
Indirect Costs
Assessment Engineer $211.27 $224.14
City Administration $114.56 $114.56
Auditor-Controller $1.50 $1.50
Total Indirect Costs $327.33 $340.20
Total Costs $6,192.43 $6,322.60
Collection/(Contribution)
Operating Reserve $0.00 $29.06
Capital Replacement $0.00 $0.00
City Contribution ($603.40) ($621.79)
General Benefit Contribution $0.00 $0.00
Total Adjustments ($603.40) ($592.72)
Total Assessment $5,589.03 $5,729.87
Estimated through June 30
MAD No. 1063 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Landscape Maintenance $8,323.20 $8,489.66
Total Direct Costs $8,323.20 $8,489.66
Indirect Costs
Assessment Engineer $404.98 $429.65
City Administration $0.00 $0.00
Auditor-Controller $2.40 $2.40
Total Indirect Costs $407.38 $432.05
Total Costs $8,730.58 $8,921.71
Collection/(Contribution)
Operating Reserve $4.31 $85.43
Capital Replacement $0.00 $0.00
City Contribution $0.00 ($11.76)
General Benefit Contribution ($191.48) ($195.68)
Total Adjustments ($187.17) ($122.00)
Total Assessment $8,543.41 $8,799.71
Estimated through June 30
MAD No. 1064 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Landscape Maintenance $52,572.02 $53,623.46
Utilities Costs $7.69 $7.84
Total Direct Costs $52,579.71 $53,631.30
Indirect Costs
Assessment Engineer $667.04 $707.66
City Administration $0.00 $0.00
Auditor-Controller $1.50 $1.50
Total Indirect Costs $668.54 $709.16
Total Costs $53,248.25 $54,340.46
Collection/(Contribution)
Operating Reserve $31.74 $244.74
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($7,987.24) ($8,151.07)
Total Adjustments ($7,955.49) ($7,906.33)
Total Assessment $45,292.75 $46,434.13
Estimated through June 30
MAD No. 1068 FY 2025-26 Budget
Direct Costs FY 2024-25 FY 2025-26
Landscape Maintenance $15,912.00 $16,230.24
Detention Basin Vegetation Abatement/Slope Repair $1.60 $1.63 Detention Basin Maintenance Cost - 25 Cubic Yards $6.03 $6.15 Storm Drain Maintenance Cost $7.23 $7.38
Total Direct Costs $15,926.86 $16,245.40
Indirect Costs
Assessment Engineer $88.92 $94.34
City Administration $0.00 $0.00
Auditor-Controller $2.10 $2.10
Total Indirect Costs $91.02 $96.44
Total Costs $16,017.89 $16,341.84
Collection/(Contribution)
Operating Reserve $40.66 $113.46
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($1,593.61) ($1,625.84)
Total Adjustments ($1,552.94) ($1,512.38)
Total Assessment $14,464.94 $14,829.46
Estimated through June 30

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